This sum embraces all moneys for which I was accountable September 28, 1881, the date of last settlement, and is accounted for as follows: Invested in United States 4 per cents, consols of 1907... Cadet subsistence department 970 84 Cash on hand.. 2,391 22 Total..... 35,003 41 The published report of the Board of Visitors to the Academy last June, as it appears in the public journals, contains the following in referring to the various funds appertaining to the Academy, viz: The surplus balances of these various funds and property on June 1, 1881, amounted to little less than $50,000, all of which is the result of the percentage system, and to ecure justice to former cadets for the levying of this tax, the Board are of the opinion that the money should be devoted to some purpose in which former cadets may have an interest and their successors a benefit, and a memorial hall is suggested at West Point to commemorate the services of such cadets as may have distinguished themselves or died in public service. The foregoing statement in regard to the "surplus balances" of the various funds is erroneous. 1st. The cadet equipment fund, which on June 1, 1881, amounted to $25,568, and which was reduced $9,776 on the final settlement of the last graduating class, because of amounts paid to the individual members thereof, and which fund at date of last settlement amounted to $16,672, must not be considered a "surplus balance," because it is the sum total of moneys retained from the monthly pay solely of those cadets now at the Academy, and which is held in trust for them until they graduate, when they will receive personally the sum so retained, that they may have means sufficient to purchase an outfit, such as is required of every officer on first entering the service. Should a cadet sever his connection with the Academy prior to graduation, the portion of the "fund" contributed by him is then paid to him. No graduate of the Academy has ever contributed directly or indirectly a cent to the present equipment fund, and to appropriate any portion of this fund for any purpose other than that for which it is accumulated would be to perpetrate an act of injustice which is certainly farthest from the intention of the board. 2d. The corps of cadets' fund in the hands of the treasurer, and which amounted at date of last settlement of the accounts of the cadets to $3,185, must not be considered a "surplus balance," because it is the sum total of moneys due cadets personally on settlement of personal accounts, and which is held in trust for them until required for expenditure for their personal needs. No cadet is allowed to have in his possession money or to handle any portion of his pay; hence, sums due him remain in the hands of the treasurer, as before stated, until such time as the expenditure thereof is needed for his authorized personal requirements. These two funds, amounting together to $19,857, must be subtracted from the sum total of all funds in the hands of the treasurer, viz, $35,003.41, before we can begin to speak of " surplus balances." Maké the subtraction and there remains in the hands of the treasurer a balance of $15,146.41, which is made up of all other funds enumerated in the treasurer's accompanying statement. The laundry fund of $5,421.86 may be considered a "surplus balance," but this sum or a large portion thereof will sooner or later be expended for repairs of the building occupied as a laundry, and for new machinery and equipments to the same. As long as there is no appropriation by Congress for the laundry, this fund cannot be expended except on account of the laundry without inflicting injury, and this fund should not be considered a "surplus balance." Deducting the laundry fund, $5,421.86, from the sum total of funds other than personal before mentioned, víz, $15,146.41, and there remains to be considered the sum of $9,724.55, which embraces all funds other than the "equipment," "corps of cadets," and "laundry" funds. Of this last amount the only fund which has accrued under the percentage system, is the cadet quartermaster's department fund of $4,707.95. This may be considered properly a "surplus fund," but in the absence of Congressional appropriations for the purchasing of required supplies other than subsistence, this amount is absolutely needed to enable the quartermaster of cadets to take advantage of the wholesale cash market, in order that supplies may be obtained when needed at advantageous prices. This fund increases and diminishes as the stock of supplies on hand in the cadet quartermaster's department diminishes or increases. This fund and the stock on hand must be considered together. To devote any portion of this to any purpose other than that of procuring needed supplies, and in the absence of Congressional appropriations, would be clearly wrong and paralyzing in its effects. All other funds are indispensable (in the absence of Congressional appropriations) in continuing the existence of the objects to which they are devoted. I have shown that there are no "surplus balances" in the hands of the treasurer in excess of $15,146.41, and I trust I have shown with sufficient clearness that there are no "surplus balances" at all which are available for the object recommended by the Board of Visitors. Since I have taken charge of this military department there has been a marked fidelity in the service and conduct of the professors, instructors, and other officers on duty here. I commend them to the favorable consideration of the General-in-Chief and of the Secretary of War. I append to the report a copy of the present roster. The clerks, including those of the general service, are particularly efficient. And certainly when discipline is so carefully maintained, the few cases of punishment shows a good record for the enlisted men of the several detachments on duty at or near the academy. I do not feel that I have made an adequate exhibit of the work accomplished, and I have much in mind that should properly be reported upon, as with reference to the qualifications for admission, the expediency of September cadets, &c., but prefer a longer observation and experience. before recommending any further changes. I am, General, very respectfully, your obedient servant, Brig. and Brt. Major-General, U. S. A., The ADJUTANT-GENERAL, U. S. ARMY, Washington, D. C. Roster of officers and troops serving in the Department of West Point, commanded by Brigadier-General O. O. Howard, Brevet Major-General U. S. Army, October 1, 1881. DEPARTMENT OF WEST POINT, UNITED STATES MILITARY ACADEMY, WEST POINT, N. Y. Brig. Gen. O. O. HOWARD, brevet major-general, United States army, commanding. DEPARTMENT STAFF. First Lieut. J. A, SLADEN, Fourteenth Infantry, aide-de-camp, acting assistant adjujutant-general. First Lieut. CHARLES E. S. WOOD, Twenty-first Infantry, aide-de-camp, acting judge advocate. Capt. CHARLES H. HOYT, assistant quartermaster, chief and post quartermaster, and disbursing officer military academy. Second Lieut. GUY HOWARD, Twelfth Infantry, aide-de-camp, detached (at Artillery School, Fort Monroe, Va.) MILITARY STAFF OF THE ACADEMY. First Lieut. JAMES L. LUSK, Corps of Engineers, adjutant. Capt. WILLIAM F. SPURGIN, Twenty-first Infantry, treasurer, quartermaster and commissary of cadets. First Lieut. GEORGE E. BACON, Sixteenth Infantry, acting commissary of subsist ence. Maj. CHARLES T. ALEXANDER, surgeon. Capt. ROBERT H. WHITE, assistant surgeon. ACADEMIC STAFF. DEPARTMENT OF THE SPANISH LANGUAGE. PATRICE DE JANON, professor. First Lieut. JAMES O'HARA, Third Artillery, assistant professor. DEPARTMENT OF NATURAL AND EXPERIMENTAL PHILOSOPHY. PETER S. MICHIE, Ph. D., professor. Capt. CLINTON B. SEARS, A. B., Corps of Engineers, assistant professor. First Lieut. ARTHUR MURRAY, First Artillery, Acting assistant professors. DEPARTMENT OF THE FRENCH LANGUAGE AND ENGLISH STUDIES. GEORGE L. ANDREWS, A. M., professor. First Lient. JOHN R. WILLIAMS, Third Artillery, assistant professor. Second Lieut. JOHN T FRENCH, Jr., Fourth Artillery, Second Lieut. JOHN H. PHILBRICK, Eleventh Infantry, acting assistant professors. Second Lieut. JOHN BIGELOW, Jr., Tenth Cavalry, Second Lieut. GEORGE P. SCRIVEN, Third Artillery, DEPARTMENT OF HISTORY, GEOGRAPHY, AND ETHICS. Rev. JOHN FORSYTH, D. D., LL. D., chaplain and professor. First Lieut. ERIC BERGLAND, Corps of Engineers, assistant professor of ethics. DEPARTMENT OF CIVIL AND MILITARY ENGINEERING. JUNIUS B. WHEELER, professor. First Lieut. WILLARD YOUNG, Corps of Engineers, assistant professor. First Lieut. SOLOMON W. ROESSLER, Corps of Engineers, acting assistant professor. DEPARTMENT OF DRAWING, CHARLES W. LARNED, professor. First Lient. CHARLES A. WORDEN, Seventh Infantry, assistant professor. acting assistant professors. DEPARTMENT OF MATHEMATICS. EDGAR W. BASS, professor. First Lieut. JOHN T. HONEYCUTT, First Artillery, assistant professor. First Lieut. WILLIAM CROZIER, Ordnance Department, Second Lieut. HENRY H. LUDLOW, Third Artillery, acting assistant profes sors. Second Lieut. DOUGLAS A. HOWARD, Third Artillery, DEPARTMENT OF LAW. GUIDO N. LIEBER, major and judge-advocate, professor. First Lieut. ERIC BERGLAND, Corps of Engineers, acting assistant professor. DEPARTMENT OF TACTICS. Lieut. Col. HENRY M. LAZELLE, major First Infantry, commandant of cadets and instructor of tactics. Capt. MARCUS P. MILLER, Fourth Artillery, assistant instructor of artillery tactics. Capt. EDWARD S. GODFREY, Seventh Cavalry, assistant instructor of cavalry tactics. First Lieut. EDWARD J. MCCLERNAND, Second Cavalry, assistant instructor of infantry and cavalry tactics. First Lieut. EDWARD W. CASEY, Twenty-second Infantry, assistant instructor of infantry tactics. Second Lient. QUINCY O'M. GILLMORE, Eighth Cavalry, assistant instructer of cavalry tactics. Second Lieut. EDWARD S. FARROW, Twenty-first Infantry, assistant instructor of infantry tactics. DEPARTMENT OF CHEMISTRY, MINERALOGY, AND GEOLOGY. SAMUEL E. TILLMAN, professor. First Lient. JOHN P. WISSER, First Artillery, assistant professor. acting assistant professors. DEPARTMENT OF ORDNANCE AND GUNNERY. Maj. CLIFTON COMLY, Ordnance Department, instructor. First Lieut. CHARLES H. CLARK, Ordnance Department, assistant instructor. DEPARTMENT OF PRACTICAL MILITARY ENGINEERING, MILITARY SIGNALING, AND TELEGRAPHY. Capt. WILLIAM S. STANTON, Corps of Engineers, instructor. First Lieut. HENRY S. TABER, Corps of Engineers, assistant instructor of practical military engineering. First Lieut. CHARLES A. WORDEN, Seventh Infantry, assistant instructor of military signaling and telegraphy. ANTONÉ LORENTZ, master of the sword. TROOPS. BATTALION OF CADETS. Lieut. Col. HENRY M. LAZELLE (major, First Infantry), commandant of cadets, commanding. Company A, Capt. MARCUS P. MILLER, Fourth Artillery, commanding. Company B, First Lieut. EDWARD W. CASEY, Twenty-second Infantry, commanding. Company C, Second Lieut. EDWARD S. FARROW, Twenty-first Infantry, commanding. Company D, First Lieut. EDWARD J. MCCLERNAND, Second Cavalry, commanding. COMPANY E, BATTALION OF ENGINEERS. Capt. WILLIAM S. STANTON, Corps of Engineers, commanding. UNITED STATES MILITARY ACADEMY DETACHMENT OF ORDNANCE. Maj. CLIFTON COMLY, Ordnance Department, commanding. UNITED STATES MILITARY ACADEMY DETACHMENT OF CAVALRY. Capt. EDWARD S. GODFREY, Seventh Cavalry, commanding. UNITED STATES MILITARY ACADEMY DETACHMENT OF ARTILLERY, First Lieut. GEORGE E. BACON, Sixteenth Infantry, commanding. UNITED STATES MILITARY ACADEMY BAND AND DETACHMENT OF FIELD MUSIC. First Lieut. JAMES L. LUSK, Corps of Engineers, commanding. ALTERATIONS SINCE LAST ROSTER. JOINED. Maj. Clifton Comly, Ordnance Department.. RELIEVED. Maj. Beekman Du Barry, commissary of subsistence. First Lieut. James Rockwell, jr., Ordnance Department |