DRAFT AND SUBSTITUTE FUND.

Statement of the condition of the draft and substitute fund December 31, 1865.

Amount drawn from the Treasury in favor of mustering

and disbursing officers..............................$14,424,345.00

Amount disbursed to December 31, 1864...$10,042,304.48

Amount transferred to officers not

accounting to this office............... 4,269,435.00

Amount unaccounted for by disbursing

offices a.............................. 35,929.00

Amount covered into the U. S. Treasury

by disbursing officers................. 73,323.00

Amount in hands of mustering and

disbursing officers December 31, 1865... 3,353.52

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14,424,345.00

DISBURSING FROM DRAFT AND SUBSTITUTE FUND.

Bounties paid from this fund. - Circular of November 4, 1863, from this office, directs the payment of $35, a part of the $60 advance bounty authorized by General Orders, No. 324, of September 28, 1863, from the Adjutant-General's Office, and circular of October 24, 1863, from this office, from this fund. Letters from the War Department, dated November 29, 1863, to Major General B. F. Butler, and of December 22, 1863, to Major General Q. A. Gillmore, authorized the payment of a bounty not to exceed $10 per man for colored recruits. This bounty was also paid from this fund.

General Orders, No. 287, of November 28, 1864, from the Adjutant- General's Office, authorized the payment of a special bounty of $300 to men enlisting in the First Army Corps (General Hancock's), and direct that said bounty shall be paid from this fund.

Premiums paid from draft and substitute fund. - Circular of October 24, 1863, from this office, authorized the payment of premiums for the presentation of accepted recruits from this fund, as follows:

For the presentation of an accepted "veteran" recruit.......$25

For the presentation of an accepted recruit not "veteran"... 15

These premiums were paid in accordance with the above-mentioned circular until March 1, 1864, when they were reduced as follows: (See telegram of February 29, 1864, from this office.)

For the presentation of an accepted "veteran" recruit.......$25

For the presentation of an accepted recruit not "veteran"... 10

These premiums were paid until July 19, 1864, the date of Circular No. 27, of the year, from this office,which prohibited the payment of all premiums.

That a correct record might be kept of all moneys of this fund placed in the hands of disbursing officers, a book was opened for that purpose, headed as follows:*

DISBURSING OFFICERS" ACCOUNTS UNDER DRAFT AND SUBSTITUTE FUND.

Accounts of disbursing officers under this fund are received, examined under the orders and regulations governing them at the time the expenditures were made, and disposed of in the same manner

a One of these officers has been dismissed the service, another is deceased, and the accounts of the third are now undergoing investigation.

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*Form omitted.

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