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Accounts and settlements.

Paymasters' accounts..
Arrears of pay and bounty.

Ordnance aecounts..
Medical accounts
Recruiting accounts

Freedmen's Branch, Adjutant-General's Office
National Home for Disabled Volunteer Sol-
diers.

Miscellaneous accounts and claims.
Payments to the Soldiers' Home
Indian disbursing accounts..
Indian claims

Indian property accounts
War property accounts..
Miscellaneous settlements

Total.

Accounts.

Ordnance, medical, and miscellaneous.
Recruiting and disbursing officers.

Arrears of pay, &c ...

Paymasters

Indian agents

Total..

19 F

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From March 4,
1817, to June
30, 1847.

448

13, 232
12,880
6, 283

1,759

3,254

37,408

Letters written.

258

28

8:2 7,944

1,398

2,920

In addition to the number of letters written, as stated above, 27,857 were written in the various divisions of the office, making a total of 106,046.

The average number of clerks employed during the year was 140. The usual monthly and annual reports and statements have been prepared.

$12, 604, 998 41

577, 340 79

The following figures exhibit, as well as figures may do, what has been the work of this office since its organization in 1817, and furnish interesting statistical information. The first table shows the number of settlements of money-accounts and claims during the forty-four years from 1817 to 1861, divided into two periods, prior and subsequent to the Mexican war. The second table is a condensed statement of the money accounts and claims settled by the different divisions of the office from June 30, 1861, to June 30, 1877; and the third table shows the number of property-accounts adjusted, claims rejected, certificates furnished the Paymaster General and Commissioner of Pensions during the same period.

Number of accounts settled from March 4, 1817, to June 30, 1861.

Amount involved.

From June 30,
1847, to June
30, 1861.

2, 779

1, 222

1, 105, 616 57

78, 189 25, 545, 952 25

6, 695 6, 097 21, 361

2,622, 792 33

1, 427

5, 562

41, 142

126, 723 42 4,932, 839 51 3,575, 641 22

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141
645
773
738
981
1, 451
1,038
1,216
1,083
843
2,350
1,033
1,00%

$4, 181, 276 33
47,875, 231 36
88,944, 415 39
90,094, 847 46
110, 209, 718 62
183,041, 476 09
146, 305, 528 14
183, 052, 989 46
141, 438, 6-0 99
124, 063, 652 23
131, 057, 413 02
27, 116, 621 39
17, 257, 093 25
14, 37, 714 29
565 15, 563, 739 75
518 12, 604, 998 41
14, 889 1,337, 645, 396 18

506

Statement of accounts settled and amounts involved from June 30, 1861, to June 30, 1877.

Indian agents' dis-
bursing accounts
and Indian claims.

Regular and volun-
teer recruiting ac
counts.

Ordnance, medical, and
miscellaneous.

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Amount.

No.

Amount.

829, 128, 526 30
38, 847, 899 20
55, 539, 537 64
42,647, 077 68
26,902, 784 54
23, 050, 181 18
20, 484, 802 13

501
866
448
821
962
8,592,706 041, 169
3,571, 107 13 1, 172;
2,023, 703 26 1,482
1,566, 924 96 1,649
1,968, 183 01 E 1,871
6, 125, 429 70 1,648
3, 164, 634 07
2. 107
2, 346, 339 07 2,242
2, 193, 993 02 2,974
268, 159, 828 93

Bounty, arrears of pay, &c.

¦

616 83, 335, 885 23
590

2,099, 257 87
2, 242, 154 74
3, 231, 449 00
2,881, 256 33
4, 273, 208 91
5, 301, 722 9
4,715,039 43
3,033, -27 41
8, 194, 634 63
5, 351, 816 32
8, 329, 188 21
4,974, 866 43
6,033, 207 25
7,081, 603 57
8, 508, 480 73

No.

A mount.

No.

3.328 $249, 180 64
19, 151 2, 443, 293 39
80, 756 10,970, 528 91
84,517 14,047, 599 35
78,335 16, 189, 247 17
59, 121 10, 638, 782 781
203, 980 19, 598, 445 88
85,279 8, 355, 618 22
53, 26 4, 160, 776 31
40,078 2,348, 164 42
22,170 1,278, 160 29
32,429 1,664, 985 64
27,315 1, 230, 27 94
19 476 981,407 74
11, 433 485.084 65
13, 799 577,340 79
21, 118 79, 587, 598 95835, 024 95, 219, 444 12 20, 256 65, 469, 008 64

Amount.

1,504

1,356

1,880
2,594

398.785 94
2, 220, 744 15
8,019, 331 56
4,317 21, 353, 127 68
3,765 19, 91, 437 59
2,416 5, 262, 140 63
1,478 2, 41, 079 24
946 2,443, 906 48

957, 010 35
657, 266 02
405, 060 44
220,459 75
223, 962 79
224,877 89
132, 699 16

$217,0x 97

Freedmen's Bu-
reau accounts.

¡

No

A mount. Į No.

9.606
33,584
99, 894
110,771
91, 309
68,364

541,725 08
778, 003 28
853,668 13
210, 874 07
296, 100 15

Total.

$37, 111, 957 47
91, 654, 467 76
159, 917, 380 83
158,040, 305 05
177, 536, 134 34
240, 895, 0-6 55
196, 952, 639 67
207, 563, 432 39
154, 648, 298 32
137, 587, 164 9
139, 911, 580 61
48, 025, 763 77
30, 586, 710 35
26, 094, 594 27
25, 912, 519 00
24, 313, 612 26

10, 680, 370 71 977, 304 1,856, 761, 647 53

210, 293

91, 132
58,735
44, 797
27,974
37, 891
32,679
24,353
16, 417
19, 498

Amount.

Statement of property-accounts adjusted and miscellaneous work performed in connection with the settlement of accounts.

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In 1861 the files of this office were couveniently accommodated in two rooms. At the present time they consist of more than twenty-two thousand cubic feet, and weigh about three hundred tons. That portion of them which consists of officers' property-returns, that have been examined and adjusted, is in two rented buildings, outside of Winder's building, where the examinations were made. The larger portion, which embraces the settlements of claims and accounts for the disbursement of money, occupies the entire attic story of Winder's building and cases in the corridors of that part of the building assigned to this office. Neither of the buildings containing the officers' returns is fire-proof, nor is the upper portion of Winder's building, where the most valuable files of the office are necessarily deposited. It is earnestly hoped that steps will be taken at an early day to render Winder's building fireproof. The value of the files thus exposed will be appreciated, when it is understood that the money vouchers alone show the disbursement of over nineteen hundred millions of dollars, covering the pay of the Army; expenses of recruiting; collecting, drilling, and organizing volunteers; ordnance and ordnance stores, medical and hospital department, and the Indian service, with other miscellaneous matters since July 1, 1815.

The pay-rolls of the Army in the accounts of paymasters, besides furnishing the only evidence which the government has of the proper disbursement of some fifteen hundred millions of dollars, are, and will be in the future, of great value to the people of the country, especially to officers and soldiers, or their friends, as furnishing interesting and important incidents of personal history. There would seem to be no argument needed to demonstrate the importance of properly preserving them.

In consequence of the poor quality of paper employed in making these rolls, and their frequent handling in the office of the Paymaster-General and this office, while settling the accounts of paymasters and the various claims of soldiers and their heirs, they became so badly worn upon the

folds that most of them would fall into pieces upon being opened, often requiring great care to prevent the loss or displacement of some portion. This was especially true of those so frequently used in settling the various claims for bounty, since eighteen hundred and sixty-two, and I became satisfied that if what was called the "equalization of bounty bill" should become a law before the rolls could be repaired, they would be virtually destroyed before settlement of the claims under it could be made. It was not practicable to have photographic copies of them made until after they had been repaired, and an attempt to have them copied in any other way, besides involving an expense of twenty-five or thirty dollars apiece, would fail to secure the signatures, or fac-similes of them, of the officers and men who had been paid. An investigation showed that there must be over six hundred thousand mutilated rolls and vouchers in the office needing repairs to properly preserve them. Having satisfied myself that the best method would be to repair them with vellum, and that the work could be done cheaper and neater by women than men, I brought the subject to the attention of the Secretary in the summer of 1875, informing him orally of the whole matter, and in view of the magnitude and importance of the work, and that there was no appropriation for this office out of which it could be executed, it was determined to detail female clerks for the purpose of making the needed repairs. Work was commenced under this arrangement on the 17th of August, 1875, and has been done in a most satisfactory manner. On the 30th of September last, three hundred and eighty-five thousand eight hundred and seventy-five mutilated vouchers had been repaired, which are really stronger and better fitted to bear future handling than they were when first made, and there now remain about two hundred and ninety thousand, according to the best estimate that can be made, which need similar repairs. It is earnestly hoped that means will be furnished to complete this valuable and important work.

The condition of the work in the office is very satisfactory, and it affords me great pleasure to bear testimony to the ability, faithfulness, and efficiency of the gentlemen composing its clerical force. In fact all persons who are at present connected with it, are entitled to my special commendation.

I am, sir, very respectfully,

Hon. JOHN SHERMAN,

Secretary of the Treasury.

E. B. FRENCH,

Auditor.

REPORT OF THE THIRD AUDITOR.

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