1 
 
 O^XJX3D^ 
 
 £ FOR CLAIMANTS 
 
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 By (Y,l. W. H. FOWLER, 
 
 [$ Puperintendent Army Records and Agent tu adju t the Claims 
 Deceased Soldiers for the State of Alabama. 
 
 
 :t1^ 
 
 « 
 
 rfa'iskh and appro \ j;i> 
 
 Ji V I II £ 
 
 Second Auditor and Comptroller of tire Treasury. 
 
 AND ADAPTED TO GENERAL USE; 
 
 •<5s? •'-■' • 
 
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 RICHMOND, YA. 
 
 GEO. P. EVANS & CO , PRINTERS. 
 
 186:4, 
 
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SUIDE FOR CLAIMANTS 
 
 DECEASED SOLDIERS: 
 
 SastractiOHS to Amy Officers and to Claimants, with a Collation of (he 
 Laws of Congress and the Orders from the War Department, and the 
 finales of Practice in the Offices of the Second Auditor and Comp- 
 troller of the Treasury, concerning the settlement of the 
 Claims of Deceased Officers and SoMiers, 
 
 Br Col. W. H. FOWLER, 
 
 S<q*ermtendent Army Records and Agent to adjust the Claims of Deceased Soldiers 
 for the State of Alabama. 
 
 REVISED AND APPBOVED 
 
 3T THE 
 
 SECOND AUDITOR AND MPTMLEB OF THE TfilASUEY, 
 
 AND ADAPTED TO GENERAL USE, 
 
 RICHMOND, VA. 
 GEO. P. EVANS & CO. s PRINTERS, 
 
 1864, 
 
Entered according to Act of Congress, the 8th day of August, 28G4, 
 
 BY GEO. P. EVANS, 
 
 fo the Clerk's office of the District Court of the Confederate State: 
 
 of America, for the Eastern District of Virginia, at Richmond. 
 
-ENDORSEMENT. 
 
 Treasury Department C. S., > 
 Comptroller's Office, August 1st, 1864. > 
 Col. W. H. Fowler; 
 
 The rules and principles embraced in your work relative to the 
 Claims of Deceased Officers and Soldiers, embodies, as accurately as 
 can be practically illustrated in such a publication, the practice of 
 settlement and revision of such claims in accordance with my deci- 
 sions. LEWIS CRUOER, Comptroller C. S. Jl. 
 
 Treasury Department, Comptroller's Office, \ 
 Division Deceased Soldiers, August 1st, 1864. \ 
 Col. W. H. Fowler: 
 
 I have carefully examines your work relative to the Claims of 
 Deceased Officers and Solcfiers, and find that it is an accurate com- 
 pilation of the laws and orders of the War Department, and of the 
 decisions of the Comptroller of the Treasury, upon the subjects em- 
 braced therein. 
 
 The rules contained therein as illustrating the practice in making 
 such settlements in the office of the Second Auditor and of their revise- 
 ment in this office, are correctly given as those that are adopted and 
 enforced by the Comptroller. Respectfully, 
 
 S. H. BOTKIN, 
 Chief Div. of Dec'd Soldiers' Claims. 
 
 I 
 
 Treasury Department C. S. 
 Second Auditor's Office, August 3d, 1864. 
 I hereby certify that. I have carefully examined and collated the 
 compilation herewith, prepared by Col. W. H. Fowler, Agent of the 
 State of Alabama, of the existing laws, rules, orders, and regulations 
 governing the settlement of claims for arrears of pay, bounty, and 
 allowances of deceased officers and soldiers of the Army of the Con= 
 federate States, and that it is strictly correct. 
 
 W. H. S. TAYLOR, Second Auditor C. 8. A, 
 
 Treasury Department, Second Auditor's Office, ) 
 Division Deceased Soldiers, August 1st, 1864. £ 
 Col. W. H. Fowler: 
 
 Sir — I have examined the proofs of a work intended by you, as the 
 Agent of the State of Alabama, to facilitate the settlement of Claims 
 of Deceased Officers and Soldiers. It has been prepared by you with 
 great labor and ability, snd I feel satisfied will meet the requirements 
 of the representatives of the deceased and their agents in the prepa- 
 ration of such claims, and avoid the numerous suspensions for defect 
 under the Regulations of this Office. 
 
 T. CALVERT, 
 Chief Div. Dec'd Solditri, 
 
TABLE OF DISTANCES. 
 
 To find the distance between any two places in the Table, look on the Hn* of the 
 place sought, under the place the distance between which is required; thus, the 
 distance between "Winchester aad New Orleans is ISIS miles, ami is found under 
 Winchester aad on the line of New Orleans. Prepared by J. B. Ward 
 
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CLAIMS OF DECEASED SOLDIERS. 
 
 As Agent for the State of Alabama to aid the repre- 
 sentatives of her deceased officers and soldiers in the 
 adjustment of their claims against the Confederate gov- 
 ernment, I perceive the necessity existing for informa- 
 tion upon the subject, in some comprehensible manner, 
 for the benefit of the great mass of Claimants and in- 
 terested parties, officers, soldiers and citizens, who are 
 unavoidably ignorant of the laws relating to, and ihe 
 modus operandi of, these settlements. To give such 
 information, and to answer the numerous enquiries con- 
 stantly being made therefor, is the design of this publi- 
 cation. And I have endeavoured, by a faithful collation 
 of the laws of Congress and the orders from the War 
 Department, or the substance thereof, to show clearly*, 
 under the various heads presented, who are the repre- 
 sentatives of the deceased officer or soldier ; what rights 
 vest in them through his service and death ; the formula 
 necessary to constitute a legal claim therefor; the evi- 
 dence essential to perfect the claim — what must be done 
 by claimants, and what must be done by army officers 
 to aid them, to effect the settlements : and the general 
 rules adopted in examining the claims, determining the 
 evidence and applying the law thereto, in the offices of 
 the Second Auditor and Comptroller of the Treasury* 
 It is not my purpose to enquire whether these Depart- 
 ments work according to the law ; neither shall I pre- 
 sume to criticise their proceedings. How they do con- 
 strue the laws in the settlement of these claims, and 
 what they require therein, is simply what the people 
 desire to know. 
 
6 ACTS 01<* CONGRESS. . 
 
 ACTS OF COHGKESS. 
 The first Act passed by Congress on this subject was 
 approved Feb. 15, 1862, and is as follows: 
 
 [No. 402.] 
 
 »W ACT Concerning the Pay and Allowances of Deceased Soldiers. 
 v Sec. 1. The Congress cj the Confederate States <f America do enact. 
 That the pay and allowances due to any deceased volunteer, non- 
 commissioned officer, musician or private, in the Army of the Confed- 
 erate States, shall be paid to the widow of the deceased, if living; if 
 not, to the children, if any; and in default of widow or children, to 
 the father, if living, and if not, lo the mother of such deceased vol- 
 unteer. 
 
 Sec. 2. The pay and allowances due as aforesaid shall be paid by 
 the paymaster or proper officer charged with the payment of the 
 troops, to the person or persons entitled to the same, or to his or her 
 authorised agent, attorney or guardian, upon the pay-roll, made out 
 and certified by the captain or commanding officer of the company to 
 which the deceased was attached, which pay-roll Ihe captain or com; 
 roanding officer, as aforesaid, shall make out and deliver to the per- 
 son or persons entitled to such pay and allowance, or to his, her or 
 their authorized agent, attorney or guardian, and shall state in such 
 pay-roll the name of the deceased volunteer, the company and regi- 
 ment to which he was attached, and the date of his enlistment and 
 death; and the paymaster or officer to whom said pay-roll shall bs 
 directed shall pay the same according to the tenor thereof, and shall 
 file suc-h pay-roll with the pay-rolls of the army. 
 
 An act supplementary to the above, passed Oct. 3, 
 ]Sb2, provides that " the claims due to deceased non- 
 commissioned officers and privates for pay, allowances 
 and bounty, may be audited and paid without the ne> 
 cessity of the parties entitled producing a pay-roll from 
 the captain or commanding officer, when there is other 
 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." And that " the claims of deceased commis- 
 sioned officers shall be paid to their heirs or representa- 
 tives in' the same manner as similar claims of non-com- 
 missioned officers and privates are now or may be di- 
 rected by law to be paid," 
 
 Ntib 
 
CONSTRUCTION* OF ACTS. T 
 
 
 CONSTEUCTION OF ACTS. 
 
 The following opinion of the Attorney General con- 
 cerning the construction of the Act of Feb. 15, 1862, 
 was made at the date mentioned: 
 
 Department of Justice, 
 Richmond, Va., May 9, 1862. 
 To Hon. Geo. W. Randolph, 
 
 Sec. of War, C. S. A: 
 
 Sir — I have received the letter of Mr. Taylor, Second Auditor of 
 the Treasury, together with that of Col. Myers, Quartermaster Gen- 
 eral, asking for a construction of the Act of Congress, No. 402, ap- 
 proved 15th February, 1862, "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 \\ 
 my duty to the officers who seek a construction of the Act of the 35th 
 of February, 1862, and to the government, to express my opinion of 
 the law itself. 
 
 I have examined, with some care, the laws of Congress in exist- 
 ence before the 15th of February, 1862. on the subject of the effects 
 and arrearages of pay belonging to deceased soldiers; and I have ex- 
 amined with like care the Act of the 15th Feb., to which special at- 
 tention is called in the letter of the Second Auditor. 
 
 Tie laws of the United States in. force on the 1st of November, 
 1>60, not inconsistent with the constitution of the Confederate Sta'es, 
 were adopted by "ur Congress at its first session. (See Acts p 36.) 
 And the Rules and Regulations of War of the United States, with some 
 unimportant amendments, were adopted likewise by our Congress on 
 the 6ih of March, 1861 (See Acts p. 78.) By these laws and rules 
 and p gulations of war, thus adopted by us, the effects and pay and 
 allowances of deceased soldiers were required to be preserved by des- 
 ignated officers, and delivered or paid to the "personal representatives" 
 cf the deceased soldiers. This w as the law at the time iiiost of our 
 Boldiert entered into the service of the Confederate Mates. Thi3 
 law may be considered as a part of their contract«jwith the govern- 
 ment. 
 
 By the laws of the respective States, from which the soldiers came 
 and in which their domiciis were, the proper persons entitled to re- 
 ceive, administer and distribute estates of deceased persons were 
 designated The law pf Feb, 15, 1862, so far as it operates retro- 
 spectively — that is, so far as it provides for the payment to widows 
 or others not the personal representatives of the defeased soldiers who 
 had er. listed before its passage, is in my judgment unconstitutional. 
 So far as it operates or attempts to operate, on past contracts, it affects 
 rested rights. A* to all sum? due to soldiers deceased atlhe time of 
 
H AUDIT OF CLAIM 3. 
 
 its passage, it certainly does operate on vested rights. It undertakes 
 to make a disposition of the effects of a dead man's estate; -which es- 
 tate, as to its administration and distribution is governed by the laws 
 of the domicil of the soldier. To the several States composing the 
 Confederacy, and not to Congress, properly belongs 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., 1862, must govern in the payment of arrearages due to soldiers 
 who enlisted and died before its passage. The law of the 15th Feb., 
 1862, may be considered as valid, as to all soldiers who entered the 
 service since its passage. I will not undertake to say that the gov- 
 ernment cannot provide in its contract wiih the soldier that his pay for 
 services should be paid to his widow or children excluding his per- 
 sonal representative. But after the contract has been made by the 
 enlistment 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 representative 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 repre- 
 sentatives or to the agent or attorney of such Jegal representatives. 
 
 Wherever the law of Feb. 15th, 1862 governs, I see nothing which 
 would prevent such payment. That portion of it which requires 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 considered as a condition precedent to the payment. 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. 1/ the pay-roll is certified by the 
 captain or commanding officer of the company to which the deceased 
 was attached, the fact of its being deposited in the proper office of 
 the war department instead of being delivered to the person entitled 
 to such pay or allowances cannot defeat, and ought not to postpone 
 the payment. The payment should be made tipon and not without 
 audit. f»- 
 
 I have the honor to be very respectfully, your ob't serv't, 
 
 T. H. WATTS, 
 Attorney General, C. S. J}. 
 
 AUDIT OP CLAIMS. 
 By force of the above opinion, with subsequent laws 
 and orders which point to a supervision of these claims 
 by the Second Auditor, the custom has obtained that 
 
AUDIT OF CLAIMS. y 
 
 they must pass through the inspection ordeal of his of- 
 fice, and then be revised by the Comptroller of the 
 Treasury soihat the proper "audit" shall be made to en- 
 title payment. 
 
 The question of the right and duty of the Comptrol- 
 ler to revise these claims, under the Act of October 3d, 
 1862, being submitted to the Secretary of the Treasury, 
 he decides as follows : 
 
 Treasury Department, ) 
 
 Richmond, Oct. 22d, 1862. f 
 Lewis Cruger, Esq., Complrolhr: 
 
 Sir : — Your letter of the 18th inst, referring to me Ihe Aet relative 
 to the auditing of claims of deceased soldiers, approved October 3d, 
 1862, has been received. 
 
 While the language of the law seems to place the. auditing of the 
 claims with the Second Auditor, subject to such regulations as may 
 be approved by the Secretary of War, I do not consider that the 
 revising jurisdiction given to the Comptroller in all other claims is to 
 be dispensed with in -this class. The object appears to have been to 
 dispense with certain, official evidence which heretofore was required in 
 the adjudication of this class of claims, lam, therefore, of opinion that 
 these claims should be settled in like manner with all others, after 
 the regulations prescribed may have received the approval of the 
 Secretary of War. 
 
 Respectfully, 
 
 C. G. MEMMINGER, 
 Sec. of Trees. 
 
 "In accordance with the case of Major Wheaton, de- 
 cided at Washington, 'The settlement of an account by 
 the proper accounting officers is final and conclusive, so 
 far as concerns the Executive Departments of the gov- 
 ernment. If the individual, whose account has been 
 thus settled, conceives himself injured by such set- 
 tlement, his recourse must be to the Judiciary or to 
 Congress.' In the case of Gen. Taylor, the Hon. Roger 
 B. Taney, says : ' The decision of the Comptroller is 
 conclusive upon the Executive branch of the Govern- 
 ment.' "- — Comptroller's Decisions, No. 3. 
 
10 WHO CAN CLAIM. - 
 
 WHO CAN CLAIM. 
 
 "Regulations for the payment of claims for arrears 
 of Pay and Allowances due to Deceased Officers and 
 Soldiers of the Confederate Army, per Act No. 402, ap- 
 proved Feb. \hth, 1862, and Act No. 25, approved Oct. 
 '3d, 18(32," were announced Nov. 9th, 1862, by the Sec- 
 ond Auditor, in which he states that payment will be 
 made under the following rules approved by the Secre- 
 tary of War: 
 
 " 1st. If the child or children he minor, payment will be made the 
 guardian, upon the production of the proper certificate of guardian- 
 ship under the seal of the court. 
 
 " 2d. The claimant must produce his or her affidavit, and that of 
 one disinterested witness, stating the relationship. F >r instance, if 
 the claimant be a mother, the affidavit must slate thai 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, that there is no widowed 
 wife * 
 
 " The magistrate or other proper officer must testify to the credibility of 
 the icitness, and the clerk of the court must certify, under the seal of 
 the same, that he is such magistrate. 
 
 ''The aforegoing instructions must be strictly complied with. — 
 Powers of attorney or assignment, which will seldom be necessary, 
 may be executed before a magistrate, or in the presence of two 
 respectable witnesses. Claims prepared as herein directed, and trans- 
 mitted 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. T^he amounts found due will be remitted 
 by the auditor, to the parties entitled as they may direct." 
 
 With regard to claimants other than those named in 
 the Act or designated in the foregoing "'recitations " 
 Art. 45 of the "Comptroller's Decisions" fixes the rule 
 that "claims of deceased soldiers who had enlisted be- 
 fore the passage of the Act of 15th February, 1862, 
 (which directs payment to be made to the heirs,) may 
 
 *The use of the term "heirs, " is not sufficient. To say that deceased left " no 
 other legal heir," or " leaving the said claimant ;is his heir," or •" leavi g no oihir 
 claimant," wilh kindred expressions, make the form of application fatally defec- 
 tive. The terras above, leaving no wife, child or father, as the case may be, must 
 be used 
 
WHO CAN CLAIM. 11 
 
 be paid to the administrators, upon proper certificates, 
 under seal of the court. The opinion of the Attorney- 
 General of May 9th, 1862, regards this act as unconsti- 
 tutional, so far as it interferes with the established prin- 
 ciples of the law in relation to enlistments made previ- 
 ously to its passage. Those principles required all as- 
 sets to be paid to the personal and legal representatives 
 of the deceased." 
 
 And it is now decided in the practice of these settle- 
 ments that— 
 
 1st. Where the deceased soldier enlisted previous to 
 February 15, 1862, and died either before or after that 
 date, and widow, child, father or mother, claims as such, 
 as if under the Act of February 15, 1862, the claim is 
 allowed thus without reference to the unconstitution- 
 alitj of the Act as cited. 
 
 2d. Where deceased enlisted previous to 15th Feb., 
 1862, administrators can claim whether they are of either 
 of the degrees of relationship named in the Act or not: 
 so that brothers, sisters, &c, can claim in such cases 
 through letters of administration. 
 
 3d. In no case can a brother or sister claim as such, 
 but only as administrator, &c, when authorized to do 
 so. 
 
 4th. A child cau claim, or several children jointly; 
 but all the children must join in any case and appear in 
 the affidavit, and must state that "there is no other 
 child and no widowof deceased living." 
 
 5th. If deceased enlisted on or after Feb. 15. 1862, 
 administrator or executor cannot claim in any instance, 
 unless it is shown that there is ueither wife, child, 
 father or mother of the deceased living. 
 
 6th. Where a claimant as a relative under the law of 
 15th Feb., 1862 files claim and dies before settlement, 
 the right passes to the next living relation under the 
 lav, in succession j until they are exhausted, and finally 
 
12 WHO CAN CLAIM. 
 
 to the administrator, &c, of the deceased officer or sol- 
 dier and not of any of the relatives mentioned. 
 
 " Where a soldier dies leaving both father and mother, 
 but no widow or children, and where the father dies 
 before making; his claim for the arrears of pay , leaving 
 a widow and children, the widow claiming is entitled 
 to draw the pay under Act of 15th Feb., 1862, directing 
 payment to be made as follows: 1st, to the widow; 2d, to 
 the children; 3d, to the father; 4th, to the mother, &c. 
 The object and intent of this law is generally understood 
 to be that of facilitating the payment of these claims 
 to the indigent families and heirs of deceased soldiers, 
 and to obviate the necessity for obtaining letters of ad- 
 ministration. The provisions of this law, which ex- 
 pressly direct that these claims "shall be paid'''' to such 
 heirs, (in the order above stated,) constitute the terms 
 of the contract under which the soldier has enlisted sub- 
 sequent to the date of that Act, and by that contract his 
 claim is to be governed." — Comptroller' 's Decisions. 
 
 7th. Where the deceased officer or soldier leaves nei- 
 ther wife, child, father or mother, or where the last 
 entitled of these shall die before making claim, or 
 afterwards, before its audit and allowance, the adminis- 
 trator of such deceased officer or soldier is entitled to 
 claim as such, but must show that neither of the parties 
 named under the law of Feb. 15th, 1862 is living. 
 
 8th t Where widow or mother of deceased marries 
 again she does not forfeit her rights as claimant, but can 
 claim under her new name as that "she 'was the wife 
 and late widow," or " is the mother," &c. 
 
 9th. An attorney cannot claim as such, though 
 named in the Act as one to whom payment may be 
 made. All the formula of the claim must be perfected 
 by the original claimant, and then, upon a power of 
 attorney duly executed either before or after settlement 
 payment is made to the "attorney for the claimant." 
 
WHO CAN CLAIM. 13 
 
 A power of attorney should be acknowledged before 
 a justice of the peace whose official character must be 
 certified by the clerk of the court under seal, so as to 
 avoid difficulty in verifying signatures of the witnesses 
 required — otherwise, the signatures of the witnesses 
 must be verified to the satisfaction of the Auditor, 
 
 A power of attorney may be revoked by the claimant 
 under the same formalities with which it was made, at 
 any time before the issue of the certificate or warrant 
 for payment; but, as the certificate orders " any pay- 
 master or quartermaster of the Confederate States" to* 
 make payment to the attorney, naming him particu- 
 larly, the claimant is not permitted, after its issue, to 
 obtain a new certificate upon the mere revocation of the 
 power of attorney and notification to the Auditor or 
 Comptroller. The original certificate may, however, 
 be produced, and for reasonable cause shown, it can be 
 cancelled and a new one issued. A power of attorney 
 from one attorney to another is not permitted, unless the 
 original authority embraces the power of substitution. 
 A second power of attorney to a new party is consid- 
 ered to revoke the first although not so expressed. 
 
 These powers of attorney ought never to be given : 
 at least not until after the claimant obtains the certifi- 
 cate and ascertains the sum to be received. They were 
 intended to facilitate the settlements, but their operation 
 has been to induce delay, fraud and speculation ; and 
 they do not aid but often complicate the collection of 
 the claims. There are numerous instances where at- 
 torneys have been thus made of officers and soldiers in 
 the army whose locations are unknown, or who are 
 dead, retired, or captured; and, the post office of claim- 
 ant being generally unknown in such cases, the owners 
 are not only delayed in obtaining the certificates/, but 
 find great difficulty in collecting them in the absence of 
 the attorney to whom they are made payable. In like 
 
14 FORM OF APPLICATION, 
 
 manner attorneys in the country have disappeared or 
 died, and consequent confusion ensues. Frauds, too, 
 have been perpetrated in the collection of these claims 
 by parties representing themselves to be attorneys, and 
 opportunity is afforded also to certain miserable harpies 
 to purchase the claims at a discount for speculation. 
 
 10th. Where there is a notorious abandonment of his 
 family by the father for seven years, the mother may 
 claim upon affidavit and proof of the fact, in the usual 
 manner. 
 
 FOEM OF APPLICATION, 
 
 A certain form of application is necessary, and, in the 
 "Regulations" adopted by the Auditor's Department, 
 the following directions are given : 
 
 The attention of claimants is called to the following forms in 
 preparing their affidavits, an observance of which will save time, 
 trouble and expense : 
 
 STATE OF 
 
 County 
 
 , to-wit : ) 
 
 On this— day of , 186 — , personally appeared before 
 
 me, the subscriber, a Justice of the Peace, in and for the County 
 aforesaid, , who, afer being sworn according to law, de- 
 poses and says, that ; is the of . 
 
 deceased, who was born in , County of , in 
 
 the State of -- - — ~ — , and who was a ■ of Captain 
 
 _. — ,_. — ,. :„■ ., Company ( — ) of the — — ■ — - Regiment of - — — 
 
 Volunteers, commanded by Col. — , in the service of the 
 
 Confederate States in the present war with the United States ; that 
 
 the said *' entered the service at in ■ 
 
 County and State of - - — — '—+• — , on the day of- -; 
 
 18G — , and died on the 'day of , 186 — , at -*', 
 
 of ; leaving . 
 
 That makes this deposition lor the purpose of obtaining 
 
 from the Confederate States whatever may have been due the said 
 at the time of his death, for pay, bounty, or other al- 
 lowances for his services, as aforesaid. 
 
 Sworu to and subscribed before me, ) (Sigoed.l 
 
 - — _i r.p.l -***•* 
 
FORM OF APPLICATION. 15 
 
 And also appeared befo/e me, a Justice of the Peace as aforesaid, 
 who is well known to me, and whom I certify to be a 
 
 person of veracity and credibility, who, having been duly sworn, says, 
 
 that is well acquainted with , the claimant, arid 
 
 a.'so well knew, for years, , the deceased soldier 
 
 herein mentioned, and that tne statement made under oath by said 
 the claimant, as to relaiionship to the said de- 
 ceased soldier, is true and correct in every particular, to the best of 
 
 knowledge and belief, and that , the said ■ , 
 
 i3 wholly disinterested. » 
 
 Sworn to and subscribed before me, ) [Signed 
 J P. 
 
 STATE OF 
 
 County, to-wit : ) 
 
 I hereby certify that- — -, before whom the foregoing affi- 
 davits of ■ — and appear to have been made, arid 
 
 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 Stale aforesaid, duly commissioned and sworn, and to all 
 whose official acts as such, full (aiih and credit ouj.h to be £,ivtn, as 
 well iu Courts of Justice as thereout. 
 
 In testimony whereof I have hereunto set 
 
 my hand and affixed the seal of 
 
 County t ourt, this day of , 
 
 [Seal.] Anno Domini, eighteen hundred and sixty- 
 
 , Clerk 
 
 of County Court. 
 
 If within the-ir knowledge, claimants should ftate where the officer or 
 soldier was born, and .vhen and from what cause he died, distinguish- 
 ing those who were killed in battle, from those who died of disease. 
 
 Wnen 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 nece-sary. 
 
 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 to the regiment and commander to which the 
 conscript belonged. They will name the captains and companies 
 when they can do so, as this information will greatly facilitate the 
 settlements. 
 
 Claimants should always endorse on their papers their address, 
 naming Post Office, County and State. 
 
 The. foregoing forms, etc., have also been approved by the Secretary 
 of War. 
 
 W. H, 8. TAYLOR, Se.coU Auditor, C. 8, 
 
1.0 CERTIFICATE FOR PAYMENT. 
 
 The application should be written legibly, so that it 
 can be easily read and understood. Printed forms are 
 best when they can be procured. The name of the 
 deceased and the company and regiment to which he 
 belonged, should be stated most carefully, and the name 
 and post-office of the claimant given distinctly in every 
 case. The papers should be folded neatly, and endorsed 
 on the back, in plain writing, near the top, in the fol- 
 lowing manner : 
 
 ANDREW S. WILLJAMS, 
 
 Private, Co. (B.) 
 68th P>.eg. Alabama Infantry. 
 
 MARY G. WILLIAMS, 
 
 Widow, 
 Cah aba, Dallas Co., 
 
 Alabama. 
 
 If there is an attorney or friend to whose care the 
 certificate should be sent, his name, and post-office 
 should be endorsed in like manner. Then direct to 
 "Col. W. H. S. Taylor, Second Auditor, Richmond, 
 Virginia." 
 
 Probate Judges, Clerks of Courts and Justices of the 
 Peace, can facilitate the settlements and benefit claim- 
 ants by examining the claims before affixing their sig- 
 natures, causing them to be corrected if necessary, 
 and affording such advice as will perfect the cases in 
 form and evidence. 
 
 CERTIFICATE EOS- PAYMENT. 
 
 After the claims are audited, a "Certificate?" for 
 the amount found due is issued to the claimant, direct- 
 ing payment to be made by "any Paymaster or Quar- 
 termasler of the Confederate States," and it is the duty 
 of Quartermasters to pay such certificates, on presen- 
 tation, in preference to any other demands. 
 
EVIDENCE REQUIRED. 17 
 
 EVIDENCE REQUIRED, 
 
 The application described simply serves to identify 
 the claimant, and to establish the connection with the 
 deceased soldier, and the legality of the claim. Evi- 
 dence then must be adduced, from sources unconnected 
 with these affidavits, to show that such a soldier did ex- 
 ist and die in the service; when he enlisted; when he 
 died; and whether the government is indebted to him 
 or his representatives, and if so, for what, and to what 
 amount. The asseverations of the claimant are not re- 
 garded as conclusive on these points, and only serve to 
 indicate where such evidence may be obtained. 
 
 The natural and proper source for this information would 
 be the Rolls and Records on file in the War Department; 
 but these are either wanting or so imperfect as to be al- 
 most totally unavailable for this purpose. Even the 
 man's name is sometimes omitted from the rolls; very 
 often the date of enlistment is not given; more fre- 
 quently the fact and date of death cannot be ascertained 
 therefrom; the last payment is rarely to be found with 
 certainty; the clothing account is never stated on them 
 with the accuracy required, and the other allowances 
 are frequently inaccurately indicated or never men- 
 tioned. . Especially where men have died in hospitals, 
 the- necessary chain of evidence is too often effectually 
 disrupted. These imperfections sometimes accrue from 
 the exigencies of the service in loss of rolls, &c, but 
 more often through want of information originally of 
 military forms in our immense volunteer organization, 
 by which the repeated orders of the Adjutant and In- 
 spector General have not been fully appreciated and 
 complied"with. And> though not intended to be so, 
 the result is serious to the many who must suffer from 
 the omissions and irregularities alluded to. 
 
 The evidence respecting commissioned officers is 
 il together more confused, too, than that for the private 
 
18 FINAL STATEMENTS. 
 
 soldier. His name, rank, date of promotion and. of 
 death, either one or al! are very frequently not returned; 
 and to find his "last payment" in the multitude of 
 u returns" in the Quartermaster's Department, is quite 
 impracticable, through the fact that officers are paid whilst 
 living, upon their certificates of honor, by different pay- 
 masters, who are frequently unconnected with the com- 
 mand to which such officers belong. 
 
 Scarcely one case in a thousand, therefore, can 
 be settled by reference only to the rolls on file. 
 Hence the next best evidence, and that which is chiefly 
 relied upon, is a Jinnl statement, commonly called a 
 descriptive list, from the commanding officer of the 
 company in which deceased was serving at the time of 
 his death. The law is liberal in prescribing that the 
 accounts of deceased officers and soldiers may be 
 audited and paid upon "other official evidence of the 
 amount due "satisfactory to the Second Auditor," with- 
 out the necessity of a pay-roll from the commanding 
 officer; but it requires " official evidence," and the final 
 statement is recognized as the most available form, to 
 be satisfactory, by which the requisite e-videuce can be 
 perpetuated. 
 
 FINAL STATEMENTS. 
 
 General Orders, No. 80, A. & I. G., October 30th, 
 lbu2, makes it the duty of commanding officers, sur- 
 geons, &c, to furnish certificates in the character of 
 final statements : 
 
 I. Upon the dealh of a commissioned officer in the service of the 
 Confederate States, his immediate commanding officer will forthwith 
 make uut a certificate of the fact, staling his rank, and the command 
 to which he belonged ; when, where, and from what cause he died ; 
 and if p ssitde, .vl.sn and by wfttna he was .n-i paid. 
 
 Upon ih<- d-:bih of a on- ->mmis>tone<' officer or private in said 
 serviie. the o. cer commanding fife emnjiot-xj at the tirne (J his death, will 
 in j.ke matifitr ldrrlliwjth n;ake oui * 'it.-trij.iivi- i 1st, n. w) ich be will 
 *st »orth when, where, and l<v whom he was enlisted ; when, where. 
 
FLS'AL STATEMENTS. 13 
 
 and from what cause he died ; when, and by whom he was last paid ; 
 ■whether there is any bounty or commutation for clothing due him ; 
 and whether there are any stoppages against him; for what cause, 
 and of what amount. 
 
 These certificates and descriptive lists will be transmitted directly to 
 the Second Auditor of the Treasury of the Confederate States. 
 
 II. Surgeons and Assistant Surgeons in charge, of mil tori) hospitals, 
 or of sick and wounded officers and soldiers in private ho^ptals and homes, 
 upon the death of either an officer or a soldier, will forthwith make 
 out and forward directly to the Second Auditor of the Treasury of 
 the Confederate Slates, a certificate, stating, in the case of a commis- 
 sioned officer, his rank, and the command to" which he belonged : in 
 the cases of non-commissioned officers and privates, the company and 
 regiment to which they belonged ; and in ail cases, when, whne, and 
 from what cause they died. Should the deceased leave any effects <>r 
 money, a statement, setting forth a list of the effects ; the amount of 
 the money, and in whoso hands the same will remain until legally 
 called for, will accompany said certificate. 
 
 And Par. II. General Orders No 1, January 4, 1S64, 
 requires that " surgeons or assistant surgeons in charge 
 of hospitals will, upon ihe death of a soldier in hospital, 
 furnish the Second Auditor of the Treasury a statement 
 from their rolls, showing the last payment preceding his 
 death, made to such soldier." 
 
 The form of a final statement is not material, hut it 
 should contain the following essential points' as applica- 
 ble to the particular soldier for whom it is designed: 
 
 1. The name of the deceased — in full, where it can 
 be given. 
 
 2. His rank, company. No. of regiment and branch 
 of the service to which he belonged. 
 
 3. Date, place, and period of enlistment or re-enlist- 
 ment, or conscription, and by whom enlisted. 
 
 4. Date of death and where and from what cause. 
 
 5. To what time and by whom last paid. 
 
 6. Whether deceased received the bounty of fifty- 
 dollars. 
 
 7. Whether deceased is entitled to commutation for 
 transportation in lieu of furlough — and if so, from where, 
 to where and how" manv miles, 
 
20 PINAI. STATEMENTS. 
 
 8. Date from which commutation for clothing is due, 
 with amount of commutation and the value of clothing 
 in kind received since that date: or the total amount of 
 commutation for clothing and the value of clothing in 
 kind received by deceased from the date of his enlist- 
 ment. 
 
 9. For what time and why deceased may be entitled 
 to commutation for rations, fuel, forage, quarters, &c. 
 
 10. Period from and to which he is entitled to pay for 
 use and risk of horjse. 
 
 11. Amount and character of money, and a list of 
 other effects left by deceased and to whom they were 
 turned over, or account of sales thereof by council of 
 administration, including a list with the value of mili- 
 tary clothing turned over to quartermaster. 
 
 12. Whether any stoppages should be made and on 
 what account. 
 
 The final statement must be certified to be correct by 
 the officer commanding the company, dated properly, 
 and signed by himself and not by a clerk or other 
 party. Art. 51, Comptroller's Decisions, requires that 
 " when the signature of the officer in command, sub- 
 scribed to any certificate, or other voucher, is not known 
 at the (Quartermaster General's Department, nor at the 
 War Department, it should be verified by the affidavit 
 of some disinterested person whose signature is known, 
 or by the certificate of some Confederate States officer, 
 whose signature is also known at some one of the de- 
 partments." It is sufficient if the signature can be veri- 
 fied at the office of the Second Auditor. 
 
 Also by Par. I., General Orders No. 26, 1862,-" It is 
 made the duty of commanding officers of companies to 
 sign with their own proper signatures all muster rolls of 
 their companies, all final statements, certificates of disa- 
 bility, and descriptive lists. That power is not to be 
 delegated to nor exercised by any other person. Sol- 
 
Z^INAL STATEMENTS. 21 
 
 tiiers' discharges will be signed by commanding officers 
 of regiments or commands to which their companies 
 belong. Great confusion daily arises from the constant 
 pursual of a different course. Sick, disabled and dis- 
 charged soldiers are very often unable to obtain their 
 pay, the discrepancy of signatures rendering it impossi- 
 ble for this department to verify the same." In like 
 manner claims of deceased soldiers are often "sus- 
 pended" because the signature of the company com- 
 mander cannot be "verified;" and it is, therefore, an 
 excellent precaution for the commander of the regiment 
 or of the brigade to verify the signature. Where. the 
 company has no commissioned officer commanding, the 
 commander of the battalion, regiment or post should 
 render the final statement, or endorse it as correct after 
 it has been made by the non-commissioned officer in 
 command — though such non-commissioned- officer is 
 authorized to render the final statement as the officer 
 commanding the company. 
 
 Certificates of entitlement to "extra duty" or detail 
 pay, must be made by the officer or head of depart- 
 ment having charge of the work, in substance according 
 to form No. 3, Q.. M. Department, Army Regulations. 
 
 Certificates in the character of final statements for 
 deceased chaplains, will be made as required for officers 
 by General Orders No. 80, 1862, by the immediate com- 
 manding officer in whose command the chaplain was on 
 Iduty. 
 
 Each point, date and fact should be stated clearly and 
 distinctly without the use of any doubtful expression, 
 Imperfect final statements, where dates are either omitted 
 ■or expressed doubtfully, or where any essential point is 
 left out, as the enlistment, clothing account, last pay- 
 ment, death, &c, are generally worthless. The claims 
 cannot be settled from them, but are " suspended for 
 want of evidence." Where company books or rolls 
 
22 FINAL STATEMENTS. 
 
 have been lost, or proper returns not mpde as from hos- 
 pitals, &c, commanding officers are permitted to as- 
 sume positiveness in rendering the final statement from 
 reliable information satisfactory to themselves in a con- 
 scientious discharge of duty both to the government 
 and the family of the deceased soldier: e. g. — where 
 date of death can be reasonably approximated, though 
 not certainly remembered or known, a day should be 
 assumed and stated. All the laws and orders rela- 
 tive to the claims of deceased soldiers exhibit a lib- 
 eral intention to facilitate their settlement, and that they 
 shall not be delayed or rejected for trivial causes; and it 
 is equally as obligatory upon the commanding officer to 
 see that the family of the deceased is protected in its 
 rights as that the government shall not be defrauded. 
 
 Calculations by the commanding officer of the amount 
 due the deceased should not be made either for the sep- 
 arate items or for the whole. These are useless, and 
 not allowed by the Auditor to be correct. Simply state 
 the facts and dates in the order and under the heads 
 named; the law shows what is due, and it is the busi- 
 ness of the auditing clerk to make the calculations. 
 
 Final statements should be made separately for each 
 soldier. One copy should be forwarded to the Second 
 Auditor and one to the family or nearest relative of the 
 deceased. 
 
 From the fact that allegations in the application by 
 the claimant respecting the service, death, &c, and 
 amount due the deceased soldier are not regarded as 
 conclusive, and that evidence from other and "official" 
 sources should be adduced on these points, and that the 
 rolls and records at the War Department are so very im- 
 perfect, and that the final statement described is so gem 
 erally relied upon to furnish the necessary evidence, the 
 result obtains that it is quite useless to file a claim with- 
 
FORM OF FINAL STATEMENT— DUTY OF OFFICERS. 23 
 
 out enclosing the final statement within it, or without 
 the assurance, at least, that it has been forwarded to the 
 Auditor's Department 
 
 FORM OF FINAL STATEMENT. 
 
 The following blank form of final statement, applica- 
 ble to the majority of cases in any branch of the service., 
 has been recently adopted by the Second Auditor:— 
 
 FINAL STATEMENT of- deceased, late— of 
 
 company ( — ) regiment — , born in — - — county, State of 
 
 — — . — _ — t was enlisted (or conscribed) by- — - — ■ , at- — -, 
 
 in the State of ___. - 3 on the day —. , 186 , to serve 
 
 for — , and was (re-enlisted or conscribed) on the day 
 
 of - — 186 , and (died or was killed) at— — — , on 
 
 the day of 186 . He was last paid by — — B 
 
 Quartermaster, to include the day of 186 , and is en- 
 titled to pay therefrom, to the day of — — — 186 , at which 
 
 time he (died, was killed or discharged.) He has received 
 
 the bounty of $50. He is entitled to commutation for transportation 
 
 in lieu of furlough from — to -, and back, which is 
 
 — — miles. He is entitled to commutation for clothing from the 
 
 day of- , 186 , (the time to which he was last 
 
 paid) to the ». He is entitled to commutation for ra- 
 tions for days at per day. There is due 
 
 him for use and risk of horse from — ■ — 186 to — — 
 
 186 , at 40 cents per day. He is indebted to the Confederate States 
 
 for stoppages on account of — — , to the amount of. — 
 
 T7T7 dollars. He left $~ — — — and other effects, which were 
 turned over to —————_—, 
 
 Given at — — ■ — , this ■ day of — — — — , 186 . 
 
 I hereby certify that the above final statement is correct in ever}' 
 
 particular, .;■: _.- ■ — — ■ £- , 
 
 Commanding Company, 
 
 DUTY OP OFFICERS, 
 
 Officers in the army, and especially commanding offi- 
 2ers,either of companies or of larger organizations, can- 
 not be too sensibly impressed with the duty devolving 
 upon them to protect the interests and contribute to the 
 necessities of the families of deceased soldiers by a 
 itnct compliance with the orders that have reference to 
 
24 WHAT IS DUE TO THE DECEASED SOLDIER, 
 
 this subject. The Adjutant and Inspector General has, 
 with great solicitude and promptness, issued and en- 
 deavoured to enforce these orders ; but, unless officers 
 in charge will comply with them through a serious re- 
 gard for the performance of every duty, and with a be- 
 nevolent desire to relieve the wants of those who have 
 given sons and husbands to their country, these must 
 continue to suffer as they now do through unreasona- 
 ble delays, and, finally, be compelled to lose the pittance 
 due to them from the government. Small as this may 
 be in the estimation of the inconsiderate, it is, never- 
 theless, in innumerable instances, of material benefit to 
 the bereaved poor who constitute the majority of claim- 
 ants for the dues of deceased officers and soldiers. 
 There are thousands of these claims here unset- 
 tled that never can be settled until officers in the 
 army shall furnish the final statements required, and 
 furnish them correctly prepared. Every consideration 
 of duty and benevolence demands of officers to do this 
 whilst the facts are fresh in memory and the requisite 
 evidence can be preserved. 
 
 WHAT IS DUE TO THE DECEASED OFFICER OR 
 SOLDIER. • 
 
 The evidence necessary, and that it shall be of "offi- 
 cial" character, to substantiate a claim, and the points 
 enumerated as required in the final statement, with the 
 reason for the rules adopted in auditing them, can be 
 better understood by considering the various items of 
 allowance generally due to the deceased soldier. Un- 
 der the heads following I have collated these with the 
 laws, orders and rules of practice in auditing, relating 
 thereto as carefully as possible. 
 
PAY. 
 
 25 
 
 Pay and Allowances of the Army, 
 
 GRADE. 
 
 General, Lieutenant General, Major General, or 
 Brigadier General , « 
 
 Aid to Brigadier General in addition to pay of 
 Lieutenant, 
 
 Colonel of Engineers, Artillery, Cavalry, and of the 
 General staff', except the Medical Department,. 
 
 Lieutenant Colonel of Cavalry,. 
 
 Major of Cavalry,. 
 
 Captain of Cavalry,. 
 
 First Lieutenant of Cavalry,. 
 
 Second Lieutenant of Cavalry,. 
 
 Adjutant, in addition to pay of Lieutenant, 
 
 ARTILLERY. 
 
 Colonel, 
 
 Lieutenant Colonel , 
 
 Major , 
 
 Captain, 
 
 First Lieutenant '. 
 
 Second Lieutenant, 
 
 Adjutant, in addition to pay of Lieutenant,. 
 
 INFANTRY. 
 
 Colonel, -'», 
 
 Lieutenant Colonel 
 
 Major,. 
 
 Captain, 
 
 First Lieutenant, » 
 
 Second Lieutenant, 
 
 Adjutant, ia 'addition to pay as Lieutenant,. 
 
 MEDICAL STAFF. 
 Surgeon General, $3,000 per annum. 
 
 Surgeon of ten years' service, 
 
 Surgeon of less than ten years' service, 
 
 Assistant Surgeon of ten years' service, 
 
 Assistant Surgeon of five years' service,. . r... . . . 
 
 Assistant Surgeon of less than five years' service, 
 
 ENLISTED MEN. 
 Sergeant or Master Workmen of Engineers, Mas- 
 ter Armorer, Master Carriage Maker, and Mas- 
 ter Blacksmith, each , 
 
 Corporal or Overseer of Engineers, Armorer, Car- 
 riage Maker and Blacksmith of Ordnance, each, 
 
 2 
 
 Pay. 
 
 #301 00 
 
 35 00 
 
 210 00 
 185 00 
 162 00 
 140 CO 
 100 00 
 90 00 
 10 00 
 
 210 00 
 
 185 00 
 
 150 00 
 
 130 00 
 
 90 00 
 
 80 00 
 
 10 00 
 
 195 06 
 
 170 00 
 
 150 00 
 
 130 00 
 
 90 00 
 
 80 00 
 
 10 00 
 
 200 00 
 162 00 
 150 00 
 130 00 
 110 00 
 
 34 00 
 30 OO! 
 
 Forage. 
 
 * J M 
 
26 
 
 PAY. 
 
 Pay and Allowances of the Army — Continued. 
 
 GRADE 
 
 Private — Firit Class, or Artificer of Engineers and 
 Ordnance, 
 
 Private— Sscond Class, or Laborer and Musician 
 of Engineers, and Laborer of Ordnance,.. . 
 
 Sergeant Major of Caralry add Infantry,. ....... 
 
 Quartermaster Sergeant of Cavalry and Infantry, 
 
 PrincipaJ Musicians,. 
 
 Chief Bugler of a Battalion or Regiment,.... 
 
 First Sergeant of Cavalry and Infantry 
 
 Serg«ant of Cavalry and Infantry, 
 
 Corporal of Cavalry, Artillery, Infantry, Artifi- 
 cers, Farriers and Blacksmiths, 
 
 Musician of Cavalry, „. 
 
 Musician of Artillery and Infantry,.. 
 
 Private — Cavalry,.. . . . .. 
 
 Private — Artillery and Infantry,. 
 
 Ordnance Sergeant,., :....... 
 
 * Hospital Steward appointed by the Secretaiy of 
 War, and Hospital Steward at posts of more 
 than four companies,. 
 
 * Hospital Steward,. ..... '. . 
 
 * Hospital Matron,. 
 
 Chaplain, 
 
 g£ fc-.s 
 
 17 00 
 
 13 CO 
 21 00 
 21 00 
 21 00 
 21 00 
 20 00 
 17 00 
 
 Forage. 
 
 oi 
 
 i2 ® 
 
 ■a Q, 
 
 o o 
 . c 
 
 n 
 
 w 
 
 13 00 
 
 12 00 
 
 ia 
 
 00 
 
 11 00 
 
 21 
 
 00 
 
 21 
 
 00 
 
 20 
 
 01) 
 
 6 
 
 00 
 
 80 00 
 
 Note. — Brigadier General commanding in chief a separate Army, 
 actually in the field, $100 per month additional. 
 
 Lieutenants serving with the company of Sappers and Miners, and 
 officers of Artillery serving in Light Artillery or on Ordnance duty, 
 receive Cavalry pay, 
 
 In addition to pay of above stated, (excepting Surgeon General, ) 
 $9 per month is allowed for every five yeais' service in the Army of 
 the United States and Confederate* States. 
 
 Subalterns of the line detailed by the War Department as Assistant 
 Quartermasters, or as Assistant Commissaries of Subsistence, receive 
 in addition to pay in the line, $20 per month, while engaged in the 
 duties of those departments-, but although the officer may be serving 
 in both, he can draw this allowance for one department only. 
 
 A Commissary Sergeant is allowed to each regiment and battalion, 
 who is to be paid $20 per month. — Par. 1144 Army Reg. 
 
 Non-commissioned officers, musicians and privates, serving in light 
 batteries, receive the same pay as those of cavalry. 
 
 Non-commissioned officers, privates, musicians, and artificers of 
 cavalry are allowed 40 cts. per day for use and risk of horse, which 
 allowance ia made from the date of enrollment to the date of 
 
 * See General Order? No. 93 and. .95, 1862. 
 
pay. ■ 27 
 
 discharge, and also for every twenty mile* travel from the place of 
 discharge to the place of enrollment. — Acts JVbs. 48 and 153, 
 <Mureh and Mty, 1851 . 
 
 An infantry man detailed as a mounted courier, is allowed 40 cts. 
 per day for use and risk of his horse. — Gezitral Orders JVb. 77, A. Sf I. 
 G., 1863. 
 
 Officers are entitled to pay from the date of their appointment ami 
 from the date of promotion. — Circular from Q. M. General Feb. 19, 
 1862; and Army Regulations Pur. 1064. 
 
 The general rule established by various decisions of the Comptrol- 
 lers at Washington, and sustained by continued practice, was that offi- 
 cers pay commences from the date of their acceptance^ as being the evi- 
 dence of their liability to duty. But it was also properly decided that 
 where it is otherwise shown at what time the officer's service commenced , 
 his pay will commence from that date, because his performance of duty 
 is an actual acceptance of the appointment. It was also decided, in 
 other cases, that where an officer is promoted and the commission 
 specifies that it is to take effect from an antecedent date, he is entitled 
 So the pay of the superiour grade from such antecedent date, without 
 regard to the exact nature of the duty performed by him in the interme- 
 diate time. (Lieut. Jenkins' case, September, 1836.) — Comptroller's 
 Decisions No. 28. 
 
 Conscripts will be paid from the date of their departure from home 
 for the camp of instruction. Troops raised by the States under requi- 
 sitions made on them by the Confederate States government will be 
 paid from the date of their assembling at the rendezvous for service, 
 being already enlisted, or from the date of the enlistment, if that 
 takes place at the rendezvous. — Par. IF, General Orders A. &f I. G. t 
 1862, No. 50. 
 
 There is no law authorizing a lieutenant, while in command of a 
 company, to claim the pay of a captain. To entitle an officer to the 
 pay of a higher grade, he must be actually appointed to that grade, 
 and not merely assigned to its command. Pay follows the commis- 
 sion, and not the duty performed. — Comptroller's Decisions JVo. 57. 
 
 An Act to increase the Compensation of the JVbn- Commissioned Officers and 
 Privates in the Army of the Confederate States. 
 The Congress of the Confederate States of America do enact, That 
 from and after the passage of this Act, the pay of the non-commis- 
 sioned officers, privates and musicians of the army of the Confederate 
 States be and the same is hereby increased seven dollars per montk 
 for the period of one year from the passage of this Act. [Ap- 
 proved June 9th, 1864.] N 
 
 An Act to graduate the pay of General Officers, 
 The Congress of the Confederate States of America do enact, That 
 the pay of a General shall be five hundred dollars per month; that of 
 
28 EXTRA, PAY AND PAY ON DETAILED SERVICE. 
 
 a Lieutenant General four hundred and fifty dollars per month ; and 
 'that of a Major General three hundred and fifty dollars per month; 
 that a General commanding an army in the field shall receive, in ad- 
 dition to the said sum of five hundred dollars per month, one hundred 
 dollars, and a Lieutenant General, a Major General and a Brigadier 
 General shall, whilst serving in the field, each receive fifty dollars 
 per month, in addition to the sum herein allowed, whilst so serving; 
 and all laws allowing additional compensation for commanding a 
 separate army in the field, be and they are hereby repealed., except as 
 herein provided; and that this Act shall be in force for one year and 
 uo longer.. [Approved June 10th, 1864.] 
 An Act to pay Officers, Non-Comi&issioncd Officers ami Privatts not legally 
 
 mustered into the service of. the Confederate Slates, for services actually 
 
 performed. 
 
 The Congress of the Confederate States of America do enact, That 
 all officers, non-commiasioued officers and privates, of any legally 
 constituted military organization which may have been actually re- 
 ceived into the service of the Confederate States by any General 
 officer thereof, but were never legally mustered into service in conse- 
 quence of the loss of the muster rolls of such military organization, 
 shall be entitled to receive pay from the time they were so received: 
 Provided, the fact of their having been so received into the servi«e 
 and the time they served is duly proved to the satisfaction of the Sec- 
 retary of War, under rules to be prescribed by him. [Approved 
 May 1st, 1863.] 
 
 Payments upon company rolls will be made, when practicable, at 
 the end of every two months — as January and February, March and 
 April, etc. In no instance must a company be paid to a date includ- 
 ing a fractional part of a month, unless discharged. — General OrderSj 
 A. Sf I. G. t Jfo. 19, 1862. 
 
 EXTRA PAY AND PAY ON DETAILED SERVICE. 
 
 No officer can be allowed extra pay for more than one service at 
 the same time. — Comptroller's Decisions, JVo. 58. 
 
 An Act to provide Compensation for Officers who may heretofore have per- 
 formed Staff Duty under Orders of their Superior Officers. 
 
 The Congress of the Confederate States of America do ftnart, That 
 when any officer or private of any legally constituted military organi- 
 zation may have heretofore, by order of his proper superior officer, per- 
 formed any staiF duty appropriate to such command, he shall be enti- 
 tled to receive pay for the tim8 he was so engaged in the discharge of 
 such duties : 'provided, that there was not then present fit for duty, 
 any officer duly appointed for the discharge of the same. [Approved 
 February 11th, 1864.] 
 
 The term " compensation," has generally been regarded as equivalent 
 
EXTRA PAY AND FAY ON DETAILED SERVICE. 29 
 
 to the word "pay" or "salary," and -as not including " lotions" and 
 other M allowances." — Comp. Decisions, Jvb. 68. 
 
 The United States acts of March 3d, 1839, and 3d March, 1842, for- 
 bid any person whose salary, pay or emolument, is fixed by law, to 
 receive any extra allowance or compensation, in any form whatever, 
 for the performance of any public service, unless the same be author- 
 ized bylaw. — /&., JVb. 69. 
 
 " Extra duty men" are allowed 25 cents per day when employed as; 
 laborers or teamsters, and 40 cents per day as mechanics, for the per- 
 formance of "constant labor of not less than ten days."— Army Reg, 
 Par. 882. 
 
 The obvious construction of paragraph 882, of the Regulations is, 
 that the lower rate of extra pay viz : twenty-five cents per day is in- 
 tended for the lower grade of employees, "laborers and teamsters," and 
 the higher raio of forty cents per day is intended for the higher grades 
 of " mechanics" and other skilled persons, under which designation 
 Druggists and Clerks, must come. — Comp. Decisions, JVb. 25. 
 
 Enlisted men detailed from the line for extra service under the di- 
 rection of an officer of the ordnance bureau, are allowed forty cents 
 per day. — Army Reg., P. 1275. 
 
 Agreeably to Act of Congress, approved Oct. 9th, 1862, every man 
 detailed as a shoemaker, will bo entitled to receive, in addition to his 
 extra duty pay, thirty-five cents for each pair of shoes made by himi,. 
 —General Orders A. &c I- G-, JVb. 90, Par. IV. 
 
 Adjutant and Inspector General's Office, 
 Richmond, June 4, 1863. 
 GENERAL ORDERS, ) 
 No. 75, $ 
 
 I. The following Act of Congress concerning compensation to de- 
 tailed men, and the instructions of the War Department in regard 
 thereto, are published for the information and direction of all con- 
 cerned : 
 
 "1; The Congress of the Confederate States if America do enact, That 
 non-commissioned officers, musicians or privates, when employed on 
 detached or detailed service by the departmental or other commander 
 of a district, or under the direction of any of the military bureaux, 
 instead of the compensation now allowed, may be allowed the sum of 
 not more than three dollars per day, in lien of rations and all other 
 allowances, upon the recommendation of the officer immediately in 
 charge of such men, with the approval of the commander or other 
 chief of bureau, as the case may be, and the sanction of the Secre- 
 tary of War. 
 
 " 2. This act shall remain in Force for one year from the first day of 
 January, eighteen hundred and sixty-three." [Approved May lst^ 
 1863.] 
 
 II. I. Detailed men in the service of the several military bureaux, 
 other than the clerks described in Act No. 52 (clerks employed in pub- 
 
30 EXTRA PAY AND PAY ON DETAILED SERVICE. 
 
 lie offices in the city of Richmond, by reason of physical disability,) 
 will be allowed such sura per day in lieu of rations anil all other al- 
 lowances, not exceeding three dollars, as may be recommended by 
 the officer in charge of such detailed men, and approved by the chief 
 of bureau. 
 
 2. The maximum allowance of three dollars will be paid only to 
 the class of detailed men serving at posts or stations without troops, 
 or in counties and towns, or government work-shops. 
 
 3. The rate of allowance to men serving in the field as clerks or 
 detailed men, at head quarters, or on duty in the quartermaster's, ord- 
 nance, engineer, commissary or medical, mining and nitre depart- 
 ments, will be established at such sums per diem as may be recom- 
 mended by the officer in charge of such men, and approved by the 
 commanding General. These rates will not exceed $1 25 per diem, 
 except in special cases of service in the departments above mentioned, 
 when a greater rate may be authorized by the chiefs of bureaux, upon 
 the approval of the commanding General, 
 
 4. The extra compensation allowed by the foregoing act will be 
 paid to detailed men by the departments in which they are respec- 
 tively employed, except medical departments, upon such rolls as may 
 
 . be prescribed ; except that payments by the quartermaster's depart- 
 ment will be made upon rolls according to Form No. 3, Regulations 
 of the Quartermaster's Department. Such payments will be in lull 
 of all payments and allowances heretofore paid and allowed to sol- 
 diers, except their monthly pay* Payments in the medical depart- 
 ment will be made as now, by quartermasters. 
 
 5. Shoemakers detailed under the provisions of the Act of Oct. 9th, 
 2862, who may receive the per diem allowance, in lieu of rations and 
 other allowances authorized by the act of May 1st, 1863, will also be 
 entitled to the compensation of thirty-five cents per pair for shoes 
 manufactured by them, authorized by the said Act of Oct. 9, 18G2. 
 
 6. All payments to detailed men under the Act of May 1st, 1863, 
 will be made from the first day of January, 1863, and will not be con- 
 tinued beyond the 3lst of December, 1863; but no payment shall be 
 made to those who have been detailed heretofore, "without pay and 
 allowance as soldiers." From and after 3Jst May payments, to such 
 men will be made under this act. 
 
 7. The approval of the chiefs of bureaux and the sanction of the 
 Secretary of War, required by the above recited Act of Congress, will 
 not be necessary in each particular case of detail; bat each bureau 
 may, with the approval of the Secretary of War, prescribe genera! 
 regulations for the payment of the different classes of detailed men 
 in their respective employments. 
 
 fiy order, S. COOPER, 
 
 Jldfalar\l and Inspector General. 
 
EXTRA PAY AND PAY OTV DETAILED SERVICE. 31 
 
 The act of May 1st, 18G3, allowing compensation not to exceed $3 
 per day in lieu of rations and allowances, seems intended to apply to 
 men employed by the commander of a department or district, or in some 
 military bureau, on "the recommendation of the officer in charge of 
 such men, and the approval of the commander, or chief of bureau, 
 with the sanction of the Secretary of War." This employment of 
 detailed men contemplated by the act, U generally considered to be 
 that of clerks and ski led mechanics. — Comp. Decisions. 
 
 The pay and allowances of men detailed for work, (except govern- 
 ernment work) will cease during such detail, and in lieu thereof full 
 wages will be paid them by the persons or parties to whom they are 
 ordered to report. — General Orders A. 8r I. G., No. 149, 1863. 
 
 Jin Jlcl to provide for the Compensition of Non- Commissioned OJiccrs, 
 Soldiers, Sailors and Marines on detailed service. 
 
 Sec 1. The Congress of the Confederate States of America do enact, 
 That all persons detailed from the army, or after enrollment for military 
 service, or from the navy or marine corps, for special duty or extra 
 duty, shall be allowed to receive their regular pay, rations and allow- 
 ances, as if they were performing service in the field. 
 
 Sec. 2. That all such detached or detailed men shall be allowed, in 
 addition, not exceeding two dollars per day, and compensation for all 
 extra work, or for any uncommon skill or industry displayed in the 
 performance of duties to which they may be assigned, in proportion 
 to the value of such extra labor or uncommon skill or industry, 
 whether it be in performing an unusual amount of work within the 
 usual hours of labor, or work performed beyond the usual hours, or 
 extraordinary skill and superiour workmanship displayed in the exe- 
 cution of such duties; the value of said extra labor, or .uncommon 
 skill or industry, to be determined by the officer or superintendent un- 
 der whose immediate direction said "detached or detailed service may 
 be performed, subject to the approval of the Secretary of War or 
 Navy. The additional compensation provided in this sec-tion shall be 
 the same for both the War and Navy Departments, under certain rules 
 to be prescribed by the President. 
 
 Sec. 3. That all non-commissioned officers, musicians, privates, 
 sailors or marines, detailed to government contractors, shall be so de- 
 tailed without pay and allowances, but shall be compensated for their 
 services by wages received from said contractors, under rules to be 
 prescribed by the Secretary of War or of the Navy. [Approved June - 
 9, 1864.] 
 
 The rate of pay allowed to certain detailed men it) 
 the city of Richmond is regulated by special acts of 
 Congress on that subject, 
 
."2 
 
 TABLE OF THE DAILY FAY OF THE AEMY. 
 
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MODE OF CALCULATING PA^i . 33 
 
 MODE OF CALCULATING PAY. 
 
 When a soldier or seaman serves a full month and the fraction of an- 
 other month, he is to be paid for the full month (whether it be February 
 or May,) as a month of 30 days, and for as many days as he has served 
 in the other month, calculated at the same rate of 30 days to the 
 month, according to the regular pay tables. For instance, if a man 
 serves all February and to the 12th of March, he is to be paid fc a 
 month of 30 days in February and for 12 days in March, the day he 
 enlists and the day he is discharged being always included, whether he 
 leaves at eight in the morning or at eightin the evening. If he serves 
 less than a month he is to be paid for every day he serves at the above cal- 
 culation-rate of the pay tables, allowing 30 days to the month. For 
 instance, if he serves from- June 25th to July 5th, he is to be paid for 
 six days in June and five in July, or if from the S5th of May to 5th 
 June, his pay is for seven days in May and five in June, or if he serves 
 altogether 1U days, the calculation is simply (at $15 per month,) as 30 
 days are to $15, so are 10 days to $5. — Comptroller's Decisions. 
 
 BOUNTY. 
 
 ACTS AND ORDEES. 
 
 Sec. 1 of Act of Congress, No. 306, Dec. 11th, 1861, 
 grants bounty of fifty dollars "to all privates, musicians 
 and non-commissioned officers in the Provisional Army 
 who shall serve continuously for three years or for the 
 war, to be paid at the following times, to wit: To all 
 now in the service for twelve months, to be paid at the 
 time of volunteering or re-enlisting for the next two en- 
 suing years subsequent to the expiration of their present 
 term of service. To all now in the service for three 
 years, or the war, to be paid at the expiration of their 
 first year's service. To all who may hereafter volun- 
 teer or enlist "for three years, or for the war, to be paid 
 at the time of entry into service." — See GenH Orders 
 No. 1, A.Sf 1. G., Jan. 1st, 1862. 
 
 By 3d Sec. of Act of January 28th, 1862, No. 356, 
 bounty of fifty dollars is allowed to volunteer recruits 
 for companies for three years or the war, under General 
 Orders No. G, A. & t. G.,Feb. 12th, 1862. 
 
34 
 
 BOUNTY — ACTS AND ORDERS. 
 
 Act No. 413, Feb. 17th, 1862, fixes the date at which 
 bounty is payable to be "as soon as the volunteer enti- 
 tled thereto shall have been sworn into the Confederate 
 service, and shall have been pronounced by any Sur- 
 geon o/ Assistant Surgeon of the Confederate States, 
 after inspection, as being fit and able to do military 
 service. 
 
 Sec. 7 of Act of April 16th, 1862, " To further pro- 
 vide for the public defence,'''' provides "That all soldiers 
 now serving in the army or mustered in the military- 
 service of the Confederate States, or enrolled in said 
 service under the authorities heretofore issued by the 
 Secretary of War, and who are continued in the service 
 by virtue of this Act, who. have not received the bounty 
 of fifty dollars allowed by existing laws, shall be enti- 
 tled to receive said bounty." — General Orders No. 30, 
 A. fy I. G., April 28th, 1862, and No. 82, Nov. 3d, 
 1862. 
 
 By Act No. 32 of Oct. 11th, 1862, the Act of Dec. 
 11th, 1861, "providing for the granting of bounties 
 and furloughs to privates and non-commissioned offi- 
 cers in the Provisional Army," is so amended "as to 
 secure -to all soldiets and non-commissioned officers who 
 shall have entered the service o.f the Confederate States 
 for three years or during the war, the bounty of fifty 
 dollars as therein provided, although such soldier or 
 non-commissioned officer may have been killed in battle, 
 died, or been honorably discharged befoi-e the expira- 
 tion of the first year's service of his term, to be paid 
 as other arrearages." — General Orders No. 93, A. fy 
 1. G., Nov. 22d, 1862. 
 
 Sec. 3d of the "Act to organize forces to serve during 
 the war," approved Feb. 17th, 1864, provides "That 
 at the expiration of six months from the 1st day of 
 April next, a bounty of one hundred dollars in a six 
 per cent government bond, which*the Secretary of the 
 
TO WHOM ALLOWED. 6o 
 
 Treasury is hereby authorized to issue, shall be paid to 
 every non-commissioned officer, musician and private 
 who shall then be in the service, or in the event of his 
 death previous to the period of such. payment, then to 
 the person or persons who would be entitled by law to 
 receive the arrearages of his pay; but no one shall be en- 
 titled to the bounty herein provided who shall, at any 
 time during the period of six months next after the said 
 first day of April, be absent from his command without 
 leave." — General Orders No. 27, A. fy 1. G., March 
 2d, 1864. 
 
 From and after the 1st day of October next, final 
 statements of deceased soldiers must show whether they 
 are entitled to or have received the bounty bond under 
 the Act of Feb. 17th, 1864. 
 
 "Where the rolls show that pay and clothing have 
 been received by the soldier, and no mention is made of 
 bounty on any rolls, (either bounty or pay,) nor any 
 eyiden.ce can be found, from certificates or otherwise, 
 that bounty has been paid, it may be taken for granted 
 that it has not been paid, and may be allowed accord- 
 ingly »" — Comptroller's Decisions, No. 39. 
 
 Bounty being a bonus or reward for volunteering or 
 enlisting, is vested in the soldier by the enlistment, 
 or "by Act of Congress conferring it after his enlistment, 
 and the right to it cannot be affected by future promo- 
 tion before the payment. 
 
 TO WHOM ALLOWED. 
 
 Under the decisions of the Comptroller of the Con- 
 federate States, in conformity with above Acts, bounty 
 is allowed in cases of deceased soldiers — 
 
 1st. To all enlisted men who originally volunteered 
 for three years or the war, either before or after the 16th 
 of April, 1862. And this is held to include all enlisted 
 men who have volunteered in accordance with orders 
 
36 COMMUTATION FOR TRANSPORTATION, tC. 
 
 from the War Department since the passage of any of 
 the acts of conscription. 
 
 2d. To ail twelve months' men who re-enlisted un- 
 der the Act of Dec. 11th, 1861. 
 
 3d. To all enlisted men who were continued in ser- 
 vice by Act of 16th April, 1862. 
 
 TO WHOM NOT ALLOWED. 
 
 1st. To commissioned officers enlisted as such. 
 
 2d. To men other than for three years or the war, 
 who did not re-enlist under Act of December 11th, 
 1S61, or who were not held in service by Act of April 
 16th, 1862. This, of course, excludes from bounty 
 all twelve months' men who died previous to Dec. 11th, 
 1861, and those also who did not re-enlist and who died 
 after Dec. 11th, 1861, and before April 16th, 1862. 
 
 3d. To conscripts. "Bounty has always been re- 
 garded as the bonus or reward for volunteering or enlist- 
 ing into the military or naval service;" and "there is no 
 law, and no just conclusion of reason, that seems 
 to allow bounty to conscripts, already enrolled as such, 
 whether they have selected, or not, one branch of the 
 service, or one 'company in preference to another." 
 "The 13th Sec. of the Conscript Act (April 16fh, 1862) 
 permits all persons (simply as a favor) to volunteer into 
 companies then in the service, previously to their being 
 made conscripts by that Act, and being as such en- 
 rolled. In such cases, if they shall so volunteer, they 
 become, of course, entitled to bounty." — Comptroller's 
 Decisions, No. 35. 
 
 4th. To negro musicians. 
 
 COMMUTATION FOR TRANSPORTATION IN 
 LIEU OF FURLOUGH. 
 
 The 2d Sec. of Act No. 306, of Dec. 11th, 1S01, 
 grants "furloughs, not exceeding sixty day's, with trans- 
 portation home and back, to all twelve months' men 
 now in service, who shall, prior to the expiration of 
 
 
COMMUTATION FOR TRANSPORT ATlON, &.C. 37 
 
 their present term of service, volunteer or enlist for the 
 next two ensuing years, subsequent to the expiration of 
 their present term of service, or for three years or the 
 war," and provides "that the commutation value, in 
 money, of the transportation herein-above granted, shall 
 be paid to each private, musician or non-commissioned 
 officer who may elect to receive it, at such time as the 
 furlough itself would otherwise be granted." — General 
 Orders No. 1, A. fy I. G., Jan. 1st, 1862. 
 
 By the "Conscript Act" of April 16th, 1S62, the 
 same right was extended to all men who were retained 
 in the service by the provisions of said Act. — See Gen- 
 eral Orders Nos. 30 and 82, A. 4* 1. G., April 28th 
 and Nov. 3d, 1862. 
 
 #;■ # * «The above Acts (Dec. 11th, 1861, and 
 April 16th, 1862,) only refer to re-enlisted men, and 
 seem to intend this furlough (or commutation) as a re- 
 ward for re-enlisting or a compensation for conscrip- 
 tion" of those retained in service by Act of April 16th, 
 1862. — Comptroller 's Decisions, No. 53. 
 
 "The Act of Dec. 11th, 1861, entitles the soldier to 
 transportation "home and back." This obviously con- 
 fers the right of travel from the point at which he re- 
 ceived his certificate of being so entitled to his commu- 
 tation, or from the place of his death, (payable to his 
 heirs under Act of loth Feb., 1862.") — Comptroller's 
 Decisions, No. 27. 
 
 The place where the soldier re-enlisted or was con- 
 tinued in service by operation of law, is held to be the 
 place where he became entitled to the furlough or trans - 
 portation therefor, in absence of evidence to the con- 
 trary. Therefore, if he dies at home, on sick furlough, 
 the distance will be rated from the place of re-enlist- 
 ment, &c. 
 
 The right to the commutation for transportation in 
 lieu of furlough vested in enlisted men who were held 
 
38 COMMUTATION FOR TRANSPORTATION, &.C. 
 
 in service by the Act of April 16th, 1862, at that date 
 — so that death afterwards, before the re-organization of 
 their commands, or promotion then, does not affect the 
 right. 
 
 Par. IV. General Orders No. 31, A. & I. G., March 
 19, 1863, provides that " when non-commissioned offi- 
 cers, musicians or privates, entitled to furloughs under 
 the Act of December 11, 1861, or thatof April 16, 1S62, 
 have died or may hereafter die, before the receipt thereof, 
 their personal representatives shall be allowed the com- 
 mutation value of transportation from the point where 
 such parties die to their homes and back." 
 
 By Par. V. of same orders it is declared that promo- 
 tion to a commissioned office before receiving this com- 
 mutation does not debar the soldier from right to receive 
 it, and it is decided that his representatives can claim it 
 if not paid in his life time. This is explained by Gen- 
 eral Orders No. 22, 1864, as "held to apply to non-com- 
 missioned officers and privates entitled to furlough un- 
 der Act of Congress approved February 7th, 1863. 
 Re-elected officers are not allowed transportation, or com- 
 mutation in lieu thereof, under any of the acts provid- 
 ing furloughs, bounty and transportation to persons re- 
 enlisted or mustered into the service." 
 
 In accordance with General Orders No. 20, A. &• I. 
 G., Feb. 19, 1863, the rate of commutation under this 
 head is established "at two and a half cents per mile 
 for the distance that the soldier would, if upon furlough, 
 be compelled to travel to and from his home." By Reg- 
 ulations for the Quartermaster's Department, Par. 42, 
 "mileage is computed by the shortest mail route, and 
 the distance by the General Post Office book. When 
 the distance cannot be so ascertained, it shall be reck- 
 oned subject to the decision of the Quartermaster Gen- 
 eral." The "Table of Distances," embraced in this 
 work. p. 4, in recognized as official; and by finding 
 
COMMUTATION FOR CLOTHING. 39 
 
 from it the distance between two points given nearest 
 to the places from which and to which the soldier is 
 entitled to transportation, and adding the minor dis- 
 tance to each extreme, the total distance can be accu- 
 rately ascertained. 
 
 The Act of Congress approved February 7, 1863* 
 extended in General Orders A. & I. G.,No. 108, Aug. 
 4, 1863, providing " that non-commissioned officers and 
 privates who have been mustered into service for the 
 war, and to whom furloughs may be granted for noj 
 more than sixty days, shall be entitled to transportation 
 home and back," &c, is held to grant transportation 
 only in kind, upon actual furlough , to the living sol- 
 dier. It provides for no commutation thereof, and no 
 benefit therefor accrues to his representatives after his 
 death. 
 
 Transportalion allowed to furloughed sick and wound- 
 ed officers or soldiers must also be in kind, and repre- 
 sentatives are not entitled to commutation therefor if 
 not received in kind. 
 
 COMMUTATION FOR CLOTHING. 
 
 Volunteers, accepted under the Act of March 6, 1861, 
 No. 48, were "required to furnish their own clothes," 
 and sec. 4 of same Actprovides that "instead of cloth- 
 ing, every non-commissioned officer and private in any 
 company shall be entitled, when called into actual ser- 
 vice, to money in a sum equal to the cost of clothing of 
 a non-commissioned officer or private in the regular 
 army of the Confederate States of America." Act No. 
 52, of same date, applies to the regular army and pro- 
 vides for the issue to the troops of a yearly allowance of 
 clothing, the quantity and kind to be established by reg- 
 ulations from the War Department.— (See Army Regu- 
 lations, 1096.) 
 
 The Act of Congress of March 6, 1861, No. 48, was 
 amended by Act of May 21,1861, No. 153, so "that there 
 
40 COMMUTATION FOR CLOTHIN'O. 
 
 shall be allowed to each volunteer, to be paid to him on 
 the first muster and pay roll after being received and 
 mustered into the service of the Confederate States, 
 the sum of twenty-one dollars in lieu of clothing for 
 six months, and thereafter the same allowance in money 
 at every subsequent period of said service for six months, 
 in lieu of clothing." This was subject to deductions 
 for clothing received in kind, and stoppages on the mus- 
 ter roils, &c. The Act of August 30, 1SGJ, increased 
 the amount of this allowance to twenty- five dollars. 
 
 By decision of the Secretary of War it) a circular 
 from the Q,. M. General, Sept. 30, 1861, "volunteers 
 who have received the twenty-one dollars commutation 
 money for clotfiing under the Act of Congress, passed 
 May 21st, 1861, are entitled to the additional $4.00 al- 
 lowed by Act of Aug. 30, 1861 ." 
 
 The Act of Oct. 8, 1862, repealing former acts on thi s 
 subject, was extended by General Orders No. 100, A. & 
 I. G., Dec. 8, 1862, as follows: 
 
 I. The following Act, and Regulations in reference thereto, are pub- 
 lished for the information of all concerned : 
 
 An Act to repeal the law authorizing Commutation for Soldiers' Clothing 
 and to require Clothing to be furnished hy the Secretary of War in kind. 
 The Congress of the Confederate States of America do enact, That 
 so much of the existing law as provides commutation for clothing to the 
 soldiers in the service of the Confederacy, be, and the same is hereby re- 
 pealed; and hereafter, the Secretary of War shall provide in kind to the 
 soldiers respectively, the uniform clothing prescribed by the Regulations 
 of the Army of the Confederate States. And should any balance of cloth- 
 ing be due to the soldier at the end of the year, the money value of such 
 balance shall be paid to such soldier, according to the value of such 
 clothing, fixed and announced by order of the War Department. 
 [Approved October 8, 1862.] 
 
 II. In accordance with the above Act of Congress, no payment of 
 commutation for clothing will be made for a period extending beyond 
 October 8th, 1862. When payment of said allowance has been made 
 prior to the promulgation of this Order, for a term which will not 
 expire until after the date of this Act, issues of clothing in kind will 
 be made, to commence at the end of such period. Where it has not 
 been so paid, clothing will b« furnished from the 8lh October, 1862. 
 
COMMUTATION FOK CLOTHING. 
 
 4L 
 
 III. A soldier is allowed the uniform clothing stated in the follow- 
 ing table, or articles thereof of equal value. When a balance is due 
 him at the end of the year, he will be allowed the money value 
 thereof, as herein set forth ; to b« paid him upon the muster and pay 
 roll of his company. When he shall have drawn clothing in excess 
 of the amount allowed, it will be charged against him upon the mus- 
 ter and payroll of his company. If discharged before the expiration 
 of the year, and he shall not have been furnished with clothing in 
 kind, or paid commutation thereof, for the period of service rendered 
 since the. 8th October, 1862, he will be entitled to receive the money 
 value of the clothing allowed, in proportion to such period of service. 
 
 CLOTHING. 
 
 FOR THREE YEARS. 
 
 1st. 2d. 3d. 
 
 Ph 
 
 Cap, complete 
 
 Cover 
 
 Jacket, 
 
 Trowsers . 
 
 Shirt 
 
 Drawers, 
 
 Shoes, pairs, 
 
 Socks, pairs, 
 
 Leather stock 
 
 Great coat, 
 
 Stab'e frock (for mounted men), 
 
 Fatigue overall (for engineers and 
 
 Ordnance,) 
 
 Blanket, 
 
 #2 
 
 00 
 38 
 12 00 
 
 9 00 
 3 00 
 3 00 
 
 6 00 
 
 1 00 
 25 
 
 25 00 
 
 2 00 
 
 3 00 
 
 7 50 
 
 -General Orders, A. & I. G., No. 146, Nov. 9, 1863 3 
 regulates the value of clothing as follows: — 
 
 ''I. The subjoined statement of the cost of clothing for the army 
 is published for the information and guidance of all concerned: 
 
 Statement ef the cost of Clothing for the Army of the Confederate States, 
 for the year commencing January 1st, 1864. 
 
 Cap complete, $ 2 00 
 
 Cover, 38 
 
 Jacket, , 14 <0 
 
 Trowsers,...., ; 12 00 
 
 Shirt, '. 3 00 
 
 Drawers, 3 00 
 
 Shoes, pairs, 10 00 
 
 Socks, pairs, 1 00 
 
 Leather stock, 25 
 
 Great coat, ." ; 25 00 
 
 Stable frock (for mounted mer>) 2 00 
 
 Fatigue overall (for eng'rs and ord.), 3 00 
 
 Blanket,... , 10 00 
 
42 COMMUTATION FOR CL0TIIIXO. 
 
 II. From the time this takes eflect, and until further orders, soldiers 
 will be charged and credited on account of clothing to which they are 
 entitled, as provided in General Orders No. 100, last series, al these 
 rates, and not at invoice prices " 
 
 Par. Ill, General Orders No. 13, A. &. T.G., Febru- 
 ary 3, 1864, directs that " Hereafter the articles of cloth- 
 ing issued during the year will be stated opposite the 
 name of each soldier upon the muster-roll of his com- 
 pany, at the annual settlement directed in General Or- 
 ders No. 100, Dec. 8, 1862. 
 
 The practice in allowing claims for commutation for 
 clothing due to deceased soldiers under the foregoing 
 laws, orders, &c, is, as general rules, as follows: 
 
 1st. Where the soldier enlisted for a period of 
 twelve months or more, and died previous to 8th Oct'br, 
 1S62, he is allowed twenty-five dollars for every period, 
 and for any fractional period, of six months of his 
 service for which he did not receive clothing or commu- 
 tation therefor. In this case a fraction of six months is 
 not counted pro rata, but the twenty-five dollars is to 
 be considered as vested in advance; and if the soldier 
 lived only a single day into the last six months, he is 
 allowed for the whole period, (e. g.) If the soldier is 
 entitled to commutation for clothing from January 1st 
 to July 10th, 1862, beingvfor one period of six months, 
 and for ten days of another such period, he is allowed 
 fifty dollars. 
 
 2d. Where the soldier, previous to 8th October, 1862, 
 was paid commutation for clothing to a period beyond 
 the date of his death-, no pro rata deduction therefor is 
 made from his account. He is entitled to the whole 
 though he lived but one day within the six months for 
 which he was paid. 
 
 3d. Where the soldier was paid commutation for 
 clothing previous to 8th October, 1S62, for a period of 
 six months, extending beyond that date, and dies with- 
 
COMMUTATION FOR CLOTHING. 43 
 
 in this period, no deduction is made on this account, 
 and he is not entitled to any thing under the clothing 
 law. 
 
 4th. Where the soldier has died since the 8th of Oc- 
 tober, 1862, and commutation for clothing is due for 
 any time previous to that date, his account is made up, 
 ■pro rata, for that time, at the rate of $4.1b§ per month, 
 and for the time after that date at the rate prescribed in 
 regulations — provided, the. amount. so stated is not less 
 than twenty-five dollars for the time from the beginning 
 of the last six riionths period before the 8th of October, 
 1862, to the date of his death, though it may be more: 
 (e. g.) If A. dies November 8th, 1862, and his last six; 
 months period began Sept'r 8th, 1862, he receives 
 twenty-five dollars. But if he dies January 8th, 1863, 
 he receives — 
 
 From Sept. 8th to Oct. 8th, 1862, pro rata, $ 4.16| 
 « Oct. Sth to Jan. 8th, 1863, 90 days at 
 
 37 cts. per day, 33.30 
 
 137.46! 
 
 From accounts thus made up the amount of the value 
 of clothing in kind received since 8th October, 1863, is 
 deducted, as in all other cases. 
 
 The rate per day, according to the value of clothing 
 fixed by General Orders No. 100, series 1863, is, for 
 1st year 37 cents; for 2d year 21 cents; for 3d year 23 
 cents. And where the soldier died after Sth October, 
 1862, and before the 1st January, 1864, his account is 
 settled according to these rates for the number of days 
 he lived. Since the 1st of January, 1 864, the rate is 
 according to the value prescribed in General Orders No, 
 146, (1863.) The valuation herein, however, is con- 
 strued to apply to 1st, 2d and 3d years of actual service 
 under this and previous orders, and to relate to the 
 clothing year, according to valuation, in which the 
 
44 COMMUTATION FOR CLOTHING. 
 
 soldier may be on the 1st January, 1864. For exam- 
 ple: If the 1st year began October 8th, 1862, the rate 
 for that year was, of course, 37 cents per day. Then 
 from the Sth October to 30th December, 1863, as for 2d 
 year under former valuation, the rate would be 21 cts. 
 per day. Then from 1st January to 7th October, 1864, 
 the rate would continue as for the 2d year, but would 
 be at the increased valuation for this year, under Gen'l 
 Orders No. 146 — i. e., 27 cts. per day. Under this new 
 table of valuation, therefore, the rate per day is 45 cts. 
 for the 1st year; 27 cts. per day for the 2d year, and 
 30 cts. per day for the 3d year. 
 
 If the soldier was in service on the 8th October, 
 1862, his first year, under the clothing law, begins 
 either then or at the date thereafter to which he was 
 paid commutation for clothing under previous laws. 
 The 1st clothing year of soldiers enlisted since Octo- 
 ber Sth, 1S62, begins at the date of enlistment. 
 
 5th. Where the enlistment, previous to Sth October, 
 1862, was for a period less than twelve months, the 
 allowance of commutation for clothing under the laws 
 prior to that date is governed by the rule established in 
 the following case : 
 
 " In the case of Daniel B. Richey, deceased, private of Co. B., 7th 
 Alabama Volunteers, it was shown that the deceased was recruited 
 for eight months. A question arose as to whether deceased was enti- 
 tled to commutation for clothing for twelve months. He was clearly 
 entitled to six months clothing. By a ruling of the Quartermaster 
 General, volunteers far a less period than six months, were entitled 
 to clothing at the rate of twenty-five dollars for six months. This 
 would be $4:16| cents per month. 
 
 «' It is decided by the Comptroller that where it is shown that a 
 soldier has enlisted for more than six months, and less than one year 
 he be allowed clothing, or commutation therefor, for the period over 
 six months, at the rate of $4:16| per month." — Comptroller's Decisions. 
 
 " 1st. When the soldier died after the passage of the Act of Sth October, 
 1862, (which prohibits the future commutation of clothing, but allows 
 ' any balance of clothing due at the end of the year, to be paid for,) 
 such soldier, if he had not received either his clothing or its commuta- 
 tion, was entitled to the value of such clothing to the time of his 
 
COMMUTATION FOR CLOTHING, 45 
 
 death, including the value of clothing allowedly that act, pro rala, 
 in proportion to the length of time he survived the said 8th of Octo- 
 ber, 1862. That act allows the soldier clothing in kindj and as he died 
 without receiving it, his claim is clearly good for its value. 
 
 2d. If the soldier died before the 8th October, 1862, his claim. is, of 
 course, only good for his commutation under previous laws. 
 
 3d. If the soldier died after the 8th October, and after receiving hi3 
 last six months clothing, (and his previous clothing,) or its commuta- 
 tion under previous laws, he must be regarded as settled with, according 
 to the contract under which he enlisted, and could not be entitled to the 
 benefit of the Act of 8th October, 1862, which only provides for the 
 payment of any balance of clothing due at the end of the year. If the 
 soldier was paid his commutation at the commencement of his last six 
 months, (as has been the usual practice,) there could, of course, be 
 no balance due him which he could claim under the provisions of this 
 law. 
 
 4th. Paragraph 1033, of the Army Regulations, allows a greater 
 amount of clothing for the first year, than the two subsequent years. 
 The obvious intention was to require the overcoat, extra coat, etc., to 
 last through the three years service. The issue of clothing in kind, not 
 being specifically directed until October 8th, 1862, that date must be 
 taken as the commencement of the first year of such issue (or its com- 
 mutation,) if commutation had been previously paid up to that time. — 
 If it had been previously paid up to a period beyond the 8th of October, 
 the first year (under that act,) would begin at the end of such period.' ' 
 — Comptroller's Decisions, No. 29. 
 
 " There seems to be no reason why the militia, when brought into 
 the Confederate service, should not be entitled to clothing or its com- 
 mutation. The act of March 6th, 1861, placed the militia, when called 
 jnto service, on the same footing, as to pay and allowances, as other 
 soldiers. The act of August 30th, 1861, allows 'clothing for the en- 
 tire forces of the Confederate States.' I therefore think the militia are 
 entitled to the value of clothing pro rata, in proportion to the time 
 for which they are brought into service, or have actually served, 
 equally with other soldiers, under the laws existing at the time of their 
 being brought into service, and during their actual service." — Comp- 
 troller's Decisons, No. 48. 
 
 " Where neither the Captain's certificate nor the Rolls say anything 
 as to clothing, and the clothing is clearly and obviously due, it should be 
 allowed." — Comptroller's Decisions. 
 
 In accordance with the spirit of General Orders No. 
 13, February 3d, 1864, and of the laws to facilitate the 
 settlement of the claims of deceased soldiers, when 
 company records have been lost, or companies have 
 
46 COMMUTATION FOR CLOTHING. 
 
 been deprived of their commanding officer by the acci- 
 dents of service, the commanding officer who certifies 
 to the final statement, can make up the clothing account 
 of the deceased soldier from memory or from satisfac- 
 tory information from his comrades — but must certify 
 the same positively. 
 
 Where the final statement shows the fact and date of 
 "last payment," and no mention is made therein, or on 
 the rolls, of commutation for clothing, or value of cloth- 
 ing received, the following rules of settlement prevail: 
 
 1. If deceased enlisted and died previous to October 
 8th, 1862, within the first six months of his service, 
 and it is shown that a payment of regular wages was 
 made to him, it will be presumed that he received the 
 commutation for clothing of twenty-five dollars, due for 
 that six months. So, also, if he served longer than six 
 mouths, and the payment was made in the last period 
 of six months within which he died, it will be pre- 
 sumed that he was fully paid commutation for clothing 
 for every six months' period of his service. But the 
 commutation for clothing will only be presumed to have 
 been paid for the six months' period in which the "last 
 payment" is shown to have been made, together with 
 the preceding periods of such service; so that if de- 
 ceased lived longer than the last period of six months 
 within which such payment was made, commutation for 
 clothing will be allowed for each period of six months 
 subsequent to the one in which the last payment ap- 
 pears to have been made; a fractional period being 
 * considered as a whole, and the full amount of twenty - 
 five dollars being allowed therefor. 
 
 *i. If deceased died after the SuV of October, 1S62, 
 having enlisted previous to that date, and the "last pay- 
 ment" was made within a six months' period expiring 
 previous to that date, or was made before that date 
 within a six months' period expiring after that date, 
 
COMMUTATION FOR CLOTHING. 47 
 
 commutation for clothing will be presumed to have 
 been paid for that and any preceding six months' pe- 
 riods, and commutation will be allowed for the remain- 
 ing time, according to the principles heretofore explained 
 under the head of "Commutation for Clothing." 
 
 3. [f deceased enlisted previous to 8th October, 1862, 
 and died after that date, and "last payment" was made 
 after that date, it is to be considered whether deceased 
 could have been paid commutation for clothing for a 
 period of six months, as in advance, upon a pay day 
 prescribed by the regulations, before the 8th October, 
 1862; or, if he had been in service longer than six 
 months previous to that date, whether the period of six 
 months, which expired last before the 8th October, 
 3882, ended at a time when he could have been paid 
 on the first regular pay day thereafter, as in advance, for 
 another such period, at the rate of twenty-five dollars. 
 If so, in either case, it will be presumed that he was so 
 paid, and any balance of commutation wili be made to 
 begin, if the soldier should live so long, after the expi- 
 ration of the last six months' period, ending subse- 
 quent to the 8th October, 1862, for which he could 
 have been paid his commutation for clothing, as in ad- 
 vance, before the law of October 8th went into opera- 
 tion. But if the period of six months, which com- 
 menced before the 8th October, 1862, did not begin, or 
 that which expired last before this date did not end, so 
 that the soldier could have been thus paid > as in ad- 
 vance, it is presumed in either case that he has only 
 been settled with to the 8(h Oct., 1862, and commuta- 
 tion for clothing will be allowed from that date. 
 
 4. If deceased died after the 8th October, 1862, hav- 
 ing enlisted at or subsequent to that date, though the 
 fact and date of "last payment" is shown, it will be 
 presumed that he did not receive clothing or commuta- 
 tion therefor, and the commutation will be allowed from 
 
48 COMMUTATION FOR SUBSISTENCE. 
 
 the date of enlistment, subject to any stoppages which 
 may appear upon the rolls. 
 
 It is to be observed that the foregoing rules have 
 been devised in the audit of the claims through a spirit 
 of accommodation to prevent their suspension for want 
 of evidence; but the confusion and delay that must 
 unavoidably occur in the majority of cases from the 
 omission or mistatement of the clothing account by the 
 commanding officer, should impress upon each the ut- 
 most carefulness to show clearly, in every instance, in 
 the final statement, the date from which commutation 
 for clothing is due, when this is possible, or the total 
 amount received by the soldier of commutation for 
 clothing with the total value of clothing in kind re- 
 ceived. 
 
 COMMUTATION FOR SUBSISTENCE. 
 
 The subjoined letter from the department of the Com- 
 missary General, is an authoritative exposition of this 
 
 subject: 
 
 Confederate States of America, } 
 Subsistence Department , > 
 
 Richmond, July 2d, 1864. ) 
 Col. W. H. Fowler, 
 
 Register of Jllahama Troops, Richmond. Va. 
 
 Colonel: — Non-commissioned officers and privates, on detached duty 
 of any kind, or placed temporarily in a private hospital, until January 
 1st, 1864, had their rations commuted at 75 cts. per diem. When 
 stationed in a city, with no opportunity of messing, at 60 cts. per 
 diem. 
 
 When the non-commissioned and regimental staff had no opportu- 
 nity of messing, or when they and other soldiers were stationed where 
 the ration could not be issued in kind, it was commuted at the cost of 
 the ration at the post, until January 1st, 1864. When more than the 
 cost was claimed, the account was submitted to the Commissary 
 General. 
 
 Ordnance sergeants had their rations commuted at 30 cts. per 
 diem. 
 
 Until September 13th, 1862, non-commissioned officer? and privates, 
 on furlough, had their rations commuted at 25 cts. per diem. Thence 
 till January 1st, 1864, at 33 cts. 
 
COMMUTATION FOR SUBSISTENCE. 49 
 
 Until January 1st, 1864, chaplains' rations were commuted at 25 cts. 
 per diem, while with their commands, and at 60 cts. while detached 
 or on furlough. 
 
 Commutation of rations of all enlisted men, entitled thereto by 
 the regulations of the War Department, and of chaplains, after the 
 1st of January, 1864, is fixed at $1 per diem, except in the cases here- 
 inafter mentioned. 
 
 Enlisted men, detailed for duty on account of physical disability, 
 in the city of Richmond, were allowed from September 30th, 1862, 
 $1.20 per diem commutation of rations, till the 17th of June, 1864. 
 
 Enlisted men who have been or who may become permanently disa- 
 bled, and who hold a certificate of a Medical Examining Board to that 
 effect, and who have not been discharged the service, may have their 
 rations commuted at $1.25 per diem, whether they are in a hospital, 
 private quarters, or on furlough, to take effect from November 21st, 
 
 1863, and continue until further orders. 
 
 Retired soldiera will have their rations commuted at $1.25 per 
 diem. 
 
 Commutation of rations at $1 per diem will be allowed paroled, 
 unexchanged prisoners on furlough, to take effect from January 1st, 
 
 1864, and continue until further orders. 
 
 Commutation of rations, at 75 cts. per diem, i3 allowed to every 
 discharged soldier, from the place of his discharge till he reaches the 
 place of his residence, allowing twenty miles for each day's travel — 
 the amount to be paid by the Quartermaster who makes the final 
 settlement with the soldier. This rate to be paid till the 1st of Janu- 
 ary, 1864, and after that date at one dollar ($1) per diem, until 
 further orders. 
 
 All commutation accounts, except for soldiers on furlough, must 
 state the length of time, date and amount, for what purpose commu- 
 tation is claimed, and that it was impracticable to take rations in kind, 
 to be certified to by the commissioned officer under whose orders the 
 soldier was £ the time the rations became due. 
 
 Furloughed soldiers, except the sick and wounded, cannot receive 
 payment for commutation of rations until they rejoin their commands. 
 To collect claims of this kind, the soldier must present his furlough 
 to the Commissary, who will endorse it for the length of time that 
 commutation has been paid. 
 
 By direction of the Commissary General. 
 
 Very respectfully, your obedient servant, 
 
 S. B. BREWER, Maj. and C. 8. 
 
 Whatever may be due and unpaid at the time of 
 death in any of the.4 above or other instances where 
 commutation for rations is allowed, is included in audit- 
 ing the claim for* the "pay, bounty a.nd other allow- 
 3 
 
50 ARMS AND EQUIPMENTS, 
 
 arises " of the deceased officer or soldier, and goes to 
 his representatives as such. And the evidence thereof 
 may be furnished either in the final statement from th e 
 commanding officer, or by certificate from an A. C. S., 
 having official knowledge of the facts. Such evidence 
 must show on what account and for what number of 
 days the commutation for rations is due, and that it has 
 not been paid. 
 
 "A commutation for rations, at the rate of twenty-five cents per 
 ration, shall be allowed to each recruit from the date of bis enlist- 
 ment, until he is supplied regularly with subsistence by au officer of 
 the Commissary Department."— General Orders Nos. 2 and 6, A. !f 
 I. G., 1862. 
 
 •'Sergeants and privates, when ordered on the recruiting service, 
 sre entitled to seventy-five cents a day from the time of leading their 
 companies, as commutation for their quarters and subsistence." 
 General Orders No. 22, 1862, Par. 8. 
 
 "Recruits will be allowed seventy-five cents a day each as commu- 
 tation for quarters and subsistence from the date of enlistment to the 
 day of joining their companies, or until subsistence is furnished in 
 kind. This allowance will be paid from the contingent fund in the 
 hands of the recruiting officers." — lb , Par. 9. 
 
 Commissioned officers are not entitled to commuta- 
 tation for rations (except in hospitals for the use thereof) 
 in any instance; and where commutation for transpor- 
 tation in lieu of furlough, is allow T ed to the deceased sol- 
 dier, commutation for subsistence with it is not given. 
 
 % 
 
 ARMS AND EQUIPMENTS. 
 
 "I. Pursuant to section 8 of an "Act to provide for the public de- 
 fence," approved April 16th, 1862, men who are mustered into ser- 
 vice, bringing with them their own arms, are entitled to one dollar 
 per month for the use of the same, from the date of mustering into 
 service. Should they prefer to receive the full value of the arms, 
 the same will be fixed by the mustering officer at any muster, accord- 
 ing to the value of arms fixed by General Orders No. 78. In either 
 case the fact will be noted on the muster roll by the mustering officer, 
 with 2 statement of the value of the arm, or of the amount due per 
 month, as compensation foi the use theieof* The sums so due fur 
 
COMMUTATION FOR FORAGE, &.C. 51 
 
 arms, or use of arms, will be paid by the brigade, division, or other 
 ordnance officer, and such payment noted on the muster roll. 
 
 "Payment for the use of arms will not be made oftener than once 
 in six months. 
 
 "II. In like manner, cavalry equipments brought into service will 
 be valued by the mustering officer, and the value entered upon the 
 muster roll, and paid for at the following rates: 
 
 For a good serviceable saddle, from $15 to $20. 
 
 For a good saddle blanket, •« $ 3 to $ 4. 
 
 For a good bridle, •« $ 3 to $ 5. 
 
 For a good halter, " $ 9 to £ 3. 
 
 "And minor articles, at the discretion of the mustering officer."— 
 General Orders No. 9, A. &; I. G., 1863. 
 
 If the payments required above have not been made 
 previous to the death of the soldier, his representatives 
 are entitled thereto, and where the final statement shows 
 the necessary evidence thereof the allowance is made 
 in the same manner as for pay, bounty, &c. Adminis- 
 trators can claim for such arms and equipments, though 
 the custom prevails to prefer the claims of wife, child, 
 father or mother, and the value of these items when 
 due, is always allowed in the certificates issued to 
 them. 
 
 There is no rule by which the value of arms and 
 equipments of officers lost in battle, other than th@ 
 above, can be recovered. 
 
 COMMUTATION FOR FORAGE, FUEL AND 
 QUARTERS. 
 
 Such allowances, when due' to and unpaid at the 
 death of an officer entitled thereto, may be made upon 
 evidence satisfactory to the Auditor; but the instances 
 are so very rare, that each case must be determined 
 upon its particular merit. As such payments are made 
 upon the officer's own certificate whilst living, which 
 it may be impossible to produce after his death, the cer- 
 tificate of a Quartermaster or Commanding Officer will 
 be en titled to weight as evidence. 
 
52 HORSES HORSES KILLED IN ACTION. 
 
 "When public quarters cannot be furnished to officers at stations 
 ■without troops, or to enlisted men at general or department head- 
 quarters, quarters will be commuted at a rate fixed by the Secretary 
 of War, and fuel at the market price delivered. When fuel and quar- 
 ters are commuted to an officer by reason of his employment on a civil 
 work, the commutation shall be charged to an appropriation for the 
 work. No commutation of rooms or fuel is allowed for offices or 
 messes." — Army Reg., Par. 972. 
 
 "An officer is not_deprived of his quarters and fuel at his station by 
 temporary absence on duty. " — Ibid, Par. 973. 
 
 " Officers and troops in the field are not entitled to commutation for 
 quarters or fuel." — Ibid, Par. 974. 
 
 The certificate of an officer claiming forage, or its commutation, 
 should state that the horse was actually kept in service and mustered. 
 
 " The Army Regulations, allowing commutation for fuel and quar- 
 ters, restrict it to the time when the officer is actually at his post, or 
 when temporarily absent on duty, and do not treat it as an emolument. 
 Officers on leave of absence, or awaiting orders, are not entitled t» 
 fuel and quarters. An officer who receives his quarters in kind, should 
 receive his fuel also in kind." — Ibid, No. 94. — See, also, Gen'l Orders, 
 Ji. fy f- G., Xo. 22, 1862, and Jibs. 151 fy 155, 1863. 
 
 HORSES. 
 
 The 7th Section of Act of Congress, No. 48, March 
 6th, 1S61, provides that " For horses killed in action, 
 volunteers shall be allowed compensation according to 
 their appraised value at the date of muster into service." 
 
 HORSES KILLED IN ACTION. 
 
 It appears to be a sufficient compliance with the spirit and intent of 
 the 7th section of Act No. 48, that two or more officers should certify 
 that they knew the horse at the time of his entering the service, and 
 that they then estimated his value at some.eertain sum. This may be 
 regarded as constituting, in this time of war, a virtual, though not a 
 formal appraisement, which the law does not in fact require, but, merely 
 speaks of an "appraised value," without prescribing how such ap- 
 praisement is to be made. No such provision was made by any Uni- 
 ted States act upon this subject, which acts, on the contrary, require 
 oaly "satisfactory proof" of the value. The evident object of the law 
 is simply to ascertain the value of .the horse at the time of his enter- 
 ing into service. And if any two officers had at that time, at the re- 
 
HORSES LOST IN THE SERVICE. 53 
 
 quest of the owner, formed an estimate of his value, the mere tune of 
 formally reducing such estimate to writing, is of no consequence. — Digest 
 Comptroller's Decisions, 
 
 HORSES LOST IN THE SERVICE. 
 
 The Confederate States Act of March 6th, 1861, allowing compen- 
 sation for " horses killed in action," does not repeal the United States 
 act of March 3d, 1849, except in so far as it conflicts with the Confed- 
 erate States Act in reference to s ' horses killed in action. " The Uni- 
 ted States law is therefore still in force. The 1st section of that act 
 allows compensation to the extent of $200, for horses so wounded as 
 to die, or when so wounded, are abandoned by order of an officer, or 
 when they have died for want of forage, or when the rider is dis- 
 mounted and separated from his horse and ordered to serve on foot, 
 and his horse is lost in consequence, or when the horse is lost from be- 
 ing turned loose to graze by order of the commanding officer, or is lost 
 for want of transportation, or the dangers of the sear The 2d sec- 
 tion allows compensation for the value at the time of entering the. 
 service of " any horse, mule, wagon, etc., whilst in the military ser- 
 vice, either by impressment or contract," where such property is lost 
 "by death or abandonment, or for want of forage, or by unavoidable 
 accident." The 4th section extends the benefit of this act to any per- 
 son who is the owner of such horse, or his equipments, as well as to 
 cases where such horse and equipments have been "lost, captured, de- 
 stroyed, or abandoned in the manner above mentioned," — upon the 
 owner making satisfactory proof, as in other cases. — Ibid. 
 
 *i In cases of horses killed in action, where the amount claimed ex- 
 ceeds two hundred dollars, claimants should furnish the original cer- 
 tificate of appraisement, or a certified copy thereof. When a claim is 
 supported by the certificate of an officer, stating that the value of the 
 horse, as assessed at the time of muster into service, was entered on 
 the roll, the roll should be consulted to see that the correct value is 
 given. The signature of the officer signing such certificate, (in the ab- 
 sence of the appraisement,) should be verified, as in the cases of de- 
 ceased soldiers." — Comptroller's Decisions. 
 
 Claims arising under the foregoing decisions, cannot 
 be included in the applications by claimants under the 
 laws of February 15th, and October 3d, 1863, and will 
 not be allowed to wife, child, father and mother, as such ; 
 but the legal representatives of deceased must institute 
 the claim, as administrator, &c 
 
51 DISCHARGED SOLDIERS, &C. 
 
 The loss of the horse must be shown by the certificate 
 of the officer authorized to render the final statement, to 
 be in the manner indicated in the above decisions — such 
 certificate must show the fact, date, place and manner 
 of loss; and the name and description of the owner suf- 
 ficiently for identification; and whether the horse was 
 appraised at its muster into the service, and if so, at what 
 price. If possible, a certified copy of the original ap- 
 praisement must accompany the claim. When the horse 
 was not so appraised, an additional certificate must ac- 
 company the claim, signed by two commissioned offi- 
 cers, showing that they knew the horse at the date of 
 its muster into the service, and that they then estimated 
 its value, at that time, to be so much. 
 
 The rules prescribed apply to all mounted commis- 
 sioned officers, couriers, &c, as well as to non-commis- 
 sioned officers and privates of cavalry. 
 
 DISCHARGED SOLDIERS, &C. 
 
 Claims for pay, &c, due to officers and soldiers re- 
 signed, retired, or discharged, and who have died before 
 payment, are prepared and audited as for claims of de- 
 ceased officers and soldiers in the foregoing cases, and 
 the same rules of settlement, with same parties claim- 
 ant, prevail therein. 
 
 " Regimental and company commanders will cause to be made out 
 and will sign the • Soldier's Discharge,' and ' Final Statement,' as in 
 all other cases of discharge."— General Orders, *2. 8f I G., No. 38, 
 1862, Par. VI. 
 
 "When a soldier is discharged from the service from a Hospital, in 
 accordance with the orders authorizing such discharges, it is the duty 
 of the Surgeon in charge to make out the final statement, and where 
 "his 'descriptive list' and 'final statement' cannot be procured, he 
 will be mustered by the Surgeon in charge, on the hospital rolls, for 
 payment, upon his affidavit, taken before one or more witnesses, that 
 he has not received pay for the period for which he rlaims it to be due , 
 and that he is not indebted to the Confederate States beyond the 
 amount stated by him." — General Orders , .Q. &? I. G., Wo. 51 and JVfc 
 69,1862. 
 
STOPPAGES. 55 
 
 By the " Act to provide an Invalid Corps," approved 
 February 17, 1864, " the rank, pay and emoluments of 
 such officers, and the pay and emoluments of such non- 
 commissioned officers, musicians, privates and seamen" 
 as shall be retired according to the provisions of said 
 Act, " shall continue to the end of the war, or so long 
 as they shall continue so retired or discharged." 
 
 The officer or soldier honorably retired or discharged, 
 is entitled to transportation from place of discharge to 
 the place of his enlistment or his place of residence, or 
 "travel pay" in lieu thereof. The allowance of travel 
 pay to officers is at the rate of 10 cents per mile, or the 
 actual cost of transportation, and the distance in either 
 case is to be estimated by the shortest mail route; if there 
 is no mail route, by the shortest practicable route. 
 
 Under the United States act, of May 13th, 1846, volunteers are en- 
 titled to one day's pay and subsistence for every twenty rr,v.es travel to 
 the place of rendezvous from their place of residence, and mounted men 
 are, in addition, entitled to forty cents per day for the use and risk of 
 their horses, and the legal rate of forage. 
 
 Under the United States act, of -lanuary 11th, 1812, sec 22, and act 
 of January 29('i, 1813, sec. 15, soldiers honorably discharged, are allowed 
 one day's pay and rations for every twenty miles travel from the 
 place of discharge to their place of residence. 
 
 Confederate States act No. 153, M:iy 2lst, 1861, allows to mounted vol- 
 unteers forty cents per day for the use and risk of their horses, for 
 every twnty miles travel from the place of discharge to the plac* of enroll- 
 ment. These rates may therefore be regarded as established by law, 
 for enrolled nr enlisted msn to the place of rendezvous, and for discharged 
 men to their place of residence or enrollment. — Comptroller's Decisions, 
 No. 19. 
 
 STOPPAGES. 
 
 " Authorized stoppages to re-inaburse the Confederate States, as for 
 loss or damage to arms, equipments, or other public property, for ex- 
 tra issues of clothing; for the expense of apprehending deserters, or 
 to re-imburse individuals, (as the Quartermaster, Laundress, &c.,) for- 
 feitures for desertion, and fines by sentence of court-martial, will be 
 entered on the roll, and paid in the order stated. —Army Reg. Par. 1074. 
 
 And in auditing the claims of the deceased soldier, 
 such authorized stoppages entered on the muster roll, 
 
0$ EFFECTS OF DECEASED SOLDIERS. 
 
 descriptive list, final statement or certificate of discharge, 
 are deductedand retained. 
 
 See, also, Army Regulations, Paragraphs 25, 153, 
 154, 155, 1068, 1069, 10T2, 1073, and 1^99 to 1302 in- 
 clusive.— Also, Paragraph II, General Orders No. 78, 
 1862, relative to the value of arms, &c, with Army 
 Regulations, Paragraphs 1363 & 1364, and General Or- 
 ders No. 108, of 1S63, and Nos. 6 & 13, 1864. 
 
 EFFECTS OF DECEASED OFFICERS AND SOL- 
 DIERS. 
 
 "113. Inventories of the effects of deceased officers required by the 
 D4th. Article of War, will be transmitted to the Adjutant and In- 
 spector General." 
 
 'K4. If a legal administrator or family connection be present, and 
 take charge of the effects, it will be so stated to the Adjutant and In- 
 spector General."— .i, my Regulations, ^rt. 1G. 
 
 "145. Inventories of the effectj of deceased non-commissioned offi- 
 cers and soldiers, required by the 95th article of war, will be forwarded 
 to the Adjutant and Inspector General, by the commander of the 
 company to which the deceased belonged, and a duplicate of the 
 same to the Colonel of the regiment. Final statements of pay, 
 clothing, &c, will be sent with the inventories. When a soldier dies 
 at a post or station absent from his company, it will be the duty of his 
 immediate commander to furnish the required inventory, and at the 
 same time, to forward to the commanding officer of the company to 
 which the soldier belonged, a report of his death, specifying the date, 
 place, and cause; to what time he was last paid, and the money or 
 other effects in his possession at the time of his decease; which report 
 will be noted on the next muster-roll of the company to which the 
 man belonged. Each inventory will be endorsed, 'Inventory of the 
 
 effects of , late of company ( — ) regiment of , who 
 
 died at , the day of , 18G — .' If a legal repreienta- 
 
 tive receive the effects, it will be stated in the report. If a soldier 
 leave no effects, the fact will b© reported." 
 
 "146. Should the effects of a deceased non-commissioned officer or 
 soldier not be administered upon within a short period after his de- 
 cease, they shall be disposed of by a Council of Administration, un- 
 der the authority of the commanding officer of the post, and the pro* 
 ceeds deposited with the Quartermaster, to the credit of the Confed- 
 erate States, until they shall be claimed by the !<=c5l representatives 
 of the deceased." 
 
EFFECTS OP DECEASED SOLDIERS. 57 
 
 "147. In aUsuch cases of sales by the Council of Administration, a 
 statement in detail, or account of the proceeds, duly certified by the 
 Council and commanding officer, accompanied by the Quartermaster's 
 receipt for the proceed?, will be forwarded by the commanding officer 
 to the Adjutant and Inspector General. The statement will be en- 
 dorsed, 'Report of the proceeds of the effects of j'late of compa- 
 
 ri y ( — ) regiment of , who died-at , the day of 
 
 , 186— .'"— Army Regulations, Art. 17. 
 
 Paragraph 1179, Article 43, Army Regulations, pre- 
 scribes that when a soldier " dies in hospital, the sur- 
 geon shall take charge of his effects, and make the re- 
 ports required in the general regulations concerning sol- 
 diers who die absent from their companies." 
 
 When any commissioned officer shall die or be killed in the service 
 of the Confederate States, the major of the regiment, or the officer 
 doing the major's duty in his absence, or in any post or garrison ■, the 
 second officer in command, or the assistant military agent, shall imme- 
 diately secure ail his effects or equipage, then in camp or quarters, 
 and shall make an inventory thereof, and forthwith transmit the same 
 to the office of. the Department of War, to the end that his executors 
 or administrators may receive the same. — 94//t Article of War. 
 
 When any non-commissioned officer or soldier shall die, or be killed 
 in the service of the Confederate States, the then commanding officer 
 of the troop or company shall, in the presence of two other commis- 
 sioned officers, iake an account of what effects he died possessed of, 
 above his arms and accoutrements, and transmit the same to the office 
 of the Department of War, which said effects are to be accounted for, 
 and paid to the representatives of such deceased non-commissioned of- 
 ficer or soldier. And in case any of the officers,.so authorized to take 
 care of the effects of such deceased non-commissioned officers and 
 soldiers, should, before they have accounted to their representatives for 
 the same, have occasion to leave the regiment or post, by preferm-ent 
 or otherwise, they shall, before they be permitted to quit the same," 
 deposit in the hands of the commanding officer, or of the assistant 
 military agent, all the effects of such deceased non-commissioned offi- 
 cers and soldiers, in order that the same may be secured for, and paid 
 to their respective representatives. — 95th Article of War. 
 
 By Paragraph II^General Orders No. 80, A. & I. G., 
 Oct. 30, 1862, Surgeons and Assistant Surgeons are re- 
 quired to make " a statement setting forth a list of the 
 effects left by deceased," I' the amount of the money, 
 and in whose hands the same will remain until legally 
 
58 EFFECTS OF DECEASED SOLDIERS. 
 
 called for," to accompany the certificate (hey are ordered 
 therein to forward upon the death of officers or sol- 
 ' diers who may die in military hospitals, or in private 
 hospitals or houses under their charge. 
 
 General Orders No. 49, A. & I. G., April 23d, 1863, 
 directs that "Upon the death of any soldier, the surgeon 
 in charge of the hospital at which it occurs, will cause 
 an inventory to be made of all his military clothing,'and 
 will make a fair appraisement of each article thereof. — 
 It will then be turned over to the nearest quartermaster 
 for re-issue. The original appraisement shall be for- 
 warded to the Second Auditor to secure its value to the 
 personal representatives of the deceased soldier, and h. 
 copy thereof be furnished to the receiving quartermaster, 
 who will issue the clothing at the appraised prices, and 
 not at those set forth in General Orders No. 100, last 
 series." This is amended by General Orders No. 03, 
 June 30th, 1863, to require that this ''appraisement of 
 deceased soldiers' clothing shall be 'made after it has 
 been washed and put in condition by the quartermaster, 
 and will approximate to the Government prices or rates 
 at which it was originally issued." 
 
 Paragraph II T, General Orders No. 67, A. & I. G., 
 May 25th, 1863, requires that " Surgeons will turn over 
 money or other effects of deceased soldiers (except cloth- 
 ing, which wUl'be disposed of as directed by General 
 Orders No. 49, 1863) to the quartermaster of the regi- 
 ment to which the soldier belonged, if he died in the 
 field, or to the quartermaster of the post, if he died in 
 hospital, taking therefor receipts and duplicates — one of 
 which will be forwarded by him to the commanding of- 
 ficer of the company of which the soldier was a mem- 
 ber, to be sent by hirn to the family of the deceased, 
 and the other to the Second Auditor of the Treasury. 
 Quartermasters will take up, upon their quarterly returns, 
 money thus paid, specifying the amount left by each de- 
 ceased soldier, his name, company and regiment." 
 
EFFECTS OF DECEASED SOLDIERS. 59 
 
 By Paragraph 1, General Orders No. 1, January 1st, 
 1864, "Jf, immediately after the death of an officer, 
 there be no family connection or legal representative 
 present, to whom the officer, charged by the 94th Arti- 
 cle of War with securing his effects, may deliver them, 
 he will turn them over, under the provisions of para- 
 graph 111, General Orders, No. 67 (1863) to the quarter- 
 master of the regiment, or post, as the circumstances 
 may indicate to be proper." 
 
 The term "effects" is construed to mean such per- 
 sonal property (except slaves) as was in the immediate 
 possession of the deceased, or held by the government 
 as belonging to him at the time of his death, and which 
 he was not prohibited from carrying with him in the 
 army, or for which transportation was allowed. It, 
 therefore, comprehends horses of officers, cavalrymen, 
 couriers, &c, cavalry equipments, private arms, 
 watches, personal jewelry, money, gold and silver coin, 
 notes, bills, &c. 
 
 Although it is the custom to pay the amount found 
 due for effects, or to give an order for the articles, to the 
 claimants under the law of 15th Feb., 1862, as wife, 
 child, father or mother, yet this does not preclude other 
 legal representatives from claiming for such effects. 
 The personal property with the deceased at his death, 
 though the government is obliged by its contract with 
 the soldier to preserve it, is neither "pay, bounty nor 
 allowance," but vests of right in the personal represen- 
 tatives, according to the lex loci of his residence, and 
 the government only designs to protect such property 
 from waste or destruction. Therefore, administrators, 
 (fcc, can claim for these effects no matter when the 
 soldier enlisted; and the rule of practice is to prefer, 
 and to pay over the effects to, the claimants named in 
 the Acts of Feb. 15th and Oct. 3d, 1862, because they 
 receive at the same time the pay, bounty and other al- 
 
60 EFFECTS OF DECEASED SOLDIERS. 
 
 lowances due; but where no claim has been made by- 
 one of these parties, the claim of the administrator 
 must be promptly audited for the effects due, although 
 he may not state that there is no wife, child, father or 
 mother living. 
 
 The receipts from quartermasters, and the returns and _ 
 inventories of effects from the officers charged with ren- 
 dering them to the Second Auditor, are recorded in led- 
 gers opened for that purpose, and the claims filed are 
 carefully compared therewith. An examination of these 
 ledgers exhibits an evident remissness in the rendering 
 of the returns, &c, required. 
 
 The value of effects is allowed by the Auditor and in- 
 cluded in the certificate of indebtedness to the claimant 
 in the following instances: — 
 
 1. For the appraisement of military clothing, as per 
 General Orders Nos. 49 and 93, IS63. 
 
 2. Where sales have been made by a Council of Ad- 
 ministration,' and the amount of proceeds returned as 
 per Army Regulations, Art. IT. 
 
 3. For "money," as per General Orders No. 67, 1863. 
 
 4. Where it is shown to the satisfaction of the Audi- 
 tor that the effects of deceased officers or soldiers have 
 been wrongfully appropriated or mis-applied by, or lost 
 through the neglect of, the officer, surgeon or quarter- 
 master, in whose hands they were; or whose duty it was 
 to take charge of them, the value proven will be allow- 
 ed to the claimant, and the amount is chargeable to the 
 account of such officer, surgeon or quartermaster. The 
 government contracts with'tlie soldier to make a certain 
 disposition of his effects, — these officers are its agents 
 for this purpose, and the government is responsible for 
 their laches. 
 
 Where the final statement or the surgeon's inven- 
 tory shows that deceased left a certain sum of money, 
 it is not allowed on this evidence immediately without 
 
EFFECTS OF DECEASED SOLDIERS. 61 
 
 further investigation; but such an admission«by such 
 officer makes him chargeable therewith,, and, on failure 
 to account for the same satisfactorily to the Auditor, 
 may be allowed to the claimant as due from the govern- 
 ment, it having been received by her authorized agent. 
 So, if the final statement or inventory shows that said 
 money was turned over to a certain Quartermaster, the 
 same course is pursued, unless the receipt of the Quar- 
 termaster is exhibited. Claims -for money left by de- 
 ceased can only be allowed promptly upon the receipt 
 of a bonded Quartermaster, that the same has been 
 placed in his hands as belonging to deceased. 
 
 With reference to money, the Second Auditor de- 
 cides, with the approval of the Secretary of the Treas- 
 ury, " That the moneys of deceased soldiers should 
 be considered in the hands of the government as soon 
 as received by the surgeon, its authorized agent, under 
 the orders of the War Department, and, in case of the 
 old issue, should be returned to the Treasury in the 
 identical notes, so that full credit may be given to the 
 heirs of the deceased; otherwise the deduction (under 
 the Act reducing the currency, Feb. 17, 1864,) would 
 be made thereon." 
 
 So with gold or other coin, and bank bills, &-c, it is 
 "in the hands of the government," as soon as received 
 by the surgeon, quartermaster, or other officer, and must 
 be returned and allowed as such, and not as mere 
 "money." 
 
 Inventories from surgeons or other officers, orreceipts 
 from quartermasters, showing that effects (except mo- 
 ney and clothing, as per General Orders No. 49, 1863,) 
 to the value of a certain sum, were left by deceased, or 
 have been turned over, &c.,are not correct. These offi- 
 cers have no right to sell or appraise the articles. They 
 should be disposed of by the Council of Administration, 
 Such statements, however, are prima facie evidence of 
 
62 SUPPLEMENTAL CLAIMS — LOST CERTIFICATES. 
 
 mis-application or neglect; and such officer will be re- 
 quired by the Auditor to account for the effects, and, on 
 failure to do so satisfactorily, the amount is chargeable 
 as above. And claimants in such cases will be per- 
 mitted to show that the effects were <>f greater value. 
 
 The inventory or final statement should enumerate 
 the identical articles or effects which were left by the 
 deceased - , and were taken into possession by the person 
 authorized by the government to receive them. 
 
 SUPPLEMENTAL CLAIMS. 
 
 If, in the settlement of the claim of the deceased officer 
 or soldier, any item due to him for pay, bounty, &c, 
 shall be omitted, a "supplemental claim" for the balance 
 due can be made by the party entitled thereto, in ac- 
 cordance with the rules and formalities required for ori- 
 ginal claims. The claimant, however, should state that 
 it is a "supplemental claim" for the particular allow- 
 ance named as omitted in the former settlement, and the 
 number of the certificate from which the amount was 
 omitted, should be -stated. 
 
 LOST CEP..TIFICATES. 
 
 In case of the loss or non-receipt of certificates of pay 
 due, the claimant must make affidavit before a Justice 
 of the Peace (to be certified by the Clerk of Court or 
 Probate Judge) stating the loss of his certificate, or non- 
 receipt thereof, that he has not received a duplicate thereof, 
 and that he has received no part of the amount claimed. 
 He must also give public 'notice of such loss or non-re- 
 ceipt by advertisement once a week for three consecutive 
 weeks, in a newspaper published at the seat of govern- 
 ment of his State, describing said certificate accurately, 
 and forewarning all persims from receiving or negocia- 
 
MISCELLANEOUS FINAL STATEMENTS. 63 
 
 ting the payment of the same, and a copy of this pub- 
 lication, or the certificate of the editor to the fact there- 
 of, duly attested, must accompany the foregoing affida- 
 vit — and the whole must be sent to the Second Audi- 
 tor, with a bond of indemnity to the Confederate States 
 in double the amount claimed; when, if satisfactory, a 
 duplicate certificate will be ordered. 
 
 MISCELLANEOUS. 
 
 FINAL STATEMENTS. 
 
 The following rules with reference to final statements 
 have been prescribed for the guidance of the auditing 
 clerks; but those who prepare them should be careful to 
 do so in accordance with the instructions heretofore 
 given, so as to avoid the necessity of applying any rule 
 to cover defects. Delay and loss is unavoidable when 
 the final statements are incorrect. 
 
 1. Certificates of Captains, or officers commanding 
 companies, should (as a general rule) be accepted as 
 sufficient evidence of the amount due to the soldier, un-^ 
 less they can be shown to be incorrect by the pay rolls 
 or other vouchers. 
 
 2. The prime object of the "Final Statement" for 
 the deceased soldier, is to prevent delay in the settlement, 
 and the clear intent of the orders relating thereto, is that 
 it shall be conclusive upon the points wherein it is pos- 
 itive, so as to avoid "calls" upon the A. &- I. G., and 
 Q,. M. Departments for information from the rolls. 
 
 3. Where two or more final statements are presented 
 for the same case, the first made shall be the basis of 
 settlement, though the subsequent ones may supply 
 omissions, or be used in correction of the preceding in 
 palpable errors. When several such final statements in 
 the same case conflict materially, a "call" should be 
 made upon the A. &. I. G. or Q,. "My Department, as 
 
64 FINAL STATEMENTS. 
 
 may be necessary; but if upon this "call" the neces- 
 sary evidence cannot be procured or is of doubtful 
 character, the first made final statement must be taken as 
 the basis for settlement, because it approximates nearest 
 to the requirement that the final statement must be 
 made by the officer commanding the company at the 
 time of the death of deceased. 
 
 4. A statement by the commanding officer of the ac- 
 count of the deceased with the Confederate States, is not 
 to be rejected because of its informality, if the evidence 
 necessary can be deduced therefrom. It will then be 
 considered as in the nature of a final statement. 
 
 5. Where the commanding officer states his belief 
 that the soldier is dead, with reasonable circumstances 
 to warrant the belief, but cannot state fact and date of 
 death positively, the affidavit of the claimant to the fact 
 and date of death, if positively made, and satisfactory 
 to the Auditor, may be taken to perfect the Captain's 
 statement, and allow the claim. And, also, where the 
 claim^ with the evidence, shall show satisfactorily that 
 the death occurred in a certain month, the exact day not 
 ascertained, the claim may be allowed and paid, to in- 
 clude the first day of the month. 
 
 6. -Enlistment will be inferred from a finalsstatement 
 which shows date of "last payment," or the affidavit 
 of claimant to the fact and date of enlistment in such 
 case may be considered sufficient evidence. 
 
 7. Where the final statement shows that the soldier 
 was missing from a day certain, and is supposed to have 
 died or been killed, or that he was wounded on a cer- 
 tain day, and is supposed to have died on the field, or 
 in the hands of the enemy, death will be presumed, and 
 the date fixed to be the day stated as that when lie was 
 so missing or wounded, and payment made to that time. 
 
 8. 'Such discrepancies on the pay rolls, as the omis- 
 sion or insertion of a middle name, or the initial letter of 
 
RETURNS OF DECEASED SOLDIERS. 65 
 
 that name, are not such defects as to/ require their sus- 
 pension. In the case of Gaines vs. Stiles, 14 Peters' 
 Reports, page 322, it was decided that "The law knows 
 but one Christian name, and the omission or insertion of 
 the middle name, or the initial letter of that name, is 
 immaterial, and it is competent for the party to show 
 that he is known as well without, as with, the middle 
 name." 
 
 9. Nor is a slight difference in the spelling of a name 
 a sufficient cause for suspension. The. spelling and pro-' 
 nunoiation of .proper names are entirely arbitrary with 
 families, as originally established by themselves. And 
 it cannot be expected that the pay rolls will be critically 
 accurate in these matters, especially in time of war. 
 
 10. Certificates of payment, by paymasters, under 
 General Orders No. 28 and No. 57, 1863, in possession 
 of or belonging to an officer at his death, are taken as 
 evidence of last payment, unless the contrary is shown 
 from the rolls. 
 
 RETURNS OF DECEASED SOLDIERS. 
 
 A Return of Deceased Soldiers is required to be for- 
 warded to the Adjutant and Inspector General, by the 
 Colonels of regiments, quarterly. Also, a duplicate to 
 the Second Auditor'of the Treasury. — Army Reg., Par. 
 451, Art. 35. 
 
 " After an ac-tion, or affair, a return of the killed, wounded and 
 missing will be made, in which the name, rank and regiment of each 
 officer and soldier will be specified, with such remarks and explana- 
 tions as may be requisite for the records of the Department of War, 
 or be necessary to establish the just claims of any individual who may 
 have been wounded, or of the heirs and representatives of any killed 
 in action, taking care to specify the nature of the wound, the time and. 
 place of its occurrence, the company, regiment or corps; and the name 
 of the Captain, Colonel, or other commanding officer," — Army Beg , 
 Par. 453, .£rf. 35. 
 
66 FUNERAL EXPENSES—LOCAL DEFENCE, &C a 
 
 FUNERAL EXPENSES. 
 
 Funeral Expenses, at the rate of forty-five dollars for 
 a commissioned officer, and ten dollars for a non-com- 
 missioned officer or private, are allowed to claimants, 
 when they have actually paid such expenses. In such 
 case, the receipt of the undertaker, or person to whom 
 the account was paid, must accompany the claim, and 
 the fact of payment must be stated in claimant's affi- 
 davit. 
 
 LOCAL DEFENCE. 
 
 Volunteers in companies for local defence and special 
 service, (except 0. S. clerical local defence) when com- 
 plying with General Orders No. 86, 1863, and in actual 
 service "called for by the President," receive the same 
 pay and allowances as other troops, and the accounts of 
 those who may die or are killed in such service, are 
 audited in same manner, and allowed to same claimant. 
 The same rules also apply to the militia of any State, 
 when in the service of the Confederate States. 
 
 TRAVELLING EXPENSES. 
 
 Travelling expenses can only be allowed when the journey is per- 
 formed by direction, or approval, of the proper authorities. The 
 charge for travelling expenses is to be calculated by the shortest mail 
 route, or the route usually travelled, as the case may be. — Comptroller 1 * 
 Decision, No. 95. 
 
 Officers travelling under orders will be allowed transportation in 
 kind and ten dollars per diem. All General or Special Orders which 
 give other or different allowances are hereby revoked. Generals or 
 other officers commanding a district, department or army in the field, 
 and chiefs of the several military bureaux, are alone authorized to 
 give orders that will carrv transportation. -~Gtiv.ral Orders, A- &f I, 
 G.,,Yo. 59, 1364. 
 
ENLISTMENTS— RE-ENLISTMENTS, &'6. 67 
 
 ENLISTMENTS, 
 Enlistments into the array made under the provisions of the vari- 
 ous acts of Congress, must be regarded as contracts, and are to be con- 
 strued according to the rules and principles which regulate contracts 
 general!) 7 . — Comptroller's Decisions, JVb. 66. 
 
 ASSIGNMENTS. 
 
 As to the assignment, of claims against the Government, the acts 
 of the United States Congress of 2d July, 1846, and the 26th of Feb- 
 ruary, 1853, do not refer to such cases as the arrears of pay due to 
 soldiers, under certificates given by duly authorized officers, for a 
 certain and fixed sum, which, being in the nature of liquidated debts, 
 may be assigned at any time, by power of attorney. Those acts refer 
 only to doubtful and uncertain claims prosecuted before Congress or 
 the Departments, which cannot be assigned until the claim is settled 
 and liquidated and a warrant issued. The object of the law was to 
 preclude the frauds of lobby agents. — lb., JVb. 4. 
 
 RE- ENLISTMENTS . 
 
 If a soldier re-enlists, or is conscribed, at the end of his term of ser- 
 vice, th e first year of such re-enlistmsnt or conscription is the first year 
 under anew contract, and the soldier is entitled to such allowances as 
 are authorized by the regulations for the first year of each soldier's 
 service. The commencement of such service, of course, dates from 
 the date of the re-enjisiment or conscription.— Comptroller's Decisions, 
 JVa. 38. 
 
 OMISSION OF SEAL OF COURT. 
 
 To facilitate the settlement of deceased soldiers' claims in cases 
 where Clerks of Courts have neglected to affix the seal, a certificate 
 may be allowed from any citizen here present, who is well known to 
 the department, that he is acquainted with the signature of the Clerk 
 of the Court, and of the Justice of the Peace, who sig-ned the affidavit 
 of the claimant.— Comptroller's Decisions. 
 
 gOLDIEftS PETAINED BEYOND THEIR TERM OP SERVICE. 
 
 When a soldier does not receive his discharge at the end of his 
 term of service, and is retained in the service beyond that trine, -he is 
 to be paid to the time of his actual discharge.— lb., Ab. 90. 
 
68 SOLDIERS ILLEGALLY DISCHARGED, &e, 
 
 SOLDIERS ILLEGALLY DISCHARGED. 
 
 Jf a soldier is illegally discharged, or against his will, he is entitled 
 to be paid up to the time of the discharge of his company, or to the 
 expiration of his term of enlistment, (which ever shall first occur.) 
 lb., Mo. 92. 
 
 LAPSE OF TIME. 
 
 Although lapse of time furnishes strong presumptive evidence 
 against the justice of a claim, it is not an insuperable bar to its allow- 
 ance and payment where the delay can be reasonably accounted for. 
 lb., Mo. 89. 
 
 PRISONERS 
 
 When a soldier is taken prisoner by the enemy, he is entitled to his 
 pay and allowances during his captivity, and to his travelling allow- 
 ance from the place of his release to his home.-«Ib., Mo, 91. 
 
CONCLUSION. 69 
 
 CONCLUSION. 
 
 By Acts of Congress of February 16th and May 31st, 
 1864, a to aid any State in communicating with and per- 
 fecting records concerning its troops," the agents for this 
 purpose are "charged with the duty of obtaining from 
 the officers in command of companies, final statements 
 of deceased soldiers, to be filed in the Second Auditor's 
 office, to facilitate the settlement of such claims." The 
 final statements, therefore, for Alabama soldiers, can be 
 forwarded directly to me, and will receive prompt at- 
 tention. 
 
 There are many thousands of unsettled claims now 
 on file in the office of the Second Auditor that are 
 u suspended for evidence" and cannot be settled for the 
 want of the final statement. I have prepared a list of 
 those from the State of Alabama according to the com- 
 panies and regiments to which the soldiers belonged, 
 and am communicating with the commanding officers 
 as rapidly as possible in the endeavour to get the final 
 statement speedily for every case suspended on this ac- 
 count. They have accumulated, however, so largely, 
 and the active operations of the army -interfere so seri- 
 ously with efforts to procure them, that claimants mu^ 
 have patience with unavoidable delays. Assuredly I 
 do most earnestly sympathize with the distressed par- 
 ties, mainly destitute widows, mothers, &c, who con- 
 stitute these claimants, and, appreciating fully the gen- 
 erous motive that induced the Executive of Alabama to 
 institute this agency, I shall spare no labor to promote 
 the prompt settlement of every claim. When it is noted, 
 too, that the settlement of these claims will distribute in 
 this State alone probably not less than three millions of 
 dollars to its most needy class of population, and to 
 other States in similar proportion, there is a further in- 
 
70 CONCLUSION - . 
 
 centive, besides that of kindness to the suffering claim- 
 ant, for perseverance and energy in a work so excellent 
 for the public good. 
 
 There are numerous cases here also suspended for 
 some material omission in the form of application. I 
 have prepared a list of these, also, and notify the 
 claimants in every instance ascertained. 
 
 It gives me pleasure to add that I am materially in- 
 debted to the courtesy of the officers in the Second Au- 
 ditor's and Comptroller's Departments, who exhibit a 
 commendable zeal to forward and facilitate these -settle- 
 ments as far as their powers extend, though obstructed 
 by many embarrassments which can only be appre- 
 ciated by contact with them. The interest and zeal of 
 these officers has been especially manifested in the aid 
 extended to me in the preparation and by the- endorse- 
 ment of this' work, so necessary, cot only for general 
 information, but for the regulation of system in the set- 
 tlements. And commendation is due particularly to 
 the "Chiefs of Divisions of Deceased Soldiers' Claims," 
 in the respective offices, upon whom the responsibility 
 for this class of claims mainly rests. These gentlemen 
 have cheerfully rendered valuable assistance in this 
 compilation, and to Mr. *J. Calvert, in the office of the 
 Second Auditor, lam indebted more than ordinarily for 
 irre kindness with which he has given to the work the 
 benefit of his thorough practical knowledge of the sub- 
 jects embraced herein. 
 
 * Erroneously printed ,( T\ Calvert," in the endorsement on p. 3, 
 
INDEX 
 
 Acts of Congress: Page 
 
 Concerning the Pay and Allowances of Deceased Soldiers. ..... S 
 
 To Increase the Compensation of Non-Commi=sioned Officers 
 
 and Privates in the Army of the Confederate States. 27 
 
 To Graduate the Pay of General Officers. 27 
 
 To Pay Officers, Non-Commissioned Officers and Privates, not 
 Legally Mustered into the Service of the Confederate States, 
 
 for Services actually performed. 28 
 
 To Provide Compensation for Officers who may heretofore have 
 performed Staff Duty under orders of their Superior Officers, 28 
 
 Concerning Compensation to Detailed Men 29 
 
 To provide for the Compensation of Non-Commissioned Officers, 
 
 Soldiers, Sailors and Marines, on Detailed Service. 31 
 
 To Repeal the Law authorizing Commutation for Soldiers' 
 Clothing, and to require Clothing to be furnished by the Sec- 
 retary of War in kind. .'. 40 
 
 Audit of Claims: 
 
 Supervision of, by S.econd Auditor . . 8 
 
 Jurisdiction of Comptroller. 9 
 
 Arms: 
 Payment for 50, 51 
 
 Assignments: 
 Of Claims, how made. 67 
 
 Bounty: 
 
 To be included in Final Statement. 19 
 
 Acts and Orders relating to. 33, 34, 35 
 
 To be allowed when no mention is made on any rolls or other- 
 wise. 35 
 
 Vested by Enlistment. 35 
 
 To whom Allowed 35 
 
 To whom not Allowed 36 
 
 Construction of Acts: 
 
 Of February 15th, 1862— Opinion'of Attorney General 7 
 
 Certificate for Payment: 
 
 To be paid in preference to any other demands 16 
 
 When lost, how renewed 62 
 
 Commutation for Transportation in Lieu of Furlough: 
 
 Acts, Orders and Decisions relating to 36, 37, 38, 39 
 
 Commutation for Clothing: 
 Acts, Orders, Decisions and Instructions concerning, 
 
 39, 40, 41, 42, 43, 44, 45, 46, 47. 48 
 
 Conclusion 68 
 
 Commutation for Subsistence : 
 
 Authoritative Exposition from Department of Subsistence....... 48 
 
 Commutation for Forage, Fuel and Quarters: 
 
 When allowed to Deceased 57 
 
 Rules relating to •• 52 
 
 Duty of Officers: 
 
 To render Final Statements 23 
 
 Discharged Soldiers: 
 
 Who die before Payment 54 
 
 Paid to time of actual Discharge. „... 67 
 
 How paid when Illegally Discharged 68 
 
72 INDEX. 
 
 ' / 
 
 Endorsement: Page 
 From the Comptroller and Second Auditor, and Chiefs of Divi- 
 sions of Deceased Soldiers' Claims. .. .. 3 
 
 Equipments: 
 
 Payment for 50, 51 
 
 Effects of Deceased Officers and Soldiers: 
 
 How and by whom Preserved . , 56, 57, 58 
 
 What are "Effects," Ii9 
 
 Who can Claim for 59 
 
 When allowed CO 
 
 Officers accountable for GO 
 
 Identical Articles to be returned 62 
 
 Enlistments: 
 
 Regarded as Contracts 67 
 
 Final Statements: « 
 
 Necessary for Evidence in Settlement 18 
 
 By whom made 18, 19 
 
 Substance of 19, 20 
 
 How certified 20 
 
 To be verified 21 
 
 Form of -. 23 
 
 Rules in Auditing 63, 64, 65 
 
 Funeral Expenses: 
 
 When allowed, &c. * 66 
 
 Horses: 
 
 Killed in Action 52 
 
 Lost in Service , 53 
 
 Who must Claim... 53 
 
 Evidence Required 53 
 
 Introduction 4 
 
 Money: 
 
 Gold, Bills, &c , left by Deceased, to be allowed as such 61 
 
 Lapse of Time: 
 
 Not a bar to Claim if reasonably accounted for 68 
 
 Pay: 
 
 Pay and Allowances of the Army 25, 26 
 
 ■ Acts, Orders, Decisic-ns and Regulations concerning 26, 27, 28 
 
 Extra Pay and Pay on Detailed Service 28, 29, 30, 31 
 
 Table of Daily Pay 32 
 
 Mode of Calculating Pay 33 
 
 Of Retired Officers and Men to continue 55 
 
 Of Troops for Local Defence. 66 
 
 Prisoners: 
 
 Entitled to Pay, &c, in captivity 68 
 
 Returns of Deceased Soldiers: 
 
 When and by whom made 65 
 
 Re-Enlistment: 
 
 Regarded as new Contract 67 
 
 Stoppages: 
 
 When made 55 
 
 Supplemental. Claims: * 
 
 When and how made 62 
 
 Table of Distances. .. w « 4 
 
 Travelling Expenses: 
 
 When allowed 66 
 
 Of Prisoners 68 
 
 Seal of Court: 
 
 Remedy when omitted 67 
 
THIS WORK, I 
 
 L 
 
 D 
 
 \\ Eeing Instructions to Army Officers and to Claimants, with a ■* 
 y, io Collation of the Laws of Congress and the Orders from the 
 U & War Oepartment, and the Rules of Practice in the Offices 
 of the Second Auditor and Comptroller of the Treasury, 
 concerning the settlement of the Claims of Deceased 
 Officers and Soldiers, and adapted to general use, w 
 equally valuable in one State as another. 
 5 It embraces a complete collation of the laws and orders relating 
 J to Deceased Officers and Soldiers, and shows distinctly "Wno 
 ) Cam Claim" for the pay and allowances d<:e to such from " 
 J the's;overnment; how the claim is to be made and per- 
 ) fectvd; the "Evidence Required," and how to obtain 
 
 j the evidence; with special instructions concerning 
 
 7 Final Statements; who is to make them ami how 
 
 I they are to be made; with tin; "Pay and A'TIoh 
 
 ances of the Army," including 
 A Bounty, Commutation f>r Transporiation in lieu of Furlough; 
 
 Commutation for Cluthing; Commutation for Subsistence, £ 
 * Fuel, Forage, Quarters, Stc ; Horses fi >gt in service iiArais , 
 
 •| and Equipments; and treats particularly of the "Effects 
 
 ..." / 
 js of Deceased Soldiers," showing who are responsible 
 
 for the charge thereof, and how to obtain ihem; with 
 
 many matters of interest respecting the rights of 
 
 ; Soldiers to certain allowances, valuable to the 
 
 v living as well as to the representatives 
 
 1 of the deceased. 
 
 
 SOIjD DEfST 
 
 GEO. P. EVANS & C0. 5 
 
 BOOK AND JOB PRINTERS, 
 
 RICHMOND, VA. 
 
 i