special instructions from him. The manner of procedure in examining them is as follows: When an account is received at this office it is entered in the book of "Letters Received," the amount of the account, the company and regiment for which the expense was incurred and the nature of the service rendered, or the expense incurred, is stated. The account then passes into the hands of the examining clerk, who gives it a critical and thorough examination, comparing all dates, &c., given therein with the muster-rolls and other records of the Adjutant-General's Office which are likely to throw any light upon the case. When subsistence, lodgings, and transportation of recruits are charged, and the names of the recruits are given, reference is made to the muster-in rolls to see if said recruits have been mustered into the U. S.service, and the dates of enlistment and muster-in are compared with the dates in the accounts, so that any expense incurred for a recruit prior to enlistment, or subsequent to muster into the U. S.service, may be deducted or disallowed. When the signature of the officer certifying to the account looks suspicious or forgery is suspected, it is compared with the same officer's signature on any muster-roll or other official paper on file in the Adjutant-General's Office. Where the regulations have not been complied with in every particular, such fact is noted. The result of the examination is briefly stated, and with the account is submitted to General Ketchum for official action. When the account has been acted upon, indorsed by that officer and returned to this office, it is copied in the "Indorsement Book," and when the account is ordered paid it is referred to the proper disbursing officer for payment. Where exceptions are taken to the account it is referred to the disbursing officer nearest the residence of claimant, with instructions to furnish him or his attorney, as the case may be, with a copy of the indorsement of the War Department, in order to give in (claimant) an opportunity to perfect his claim and establish its justness.

Where a claim has been found fraudulent and rejected it is referred to Bvt. Colonel L. C. Turner, judge-advocate, U. S. Army, in order that the rejection may be confirmed, or in case there be good grounds for prosecuting the parties presenting the same, under the act of Congress approved March 2, 1863, to prevent and punish frauds upon the Government of the United States, that proceedings may be instituted against them by the U. S.attorney for that district. Should the claim be returned to this office by Colonel Turner as rightly rejected, it is filed and not reconsidered or returned to claimant without special instructions from the Secretary of War.

All claims for expenses incurred in connection with the recruiting service prior to May 1, 1863, are audited by General Ketchum.

DRAFT ACCOUNTS, 1862.

The Secretary of War having ordered that certain expenses incurred in enrolling and drafting 300,000 militia for nine months" service, under the order of the President of the United States of August 4, 1862, be paid from this appropriation, all accounts for expenses incurred under this call are examined in this office, under the regulations of the Army and General Orders, No. 39, of August 9; No. 121, of August 29, and No. 201, of December 8, 1862, from the Adjutant-General's Office, and submitted to the War Department. When acted upon and returned they are disposed of in the same manner as accounts of recruiting officers, heretofore described.

Separate books were opened to keep the record of this class of accounts, but they were found impracticable, unnecessary, and they