^ CM lUi^O 
 
 Duke University Libraries 
 
 communication f 
 Conf Pam #342 
 
MESSAGE OF THE PRESIDENT. 
 
 Richmond, Va., Feb. 19, 186S. 
 To the Hoxise of Representatives : 
 
 I herewith transmit a communication from the Secretary of the 
 Treasury, in reference to the settlement of the claims of deceased 
 soldiers, in response to your resolution of the 12th inst. 
 
 JEFFERSON DAVIS. 
 
 COMMUNICATION FROM SECRETARY OF TREASURY. 
 
 Treasury Department, C. S. A., > 
 Richmond, Feb. 19, 1863. J 
 
 The President : 
 
 Sir : In response <% a resolution of the House of Representatives, 
 adopted February 12th, 1863, asking what, if any, legislation is ne- 
 cessary in order to secure the prompt settlement of the claims of de- 
 ceased soldiers, I have the honor to enclose herewith a report of the 
 Second Auditor giving the desired information. 
 
 Respectfully, 
 
 C. G. MEMMINGER, 
 Secretary of Treasury. 
 
% 
 
REPORT OF SECOND AUDITOR. 
 
 Treasurt Department, ^ 
 
 Second Auditor's Office, \ 
 February 18, "l 86 2. ) 
 The Honorable Secretary of the Treasury, Confidcrate States : 
 
 SfR : The letter of the President of the 12th instant, which you 
 have referred to me, is received. 
 
 In reply to the resolution of*the House of Representatives of the 
 Confederate States therein transmitted, I beg leave to hand you here- 
 with : 
 
 The regulations and forms of this office as to the requirements in 
 proof of heirship to the deceased soldier ; also, blank copies of the calls 
 upon the Adjutant and Quartermaster Generals for evidence from the 
 muster rolls in their respective offices, which f-hould furnish facts upon 
 which the claim is audited and paid ; also. General Orders No. 
 80, of the AYar Department,, issued at mj suggestion, which, if com- 
 plied with, would likewise furnish the proofs required ; also, the forms 
 of record books which I have caused to be prepared, two for each State 
 in the Confederacy, in which are being entered alphabetically : first, 
 the returns of deaths by commanding officers of brigades, regiments, 
 companies and detachments in the field, or in camp, or by surgeons in 
 hospitals, which are required, by Order No. 80, to be rendered direct 
 to this office ; and, secondly, all the claims of this character, in the 
 same order that have been or may be presented, showing their final 
 disposition, etc. These books are rapidly filling up, as the returns 
 and applications come in, and when completed, according to their 
 original design, will furnislj a mass of evidence and information 
 Avhich will render the settlement of all the claims prompt, safe and 
 easy, as well to the government as to individual claimants. 
 
 For the present, and until the designed arrangements have been 
 completed, they take up at least four- fifths of my entire time, greatly 
 to the prejudice of the other branches of the public business of the 
 office, to which, consequently, it is impossible that I can give that 
 personal attention which the service demands. 
 
 At the commencement of my action on this class of claims you will 
 perceive, by the enclosed copy of my printed regulations, (dated De- 
 cember 30th, 1861,) that I adopted the rules of the United States 
 government in like cases, (with which I was familiar,) making the 
 payments: " 1st, to the widow ; 2nd, to the child or children; 3rd, to 
 
the father; 4th, to the mother; 5th, to the brothers arnJ sisters; and, 
 lastly, to the general heirs; " requiring administration only where the 
 amount due the deceased exceeded one hundred dollars. 
 
 But the Congress of the Confederate States,- by an act approved 
 February 1.5, 1SG2, limited the payment to the heirs in the 4th degree 
 above mentioned, upon affidavit of the claimant to the arrears of pay, 
 etc., due the deceased non-com>nissioned officer and private, and that 
 of one corroborating witness in proof thereof; and by an act approved 
 October 8, 1862, the payment was extended in like manner to the 
 commissioned officer, on all sums due the deceased in the same re- 
 lationship. 
 
 The act of February 15, 1862, required '* the pay and allowance 
 due to be paid by the paymaster or proper officer, charged with the 
 payment of the troops, " and this act remains still on the statute book 
 unrepealed. 
 
 But no paymaster was found willing to assume the additional re- 
 sponsibility of deciding on proofs of heirship, or to pay an account 
 which had not first been audited; for had he have done so, the account 
 and proof would eventually come as 4ii3 voucher to this office, and 
 be subjected to the same process of examination as now performed, 
 and be suspended or rejected if paid in error by the paymaster. 
 
 By my letter of the 3rd, to the Quartermaster General, and that of 
 the Quartermaster General, of the 5th of May, 1862, (copies of 
 which are herewith enclosed,) the question was submitted by the then 
 Secretary of War to the Attorney General Confederate States, who 
 gave it as his opinion (copy also enclosed.) that the act February 15, 
 1862, did not intend to take the claims of deceased soldiers out of 
 my hands, as I had at once supposed, and " that the payment should 
 be made upon, and not without audit. " 
 
 Were these claims paid without audit, I see no check devised to 
 prevent repayment without notice, by this office or other paymasters; 
 and it now often happens that more than one application is filed in 
 the office by same claimant or a contending claimant, where both claims 
 are sure to receive their relative consideration, and the practical 
 working of the act, if paid before audit, would lead, in my opinion, to 
 endless complications and fraud, for payment of officers under the late 
 regulations, were made by any paymaster to whom the officer should 
 present his certificate and account, on ho^or ; and the soldier is now 
 paid on the hospital rolls, of which payment no paymaster or post- 
 quartermaster can possibly have entire knowledge, 
 
 I see no way by which these claims can be adjusted, except by an 
 office at the seat of government, where the evidence required can 
 be brought within reach by obedience to orders from the proper officers 
 who may have the subject matter under their full control. 
 
 If any other mode can be devised than that indicated in this com- 
 munication, which will more speedily and effectually secure a prompt 
 settlement and payment of these claims, it shall have my most hearty 
 and cordial co-operation. In this connection I may as well remark 
 that the force now employed on this service is twenty-six, (26,) scat- 
 tered among fourteen States, including Maryland, Missouri and Ken- 
 
tucky, vrhlch have lost a great many men in our service, a corps altc 
 gether inadequate to the constant daily demands upon them. A tem- 
 porary force of at least forty industrious men, I think absolutely ne* 
 cessary. 
 
 The amount involved, as well as the necessities of the recipients of 
 the right to receive it, alike demand the most earnest and prompt 
 attention. 
 
 I can, therefore, only suggest such legislation a# would strictly en- 
 force the army regulations and orders so as to bring the facts within 
 my reach, necessary to the more speedy settlement of these most 
 just and necessitous claims. 
 
 I have the honor to be, with great respect, 
 
 Your obedient servant. 
 
 W. H. S. TAYLOR, 
 
 Auditor, 
 
REGULATIONS * FOR THE PAYMENT OF CLAIMS FOR 
 ARREARS OF PAY DUE TO DECEASED SOLDIERS. 
 
 1 
 
 Treasury Department, ^ 
 
 Second Auditor's Office, \ 
 December 3u", 1861. ) . 
 
 1st. When an administrator is legally appointed, the payment mugt 
 be made to such administrator, upon his filing in this office the proper 
 certificate of the clerk, under seal of the court, 
 
 2d. Where the amount due exceeds one hundred dollars, adminis- 
 tration will be required, otherwise not. 
 
 3d. When there is no administrator, payment will be made : first, 
 to the widow ; second, to the child or children ; (or, if minor, to the 
 guardian producing the proper certificate under the seal of the court ;) 
 third, to the father ; fourth, to the mother ; fifth, to the brothers and 
 sisters ; and lastly, to the general heirs. 
 
 4th. The claiming heir must produce his or her affidavit, and that 
 of two disinterc!5ted persons, stating the relationship, and that there is 
 no other person entitled to claim. For instance, if the claimant be a 
 mothtr, the affidavit must state that there is living neither loife, child, 
 nor /oMcr of the deceased. The magistrate administering the oath 
 should certify to the credibility of the witness, and the clerk of the 
 court should certify, under seal, that he is such magistrate. 
 
 Claims, prepared in compliance with the foregoing instructions, and 
 transmiitcd to this office by mail, or otherwise, will receive as prompt 
 attention as the pfess of business will allow. 
 
 W, II. S. TAYLOR, 
 
 Auditor. 
 
 I concur in and approve the above, 
 
 LEWIS CRUGER, 
 
 Comptroller. 
 
 December 30, 1861, 
 
REGULATIONS AND FORMS, 
 
 Treasury Department, C. S. A., ^ 
 
 Second Auditor s Office, > 
 Riclimond, Va., Nov. 1st, 1882. ) 
 Regulations for the 'payment of claims for arrears of pay and allowances 
 
 diie to deceased officers and soldiers of the Confederate Army. Per Act 
 
 No. 402, approved February \5th, 1862, and Act No. 30, approved 
 
 October 8th, 1862. 
 
 The first section of the above named act provides '' that the pay and 
 allowances due to any deceased volunteer, non-commissioned ofii- 
 cer, musician or private, in the army of the Confederate States, shall 
 be paid to the window of the deceased, if living, if not, to the chil- 
 dren, if any ; and in defiiult of widow or children, to the father, if 
 living, and if not, to the mother of such deceased volunteer. " 
 
 The first section of Act No. 30 provides " that claims due to de- 
 ceased non-commissioned officers and privates for pay, allowance and 
 bounty may be audited and paid when there is official, evidence of the 
 amount due, satisfactory to the second auditor, under such regulations 
 as he has, or may prescribe, with the approval of the Secretary of 
 War. " 
 
 By section 2 of the same act it is provided that ** the claims of 
 deceased commissioned officers shall be paid to their heirs or represen- 
 tatives in the same manner as similar claims of non-commissioned 
 officers and privates are now, or may be directed by law to be paid. " 
 Payment will be made accordingly under the following rules : 
 
 1. If the child or children be minor, payment will be made to the 
 guardian, upon the production of the proper certificate of guardian- 
 ship under the seal of the court, 
 
 2. The claimant must produce his or her affidavit, and that of one 
 disinterested witness, stating the relationship. For instance, if the 
 claimant be a mother, the affidavit must state tha". there is living neither 
 wife, child or father of the deceased ; if the father, that there is neither 
 wife or child ; and if the child, tliat there is no widowed wife. 
 
 The magistrate or other propei- officer must testify to the credibility of 
 the witness, and the clerk of the court must certify, under the seal of 
 the same, that he is such magistrate. 
 
 The foregoing instructions must be strictly complied with. Powers 
 of attorney or assignment, which will seldom be necessary, may be ex- 
 ecuted before a magistrate or tn the presence of two respectable wit- 
 
8 
 
 liesses. Claims, prepared as hefein directed, and transmitted to tHe 
 second auditor by mail or otherwise, will receive as prompt attention 
 as the business of his office will allow, and always in the order of their 
 presentation. The amounts found due will be remitted by the auditor 
 to the parties entitled as they may direct. 
 
 W. H. S. TAYLOR, 
 
 Second Auditor. 
 
 War Department, C. S. A., ) 
 
 November 5th, 1862. ] 
 
 I approve the foreg<^ng rules and regulations. 
 
 G. W. RANDOLPH, 
 
 Secretary of War. 
 
 The attention of claimants is called to the following forms in pre* 
 paring their affidavits, an observance of which will save time, trouble 
 and expense : 
 
 State op ^ On this day of 
 
 County, to-wit : ) 186 , personally appeared before me th« 
 Bubscriber, a justice of the peace in and for the county aforesaid, 
 
 who, after being sworn according to law, deposes and 
 says, that is the of deceased, who 
 
 was a of Captain company, regiment of 
 
 volunteers, commanded by Colonel , in the service 
 
 •of the Confederate States in the present war with the United States ; 
 that the said entered the service at in j county 
 
 and State on or about the day of 186 , 
 
 and died at on or about the day of 186 , 
 
 leaving That makes this deposition for the pur- 
 
 pose of obtaining from the Government of the Confederate States 
 whatever may have been due the said at the time of his 
 
 death for pay, bounty or other allowances for his services, as 
 aforesaid. 
 
 Swojn to and subscribed before me, 1 (Signed) 
 
 J. P. ) 
 
 And on the same day and year aforesaid, also appeared before me a 
 justice of the peace, as aforesaid who is well known 
 
 to me, and whom I hereby certify to be a person of veracity and credi- 
 bility, who, having jDcen by me duly sworn, says, on oath, that 
 is well acquainted with the claimant, and also well knew, 
 
 for years, the deceased soldier herein mentioned, 
 
and that the statement made underneath hy said the 
 
 claimant, as to relationship to the said deceased soldier, is 
 
 true and correct in every particular, to the best of knowl- 
 
 edge and belief, and that the said is wholly disinte- 
 
 rested. 
 
 Sworn to and subscribed before me, ^ (Signed) 
 
 J. P, ) 
 I 
 
 State of 
 
 County, to-wit : 
 
 I hereby certify that gentleman, before whom the fore- 
 
 going affidavits of and appear to have been made, 
 
 and whose genuine signature is subscribed thereto, was at the time of 
 making and signing the same, a justice of the peace in and for the 
 county and State aforesaid, duly commissioned and sworn, and to all 
 whose official acts as such, full faith and credit is and ought to be 
 given, as well in Courts of J.ustice as thereout. 
 
 In testimony whereof, I have hereunto set my 
 [Seal.] hand, and affixed the seal of 
 
 County Court, this day of 
 
 Anno Domini, eighteen hundred and sixty- 
 
 , Clerk, 
 of County Court 
 
 If, within their knowledege, claimants should state where the officer 
 or soldier was horn and when 2in^ from what cause he died, distinguishing 
 those who were killed in battle, or died of wounds received in battle, from 
 those who died of disease. 
 
 Where there is an administrator, a certificate of the fact by the 
 proper officer of the court granting the same, under his seal of office, 
 will be all that is necessary. 
 
 The law, and these regulations applying as well to conscripts as to 
 volunteers, with respect to the former claimants and witnesses, will be 
 required to swear td the conscription and the regiment and commander, 
 to which the conscript belonged. They will name the captains and com- 
 panies when they can do so, as this information will greatly facilitate 
 the settlements. * 
 
 Claimants should always endorse on their papers, their address, 
 naming postoffice, county and State. 
 
 The aforegoing forms, etc., have also been approved by the Secre- 
 tary of War. 
 
 W. H. S. TAYLOR, 
 
 Second Auditor, Confederate States. 
 
LETTERS of the Second Auditor and Quartermaster Gfe?ieral, sithmitied 
 by the Secretary of War to the Attorney General, and his opinion rela-^ 
 live to " Act approved February } 5, 1862." 
 
 TrEASCRY DEPARTSfENT, C. S., ) 
 
 Second Auditor's Office, May 3d, 1862. ] 
 Col. A. C. Myers, 
 
 Quartermasttr General, C. S. A. t 
 
 Ser- Daily and perpetual applications, in person and Bj mail, for 
 settlements of arrears of pay, etc., due to deceased soldiers, have" 
 caused me to examine and consider "with more than ordinary care the 
 act No. 4!):2, entitled *' An Act concerning the pay and allovranceg 
 due to deceased soldiers," approved February 15, 1862, I hare come 
 to a differen't conclusion from that first entertained by myself in common 
 by most persons whose attention was called to the subject, and am 
 now of opinion, that by a fair, and not violent construction of the 
 act, the settlement of these claims may remain in this ofiSce, and their 
 pnyment, upon certificates of the Auditor and Comptroller, be made 
 ■" by the paymaster, or proper officer charged with the payment of the 
 troops " «is heretofore. 
 
 The only difference is, shall these claims be paid, by the proper 
 officer of the pay department, upon or without a previous audit. The 
 law is strictly confined to the payment and by whom, and is altogether 
 silent as to the evidence showing who are to be the proper parties to 
 receive, leaving that, of course, to be determined, as in all other 
 cases of public accounts, by the proper accounting officers of the 
 treasury. , 
 
 Th(j audits prior to the passage of the late law were in every case 
 made " upon the pay roll made out and certified by the captaias, or 
 commanding officer of the company to which the deceased was attached," 
 in which pay roll was stated *^ the name of the deceased volunteer, the 
 company and regiment to which he was attached, and the date of his 
 enlistment and death." 
 
 The only difficulty which is, I think immaterial, is, that the pi#- 
 sent law requires that the pay roll as above described shall be '* de- 
 livered to the person or persons entitled to such pay and allowances, 
 etc., but I think this is substantially answered by the filing of the gene- 
 ral pay roll, which contains the case of an individual volunteer, 
 besides that of many others in the proper office of the War Depart- 
 mcnt, accessible to and answering for all parties interested. 
 
13 
 
 Should you concur or differ -with me in these views, I should bo 
 glad to hear from you upon the subject at an early day. 
 
 Probably the construction of the Secretary of War or Attorney 
 General would be desirable. 
 
 I am, very respectfully, 
 
 Your obedient servant, 
 
 W. H. S. TAYLOR, Auditor. 
 
 Confederate States of America, 'i 
 
 Quartermaster General's Office, > 
 
 Richmond, Va., May 5th, 1862. ) 
 
 Hon. G, W. Randolph, 
 
 Secretary of War : 
 
 SfR : I respectfully f ubmit, for the consideration of the Secretary 
 of War, the enclosed letter, received from the Second Auditor, rela- 
 tive to the payment of claims made by the representatives of deceased 
 soldiers. The act of Congress to which the Auditor alludes has been 
 found difficult of administration by officers of this Department, so 
 much so, that it was repealed by Congress; but the repealing act 
 failed for want of the signature of the President. If 'the views sug- 
 gested by the Auditor, can be adopted, I feel confident that that course 
 will secure a better adjustment of these claims, and will facilitate their 
 speedy payment. 
 
 I am, respectfully, 
 
 Your obedient servant, 
 
 A. C. MYERS, 
 Quartermaster General. 
 
 Department of Justice, ) 
 Richmond, Va., 'May 9th, 1862. ] 
 
 To Hon. George W. Randolph, 
 
 Secretary of War, C. S. A. : 
 
 Sir : I have received the letters of Mr. Taylor, Second Auditor of 
 the Treasury, together with that of Colonel Myers, Quartermaster 
 General, asking for a construction of the act of Congress, No. 402, 
 approved 15th February, 18b2, "concerning the pay and allowances 
 of deceased soldiers. ' These letters you have referred to me for my 
 opinion. 
 
 Before answering the specific questions propounded to me, I deem 
 it my duty to the officers who seek a construction of the act of the 
 15th of February, 1862, and to the government, to express my 
 opinion of the law itself. 
 
LETTERS of the Second Auditor and Quaricrmasier General, submitted 
 by the Secretary of War to the Attorney General, and his opinion rela^ 
 five to <♦ Act approved February 15, 1862," 
 
 TrEaSTjRY DEPARTlvrENT, C. S., > 
 
 Second Auditor's Office, May 3d, 1862. ] 
 Col. A. C. Myers, 
 
 Qucrtermoster General, C. S. A. ' 
 
 StR- Daily and perpetual applications, in person and By mail, for 
 ■ settlements of arrears of pay, etc., due to deceased soldiers, have' 
 caused me to examine and consider -with more than ordinary care the 
 act No. 4!H, entitled *' An Act concerning the pay and altowanceg 
 due to deceased soldiers," approved February 15, 1862. I have come 
 to a diffe re n't conclusion from that first entertained by myself in common 
 by most persons whose attention was called to the subject, and am 
 now of opinion, that by a fair, and not violent construction of the 
 act, the settlement of these claims may remain in this office, and their 
 payment, upon certificates of the Auditor and Comptroller, be made 
 " by the paymaster, or proper officer charged with the payment of the 
 troops" «is heretofore. 
 
 The only difterence is, shall these claims be paid, by the proper 
 officer of the pay department, xipon or ivithout a previous audit. The 
 law is strictly confined to the payment and by whom, and is altogether 
 silent as to the evidence showing who are to be the proper parties to 
 receive, leaving that, of course, to be determined, as in all other 
 cases of public accounts, by the proper accounting officers of the 
 treasury. i 
 
 Th(j audits prior to the passage of the late law were in every case 
 made " upon the pay roll made out and certified by the captaius, or 
 commanding officer of the company to which the deceased was attached," 
 in Avhich pay roll was stated " the name of the deceased volunteer, the 
 company and regiment to which he was attached, and the date of his 
 enlistment and death." 
 
 The only difficulty which is, I think immaterial, is, that the pi€- 
 eent law requires that the pay roll as above described shall be *' de- 
 livered to the person or persons entitled to such pay and allowances, 
 etc., but I think this is substantially answered by the filing of the gene- 
 ral pay roll, which contains the case of an individual volunteer, 
 besides that of many others in the proper office of the War Depart- 
 mcnt, accessible to and answering for all parties interested. 
 
13 
 
 Should you concur or differ with me in these views, I should bo 
 glad to hear from you upon the subject at an early day. 
 
 Probably the construction of the Secretary of War or Attorney 
 General would be desirable, 
 
 I am, very respectfully, 
 
 Your obedient servant, 
 
 W. H. S, TAYLOR, Auditor. 
 
 Confederate States of America, ^ 
 
 Quartermaster General's Office, > 
 
 Richmond, Va., May 5th, 1862. ) 
 
 Hon. G. W. Randolph, 
 
 Secretary of War : 
 
 Sir : I respectfully fubmit, for the consideration of the Secretary 
 of War, the enclosed letter, received from the Second Auditor, rela- 
 tive to the payment of claims made by the representatives of deceased 
 soldiers. The act of Congress to which the Auditor alludes has been 
 found difficult of administration by officers of this Department, so 
 much so, that it was repealed by Congress; but the repealing act 
 failed for want of the signature of the President. If -the views sug- 
 gested by the Auditor, can be adopted, I feel confident that that course 
 will secure a better adjustment of these claims, and will facilitate their 
 speedy payment. 
 
 I am, respectfully. 
 
 Your obedient servant, 
 
 A. C. MYERS, 
 Quartermaster General. 
 
 Department of Justice, ) 
 Richmond, Va., "May 9th, 1862. ] 
 
 To lion. George W, Randolph, 
 
 Secretary of War, C. S. A. : 
 
 Sir : I have received the letters of Mr. Taylor, Second Auditor of 
 the Treasury, together with that of Colonel Myers, Quartermaster 
 General, asking for a construction of the act of Congress, No, 402, 
 approved 15th February, 1862, "concerning the pay and allowances 
 of deceased soldiers.'' These letters you have referred to mc for my 
 opinion. 
 
 Before answering the specific questions propounded to me, I deem 
 it my duty to the officers who seek a construction of the act of the 
 15th of February, 1862, and to the government, to express my 
 opinion of the law itself. 
 
14 
 
 1 have examined, with some care, the lavrs of Congress in existence 
 before the loth of Februarj^ !S62, on the subject of the-eftects and 
 arrearnges of pay belonging to deceased soldiers ; and 1 have examined, 
 •with like care, the act of the 15th of February, to which special at- 
 tention is called in the letter of the Second Auditor. 
 
 The laws of the United States, in force on the. 1st of November, 
 1860, not inconsistent with the Constitution of the Confederate States, 
 were adopted by out Congress at its first session, (see acts page 36) ; 
 and the rules and regulations of AV&r of the United States, with some 
 unimportant amendments, were adopted likewise by our Congress on 
 the 6th of March, 1861. (See acts p. 78). By these laws, and rules 
 and regulations of Avar thus adopted by us, the effects and paj and 
 allowances of deceased soldiers were required- to be preserved by de- 
 signated officers, and delivered or paid to the ^^ personal representatives,''^ 
 of the deceased soldiers. This was the law at the time most of our 
 Boldiers entered into the service of the Confederate States. This law 
 may be considered as a part of their contract with the Government. 
 
 By the la \ s of the respecive States, from which the soldiers came, 
 and in which their domicils were, the proper persons entitled to re- 
 ceive, administer and distribute estates of deceased persons were 
 designated. The law of the 13th#of February, 1862, so far as it 
 operates, retrospectively; that is, so far as it provides for the payment 
 to Avidows or others not the personal representatives of the deceased sol- 
 diers who had enlisted before its passage, is, in my judgment, uncon- 
 stitutional. So far as it operates or attempts to operate, on past con- 
 tracts, it affects vested rights. As to all sums due to soldiers deceased 
 at the time of its passage, it certainly does operate on vested rights. 
 It undertakes to make a disposition of the effects of a dead man's 
 estate, Avhich estate, as to its administration and distribution is gov- 
 erned by the laws of the domicil of the soldier. To the several States 
 composing the Confederacy, and not to Congress, properly belong the 
 right to pass laws for the administration and distribution of the 
 estates of deceased persons. 
 
 The laws in existence before the passage of that of the 15th of Feb- 
 ruary, 1862, must govern in the payment of arrearages due to-soldiers 
 Avho enlisted and died before its passage. The law of the 15th Feb- 
 ruary, 1862, maybe considered as valid as to all soldiers who entered 
 the service since its passage. I Avill not undertake to say that the 
 government cannot provide, in its contract with the soldier, that his 
 pay for services should be paid to his Avidow or children, excluding his 
 personal representative. But after the contract has been made by the 
 enlistmeut of the soldier, and rights have become vested under it and 
 the soldier is dead, leaving thus no person to consent to a change of the 
 contract, the Government has no longer any power over it, except to 
 provide for its payment to the personal representatives of the dead 
 man. 
 
 I should say that the payment of the sums due to deceased soldiers 
 could be legally made at the seat of Government, to their legal rep- 
 resentatives, or to the agent or attorney of such legal representatives. 
 
 Wherever the law of February 15th, 1862, governs, I see nothing 
 
Id 
 
 which would prevent Buch payment. That portion of it which re- 
 quires the captain to deliver the pay roll to the person entitled to such 
 pay or allowance, or to his or her authorized agent, or attorney or 
 guardian, is not to be consideredas a condition precedent to the pay- 
 ment. 
 
 The neglect of the captain to discharge his duty in this respect 
 cannot deprive the party entitled of the pay due the deceased soldier. 
 This part of the law is merely directory. If the pay roll is certified 
 by the captain or commanding officer of the company to which the de- 
 ceased was attached, the fact of its being deposited in the proper oflice 
 of the War Department, instead of being delivered to the person en- 
 titled to such pay or allowances cannot defeat, and ought not to post- 
 pone the payment. The payment should be made upon and not without 
 ^udit. 
 
 I have the honor to be, 
 
 Very respectfully, 
 
 Your obedient eervant, 
 
 T. H. WATTS, 
 Attorney General ^ P. S. A. 
 
P€Rmalipe« 
 
 pH8.5