as disbursing officers" accounts under appropriations for "collecting, drilling, and organizing volunteers," and "pay of bounty."

The number of disbursing officers" monthly accounts,

appertaining to this fund, received at this office

to January 1, 1866, is.................................... 830

Number examined and sent to Treasury to January 1, 1866... 539

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Remaining in office...................................... 291

CLERKS AND EMPLOYES OF DISBURSING OFFICERS.

The selection of clerks and other employes necessary to the transaction of public business in the offices of mustering and disbursing officers has been left entirely to the discretion of such officers, but the number and the salary have in all cases been fixed by this office.

As a general rule, the payment of a greater salary than $100 per month to clerks has not been authorized, and where this has been exceeded it was only to chief clerks.

The greatest number of officers on mustering and disbursing duty at any time was 195, and the number on that duty February 1, 1866, was 40.

BOUNTIES PAID BY THE UNITED STATES DURING THE WAR.

The act of Congress approved July 22, 1861, authorized the payment of $100 bounty to volunteers. This was the only bounty paid by the United States to June 25, 1863, the date of General Orders, No. 191, from the Adjutant-General's Office, which authorized the payment of a bounty of $400 to all veterans re- enlisting for three years or the war, to be paid by installments as directed in said order.

This bounty ($400) continued to be paid to all veterans re- enlisting, in accordance with General Orders, No. 191, of June 25, No. 305, of September 11, and No. 324, of September 28, 1863, until April 1, 1864.

Circular letter of October 24, 1863, from this office, authorized the payment of a bounty of $300 to new recruits enlisting in old organizations, to be paid by installments as directed in said circular. This bounty was paid in accordance with the conditions of the above mentioned circular until April 1, 1864.

An order from the Adjutant-General's Office, dated December 24, 1863, authorized the payment of the $300 bounty to new recruits enlisting in any three-years" organization in service or in process of formation. This bounty continued to be paid in accordance with this order until April 1, 1864.

The only bounty paid by the United States between March 31, 1864, and July 19, 1864, was the $100 authorized by the act of July 22, 1861.

Circular No. 27, of July 19, 1864, from this office, authorized the payment of bounties as follows, in accordance with the act approved July 4, 1864:

To recruits enlisting for one year..........................$100

To recruits enlisting for two years......................... 200

To recruits enlisting for three years....................... 300

A special bounty of $300 was paid from the draft and substitute fund to men enlisting in the First Army Corps, in addition to the bounty authorized by Circular No. 27, of July 19, 1864, from this office, in accordance with General Orders, No. 287, of November 28, 1864, from the Adjutant-General's Office.

With this exception, the bounty authorized by Circular No. 27, of July 19, 1864, from this office, was the only bounty paid by the United