(4) Guards (enlisted men).
(5) Prisoners of war.
(6) Recruits (enlisted or mustered by provost-marshals).
For class II (persons not in the military service):
(1) Prisoners (citizens).
(2) Guards (citizens).
The number and rank of persons lodged, and the company, regiment, or other organization to which they belong, must be specified on the return. At the end of the month the provost-marshall shall take up these returns and enter them on the abstract. (Form 23.) Separate abstracts, in duplicate, shall be made for class I and for class II. The abstract, after being properly certified by the provost- marshal, will accompany, as a sub-voucher (Form 24),voucher for payment. These accounts must be kept separate and distinct from any other expense, and shall in no case be entered on the same voucher for any other expenditure.
152. The contractor will send for payment, monthly his account for lodgings furnished class I (persons in the military service), to the nearest disbursing officer of the Quartermaster's Department; and for class II (persons not in the military service), direct to the Provost-Marshal-General.
153. Officers in command of companies or detachments of the Veteran Reserve Corps,or of other troops, at stations where there are public quarters and where there is an officer of the Quartermaster's Department on duty, will make requisition on said quartermaster for quarters and fuel, in accordance with paragraph 1086, Revised Army Regulations.
154. Subsistence shall be obtained in all cases, when practicable, from the Commissary Department, U. S. Army, on ration returns (Form 13, Army Regulations of 1863), signed by the provost-marshal and approved by the commanding officer of the post or station. Separate ration returns shall be made for each description of persons specified in classes I and II of paragraph 162.
155. Where district headquarters are within reach of the posts, encampments, soldier's rests, or other places of accommodation provided for soldiers by the Government or by the public, the provost-marshal shall avail himself of these for subsisting his men.
156. When subsistence cannot be obtained, as prescribed in paragraphs 154 and 155, the provost-marshal shall make a written contract (Form 20) with some responsible party, to furnish subsistence on demand for as many men as he may from time to time present. Under a contract for cooked rations, three substantial meals shall constitute a complete ration.
157. Contracts for subsistence shall be made after due public notice, and on the lowest proposal received from a responsible person. These agreements shall expressly provide for their termination at such time
a The mode of procuring subsistence for the following description of troops, viz, recruiting parties and the recruits by them, new volunteer organizations after muster into the military service of the United States, as well as the manner of preparing, authenticating,and paying accounts for subsistence thus furnished, will be found in the Regulations of the Subsistence Department, and in such instructions on this subject as may be published from time to time by competent authority.