debt to the capt. beyond £10., the genl. officer is to state the cause which may have occasioned such debt.

"In cases where claims may be advanced by soldiers, they are to be fully and distinctly stated, with such explanations annexed as may be necessary, with a view to their being investigated and adjusted; they must also be accompanied by a report of the officer comg. the regt., stating the means he may have adopted, to obtain for the parties concerned whatever may appear to be due, Comg. officers must, however, be aware that the half-yearly inspection is not the channel through which claims are expected to be managed and adjusted; it is incumbent on them to take due care that all claims which may exist in their respective corps, receive the earliest and most minute attention; and it is only after every endeavour has been made, and they have failed in their applications to the quarter to which the claim may immediately relate, that they are justified in their appeal to the Com. in chief for his interference."

It is further directed to be stated in the above report (4), "Whether the regtl. necessaries supplied to the men appear to be charged at fair and reasonable prices, are of a proper quality, and are regularly marked." These regtl. necessaries are furnished, when required, by the capts. of troops and companies.

The accounts contained in these books are, I understand, kept in the following manner: The non-commissd. officer or soldier signs at the debit side in the ledger, if they are indebted to the capt.; and the officer signs at the credit side, if the man be in credit. This book noncommissd. officers and soldiers carry with them when they leave the regt., so that, at a moment, the real state of the pecuniary transactions with any regt. can be ascertained.

Whenever the charge of a company is transferred from one officer to another, the latter is not obliged to be accountable to the former officer for any debt exceeding ten shillings. If the debts due by the men of a company to the former officer do not exceed ten shillings each man, it is customary for the latter to pay to the former officer the amount of all such debts; and to recover the same from the men by deductions made by instalments.

This art. of war was first framed and inserted in the Ann. Arts of War for the year 1816 (5). The duty of comg. officers of regts., regarding

(4) Gen. Regns. and Ors., 1st Jan. 1822, p. 363.

a

(5) There is a similar printed book used in the French army, called "Livret du Soldat." It contains 36 pages, 18mo. It contains a minute descriptive roll of the non-commissd. officer or soldier; the progress he makes, from time to time, in the instruction of his duties as a soldier; the oath he takes on enlisting; a detail of his services; the battles, &c. he has been in, and the wounds he has received; the number and quality of every article of his regtl. necessaries, and their prices, with dates of their being issued; likewise of his clothing and equipments, and the time of issue, and of the time they are required to last; and an alphabetical list of crimes and punishments, in two columns, occupying two pages, concludes the whole. I conceive such an arrangement might, with good effect, be adopted in the British 2N4 army,

art.

a monthly report of these account books, is laid down in the following Sec. xvii, art. 2, Ann. Arts. of War, 1824, directs neglects under this art. to be punished by a genl. (regtl.) or detachment ct.mar. By the former court, I presume, in cases where the complaint is to be submitted to the Com. in chief. Commanding Officer to state in Monthly Returns, whether Accounts are regularly kept.

ART. 2.] (6). Every comg. officer is to state, upon the monthly return of the regt. under his command, in the space allowed for " Occasional Remarks," whether the men of the said regt. are in possession of the books hereby ordered, and whether the accounts are regularly and properly kept.

1. Explanation.] The printed genl. regns. and orders (7) for the army, dated 1st Jany. 1822, direct a certificate, to the above effect, to be inserted in the monthly returns.

This art. imposes a check, which is very properly placed in comg. officers of regts. Besides which, the genl. officer who inspects the regt., does himself ascertain the correct manner of keeping the account books; he has to make a report half-yearly to the Com. in chief, so that there is every security with regard to the equitable adjustment of the pecuniary claims of soldiers, or as to any claims for clothing, bounty, &c., as well as that there is no improper delay allowed to take place in settling the accounts.

CHAPTER

army, by which means every soldier would be necessarily acquainted with the punishment he is liable to, for any breach of duty; and I conceive every soldier should be obliged to learn to read and write sufficiently well, to understand the contents, and to sign his name. The additional pay for length of service should be withheld, I think, from those who would not make themselves so far acquainted with their own language.

In the "Livret du Soldat," it is directed, that the inventory of articles issued to soldiers be made in the soldier's presence. That they on no account allow the book to be out of their possession. That on being transferred from one troop or company to another, the capt. of the last troop the soldier was in, settle and sign the soldier's account, and if the capt of the troop, &c. to which he is transferred should neglect to require this being done, he makes him answerable for all unadjusted claims.

The soldier's clothes, &c. are directed to be marked from 1 to 1,000, and, on his being transferred, he retains his regtl. number; the letter of the troop or comp. being alone changed. These numbers are entered in a register; the object in retaining them, is to ascertain the number of each article issued during his serving in the regt.

The price at which regtl. necessaries are to be furnished, is fixed by the conseil d'administration, and are not to be charged for, in the least beyond such prices. Every quarter the commandant of each squadron is to balance and verify the account of each man, from his livret into the register; having ascertained that there are not auy claims unadjusted.

On soldiers quitting the service, being disbanded, or transferred to another corps, they are to take with them those articles, which have been in use more than half the time they are intended to last.

(6) Sec. xvii, art. 3, Ann. Arts. of War.

(7) Gen. Regus. and Ors., 1st. Jan. 1822, p. 273.

CHAPTER XVII.

SECTION 16.-EFFECTS AND Credits of DECEASED OFFICERS AND SOLDIERS, AND of Deserters.

The Major to take care of an Officer's effects when he dies, and to transmit an inventory to Military Secretary to Government.

ART. 1.1(1) When any commissd. officer shall happen to die or be killed in the service, the maj. of the regt. or batt., or the officer doing the maj.'s duty, shall immediately secure all his effects or equipage then in camp or quarters, and shall, within one month after the death of the officer, with the assistance of two other officers, not under the rank of lieut., having served not less than eight years as a commissd. officer, to be appointed by the comg. officer of the regt. or batt., make an inventory thereof, and transmit that inventory, together with an account of the debts and credits, to the office of the mil. secy. to the govt. of the Presidency to which such officer belonged, to the end that, after payment of such officer's regtl. debts and quarters and interment, the overplus, if any be, be paid over by the mil. the legal representative of the officer so deceased.

secy.to

1. Explanation.] As the following secs. of the M. A. apply equally to this and the succeeding article, they are inserted in this place.

It is further enacted by M. A., sec. xlix. 4 Geo. IV. cap. 81. "That all sums of money due by deceased officers and soldiers, in respect of any mil. clothing, appointments and equipments, or in respect of any quarters, or of any mess or regtl. accounts, and all sums of money due to any agent or paymaster, or quartermaster, or any other officer, upon any such accounts, or on account of any advance made for any such purpose, shall be paid out of any arrears of pay or allowances, or out of any prize or bounty money, or the equipage, goods, chattels (2), and effects of any officer or soldier dying while in the service of the said U. Co., in preference to any other debts, claims. or demands whatsoever, upon the estate and effects of such officer or soldier; and if any doubt shall arise, as to whether any claim or demand made in relation to any officer or soldier is a regtl. debt or not, such question shall be decided and concluded by the order or certificate of the mil. secy. to the govt. of the Presidency to which such officer or soldier shall have belonged; and all such payments shall be good and valid in law; and every person who shall make any such pay

ment

(1) Sec. xix, art. 3, Ann. Arts. of War, 1824, and sec. xiii, art. 1, Arts. of War for Bengal Native Troops.

(2) See note 40, p. 15.

ment out of any such arrears of pay, effects, or proceeds as aforesaid, under the provisions of this act, or in pursuance of any such order or certificate of such mil. secy., or into whose hands any such money shall come, shall be and are hereby indemnified for and in respect of such payments, and all other acts, matters, and things done in pursuance of the provisions of this act, or of the order or certificate of the mil, secy. in relation to the distribution of such assets (3); any thing in any act or acts of parliament, or law or laws, to the contrary notwithstanding." And sec. 1. " be it further enacted, that it shall be lawful for such mil. secy. to cause all surplus which may remain after satisfying such regtl. debts as aforesaid, to be paid to the person or persons entitled thereto." And sec. li. "be it further enacted, ́that all such regtl. debts shall and may be paid without any probate of any will being obtained, or any letters of administration, or any confirmation of testament, or letters testamentary, or dative, being taken out by any person, and the surplus only of such arrears of pay or allowances, prize or bounty money, equipage, goods, and chattels, or the proceeds thereof, shall be deemed the personal estate of the deceased, for the payment of any duty in respect of any probate, or of any letters of administration, or confirmation of testament, or letters testamentary or dative, or for the purpose of distribution as personal estate; and it shall be lawful for the said mil. secy. to order and direct the payment or distribution of any such surplus, in any case in which the same shall not exceed 200 Sa. Rs. (4), without any probate, or letters of administration, or confirmation of testament, or letters testamentary or dative, or payment of any duty of stamps, or upon legacies or otherwise; and it shall also be lawful for any paymaster or other person to issue any sum not exceeding the value of 200 Sa. Rs., which may be due to any officer deceased, or to the widow or relative of any officer deceased, or to the representative or representatives of any such officer's widow or relative, in like manner, without any probate or letters of administration, or confirmation of testament, or letters testamentary or dative, or payment of any duty of stamps, or upon legacies or otherwise, the same to be paid to the person who shall be notified by the said mil. secy. as aforesaid, as being entitled thereto; and all such payments respectively shall be as valid and effectual, to all intents and purposes, as if the same had been made by or to any executor or administrator, or under the authority of any probate, or letters of administration, or confirmation of testament, letters testamentary or dative; any thing in any act or acts of parliament, or law or laws, to the contrary notwithstanding."

2. Effects of Officers and Soldiers in H. M's service who shall die in the East-Indies.] Sec. 19, Art. iii, Ann. Arts. of War, 1824. "When any commissd. officer, non-com. officer, or private soldier, shall happen

(3) See No. xv, p. 18.

(4) Of Calcutta, Madras, or Bombay respectively.

to

to die or be killed in our service while stationed in the territorial possessions of the E. I. Co., an account of the effects or equipage then in camp or quarters, of such commissd. officer, non-com. officer, or private soldier, shall be taken, in like manner as prescribed by the 1st and 2d arts. of this sec. (5), and the overplus (if any be) after payment of regtl. debts and quarters, shall be placed in the hands of the regtl. paymast., to be by him paid to the heir or legal representative of such officer, non-com. officer, or private soldier, if such heir or legal representative should be present at the hd. qrs. of the regt., a report thereof being made to our secy. at war; but if not, then such overplus shall be remitted by the regtl. paymast. to the regtl. agent, in order to its being paid over to the legal representative, under the direction of our secy. at war" (6).

It is further directed by the Ann. M. A., 1824, sec. cxxxvi. "That every paymaster, agent, or clerk, of any garrison, regt., troop, or company, who is or shall be liable to account with any of the executors or administrators of every officer or soldier, for any of the pay of such officer or soldier by him or them received, shall, on reasonable demand made by any such executor or administrator, deliver a just and true account to such executor or administrator of such sum or sums of money as he or they shall have so respectively received for such officer or soldier, and for which they ought so to account as aforesaid, such executor or administrator paying for the same, and shall account with such executor or administrator for the same; and that every such paymaster, agent, or clerk, of any garrison, regt., troop, or company, offending therein, shall forfeit the like penalties, and to be recovered in like manner, as appointed

(5) See sec. xix, Ann. Arts. of War, 1824, similar to art. 1 and 2 of sec. xvi, Arts. of War, 4 Geo. IV, cap. 81, except requiring the rank of the members of the committee to be captains, and the inventory and account of debts and credits to be sent to the Sec. at War, instead of to the Mil. Sec. to Govt.

(6) The following circular from the Sec. at War, will explain the duty of the majors of regts.

War-Office, Dept. of Accounts, July 5, 1822. Sir:-I have the honour to inclose a copy of the 3d art. of sec. xix. of the Arts. of War for the present year, which prescribes the course to be pursued with respect to the effects of officers and men dying in India; and I have to desire that the greatest care may be taken by the maj. of the regt., and by the officer comg. the troops or comps., to ascertain and specify in each case, whether the officer or man so dying was possessed, at the period of his death, of any other property of any description what. ever, exclusive of that stated on the casualty return. If no such other property was left, a memorandum to that effect is invariably to be made on the said return.

I am further to desire, that in all cases in which any such other property, not included in the casualty return, may be left, a statement of its nature and amount may be made to the Registrar of the Supreme Court, in order that it may be duly collected by him, and thus secured in his hands for the benefit of the legal representative of the officer or soldier.

Officer comg. regt. of

The particular attention of officers comg. regts. in H. M.'s service is called to the above circular, by G. O. C. C., Hd.-Qrs.., Calcutta, Jan. 31st, 1823.