part of the Eleventh the sub-districts were made of the townships of the United States land survey, singly or in groups. In other districts two or more towns were grouped together. The First and Second Districts changed to the system by single towns upon the second revision of the enrollment under orders dated May 5, 1864; and upon permission of the War Department I attempted to make a uniform system of division by the smallest civil units of territory, in preparation for the draft under the call of December 19, 1864. To effect this an entirely new enrollment was made in the Twelfth District. It was not effected in four counties of the Eleventh District because of the resignation of the provost-marshal just after instructions for the change were given. Before the change could be completed under the new officer the new quotas were to be assigned without delay.

The best division in this State is that attempted by me as above said, with some modifications. Some of the smaller cities prefer not to be divided or to be set off from the townships in which they are situated. In all cases where the local organizations are such that the people and authorities desire no division into wards or parts, I would ascertain and respect their wishes. In some cases it happens that a town or village lies upon the very line of division between two townships, in consequence of which any division of credits by volunteering from the town is arbitrary, and it is better for the two townships to go together. In the Sixth District two such unions were made during the pendency of the last draft. In fine, I regard the last system adopted as the best for convenience in this office, for convenience in enrollment, for proper distribution of credits, and for stimulating the local authorities to activity in filling quotas.

Schedule 10, Appendix, shows the number of sub-districts at various times, as practically in use.

Quotas and credits.-So far as this office is concerned, the first dealing with quotas and credits followed upon the call of July 18, 1864, for 500,000 men. A settlement between the War Department and the State of Illinois was first had in the early part of August, 1864, in consequence of which it was arranged that the standing of districts and sub-districts in Illinois should be ascertained and declared here, with the use of the records in the office of the adjutant-general of Illinois.

From his records were obtained the statements of quotas of 1861 and 1862, calculated to counties only. The quotas of February and March, 1862, calculated to counties only. The quotas of February and March, 1864, under the call for 700,000 men, and the quotas on the call of July 18, 1864, were calculated in this office, and the county quotas of the tables of the adjutant-general's office, Illinois, were carried out to sub-districts in proportion to the enrollment. The quotas under the call of December 19, 1864, were calculated in this office in the manner directed by the Provost- Marshal-General. In no case has the calculation of quotas or the keeping of accounts of credits been referred to the provost- marshals. It would have been necessary to furnish them all the data for the calculations, and it was deemed much better for accuracy, and even for economy, to have the work done at this central office, and by a few clerks, rather than to burden the district offices with work for which each would need extra clerks, and which would not then be done with approximate uniformity and correctness. Besides, in practice it was found most equitable to calculate directly from the State quota to the local quotas, which could be done here only.