PARTIAL MEMORANDUM INDEX, FOE THE INFORMATION OF OFFICERS OF THE PAY DEPARTMENT UNITED STATES ARMY, JUNE 30, 1863 COMPILED IN THE OFFICE OF THE PAYMASTER GENERAL U. S. ARMY, By J . H . E A T 0 X , ADDITIONAL PAYMASTER, U. S. A. WASHINGTON: GOVERNMENT PRINTING OFFICE. 1863. y^ N. B —These memoranda should be used in connexion with and auxiliary to the Mili- tary Laws and Official Regulations applicable to the service. It is also recommended that all newly promulgated orders or rules be noted, as received from time to time, upon blank leaves inserted between the pages of this pamphlet, so as to continue the memoranda by new matter, or by modifications of existing rules. PARTIAL MEMORANDUM INDEX FOR INFORMATION OF OFFICERS OF THE PAY DEPARTMENT U, S, ARMY, TO JUNE 30, 1863. ABSENCE WITHOUT LEAVE. Officers of the army absent, with or without leave, from duty s Allowances over six months, not to receive the allowances by law for servants, absent from duty forage, transportation of baggage, fuel, quarters, either in kind or over S1X montlls- commutation.—Act August 3, 1861; G. O. No. 54, 1861. Enlisted men absent from their regiments without authority are, Enlisted men at>- in fact, deserters, and not only forfeit all pay and allowances, but ar" deserters.eaV6 are subject to punishment and the penalties for desertion.—G. O. No. 65, 1862. Officers and enlisted men absent without leave or proper cause, ]is^cmresna"bsent to receive no pay until they shall adduce evidence before a mili- without leave to tary court or commission to show that absence was occasioned by uenct\|lv&c.no pay causes specified in General Order No. 92, 1862.—G. O. No. 102, 1862. Pay cannot leg-ally be withheld from a soldier who is with his Soldiers charged ^ toy -ioit i J with absence with- company, except by sentence of a court-martial, boldiers charged, out leave to be with absence without leave should be tried.—See 21st article J^" ^"J^ of war; Adjutant General to Paymaster General, July 28, 1862. held. A soldier absent without leave, and subsequently restored to wif,^\e^a^sf^ duty without trial, does not forfeit any pay which may have been feit pay during ab- due him when he absented himself, but does forfeit his pay during "nd„yf reslured his absence.—Second Comptroller, vol. 17, p. 330. ABSENTEES. Absentees restored to duty without punishment under thePresi- ^^^^ dent's proclamation to forfeit their pay and allowances during restored. their absence.—Section 26, act March 3, 1863; G. O. No. 73,1863. Any officer absent from duty with leave, except for sickness or Reduces pay of wounds, shall, during his absence, receive half the pay and allow- absent oftcers- ances prescribed by law, and no more; and any officer absent without leave shall * * * forfeit all pay or allowances dur- ing such absence.—Section 31, act March 3, 1863; G. O. No. 73, 1863. ACCOUNTS. Accounts of disbursements of disbursing officers to be rendered D|f tu0rsb"gr*^ to the Treasury Department monthly, (instead of quarterly, as dered monthly. heretofore,) within ten days after the expiration of each month.— Act July 17, 1862; G. O. Nos. 91 and 92 of 1862. 4 MEMORANDUM FOR THE PAY DEPARTMENT. toACshow Cwiiere Paymasters must state, on each account current, where their balances are de- balances are deposited; when not done, the accounts will be sent p"Mte ' back and the paymaster called on for a special report why he has neglected to make such statement.—Paymaster General, December 2, 1862, and, circular letter of Paymaster General, Jane 8, 1858. counts, "to'lvhom Paymasters to send their disbursing accounts, including vouch- ttan.-niitted. ers, (muster pay-rolls,) direct to Second Auditor, instead of, as heretofore, to the Paymaster General. In addition, to send a copy of "account current" and "monthly statement" direct to Paymaster General.— Circular of Second Comptroller, August 4, 1862, (modified as in the following paragraph.) Disbursing ac- Senior paymasters in charge of districts to transmit disbursing counts, when to * -J » p be forwarded. accounts to Paymaster General immediately after the end or each month ; other paymasters to make up and forward their accounts to Paymasters General at the earliest moment practicable after re- turning from payment of troops, except when very near the end of the month.— Circular of Paymaster General, June 12, 1863. Affidavit of offi- In case of lost vouchers, parole testimony or the affidavit of the lent for iost'vo'uch- officer cannot be accepted by the accounting officers as equivalent ers* to the vouchers necessary to the correct and prompt settlement of his account, as required by second section, act January 31, 1823.— Second Comptroller, vol. 19, p. 292. Monthly state- The monthly statement by paymasters of moneys received and ters. s expended must not be omitted.—Paragraph 1350, Army Regula- tions ; letter of Paymaster General, June 8, 1858. ADVANCES. Advances to be The paymaster should, before payment, satisfy himself, by in- cnnrffHu on the i »/ ■* x •/ ' +> •/ mils before pay- quiry of the company commander, whether or not advances of meiit. money or clothing have been made to officers or soldiers by State authorities, or by individuals, or by the United States; if so, the amount of advance, in dollars and cents, by each, stated separately, should be entered on the rolls, and the gross amount be deducted as stoppages against the officer or soldier. If no advances have been made, then the captain should certify at the bottom of the roll that the men furnished themselves with cloth- ing, transportation, subsistence, &c, and that nothing is due for advances on their account to the United States, to any State, or any individual.—Act of Congress, August 8, 1846; instructions of Colonel T. P. Andrews in 1861. (See "Travelling Allow- ances.") po^eedrUficate pro~ If necessary, insert the following certificate in the roll: " I cer- tify, on honor, that during the within muster period all advances of money made to officers and enlisted men of the company, whether from funds furnished by the United States, by any State, or from captured funds or property, have been duly charged hereon as stoppages; and that all advances of clothing received from the United States, or from the State of-------, have been deducted, and that there are no stoppages chargeable against officers or men, except what have been noted hereon." NorB —Attention to the above is the especial duty of the mustering offi- cer, and is particularly applicable to cases of muster-out at end of teim of service. Paymasters give attention to this, not as their especial duty, but only to protect the public iuterests where they have te.ison to believe there Las been pos.tive neglect. MEMORANDUM FOR THE PAY DEPARTMENT. 0 No person can, at his own option, create a legal claim on the Art,™TIof!>,r1!" n ., i ,, , , . . . r . .. , P vate funds for pub- United Mates by advancing his private funds or borrowing money lie purpose... for disbursement. No lien exists against the government in such cases, and the only remedy is by application to Congress. Nor has he an equitable claim until he shows that the expenditure en- ured to the benefit of the public.—Second Comptroller, vol. 19, p. 116, Sfc. ADVANCE PAY. ( See under " Pay," " Bounty.") AFRICANS. Persons of African descent, employed under the provisions of Pay of Africans section 15, act 166, of July 17, 1862, to receive $10 per month, Vice!°yed '" ber' (and one ration,) $3 of monthly pay to be in clothing.—G. O. No. 91, 1862. Persons of African descent who enlist under the act approved Africans who July 17, 1862, are entitled to ten dollars per month and one ra- enll°t' tion, three dollars of which monthly pay may be in clothing.— G. O. No. 163, 1863 ; Secretary of War on Senator Lane's let- ter of June 1, 1863. Two under cooks of African descent allowed to each company Pily °f Africans cook, at $10 per month, $3 of which to be for clothing.—Section as"" erL°° s' 10, act March 3; G. O. No. 73, 1863. AIDES-DE-CAMP. Major generals are entitled to three aides-de-camp, to be taken Aids t0 maJ°r from captains or lieutenants of the army. Brigadier generals to two aids, to be taken from the lieutenants ,.Aids t0. briga~ of the army.—Section 3, act July 22, 1861; section 3, act July 29, 1861. General officers of volunteers are not permitted to select their Aids of voiun- aides-de-camp from officers of the regular army.—G. O. No. 57, 1861. The appointment of additional aides-de-camp [act August 5, . Acf fnr add'- 1861] by major generals of the regular army, commanding in the repealed. ' field, is repealed. Those already appointed (July 17, 1862) to be continued.—G. O. No. 91, 1862. The commander of an army corps is entitled to three aides-de- Aids t0 com- camp, one with the rank of major, and two with the rank of cap- co'rps."8 tain, to be appointed, on recommendation of the corps commander, by the President, with the advice and consent of the Senate.— Section 10, act 166, July 17, 1862. See ("Army Corps.") The aides-de-camp of corps comm inders are the only members Aids of corps of their staff whom they are allowed to take with them when de- foTeTto^ccom'- tached from their commands.—G. O. No 212, 1862. pany them, &c. The aides-de-camp of corps commanders appointed under the Ai(ls ?f corPs . /> T i 1^ ,„L i -i i . rr . .i i . commanders en- law of July 17, 1862, must be considered in service until their titled to pay, &c commissions are revoked. Such aids are entitled to be paid, even though the corps commander miy not be on duty, until their commissions are revoked.—Decision of Secretary of War, case of Captain Pujfcr, aide-de-camp to M-ijor General Butler, June 30, 1863. 6 MEMORANDUM FOR THE PAY DEPARTMENT. The general to The general should certify on the pay accounts of his aids certify t» account , , ° , , -,J. , • /» ,1 tt •. n l< . of his aids. that they have been mustered into the service ot the United Mates as lieutenants, (of such a regiment,) and have been regularly ap- pointed his aids, naming date and appointment, and have duly served as such during the time charged for.—Paymaster General's office, 1862. ALLOTMENTS. Allotments, how The allotment or assignment of pay by volunteers for the benefit made- of their families will be made on a roll.—G. O. No. 81, 1861. is "I0lHeremittiince Paymasters to give drafts payable in New York city, to the order of those persons to whom allotments of pay are made by volun- teers, the allotment certificates or rolls being procured (by com- missioners appointed by the President) from the soldiers, duly certified in writing, and attested by some commissioned officer.— G. O. No. Ill, 1861. Note.—In some rases new allotment rolls have been ma e out. and the amouuts requested to be remitted to the St;ite treasurer for distribution. Rule for cancel- Allotments, being voluntary assignments, may, as to pay not previously transferred thereby, be cancelled upon proper notice. * * * Such allotments should not be cancelled without notice to the Paymaster General, of sufficient length of time to enable him to give notice to those who advance upon such allotments.— Solicitor of War Department to Paymaster General, April 23, 1863. Both forms of Both forms of allotment rolls, that of September 19, 1861, and allotment in force. of December 24> 1S()1) q. q. No. Ill, are in force.—Letter of Paymaster General, June 19, 1862. state agents for Agents appointed by the Governor of a State to obtain assign- ments of pay from volunteer soldiers will be recognized by pay- masters, and all necessary facilities afforded them for that pur- pose.— G. O. No. 41, 1862. allotments to be recognized APPOINTMENTS. Army appoint- The President alone, by and with the advice and consent of the byTile President'/ Senate, has power to make any appointments in the army. To no general has he delegated any portion of this power.—G. O. No. 12, 1862. volunteer offi- The governors of the States furnishing volunteers shall com- e^nvwhom'^"'"" mission the field, staff, and company officers. Except that where volunteers from such States offer their services, and the State authorities have refused or omitted to furnish, the President shall have power to commission such officers.—Section 4, act July 22, 1861; G. O. No. 49, 1861. (See "Vacancies," "Officers," "Staff Appointments.") artillery. Regiment of ar- The following is the organization of regiments and companies t,llery- of volunteer artillery : luaMUJttAJSDUAl FOR THE PAY DEPARTMENT. 7 Regiment of artillery (twelve batteries.) 1 colonel, 1 chaplain, 1 lieutenant colonel, 1 sergeant major, 1 major for every four batteries, 1 quartermaster sergeant, 1 adjutant (a company lieutenant,) 1 commissary sergeant, 1 quartermaster (a company lieu- 1 hospital steward, tenant,) 2 principal musicians. The field officers, chaplain, and regiment il staff—commissioned an 1 non- commissioned—will m>t be mustered or received into service without special authority from the War Department. Battery of artillery. Battery of artii- 1 captain, 8 corporals, 1 first lieutenant, 2 musicians, 1 second lieutenant, 2 artificers, 1 first sergeant, 1 wagoner, 1 quartermaster sergeant, 122 privates, 4 sergeants, 2 African under-cooks. To the above organization of a battery, one first and one second lieu- tenant, two sergeants, and four corporals, may be added at the Piesident's discretion.— G 0. No. 110, of 1863. Privates in excess of the legal organization have been ordered P"V^PS jn e*- e> o cess ot legal enm- paid by the Secretary of War. piementtobepaid. G. O. No. 126, of 1862, was not intended to discharge privates of volunteers Avho are in excess.—Secretary of War on letter of inquiry of Major Oakley, of November 5, 1862 ; War Depart- ment to Paymaster General, December 6, 1S62. All regiments of foot (or heavy) artillery which serve exclu- Heavy artillery sively in forts, or with siege trains, will be allowed the extra offic'e'rs'auowed'.'1' lieutenants and non-commissioned officers, as promulgated in General Order No. 110, 1863. In addition, each regiment will be allowed one surgeon and two assistant surgeons. The foreeroins: authority given on condition that in no case will Additional offi- , , ,. . ° , D ,yP i ■ i • i i-i cers, when recti v- the additional company officers be received or recognized until ed, &c. their respective companies are recruited to the maximum standard. Once full, and afterwards reduced by the casualties of field service, it is not intended that the companies shall be deprived of the full number of officers. Where regiments are to be or have been changed from infantry infantry changed to artillery, the following rules to govern : 1st. The additional commissioned and non-commissioned officers cannot be received or mustered into service until the companies with which they are to serve have been recruited to the maximum. 2d. A second major can be recognized when there are men in the regiment sufficient to form eight maximum companies. The third major can be mustered in when the regiment is complete to the maximum.— Secretary of War to Paymaster General, June 10, 1863. Surereons and assistant surgeons are not allowed to batteries of Surgeons and " o „ r„, i n i , • n -, assistant surgeons light artillery. 1 hey are only allowed to regiments or heavy not allowed, &c. artillery when the companies are serving together.—Secretary of War on inquiry of Major Judd, June 11, 1863. 8 MEMORANDUM FOR THE PAY DEPARTMENT. ARMY CORPS (STAFF OF.) staff of army The staff of the commander of each army corps to be one 3.'h0WC0"S"" assistant adjutant general, one quartermaster, one commissary of subsistence, one assistant inspector general, each with the rank of lieutenant colonel, to be assigned from the army or volunteers by the President, by and witli the advice and conseut of the Senate, on recommendation of the commander of the army corps.—Section 10, act 166, July 17, 1862; G. O. No. 91, 1862. officers perma- The assistant adjutant general, quartermaster, commissary of armtylycotrpsC:"et, W subsistence, and inspector general for each army corps, once as- signed from the War Department, to remain permanently attached to their respective corps without regard to the movements of corps commanders, unless otherwise assigned by the President. Ails may accom- The aides-de-camp authorized to corps commanders may accom- «i"f kc?" """" pany the generals for whom they are appointed in their changes of duty or station, except when assigned to a command inferior to an army corps, then their appointments will fall.—G. O. i\o. 212, 1862. (.See "Aides-de-camp.") ASSIGNMENTS OF PAY. Assigments of An assignment of a claim for pay due by a non-commissioned ray, when valid. 0^cer or prjVate, previous to discharge, is invalid under section 4, act May 8,1792. A transfer subsequent to the discharge is valid.— Second Comptroller to Paymaster General, July 29, 1856, vol. 19, p. 478. ASSISTANT SURGEONS. Two assistant Each regiment of volunteers in service of the United States to rcgTmenu L L have two assistant surgeons.—Act July 2, 1862; G. O. No. 79, 1862. Oniyonetoeach The above is modified by law of July 17, 1862, section 11, ot m ry regimen . ^ ^^ giving only one assistant surgeon to a regiment of cavalry volunteers.—G. O. No. 91, 1862. Restores the ad- Act of Congress of January 6, 1863, gives, after that date, two uuonai one, c. assistant surgeons to each regiment of cavalry volunteers.—G. O. No. 7, 1863. Pay of second Physicians and surgeons appointed since the 2d of July, 1862, orcava'n-y^&c.0"8 as second assistant surgeons in volunteer regiments of cavalry, duly mustered into the service of the United States, and who have actually performed the duties, shall be paid in like manner, &c, with other assistant surgeons of cavalry: Provided., Not more than two are allowed, and paid for services at one and the same time.— Act No. 62, March 3, 1863; G. O. No. 73, 1863. BACK PAY. (£ee"PAY.") BANDS. Rejrimpntii Regimental bands of volunteers abolished, with leader, and or- dered mustered out of service. Brigade bauds formed out of regi- mental bandmen. MEMORANDUM FOR THE PAY DEPARTMENT. 9 ^ Brigade bands to have sixteen musicians, with pay formerly Brigade bands. given to regimental bands. Leader's pay, $45 per month, with emoluments and allowances of a quartermaster sergeant.—G. O. No. 91, 1862 ; sections 5 and 6, act No. 165, July 17, 1862. No bands of volunteer regiments to be mustered into service New bi,n,1s not after October 26, 1861.—G. O. No. 91, 1861. allowed, &c. The leader of a brigade band is to be inclusive of the sixteen Bandleader. musicians forming the band ; he may be taken from either class and paid as leader. There is no objection to allowing the full First and second number of first class and second class musicians even in an incom- class "msiciiUl8- plete band.—Adjutant General to Second Comptroller, Novem- ber 1, 1862. Regimental bands of the regular army, under act July 29, 1861, Regimental are not changed by law of July 17, 1862. Principal musicians \™t™l^ regu" are not of the band, and should not be taken for leaders.—Adju- tant General to Second Comptroller, November 1, 1862. BOUNTY. Every volunteer non-commissioned officer, private, musician, Bounty of $ioo. and artificer, who is discharged (honorably) after a service of two years or during the war, to receive a bounty of $100 —Section 5, act July 22, 1861 ; G. O No. 49, 1861. The $100 bounty to volunteers in section 5, act July 22, 1861, Bounty not to he will not be entered on muster-rolls till the soldier is mustered out "ut'of servicT'6' of service, but will be paid to volunteers discharged from service after two years' service. The men enlisted in the regular forces after the first day of Regulars. July, 1861, shall be entitled to the same bounties in every respect as those allowed or to be allowed to the men of the volunteer forces.—Section 5, act July 29, 1861 ; G. O. No. 48. 1861. The heirs of volunteers who may die or be killed in service are Heirs of voiun- entitled to the S100 bounty, 5th and 6th sections, act July 22, teer" 1861. These claims to be first audited in the Treasury Depart- ment.—Section 6, act July 22, 1861 ; G. O. No. 49, 1861. The $100 bounty is not due for two years' service made up of Bounty, for what dissevered periods—that is, where the volunteer has been dis- Perl0tl due- charged, as of nine months' service, and again enlisted.—Decision of Second Comptroller. Where the final papers of a discharged soldier, enlisted under Bounty du» on the act of July 22, 1861, and previous to the act of July 5, 1862, fi"al papers' &c- show that he has served two years, and is honorably discharged, he is entitled to receive the $100 bounty, though his final state- ments may not state in words that said bounty is due.—Paymaster General to Major Taylor, May 26, 1863. Every non-commissioned officer, private, or other person who Dischargd soi- has been, or shall hereafter be, discharged from the army of the r/celve h"umy.tJ United States within two years from date of enlistment, by reason of wounds received in battle, shall be entitled to receive the same bounty as is granted or may be granted to the same class of per- sons who are discharged after a service of two years.—Act No. 63, March 3, 1863 ; G. O. No. 73, 1863. Section 5, act July 22, 1861, and section 5, act July 29, 1861, $^5 advance. to be so construed as to allow $25 of the $100 bounty to be paid immediately after enlistment to every soldier of the regular and 10 MEMORANDUM FOR THE PAY DEPARTMENT. volunteer forces hereafter enlisted during continuance of existing war.—Section 6, appropriation bill, July 5, 1862 ; G. O. Nos. 74 and 11, 1862. §50 bounty. The President authorized to accept the services of twelve months volunteers to fill up old regiments, to be on the same foot- ing as other volunteers, with $50 bounty, one-half of which to bo paid on joining regiments, the other one-half at expiration of en- listment.— Section 4, act 166, July 17, 1862 ; G. O. No. 91, 1862. Bounty and pre- When recruiting officers are not furnished with funds, the $25 ed, &c. bounty and 82 premium, allowed to volunteers enlisting in regular army, will be credited to the soldier, who has not already received it on the first muster-rolls after enlistment, to be paid by paymas- ter.— G. O. No. 162, 1862. Bounty and pre- The advance bounty and premium should be paid by the Uni- iTai'd^kcf Wh°m ted States mustering and disbursing officer at the time of muster into service. If not paid then, the amounts to be entered upon muster-in rolls, and continued upon every subsequent muster pay- roll until the soldier is paid by a paymaster.—G. O. Nos. 90 and 163, of 1863. i.imu of pay- New regiments of volunteers organizing after August 15, 1862, not entitled to bounty and advance pay.—G. O. No. 108, 1862 ; modified by subsequent orders. See G. O. 74 and 11, 1862 ;also, section 6, appropriation bill, July 5, 1862 / also G. O. No. 163, 1863. Limitonidvance Volunteer recruits to fill up old regiments not full to be paid advanced pay and bounty until September 1, 1862.—G. O. 10S, 1862, modified as above. Advance bountv Advance bounty and advance pay will be paid to those volun- regdimeius/°r °'d teering in old regiments.—G. O. Nos. 99, 108, 162, 198, of 1862. Volunteers to fill up new regiments to be entitled to advanced bounty and pay till August 22, 1862.—G. O. 108, 1862, modified as above. Advance bounty, Nine months volunteers are entitled to $25 advance bounty &c, to 9 months „ . , . .. J volunteers. and first month s pay (advance) on muster in of company or reg- iment.—Section 3, act 166, July 17, 1862 ; G. O. No. 91, 1862. Advance bounty When the $25 advance bounty and $2 premium have not, in ami premium paid . 7. .. 7 „ .. . J . , r. „ ' by p«yim:ster in individual cases of enlistment, been paid at tune of muster in, the certain cases. amounts will be entered on muster-rolls until paid by the pay- master. When not paid before discharge, the amounts for premium and bounty will be entered on the final statements for pay by the paymaster.—G. O. No. 163, 1863. Advance bounty The advance bounty paid to enlisted men, to be charged against deducted, &c. ,. -. -,. , i i t i i ° , & „ them when discharged, unless discharged upon surgeon s certifi- cate of disability for wounds received or sickness incurred since last enlistment.—Section 6, act No. 57, March 3,1863 ; G. O. No 73, 1863. Advance bounty When not paid before discharge, the amounts due for bountv to be entered on , n 1 -1,111. . r. ,V final statements and premium will be entered upon the duplicate certificates for and paid. pay( an(l wjll De p^ ^ a pavmaster---Q Q J^Q 99^ 1863. be$1a°id if°fiTatr a° A discharged soldier, discharged on account of wounds received uersdlsh'ow"he is in battle, is entitled to be paid by the paymaster the bounty of coumTiounto one h™dred dollars, (act July 22, 1861, and approved March 3, 1863,) less the amount of advance bounty previously paid him; provided his final papers show affirmatively that he is discharged MEMORANDUM FOR THE PAY DEPARTMENT. 11 on account of wounds received in battle.—Paymaster General to Paymaster Taylor, May 28, 1863.—[Second Auditorforbids pay- ment, as there is no special appropriation for such cases.] A volunteer soldier enlisted prior to date of President's procla- ®100 bounty, mation, May 3, 1861, and of General Order No. 15, May 4, 1861, w!,en not due- is not entitled to bounty of one hundred dollars, under act of July 22, 1861, General Order Xo. 49,1861, and General Order No. 137, 1863.—Decision of Solicitor of War Department, June 15, 1863. All payments of advance bounty to enlisted men who are dis- Advance bounty charged before serving out the term required by law for its pay- tobededucted-&<=. ment in full shall be allowed in settlement of the accounts of pay- masters ; but hereafter, in all such cases, the amount so advanced shall be charged against the enlisted men, unless the discharge be upon surgeon's certificate for wounds received or sickness incurred since their last enlistment.—Section 6, act 57, March 3, 1863; G. O. No. 73, 1863. Enlisted men discharged after two years' service, entitling them Arrearages of to bounty as in 6th section, act July 22, 1861, and 5th section, bounty- act July 27, 1861, the bounty due and remaining unpaid shall be credited upon their final statements and be paid like other arrearages by the pay department;—G. O. No. 137, 1863 Bounty to volunteers on re-enlistments.—-SW?"Re-exijstment." '{ounty for re- A n v i n /■ enlisting. All men enlisting in regular army tor five years' service within Bounty to re- ninety days from June 25, 1863, shall receive premium, advance cruUs' &c" pay and bounty of $402, as follows : Premium paid on enlistment..........-............ $2 00 Advance pay, first payment after first muster.......... 13 00 Advance bounty, paid at depot after being accepted____ 25 00 Bounty to be paid at 2d regular pay-day after enlistment. 50 00 Bounty to be paid at first pay-day after 8 months' service 50 00 Bounty to be paid at first pay-day after 12 months'service. 50 00 Bounty to be paid at first pay-day after 2 years' service. 50 00 Bounty to be paid at first pay-day after 3 years' service. 50 00 Bounty to be paid at first pay-day after 4 years' service. 50 00 Bounty to be paid at expiration of service............ 75 00 This bounty shall be allowed and paid in the mode above pro- Bountv extend- vided to all those men now in the regular army whose terms ex- *?d u> certain soi- pire within one year from this date, and who shall re-enlist at any vice! time within two months before the expiration of their present term of service.—G. O. No. 190, 1863. Volunteer infantry, cavalry, and artillery may be enlisted or Bounty to re- re-cnlisted for three years, or during the war, within ninety days cmits for "veteran: v o ' J J volunteers" from from June 25, 1863, as veteran volunteers. They are to be be- mustered-out or- tween the age of 18 and 45 years, to have heretofore been enlisted, siimzatl0ns- and to have served for not less than nine months. A veteran volunteer recruit, enlisted as above, shall be entitled to receive from the United States one month's advance pay, and a bounty and premium of $'402, paid as follows : On muster into service, one month's advance pay......$13 00 On muster into service, premium.................... 2 00 On muster into service, first instalment'of bounty....... 25 00 At first regular pay-day two months after muster in____ 50 00 At first regular pay-day after six months' service...... 50 00 At first regular pay-day after end of first year's service.. 50 00' 12 MEMORANDUM FOR THE PAY DEPARTMENT. At first regular pay-day after eighteen months' service.. $50 00 At first regular pay-day after two years' service........ 50 00 At first regular pay-day after two and a half years' service 50 00 At expiration of three years' service................ 75 00 G. O. No 191, 1863. Bounty in full, If the government shall not require these troops for the full three years, and they shall be mustered honorably out of service before the expiration of their terms of enlistment, they shall re- ceive, on being mustered out, the whole amount of bounty remain- ing unpaid, the same as if the full term had been served.—G. O. No. 191, 1863. Bounty due to The legal heirs of those who die in service shall be entitled to heirs of veterans . 1111 .. • i , A^ ±- £ ±\ l dying in service, receive the whole bounty remaining unpaid at the time ol the sol- dier's death.—G. O. No. 191, 1863. Nine months Volunteers or militia, now in service, whose term of service wdl mihtia, &c. expire within ninety days from June 25, 1863, and who shall then have been in service at least nine months, shall be entitled to the bounty and premium of $402, provided they re-enlist, before the expiration of their present term, for three years or during the war, to be paid in the manner provided above, the new term commenc- ing from date of re-enlistment. Three years Volunteers serving in three years' organizations on the 25th volunteers, &c. June, 1863, may, after the expiration of ninety days from that date, re-enlist for three years or the war, and be entitled to the aforesaid bounty, and be paid as above. The new term to com- mence from date of re-enlistment.—G. O. No. 191, 1863. CAVALRY. The following is the organization of regiments and companies of volunteer cavalry: Regiment airy. KEGIMENT OF CAVALRY. Twelve companies or troops. 1 colonel, 1 chaplain, airy 1 lieutenant colonel, 1 sergeant major, 3 majors, 1 quartermaster sergeant, 1 surgeon, 1 commissary sergeant, 2 assistant surgeons, 2 hospital stewards, 1 regimental adjutant, (an extra 1 saddler sergeant, lieutenant,) 1 veterinary surgeon, 1 regimental quartermaster, (an 1 chief trumpeter. extra lieutenant,) 1 regimental commissary, (extra lieutenant,) Company cav- Company or troop of cavalry. 1 captain, 8 corporals, 1 first lieutenant, 2 trumpeters, 1 second lieutenant, 2 farriers, or blacksmiths, 1 first sergeant, 1 saddler, 1 quartermaster sergeant, 1 wagoner, 1 commissary sergeant, Prom 60 to 78 privates, 5 sergeants, 2 African under-cooks, G. O. No. 110 1863. MEMORANDUM FOR THE PAY DEPARTMENT. 13 Privates in excess of the legal organization have been ordered P"vatps "> «- paid by the Secretary of War. General Order No. 126, of 1862, CesS '* P was not intended to discharge privates of volunteers who are in excess.—Secretary of War on inquiry of Major Oakley, Novem- ber 5, 1S62 ; War Department to Paymaster General, December 6, 1862. After January 6, 1863, each regiment of volunteer cavalry to Two assistant have two assistant surgeons.—G. O. No. 1, 1863. surgeons allowed. Each company of cavalry to have from sixty to seventy-eight Number of Pri privates.—G. O. No. 1, 1863. vales reQuire««. The grade of supernumerary second lieutenant, the two team- Supernumerary sters for each company, and one chief farrier and blacksmith for aMWieT"1'*0' each regiment of cavalry, abolished. Each company of cavalry to have two trumpeters, with pay of T"° trumpeters buglers. allowed. Each regiment of cavalry to have one veterinary surgeon, with One veterinary rank of sergeant major, and with compensation at $75 per surgeon allowed- month.—Section 37, act March 3, 1863; G. O. No. 73, 1863. A veterinary surgeon cannot be considered as an "enlisted veterinary sur- man." He may have been such when he became a veterinary s1ed°'red,how c0"' surgeon, with the rank of regimental sergeant major, for all pur- poses of drawing his pay. The word compensation is synony- mous with pay or salary; it cannot be considered as equivalent to pay, emoluments, and allowance of 40 cents per day for his horse.—Second Comptroller, June 15, 1863. A chief farrier, mustered out of service as not belonging to c:iief farrier. legal organization of cavalry, but supernumerary, by decision of Secretary of War, to be paid $21 per month.—Adjutant General to Paymaster General, May, 1863. All claims by supernumerary second lieutenants of cavalry Supernumerary. volunteers for pay, to be refused by paymasters, and to be refer- red to War Department for adjustment.—Adjutant General to Paymaster General, March 18, 1863. CERTIFICATES OF DISCHARGE. When certificates of discharge are lost, application for payment Lost certificates. is to be made to Second Auditor of the Treasury.— G. O. No. 30, 1863. (See "Discharges.") chaplains. After being appointed by the regimental commander, as pro- chaplain, how vided for in section 9, act July 22, 1861, the chaplain must be metered in. mustered into the service by an officer of the regular army.—G.O. No. 44, 1861. One chaplain allowed to each regiment of the army.—Act 38, Number. August 3, 1861; G. O. No. 54, 1861. Chaplains of permanent hospitals, authorized to be appointed chaplains of by the President, (one for each hospital,) whose pay to be the ^""ho^apDoint- same as regimental chaplains, and subject to same rules as to ed and paid. leaves of absence.—Act May 20, 1862; G. O. No. 55, 1862. No person to be appointed a chaplain who is not a regularly Qualifications. ordained minister of some religious denomination, and who does not present testimonials of good standing, with a recommendation clerks. 14 MEMORANDUM FOR THE PAY DEPARTMENT. for his appointment by not less than five accredited ministers be- longing to some authorized ecclesiastical body. lie must be mustered into service by an officer of the regular army, and be borne on the field and staff roll of the regiment.—Sections 8 and 9, act July 17, 1862 ; G. O. No. 91, 1862 ; G. O. No. 78, 1862 ; G. O. No. 126, 1862. chapia ns to cer The chaplain to certify on his pay account that he was actually on duty during the time charged for.—Section 9, act July 17, 1862. Hrspitu chap- Where the Senate failed to confirm chaplain's appointment pay? (hospital chaplain) the adjutant general decides he is entitled to pay (if he have been on duty) to date of receipt of notice of ex- piration of his appointment.—Decision on pay account of Chap lain John A. Spooner, filed with Judge M. Blair's letter, May 14, 1863. CLERKS OF PAYMASTERS. Appointment of Paymasters, in letters to Paymaster General, nominating their clerks to paymas- cierk8> t0 state date of appointm-nt and place of residence at time of appointment. The date of appointment must not antedate the approval of the paymaster's bond. The letter to be accompanied by oath "of clerk, filled up from printed form from War Depart- ment. Additional Paymasters have authority, under the special direction of the Paymaster General, to employ such additional clerks as may be necessary for the discharge of their duties.—Adjutant General to Paymaster General, June 17, 1861. claims for pay, assignment of. (See under "Assignments of Pay" and "Paymasters.") clothing. Commuted value Clothing for an officer's servant is commuted at $2 50 per month. unteers!"g Non-commissioned officers, musicians, artificers, and privates of volunteers are allowed $3 50 per month, or $42 per annum, as commutation of clothing when not furnished in kind.—Section 5, act July 22, 1861. Clothing trans- All clothing provided heretofore by State authorities, and not issued, to be turned over to officers of the Quartermaster's Depart- ment for issue to the troops. Clothing allowance under army regulations not to be exceeded.—G. O. No. 18, 1862, dated Feb- ruary 21, 1S62. On requisition of medical officer in charge of hospital or depot Mothine to sick 0f sick an(l wounded, the Quartermaster's Department shall issue and wounded. , , . -. , . ^ 1 ,,,„., such regulation clothing as may be necessary to health of sick and wounded, to replace that lost by casualties of war. Such is- sues to be gratuitous, and not to be charged.—G. O. No. 85,1862. Clothing ac- The clothing accounts of volunteer soldiers to be settled after u°""'to be settled they have been one year in service, (that is, settled to the end of once a year. g^ man'g enlistment year,) and the data stated on first muster- ferred for issue. Issues of extra MEMORANDUM FOR THE PAY DEPARTMENT. 15 roll for pay after expiration of such year. Muster for pay-rolls are not valid if this be omitted.—G. O. No. 97, 1862. Note—If the soldier's clothing account has, however, been settled to some date short of, or perhaps exceeding, the period of his enlistment year, it is l>est to consider the next year for settlement as dating from such last settlement. The clothing accounts of volunteers are to be settled every clothing ac- year. The money value of clothing drawn in kind to be stated Sed^'the roil'!1" on the rolls, and the paymaster then to make the calculations. Balances of clothing account due the soldier to be paid him on the rolls.—Decision of Paymaster General, February 12, 1863. When, by the casualties of the service, company clothing books Clothing ac- have been lost, the next payments to the troops to be made tie"" whelTco'm- without considering the clothing account. The soldier's clothing p»»y n°»ks have account to be considered balanced, and he be paid accordingly.— been lost" Secretary of War on Major Oakley's appeal of November 5, When a soldier has drawn clothing in advance, but not more No deduction than he was entitled to at time of issue, and subsequently dis- £^Cc^fincer- charged without fault imputed to him, no deduction should be made on account of the clothing received.—Second Comptroller, May, 1850. A private soldier, who, previous to receiving his allowance of Promoted pri- clothing, receives and accepts a commission in the army, is not cTo'thingT'01 draw entitled to his clothing.—Second Comptroller, October 31, 1846. In calculating payments for undrawn clothing; (regular soldiers) , foments for .i .- n ,, °J»r,/1 P » i ii V ° ^ ' ""drawn clothing. tne ratio ot the full term ot five years should govern.—Quarter- master General to Second Comptroller, May 23, 1850. company commanders. Detachments composed of parts of companies do not entitle to Detachments the ten dollars per month for commanding company.—Decision of paniesjr&°. C°m Second Comptroller, October 6, 1856. Company commanders absent on duty less than thirty days do Wh.en $'?. p« /» nioiiin is toritittd not forfeit the ten dollars for commanding company.—Paragraph 1325, Army Regulations. Recruiting detachments equal to the numerical force of a full $n> allowed, &c. company, entitle the commander to ten dollars additional under act March 2, 1827.—Second Comptroller, January 24, 1S38. A subaltern officer doing duty as an acting assistant commis- , Subaltern, enti- lied to &.c sary of subsistence, and commanding a company, is entitled to ' allowance of ten dollars per month for responsibility of clothing, &c, in addition to his twenty dollars as acting assistant commis- sary.—Second Comptroller to Lieutenant Benet, November 20, 1854. conscription. All persons enrolled under the conscript act shall, when called Drafted men, into the service of the United States, be placed on the same how regarded' footing in all respects as volunteers for three years or during the war, including advance pay and bounty, as now prescribed by law.—Section 11, act March 3, 1863; G. O. No. 73, 1863. 16 MEMORANDUM FOR THE PAY DEPARTMENT. When pay com- Drafted men under conscript law are entitled to pay from date of reporting at county rendezvous.— Decision of Secretary of War, April 28, 1863; G. 0. No. 99, 1862. Not to forfeit Drafted men do not forfeit pay, &c, when discharged for disa- bility within three months from date of enlistment.—Decision of Secretary of War, May 5, 1863. Pay of members The compensation of the surgeon and citizen of enrolling board of enrolling board. under congcript law tQ be that of an assistant surgeon United States Army of less than five years' service. " The time actually employed," for which these officers are entitled to compensation, to mean the period from date of acceptance of their appointments to the date of receipt of notice of dissolution of the board by the War Department. The provost marshal and the commissioner and surgeon of the board to be paid on officers' pay accounts, except that the account shall have, for the last two, the certificate of the provost marshal of the identity of the person, and that he was actually employed during the time charged for.—Provost Marshal General to Sec- retary of War, May 16, 1863. Emoiiing board, Payment shall be made to them (members of enrolling board) k., ..,Kn„. nsi/l * 11111 T% 7 • and to the provost marshal by the pay department.—Regulations Provost Marshal General's Bureau, paragraph 55. by whom paid. CONSOLIDATION. Companies con- No company formed by consolidation of the companies of a re- duced regiment shall exceed the maximum number prescribed by law.—Section 19, act March 3, 1863, in G. O. No. 73, of 1863. Rules for. Rules for consolidating regiments and companies under act March 3, 1863.—G. O. No. 86, 1863. COOKS. (See under "Pay" for compensation of" under-cooks."J DESCRIPTIVE lists. Description, how When a soldier is received in hospital without his descriptive list, the medical officer is to report the fact to the military com- mander, who will at once call on the company commander to fur- nish the history of the man's pay, clothing, &c.—G. O. No. 36, 1862. No payment on No payments to be made on a soldier's descriptive list. (See descriptive list. ^^ tt pAy „ and „ 0rdnance SERGEANT.") DESERTERS. (See "Absentees," "Furloughs," "Absentees without leave." ) Deserter forfeits All arrearages due a deserter are forfeited by his desertion.— Decision of Second Comptroller. Pay due to a de- j± deserter restored to duty without trial is entitled to pay from duty without tiiai. date of last payment to date when he absented himself without leave, and from date when he gave himself up to date of Having been restored to duty without trial as a deserter, his ab- MEMORANDUM FOR THE PAY DEPARTMENT. 17 sence does not work forfeiture of either retained pay or extra pay for other service.—Second Comptroller, September 1, 1854. The pay of a deserter may be applied to refund an overpay- Deserter's pay, ment made to him by a paymaster.—Secretary of War overruling how aPPlied- decision of Second Comptroller, July 13, 1859. No deserter shall be restored to duty without trial, except by opener, how the authority competent to order the trial. An apprehended de- serter, or one who surrenders nimself, shall receive no pay while awaiting trial. * * * Recruiting regulations, December 1,1862. In reckoning the time of service, and the pay and allowances Deserter, when of a deserter, he is to be considered as again in service when de- ?„ service"*1'1"1'1 livered up as a deserter to the proper authority.—Recruiting regulations December 1, 1862. DISCHARGES. The formal " discharge" should have upon it the indorsed °r> 1 *.•!•*•, nnai statements, pames are to furnish them with " final statements and certincates of discharge.—G. O. Nos. 53 and 6S, 1862. Duty of medical i;he me(lical inspector general and medical inspectors are to inspector general . . re * .„ ,. and medical m- indorse certificate of the soldier s discharge on the certincates ot spectors. disability.—(A O. No. 65, 1862. Note.—This is the authentication of the soldier's discharge, instead of the printed discharge required in paragraph 165, Army Regulations. Chief medical The chief medical officer in charge of all the general hospitals !ifacityf &e?UalS *n a large Clty to cause certificates of disability to be made out for such men as should be discharged, and forward them to the mili- tary commander of the city. The final statements and all the discharge papers will be made out under the supervision of the military commander, and be signed by him.— G. O. No. 36, 1862. President's ap- All discharges and acceptances of resignations of officers of volunteer staff who have been appointed by the President are irregular, and must be confirmed by the President.—G. O. No. 40, 1862. Discharge of The discharge of paroled prisoners of war under G. 0. No. G5, paroled prisoners. 1862j }g rescinded.—(?. O. No. 72, 1862. Enlisted men Non-commissioned officers and privates of the regular army are regular army, &c. to be discharged on receiving commissions.—G. O. No. 107, 1862. Discharges, by Discharges are only valid when signed bv a military com- wliom granted. , ° , / ,. i „ . mander, or the general commanding a department or army corps, the medical inspector general, or a medical inspector of the arniy. In other cases of discharge, besides those for disability, the final statements are to be furnished, as usual, by the company com- mander. When mustered out of service a discharge should be furnished, but no final statements, as the muster-out roll takes their place, and the soldier is paid thereon. The discharge itself should always bear the signature of the party granting it, or it cannot be recognized.—Decision of Secretary of War, A. G. O., November 8, 1862, and G. O. No. 53, 1862. Dishonorable Payments on dishonorable discharge. (See "Fay.") Di-charsres may In cases of serious disability from wounds or sickness, and on ne gr-nued, &c. ^e certificate of a private physician in good standing, soldiers may be discharged by the military commander, on the prescribed form of certificates of disability.—Cr. O. No. 65, 1862. No discharge Xo discharges will be given on account of rheumatism.—G O for rheumatism. ,T „ , 10/,n ° Ac. 65, 1862. No pay to sol- In case any volunteer shall be discharged within three months within 3Smomhs after entering service for a disability which existed at the time of after enlistment, enlistment, he shall receive neither pay nor allowances, except subsistence and transportation to his home. The certificate given by the surgeon will in all cases state whether the disability existed prior to the date of muster, or was contracted after it.—G. O. No. 51, 1861. {See "Conscription.") paymaster to in- When paying upon " final certificates," the paymaster will write dorse '• pain" on 1 1 i- , j- 7 1 i -r. l. J , . ■, . discharge. upon the soldier s discharge the word " Paid, and sign his name, before returning the discharge to the soldier.— Circular if Pay- master Generul, June 13, 1861. MEMORANDUM FOR THE PAY DEPARTMENT. 19 In all claims of pay by discharged soldiers, the duplicate cer- . p»Plicnte final ..£ c ,. f J Jt © .11. * i statement must be tincate ot enlistment, service, &c, as prescribed in regulations ot produced. pay department, must be produced.—Second Comptroller, vol. 12, pp. 358, 360. When from the situation of his company, or the nature of the Payondi*char»e , -.. • i • t i i i • subsequent to ex- service, a soldier cannot receive his discharge when his time ex- piration of term. pires, and is from necessity retained in service, he is to be paid up to the time of his actual discharge.—Second Comptroller, ved. 6, p. 149. A private soldier of militia or volunteers, who is illegally and illegal discharge against his will discharged from service, is entitled to his pay up tiine'^f'discharge to time of discharge of the company to which he belonged, or to of company. expiration of his term of enlistment.—Second Comptroller in Hay's case, June 6, 1849. A soldier convicted by civil authority of a crime, and thereby s >idier convict- withdrawn from the service of the United States by his own feits'hu'pay.'5 '°r fault, forfeits all pay, &c, due him at the time of his conviction.— Second, Comptroller, July 22, 1855, vol. 18, p. 350. A soldier tried and acquitted by civil authority, or discharged fried, acquitted, without trial, is entitled to pay for the time he was in custody.— Second Comptroller, January 8, 1844. A soldier dishonorably discharged, at any time, from the No travel pay in United States, as a punishment, is not entitled under existing cmai" ca:'e• laAvs to travel-pay and allowances from place of discharge to his residence.—Second, Comptroll r, September 24, 1853, and, Secre- tary of War, November 11, 1853. Bounty of 8100 to soldiers discharged for wounds received in Bounty for b,.i o ,,i) ... .. ,, wounds received. attle. (Sec "Bounty. Payments of advanced bounty to be deducted on discharge be- boimt ^.yianc°l,pt'lI fore expiration of term. (See "Bounty.") in certain cases. Bounty for two years' service to be paid, though not stated on «ioo bounty, &c. final papers. (See "Bounty.") Bounty of $100, with deduction of advance bounty. (See "Bounty.") Arrearages of bounty to be paid by pay department when Arrearages. charged on final statement. (See "Bounty.") Second Comptroller has decided that soldiers discharged for Pay of di?- disability with only a furlough or descriptive roll are entitled to r»i!^i^fcompftte pa- pay, provided there is satisfactory evidence of the identity of the p«r>- claimants, and that the payments are duly certified to the Second Auditor, and with the understanding that measures are taken to have the same properly noted on the rolls of the company to which the men are attached.—Second, Comptroller to Paymaster Gen- eral, February 5, 1S62. (This has more especial reference to action in Auditor's office.) When a soldier has drawn clothing in advance, but not more soldier di<- , , .ii, i i. ■ i 1 ii v charged who lias than he was entitled to at, the timeot issue, and subsequently dis- (lriUV?„ luivai.ce charged without his fault, no deduction should be made on ac- eion.n.i;. count of clothing received.—Second Comptroller, May, 1850. 20 MEMORANDUM FOR THE PAY DEPARTMENT. DISMISSED OFFICERS. (See paragraphs 1313 and 1316, Army Regulations.) ^nismi--sed offi- An officer dismissed from the service is not entitled to pay be- how paid. " 'S' yond the day on which the order announcing his dismissal is re- ceived at the post where he may be stationed, unless a particular day beyond the time be mentioned in the order.—Army Regula- tions, paragraph 1313. Limit of pay. Where an officer is dismissed to take effect en a certain day, he is not entitled to pay beyond that date.—Decision of Adjutan^ General. A dismissed volunteer officer must also present a certificate from his proper commanding offi< ev or regimental adjutant of the date on which the order of dismissal was received at his station. The colonel or quartermas- ter of his regiment should also furnish bim with a certificate that he is or is not indebted to the United States on account of property or pay. Entitled to pay If a dismissed officer is mustered present for pay up to date the to receipt of order. t .-,-,... i • i i_ ■ i j-i order was received dismissing him, he can be paid accordingly, upon the production of satisfactory evidence as to its non-receipt, provided there has been no one else drawing pay for the same position.—Decision of Secretary of War, April 18, 1863, case of Captain J. G. Holmes, who did not receive order dismissing him for a year after its date. Pay, when due. Dismissed officer restored to rank and duty is entitled to pay from date of order restoring him to duty.—Paymaster General, case of Lieutenant Vaughn, 1st Marine Battery, May 18, 1863. Pay of restored It is a uniform rule that when an officer (army or navy) is out of service, and is restored by reappointment, he cannot receive pay for the interval, except by act of Congress.—Second Comp- troller, vol. 15, p. 394. when not enti- An officer restored to the service either by the revocation of the 0 pay' order of dismissal or discharge, or by simple restoration, is not entitled to pay for the period that he was out of service, unless it is ordered by the War Department.—Decision of Secretary of War, July 1, 1863. Drafted men. DRAFTED MEN. (See under "Conscription.") wnorsubsequentiy Drafted men who subsequently volunteer.—(See under " Pay.") volunteer. ENGINEERS. Regiment of en- The following is the organization of volunteer engineers: gineers. REGIMENT OF ENGINEERS. Twelve companies. 1 colonel, 1 chaplain, 1 lieutenant colonel, 1 surgeon, 3 majors, 2 assistant surgeons, officers MEMORANDUM FOR THE PAY DEPARTMENT. 21 1 adjutant (a company officer,) 1 hospital steward, 1 quartermaster (a company offi- 3 quartermaster sergeants, cer>) 3 commissary sergeants. Company of engineers. Company of en- gineers 1 captain, 10 sergeants, 2 first lieutenants, 10 corporals, 1 second lieutenant, 64 artificers, 2 musicians, 64 privates. General Order No. Ill, 1862. Regiments and companies mustered into service as volunteer Regiments and engineers, pioneers, or sappers and miners, under orders of the SS" Mgineew" President, Secretary of War, or by authority of the commanding t0 be recognized. general of a military department, or which, being mustered into ser- vice as infantry, shall have been reorganized and employed as engineers, &c, &c, are to be recognized and accepted as volun- teer engineers, with pay of engineers of regular army.—Sec. 20, act 165, July 17, 1862; G. O. No. 91, 1862. There is no extra pay for an adjutant or regimental quarter- Pay of adjutant, master of volunteer engineers. Thirty-four dollars per month is &c >voll"'teeren- ii . i *■ gineers. all a regimental quartermaster sergeant or commissary sergeant can have.—Decision of Secretary of War on Major Febiger's inquiry, May 29, 1863. enrolling board. (See "Conscription.") EXTRA PAY. Non-commissioned officers should not be detailed for extra Non-commis- duty as cooks and nurses in hospital, and therefore are not en- sioned officers not titled to pay as extra-duty men.—Decision from Adjutant Gen- eral's Office, March 18, 1863. Enlisted men now or hereafter detailed to special service shall Extra pay not not receive any extra pay for such service beyond that allowed to al'°*ved, &c. other enlisted men. Men detailed from invalid detachments for cooks and nurses in hospital, or for any other extra duty, are not allowed extra pay in any case.—G. O. No. 69, 1863. Soldiers employed as hospital attendants are not entitled to Ho?pitai attend extra pay, the law of March 3, 1863, cutting off all such allow- antS; &c- ances.—General Order No. 69, 1863. FEMALE NURSES. Female nurses, instead of soldiers as nurses, are only allowed Female nurses, ai in general or permanent hospitals; the number to be indicated by lowu"ce a"d P"^ the Surgeon General or surgeon in charge of the hospital; they are to be mustered and paid on the hospital rolls; are allowed 40 cents per day, and one ration in kind, or commuted at cost price, (ration commuted by subsistence department,) and are entitled, in addition, to transportation in kind.—Sec. 6, act August 3,1861; G. O. No. 59, 1861. 22 MEMORANDUM FOR THE PAY DEPARTMENT. FINAL STATEMENTS. (See "Certificates," "Discharges.") Final state- Final statements, when lost, how to proceed.—Paragraph 1341 rmnts, when lost. ^^ ReguIati(mSf lg61 . and a Q Nq gg^ 18g2 Duplicated pa- Duplicate final statements forbidden. (See " Discharges.") ptrs forbidden. A FORAGE. Forage allowed The allowances for forage to mounted officers are not to be com- muted, but they are to draw forage in kind for. each horse actually kept by them, when, and at the place where, they are on duty (not exceeding the number authorized by law of July 17,1862.)— Section 1, act 165, July 17, 1862 ; G. O. No. 91, 1862. when forage may When forage in kind cannot be furnished by the proper depart- ment, officers entitled to it may commute, on quartermaster's or commanding officer's certificate; if on detached duty their own certificate will suffice. Officers on leave of absence are not entitled to forage or commutation therefor.—G. O. No. 132, 1862. (See "Horses," "Mounted Officers.") Note. —Commutation of forage allowance does not seem to be reasonable where the mounted troops, with whom the officer served, have been sup- plied by the proper department with forage in kind Issues to the troops buppose issues tqually practicable to officers serving with them. FORGED INDORSEMENTS. Payment on N payment made by a paymaster on treasury certificates, on a men! not allowed" forged indorsement, cannot be allowed, nor can a duplicate issue.— Second Comptroller, vol. 19, p. 116. Payments to a pay to a man fraudulently representing himself to be a volun- teer officer. teer officer, there being no such officer, not allowed in auditing disbursing accounts. (See under "Pay.") FUNDS. Transfer of Transfers of funds from the pay department to other depart - funds io other de- n.i • p 1 • i i panments loibid- ments of the service are forbidden. Qen- Paymasters are justified in disobeying the order to turn over the public funds appertaining to the pay department for any ob- ject not legitimately belonging to it.—Paragraph 1026, Army Regulations ; letter of Paymaster General, October 19, 1861. Paymasters' Funds turned over to other paymasters or refunded to the funds turned over, treasury are to De entered in "account current," but not in abstracts of payment.—Paragraph 1345, Army Regulations. Receipts in blank Receipts for public money or property in blank are not to be forbidden. . x, i t~i r\ tit nn -T-,^1 given or taken.—G. O. No. 93, 1861. FURLOUGHS. Furloughs for- Furloughs are not to be given by colonels or captains on any bidden except in V T J r % i • i \ band. not allowed to leaders of bands of cavalry regiments, (volunteers.)— Decision of Paymaster General, February 5, 1862. Not allowed to Forty cents per day not allowed to officers of light artillery.— hgm artillery. Indorsement of Paymaster General, March 29, 1S62, on letter of William H. Ross,' of March 19, 1862. Non-commis- Forty cents per day allowed to non-commissioned staff of vol- aUowedStaff' &c-> unteer cavalry.—Paymaster General to Major Wither ell, January 24, 1S62; Second Comptroller, vol. 6, p. 549. 4n cents per day The forty cents per day for use and risk of horse includes the ofCshoeing!Xpe"!'e expense of shoeing.—Second Comptroller, vol. 6, p. 291. HOSPITAL STEWARDS. stewards who Those hospital stewards only who receive the highest rate of hlgh'esua'ieo'fpay. Pay under the laws, 830 per month, are such as are appointed for the regular army by the Secretary of War, and those belonging to the non-commissioned staff of volunteer regiments.—G. O. No. 43, 1862. Actiiu hospital Acting hospital stewards, appointed under paragraph 1257, r i-, pa> o. anj no((i ^ paragraph 1289, Army Regulations of 1861, by the commanding officer, on recommendation of the medical officer in charge of a hospital, are to be paid as follows: at posts or with bodies of troops of more than four companies, $22 per month ; at posts of four companies and le> ing laws and regulations, are forbidden to grant discharges to any men under their control who may be fit for service in the invalid corps — G. O. No. 105, 1863. This prohibition is modified so far as not to include officers.—Paragraph 5, G. O. No. 173, 1863. No officer or enlisted man shall be entitled to or receive any Pension, bounty, pension, bounty, or premium for enlistment, re-enlistment, or service * in the invalid coips. They will receive all other pay and allow- ances now authorized by law for the United States infantry, except the increased pay for re-enlistment. The officers and men will be organized into companies of infantry, of the same strength as is now compTnnfs'"10" ° authorized by law for the United States infantry. Enlistments in EnHstments for this corps will be for three years, unless sooner discharged.—G. three years. O. No. 130, 1863, paragraph 26. No commissioned officer in the invalid corps will receive- a Major highest higher commission for the present than major.—G. O. No. 173, commi!iblon' 1863, paragraph 5. Officers of the invalid corps are to be paid from the date of Commencement acceptance of their appointments, and the enlisted men of the andPnfen. ° cer° same corps from the date of enlistment, as in the regular army.— Order of Secretary of War, July 17, 1S63. LEAVES OF ABSENCE. In time of war, leaves of absence are to be granted only by the Leaves of ab- Secretary of War, except when the certificate of a medical officer granted. y W °'n shall show, beyond doubt, that a change of location is necessary Except in cer- to save life or prevent permanent disability. In such case the commander of an army, a department, or district, may grant not exceeding twenty days—G. O. No. 61, 1862. Extensions of sick leaves are forbidden as well as all applica- Extension of tions for them.— G. O. No. 100, 1862. eaves forbidden. Officers absent without leave, or beyond the time of their leaves, Absent officers are not allowed to draw pay until a court-martial or military com- mission shall determine whether there was sufficient cause for their absence.—67. O. No. 100, 1862. Volunteer officers absent for more than sixty days from wounds Absence for over or disease contracted on duty, to be reported to Adjutant General sixty days" for discharge.— G. O. No. 100, 1862. In an army or army corps, no leave of absence to be granted on Mediccai director 26 MEMORANDUM FOR THE PAY DEPARTMENT. canuTc.6 appU' tne certificate of a regimental or brigade surgeon until the same is approved by the medical director of the army or army corps, on his own personal examination of the applicant, or by a medical officer appointed by him for such examination.—G. O. No. 100, 1862. certain officers When not serving in an army corps or separate army, the appli- to apply to Adju- . n i n *3 J * * -, i at n 1» tant General. cation for leave of absence is to be made to the Adjutant broneral s office; but no leave of absence will be granted, except in very extraordinary cases, unless the application be accompanied by a certificate such as is prescribed in General Order No. 61, 1862'— showing, beyond a doubt, that a change of location is necessary to save life or prevent permanent disability,—G. O. No. 100, 1862. BeiVcee*Vniiiir a*!d A11 leaves of absence are declared null and void by the Presi- void except in cer- dent, from August 11, 1862, unless given by the War Depart- tain ca>es. ment.— G. O. No. 102, 1S62. Restriction of Officers on leave of absence not to leave the limits of their mili- oniCttrs* tary department without special permission.— G. O.No. 114, 1862. Leaves of absence will not be considered as including the city Visits to Wash- of Washington, unless so stated and given by the War Depart- ingt"n- ment.—G. O. No. 114, 1862. (See "Absentees," "Fur- loughs.") MEDICAL STOREKEEPERS. Pay of medical Medical storekeepers have the pay and emoluments of store- storekeepers, keepers in the quartermaster's department.—G. O No. 55, 1S62. MEDICAL DEPARTMENT. Payment in cer- Payment to persons connected with medical department forbid- tain cases lorbid- den in certain cases._(See under " Pay.") MILITARY COMMANDER. where none has Where no military commander has been appointed, (in a city been appointed, where there are general hospitals,) the senior officer on duty as mustering or recruiting officer in the place is authorized and re- quired to act until another is appointed.—G. O. No. 65, 1862. MILITIA. Called into ser- When, in case of rebellion, militia are called into the service of vice ior sixty dajs, the United States.—Act of July 29, 1S61, in G. O. No. 54, 1861. Time limited to Whenever the President shall call forth the militia of the States, he may specify the period for service, not exceeding nine months.—Section 1, act 166, July 17, 1862. Mode of organ- The militia, when so called into service, shall be organized in the mode prescribed by law for volunteers, section 2, and shall Pay, &c. receive the pay and rations now allowed by law to soldiers, ac- cording to their respective grades.—Sections 1, 2, 15, act 166, in G. O. No. 91, 1862. MINORS. ization No pay or allow- Minors discharged by the civil authority, or upon the personal in application of parents or friends, will be discharged without pay or allowances.—Cr. O. No. 51, 1861. ances to minors in certain MEMORANDUM FOR THE PAY DEPARTMENT. 27 Hereafter (from September 7,1861) no discharges will be granted No discharges to to volunteers on the ground of minoritv.—G. O. No. 73, 1861. mm°rS' The 5th section, act September 28, 1S50, providing for the dis- No person under charge from service of minors enlisted without the consent of par- e'shtetn vears of ents or guardians, is repealed. Hereafter (from February 13, Zo^ST™' 1862) no person under the age of 18 shall be mustered into the service of the United States, and the oath of enlistment shall be conclusive as to his age.—Act of February 13, 1862, in G. O. N\ 15, 1862. The act of Congress of February 13, 1862, prohibiting the dis- Consent of pa- charge of minors, does not authorize their enlistment, or muster rems' &c- into service, except with the written consent of their parents, masters, or guardians.—G. O. No. 68,-1862. MOUNTED OFFICERS. Officers of the army and volunteers assigned to duty requiring Pay and aiiow- them to be mounted, shall, during such time, receive pay and al- ances' lowances of cavalry officers of the same grade.—Section 1, act 165, of July 17, 1862; G. O. No. 91, 1S62. Officers of the army and volunteers detailed for duty in the Officers mounted engineer, or other branches of the staff, are not entitled to pay ™ei^r own ex' and allowances of cavalry officers, unless ordered by the proper authority to be mounted; and when so mounted at their own ex- pense, they are entitled.—G. O. No. 132, 1862. The authority which can require mounted service of an officer what is «com- is the "competent authority" to order him mounted.—Adjutant petem auu,oru>'-" General of the Army. A commissary, or an assistant commissary of musters, appointed Mustering offi- by competent authority, and properly mounted, is entitled to cer 1S e"tlt,ed- cavalry allowances.—Adjutant General to Paymaster General, May 20, 1863. A mounted officer, being of the "field and staff" of an infantry Amounted offi- resjment, is not entitled to any increase of pay in cavalrv allow- cer, &c, not enti- o ' «-■ ± ' vice of the United States, or authorized to receive pay, until mus- tered in by the proper officer; nor is any officer properly out of service until discharged in orders, or mustered out by the proper officer.—G. O. No. 48, 1863. Musters dated Musters in to date back are only allowed on special proof by affidavit that it was impracticable to be done at an earlier date.— G. O. No. 48, 1863. Mustersin can- An officer cannot be mustered in to antedate the time he has been ikhiperVods.8 °er" performing the duties of his new grade, nor the time a vacancy has actually existed, nor to cover with his new grade a period for which he has been mustered on the rolls in a former grade. Muster-in re- Musters into and out of service must be made for each new newgrade. ' grade, as well as when enlisted men or citizens are appointed com- missioned officers. "Order" dis- j^ discharge, in "orders," is in all cases a muster out of the service, and no muster-out roll is needed. Separate rolls. A separate roll is to be made for each grade, and officers or en- listed men of different companies or regiments must not be mus- tered in or out on the same rolls. No one taken ;nj0 person will be taken up on any muster-rolls as an officer of tered'in. u yml!> any grade until mustered into the service of the United States in that grade, whether he be commissioned by the governor or not, Special duty of unless appointed by the President. Paymasters will closely ob- serve, and report all violations of this paragraph. No alteration of A muster once made will in no case be altered except by au- musters. thority from the adjutant general of the army. Duties of state Mustering officers for the States have authority only to muster troops organizing in their respective States, including recruits for regiments in the field, and those organized and not in the field. They have no authority to muster commissioned officers belonging to organizations which have left the State. Enlisted men. Eulisted men having received commissions or appointments will not be so mustered in as commissioned officers until they shall have been discharged as soldiers by the department or corps commander.—G. O. No. 48, 1863. Musters by New Secretary of War gave authority, November 22, 1S62, for the York adjutants. must;ers by adjutants of New York regiments, to be recognized in the same way as by second lieutenants, under G. 0. No. 75, 1862.— Adjutant General to Paymaster General, March 3, 1863. Payment prior to Mustering and disbursing officers do not pay " commutation for B,uster- clothing," nor pay proper; they pay proper travelling expenses MEMORANDUM FOR THE PAY DEPARTMENT. 29 prior to muster in.—Adjutant General to Second Comptroller, December 10, 1862. The term of service of troops enlisted for " during the war" Troops in Mexi- with Mexico was decided to extend to date they were regularly can war' mustered out.—Second Comptroller, vol. 15, p. 61. The entire regiment or organization to be considered mustered Entire organiza- out at one time and place, except prisoners of war, who are to be tlons' &c- considered in service until their arrival in a loyal State, with time allowed necessary to return to places of enrolment. Muster-out roll should state date and place of capture.—G. O. No. 108, 1863. Officers recruiting for volunteer regiments are authorized to Recruits mus- muster their men into service as enrolled.—G. O. No. 58, 1861; tereili,''&c' Paymaster General, November 1, 1861. Volunteer officers may receive volunteer recruits into service on Recruits receiv- enlistments.—G. O. No. 1, 1862. ed'&c' OFFICERS. Commissioned officers of volunteers will be regarded as com- Date of rank and missioned, will take rank, be entitled to pay, &c, only from date pay' of muster into service.—G. O. No. 66, 1862. Officers restored by reappointment.—(See " Dismissed Offi- officers restored. CERS.") All claims by supernumerary second lieutenants of cavalry for Supernumerary , /» i i_ lii. i?jj. \\T 2d lieutenants,&c. pay to be refused by paymasters, and to be referred to \\ ar Department for adjustment.—Adjutant General to Paymaster General, March 18, 1863. (See "Appointments," "Vacan- cies," "Company Commanders.") ordnance sergeant (and soldiers.) Enlisted men of ordnance, designated as master-workmen, to be edGrm^ls ^"ord- designated and mustered as sergeants; armorers, carriage-makers, nance. and blacksmiths, as corporals ; artificers as privates of first class: laborers as privates of second class. But the pay, rations, and clothing, now authorized by law, not to be changed.—G. O No. 11, 1862. (See "Pay.") An ordnance sergeant specially assigned to duty at a post where °Jd"l^epai"F' there are no troops, and where he cannot be regularly mustered, may be paid upon his descriptive roll. This is the only exception to the order forbidding payments on soldier's descriptive roll.—G. O. No. 86, 1862. ORGANIZATION of troops. (See under "Infantry," "Cavalry," "Artillery," "Engi- neers," " Regclars.") paroled volunteers. Officers and men of three months discharged volunteers, ex- paJ£jieev;™™£" changed or released on parole by the enemy, and not yet dis- how discharged. charged, are mustered out and discharged from August 23, 1862. All released or exchanged after August 23, 1S62, to be considered as mustered out and discharged from date of arrival in a loyal State.—G. O. No. 116, 1S62. 30 MEMORANDMM FOR THE PAY DEPARTMENT. Paroled officers Paymaster General will cause officers on parole or exchange as to oe paid. . ^ '. 1 • j prisoners of war, arriving in this city, (Washington,) to be paid on the best evidence, within reach, of their identity and of the amount of pay due them.—Special Orders No. 192, War Depart- ment, August 16, 1862. PAYMASTERS. Paymaster inde- Paymasters are, in a measure, independent of commanding offi- manding office""!" cers in all that relates to the disbursements of public money; they should not be interfered with in such disbursements, as the responsibility rests with them.—Decision of Secretary of War, November 6, 1862. (See under "Funds.") Restrictions. No paymaster will pay any claim or account presented through agents or collectors, unless on regular powers of attorney executed after the claim is due and payable; and unless such agent or col- lector is considered by the paymaster amply sufficient to reimburse the United States or such paymaster, in case such claim at any after period may prove to be unjust or fraudulent.—Secretary of War, June 1, 1863. paymasters' clerks. (See "Clerks.") pay. The rates of pay f,r the several grades of the volunteer service are those of the same grades and arm of service in the regular army, with some few exceptions. (See Revised Regulations of Pay Department, in separate pamphlet, and aho under " Pay Depart- ment," in General Regulations of the Army.) Date of com- The pay of volunteers, as a general rule, is to commence from iri.Micemei. o ^ie ,jate 0f mu^ter in, except that when volunteers have been organized (with the minimum number of men prescribed by law) and accepted by the Governors of the several States, they will be paid from date of such organization and acceptance, without regard to date of mustering in; provided, payment has not been made by the respective States for which the government will eventually be liable.—Act August 6, 1861, and instructions of Paymaster Gen- eral. (See second, paragraph below.) Pay on indepen- In what are called independent acceptances by the War Depart- or'"troops"ny' War ment, pay is allowed from the date of organization of each com- uepartmtiit. pany a\ ith the minimum number of men ; of this there must be satisfactory evidence stated in a certificate upon the rolls.—G. O. No. 77, 1861. Paym'Trf* to m-i- Payments to privates from enrolment have been decided by the ment.'"" '" present Second Comptroller to be valid, and will be allowed in the settlement of accounts.—Paymaster General, June 17, 1863. commencement General Orders No. 61, of 1861, and 75, of 1862, were not in- q( pay of non com- ,ii. i . . -, ™ , , i .,, misMo.>ed officers tended to embrace non-commissioned officers as such, but they will of volunteers. L,e pa;^ as enlisted men up to the date of muster-in. Non-com- missioned officers are entitled to pay from the same date as the commissioned officers, and not from any date anterior to their ap- MEMORANDUM EOR THE PAY DEPARTMENT. 31 pointment by the captain and colonel.—Second Comptroller to Paymaster Central, June 12, 1863. isote—Dut as the commission* d officers in certain instances date their entry into service; and receive pay from il ite of orgmizition of companies or re^im uts, in sich cases the none mniissioned officers of such com- panies and regiint nts ate also entitled ti> pay fiotn the date of org nizatiou. ers organiza- Piivates and non-commissioned officers of a company and the Payofvoiunt first lieutenant are entitled to pay from date of having 40 men tu,n"is complete enrolled and on duty ; and the captain and second lieutenant from time the company is complete to minimum of 64 privates, with proper number of non-commissioned officers. Both privates and officers can be paid at an earlier date, also, if actually mustered into United, S ates service, by a United States officer.—Paymaster General to Major Errett, November 29, 1861. "Where troops take the field prior to muster, their payment will Pay of troops be as follows: First. The order for movement (into active field service " before service before complete organization and muster-in) must appear «»"*'"■in- in all cases, and must be from proper authority. Second. Enlisted mm may be paid from date of enrolment as taken from muster pay-rolls. Third. If the company had not reached the proper standard of strength, company officers may be paid from date movement was ordered: provided if, prior to that date, a sufficient number of men were enrolled to warrant a first lieutenant to be received, that officer may be paid from the date the last man of said number was enrolled. Fourth. If the regimental organization had not reached the proper standard, the field officers to be paid from the date the movement was ordered : provided if, prior to that date, companies were organized sufficient to warrant a lieutenant colonel or major, according as six or four companies were complete.— Adjutant General to General Halleck, January 4, 1862; Pay- master General to Major Cook, October 23, 1861, and to Major McDowell, November 25, 1861. lughr.ental staff officers may be paid from the date the Governor o^s^mental staff of the State recognized them as necessary to aid recruitment.— War Departnvnt to Major Lamed, November 10, 1S62. Volunteer troops in the service of the United States cannot be Volunteers not . r . paid on muster- paid on muster-m rolls ; they must be mustered tor payment on iu ruu. separate muster pay-rolls.—G. O. No. 38, 1861. The pay of private soldiers of the regular army and volunteers, s Jd^rs^crper^^e up to August 6, 1861, was, for infantry, $11 per month; for cav- "° airy and light artillery, $12. From August 6, 1861, the pay of all privates is increased to be $13 per month.—Section 1, act No. 58, August 6, 1861. When the pav of officers or soldiers is increased during a month To compute pay l ■ \. . -ii i i i ^ i u it ,i e for broken periods. to be computed for, it will be calculated by adding to the pay tor the whole month at the lesser rate, the difference between the rates of pay for the number of days during which the larger rate of pay is due.—Second Comptroller to Paymaster General, May 23, 1855. For fractional parts of any month, thirty days will be assumed Fractional parts and regarded as constituting the entire duration of such a month, ° iu lieu°of the 28, 29, or 31 calendar days it may contain, and the proportional allowance of compensation therefor will be computed uccui dinghy.—Second Comptroller, September 5, 1848. oJ, MEMORANDUM FOR THE PAY DEPARTMENT. eer-ay&c'nt *" °ffi ^ie aDsence or delay of commissions of company officers in new companies that are full and duly mustered into the United States service should not bar payment to such officers when the compa- nies with their officers have been duly mustered.—Adjutant Gen- eral to Second Comptroller, December 10, 1862. Captains and 2d Captains and secoud lieutenants of volunteer companies to be pay''&!c!'tS' ba°k Pai(i Dack of muster-in date, if the rolls show that there was a minimum of 80 rank and file previous to such muster-in date.— Paymaster General to Colonel Andrews, June 12, 1862. Minimum com- In companies mustered in with less than the minimum, the pailies- testimony of the rolls is not to be received, unless the party making the muster was properly empowered so to do.—Adjutant General to Second Comptroller, December 10, 1862. FiMid and staff Officers of the regimental field and staff are not to be paid ex- officers. cgpt tne orgauization of the regiment fulfils the requirements of General Order No. 61, 1861. Four companies of the minimum strength, each, allows the muster-in of a lieutenant colonel, with pay from date of muster-in ; two more companies, or six in all, a ma- jor ; ten companies, the remainder of field and staff. The above modified as follows : The governor of the State may authorize the adjutant, quarterrhaster, and, when absolutely necessary, the med- ical officers of the regiment, to be mustered into service, to aid in recruiting the regiment.—G. O. No. 78, 1861. Discharged sol- Soldiers discharged on certificates of disability, or by "special iers, iow p.u . orders" from competent authority, are to be paid on the prescribed "blanks" filled up from the data contained in the certificates of pay, or "final statements," as they are called. If mustered out upon the usual muster-out roll, such roll contains the man's his- tory for pay, &c, and takes the place of "final statement." Paid" written When payment is made in either case as above, the paymaster writes "paid" upon the soldier's formal "discharge," and signs his name. Note —No soldier sh iuld be paid on final pvpers unless he presents at the same time his " dischaige" fur the paymaster's indorsement.—(See " Dis- charges. ") Discharged sol- Neither pay nor other allowances, except subsistence commuted certain case's? "' at fift7 cents Per day, (when it cannot be furnished in kind,) for every twenty miles' travel home and transportation (in kind) to their homes, is allowed to enlisted men of volun- teers, who are discharged within three months after en- tering the service for a disability which existed prior to date of entry into service. To receive full allowance, the surgeon must certify on the discharge papers whether the disability existed prior to date of muster-in or was contracted after it.—G. O. No. Diatied men. 51, 1861. This rule does not apply to drafted men.—(See " Con- scription") Additional $10 Officers commanding detachments composed of parts of com- in certain cases. panies are not entitled to the extra $10 for commanding com- pany.—Second Comptroller, October 6, 18t>6. Families of offi- Payment will be made to families of officers and soldiers taken cers, soldiers, &c. an(j detained as prisoners of war, according to plan in General Order No. 90, 1861. Acting appoint- Acting appointments cannot be paid as such.—Paymaster ments. General, 1861. on discharge. MEMORANDUM FOR THE PAY DEPARTMENT. 33 The pay due deceased officers and soldiers is made through an Deceased om- order of claim, proof, and authentication by the legal claimants, cers a"a soldi*'s- as set forth m circular letter from Second Auditor of Treasury Department of 1861. Payments are finally made by an order from the Treasury Department on any paymaster of the army.__ Army Regulations, p. 28, and Artidc of War, 95. All payments by disbursing officers on account of the United Payments, hcW States must be made in checks upon their deposits in a public de- Jngdofficersdisburs' pository, in lawful coin or in United States notes.— Circular of Secretary of Treasury, October 22, 1861. Bounty and advance pay to new regiments of volunteers.—(See Advance Pay,&c. under "Bounty.") Volunteer recruits to fill up old regiments not full, to be paid Recruits. bounty and advanced one month's pay till September 1, 1862.— G. O. No. 108, 1802. (See "Bounty.") Advanced pay and bounty will be paid to those volunteering Old regiments. in old regiments.—G. O. Nos. 99, 108, 162, and 198, of 1862.— (See "Bounty.") Volunteers to fill up new regiments to be entitled to bounty New regiments. and advanced pay till August 22, 1862.—G. O. No. 108, 1862. (See "Bounty.") One month's advance pay to be paid to every recruit of army One month's ad or volunteers upon mustering of his company into service, or after va"ce" he shall have been mustered and joined a regiment already in ser- vice, under regulations established by the Paymaster General.— G. O. No. 74, 1862. Nine months volunteers are entitled to first month's pay (ad- Nine month's vance) and twenty-five dollars bounty on muster in of company volunteelS• or regiment.—G. O. No. 91, 1862. First month's pay in advance is granted by law to every soldier Recruits for 3 enlisting in regular army or volunteers for three years or during yea,s or lhe war' war, on muster of company into service, or after he shall have been mustered into a regiment already in the service.—Act June 21, 1862. . Advanced one month's pay to veteran recruits.—(See "Bounty" veteran recruits. and) G. O. No. 191, 1863. All payments of advance bounty to enlisted men who are dis- Advance bounty charged before serving out the term required by law for its pay- tan»Ucases.m C" ment in full shall be allowed in settlement of the accounts of paymasters; but hereafter, in all such cases, the amount so advanced shall be charged against the enlisted men, unless the discharge shall be upon surgeon's certificate for wounds received or sickness incurred since their last enlistment.—Section 6, act 51, March 3, 1863, in G. O. No. 73, 1863. (See "Bounty.") Note.—The "final statements" should therefore show by such remark that the sobiier is discharged for wounds received or sickness incurred since last enlistment, and whether he has i\c ived advanced bounty, and what amount, since about August 1, 1862, that is, under date of President's proclamation, July 7, 1862. An officer appointed by the President of the United States is Appointments by entitled to pay only from date of acceptance of commission; date of acceptance should therefore be certified on the pay account of such officer when first paid.—Paragraph 1315, Army Regu- lations Note.__This applies to all general officers of regulars and volunte-rs promoted from regimental commissions. President. 34 MEMORANDUM FOR THE PAY DEPARTMENT. Performance of duty. Chaplains, pay of Regimental quar- termaster ser- geant. Descriptive lists. Company offi- cer*. Absent officers. Payments enter- ed on furloughs, Sic Field and staff itricers. Lists of detached payments. Supernumeraries. Prisoners of war. 3nckpay,claims for. Performance of duty by an officer is regarded as sufficient ev i dence of his acceptance of the appointment to which the duty appertains.—Second Comptroller, December 17,1840, vol. 15, p. 13. Pay of chaplains in regular and volunteer service or army hos- pitals to be one hundred dollars per mouth and two rations per Any when on duty.—G. O. No. 91, 1862, section 9, act 165, of July 17, 1862. (See "Chaplains.") The eighth section of act of July 22, 1861, shall be so con- strued as to give to regimental quartermaster sergeants the same compensation as to regimental commissary sergeants—that is, twenty-one dollars per month.—Section 4, act 165, July 17, 1862, in G. O. No. 91, 1862. Except to an ordnance sergeant specially assigned to duty at a post where there are no troops, and where he cannot be regularly mustered, no soldier must be paid on a mere descriptive list and account of pay and clothing, but only on the muster pay-rolls of his company, detachment or party, or of a general hospital.—G. O. No. 86, 1862. (See "Ordnance Soldiers.") Company officers of volunteers to be paid only on the muster pay-rolls of their company, party or detachment, except when on detached service without troops or on leave of absence.—Act of June 18, 1862; G. O. No. 70, 1862. No payments to be made to regimental or company officers away from their regiments or companies except on producing a written leave of absence or order granting the absence. Officers on recruiting service to be paid by the paymaster of the district in which they are recruiting on regular muster-rolls.— Circular of Paymaster General, June 24, 1862. (See "Leaves of Ab- sence.") All payments to officers and men will be entered on their fur- loughs, leaves of absence, or orders placing them on detached ser- vice, the officer to certify that he is thus on detached service or leave of absence; and the paymaster paying him must also certify that he has seen the order so detaching him, and noted the pay- ment on same.— Circular of Paymaster General, June 24, 1862. The field and staff officers of volunteer regiments to be paid only by the paymaster paying their regiments, except when on sick leave or detached service, when they are to be paid as directed for company officers thus absent, and no payments to be made to officers present with their commands until the muster pay-rolls have been filed. Paymasters disregarding this rule to have charges preferred against them.— Circular of Paymaster Gen- eral, June 24, 1862. Lists of payments made to officers detached or on leave of absence, not belonging to the regiments which a paymaster may have paid, to be made up every two months and forwarded to the senior paymaster of the district for reference to paymasters paying such regiments and to commanding officer.— Circular of Paymas- ter General, June 24, 1862. Payments to supernumeraries will make paymasters individually liable for amounts so paid.—G. O. 126, of 1862, and 110, of 1863. Payment of prisoners of war during imprisonment to be the same as if on active duty.—G. O. No. 9, 1862. Claims for back pay noted on the muster-rolls should be sup- MEMORANDUM FOR THE PAY DEPARTMENT 35 ported by some evidence, such as letter of the paymaster who paid the regiment for that period that he did not pay such claim, &c., &c. Though the certificate being to a matter of fact is suf- ficient to protect the paymaster iu paying, yet, to protect the Government, he should satisfy himself that the claim is just.—De- cision of Paymaster General, October 31, 1862. No payment shall be made as salary in any office not author- Payments to aP- ized by some previously existing law, unless where such office re^es^o"'the'sen- shall be subsequently sanctioned by law, nor to any person ap- certain'oa^s" '" pointed during the recess of the Senate to fill a vacancy in any existing office, which vacancy existed while the Senate was in session, and is by law required to be filled by and with the advice and consent of the Senate, until such appointment shall be con- firmed by the Senate.—Section 2, act No. 19, February 9, 1863, in G. O. No. 40, 1863. Payments to persons connected with the medical department is Pay to persons forbidden when such payments do not properly belong to the pay Seal6*1 <\opm- department. This includes all treasury certificates in favor of "»em forbidden. contract surgeons.— Letter of Paymaster General, March 31, 1863. Two African under-cooks for each cook allowed to each com- African under- pany of troops in the service of the United States, with compensa- ' "' pa> ° tion at $10 per month, and one ration; $3 of said monthly pay may be in clothing.—Section 10, act No, 51, March 3, 1863, in G. O. No. 73, 1863. The pay of regimental commissary sergeant of cavalry to be Pay of certain same as regimental quartermaster sergeant, $21 per month; chief "doffiTe%mo\*Scav- trumpeter same as chief bugler, $21 per month ; saddler sergeant alr>'- same as regimental commissary sergeant, $21 per month ; com- pany commissary sergeant same as company quartermaster ser- geant, $17 per month ; company trumpeter same as bugler, $13 per month; veterinary surgeon, at $75 per month.—Section 37, act No. 54, March 3, 1S63, G. O. No. 73, 1863. Officers charging brevet pay to state on pay account the regi- Brevet pay. ments and companies composing their commands.—Paragraph 1323 Army Regulations. Pay cannot legally be withheld from a soldier who is with his Pay not to be company, except by sentence of a court-martial.—Adjutant Gen- Wltl,dr!iw"> &c- eral to Paymaster General, July 28, 1S62. A payment specially directed by the Secretary of War should Payments or- be allowed to the disbursing officer who makes it, though unau- ^aTy of \var?e°~ thorized by law. But if the officer to whom payment is made remains in service, the amount received should be charged to him. —Decision of Second Comptroller. A subaltern officer doing duty as acting assistant commissary Pav of subai- of subsistence, and commanding a company, is entitled to allow- tern' ance of $10 per month for responsibility of arms, clothing, &c, in addition to his $20, as acting assistant commissary.—Second, Comptroller, November 20, 1854. Commencement of pay of staff appointments.—(See "Staff staff officer. Appointments.") Privates in excess of legal complement have, in certain special Privates, ic. instances, been authorized and payment ordered to be made.—De- cision of Secretary of War on Major Oakley's inquiry, November 5, 1862. 3 36 MEMORANDUM FOR THE PAY DEPARTMENT. cers Retained pay. Retained pay of soldiers of the regular army.—(See "Retained Pav.") On resignation. Payment to commissioned officers on tender of their resigna- tion.—(See "Resignations.") Minors. No pay to minors discharged by the civil authority, &c.—(Sec "Minors.") Allotments of Assignments of pay on allotment rolls.—(See "Allotments.") paMuster-roiis. Preparations for computing pay upon muster-rolls.—(See "Mus- ter Rolls.") Bands, &c. Pay of band-leader and organization of bands.—(See "Bands.") Nine and twelve- Pay and allowance of nine and twelve months volunteers.— months volun- ^ „ VOLUNTEERS.") Absentees. Pay and allowances of absent officers and soldiers.—(See " Ab- sentees," "Absence without leave,"' 'Leave of absence.") Forged accounts. Payments on forged or fraudulent accounts.—(See "Forged Accounts.") Payment of soldiers convicted of crime.—(See "Discharges.") Extra duty. pay 0f soiujers 0n extra duty.—(See " Extra Duty.") Retired officers. pay of retired officers of the regular army.—(See " Retired Officers.") volunteer offi- Pay, &c, of volunteer officers.—(See "Officers," "Muster- in.") Transfers of pay. Transfers of pay.—("See "Assignments of Pay.") Drafted men vol- Drafted men, who subsequently volunteer, are entitled to pay from date of reporting, (as drafted men,) at county rendezvous.— Adjutant General to Paymaster General. Frauds. An amount paid as monthly pay, &c, by a paymaster to a man fraudulently representing himself to be a volunteer officer, there being no such officer, cannot be allowed.—Second Comptroller, vol. 16, page 168. PIONEERS. Pay,&c.,ofPio- Organization and pay of pioneers.—(See "Engineers.") PREMIUM FOR ENLISTMENT. Premium. The $2 premium may be paid to the person bringing a recruit, or to the recruit himself.—G. O. No. 74, 1862, and G. O. No. 163, 1863. $2 to recruit. All accepted recruits for volunteer organizations will be paid a premium of $2.—G. O. No. 163, 1863. How paid, &c The premium, when not paid on muster into service, to be en- tered on muster-rolls until paid by a paymaster. When not paid before discharge, the premium and bounty to be entered on the "final statements" for payment by the paymaster.—G. O. No. 163, 1863.—(See "Bounty.") veteran volun- Premium to those enlisting, or re-enlisting, as veteran volun- teers.—(See "Bounty.") PRISONERS OF WAR. Pay to families. Pay to families of prisoners of war.—(See " Pay.") Commuted sub- The commuted subsistence allowed to prisoners of war in Gen- sistence. eral Order No. 14, 1862, is paid by the subsistence department.— Decision of War Department. ^ ■ / ' ' /■'" / neers. teers MEMORANDUM FOR THE PAY DEPARTMENT. 37 ^ what entitled. Re-enlisted soldiers entitled to travelling allowances home.— (See "Travelling Allowamces.") Organization. Term of enlist- ment. Bounties, &c. Recruits. Re-enlistments. REGULAR ARMY. For organization of companies, regiments, and corps of the regular army.—See schedule of organization in United States Offi- cial Army Register. The enlistment term for soldiers of the regular army in the years 1861 and 1862 to be for three years. After January 1, 1863, it shall be for five years—Section 5, act July 29, 1861. Bounties, &c, to regular soldiers.—(See "Bounty.") All men enlisting in the regular army for five years within ninety days from June 25,1863, entitled to bounty, &c.,of $402.— G. O. No. 190, 1863. (See "Bounty.") Those whose terms expire within one year from June 25,1863, and who re-enlist within two months before expiration of their present term, to have above bounty.—Same as above. RECEIPTS. Signatures. Signatures to receipts.—(See "Signatures.") Blank receipts All officers are forbidden to give or take any receipt in blank for public money or property.—Paragraph 997 Army Regula- tions. resignations. Volunteer offi- The resignations of volunteer officers to be tendered through cers, how tender- • , j- .. jj. j j?j ed. intermediate commanders to commanders ot departments or corps d'armee.—G. O. Nos. 45 and 51, 1861. Order presented Resigned officers of volunteers should not be paid unless they exhibit the " Special Order," from competent authority, accepting the resignation, (the original or copy of which the paymaster should append to the officer's pay accounts,) and also a certificate from the regimental or other commander, showing that he has turned over all public property for which he was responsible; that he is not indebted to the United States on any account what- ever, and that he was last paid to include (stating date.) He should also make affidavit to his pay account and to the certi- ficate annexed, including also place of residence and date when resignation took place.—Paragraph 1312 Army Regulations, and usage of Pay Department. Resigned volun- Resigned officers of volunteers are not to be received into the teer officers not. to gervice of the United States as officers of other volunteer organiza- be received again. _ ° tions.—G. O. No. 51, 1861. Resignations of volunteer staff officers only accepted by the President, who appointed them.—(See "Discharges.") Under the peculiar circumstances of certain cases of resigned officers of volunteers, (as of extraordinary delay in receipt of the order,) the Secretary of War has decided that pay is due up to date of receipt of order accepting resignation at the station of the officer, (to be supported by certificate of the commanding officer of the regiment.)— War Department to First Lieutenant Patchin, Eighth Wisconsin battery, January 26, 1863. ytaff officers. Date of pay certain cases. f, . / '/ 38 MEMORANDUM FOR THE PAY DEI*APTMENT. During imprisonment, prisoners of war are entitled to and re- Fu" Pav- ceive the same pay as if doing active duty.—G. O. No. 9, 1862 ; Second Comptroller, vol. 12, page 429. (See "Pay.") RATIONS. Officers of the regular army entitled to longevity rations can- Longevity rations not draw the same when appointed and serving as general officers "ot dllowed> &c- of volunteers.—Paymaster General's decision. Longevity rations allowed to officers of the regular army (not Longevity rations generals) serving with volunteers.—Paymaster General on Col- onel Carlin's letter, January 19, 1862. Service iu the militia or in the volunteer corps is not service . Longevity rations "in the army," and does not entitle to longevity rations.—Second In erarmy. Comptroller, vol. 19, page 434. In computing longevity rations of an army officer, the service consecutive ser- need not have been consecutive.- Second Comptroller, vol. 6, p. 571. Double rations to commandants of fixed posts, under act of Double rations. August 23, 1S42, abolished.—Section 19, act No. 38, August 3, 1861. RECRUITS. (See under "Regulars," Veteran "Volunteers," "Bounty.") RE-ENLISTMENTS. A bounty of $50, one-half to be paid on re-enlistment and the Bounty of $50. remaining half at the expiration of the term of re-enlistment, is allowed to volunteers or militia now in the service of the United States as may re-enlist to serve one year (unless sooner discharged) after expiration of present term of service.—Section 18, act No. o4,'March 3, 1863; G. O. No. 73, 1863. (See "Bounty.") And such as may re-enlist to serve for two years are allowed, Advance bounty upon re-enlistinent, $25 of the $100 bounty provided by section ° ' 5, act July 22, 1861.—Same as above. Officers of mustered-out regiments may re-enlist their regiments Re-eniisted three for three years or "during the war," within thirty days after [.ow^d.1""1^9' muster-out. Officers to have rank, but not pay, during the thirty days' interval. Soldiers re-enlisting for three years or " during the war" entitled to one month's advance pay and $25 of the $100 bounty.—G. O. No. Ill, 1863. Under this provision re-enlisted men, who re-enlist for three years or the war, are entitled to ad- vance pay and bounty, although they may already have served for nine months, twelve months, or two years, and been mustered out. Volunteer soldiers who, after the expiration of their term, re- Re enlisted three enter service for three years or " during the war," receive the same ^s ay°lu,lteers= bounties, advanced pay, and premiums, and are paid in the same manner as men enlisted from civil life.—G. O. No. 163, 1863. Re-enlistment of regular soldiers for five years, whose terms Re-eniistmentof expire within one year from June 25, 1863.—(See " Bounty," regulars> &c- "Regulars.") Re-enlistment as veteran volunteers.—(See "Bounty," "Vet- Allowance to vet- ERAN VOLUNTEERS.) eran volunteers. MEMORANDUM FOR THE PAY DEPARTMENT. 39 Resigned officers not to be paid travelling allowances home.— No travel P3?- Paymaster General's letter, September 24, 1861. RETAINED PAY. The retained pay of private soldiers of the regular army, to Rates of pay of include August 2, 1861, was $1 per month. regular soldiers re- From August 3, 1861, to include July 16, 1862, was $2 per tamedbylaw- month. Since July 17, 1862, it is again $1 per month. The laws relative to retained pay do not apply to volunteer soldiers.—G. O. No.§l, 1862; section 10, act No. 165, of July 17, 1862. J J A soldier sentenced by a court-martial to forfeit a month's pay Not forfeited in does not thereby forfeit his retained pay.—Second Comptroller, cmain case8, October 11, 1843. A soldier dishonorably discharged before expiration of his term withheld on dis- of enlistment, without any cause being assigned, the paymaster is ^"Jf1'6 dis~ to withhold the retained pay until the cause of his discharge is ascertained, and refer the case to the Paymaster General.— Second Comptroller, February, 1846. A soldier discharged for his own misconduct forfeits his re- Discharge for tained pay, and no part of it can be paid to the sutler or laun- misconduct. dress.—Second Comptroller, September 6, 1843. If discharged for "utter worthlessness" before expiration of Discharge for ut- term of service, a soldier forfeits retained pay.—Second Comp- ter wort"ltssne*8- trollcr. RETIRED OFFICERS. Laws for retiring officers of the regular army in sections 16 and Laws for retiring 25, act August 3, 1861, in G. O. No. 54, 1861, and sec. 12, ar"l),officcrs' act 165, of July 17, 1862, in G. O. No. 91, 186^. Retired officers may be assigned to any appropriate duty by pay. the President ; when so assigned, they shall receive the full pay and emoluments of their grade while so assigned and employed.— Same authority as above. SAPPERS AND MINERS. Organization and pay of sappers and miners.—(See "Exgi- sappers and mi- NEERS.") ners. SERVANTS. The servant's pay for general officers, and for such aides-de- Pay of servants camp as belong to infantry regiments, is $11 per month since n?&e"eral officers> July 17, 1862; previously to that, and since August 6, 1861, the pay was $13 per month.—Section 4, act 165, of July 17, 1862; G. O. No. 91, 1862. Servants' pay for officers is reduced to same rate of pay per pay of officers' month as before August 6, 1861, viz: to $11 per month for in- servants reduced. fantry and $12 per month for cavalry.—Same authority as above. An officer employing a soldier as his servant shall for each Officers employ and every month deduct from his own monthly pay the full vanu.'&c?*^6' 40 MEMORANDUM FOR THE PAY DEPARTMENT. amount paid to or expended by the government per month on ac- count of such soldier.—Section 3, act 165, July 17, 1862 ; G. O- No. 91, 1862. SICK-LEAVES. (See "Leaves of Absence.") SIGNAL CORPS. Pay, &c, of sig- Officers serving temporarily as signal officers shall receive for nai officers. ^e tjme g0 serving the pay and emoluments of cavalry officers of their respective grades.—Act of February 22, 1862, in G. O. No. 21. 1862. Organization. Organization of Signal Corps. 1 chief signal officer—a colonel. 1 lieutenant colonel. 2 majors, (as inspectors.) For each Army Corps or Department. 1 captain. Lieutenants, as many as the President may deem necessary, not to exceed 8. To receive the pay and emoluments of cavalry officers of similar grades. For each officer of the signal, corps there may be enlisted or de- tailed 1 sergeant and 6 privates, who shall receive the pay of similar grades of engineer soldiers.—Sections 17 and 18, act No. 58, March 3, 1863, in G. O. No. 73, 1863. Signal officers can be paid monthly on pay accounts, certifying on the same that they have been regularly detailed, and are serving as such. The paymaster also to certify that he has seen the order and noted payment on the same. Enlisted men,&c. Enlisted men to receive the pay of same grades of engineer sol- ' diers, and to be paid every two months on regular muster-rolls, which are to contain a certificate that they are a correct transcript from the descriptive rolls furnished by the officer previously in command of the same.—From Paymaster General's Office. Pay. Enlisted men. Officers of sig- nal corps, when and how paid. SIGNATURES TO RECEIPTS. Two paymaster's clerks may wit- ness. Written name of same sound. A receipt by mark, witnessed by two paymaster's clerks, is a substantial compliance with the regulation.—Second Comptroller, vol. 14, p. 15. If a name written be of similar sound (idem sonans) with the true name it is sufficient. * * —Second Comptroller, February 27, 1855, vol. 18, p. 59. STAFF APPOINTMENTS. Pay of a staff A staff appointment conferred on an officer in the line of the appointment, &c. army ja not a promotion, but an original appointment. Its pay MEMORANDUM FOR THE PAY DEPARTMENT. 41 will, therefore, commence from the date of the officer's acceptance. ouch acceptance may be either by letter, or by commencing to perform the duty.—Second Comptroller, vol. 15, p. 13. Performance of duty is a virtual acceptance of the appointment.— (See under " Pay.") stewards. (See "Hospital Stewards.") STOPPAGES. (See "Advances," "Transportation.") Authorized stoppages to reimburse the United States.—See Army stoppages in fa- Regulations, paragraphs 1319, 1331 to 1333, 1390 to 1392. Jmtef th°e U"ited On application of the surgeon general authority is granted to Deductions. deduct 75 cents per day from the pay of officers treated in hos- pitals, to be credited to the medical department for hospitals.— Secretary cf War to Paymaster General, January 24, 1863. Officers of mustered-out volunteers, against whom there are officers muster- stoppages for accounts of public property not rendered, have been e paid by authority of the War Department on rendition of their accounts, certified to by the mustering officer.— War Department, May 26, 1863. SUBALTERN OFFICERS. Subaltern officers doing duty as acting assistant commissary and Subalterns. commanding company, paid for both.—(See "Officers" and " Company Commanders.") substitutes. Substitutes under the conscript law are entitled to the same pay substitutes. and allowances provided by law as if originally drafted in the United States service.—Section 17, act No. 54, March 3, 1863; G. O. No. 73, 1863. SUPERNUMERARIES. Supernumerary officers and non-commissioned officers to be Supernumera- mustered out of service.—G. O. No. 126, 1862. ries mustered out- No person acting in the capacity of a supernumerary will, under bj ^J™^10™ f°^' any circumstances, be permitted to receive pay and allowances pernumeraries. from the government; and paymasters making payment to such supernumeraries will be held individually accountable for amounts so paid.—G. O. No. 110, 1863. SUTLERS. Section 5, act June 12, 1858, giving sutlers a lien upon sol- Sutlers to regular diers pay is repealed. All regulations giving sutlers rights and tr00Ps' privileges beyond the Rules and Articles of War are abrogated.— Act of December 24, 1861, in G. O. No. Ill, 1861. 42 MEMORANDUM FOR THE PAY DEPARTMENT. Sutlers to volun- Sutlers to volunteer troops, chosen as required in act of March 13, 1862, to have a lien only upon the pay of the officers, non- commissioned officers, and privates of the regiments for which they were chosen, or those stationed at the post for which they were appointed, and for no greater sum than the one-sixth of the monthly pay of each officer, non-commissioned officer, and private, for sales during each month, to be charged on the pay-rolls of each officer, non-commissioned officer, and private, and to be deducted from his pay, and paid over by the paymaster to the sutler of the regiment Paymaster, for or post. A paymaster allowing or paying a greater sum than what liable. one-sixth, to have the surplus amount charged against him, and deducted from his pay, and paid over to the officer or soldier so overcharged.—Sec. 4, act March 19, 1862; G. O. No. 27, 1862. TAX ON SALARIES. Three per cent. Paymasters to deduct and withhold the sum of three per cent. from all salaries and payments of every kind made in money to persons in civil, military, naval, or other employment iu the ser- vice of the United States, upon the excess of such salaries or pay- ments over the rate of $600 per annum. Supplies issued in kind are not regarded as payments. All payments made by a quartermaster or disbursing agent should be treated as being in excess of the rate of $600, and the tax be de- ducted from the amount. A person in the employ of the government who receives an amount exceeding the rate of $50 per month, is subject to a de- duction of the tax.— Circular of Commissioner of Internal Reve- nue, December 1, 1862. Tax, how col- Paymasters in collecting the internal revenue tax, on accounts paid by them, must deduct the tax on the face of such accounts, and take receipts from the officers only for the actual amount paid such officers. The proper voucher for the amount of tax collected is the receipt of the Commissioner of Internal Revenue, or the certificate of deposit to his credit, which will be filed with the paymaster's account current.—Paymaster General, July 3, 1863. TRANSFERS. Transfers of sol- The transfers of soldiers from one company or regiment to another are not henceforth to be made.—G. O. No. 108, 1861, of December 16, 1861. Transfers of pay. Transfers of pay.—(See "Assignments of Pay.") TRANSPORTATION. Transportation The transportation of volunteers from place of muster to place of rendezvous is to be charged to the funds for "collecting, drill- ing, and organizing volunteers."—G. O. No. 61, 1861, (paid by mustering and disbursing officers of the United States army, and not by the paymaster.) Costoftranspor- Transportation to be furnished to soldiers on sick leave (by the Quartermaster's Department,) and the cost to be stopped from their pay. Costoftranspor- The necessary transportation furnished to soldiers on sick leave MEMORANDUM FOR THE PAY DEPARTMENT. 43 by the State authorities to be deducted from their pay by the tation furnished to paymaster and refunded to the State, whose warrant for the stop- sme B°.'&t& page will be the certificate of the proper agent of the State, ac- t0 be 6t0PPed> &c- companied by the receipt of the soldier for the transportation, &c—G. O. No. 41, 1862. Cost of transportation furnished to soldiers on sick leave to be Transportation noted on the descriptive lists of the soldiers.—G. O. No. 51, 1862. t0 be noted' &c- TRAVELLING ALLOWANCES. Every non-commissioned officer, artificer, musician, and private Travel, subsist- ed volunteers is allowed fifty cents per day for subsistence (and anowances £d£l if cavalry volunteer, twenty-five cents per day additional for for- charged voiun- age) for every twenty miles' travel from place of enrolment to te"s- place of muster or of general rendezvous, and, when honorably discharged, the same rate of allowances from place of discharge to place of enrolment.—Section 5, act July 22, 1861, in G. O. No. 49, 1861. (See "Transportation.") Commissioned officers of two and three years volunteers are Commissioned allowed one day's pay and subsistence for every twenty miles' le'ersT °f V°'un travel from place of enrolment to place of muster, and on discharge, from place of discharge to place of enrolment, provided transpor- tation in kind has not been furnished by the United States or by the State.—G O. No. 43, 1861. The laws of March 3, 1799, March 16,1802, January 11, 1812, Discharged voi- and January 29, 1813, give an officer or soldier of the regular army, when honorably discharged, travel pay and rations, (or an equivalent in money,) at the rate of twenty miles per day, from place of discharge to his residence. As volunteer officers have by law the pay and allowances of those of like grades of the regular army, they are entitled, by these provisions of law, to travel pay and subsistence on honorable discharge. Such allowances are, however, not made to officers who leave the service by resignation.— See letter of Judge Holt to Secretary of War, September 18, 1862. If on the first rolls for payment, after entry into service, there certificate re seem to be claims for travelling—in allowances not well defined, base's. write upon the rolls the following certificate for the signature of the company commander: " I certify that the members of this company are entitled to travelling allowances, according to law, for------miles of travel from-----------to-----------; and that neither the United States, the State of------, nor any individual, have advanced anything on their account; but the officers and men have fur- nished themselves."—(See " Advances.") The travel pay and allowances to persons drafted under con- Drafted men. script law, from residence to rendezvous, and from rendezvous to residence when they are discharged from rendezvous as not re- quired for service, are to be paid from the appropriation for enroll- ino- and drafting.—Section 16, act No. 54, March 3, 1S63. Travelling allowances home are not allowed to a soldier dis- ,_ Not due on dis -Lltl 'o , - . . „ ,. honorable dis honorably discharged at any time previous to expiration ot enlist- charge. ment, unless discharged on surgeon's certificate of disability.— Second Comptroller to Paymaster General, vol. 16, page 419. > 44 MEMORANDUM FOR THE PAY DEPARTMENT. hNrVb^"diet's "^" so^^er discharged at his own request, prior to expiration of own request. term, and not in consequence of sickness, is not entitled to travel pay to his residence.—Second Comptroller to Second Auditor, April 28, 1855. Place of enlist- The place of enlistment is usually considered the place of resi- w'piice^of^res"- dence within the meaning of the law. But if enlisted in the Qe«ce. enemy's country and brought to the United States and discharged, his travelling allowances will be computed from place of discharge to his home or actual residence.—Second Comptroller, vol. 14, page 35. Not flowed A soldier who may be dishonorably discharged, at any time, as punishment.5* from the service of the United States as a punishment, is not entitled, under existing laws, to travel pay and allowances from place of discharge to his residence.—Second Comptroller, Sep- tember 24, 1853; Secretary of War, November 11, 1853. Due to re-enlist- A soldier re-enlisting at the expiration of his term of service is entitled to receive all that is due him on the completion- of his enlistment, including travel pay and subsistence, as though he had not again entered the service.—Decision of Second Comptroller, July, 1863, and paragraphs 1338 and 1339 Army Regulations. Due to soldiers A soldier discharged to be employed as teamster in Quarter- fcters!"10 team master's Department is legally entitled to travelling allowances.— Second Comptroller, May 15, 1850. Not due to sol- A soldier who, at time of discharge from service, is in custody civuSa'uthorities.0f °^ c*v^ authority and under sentence of imprisonment, is not entitled to receive travelling allowances.—Second Comptroller, vol. 15, page 299. Due to residence A soldier of volunteers or militia who, from sickness, or other in certain cases. pr0per cause, cannot avail himself of government transportation, nor march with his company, is entitled to his travel pay from place where he may rightfully be when his company is discharged to his place of residence.—Second Comptroller, June 27, 1848. Double travel. Volunteers originally called into service for six months, and who, on expiration of term of service, were re-mustered for a second term, are not entitled to travel pay and rations for each term to place of original organization or residence. No pay for constructive journeys home is allowed, except on re-enlistment.— Second Comptroller, vol. 14, page 228. Soldier receiving A soldier on receiving and accepting a commission as a company commission. officer is not entitled to the travelling allowances provided for in section 15, act January 29, 1813.—Second Comptroller, vol. 12, page 334. trumpeter, (chief.) cinef trumpeter The chief trumpeter, in law of July 17, 1862, not to be mus- not to be mustered tered into service; those mustered in to be mustered out.—G. O. No. 126, 1862. This prohibition omitted in G. O. No. 110, Sequ°edntiord1eyrsS.Ub" 18<>3, which modifies and revises Order No. 126. company trum- Trumpeters for companies of cavalry volunteers.—(See "Cav- peters. ALRY.") VACANCIES. vacancies of Vacancies hereafter occurring among commissioned officers of officers of vol- volunteer regiments to be filled by the governors of States, respec- MEMORANDUM FOR THE PAY DEPARTMTNT. 45 tively, as in case of original appointments.—Section 3, act No. «nteers, by whom 52, of August 6, 1861. filled- _ No pay to those appointed to vacancies occurring during ses- vacancies dur- SlOn of the Senate.--(See "PAY.") ins Senate session. VOLUNTEERS. Bounty and advanced pay to volunteers.—(See "Bounty.") Bounty and ad- Organization of volunteer troops.—(See "Artillery," "Cay- vaorga,Son of alry," "Engineers," "Infantry.") volunteer troops. One hundred thousand nine months infantry volunteers, au- 100,000 nine- thorized to be accepted by the President, to have first month's pay ™"ut!jeersauttory in advance, and $25 as bounty on muster of company or regiment 'zed. into service. All provisions of law relative to three years volun- teers, extended also to nine months volunteers, except bounty.— Section 3, act 166, July 17, 1862, in G. O. No. 91, 1862. Volunteer recruits for filling up regiments of infantry already Twelve-months in service may be accepted by the President for twelve months' Sid'rejfmeuu.1 "P service; to be in all respects on a footing Avith similar troops in service, except as to bounty, which is $50, one half on joining their regiments and the other half on expiration of enlistment.—Sec- tion 4, act 166, July 17, 1862, in G. O. No. 91, 1862. The governor of Kentucky authorized in law of February 7, Kentucky voi- 1863, to raise a volunteer force for twelve months of 20,000 rank unteers- and file, to be employed within the State. Officers of said regi- ments to be entitled to pay when the regiments and companies are filled, as now required by law, and while in actual service. The officers and soldiers placed on same footing as other vol- ray, &c. unteers in the service of the United States as to pay, subsistence, clothing, &c, except bounty ; two of these regiments to be mounted when deemed necessary by the President, and to be armed as mounted riflemen.—G. O. No. 40, 1863. Enlistments and re-enlistments of volunteer infantry, cavalry, Veteran voiun- and artillery as veteran volunteers.—(See in full under "Bounty.") The service of veteran volunteers entering old regiments will Length of term. continue for the full term of their own enlistment, notwithstanding the expiration of term of the regiment in which they enlist.— G. O. No. 191, 1863. When troops take the field prior to muster-in.—(See "Pay."— volunteers tak- See "Paroled Volunteers." See "Militia.") ^mus'te'r?"1 pii°' to muster. VOUCHERS. In case of lost vouchers, parole testimony or the affidavit of the Lost voucneri. officer cannot be accepted by the accounting officers as equivalent to the vouchers necessary to the correct and prompt settlement of his account as required by section 2, act January 31, 1823.— Second Comptroller, vol. 19, p. 292.