REPORT OF THE COMMISSARY-GENERAL OF SUBSISTENCE. WAR DEPARTMENT, OFFICE COMMISSARY-GENERAL OF SUBSISTENCE, Washington, D. C., October 10, 1881. SIR: I have the honor to submit the following report of the operations of the Subsistence Department for the fiscal year ending June 30, 1881, with such remarks and recommendations in connection therewith as are thought to be for the best interest of the government and the Army. RESOURCES AND EXPENDITURES. The following statement exhibits the aggregate fiscal resources and expenditures of the department for the year mentioned, and the balances remaining unexpended at the close of the fiscal year: RESOURCES. Amounts in the Treasury to the credit of appropriations of the Subsist ence Department on June 30, 1880, as follows: $41,004 17 Amount to the credit of officers of the Subsistence Department and of officers doing duty in the Subsistence Department, with the Treasurer, assistant treasurers, and designated depositaries, and in their personal possession, on June 30, 1880, as follows: Subsistence of the Army, 1880.... 391, 043 19 Amounts deposited to the credit of the Treasurer of the United States and in process of cover into the appropriations on June 30, 1880, since covered in, as follows: Amount in hands of representatives of deceased officer to be collected : 109 84 Amounts appropriated for the Subsistence Department for the fiscal year ending June 30, 1881, as follows: Subsistence of the Army, 1878, and prior years, act Subsistence of the Army, 1881, act May 4, 1830. March 3, 1881 2,212 44 2,250,000 00 Commutation of rations to prisoners of war in rebel Claims for quartermaster's stores and commissary sup- $10,305 87 15,062 29 3,268 51 Amounts collected from various sources and refunded to the appropria- Subsistence of the Army, 1881 349 89 $2,280, 849 II 473 36 41, 257 13 104, 258 70 146, 339 ( Amounts received by officers of the Subsistence Department and by of- Amounts taken up by officers doing duty in the Subsistence Department, Amounts arising from various sources and deposited to the credit of the 892,528 31 54 1 2, 115 44 Subsistence of the Army, 1879. 225 Subsistence of the Army, 1880. 60 00 Subsistence of the Army, 1881. 37 50 99.75 Amounts charged against officers (deceased and resigned) on account of Amounts charged against officers, still in service, on account of funds alleged to have been lost by theft, &c., and for which relief can only be obtained in the Court of Claims under sections 1059 and 1062, Revised Statutes, (including all sums of this character heretofore entered in this statement), as follows: Subsistence of the Army, 1879 and prior years... 3,000 @ 2,772 8 Total resources.. EXPENDITURES. Amounts expended on the books of the Treasury from the appropriations of the Subsistence Department during the fiscal year 1881, as follows: Subsistence of the Army, 1877 and prior years, act $3,760, 177 69 Claims "for quartermaster stores and commissary supplies, act July 4, 1864," per act March 1, 1881, being portion for "commissary" supplies.. Subsistence of the Army, 1879 Subsistence of the Army, 1880. Subsistence of the Army, 1881 $3,192 91 20,184 15 $62,789 09 Amounts disbursed by officers of the Subsistence Department and officers doing duty in the Subsistence Department during the fiscal year 1881, as follows: Subsistence of the Army, 1880.... 390,150 14 2,835, 953 36 3,226, 103 50 260 04 Amounts dropped by officers doing duty in the Subsistence Department in correction of errors in their accounts during the fiscal year 1881 : Subsistence of the Army, 1881.. Amount deposited to the credit of the Treasurer of the United States and covered into the Treasury as "miscellaneous receipts on account of sale of public property" Amounts carried to the surplus fund on June 30, 1881: Subsistence of the Army, 1878 and prior years.. Subsistence of the Army, 1879. Total expenditures.. 54 10 359 60 28,818 40 29, 178 00 $3,318, 384 73 BALANCES UNEXPENDED. Amounts in the Treasury to the credit of appropriations of the Subsistence Department on June 30, 1881, as follows: Amounts to the credit of officers of the Subsistence Department, and of officers doing duty in the Subsistence Department, with the Treasurer, assistant treasurers, and designated depositaries, and in their personal possession, on June 30, 1881, as follows: Subsistence of the Army, 1880 169 38 412,327 70 412, 497 08 Amounts refunded to the Treasury near close of fiscal year 1881, but not carried to the credit of the appropriations by June 30, 1881: Amount in hands of representatives of deceased officer to be collected: Subsistence of the Army, 1878... 109 84 Amounts charged against officers (deceased and resigned) on account of Amounts charged against officers, still in service, on account of funds Subsistence of the Army, 1879 and prior years... Subsistence of the Army, 1881 SOURCES OF SUPPLY OF SUBSISTENCE STORES. The settled rule of the department of making all purchases of subsistence stores as near the points of consumption as practicable-regard being had to quality and prices, as compared with those of stores procurable at remote places, including cost of transportation-has been adhered to during the fiscal year. Tabular statements of the stores required in bulk for the various military departments where troops are serving in large bodies are, under existing orders, transmitted to the Commissary. General, at proper intervals, who orders the articles from the different purchasing stations; and thus stores of the best quality for Army use obtainable in particular sections or markets of the country are procured. In future it is intended to authorize chief commissaries of departments, after their tabular statements have been acted upon by the CommissaryGeneral, to draw, directly upon the purchasing depots selected by him, at such times and for such quantities named on the tabular statements as in their opinion may be necessary. The Commissary-General will thus select the localities from which the supplies are to be obtained, with a view of obtaining for the Army the best and cheapest articles the markets of the country afford, leaving to the chief commissaries of the departments the details as to quantities and times of the respective shipments, which are often dependent upon or influenced by local contingencies, best known to the chief commissaries themselves. CONTRACTS AND PURCHASES. During the fiscal year ended June 30, 1881, 154 newspaper advertisements and 191 circulars and posters, inviting proposals for subsistence stores, were reported to this office. The disbursements for advertising for the year, on accounts approved by the Secretary of War, amounted to $7,829.45. There were also received, during the same period, 219 contracts for fresh meats, 29 contracts for miscellaneous articles, 34 contracts for complete rations for recruiting parties and recruits, and 2,384 informal contracts made under written proposals and acceptances. The average price each month of each of the principal components of the Army ration, purchased at the principal subsistence purchasing depots, is reported monthly to the Commissary-General of Subsistence, under the Army regulations. The following table, prepared after the manner pursued in the preparation of like tables heretofore published, exhibits the average for the twelve months of the fiscal year, 1881, of these monthly average prices, taken from the monthly reports referred to, viz: |