were abandoned. The book of "Letters Received," "Indorsement Book," and "Letter Book" give a full history of such accounts.

The number of claims of recruiting officers and others for expenses incurred in recruiting volunteers prior to May 1, 1863, examined in this office and acted upon by the War Department, to January 1, 1866, is 4,402. Of this number 745 were rejected and referred to Bvt. Colonel L. C. Turner, judge-advocate, U. S. Army.

The draft accounts of the following States have also been examined in this office: Maine, New Hampshire, Vermont, Massachusetts, New York, New Jersey, Pennsylvania, Maryland, Delaware, Indiana, Illinois, Wisconsin, Minnesota, Michigan, Iowa.

These accounts were forwarded by the Governors of the respective States to the Adjutant-General of the Army, in compliance with General Orders, No. 201, of December 8, 1862, from the Adjutant- General's Office. In order to give some idea of the amount of labor expended on them, it may be well to state that some of them consisted of over 6,000 vouchers, and that each voucher received a separate examination.

EXAMINATION OF CLAIMS SUBSEQUENT TO MAY 1, 1863.

The recruitment of the volunteer forces of the United States having been placed under your control May 1, 1863, all claims of recruiting officers and others for expenses incurred in recruiting subsequent to that date are examined and acted upon in this office.

The examination of these claims is conducted in the same manner and under the same general rules and regulations as those for expenses incurred prior to May 1, 1863, to November 13, 1863, when the regulations were somewhat modified by General Orders, No. 366, of November 13, 1863, from the Adjutant-General's Office, and subsequently by General Orders, No. 131, of March 31, 1864, from the same office, which last order rescinded General Orders, No. 75, of 1862. The number of claims of recruiting officers and others for expenses incurred in connection with the recruiting service subsequent to May 1, 1863, examined and acted upon in this office to January 1, 1866, is 4,603; of this number 674 have been rejected or disallowed.

Large numbers of claims for expenses incurred,both prior and subsequent to May 1, 1863, still continue to be presented.

PREMIUMS.

General Orders, No. 74, of July 7, 1862, from the Adjutant- General's Office, authorized the following premiums to be paid from the fund for collecting, drilling, and organizing volunteers, viz: For volunteer recruits for old regiments, $3; for new regiment, $2; to be paid either to the person bringing the recruit or to the recruit in person, in case he presents himself, as soon as the recruit had been inspected by the surgeon and mustered in.

The payment of a premium of $4 to recruits for old regiments was authorized by letter from the Adjutant-General's Office July 26, 1862, for the purpose of rapidly filling up old volunteer regiments.

These premiums were, as a general rule, paid by the disbursing officers; but when not paid by them General Orders, No. 90, of April 7, 1863, direct that the premium shall be entered on the muster-in roll, and so continued upon every subsequent muster and pay roll until the soldier is paid by a paymaster.