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ALLOWANCE OF CLOTHING.

1036....A soldier is allowed the uniform clothing stated in the following table, or articles thereof of equal value. When a balance is due him at the end of a year, it is added to his allowance for the

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Fatigue overalls (for eng'rs and ordnance) 1
Blanket.

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* Mounted men may receive one pair of "boots" and two pairs of "bootees" instead of four pairs of bootees.

1037....One sash is allowed to each company for the first sergeant, and one knapsack with straps, haversack, and canteen with straps, to each enlisted man. These and the metallic scales, letters, numbers, castles, shells, and flames, and the camp and garrison equipage, will not be returned as issued, but borne on the return while fit for service. They will be charged to the person in whose use they are, when lost or destroyed by his fault.

1038....Commanders of companies draw the clothing of their men, and the camp and garrison equipage for the officers and men of their company. The camp and garrison equipage of other officers is drawn on their own receipts.

1039....When clothing is needed for issue to the men, the company commander will procure it from the quartermaster on requisition, approved by the commanding officer.

1040.... Ordinarily the company commander will procure and issue clothing to his men twice a year; at other times, when necessary in special cases.

1041... Such articles of clothing as the soldier may need will be

issued to him. When the issues equal in value his allowance for the year, further issues are extra issues, to be charged to him on the next muster-roll.

1042....The money value of the clothing, and of each article of it, will be ascertained annually, and announced in orders from the War Department.

1043....Officers receiving clothing, or camp and garrison equipage, will render quarterly returns of it to the Quartermaster-General. 1044....Commanders of companies will take the receipts of their men for the clothing issued to them, on a receipt roll, witnessed by an officer, or in the absence of an officer, by a non-commissioned officer; the witness to be witness to the fact of the issue and the acknowledgment and signature of the soldier. The several issues to a soldier to be entered separately on the roll, and all vacant spaces on the roll to be filled with a cipher. This roll is the voucher for the issue to the quarterly return of the company commander, Extra issues will be so noted on the roll.

1045....Each soldier's clothing account is kept by the company commander in a company book. This account sets out only the money value of the clothing which he received at each issue, for which his receipt is entered in the book, and witnessed as in the preceding paragraph.

1046....When a soldier is transferred or detached, the amount due to or by him on account of clothing will be stated on his descriptive list.

1047.... When a soldier is discharged, the amount due to or by him for clothing will be stated on the duplicate certificates given for the settlement of his accounts.

1048....Deserters' clothing will be turned into store. The invoice of it, and the quartermaster's receipt for it, will state its condition, and the name of the deserter.

1049....The inspection report on damaged clothing shall set out, with the amount of damage to each article, a list of such articles as are fit for issue, at a reduced price stated.

1050....Commanding officers may order necessary issues of clothing to prisoners and convicts, taking deserters' or other damaged clothing when there is such in store.

1051....In all cases of deficiency, or damage of any article of clothing, or camp or garrison equipage, the officer accountable for the property is required by law "to show by one or more depositions setting forth the circumstances of the case, that the deficiency was by unavoidable accident or loss in actual service, without any fault on

his part, and in case of damage, that due care and attention were exerted on his part, and that the damage did not result from neglect."

RETURNS IN THE QUARTERMASTER'S DEPARTMENT.

1052....All officers and agents having money and property of the Department to account for, are required to make the monthly and quarterly returns to the Quartermaster-General prescribed in the following articles:

1053....Monthly returns, to be transmitted within five days after the month to which they relate, viz.: A summary statement (Form 1); report of persons and things (Form 2); roll of extra-duty men (Form 3); report of stores for transportation, &c. (Form 4); return of animals, wagons, harness, &c. (Form 5); report of forage (Form 6); report of fuel and quarters commuted (Form 7); report of pay due (Form 8); an estimate of funds for one month (Form 9) will be sent with the monthly returns. It will be for the current month, or such subsequent month as may give time to receive the remittance. Other special estimates will be transmitted when necessary.

1054....Quarterly returns, to be transmitted within twenty days after the quarter to which they relate, viz.: An account current of money (Form 10), with abstracts and vouchers, as shown in Forms Nos. 11 to 22; a return of property (Form 23), with abstracts and vouchers, as shown in Forms Nos. 24 to 45; a duplicate of the property return without abstracts or vouchers; and a quarterly statement of the allowances paid to officers (Form 46).

1055....A distinct account current will be returned of money received and disbursed under the appropriation for "contingencies of the army." (See Forms Nos. 47, 48, and 22, for the forms of the account current, abstracts, and vouchers.) Necessary expenditures by the quartermaster for the Medical Department are entered on abstract C. (See Forms 49 and 50.) The account will, ordinarily, be transferred from " army contingencies" to the appropriation for the Medical and Hospital Department, in the Treasury.

1056....Forms 51 and 52 are the forms of the quarterly returns of clothing, camp and garrison equipage, and the receipt roll of issues to soldiers.

1057....When persons and articles hired in the Quartermaster's Department are transferred, a descriptive list (Form 53) will be forwarded with them to the quartermaster to whom they are sent.

1058....Officers serving in the Quartermaster's Department will report to the Quartermaster-General useful information in regard to the routes and means of transportation and of supplies.

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I certify that the above is a true statement of all the moneys which have come into my hands, on account of the Quartermaster's Department, during the month of -, 185 and that the disbursements have been faithfully made. The balance due the United States is deposited in A. B., Quartermaster.

NOTE.-No vouchers accompany this statement; abstracts of advances or transfers only, when the number of them makes the abstract

necessary.

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I certify, on honor, that the above is a true report of all the persons and articles tions under the head of Remarks, and the statement of amounts due and remaining Examined.

C. D.,

Commanding.

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