Receivers have, with but few exceptions, promptly deposited with the assistant treasurers and designated depositaries the sums received by them, and have rendered statements of the same with commendable accuracy.

REMARKS.

The leasing of premises required for the use of provost-marshals has from several causes involved considerable labor and correspondence. The difficulties arising from it have, however, in some measure, been obviated by the adoption of a form of lease, the terms of which are thought just and equitable,and so far simplified as to be readily comprehended, and by requiring all provost-marshals to show the necessity for agreements made by them, the specific purpose for which the premises are to be used, and whether temporarily or otherwise. All expensive dwellings, excessive rates, and vague or indefinitely worded leases have invariably been disapproved.

Any discrepancy or informality appearing in accounts has been made a matter of immediate investigation, no incorrect voucher being filed away to await the action of the claimant.

A large number of disallowed claims have been transmitted for reconsideration and adjustment, and in cases where additional and satisfactory evidence of the validity of the claim has been adduced payment has been allowed.

During the early part of last year accounts of several of the disbursing officers, of this Bureau were referred, by the Second and Third Auditors U. S. Treasury, for "official examination;" but,in consequence of the pressure of current business of the office, this examination was not commenced until quite recently, but is now rapidly progressing, and is likely to be completed at an early period. These accounts, as well as those lately received, are rigidly scrutinized, in order that it may be ascertained that the regulations, circulars, &c., have been properly complied with.

The Bureau (so far as pertains to the enrollment and draft) may properly be termed self-sustaining, for the reason that not a single dollar has been appropriated by Congress for its support, or for the liquidation of any part of the large expenditures that have been incurred thereby during the entire period of its operations.

The $26,366,616.78 commutation money received from drafted men for the procurement of substitutes has probably been as profitably and successfully employed as any similar amount obtained by contribution or legislative enactment.

Not only have the expenses incident to the employment of a vast corps of clerks, deputies, special agents, enrolling officers, and the miscellaneous expenditures pertaining to the whole machinery of the draft been defrayed from this found, but it has placed 168,649 drafted men in the Army, besides enlisting, through the instrumentality of its provost-marshals, over 1,000,000 of volunteers and substitutes.

The value of these results and of the great saving to the Government will be more clearly understood when it is considered that the money received from the 87,874 men who paid commutation money was ostensibly for the procuration of a similar number to fill their places; whereas this Bureau has not only placed twelve times that number in the Army,and defrayed the entire expenditure of the draft, as before stated, but has now remaining to its credit (or the credit of the fund) several millions of dollars - more than sufficient to cover

50 R R-SERIES III, VOL V