War of the Rebellion: Serial 126 Page 0796 CORRESPONDENCE,ETC.

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disbursing this fund, and for that purpose a book was opened, known as "Monthly Statement - Pay of Bounty to Regulars and Volunteers on Enlistment," headed as follows:*

The act of Congress approved June 21, 1862, promulgated in General Orders, No. 74, of July 7, 1862, from the Adjutant- General's Office, authorized the payment of $25 of the $100 bounty authorized by act of July 22, 1861, to volunteer recruits on enlistment and muster in.

This advance bounty was paid by the disbursing officer as soon as the recruit, if for an old regiment, was inspected and mustered into the U. S.service; and if for a new regiment, as soon as the company to which he belonged was organized and mustered in.

When this advance bounty was not paid at the time the recruit was mustered in it was entered on the muster-in roll and so continued upon every subsequent muster and pay roll until the soldier was paid by a paymaster, as provided by General Orders, No. 90, of April 7, 1863, from the Adjutant-General's Office.

All volunteers who enlisted under the call of the President of July 18, 1864, were entitled to bounty as follows, under the act of July 4, 1864:

Recruits enlisting for one year........................... $100.00

Recruits enlisting for two years.......................... 200.00

Recruits enlisting for three years........................ 300.00

The first installment of this bounty was paid by disbursing officers to recruits on muster in as follows:

To recruits enlisting for one year....................... $33.33

To recruits enlisting for two years...................... 66.66

To recruits enlisting for three years.................... 100.00

This advance bounty was paid in the same manner and under the same regulations as the $25 advance bounty previously discussed.

DISBURSING OFFICERS" ACCOUNTS UNDER APPROPRIATION FOR PAY OF BOUNTY.

These accounts, like those under appropriation for collecting, drilling, and organizing volunteers, are sent to this office for administrative examination as soon as received at the office of the Second Auditor. They are taken up in their regular turn, examined under the orders and regulations in force at the time the expenditures were made, and disposed of in the same manner as accounts under appropriation for collecting, drilling, and organizing volunteers.

For the purpose of keeping a correct record of the analyses of disbursing officers" accounts under the appropriation for pay of bounty, a book, known as "Volunteer Service Expenditures," is kept, headed as follows:*

Another book is kept for the purpose of keeping a correct record of these accounts from the time they are received at this office until they are sent to the Treasury, known as "Record Book of Accounts of Disbursing Officers, Volunteer Service," and headed as follows:*

The number of monthly and quarterly accounts of disbursing

officers pertaining to the appropriation for pay of bounty

received at this office to January 1, 1866................. 1,875

Number examined to May 1,

Number examined between May 1, 1863, and

January 1, 1866..................................... 1,411

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Total number examined and sent to Treasury to

January 1, 1866............................................ 1,416

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Remaining in office....................................... 459

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*Form omitted.

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