assigned to duty; they were not allowed to incur any expense without his authority, and no accounts were to be paid unless approved by him. The necessity for recruiting officers to pay for expenses incurred by them in the subsisting, lodging, and transportation of recruits was entirely obviated, and had they all followed the regulations governing the recruiting service and the special instructions given them there would have been no claims for reimbursements since March, 1864.

While the recruitment of volunteers was under the control of the State authorities it was exceedingly easy for dishonest parties to make out and present fraudulent claims, and it is believed that many accounts of this kind were paid by disbursing officers. This became so apparent that General Orders, No. 198, of December 3, 1862, were issued, prohibiting disbursing officers from paying any accounts for recruiting expenses incurred prior to July 1, 1862, until they had been audited and ordered to be paid by the War Department.

Under the present system but few, if any, fraudulent claims have been paid.

The total amount expended from the fund for

collecting, drilling, and organizing volunteers,

for the recruitment of volunteers from August

5, 1861-the date of first appropriation-

of April 30, 1863,was a $16,512,699,67

Amount expended by the several States in

raising volunteers in 1861 and 1862 and for

with claims for reimbursement have been

presented to the Third Auditor 29,631, 185,99 Total amount expended for the raising of

volunteers from the commencement of the war

to April 30, 1863 46,143,885,66

Total number of men put into the service

during the same time 1,356,593

Average cost per man 34,01

The total amount expended from the fund for

collecting, drilling, and organizing volunteers

for the recruitment of volunteers from May

1, 1863, to January 1, 1866, was 6,905,192,24

Amount expended in recruitment of volunteers

and enrollment and draft from draft and

substitute fund from June 1, 1863, to

January 1, 1866, was 4,122,522,97

Total amount expended in the recruitment

of volunteers and enrollment and draft from

May 1, 1863, to January 1, 1866 11,027,715,21

Total number of men put into service by draft

and volunteering during the same time 1,120,621

Average cost per man 9,84

In arriving at the foregoing statement no consideration has been taken of the amount paid by disbursing officers since May 1, 1863, for recruiting expenses incurred prior to that date, as it is believed that amount is certainly as great, most probably greater, than the amount now due for recruiting expenses incurred since May 1, 1863, but not yet paid.

It will be seen by this statement that, although the premium on gold and cost of subsistence, lodgings, rent of officers, stationery, &c., was much higher in 1864-"65 than in 1861-"62, yet the expense of putting each man into the service was nearly four times greater during the first two years of the war than it was during the last two years.

I have the honor to be, general, very respectfully, your obedient servant,

CHAUNCEY McKEEVER,

Brevet Brigadier-General and Assistant Adjutant-General.

a The actual amount expended during this time was $20,512,699,67, but of this amount $4,000,000 was used for paying bounties by order of the Secretary of War.