War of the Rebellion: Serial 125 Page 1209 UNION AUTHORITIES.

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and the reduction of the enemy's works on Morris Island, at Fort Morgan and Fort Gaines, by siege operations.*

Much information in campaign maps and other forms has been prepared and disseminated, the survey of the lakes has been satisfactorily continued, and progress made in the repairs and preservation of harborer works for which appropriations were made at the last session of Congress.

The expenditures of this year, including the maintenance of the Military Academy, amounted to $6,345,191.74.

A board of engineers ordered by the War Department in January, 1864, to examine the system of our sea-coast defenses, has performed its duties, recommending the modifications made necessary in them by the introduction of increased calibers and rifled guns, and to enable them to combat effectively iron- clad hostile fleets. Earth, as a material for parapets and ramparts, is now (as it has been from the earliest employment of battering artillery) found to be the best as well as the most economical resisting mass to oppose an enemy's fire, both on the land and sea fronts. This material is uniformly adhered to wherever the locality permits.

Nine officers of engineers, out of total number of eighty-six, have been lost during the year by death; all of them have given their lives to the service of the county.

During the year twenty-seven cadets completed the course of studies and practice in the Military Academy and were commissioned in the Army. The smallness of this number grows out of resignations which occurred in this class in the beginning of the rebellion. The classes at this time have the usual strength corresponding to Congressional representation.

The Commissary-General of Subsistence report that the supplies of subsistence stores have been mostly purchased in Boston, New York, Philadelphia, Baltimore, Washington, Cincinnati, Louisville, Chicago, and Saint Louis.+ Beef-cattle were furnished by contracts of short duration at most convenient places, and driven from the places of purchase to the field. Most of the stores were purchased by advertising, accepting the lowest bids offered for suitable articles at cash prices. Attempts have in some cases been made by individuals and associations to monopolize and control the prices of articles required by the by the Subsistence Bureau, thereby creating much difficulty.

The armies have been supplies with good and wholesome food, and large numbers of prisoners and suffering Union families have been furnished with subsistence. Generally the contractors and others have faithfully complied with their obligations. Officers employed in this branch of the service, with but few exceptions, have performed their duties with promptness in the field and at depots.

During the year ending June 30, 1864, 52,482 quarterly or monthly accounts have been examined and referred to the Treasury Department.

The report of the Quartermaster-General contains a statement of the operations and expenditures of the Bureau under his control during the fiscal year.++

The clerical force authorized by law is, in his opinion, still insufficient to make that prompt examination of accounts and reports of

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*For report of the Chief of Engineers see p. 793.

+For report of the Commissary-General off Subsistence see p. 782.

++For report of the Quartermaster-General see p. 874.

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