proper vouchers for the disbursements of the funds advanced to them, and also with a provision return, showing the disposition of provisions and stores purchased or derived from other sources. These accounts reach the Third Auditor through the Commissary-General of Subsistence. After adjustment in this division they are transmitted to the Second Comptroller for revision, and upon their return similar entries are made as in the case of quartermasters' accounts, when they are placed on file and remain in the custody of this office under the particular number of the settlement.

603. This division also examines and adjusts the ac counts of the officers and agents of the Engineer Department of the army, who disburse moneys out of the various appropriations made from time to time by Congress for the construction and repair of public works. These accounts embrace such disbursements for the following:

The purchase of sites and material for and construction and repair of the various fortifications throughout the United States.

The construction and repairs of roads, bridges, bridgetrains, &c., for armies in the field.

Surveys on the Atlantic and Pacific coasts..

Examinations and surveys of the northern and western lakes and rivers.

Construction and repairs of breakwaters.

Repair and improvement of harbors, both on the sea and 'the lake coast.

Improvement of rivers, and the purchase of snag and dredge boats for the same.

The expenses of the Military Academy at West Point.

The proceedings regarding these accounts are the same in substance as explained in regard to the accounts previously mentioned.

IV. THE CLAIMS DIVISION.

604. This division is charged with the examination and settlement of claims of a miscellaneous character arising in the various branches of service in the War Department. To particularize, they embrace those growing out of the purchase or appropriation of supplies and stores for the army; the purchase, hire, or appropriation of water craft, railroad stock, horses, wagons, and other means of transportation; the transportation contracts of the army; the occupation of real estate for camps, barracks, hospitals, fortifications, &c.; the hire of employees, mileage, courtsmartial fees, travelling expenses, commutations, &c.; claims for compensation for vessels, railroad cars, engines, horses, equipage, wagons, &c., lost in the military service; claims growing out of the Oregon and Washington Territorial wars of 1855 and 1856, and other Indian wars; claims of various descriptions under special acts of Congress, and claims of the several States and Territories for expenses incurred by them in raising and equipping troops for the service of the United States, in suppressing the rebellion of 1861, and for the suppression of Indian outbreaks.

The special claims referred to are those coming within the provisions of the Revised Statutes, sections 3482 to 3489, and of the act of July 4, 1864, (Stats. 13, p. 381,) as reënacted in section 300 of those statutes. The first class embraces claims on account of horses lost in battle or dying of wounds received therein, abandoned in the field for want of transport or of forage, or on account of property lost or abandoned while in the military service. The second class embraces all claims of loyal citizens in States not in rebellion for quartermaster's and subsistence stores actually furnished to the army, receipted for, or taken and not receipted for. Such claims are by law required to be

first submitted to the Quartermaster-General or Commissary-General respectively for examination, by whom the same are to be reported to the Third Auditor for settlement. By the act of June 16, 1874, the claims of the last class, if allowed by the officers mentioned, are to be reported to Congress for consideration and appropriation.

V. THE PENSION DIVISION.

605. The duties devolving upon this division embrace the examination and settlement of all accounts pertaining to the payment of army pensions.

These pensions are paid by agents distributed at convenient points throughout the country. They make their payments quarterly and submit their accounts, together with all vouchers for each month, directly to the Third Auditor.

606. In this division a roll book is kept of all army pensioners of the several classes. When a pension is granted by the Secretary of the Interior a certificate is sent directly to the proper pension agent, while at the same time a copy is transmitted to the Third Auditor, the substance of which is entered in the roll book referred to in the proper agent's subdivision. On this roll is given the name in full of the pensioner, date of commencement and ending of the pension, or other data to assist in the proper adjustment of the accounts of the several agents.

607. An account is kept with each pension agent, charging him with all moneys advanced for payment of pensions.

Upon the receipt of his monthly statement, together with the abstract and vouchers, a preliminary examination is made in this division, to see if the money advanced is prop erly accounted for; when, after a written acknowledgment of receipt, the account is filed to await its turn for audit.

Upon the adjustment, each voucher is carefully exam

ined, and the payment made is entered on the roll book opposite the pensioner's name. When the adjustment is completed the account and vouchers are sent to the Second Comptroller for revision. On their return with his official certificate, they are placed under the appropriate number of the settlement in the permanent files of the office.

608. It is the duty of this division, on the return from the Comptroller of a settlement certified by him, to notify the officer whose account has been thus settled in such division of the state of that account, explaining specifically, but minutely, the differences existing between him and the Government.

VI. THE COLLECTION DIVISION.

609. This division makes examinations of settlements on file, and prepares papers and data when it becomes necessary to bring suit against a delinquent officer and his bondsmen.

610. It is also charged with the entering of payments by the department for property purchased or seized by army officers, upon the abstracts of property filed with their accounts. These abstracts embrace property purchased or seized by the officers of the army while in the field with troops, and not paid for.

The liability of the Government for such property is conceded, and consequently numerous claims by private parties for the value of the articles sold or seized are made, and have been made in the past, upon the officers of the executive department authorized to make settlements. Without some check on the property returns, it would be impracticable to tell whether certified vouchers and memorandum receipts presented in proof of claims have been already paid. Payments may have been made by a disburs

ing officer of the Quartermaster's Department, and it is wholly impracticable to examine the money accounts of every officer who may have paid the claim. Fraudulent and erroneous claims are liable to be presented at any time, and the Government is powerless if it has not some means of practicable or ready access calculated to show the fraud or error. Therefore, by entering payment opposite the purchase or seizure on these accountability abstracts of the purchasing or seizing officer, every payment made will be a matter of record on the evidence, which must be referred to in case of a claim presented. This seems to be the only feasible mode for the protection of the Government against the double payment of claims liable to arise on these abstracts.

611. This Collection Division is charged also with the examination of army muster rolls, to answer inquiries of the Pension Office as to the time of service of persons making claims for pensions and bounty lands.