tained to be charged for the current year. He is required also to provide for the superintendence, management, and repair of said canal; and he may apply the tolls received, as far as necessary, to the payment of the current expenses. The receipts and expenses, together with a statement of the condition of the canal, must be set forth in his annual report, with a view to necessary legislation. (Act May 11, 1874, § 3; Stats. 18, p. 44.)

155. In all contracts for materials for public improvements, the Secretary of War is required to give preference to American material, and to cause all labor thereon to be performed within the United States. (Act March 3, 1875, Stats. 18, p. 455.)

156. He is charged with the publication of the official records of the war of the rebellion, as regards the army of the United States as well as the forces of the insurrection. (Act June 23, 1874, Stats. 18, p. 222.) And he is likewise required to preserve in the records of his department the names and places of burial of all soldiers of the army of the United States during the rebellion of 1861 for whom headstones have been authorized by him, in pursuance of law, to be erected, either in National cemeteries or in private village or city burial-grounds. (Acts March 3, 1873, and February 3, 1879.)

I. OFFICE OF THE ADJUTANT-GENERAL.

157. This office, as a bureau of the War Department, is in charge of the Adjutant-General of the Army. It receives the reports of the officers of the army as to the operations of their respective commands, the number, station, and condition of officers and, enlisted men. These reports are entered and tabulated, showing upon the books of the office the distribution and disposition of each organization of the army. It receives also the muster-rolls of each com

mand, which are methodically arranged, affording information-when desired by the Secretary of War, by the bureaus of the department, or by the accounting officers-as to the record of any officer or private soldier. This office attends to the publication of army orders from head-quarters, or orders of the Secretary of War, and transmits the same to the officers of the army. It has charge also of recruiting, establishes rendezvous for enlisted men, and directs all the details. It is besides the organ of communication between the commander-in-chief and the several administrative divisions of the army or their commanding officers, regarding the movement of troops, the condition and needs of the men, and as to all details of the service.

II. THE OFFICE OF THE QUARTERMASTER-GENERAL. 158. This bureau is in charge of the QuartermasterGeneral of the Army. It receives all accounts of the numerous quartermasters and assistant quartermasters, of their receipts of moneys and disbursements on account of supplies for the army, incidental expenses, purchase of cavalry and artillery horses, transportation of the army, clothing, National cemeteries, barracks and quarters, hospitals, fuel, forage, contingencies, &c. An administrative examination is given such accounts in this office before the same, with the vouchers and property returns, are transmitted to the Third Auditor of the Treasury for adjustment by that officer, as provided by law. These accounts are thus examined in the account branch of the office. Besides making this examination, a book account is kept of the individual disbursements of the officers.

159. The duties performed in the finance branch of the office embrace action on estimates made by disbursing officers of the Quartermaster's Department for funds for the purchase of supplies and for the other objects of appro

priations required by this branch of the service. Such action includes the preparation of requests for remittances to disbursing officers founded on such estimates.

160. The inspection branch of the office receives inventory and inspection reports of supplies, and the reports of the proceedings of boards of survey. It enters in books the letters received and written and indorsements made, and keeps the record of duty reports of officers of the Quartermaster's Department. It prepares the monthly roster of officers of that department, keeps all letters and papers relative to the assignment to duty of officers, also to the distribution of hired civilians therein, and relative individually to all officers and employees.

161. The clothing branch of the office keeps the account of clothing and equipage and clothing material manufactured and purchased at the principal depots of the Quartermaster's Department; the quantity sold, lost, and issued to the army; the amount expended on account of these supplies and for the preservation of the same; the amounts received from the sale of surplus, unserviceable, damaged, and other description of articles sold at the principal depots and posts; and exhibits the classification. of articles, and other details of this branch of supply for the army. This division of the office also receives claims on account of clothing and equipage, and examines the same for reference to the accounting officers.

162. Another branch of this office has charge, by assignment of the Quartermaster-General, of matters pertaining to indebted railroad companies; to regular and miscellaneous supplies, transportation, barracks and quarters; to miscellaneous claims, and claims under the act of July 4, 1864, arising from the seizure or receipt by officers of the army, during the rebellion of 1861, of quartermaster's supplies from loyal citizens. This branch keeps the account

of the indebtedness of such railroad companies, including principal and interest on theif purchase, of railroad material, rolling-stock, &c., which had been in use by the United States and remained on hand at the close of hostilities. It also has charge of the interests of the Government in the matter of transportation of troops and munitions of war over land-grant railroads, which by the terms of such grants are under stipulation to perform such transportation free from toll or other charge.

163. This branch receives and acts upon all estimates of quartermasters of funds required for annual supplies and expenditures; also miscellaneous estimates and requisitions for funds. It also prepares estimates for appropri ation by Congress to meet the annual expense of the reg. ular supplies for the Quartermaster-General's Department of the army, of transportation of the army, of barracks and quarters, &c.

164. This branch receives and files contracts made for the supply of forage, fuel, clothing, camp and garrison equipage, for horses, for transportation, for buildings, harness, miscellaneous services, &c. It makes and keeps a record of details furnished by the numerous reports of officers of the purchases made and moneys disbursed, as regards the principal objects of expenditure.

165. The claims received in the office of the Quartermaster-General are of three classes, viz.: claims for transportation of troops, &c.; claims under the act of July 4, 1864, before referred to; and miscellaneous claims. These here receive an administrative examination and scrutiny, and if approved, in whole or in part, are passed to the office of the Third Auditor for adjustment.

III. OFFICE OF THE PAYMASTER-GENERAL.

166. This office is under the charge of the PaymasterGeneral of the Army, and gives its attention to the pay

ments made to officers and men of the army for services. It receives from paymasters their estimates of funds required, abstracts of payments accompanied by the vouchers, general accounts current, and the monthly statements of funds, disbursements, &c. These accounts receive administrative examination in this office, and are afterwards transmitted to the Second Auditor for adjustment.

167. This office prepares the estimates upon which the annual appropriations by Congress for pay of the army are based. It keeps accounts or records of receipts, disbursements, and suspensions under each head of appropriation for pay of the army. It keeps also a record showing the deposits made with the paymasters by the enlisted men, according to the provisions of the act of May 15, 1872. These deposits are authorized to be made in sums not less than five dollars, and are accounted for by paymasters as other public funds, and passed to the credit of the appropriation for pay of the army. For any sum not less than fifty dollars, deposited for a period of six months or longer, the soldier on his final discharge is entitled to receive interest at the rate of four per cent. per annum.

IV. THE OFFICE OF THE COMMISSARY-GENERAL. 168. This office is under charge of the CommissaryGeneral of the Army, and transacts all necessary business connected with the direction of that office over the supplies of subsistence stores, and over the means devised for the purchase and distribution of such stores, and the proper and most efficient mode of maintaining the army.

169. Accordingly, it receives all reports of the various commissary officers as to such purchase, transportation, and distribution; all reports as to advertisements for proposals to furnish the same, and as to contracts entered into. It receives also from such officers all contracts made by them, which are placed on file, as required by law.