acquainted the Bureau with the exact liability on this account of the different collectors.

The collectors were required, by the orders of the Secretary of War, to deposit these funds to the credit of Colonel James B. Fry, Provost-Marshal-General, in the designated U. S. depositories, according to the rules governing them as collectors of internal revenue, and to forward to this office weekly summary statements of commutation moneys received and deposited, accompanying the same by a copy of the certificate of deposit and an abstract, showing the names of the drafted men who paid the money, the date and amount of payment, with such remarks as were pertinent.

These returns were compared with those received from the boards of enrollment, and it thus appeared whether or not the collectors had deposited all the money received by them.

Deeming it proper to make myself accountable to the Treasury Department for this money, the same as if I had receipted to that Department, for it, I forwarded to the Treasury, weekly returns of the funds, showing the collectors through whom it had been received, the U. S. depositories in which it was placed, and the amount disbursed and remaining on hand.

The sum of $15,665,475,95 was received and deposited to my credit a prior to February 23, 1864. The accounts relating to the receipt and disbursement of this sum have been examined and finally approved by the Comptroller of the Treasury.

On that date a joint resolution of Congress was approved, requiring that the money which had been paid by drafted persons under the enrollment acts, or which might thereafter be paid under any act for like purposes, should be paid into the Treasury of the United States, and drawn out on requisitions like other public moneys, and should be used for the expenses of the draft and for the procuration of substitutes, for which purposes this resolution especially appropriated it. Subsequent to the announcement of this resolution the money was collected by the same process as theretofore, but it was deposited to the credit of the Treasurer of the United States.

The whole amount of communication money received was:

From Maine...............................,200.00

New Hampshire........................................ 208,500.00

Vermont.............................................. 593,400.00

Massachusetts.......................................1,610,400.00

Rhode Island......................................... 141,300.00

Connecticut.......................................... 457,200.00

New York............................................5,485,799.25

New Jersey..........................................1,265,700.00

Pennsylvania........................................8,634,300.00

Delaware............................................. 416,100.00

Maryland............................................1,131,900.00

District of Columbia................................. 96,900.00

Kentucky............................................. 997,530.00

Ohio................................................1,978,087.53

Missouri............................................

Illinois............................................ 15,900.00

Ind................................. 235,500.00

Michigan............................................ 614,700.00

Wisconsin...........................................1,533,600.00

Iowa................................................ 22,500.00

Minnesota........................................... 316,800.00

Total..............................................26,366,316.78

a For full statements of accounts of this fund and their settlement by the Treasury Department, see Appendix, Doc.9.