General Orders, No. 58, of August 15, 1861, from the Adjutant- General's Office, appoint the officers of the Regular Army on mustering duty throughout the United States disbursing officers of the funds appropriated by Congress for collecting, drilling, and organizing volunteers, and charge them with the payment of all proper claims duly authenticated and certified by the various recruiting volunteer officers. This order also directs disbursements to be made in the manner prescribed for the recruiting service of the Regular Army.

General Orders, No. 70, of September 3, 1861, from the Adjutant- General's Office, announce what this appropriation in intended for, and define and prescribe the accounts and expenses which shall be paid from it.

In accordance with these orders requisitions for funds were made by the officers charged with disbursements,and for the purpose of keeping a correct record of all requisitions drawn upon the Secretary of War from the fund, a book, known as "Register of Requisitions, Volunteer Service," was opened, headed as follows:

No. Rank. Names of Regime Statio Date Amount. Remar

officers nts. ns. of ks.

for whom requis

funds are itions

required.

It was found necessary to open an account with each officer to whose credit funds had been placed. For this purpose a book, known as "Volunteer Disbursing Service, Monthly Statements," was opened, headed as follows:

Date. Amount on Amount Amount Amount on Remarks.

hand last received. expended hand.

month. and

accounted

for.

EXAMINATION OF CLAIMS PRIOR TO MAY 1, 1863.

Disbursing officers continued until December, 1862, to pay accounts of recruiting officers and others, in accordance with General Orders, No. 70, of 1861; but owing to their inexperience in this line of duty many claims were paid which had been made up and presented by unprincipled parties for the purpose of defrauding the United States. In order to put a stop to this nefarious business, and to protect the Government against such frauds, it was found necessary to issue General Orders, No. 198, of December 3, 1862, from the Adjutant-General's Office. This order prohibited disbursing officers from paying any accounts for expenses incurred in collecting drilling and organizing volunteers prior to July 1, 1862, unless such account had been audited and ordered paid by the War Department.

In consequence of this order numerous claims of this class were referred to this office by disbursing officers, which greatly increased the business of the office. Brigadier General W. Scott Ketchum was designated by the Secretary of War to audit this class of accounts, under