13.-DIALECTIC SOCIETY. This fund accrues from initiation fees, fines, and assessments imposed by the society upon its members. The fund is expended solely for the benefit of the society. Amount of fund, $10.65. The foregoing embrace all funds which have a credit balance with the treasurer of the academy. 14.-BOAT. In the year 1877 the sum of $1,381.76, as it appears from the records, was expended for boats, which are used in instructing the first class in proper management thereof. The sum of $8 per annum is charged against each member of the first class to liquidate this indebtedness. This fund is indebted to the treasurer $389.13. 15. CADET SUBSISTENCE. All subsistence supplies consumed by the cadets are purchased at wholesale cash rates, bills payable at bi-monthly settlement. As supplies must be on hand when needed, it becomes necessary to make purchases in advance. Thus an account is opened for money advanced by the treasurer to the cadet subsistence department to pay for advance supplies. The cadet subsistence department is indebted to the treasurer to a greater or less extent according to advance supplies on hand. At last settlement this indebtedness amounted to $970.84. Subsistence supplies are kept in store and are issued by the "cadet subsistence department" daily to the cadet mess, and are charged to the mess only when issued. At settlement the sum total of cost of daily issues, together with wages of cooks, baker, attendants, gardeners, &c., divided by the number of cadets subsisted during the preceding two months, determines the cost of subsistence to each cadet for that period. Paragraphs 332 and 333 Academic Regulations, 1877, are as follows, viz: "PARAGRAPH 332. "The commandant of cadets, the senior assistant instructor of tactics, and the quartermaster of the Academy will compose a permanent board to audit the accounts of expenditures for subsistence of the cadets, and assess the monthly rates to be paid by each cadet. The board will be assembled by the commandant after each regular muster, and report to the superintendent as soon thereafter as practicable. "PARAGRAPH 333. "The board is charged with the special supervision of all the duties of the purveyor, and will see that the strictest economy is practiced and observed throughout every department of his business, examining into the mode of procuring, issuing, and preserving the subsistence stores, mess furniture, and other property, the whole culinary process and apparatus, the books of receipts and issues, and the accuracy of the statement of property on hand at every muster day; the number of cooks, waiters, and other persons employed, and the necessity therefor; and shall report to the superintendent after each regular muster any irregularities in these particulars that may exist, and recommend any changes they may think calculated to promote the interests of the corps of cadets." Under the provisions of paragraph 332, above quoted, the board of audit often, upon equitable grounds, assesses an amount which shall be charged cadets for subsistence greater or less than the actual cost. When the corps is full the cost of subsistence per cadet is less than when one of the classes is absent on furlough, and it is wise to increase the assessment when the actual cost is not excessive, when a full corps is present, that a fund may accrue which may bear a portion of the cost of subsistence when the corps is temporarily reduced and the expenses are relatively increased. The cadet mess has a credit with the cadet subsistence department, which has accrued from increased assessments, amounting to $1,121.41. This sum appears to the credit of the mess on the mess account-current, but does not appear on the books of the treasurer. The only item which appears on the treasurer's statement is the indebtedness of the cadet subsistence departmen, which is the difference between the sum due cadets' mess by the cadet subsistence department and the sum which has been expended by the treasurer for advance supplies. This indebtedness is denominated cadet subsistence fund. Amount due treasurer, $970.84. 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... $10,000 00 15, 000 00 6,252 22 389 13 970 81 2,391 22 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." Make 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, viz, $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. 0. 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 Lieut. JOHN R. WILLIAMS, Third Artillery, assistant professor. acting assistant professors. 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 Lieut. CHARLES A. WORDEN, Seventh Infantry, assistant professor. EDGAR W. BASS, professor. DEPARTMENT OF MATHEMATICS. First Lieut. JOHN T. HONEYCUTT, First Artillery, assistant professor. First Lieut. WILLIAM M. MEDCALFE, Ordnance Department, First Lieut. WILLIAM CROZIER, Ordnance Department, DEPARTMENT OF LAW. GUIDO N. LIEBER, major and judge-advocate, professor. acting assistant profes sors. 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 Lieut. QUINCY O'M. GILLMORE, Eighth Cavalry, assistant instructor 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 Lieut. JOHN P. WISSER, First Artillery, assistant professor. acting assistant professors. DEPARTMENT OF ORDNANCE AND GUNNERY. Maj. CLIFTON COMLY, Orduance 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. |