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coming under the provisions of the 3d and 4th sections of the act, note as follows: "$2 pr. mo. for cert. merit;" $2 pr. mo. for 1st re-enlistment, $2 for cert. merit," &c., according to the facts of the case.

31. The retained pay is due to a discharged soldier unless forfeited by sentence of a court-martial, or as provided in paragraph 34.

32. The travelling pay is due to a discharged officer or soldier unless forfeited by sentence of a court-martial, or as provided in paragraph 34, or the discharge is by way of punishment for an offence.

33. In reckoning the travelling allowance to discharged officers or soldiers, the distance is to be estimated by the shortest mail-route; if there is no mail-route, by the shortest practicable route. Rations of soldiers, if not drawn in kind, are estimated at the contract price at the place of discharge. The price of the ration shall be stated on the certificate.

34. Every enlisted man discharged as a minor, or for other cause involving fraud on his part in the enlistment, or discharged by the civil authority, shall forfeit all pay and allowances due at the time of the discharge, and shall not receive any final statements.

35. Paymasters or other officers to whom a discharged soldier may apply, shall transmit to the Paymaster General, with their remarks, any evidence the soldier may furnish relating to his not having received or having lost his certificates of pay due The Paymaster General will transmit the evidence to the Second Comptroller for the settlement of the account.

36 No paymaster or other officer shall be interested in the purchase of any soldier's certificate of pay due, or other claim against the United States.

37. The Paymaster General will report to the Adjutant General any case of neglect of company officers to furnish the proper certificates to soldiers entitled to discharge.

38. Whenever the garrison is withdrawn from any post at which a chaplain is authorized to be employed, his pay and emoluments shall cease on the last day of the month next ensuing after the withdrawal of the troops. The Paymaster General will be duly informed from the Adjutant General's office whenever the appointment and pay of the post chaplain will cease under this regulation.

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39. Funds turned over to other paymasters, or refunded to the Treasury, are to be entered in accounts current, but not in the abstracts of payments.

40. Whenever money is refunded to the Treasury, the name of the person refunding, and the purpose for which it is done, should be stated, in order that the officers of that Department may give the proper credits. 41. When an officer of the army receives a temporary appointment from the proper authority to a grade in the militia then in actual service of the United States higher in rank than that held by him in the army, he shall be entitled to the pay and emoluments of the grade in which he serves. But in no case can an officer receive the compensation of two military commissions or appointments at the same time.

42. Whenever the Paymaster General shall discover that an officer has drawn pay twice for the same time, he shall report it to the Adjutant General.

43. The Paymaster General shall transmit to the Second Auditor, in the month of May, a statement exhibiting the total amount during the year up to the 31st December preceding, of stoppages against officers and soldiers on account of ordnance and ordnance stores, that the amount may be refunded to the proper appropriations. These stoppages will be regulated by the tables of cost published by the chief of the Ordnance Department, and shall have precedence of all other claims on the pay of officers or soldiers.

44. The following returns are to be transmitted to the Paymaster General after each payment:

1st. Estimate for succeeding months (Form 1.)

2d. Abstracts of payments (Form 6,) accompanied by the vouchers. 3d. General account current, in duplicate (Form 7.)

4th. Monthly statement of funds, disbursements, &c. (Form 9.) 45. The accounts and vouchers for the expenditures to the regular army must be kept separate and distinct from those to volunteers and militia.

46. Pay-roll of militia will be according to Form 8, the certificate at the foot to be signed by all the company officers present.

47. No militia or volunteers shall be paid till regularly mustered into service, as provided in the General Regulations.**

*But see chapter 16, July 24, 1861, vol. 12, p. 274.

48. In order to afford enlisted men of the army a secure deposit for the amounts from their pay, and to relieve the muster and pay rolls from accumulated credits of pay, the following provisions are made:

1. All enlisted men present with their companies or detachments at

the time of payment shall hereafter sign the receipt for their monthly pay.

2. Soldiers may deposit with the paymaster any portion of their pay, not less than $5 at one time, provided that no amount so deposited shall be withdrawn until the expiration of the soldier's enlistment.

3. At the time of first deposit, a check-book will be given to the soldier, and a certificate of every deposit made, signed by the paymaster and company commander, shall be entered therein at the time of making the same.

4. The company commander shall keep an account of every deposit made by a soldier on the company book, and shall transmit to the Paymaster General, after each payment, a list of the depositors, and the amounts deposited by them respectively.

5. In case of the transfer of a soldier, his descriptive roll shall exhibit the several amounts deposited by him.

6. On the discharge of a soldier, the amount of his deposit shall be entered on his final statements, and paid on settlement of the

same.

7. On the death of a soldier, his deposits shall be accounted for in the inventory of his effects and on the accompanying final statements.

8. The money deposited by any soldier shall not be liable to forfeiture by sentence of court-martial.

9. Paymasters will receive the deposits of the soldiers in their respective districts, credit the same in their accounts current, and furnish a list of the depositors, with the several sums deposite i by each, to accompany their accounts and vouchers of disbursements. The sums thus received by the paymasters may be again used by them in the payment of troops.

10. The Paymaster General shall keep in his office such record as may be necessary to show the deposits made by the enlisted men of each company.

49. Paymasters will afford Sutlers every facility in the collection of the amounts due them in accordance with regulations 217 and 218.

50. Officers absent from their appropriate duties, either with or without leave, for six months, will thereby forfeit all the emoluments and allowances to which they would otherwise be entitled.

TABLE OF PAY, ETC.

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