103. The Board of Enrollment shall make the enlistment papers of substitutes in duplicate, of which one shall be forwarded to the Adjutant-General of the Army,and the other retained among the records of the Enrolling Board.
104. After all the substitutes have been accepted and enlisted in a district, the Board of Enrollment will render a statement (Form 41) to the Provost-Marshal-General.
105. Certificates of exemption from the draft, by reason of having provided a substitute,or having paid commutation money, shall be furnished by the Board of Enrollment according to Form 30.
106. The Board shall furnish a discharge (Form 30) to any drafted person who presents a bona fide receipt for the sum of $300,for the procuration of substitutes, from the person authorized by the Secretary of War to receive it.
107. All persons exempted from the draft by the Board (section 14, enrollment act) shall be furnished with certificate of the fact (Form 31); and all persons "discharged," after the required number of ablebodied men shall have been obtained, shall be furnished by the Board with a certificate of the fact.
108. Blanks will be furnished from the office of the Provost- Marshal-General.
109. In order to have a sufficient quantity of blanks on hand at all times, provost-marshals will forward timely requisition through the headquarters of the acting assistant provost-marshal- general of their respective States. The envelopes forwarded to provost-marshals by this Bureau are to be used only in transmitting accounts, as classified in Circular 20, 1864, Provost-Marshal-General's Bureau, and as indicated by the prescribed heading thereon.
RULES FOR MAKING OUT ACCOUNTS AND RETURNS.
110. One copy of the monthly reports, returns, &c., must be transmitted to the Provost-Marshal-General's Office within five days after the end of the month to which they relate, and one copy thereof will be kept on file in the office of each provost- marshal.
111. Provost-marshals are required to sign all official communications sent from their offices. In signing accounts and papers, provost-marshals must append their rank and title tot heir names, and specify the number of the district and the State in which their headquarters located. When absent by proper authority, the commissioner will sign such official papers as require immediate action, and in so doing will append to his official signature the words "in charge."
112. No expenditure, except as authorized by these regulations, shall be incurred without the previous sanction of the Provost-Marshal-General.
113. Each voucher must be complete in itself, and be accompanied by all orders and explanation necessary to make it fully understood. Explanations must be written on the vouchers themselves, or on paper attached to them, and should be in the form of a certificate. If the explanations do not show the account to be correct and just,it will be charged against the provost-marshal.
114. Vouchers for expenditures must state the date and place, the items and amount, to whom, for what purpose, and the number and