tricts and sub-districts, as known in this office, and at the same time to show the class of each credit, and the term of service for which the men credited are mustered in. This is the original book record of the credits, from which all others are made up and with which they must accord.

The reports, after entry in book L, are filed away by months, all relating to the credits of any one month being so indorsed, and filed together.

A sample of book L will be found in the Appendix, marked Schedule No. 7.

III. From credits L entries are made into the books in which accounts are kept directly with sub-districts, a page being allowed for each of the 1,476 sub-districts, and the set of books making four volumes this year. A sample page is given. [See Appendix, Schedule No. 8.]

The first column refers to the book of entry of the items contained in the lines. As the account of each sub-district is reported at the close of reach month to the provost-marshal of the district, the column of "periodical reports" shows what number of credits were reported in any given month, while the columns headed "due" and "over" show the balance on the account from time to time. The column headed "equivalent in one-year men" shows how many years" service go to the credit of the sub- district, as the other columns show the men, their classes, and terms of service. These books are credits E and F, for 1864; credits G, H, I, K, for 1865.

IV. From the columns of "periodical reports" in these books entries are carried to another book in which the sub-districts are grouped by counties, and in which the monthly credits are entered in successive columns, so as to show the credits of the sub--districts of a county consolidated. This book [credits D] merely collects in closer form the results of the accounts with the sub-districts.

V. There is also made up from the books of accounts with sub- districts a book of monthly statements of credits, which consolidates all the credits of a month by districts and counties, and also by classes and terms of service. This is credits M, a sample of which will be found in Appendix, marked Schedule No. 9.

Another book belonging to the series has been begun, but never yet completed, owing to the constant demands of the current work of the department of quotas and credits. It is book N, consisting of historical and tabular statements of the assignment of quotas and credits in 1864 and 1865.

Sub-districts.-The original division of the districts into sub- districts for purposes of enrollment and draft was left to the provost-marshals. Every county is organized for school purposes into Congressional townships of six miles square. Some have a further organization into what are called towns, the limits of which are not always coincident with those of the townships, but often include two or more whole townships, and still more frequently embrace parts of townships, the boundaries off the towns being wholly arbitrary. In many other counties, particularly in the southern part of the State, the only division besides the townships is into election precincts, the boundaries of which are also arbitrary and variable. The different views of the provost-marshals led to various methods of division and enrollment. In the Ninth, Tenth, and Thirteenth Districts only were the townships and precincts at once made the units of the division; and these remained unchanged except that some cities were afterward divided into sub-districts by the wards. In the Twelfth and