BANCROFT 
 LIBRARY 
 
 o 
 
 THE LIBRARY 
 
 OF 
 
 THE UNIVERSITY 
 OF CALIFORNIA 
 
<f 
 

53D CONGRESS, ) HOUSE OF REPRESENTATIVES. ( REPORT 
 
 3d Session. $ (No. 1957. 
 
 WAR CLAIMS OF CERTAIN STATES AGAINST THE UNITED 
 
 STATES.. 
 
 FEBRUARY 28, 1895. Committed to the Committee of the Whole House on the state 
 of the Union and ordered to be printed. 
 
 Mr. HEKMANN, from the Committee on War Claims, submitted the fol 
 lowing 
 
 FAVORABLE REPORT: 
 
 [To accompany H. R. 8882.] 
 
 The Committee on War Claims, to whom was referred the bill (H. R. 
 8822) "for the relief of the States of New York, New Jersey, New 
 Hampshire, Pennsylvania, Delaware, Rhode Island, Maine, Massachu 
 setts, Maryland, Michigan, Minnesota, Missouri, Vermont, Virginia, 
 West Virginia, Connecticut, Colorado, California, Illinois, Indiana, 
 Iowa, South Carolina, Kentucky, Kansas, Nebraska, Nevada, Florida, 
 Ohio, Oregon, Washington, Wisconsin, and the cities of New York 
 and Baltimore, and for other purposes," have carefully examined the 
 same and report as follows: 
 
 This bill clearly recites its objects by specifically naming the claims 
 against the United States on account of "the costs, charges, and 
 expenses incurred in aiding to maintain the common defense," which 
 the Secretary of the Treasury is authorized to examine and adjust or 
 to reexamineand readjust and report to Congress, or those which he is 
 authorized to pay. 
 
 The first class of said claims are those which have not been heretofore 
 paid, or adjusted or examined, and wherein an examination and adjust 
 ment and report to Congress by the Secretary of the Jreasury is duly 
 authorized, in order to show the amount of money found by him to 
 have been actually expended or paid by, or due to, or the amount of 
 the liabilities assumajf^y each of said claimants, respectively, and the 
 circumstances under which the same arose. 
 
 The second class are those heretofore partially examined and 
 adjusted, and directs the Secretary of the Treasury to reexainine and 
 readjust the same upon the evidence now on file in the Departments, 
 together with such additional or new evidence as may be furnished by 
 the respective claimants, or procured by the Government of the United 
 States, and directs the Secretary of the Treasury to report to Congress 
 for its action thereon such amount as shall be so found due to each of 
 said claimants respectively. 
 
 The third class are those which have already been examined, either 
 by the War or by the Treasury Department, or by^ this committee, or 
 by the proper committee in the Senate, and recomm'euded for payment, 
 and which the Secretary of the Treasury is authorized and directed 
 to pay. 
 
 To recite all the facts pertaining to the history of each of these sev- 
 
Z CERTAIN WAR CLAIMS. 
 
 eral claims would involve too much minutiae and would swell this report 
 into an unnecessarily voluminous document. 
 
 Your committee, therefore, attach hereto an appendix, and make the 
 same a part hereof, wherein is recited much of the history of each of 
 these claims, or reference made to the numbers of the executive or mis 
 cellaneous documents, or reports of Congressional committees, or other 
 official data, which either recite or refer to the facts and to the history 
 of each of said claims, and the time when, place where, and manner 
 and circumstances under which the same arose. 
 
 Your committee, therefore, report for said bill the accompanying 
 substitute and recommend that it do pass. 
 
APPENDIX. 
 
 TREASURY DEPARTMENT, June 21, 1894. 
 
 SIR : In reply to your request of the 29th ultimo for a statement of the war claims 
 of the several States, I have the honor to transmit herewith copy of a report of the 
 Third Auditor, of the 19th instant, together with a detailed statement of the claims 
 of the several States against the United .States for the cost, charges, and expenses in 
 aiding to maintain the "common defense" from 1861 to 1865, filed under the act of 
 Congress of July 27, 1861 (12Stat., p. 276), and acts supplemental thereto, or amend 
 atory thereof. 
 
 Respectfully, yours, 
 
 S. WIKE, Acting Secretary. 
 Hon. BINGER HERMANN, House of Representatives. 
 
 TREASURY DEPARTMENT, OFFICE OF THE THIRD AUDITOR, 
 
 Washington, D. C., June 19, 1894. 
 
 SIR: In reply to the coramuuication of Hon. Binger Hermann, House of Repre 
 sentatives, of the 29th ultimo, referred by you to me on the 1st instant for report, I 
 have the honor to inclose a detailed statement of the claims of the several States 
 against the United States for the cost, charges, and expenses in aiding to maintain 
 the "common defense" war of the rebellion, 1861-1865 filed under the act of 
 Congress of July 27, 1861 (12 Stat., 276) and acts supplemental thereto or amenda 
 tory thereof. 
 
 The amount disallowed in each case, except claims for refund of interest, is sub 
 ject to reopening and revision on presentation of new and material evidence, and 
 then only the item or items to which such evidence applies. 
 
 Oregon, Nevada, and several other States have presented claims, some of which 
 embrace the rebellion period ; but they were filed under act of June 27, 1882 (22 Stat., 
 Ill), for reimbursement of amounts in raising volunteer and militia forces in the 
 suppression of Indian hostilities. 
 
 On September 21, 1887, the State of California filed a claim against the United 
 States under the various acts of Congress for the relief of States, which was referred 
 to the War Department for examination by a military board. That portion of the 
 claim for expense in the suppression of Indian hostilities under act of June 27, 1882, 
 amounting to $38,323.74, has been examined, adjusted, and finally closed. The bal 
 ance of the claim is yet on the files of the War Department, and I have no knowl 
 edge as to what portion is for organizing and maintaining home guards or militia, or 
 what portion is for recruiting and paying volunteers for the service of the United 
 States. 
 
 Respectfully, yours, 
 
 SAMUEL BLACKWELL, Auditor. 
 
 Hon. JOHN G. CARLISLE, 
 
 Secretary of the Treasury. 
 
4 CERTAIN WAR CLAIMS. 
 
 Statement accompanying Third Auditor's letter of June 19,1894, to the Secretary of the 
 Treasury, in relation to the claims of the several States against the. United States, for 
 the costs, charges, and expenses in aiding to maintain the "common defense" war of 
 the Rebellion, 1801-1865 filed under the act of Congress of July L'7, 1861(12 Stats., ,176), 
 and acts supplemental thereto, or amendatory thereof. 
 
 MAINE. 
 
 No. of 
 claim. 
 
 Date when filed. 
 
 Amount of 
 claim. 
 
 Amount 
 allowed and 
 disposed of. 
 
 Amount 
 disallowed. 
 
 1 
 2 
 3 
 4 
 5 
 6 
 
 April 25, 1862 
 
 $1, 075, 274. 36 
 15, 795. 25 
 53 250 29 
 
 [ $917, 539. 68 
 
 103, 385. 39 
 6, 728. 96 
 
 $226, 780. 22 
 53, 866. 49 
 
 July 28 1862 
 
 July 22 1863 
 
 February 25, 1867 
 
 157,251.88 
 6, 728. 96 
 22. 709. 30 
 
 August 8 1868 
 
 June 19, 1882 
 
 22, TOO. 30 
 
 Total 4- - - 
 
 
 
 
 1,331,010.04 
 
 1, 027, 654. 03 
 
 303, 356. 01 
 
 
 XE\V HAMPSHIRE. 
 
 1 
 
 2 
 3 
 4 
 5 
 6 
 7 
 8 
 9 
 
 April 14 1862 
 
 $92, 046. 91 
 787, 436. 80 
 440, 228. 69 
 29, 975. 75 
 25. 877. 84 
 7, 269. 42 
 17, 823. 99 
 6, 832. 02 
 5, 099. 69 
 
 I $799, 443. 84 
 
 136, 024. 04 
 19, 685. 06 
 25, 577. 87 
 5, 594. 62 
 15,35:(.94 
 5, 609. 69 
 4, 003. 02 
 
 $80, 039. 87 
 
 a 304, 204. 65 
 10, 290. 69 
 299. 97 
 1, 674. 80 
 2, 470. 05 
 1. 222. 33 
 1, 096. 67 
 
 May 12 1862 
 
 August 19 1863 
 
 December 20 1865 
 
 January 23 1866 . 
 
 May 10 Io61 
 
 September 11 1868 
 
 January 22 1869 
 
 February 26 1873 
 
 Total 
 
 1, 412, 591. 11 
 
 1,011,292.08 
 
 401,299.03 
 
 
 VERMONT. 
 
 March 8, 1862 
 
 April 7,1862 
 
 April 16, 1864 
 
 May 17, 1867 
 
 ....'.do 
 
 July 11, 1868 
 
 September 24, 1868 
 
 do 
 
 do 
 
 do 
 
 October 3. 1868 
 
 June 17,1871 
 
 February 29, 1872 . 
 
 Total . 
 
 $623, 831. 61 
 72, 028. 62 
 32, 402. 69 
 47,119.96 
 
 18, 788. 04 
 46, 169. 45 
 30, 077. 62 
 
 6, 672. 20 
 
 22. 750. 00 
 
 4, 065. 02 
 
 876. 56 
 
 19, 892. 04 
 
 61.45 
 
 924, 735. 26 
 
 $566, 614. 30 
 
 71,771.12 
 
 31,207.26 
 
 42, 432. 13 
 
 6 18, 788. 04 
 
 46, 169. 45 
 
 29, 166. 45 
 
 6, 382. 85 
 
 22, 428. 53 
 
 3, 755. 75 
 
 796. 69 
 
 18, 271. 08 
 
 61.45 
 
 857, 845. 10 
 
 $57, 217. 31 
 
 257. 50 
 
 1,195.43 
 
 4, 687. 83 
 
 911. 17 
 
 289. 35 
 
 321. 47 
 
 309. 27 
 
 79.87 
 
 1, 620. 96 
 
 66, 890. 16 
 
 MASSACHUSETTS. 
 
 1 
 
 March 1862 
 
 $1, 316, 344. 79 
 
 $1, 313, 378. 25 
 
 $2, 966. 54 
 
 2 
 
 July 2 1862 
 
 1, 848, 783. 06 
 
 1,845,472.35 
 
 3,310.71 
 
 3 
 
 September 22 1863 
 
 199. 982. 67 
 
 195,781. 05 
 
 4, 201. 62 
 
 4 
 
 November 28,' 1864 
 
 101, 492. 46 
 
 100, 726. 43 
 
 766. 03 
 
 5 
 
 May 1 1865 . 
 
 35. 163. 52 
 
 35, 163. 52 
 
 
 6 
 
 Sepltemper 23 1868 
 
 33, 498. 29 
 
 33, 482. 79 
 
 15.50 
 
 7 
 
 March 9 1869 
 
 216,464.17 
 
 212, 751. 72 
 
 3, 712. 45 
 
 g 
 
 January 10 1883 . 
 
 11, 754. 12 
 
 11,754.12 
 
 
 9 
 10 
 
 June 13, 1883 
 October 30 1884 
 
 437, 387. 39 
 141, 656. 56 
 
 270, 379. 25 
 85, 125. 54 
 
 c 167, 008. 14 
 56, 531. 02 
 
 
 
 
 
 
 
 Total 
 
 4, 342, 527. 03 
 
 4, 104, 015. 02 
 
 238, 512. 01 
 
 
 
 
 
 
 a Bounty. 
 
 6 St. Albans raid, October 1864. 
 
 c Part coast defense. 
 
CERTAIN WAR CLAIMS. 
 
 Statement accompanying Third Auditor's letter of June 19, 1894, etc. Continued. 
 
 RHODE ISLAND. 
 
 No. of 
 
 claim. 
 
 Date when filed. ^tfm. f 
 
 Amount 
 allowed and 
 disposed of. 
 
 Amount 
 disallowed. 
 
 1 
 
 March 4 1863 $594,271.26 
 
 $589 614 99 
 
 a $4, 656. 27 
 
 2 
 
 Mav 18 1867 . .. 155.252.02 
 
 154 878.95 
 
 373.07 
 
 3 
 
 December 9 1867 . 6,966.18 
 
 6, 896. 72 
 
 69.46 
 
 4 
 
 September 17 1868 6,122.53 
 
 6, 012. 53 
 
 110.00 
 
 
 
 
 
 
 Total 762, 611. 99 
 
 757, 403. 19 
 
 5, 208. 80 
 
 
 
 
 
 
 CONNECTICUT. 
 
 
 
 1 
 
 March 14,1862 $1,543,432.92 
 
 $1, 484, 163. 46 
 
 b $59, 369. 46 
 
 2 
 
 April 16, 1863 357,297.72 
 
 350, 707. 19 
 
 9, 590. 53 
 
 3 
 
 Mav 30. 1865 75,805.95 
 
 71, 701. 90 
 
 ' 4, 104. 05 
 
 4 
 
 April 25,1866 22,216.91 
 
 22, 211. 57 
 
 5.34 
 
 5 
 
 April 3. 1871 40, 653. 19 
 
 18. 002. 21 
 
 12, 650. 98 
 
 6 
 
 April 10,1871 19,154.89 
 
 19, 135. 12 
 
 19.77 
 
 7 
 
 Muv 29.1871 67.442.92 
 
 24, 962. 50 
 
 42, 480. 42 
 
 8 
 
 June 15. 18il 129.151.44 
 
 129,128. 16 
 
 23.28 
 
 9 
 
 May8, 1872 14,975.94 
 
 14. 975. 94 
 
 
 10 
 
 April 30,1879 14,831.55 
 
 9. 399. 59 
 
 5, 431. 96 
 
 11 
 
 June 24, 1881 6, 071. 60 
 
 6, 071. BO 
 
 
 
 
 
 
 
 Total 2, 291 , 135. 03 
 
 2, 160. 459. 24 
 
 130, 675. 79 
 
 
 
 
 
 NEW YORK. 
 
 1 
 
 2 
 3 
 
 4 
 5 
 6 
 7 
 8 
 9 
 10 
 11 
 12 
 
 Ma\22.1862 
 
 $2, 782, 688. 42 
 167, 791. 04 
 281, 845. 86 
 364. 107. 07 
 866, 413. 13 
 341, 580. 10 
 197. 537. 76 
 21, 956. 11 
 78, 101. 83 
 9,066.65 
 65, 624. 24 
 6, 324. 24 
 
 I $2. 777, 903. 18 
 
 267, 945. 25 
 313,054.83 
 513,411.43 
 115,461.50 
 40, 558. .<! 
 7, 460. 00 
 64, 729. 28 
 6, 655. 55 
 *) 
 
 w 
 
 e $172, 576. 28 
 
 13, 900. 61 
 51, 052. 24 
 353, 001. 70 
 226,118.60 
 156, 979. 45 
 14, 496. 11 
 13, 372. 55 
 2, 411. 10 
 
 Jnl'v31,1862 
 
 December 2. 1867 ... 
 
 Januarv 2, 1872 
 
 Sfpternber 2, 1872 
 
 December 3. 1873 
 
 June 30, 1874 
 
 July 23, 1879 
 
 June 13. 1883 
 
 Jnly2, 1890 
 
 December 28, 1891 . . 
 
 January 3, 1894 
 
 
 Total 
 
 
 5, 183, 036. 45 
 
 4, 107, 179. 33 
 
 1, 003, 908. 64 
 
 
 NEW JERSEY. 
 
 J 
 
 October 14, 1861 
 
 $175 634.08 
 
 $159 258 25 
 
 $16 375 83 
 
 2 
 
 Julv 17. 1862 
 
 311 855 37 j 
 
 310 166 88 
 
 1 688 49 
 
 3 
 
 July 29, 1862 
 
 31 978 96 
 
 31 975 96 
 
 3 00 
 
 4 
 
 July 29, 1865 
 
 33 129 33 
 
 33 1^9 33 
 
 
 5 
 
 September 5. 1865 
 
 ' 094.38 ' 
 
 2 094 38 
 
 
 6 
 
 
 60 002 43 
 
 600 419 63 
 
 1 582 80 
 
 
 September 18. 1865 
 
 251 25 
 
 251 25 
 
 
 8 
 
 November 29, 1865 
 
 30 381.25 ', 
 
 30 256 25 
 
 125 00 
 
 9 
 
 November 1. 1S66 
 
 14 175 ->3 
 
 14 171 '^3 
 
 4 00 
 
 10 
 
 March 5. 1868 
 
 93, 944. 25 
 
 81.648 54 
 
 1 295 71 
 
 11 
 
 November 20, 1868 
 
 21. 196 44 
 
 21. 193 89 
 
 2 55 
 
 12 
 
 June 9 1870 . 
 
 36 975 01 
 
 34 541 86 
 
 2 433 15 
 
 13 
 
 June 13. 1870 
 
 6,906.94 
 
 77li :u 
 
 134 60 
 
 14 
 
 Julv 15, 1870 
 
 1 479 7" 
 
 1 479 72 
 
 
 15 
 
 January 7. 1871 
 
 6 704 50 
 
 6 503 25 
 
 201 25 
 
 16 
 
 June 16, 1871 
 
 67,035 27 ' 
 
 64 940 55 
 
 2 094 72 
 
 17 
 
 February 15 1887 ... 
 
 2 637 no 
 
 if) 
 
 
 
 
 
 
 
 
 Total 
 
 1 438 381. 41 
 
 1 398 803 31 
 
 36 941 10 
 
 
 
 
 
 
 a $2.266.35 interest. 
 
 6 $41,363.83 interest. 
 
 el'he claim of .$131.188.02, interest, is pending in the Supreme Court of the United States on appeal 
 from Court of Claims. 
 
 d Is additional claim for interest; no action. 
 
 eNo action. 
 
 /Claim No. 17 withdrawn by State February 17, 1887, and refiled May 4, 1891; no action; awaiting 
 further evidence. 
 
CERTAIN WAR CLAIMS. 
 
 Statement accompanying Third Auditor's letter of June 19, 1894, etc. Continued. 
 
 PENNSYLVANIA. 
 
 Date when filed. 
 
 March 1,1862 
 
 June 11,1862 
 
 February 20, 1863 . 
 
 May 4. 1870 
 
 June 30, 1870 
 
 May 25, 1871 
 
 June 18,1874 
 
 June 29, 1874 
 
 June :iO, 1874 
 
 July 25, 1881 
 
 November 2(1, 1882. 
 
 April 21,1884 
 
 December 5, 1885. . 
 February 2, 1887... 
 
 April 18', 1889 
 
 December 5,1892.. 
 
 Total 
 
 Amount of 
 claim. 
 
 $1, 182, 
 
 854, 
 
 81, 
 
 257, 
 
 762, 
 
 33, 
 
 30, 
 
 9, 
 
 100, 
 
 131, 
 
 75, 
 
 14. 
 
 4, 
 
 1. 
 
 14. 
 
 a 14, 
 
 997. 22 
 337. 20 
 084. 91 
 933. 18 
 127. 91 
 737. 77 
 168.86 
 819.30 
 780.49 
 239. 25 
 726. 10 
 018.14 
 921. 04 
 300.46 
 
 :::,(;. :;it 
 431.80 
 
 3, 568, 974. 82 
 
 Amount 
 allowed and 
 disposed of. 
 
 1,181,782.94 
 
 8'i4, 856. 92 
 
 78,532.60 
 
 216,301. 14 
 
 677. 659. 29 
 
 81,780,88 
 
 27, 657. 07 
 
 8,064.21 
 
 22, 113. 43 
 
 94, 569. 15 
 
 33, 766. :.S 
 
 4, 378. 30 
 
 3, 949. 53 
 
 1,001.3'.) 
 
 7. 546. 83 
 
 895. 65 
 
 3,224 855.71 
 
 Amount 
 disallowed. 
 
 $1, 214. 28 
 
 19, 480. 28 
 
 2, 552. 31 
 
 41,632.04 
 
 84, 468. 62 
 
 1.957.09 
 
 2, 506. 59 
 
 1,785.09 
 
 78, 667. 06 
 
 36, 670. 10 
 
 41,959.52 
 
 9, 639. 84 
 
 971. 51 
 
 299. 07 
 
 6, 809. 56 
 
 13, 536. 15 
 
 344, 119. 11 
 
 DELAWARE. 
 
 July 27, 1W4 $3,019.20 j $3,019.20 
 
 May 1,1877 75,166.6:: 28,969.76 $46,196.87 
 
 Total 78,185.83 31,988.96 46,196.87 
 
 MARYLAND. 
 
 January 3, 1866 ... $23, 979. 72 $16, 692. 05 ! $7, 287. 67 
 
 May8, 1872 10,996.77 1, 703.21 | 9. 2!i:;. :.6 
 
 April30.1874 78,812.60 | 66,523.74; 12,288.86 
 
 September 11, 1876 65,337.40! 51, 362. 64 13,974.76 
 
 Total 179,126.49 136,281.64 42,844.85 
 
 VIRGINIA. 
 
 March 17, 1862... $42, 182. 01 I $40.072.31 92,109.70 
 
 October 16, 1865 11, 930.46 | 8,397.66 3,532.80 
 
 Total' 54,112.47 48,469.97 5,612.50 
 
 WEST VIRGINIA. 
 
 1 January 13, 1868 $456.879.03 $456,658.03 $221.00 
 
 KENTUCKY. 
 
 March 17, 1862 . . $753, 752. 47 $752, 888. 44 ! $864. 03 
 
 March 21, 1862 34,457.00 31,860.55 2,596.45 
 
 August4,1862 340,478.(i:i 332,408.58 8,070.05 
 
 March 19, 1863 i 671, 257.05 I 648,441.48, 22.815.57 
 
 November. 1863 i 304,638.46 296,344.49 8,21)3.97 
 
 September 16. 1864 319,788.90 i 312.536.09: 7,252.81 
 
 March 27,1865 47.00 j 47.00 
 
 August 8, 1866 \... 193,697.71, 187,888.54 5,809.17 
 
 ....do I 132,451.01 123, 615. 35 | '8,835.66 
 
 September 1, 1866 582, 692. 43 579, 454. 2H 3, 238. 15 
 
 March 26, 1867 226. 842. 96 199. 871. 75 j 26, 971. 21 
 
 February 10, 1873 1 70,260.75 56.001,17' 14,259.58 
 
 December 28, 1877 ' I 190,650.00 ' 190,6^0.00 
 
 January 23, 1879 i 973.701.62 : 6973,701.62 
 
 4,794,715.99! 3,521,310.72 1,273,405.27 
 
 No. 13 omitted; not rebellion war claim; canal toll case, Green and Barren rivers. 
 a Pending in Second Comptroller's Office 
 b Interest. 
 
CERTAIN WAR CLAIMS. 
 
 Statement accompanying Third Auditor's letter of June 19, 1894, etc. Continued. 
 
 OHIO. 
 
 No. of 
 claim. 
 
 Date when filed. A of a^td 
 
 Amount 
 
 1 
 
 Xoyember 21 1861 $29 980 01 $25 490 72 
 
 $4 489 29 
 
 2 
 
 June 21, 1862 1, 702, 440. 79 1, 699, 179. 43 
 
 3, 261. 36 
 
 3 
 
 September 26, 1862 88, 709. 22 59, 857. 10 
 
 28, 852. 12 
 
 4 
 
 December 27, 1862 358. 413. 14 356, 617. 50 
 
 1, 795. 64 
 
 
 August 18 1863 60 904 41 53 03:'. 30 
 
 7 871.11 
 
 6 
 
 >.") y'ember 28. 1863 4, 648. 77 4, 648. 77 
 
 . 
 
 
 February 13 1866. 155 890 36 153 150 88 
 
 2 739.48 
 
 8 
 
 July 19 1867 2 556 57 22,341 60 
 
 214. 97 
 
 9 
 
 September 19, 1867 a274.924.44 266,282 78 
 
 8, 641. 66 
 
 10 
 
 y<jyeinber27 1867 9 8 259 55 28 259 55 
 
 
 11 
 
 January 2 1868 . 51 649 28 49 757 95 
 
 1, 891. 33 
 
 12 
 
 May 3. I860 247,558.08 204,861.01 
 
 42, 697. 07 
 
 13 
 
 Xoyember 29 1869 39 004 71 39,032 11 
 
 32.60 
 
 14 
 
 May 4 1870 * 13 716 94 9 267. til 
 
 4 449.33 
 
 15 
 
 February 6 1871 2, 503 28 2, 450. 68 
 
 52.60 
 
 
 Ann-list 3 1864 59 449 67 57,368 77 
 
 2, 080. 90 
 
 16 
 
 May 8 1871 . 50 928 78 41. 156 09 
 
 9 772. 69 
 
 17 
 
 JuneS 1871 . .... 17 305 67 16,412 23 
 
 893. 44 
 
 18 
 
 June 24 1872 . * 49 51 79 38,644 20 
 
 10, 868. 59 
 
 19 
 
 Auust 11.1873. . 362167 32,60421 
 
 36, 012. 51 
 
 20 
 
 July 0.1875 . 89981.67 88,127.62 
 
 1, 854. 05 
 
 21 
 
 January 13 1881 53 087 44 22 977 82 
 
 30 109 62 
 
 * 22 
 
 May 11, 1881 45224789 '........ 
 
 b 452, 247. 89 
 
 23 
 
 June 12, 1883 4,51926 2856.60 
 
 1, 662. 66 
 
 
 do . . ... . . 19 678 68 15 594.78 
 
 4, 083. 90 
 
 25 
 
 September 19, 1883 30,42672 30,321.22 
 
 105.50 
 
 26 
 
 October 25. 1886 .. .. 2180996 
 
 21, 809. 96 
 
 27 
 
 July 26, 1890 ... . 5,77951 2,557.70 
 
 3, 221. 81 
 
 28 
 
 October 2. 1890 . . .2, 531. 83 2, 519. 33 
 
 12.50 
 
 
 
 
 
 Total 3,974696.14] 3.325,371.56 
 
 649, 324. 58 
 
 
 
 
 MICHIGAN. 
 
 1 
 
 April ,1862 
 
 $570, 839. 13 
 
 $562 945.59 
 
 $7, 893. 54 
 
 2 
 
 July 28, 1862 
 
 62, 153. 16 
 
 61, 455. 62 
 
 697.54 
 
 3 
 
 September 29. 1865 
 
 90,326.13 
 
 75, 471. 51 
 
 14, 854. 62 
 
 4 
 
 April 23, 1868 
 
 19 174.76 
 
 19, 139. 91 
 
 34.85 
 
 5 
 
 Odober 8, 1868 
 
 30.531.70 
 
 24 707.69 
 
 5, 824. 01 
 
 6 
 
 February 14, 1870 
 
 59, 993. 00 
 
 59. 688. 00 
 
 305.00 
 
 7 
 
 April 27, 1877 
 
 1, 579. 42 
 
 347.60 
 
 1, 231. 82 
 
 8 
 
 October 20, 1880 
 
 ... 4, 596. 75 
 
 1, 675. 56 
 
 2, 921. 19 
 
 9 
 
 June 11, 1883 
 
 364, .">74. J7 
 
 43, 845. 95 
 
 e 320, 728. 32 
 
 
 
 
 
 
 
 Total . . 
 
 1. 203. 768. 32 
 
 8i9. 277. 43 
 
 354. 490. 89 
 
 ILLINOIS. 
 
 1 Marcb 1, 1862 
 
 2 June 9. 1862 
 
 3 June 23. 1862 
 
 4 September 2. 1862 . 
 
 5 December 19. 1865. 
 October 14. 1867 ... 
 
 6 June 14, 1869 
 
 7 June 14, 1869 
 
 $2, 991. 559. 58 
 
 544, 145. 70 
 
 237. 994. 44 
 
 29, 750. 17 
 
 55, 902. 19 
 
 693, 091. 92 
 21, 854. 51 
 
 $3,779, 187. 76 $24,262.13 
 
 52, 812. 13 
 197, 874. 85 
 17. 896. 32 
 
 3, 090. 06 
 
 d 495, 217. fa 
 
 3, 958. 19 
 
 Total 4,574,298.51 4,047.771.06 
 
 526, 527. 45 
 
 a Expenses; Morgan raid. 
 b Interest. 
 
 c$320.488.32 interest. 
 
 d $433,112.03 interest and discount. 
 
CERTAIN WAR CLAIMS. 
 
 Statement accompanying Third Auditor's letter of June 19, 1894, etc. Continued. 
 
 WISCONSIN. 
 
 No. of 
 claim. 
 
 Date wheii filed. 
 
 Amount of 
 claim. 
 
 Amount, 
 allowed and 
 disposed of. 
 
 Amount 
 disallowed. 
 
 1 
 
 February 26, 1862 
 
 $215 96 9 03 
 
 
 
 2 
 
 May 19, 1862 
 
 133 245 89 
 
 
 
 3 
 
 June 12, 1862 
 
 97 080. 83 
 
 
 
 4 
 
 Do 
 
 171 820. 10 
 
 
 
 5 
 
 July 9, 1862 
 
 253 010 08 
 
 l$l 070 890 94 
 
 $70 902 87 
 
 6 
 
 September 2, 1862 
 
 173 133 91 
 
 
 
 7 
 
 April 28. 1863 
 
 37, 246. 65 
 
 
 
 8 
 
 December 9, 1863 
 
 27,215 87 
 
 
 
 9 
 
 April . 'SO, 1866 
 
 33 078.45 
 
 
 
 
 
 
 
 
 
 Total 
 
 1, 141, 793. 81 
 
 1, 070, 890. 94 
 
 70, 902. 87 
 
 
 
 
 
 
 INDIANA. 
 
 1 
 
 August 2, 1861 $105368951 
 
 $950 460 54 
 
 $103, 228. 97 
 
 2 
 
 March 2C, 1862 . .. 46379.56 
 
 36, 701 18 
 
 9, 678. 38 
 
 3 
 
 July 23, 1862 514,74005 
 
 442 887. 16 
 
 71 , 852. 89 
 
 5 
 
 February 27, 1865 . . . , 103, 877. 63 
 
 83 492.51 
 
 20,385.12 
 
 6 
 
 ,) nl v 10, 1865 37273039 
 
 275 560. 68 
 
 97, 169. 71 
 
 7 
 
 December 17, 1866 178 680. 04 
 
 99, 059. 91 
 
 79, 620. 13 
 
 8 
 
 J une 8, 1868 606 979. 41 
 
 
 a 606, 979*41 
 
 9 
 
 Do 1331.42 
 
 
 1, 331. 42 
 
 10 
 
 November 14, 1868 125,721.80 
 
 62, 399. 05 
 
 63, 322. 15 
 
 11 
 
 October 8, 1869 &481, 178. 24 
 
 474, 497. 10 
 
 6, 681. 14 
 
 
 
 
 
 
 Total 3, 485 308. 05 
 
 2, 425, 058. 73 
 
 1,060,249.32 
 
 
 
 
 
 No. 4 withdrawn. 
 
 MINNESOTA. 
 
 1 
 
 July 19 1862 . . 
 
 $17 821 16 
 
 $16 291 84 
 
 $1 529.32 
 
 2 
 
 March 18 1863 . 
 
 3, 938 86 
 
 3 684 99 i 
 
 253. 87 
 
 3 
 
 July 28 1864 
 
 3 373 15 
 
 3 373 15 ' 
 
 
 4 
 
 December 14, 1866 
 
 751.51 
 
 467. 70 
 
 283. 81 
 
 5 
 
 do 
 
 3, 911 14 
 
 3. 761 14 i 
 
 150. 00 
 
 6 
 
 do 
 
 11 618 1] 
 
 11 503 61 
 
 114. 50 
 
 7 
 
 April 6 1868 
 
 32 678 97 
 
 32, 178 47 
 
 500. 50 
 
 
 
 
 
 
 
 Total 
 
 74 092 90 
 
 71, 260. 90 
 
 2, 832. 00 
 
 
 
 
 
 
 IOWA. 
 
 February 1862 ... 
 
 April 15', 1863 
 
 May 21, 1863 
 
 Noy ember 26, 1867. 
 January 7, 1869 ... 
 
 April 24, 1869 
 
 December 14, 1869. 
 January 10, 1874 . . 
 June 20, 1890 
 
 Total 
 
 18, 
 166, 
 229. 
 
 27, 
 3, 
 
 824. 51 
 287. 90 
 451.37 
 988. 84 
 574. 51 
 848. '23 
 779. 42 
 759. 16 
 789. 15 
 
 $30, 824. 51 
 593, 084. 89 
 
 18, 988. 84 
 
 157,842.10 
 
 229, 827. 3!) 
 
 27, 493. 01 
 
 3.759.16 
 
 633. 94 
 
 1,095,303.09 1,062,453.84 
 
 23, 654. 38 
 
 ~8, 732. ii 
 20.84 
 286. 41 
 
 155. 21 
 
 32, 849. 25 
 
 MISSOURI. 
 
 January 10,1867 $17,236,978.34 
 
 December 21, 1874 c 2, 382, 132, 67 
 
 April 5. 1880 ; 438, 851. 72 
 
 May 29,1890 ' 996.37 
 
 Total I 10, 058, 459. 10 
 
 234, 594. 10 
 9 6.37 
 
 7, 456, 417. 1 
 
 6, 151. 01 
 
 203, 757. 62 
 
 219,908.63 
 
 Claim No. 2 merged into Xo. 4. 
 a Interest and discount. 
 
 6 Expenses Morgan raid. 
 
 c No authority to settle. 
 
CERTAIN WAR CLAIMS. 
 
 Statement accompanying Third Auditor's letter of June 19, 1894, etc. Continued. 
 
 NEBRASKA. 
 
 daim!' 1)ate When filed ' 
 
 Amount of 
 
 claim. 
 
 Amount 
 allowed and 
 disposed of. 
 
 Amount 
 disallowed. 
 
 2 September 7 1368 
 
 $122.09 
 
 
 $122. 09 
 
 
 
 
 No. 1, war claim for expenses in suppressing Indian hostilities in the year 1864. 
 KANSAS. 
 
 1 April 18, 1862 
 
 $12,351.04 
 
 $12, 301. 22 
 a 337. 054. 38 
 369, 926. 02 
 
 $49.82 
 
 2 August 2 187 
 
 337 054 38 
 
 'A January 24, 1878 
 
 170, 726. 15 
 
 100, 800. 13 
 
 Total 
 
 
 820,131.57 
 
 719, 281. 62 
 
 100. 849. 95 
 
 
 
 OREGON. 
 
 2 August 21, 1884 
 
 $390, 820. 10 
 
 
 6 $390, 820. 10 
 
 
 
 
 a Repelling raid of General Price in 1864. 6Of the amount disallowed $132, 183. 29 is interest. 
 RECAPITULATION. 
 
 No. of 
 btate ' claims. 
 
 . .. Amount al- 
 
 ASSaSSi lowed and d 18 ' 
 cLuma filed. ^^ of 
 
 Amount sus 
 pended and 
 disallowed. 
 
 Interest and 
 discount. 
 
 
 $1. 331, 010. 04 $1, 027, 654. 03 
 1.412,591.11 1.011,292.08 
 924, 735. 26 857, 845. 10 
 4,342,527.03 4,104,015.02 
 762,611.99 757.403. 19 
 2,291,135.03 2,160,459.24 
 5, 183, 036. 45 4. 107, 179. 33 
 1. 438. 381. 41 1, 398. 803. 31 
 3, 568. 974. 82 3, 224 . 855. 71 
 78, 185. 83 31, 988. P6 
 179,126.49 136.281.64 
 :>4. 112.47 48,469.97 
 456. 87!). if.'. 456. 658. 03 
 4,794,715.99 3.521,310.72 
 3, 974, 696. 14 3, 325, 371. 56 
 1, 203. 768. 32 849, 277. 43 
 4,574,298.51 4,047.771.06 
 1, 141, 793. 81 1. 070. 890. 94 
 3. 485, 308. 05 2, 425, 058. 73 
 74, 092. 90 71, 260. 90 
 1 , 095, 303. 09 1, 062, 453. 84 
 10, 058, 459. 10 7, 456, 417 80 
 122 09 
 
 $303, 356. 01 
 401.299.03 
 66.890.16 
 238, 512. 01 
 5. 208. 80 
 130, 675. 79 
 1, 003, 908. 64 
 36. 941. 10 
 344, 119. 11 
 46, 196. 87 
 42, 844. 85 
 5, 642. 50 
 221. 00 
 1, 273. 405. 27 
 649, 324. 58 
 354. 490. 89 
 526, 527. 45 
 70, 902. 87 
 1. 060. 249. 32 
 2, 832. 00 
 32, 849. 25 
 219, 908. 63 
 122.09 
 100. 849. 95 
 390, 820. 10 
 
 
 
 
 
 
 
 
 Rhode Island 4 
 
 $2. 266. 35 
 41, 363. 83 
 196, 812. 26 
 
 
 New York 12 
 
 New Jersey 17 
 
 Pennsylvania 16 
 
 
 l)ela ware 2 
 
 
 Maryland 4 
 
 
 
 
 
 
 
 973,701.62 
 452. 247. 89 
 320, 488. 32 
 433,112.03 
 
 Ohio . ^ 
 
 
 
 
 
 606,979.41 
 
 Minnesota 7 
 
 Iowa 9 
 
 
 Missouri 4 
 
 
 Nebraska 1 
 
 
 Kansas 3 
 
 820,131.57 719,281.62 
 390, 820. 10 
 
 
 Ore'on 1 
 
 132, 183. 29 
 
 
 
 Total 211 
 
 53,636,816.63 13,872.000.21 
 
 7, 308. 098. 27 
 
 3. 159, 155. 00 
 
 
 Amount of claims allowed and dispose 
 Amount of claims suspended and disal 
 Amount of claims no action 
 
 1 of 
 
 
 $43. 872, 000. 21 
 7, 308 098. 27 
 
 
 
 
 
 2. 456, 718. 15 
 
 
 
 
 Amount of claims filed 53, 636. 816.63 
 
10 CERTAIN WAR CLAIMS. 
 
 ACTS OF CONGRESS TO INDEMNIFY THE STATES FOR EXPENSES 
 INCURRED BY THEM IN DEFENSE OF THE UNITED STATES. 
 
 [12 Stat.L., p.255.] 
 AX ACT to refund and remit the duties on arms imported by States. 
 
 Be it enacted by the Senate and House of Representatives of the United States of America 
 in Congress assembled, That the Secretary of the Treasury be, anil he is hereby, author 
 ized and directed to refund and remit the duties and imposts on all anus imported 
 into the United States since the first day of May last, or which may be imported 
 before the first day of January next, by or for the account of any State : Provided, The 
 Secretary of the Treasury shall be satisfied that the said arms are intended in good 
 faith, for the use of the troops of any Strife which is, or may be, engaged in aiding 
 to suppsess the insurrection now existing against the United States. 
 
 Approved, July 10, 1861. 
 
 12 Slat. L., p. 255.] 
 
 AX ACT to provide for the payment of the militia and volunteers called into the service of' the United 
 States from the time they were called into service to the thirtieth day of June, eighteen hundred 
 and sixty -one. 
 
 Be it enacted by the Senate and House of Representatives of the United States of America 
 in Congress assembled, That there be, and hereby is, appropriated, out of any money 
 in the Treasury not otherwise appropriated, the sum of five millions seven hundred 
 and sixty thousand dollars, or so much thereof as may be necessary, to enable the 
 Government to pay the militia and volunteers called into service of the United 
 States, being an additional amount required for the fiscal year ending June thirtieth, 
 eighteen hundred and sixty-one. 
 
 Approved, July 13, 1861. 
 
 [12Stat.L.,p.274.] 
 
 AN ACT for the relief of the Ohio and other volunteers. 
 
 Whereas the War Department has decided that the term of service of the ninety days' 
 volunteers, called out under the act of seventeen hundred and ninety-five, com 
 menced only on the day when they were actually sworn into the service of the 
 United States; and Avhereas the troops now in service of the United States from 
 the State of Ohio were not sworn into said service until some days after their 
 organization and acceptance as companies by the governor of said State, and that 
 for such period, under existing laws, no payment can be made : Therefore, 
 Be it enacted by the Senate and House of Representatives of the United States of America 
 in Cont/ress assembled, That the proper disbursing officer compute and pay to the said 
 volunteers compensation from the day of their organization and acceptance as com 
 panies by the governor of the State of Ohio, as aforesaid, until the expiration of their 
 term of service. 
 
 SEC. 2. And be it further enacted, That where the militia of other States are situated 
 similarly with those of Ohio, the War Department pay them according to the pro 
 visions of the foregoing section. 
 Approved, July 24, 1861. 
 
 [12Stat.L., p. 274.] 
 AX ACT to refund duties en arms imported by States. 
 
 Be it enacted by the Senate and House of Representatives of the United States of America 
 in Congress assembled, That the Secretary of the Treasury be, and is hereby, author 
 ized to refund, out of any money in the Treasury not otherwise appropriated, the 
 duties paid on arms imported by States, under the conditions and subject to the 
 limitation of the act approved the tenth day of July, eighteen hundred and sixty- 
 one, entitled "An act to refund and remit the duties on arms imported by States." 
 
 Approved, July 25, 1861. 
 
 [12 Stat. L., p. 375.] 
 
 AN ACT in addition to an act to refund and remit the duties on arms imported by States, approved 
 July ten, eighteen hundred and sixty-one. 
 
 Be it enacted by the Senate and House of Representatives of the United States of America 
 in Congress assembled, That the authority given to the Secretary of the Treasury to 
 refund and remit the duties and imposts on all arms imported into the United States 
 by or for the account of any State as provided in the act to which this is an addition 
 shall extend to arms for which orders or contracts were made prior to the first day 
 
CERTAIN WAR CLAIMS. 11 
 
 of January, eighteen hundred and sixty-two: Provided, That said Secretary shall 
 have satisfactory proofs exhibited to him that the said arms were actually purchased 
 in a foreign country for account of a State, and that the price paid for the same by 
 the State was only the first cost, and the usual and customary charges attending the 
 purchase and importation of the same, exclusive of duty. 
 Approved, April 2, 1862. 
 
 [12 Stat. L., p. 264.] 
 
 [Extract from an act making additional appropriations for the support of the Army for the fiscal 
 year ending June thirtieth, eighteen hundred and sixty-two, and so forth.] 
 
 For amount required to refund to the States expenses incurred on account of vol 
 unteers called into the field, ten million dollars. 
 Approved, July 17, 1861. 
 
 [12 Stat, L., p. 276.] 
 AX ACT to indemnify the States for expenses incurred \>y them in defence of the United States. 
 
 Be It enacted by the Senate and House of Representatives of the United States of America 
 hi Congress assembled, That the Secretary of the Treasury be, and he is hereby, 
 directed, out of any money in the Treasury not otherwise appropriated, to pay to the 
 governor of any State, or to his duly authorized agents, the costs, charges, and 
 expenses properly incurred by such State for enrolling, subsisting, clothing, supply 
 ing, arming, equipping, paying, and transporting its troops employed in aiding to 
 suppress the present insurrection against the United States, to be settled upon 
 proper vouchers, to be tiled and passed upon by the proper accounting officers of 
 the Treasury. 
 
 Approved, July 27, 1861. 
 
 [12 Stat. L., p. 615.] 
 A RESOLUTION declaratory of the intent and meaning of a certain act therein named. 
 
 Whereas doubts have arisen as to the true intent and meaning of act numbered 
 eighteen, entitled " An act to indemnify the States for expenses incurred by them 
 in defence of the United States/' approved July twenty-seven, eighteen hundred 
 and sixty-one: 
 
 lie it resolved by the Senate and House of Representatives of the United States of America 
 in ('out/res* awmbled, That the said act shall be construed to apply to expenses 
 incurred as well after as before the date of the approval thereof. 
 Approved, March 8, 1862. 
 
 [12 Stat. L., p. 616.] 
 
 A RESOLUTION" to authorize the Secretary of War to accept moneys appropriated by any State for 
 the'payment of its volunteers, and to apply the same as directed by such State. 
 
 Resolved by the Senate and House of Representatives of the United States of Aiyerica in 
 Congress assembled, That if any state during the present rebellion shall make any 
 appropriation to pay the volunteers of that State, the Secretary of War is hereby 
 authorized to accept the same, and cause it to be applied by the paymaster- general 
 to the payments designated by the legislative act making the appropriation, in the 
 same manner as if appropriated liy act of Congress; nnd also to make any regula 
 tions that may be necessary for the disbursement and proper application of such 
 funds to the specific purpose for which they may be appropriated by the several 
 States. 
 
 Approved, March 19, 1862. 
 
12 
 
 CERTAIN WAR CLAIMS. 
 
 Schedule of private acts relating to State war claims (war of 1861-1865), 
 
 State. 
 
 Date of act. 
 
 Statute and 
 page. 
 
 Pennsylvania 
 
 
 14 Stat 32 
 
 Missouri 
 
 Apr 17 1866 
 
 14 Stat 38 
 
 West Virginia 
 
 June 2l' 1866 
 
 14 Stat 68 
 
 Vermont 
 
 J une 23 1866 
 
 14 Stat 361 
 
 Iowa 
 
 July 9 5 186Ct 
 
 14 Stat 247 
 
 Indiana and Ohio 
 
 Mar 29 18671 
 
 15 Stat 9. 
 
 Colorado 
 
 July 25 1868 
 
 15 Stat. 175. 
 
 Iowa 
 
 Mar 3 1869 
 
 15 Stat 310 
 
 Kentucky , 
 
 June 8 1872 
 
 17 Stat 346 
 
 Connecticut 
 
 do 
 
 17 Stat. 343 
 
 Connecticut 
 
 Mar 3 1873 
 
 17 Stat 605. 
 
 Delaware and Maryland 
 
 Mar. 3 1875 
 
 18 Stat 390. 
 
 Missouri 
 
 Jan 27 1879 
 
 9o stat 266 
 
 Kentucky 
 
 Mar 3 1881 
 
 21 Stat 513. 
 
 Massachusetts 
 
 Julv 7, 1884 
 
 23 Stat. 204. 
 
 Missouri 
 
 Apr 19 189U 
 
 og stat 57 
 
 
 
 
 * Examined and settled by Secretary of War. 
 
 tlncluded authority to examine ami report upon claims of the State for raising troops to defend the 
 State against bushwhackers and Indians. 
 J Expenses "Morgan raid." 
 
 NOTE. By act approved April 12, 1866, entitled "An act to reimburse the State 
 of Peimsylvama for moneys advanced Government for war purposes," $800,000 was 
 appropriated to supply a deficiency in paying the Army under the act of March 14, 
 1864, and to reimburse the State of Pennsylvania for money expended for payment 
 of militia in the service of the United States. 
 
 The act approved June 20, 1878, "making appropriations for sundry civil expenses 
 of the Government for the year ending June 30, 1879, and for other purposes," con 
 tains the following clause: 
 
 " Refunding to States expenses incurred in raising volunteers: To indemnify the 
 States for expenses incurred by them in enrolling, equipping, and transporting 
 troops for the defense of the United States during the late insurrection, to wit: For 
 the State of New York, $82.736.78; for the State of Pennsylvania, $29,527.23; in all. 
 $112,264.01." 
 
 By act approved April 17, 1866, the President was authorized, by and with the 
 advice and consent of the Senate, to appoint three commissioners to ascertain the 
 amount of moneys expended by the State of Missouri in enrolling, equipping, sub 
 sisting, and paying such State forces as had been called into the service in said State 
 since 24th of August, 1861, to act in concert with the United States forces in sup 
 pressing the rebellion. Said commissioners were required to proceed, subject to regu 
 lations to be prescribed by the Secretary of War, at once to examine all items of 
 expense made by said State for the purpose, subject to certain conditions and limita 
 tions mentioned, but no allowance was authorized to be made for any troops which 
 did not perform actual military service in full concert and cooperation with the 
 authorities of the United States, and subject to their orders. 
 
 By act approved June 8, 1872, the Secretary of the Treasury was directed to cause 
 to be examined, settled, and paid any proper claims of the State of Kentucky for 
 money expended in enrolling, equipping, subsisting, and paying State forces of Ken 
 tucky called into service in said State after August 24, 1861, to act in concert with 
 the United States forces in suppressing the rebellion, settlement to be made upon the 
 principles and conditions and under the limitations provided in the act of Congress 
 approved April 17, 1866, to reimburse the State of Missouri for moneys expended for 
 like purposes. 
 
 Special acts providing for rebellion or Indian war claims, 1861-1882, and for Indian war 
 claims and Mexican invasion claims, 1865-1882. 
 
 i States. 
 
 Date. 
 
 Volume. 
 
 Page. 
 
 California . . . 
 
 June 27, 1882 
 
 22 U.S. Stats 
 
 Ill 
 
 i 
 Oregon 
 Nevada 
 
 Aug. 4. 1886 
 do 
 do 
 
 24 U. S. Stats 
 24 U.S. Stats 
 
 217 
 
 217 
 
 Texas 
 Colorado 
 Kansas 
 Nebraska 
 
 do 
 do 
 do 
 do 
 
 24 U.S. Stats 
 24 U. S. Stats 
 24 U. S. Stats 
 24 U. S. Stats 
 
 217 
 
 217 
 217 
 217 
 
 Washington 
 
 do 
 
 24 U. S. Stats 
 
 217 
 
CERTAIN WAR CLAIMS. 
 
 13 
 
 Statement of number of men called for by the President of the United States and number 
 furnished by each State, Territory, and District of Columbia from April lo, 1S61, to 
 clone of war of the rebellion. 
 
 States, etc. 
 
 Y^Vt-t-- 1 !' Call of May 3, 1861 (confirm 
 August 6. 1861), and under a. 
 militia fur 3 ,<%,- 11JR , ,-,. =nii iimi ,,,^T, 
 
 months. 
 
 and 25, 1861, for 500,000 men. 
 
 ed by act approved 
 cts approved July 22 
 
 i Men 
 
 Quota. fur- Quota, 
 hished. 
 
 Men furnished for 
 6 months. 1 year. 2 years. 3 years. 
 
 Total. 
 
 Maine 780 
 
 New Hampshire , 780 
 
 Vermont 780 
 
 Massachusetts 1. 560 
 
 Rhode Island 780 
 
 Connecticut 780 
 
 New York 13.280 
 
 New Jersey 3.123 j 
 
 Pennsylvania 12. 500 
 
 Dela ware 780 j 
 
 M iiry la nd 3, 123 
 
 West Virginia 2.340 
 
 District of Columbia 
 
 Ohio 10, 
 
 Indiana 4. 
 
 Illinois 4. 
 
 Michigan 
 
 Wisconsin 
 
 Minnesota 
 
 Iowa 
 
 Missouri 3. 
 
 Kentucky 3 
 
 Kansas 
 
 Tennessee 1 
 
 Arkansas 
 
 North Carolina 1 
 
 Nebraska 
 
 683 I 
 
 lie,- 
 
 780 
 
 780 ! 
 
 780 
 
 780 
 
 123 
 
 123 
 
 771 
 779 
 
 782 
 3,736 
 3,147 
 
 2. 4U2 
 13. 906 
 
 3, 12o 
 20, 175 
 
 773 
 
 ""906 
 
 4,720 
 
 12, 357 
 
 4,686 
 
 4,820 
 
 781 
 
 817 
 
 930 
 
 968 
 
 10, 591 
 
 650 
 
 Total 73,391 91,816 
 
 17,560 
 
 9,234 
 
 8,950 
 
 34. 868 
 
 4.955 
 
 13, 057 
 
 109, 056 
 
 19, 152 
 
 82, 825 
 
 3.145 
 
 15. 578 
 
 8.497 
 
 1.627 
 
 67, 365 
 
 38, 832 
 
 47,785 
 
 21, 357 
 
 21.75:! 
 
 4,899 
 
 19, 316 
 
 31,544 
 
 30.950 
 
 
 863 
 
 
 
 1,698 
 
 
 
 1,167 
 
 199 
 
 2,715 
 
 27,237 5,129 
 
 3,235 
 
 18, 104 
 
 8, 338 
 
 9,508 
 
 32, 177 
 
 6.286 
 
 10, 865 
 
 89, 281 
 
 11,523 
 
 85.160 
 
 1. 826 
 
 9.355 
 
 12. 757 
 
 1,795 
 
 83,253 
 
 59, 643 
 
 81, 952 
 
 23, 546 
 
 25,499 
 
 5,770 
 
 21,987 
 
 22, 324 
 
 29.966 
 
 6,953 
 
 18,104 
 
 8,338 
 
 9,508 
 
 32,177 
 
 6,286 
 
 10, 865 
 
 120, 231 
 
 11,523 
 
 85.160 
 
 1.826 
 
 3,355 
 
 12, 757 
 
 1,795 
 
 84,116 
 
 61,341 
 
 81,952 
 
 23.546 
 
 25, 499 
 
 6,937 
 
 21,987 
 
 25,238 
 
 35, 095 
 
 6,953 
 
 611.827 
 
 2,715 i 9,147 30.950 
 
 ; 91 
 
 657, 868 700, 680 
 
 States, etc. 
 
 Men fur- , 
 nished in May 
 and June, 1862, 
 
 by special 
 
 authority, for 
 
 3 months (no 
 
 quotas). 
 
 Call of July i'. 
 
 1862, for 300,000 
 
 men for 3 
 
 years. 
 
 Call of August 
 
 4, 1862, for 300,- 
 
 000 militia 1 for 
 
 9 months. 
 
 Quota. 
 
 Men 
 fur 
 nished. 
 
 Men 
 
 Quota. fur 
 nished. 
 
 Men fur 
 nished under 
 President's 
 proclamation 
 of June 15, 
 1863, for mili 
 tia for 6 
 mouths (no 
 quotas). 
 
 Maine 
 
 New Hampshire 
 
 Vermont 
 
 Massachusetts 
 
 Rhode Island 
 
 Connecticut 
 
 New York 
 
 New J ersey 
 
 Pennsylvania 
 
 Delaware 
 
 Maryland 
 
 West Virginia 
 
 District of Columbia 
 
 Ohio 
 
 Indiana 
 
 Illinois 
 
 Michigan 
 
 Wisconsin 
 
 Minnesota 
 
 Iowa 
 
 Missouri 
 
 Kentucky 
 
 Kansas 
 
 Nebraska 
 
 1,723 
 4,696 
 
 Total 
 
 15, 007 
 
 9.609 
 
 5,053 
 
 4,898 
 
 19,080 
 
 2.712 
 
 7, 145 
 
 59, 705 
 
 10, 478 
 
 45, 321 
 
 1, 720 
 
 8, 532 
 
 4,650 
 
 890 
 
 36.858 
 21, 250 
 26, 148 
 11, 686 
 11,904 
 2,681 
 10, 570 
 17, 269 
 14.905 
 1,771 
 
 6.644 
 6.390 
 4,369 
 
 16. 519 
 2,742 
 9,195 
 
 78, 904 
 
 5,499 
 
 30, 891 
 
 2,508 
 
 3,586 
 
 4. 925 
 
 1.167 
 
 58. 325 
 
 30. 359 
 
 58, 689 
 
 17, 656 
 14, 472 
 
 4,626 
 
 24,438 
 
 28,324 
 
 6,463 
 
 2,936 
 
 1,838 
 
 9,609 
 5 053 
 4.898 
 
 19. 080 
 2,712 
 7,145 
 
 59, 705 
 
 10, 478 
 45,321 
 
 1,720 
 
 8.532 
 
 4,650 
 
 890 
 
 36,858 
 21.250 
 26, 148 
 
 11, 686 
 11,904 
 
 2.681 
 
 10, 570 
 
 17, 269 
 
 14,905 
 
 1,771 
 
 1,228 
 
 7,620 
 
 1,736 
 
 4,781 
 
 16, 685 
 
 2,059 
 
 5.602 
 
 1,781 
 
 10. 787 
 
 32, 215 
 
 1,799 
 
 337 
 
 "958 
 
 334, 835 421. 465 334, 835 ; 87, 588 
 
 103 
 
 3,708 
 
 1,615 
 1,148 
 
 2,736 
 3,767 
 
 a 3, 284 
 
 a Furnished in November, 1864. 
 
14 
 
 CERTAIN WAR CLAIMS. 
 
 Statement of number of men called for by tlie President of the United States, etc. Cont'd. 
 
 States, etc. 
 
 Calls of October 17, 1863 (which 
 embraces men raised by draft of 
 1863), and February 1,' 1864, for 
 500,000 men for 3 years. 
 
 Call of March 14, 1864, for 200,000 
 men for 3 years. 
 
 Quota. 
 
 Men fur 
 nished. 
 
 Paid 
 com 
 muta 
 tion. 
 
 Total. 
 
 Quota. 
 
 Men fur 
 nished. 
 
 Paid 
 com 
 muta 
 tion. 
 
 Total. 
 
 
 
 11, 803 
 
 (i. 469 
 5, 751 
 
 11,958 
 6,406 
 6,726 
 17,711 
 3,223 
 10, 326 
 59, 839 
 9,187 
 36, 723 
 2,138 
 6,244 
 3,988 
 4,570 
 32, 809 
 23, 023 
 
 9g gig 
 
 1,986 
 571 
 1,885 
 3,703 
 463 
 1,513 
 15, 912 
 
 13, 944 
 6, 977 
 8,611 
 21,414 
 3,686 
 11. 839 
 75, 751 
 9,187 
 54, 395 
 2,573 
 7,350 
 3,988 
 4,888 
 32, 809 
 23, 023 
 28, 818 
 19, 330 
 15, 469 
 3, 054 
 8,292 
 3 823 
 
 4,721 
 2,588 
 2, 300 
 10, 639 
 1,388 
 3,168 
 32, 794 
 6,704 
 25, 993 
 985 
 4,317 
 2, 051 
 1,702 
 20, 595 
 13, 008 
 18, 524 
 7, 821 
 7,941 
 2,180 
 6, 439 
 3 925 
 
 7,042 
 2,844 
 1,601 
 17,322 
 1, 906 
 5, 294 
 41, 940 
 9, 550 
 35, 036 
 652 
 9, 365 
 3,857 
 1, 142 
 31, 193 
 14, 862 
 25, 055 
 7,344 
 10, 314 
 2,469 
 11,579 
 10 137 
 
 
 7,042 
 2,965 
 1, 690 
 18, 937 
 1,906 
 5,294 
 44, 207 
 13,720 
 45. 082 
 1,603 
 11,903 
 3,857 
 1,142 
 37, 483 
 14, 862 
 25, 055 
 7, 667 
 10, 314 
 3,496 
 11, 579 
 10, 137 
 9,689 
 2,563 
 
 
 
 121 
 89 
 1,615 
 
 Vermont 
 
 
 
 
 26, 597 
 3.469 
 7,919 
 81, 993 
 16,759 
 64, 979 
 2, 463 
 10, 794 
 5,127 
 4, 256 
 51, 465 
 32, 521 
 4(i, 309 
 
 
 
 
 
 
 
 2,267 
 4,170 
 10, 046 
 951 
 
 2,528 
 
 
 
 
 
 17, 672 
 435 
 1,106 
 
 
 
 
 
 
 
 District of Columbia 
 Ohio 
 
 
 318 
 
 
 
 6,290 
 
 
 
 
 
 
 
 
 
 
 19, 553 
 19, 852 
 5, 451 
 
 17, 686 1 , 044 
 10, 389 5, 080 
 3, 054 
 
 323 
 
 
 
 
 
 1,027 
 
 
 
 16, 097 
 9,813 
 14,471 
 3,523 
 
 8,292 
 3, 823 
 4,785 
 5,374 
 
 
 
 
 
 
 
 
 
 4,785 
 5,374 
 
 5.789 
 1, 409 
 
 6,488 
 2,563 
 
 3 241 
 
 
 
 
 Total 
 
 
 
 
 467, 434 
 
 317,0 2 
 
 52,288 
 
 369, 380 
 
 186, 981 
 
 259, 515 32, 678 
 
 292, 193 
 
 
 
 
 Militia for 100 
 days, mustered 
 into service 
 between April 
 23 and July 18, 
 1864. 
 
 Call of July 18, 1864, for 500, 000 men (reduced by excess of 
 credits on previous calls). 
 
 States, etc. 
 
 
 
 Quota. 
 
 Men 
 fur 
 nished. 
 
 Quota. 
 
 Men furnished for 
 
 Total. 
 
 1 year. 
 
 2 years. 3 years. 
 
 4 years. 
 
 Paid com 
 mutation. 
 
 
 
 
 11,116 
 4,648 
 2,665 
 21. 965 
 1,423 
 5,583 
 77. 539 
 14, 431 
 49, 993 
 2,184 
 10, 947 
 2,717 
 2,386 
 27, 001 
 25, 662 
 21, 997 
 12, 098 
 17.590 
 4,018 
 5,749 
 25, 569 
 9,871 
 
 8,320 
 1,921 
 1,861 
 6,990 
 1,223 
 493 
 45, 089 
 9,587 
 44, 489 
 1,558 
 6,198 
 1, 726 
 979 
 25, 431 
 18, 099 
 12, 558 
 5,960 
 10, 905 
 2,791 
 3,995 
 7,782 
 5 060 
 29 
 
 131 
 25 
 18 
 108 
 196 
 20 
 2,128 
 1,184 
 433 
 9 
 246 
 28 
 59 
 748 
 597 
 535 
 57 
 86 
 205 
 60 
 1, 295 
 169 
 3 
 
 2,590 
 4,027 
 2,081 
 24,641 
 891 
 10, 318 
 36, 547 
 4,337 
 10,416 
 593 
 3,727 
 202 
 937 
 4,644 
 7,158 
 2,323 
 6, 492 
 5,832 
 239 
 168 
 14, 430 
 10, 137 
 319 
 
 1 
 
 11 
 
 11, 053 
 5,973 
 3,971 
 31,739 
 2,310 
 10,857 
 83, 843 
 15, 119 
 55, 707 
 2,175 
 10, 266 
 1,956 
 2,337 
 30, 999 
 26,544 
 15, 465 
 12, 532 
 16, 839 
 3,238 
 4,290 
 23, 507 
 15, 390 
 351 
 
 
 
 b!67 
 
 
 
 11 
 
 
 Massachusetts 
 
 4,000 
 
 6,809 
 
 
 
 
 
 
 24 
 74 
 
 2 
 5 
 11 
 171 
 
 
 12, 000 
 
 5,640 
 769 
 
 7, 675 
 
 
 Pennsylvania 
 
 12,000 
 
 198 
 15 
 64 
 
 Maryland 
 
 
 1,297 
 
 31 
 
 
 District of Columbia 
 Ohio 
 
 
 
 343 
 
 19 
 176 
 690 
 49 
 23 
 16 
 3 
 67 
 
 30, 000 
 20, 000 
 20, 000 
 
 36, 254 
 7,197 
 11,328 
 
 
 
 
 
 
 
 
 5,000 
 
 2,134 
 
 
 
 
 
 10,000 
 
 3,901 
 
 
 
 
 
 
 
 
 24 
 
 
 
 441 
 
 
 Total 
 
 
 
 
 
 113, 000 
 
 83,612 357,152 
 
 223, 044 
 
 8,340 
 
 153, 049 
 
 730 
 
 1, 298 , 386, 461 
 
 
 olncludes militia furnished for six months, 5,679; for nine months, 2,311; for one year, 1,954 cred 
 ited as 2,174 three-years' men. 
 6 Furnished for three months. 
 
CERTAIN WAR CLAIMS. 
 
 15 
 
 Statement of number of men called for by the President of the United States, etc. Cont'd. 
 
 Call of December 19, 18&Mbr 300,000 men. 
 
 ! - < 
 
 States, etc. 
 
 Men furnished for 
 
 Total. 
 
 Quota. 
 
 1 year. 2 years. 3 years. 4 years. 
 
 Paid com 
 mutation. 
 
 Maine . - 8 389 
 
 4,898 141 1,884 3 
 492 9 775 28 
 !i6i; 2!) 550 9 
 1,535 ; 43 2,349 2 
 73! 1 92 732 
 
 10 
 
 6,936 
 1,304 
 1, 550 
 3,929 
 1,563 
 1,325 
 34,196 
 11, 283 
 31,099 
 411 
 4,944 
 2.537 
 823 
 24,580 
 23,308 
 28,324 
 7,860 
 9,922 
 2,771 
 854 
 4,207 
 7,03 
 883 
 
 New Hampshire 2, 072 
 
 Vermont 1. 832 
 
 
 Massachusetts 1,306 
 
 
 Rhode Island 1, 459 
 
 
 Connecticut 
 
 34 7 1,282 - 2 
 9,150 1,645 23,321 67 
 0,511 1.075 3,527 155 
 26.666 204 3,903 44 
 376 5 30 
 
 
 New York 61 076 
 
 13 
 15 
 282 
 
 New Jersey 11 695 
 
 Pennsylvania . . 40 4:57 
 
 Delaware 938 
 
 Maryland . . 9 142 
 
 3 236 430 1 275 
 
 3 
 
 West Virginia 4 431 
 
 2 114 8 415 
 
 District of Columbia . 2 9 2 -> 
 
 692 12 116 2 
 21 712 641 2 '14 
 
 1 
 13 
 94 
 6 
 18 
 1 
 2 
 
 Ohio 26027 
 
 Indiana 22 582 
 
 20 642 243 2 329 
 
 Illinois 32 902 
 
 25 940 356 2 02*> 
 
 Michigan 10 026 
 
 6 767 41 1 034 
 
 "Wisconsin 12 356 
 
 9 666 15 ''40 
 
 Minnesota 3 636 
 
 2 689 12 68 
 
 Iowa 
 
 772 15 67 
 
 Missouri 13, 984 
 
 3, 161 44 1 002 
 
 
 Kentucky 10, 481 
 
 1 987 7 5 609 
 
 
 Kansas. .' 1,222 
 
 622 36 223 
 
 2 
 
 
 
 Total 284. 215 
 
 151,363 5,110 54,967 312 
 
 460 
 
 212, 212 
 
 
 
 States, etc. 
 
 Volunteers and militia furnished at various timea for 
 
 1 
 
 9 
 
 3 months. 
 
 | 
 
 >B 
 
 1 
 
 4 months. 
 
 6 mouths. 
 
 8 months. 
 
 
 
 ti 
 
 H 
 
 Total. 
 
 Tennessee 
 
 
 
 739 
 
 
 
 6,039 
 213 
 
 24,314 
 7.702 
 3,156 
 15,725 
 1,080 
 1,768 
 964 
 3,561 
 206 
 4,165 
 1,129 
 1,290 
 4,555 
 545 
 1,466 
 3 530 
 
 31,092 
 8,289 
 3,156 
 15,725 
 1,080 
 1,810 
 964 
 4.903 
 206 
 6.561 
 2,576 
 1,290 
 5,224 
 545 
 1,965 
 3,530 
 93, 441 
 
 Arkansas 
 
 
 
 
 
 374 
 
 
 North Carolina 
 
 
 
 
 
 
 California 
 
 
 
 
 
 
 
 
 Nevada 
 
 
 
 
 " 
 
 
 
 Oregon 
 
 
 
 
 42 
 
 
 
 
 Washington 
 
 
 
 
 
 
 
 Colorado 
 
 
 
 1,156 
 
 
 186 
 
 
 
 Dakota 
 
 
 
 
 
 
 
 New Mexico 
 
 
 1,593 
 
 
 
 803 
 
 
 
 Alabama 
 
 
 
 
 
 
 1,447 
 
 Florida 
 
 
 
 
 
 
 Louisiana 
 
 296 
 
 
 
 
 
 373 
 
 
 Mississippi 
 
 
 
 
 
 
 Texas 
 
 
 
 
 
 
 499 
 
 Indian Nation 
 
 
 
 
 
 
 Colored troops a 1. 749 
 
 
 
 
 
 
 
 91, 692 
 
 Total..: 
 
 
 
 
 
 
 
 
 2,045 
 
 1,593 
 
 1,895 
 
 42 
 
 1,363 
 
 373 
 
 8,198 
 
 166,848 
 
 182, 357 
 
 
 o Colored troops organized at various stations in the States in rebellion, embracing all not specific 
 ally credited to States, and which can not be so assigned. 
 
16 CERTAIN WAR CLAIMS. 
 
 Statement of number of men called for by Ihe President of the United States, etc. Cont'd. 
 
 States, etc. 
 
 Aggregate. 
 
 Aggregate 
 reduced to 
 a three- 
 years' 
 standard. 
 
 Quota. 
 
 Men fur 
 nished. 
 
 Paid com 
 mutation. 
 
 Total. 
 
 ATin 
 
 73, 587 
 35, 897 
 32, 074 
 139, 095 
 18, 898 
 44, 797 
 507, 148 
 92, 820 
 385, 369 
 13, 935 
 70,965 
 34. 463 
 13, 973 
 
 70,107 
 33, 937 
 33, 288 
 146, 730 
 23, 236 
 55. 864 
 448, 850 
 76, 814 
 337, 936 
 12, 284 
 46, 638 
 32, 068 
 16, 534 
 313. 180 
 196, 363 
 259, 002 
 87, 364 
 91,827 
 24, 020 
 76, 242 
 109, 111 
 75, 760 
 20, 149 
 31.092 
 8, 289 
 3,156 
 15, 725 
 1,080 
 1,810 
 964 
 3,157 
 4,903 
 206 
 6,561 
 2,576 
 1,290 
 5 2''4 
 
 2,007 
 692 
 . 1,974 
 5,318 
 463 
 1,515 
 18. 197 
 4, 1!)6 
 28,171 
 1,386 
 3,678 
 
 72, 114 
 34, 629 
 35, 262 
 152, 048 
 23, 699 
 57, 379 
 467, 047 
 81,010 
 366, 107 
 13, 670 
 50,316 
 32, 068 
 16, 872 
 319. <i59 
 197, 147 
 259, 147 
 89, 372 
 96, 424 
 25, 052 
 76, 309 
 109, 111 
 79, 025 
 20, 151 
 31, 092 
 8, 289 
 3,156 
 15, 725 
 1,080 
 1,810 
 964 
 3,157 
 4, 903 
 206 
 6,561 
 2, 576 
 1, 290 
 5,224 
 545 
 1,965 
 3,530 
 93, 441 
 
 56, 776 
 30, 849 
 29, 068 
 124, 104 
 17, 866 
 50, 623 
 392, 270 
 57, 908 
 265, 517 
 10, 322 
 41,275 
 27, 714 
 11, 506 
 240, 514 
 153, 576 
 214, 133 
 80. Ill 
 79, 260 
 19, 693 
 68, 630 
 86, 530 
 70, 832 
 18, 706 
 26, 394 
 7,836 
 3,156 
 15, 725 
 1,080 
 1,673 
 964 
 * 2,175 
 3,697 
 206 
 4, 432 
 1,611 
 1,290 
 4,654 
 545 
 1,632 
 3,350 
 91,789 
 
 New Hampshire 
 
 Vermont 
 
 Massachusetts 
 
 Rhode Island 
 
 Connecticut 
 
 New York 
 
 New Jersey 
 
 Pennsylvania 
 
 Delaware 
 
 Maryland 
 
 Wes't Virginia ... . 
 
 District of Columbia 
 
 338 
 6,479 
 784 
 55 
 2,008 
 5,097 
 3,032 
 67 
 
 Ohio 
 
 306, 322 
 199, 788 
 244, 496 
 95, 007 
 109, 080 
 26, 326 
 79, 521 
 122, 496 
 100, 782 
 12,931 
 1,560 
 780 
 1,560 
 
 Indiana 
 
 Illinois . . 
 
 Michigan 
 
 Wisconsin. 
 
 Minnesota 
 
 Iowa 
 
 Missouri 
 
 Kentucky 
 
 3,265 
 2 
 
 Kansas 
 
 Tennessee 
 
 
 
 North Carolina 
 
 
 California 
 
 
 
 
 Oregon 
 
 
 
 
 
 
 
 
 
 Colorado 
 
 
 
 Dakota 
 
 
 
 
 
 Alabama 
 
 
 
 Florida 
 
 
 
 Louisiana 
 
 
 
 
 ; 
 
 545 
 1,965 
 3,530 
 93, 441 
 
 
 Texas 
 
 
 
 Indian Nation 
 
 
 
 
 
 
 Total 
 
 
 
 2, 763, 670 
 
 2, 772, 408 
 
 86,724 2,859,132 2,320,272 
 
 
 a Colored troops organized at various stations in the States in rebellion, embracing all not specific - 
 ally credited to States, and which can not be so assigned. 
 
 [Decision of the Second Comptroller.] 
 
 NOTE. Claims of States for interest, etc. 
 
 The Second Comptroller of the Treasury in 1869 made the following decision: 
 Interest can in no case be allowed by the accounting officer upon claims against 
 the Government either in favor of a State or an individual. But in cases where the 
 claimant has been compelled to pay interest for the benefit of the Government it 
 then becomes a part of the principal of his claim, and as such is allowable. Such is 
 the case of a State which has been obliged to raise money upon interest for the sup 
 pression of hostilities against which the United States should protect her. In such 
 cases the amount of interest actually and necessarily paid will be allowed, without 
 reference to the rate of it. (Section 997, Dec. 2, Comp. Ed. 1869, p. 137.) 
 
 THE CLAIM OF THE CITY OF NEW YORK. 
 See House Report No. 1740, Fifty-third Congress, third session. 
 
CERTAIN WAR CLAIMS. 
 
 THE CLAIM OF THE STATE OF VERMONT. 
 
 17 
 
 The facts and history of this claim are set forth in the following official papers 
 from the Treasury Department and the Department of Justice. 
 
 TREASURY DEPARTMENT, 
 
 OFFICE OF THE SECRETARY, 
 
 Washington, D. C., June 6, 1894. 
 
 SIR : In reply to your communication of the 29th ultimo, for information in regard 
 to the claim of the State of Vermont for expenses incurred in aiding to maintain 
 the "common defense" between 1861 and 1865, I have the honor to transmit here 
 with a report thereon by the Third Auditor, dated the 4th instant. 
 
 Respectfully, yours, S. WIKE, 
 
 Acting Secretary. 
 Hon. BIXGER HERMANN, 
 
 House of Representatives. 
 
 TREASURY DEPARTMENT, 
 OFFICE OF THE THIRD AUDITOR, 
 
 Washington, D. C., June 4, 1894. 
 
 SIR : I have the honor to return herewith letter of Hon. Binger Her 
 mann, House of Eepresentatives, of the 29th ultimo, referred on the 1st 
 instant by you to me for report. In reply I inclose a detailed state 
 ment of the several claims of the State of Vermont against the United 
 States, for expenses in aiding to maintain the "common defense," war 
 of the rebellion, 1861-1865. 
 
 No final adjustment of the amount of claims suspended, viz, $66,890.16, 
 has yet been made for reasons given in letter of the Third Auditor of 
 October 14, 1886, a copy of which is herewith transmitted. 
 Respectfully, yours, 
 
 SAM'L BLACKWELL, 
 
 Auditor. 
 
 Hon. JOHN G. CARLISLE, 
 Secretary of the Treasury. 
 
 Number of installment. 
 
 Date when 
 filed. 
 
 Amount. 
 
 Act of Con 
 gress. 
 
 1 .. 
 
 i Mar 8 1862 
 
 $623 831 61 
 
 July 27 1861 
 
 2 
 
 i Apr 7 1862 
 
 72 028 62 
 
 Do' 
 
 3 
 
 Apr 16 1864 
 
 32 402 69 
 
 Do 
 
 4 
 
 May 17 1867 
 
 47 119 96 
 
 Do 
 
 5....' 
 
 ' "do 
 
 18 788 04 
 
 
 6 ... 
 
 Julv 11 1868 
 
 46 169 45 
 
 June 23, 1866. 
 July 27 1861 
 
 7 
 
 Sept 24 1868 
 
 30 077 62 
 
 Do 
 
 8 
 
 do 
 
 6 672 20 
 
 Do 
 
 9 
 
 do 
 
 22 750 00 
 
 Do 
 
 10 
 
 do 
 
 4 065 02 
 
 Do 
 
 11 
 
 Oct 3 1868 
 
 876 56 
 
 Do 
 
 12 
 
 June 17 1871 
 
 19 892 04 
 
 Do 
 
 13 
 
 Feb 29 1872 
 
 61.45 
 
 Do 
 
 
 
 
 
 Amount of claims filed 
 
 
 924.735 26 
 
 
 Amount of claims allowed 
 
 
 857 845.10 
 
 
 
 
 
 
 Amount of claims suspended 
 
 
 66, 890. 16 
 
 
 
 
 
 
 THIRD AUDITOR'S OFFICE, June 4, 1894. 
 H. REP. 1957 2 
 
18 CERTAIN WAR CLAIMS. 
 
 TREASURY DEPARTMENT, OFFICE OF THE THIRD AUDITOR, 
 
 Washington, I). C., October 14, 1886. 
 
 SIR: Under the act of Congress, approved July 27, 1861, to indemnify the States 
 for expenses incurred by them in defense of the United States, the State of Vermont 
 filed her claims in this office at different times, amounting in the aggregate to 
 $924,735.26, of which $857,845.10 has been audited and paid, leaving suspended a 
 balance of $66,890.16. The State is now asking for a settlement of this balance. 
 
 Pending the examination of the accounts, I was informed that the records in the 
 War Department would show a considerable indebtedness to the United States for 
 arms and equipments furnished the State of Vermont during the years 1863 and 1864, 
 which had never been returned or accounted for. Accordingly I made inquiry in 
 the Ordnance Office of the War Department, where the fact was disclosed that in 
 the years of 1863 and 1864 the War Department furnished to Vermont arms and 
 equipments of the money value of $640,643.85. In 1875 the State was credited with 
 $4,250, erroneously charged against the State's- quota December 31, 1864. In 1877 
 there was a further credit of $28,537.22, value of arms, accoutrements, and ammuni 
 tion lost, expended, issued and burned between the years 1861 and 1865, credit there 
 for being given under the act of March 3, 1875. 
 
 There is further credit of $64,076.40 for arms retained by the United States, to 
 which the State of Vermont would be entitled under the act of April 23, 1808. The 
 balance thus standing as indebtedness against the State on the books of the ordnance 
 office amounts to $543,780.23. On the 23d of June, 1866, Congress passed a joint 
 resolution that the Secretary of the Treasury be authorized to pay the State of Ver 
 mont any sum that may be found due after the same shall have been audited by the 
 proper officers of the Treasury Department, expended by the State of Vermont for 
 the defense and protection of the frontier from invasion from Canada in 1864, not 
 exceeding the sum of $16,463.81, which I am informed had been previously ascer 
 tained as the full amount of her claim. Acting under this joint resolution, the 
 Third Auditor allowed this sum of $16,463.81, and the same was paid to the governor 
 of the State out of the National Treasury. 
 
 It will be observed that this money was paid to the State of Vermont at the very 
 time when this indebtedness was standing against her on the books of the War 
 Department. In this connection, I deem it proper to add that I have information 
 received from a credible source, that the State sold the greater portion of these arms 
 and equipments, out of which she realized about $170,000 that was deposited in 
 her treasury. 
 
 The Legislature of Vermont is now in session, and I have, therefore, deemed it 
 proper to give you this information at this time, in order that you may take such 
 steps to bring the subject to the attention of the proper authorities of the State as 
 you may be advised, and as may seem to be required. In the meantime, the claims 
 of the State under the act of July 27, 1861, will be suspended in this office. 
 Very respectfully, 
 
 JNO. S. WILLIAMS, Auditor. 
 
 Hon. DANIEL MANNING, 
 
 Secretary of the Treasury. 
 
 TREASURY DEPARTMENT, 
 
 OFFICE OF THE SECRETARY, 
 
 Washington, D. C., June 7, 1894. 
 
 SIR: In reply to your communication of the 29th ultimo, addressed to the Attorney- 
 General, and by him referred to this Department, requesting a copy of the opinion 
 of the Attorney-General in the matter of the war claim of the State of Vermont 
 against the United States on account of expenses incurred by said State in main 
 taining the ''common defense" between 1861 and 1866, I have the honor to transmit 
 herewith a copy of the opinion referred to. 
 Respectfully, yours, 
 
 S. WIKE, Acting Secretary. 
 Hon. BINGER HERMANN, . 
 
 House of Representatives. 
 
 DEPARTMENT OF JUSTICE, 
 
 Washington, June 11, 1891. 
 
 SIR : I am in receipt of your letter of the 5th ultimo sitbmitting inquiries in rela 
 tion to payments to be made under the act of March 2, 1891, entitled "An act to 
 credit and pay to the several States," moneys collected under the direct tax act of 
 August 5, 1861, with iuclosures. 
 
CERTAIN WAR CLAIMS. 19 
 
 As these inquiries relate mainly to the case of the State of Vermont I will answer 
 especially as to that case. 
 
 The said act of March 2, 1891 (Stat., 822), is intended to return to the States the 
 money taken from them under section 8 of the act of August 5, 1861 (12 Stat., 292). 
 
 It requires the Secretary of the Treasury to credit to each state a sum equal to 
 all collections made under that act; and appropriates all sums necessary to reim 
 burse the State for the money found due to such State under this act; and directs 
 the Treasurer of the United .States to pay the same to the governors of the States. 
 
 The amount of the direct tax going to the State of Vermont under this act of 1891 
 is stated to be $179,407.80. 
 
 Unless it shall appear that some debt exists on behalf of the United States against 
 the State of Vermont which ought legally and properly to be set off against the 
 moneys of the direct tax, then, unquestionably, there should be paid to said State 
 under said act of 1891 the sum of $179, 407.80. 
 
 This case conies to me for my opinion under the following circumstances. 
 
 It appears that while preparing for the refund required by said act of March 2, 
 and under date of March 28, 1891, the First Comptroller made inquiry of the War 
 Department, whether any State stands indebted in any Bureau of such Department, 
 and if so, the amount, and on what account? 
 
 Under date of March 31, answer is made from the ordnance office, that 
 
 " The following States and Territories are charged on the books of this office with 
 the following amounts, being for arms, etc., overdrawn by them under section 1661, 
 Revised Statutes, prior to February 12, 1887, viz : Vermont, $543,780.23." 
 
 Thereupon it was, upon the suggestion of the First Comptroller, submitted to the 
 Second Comptroller of the Treasury for his opinion as to whether the amounts 
 charged against the States named constitute such claims as may be withheld by the 
 Secretary of the Treasury under act of March 3, 1875. (18 Stat., 481.) 
 
 The .Second Comptroller makes answer April 9, and therein states with reference 
 to the State of Vermont that : "It appears that the indebtedness arose from the fact 
 that the United States Government loaned to the State in October, 1864, ordnance 
 stores for the purpose of enabling it to arm its militia in order to be in readiness to 
 defend the State against any invasion across the Canadian border in aid of the rebel 
 lion. It is alleged that the State sold a large portion of these stores, and that the 
 money received from the sales was paid into the State treasury and has ever since 
 been retained by the State. 
 
 "It also appears that the State has an unadjusted claim against the United States, 
 amounting to $66,890.16. for money expended under the act of July 27, 1861, in equip 
 ping troops for the Federal service in the war of the rebellion. * * The State 
 also claims that it is entitled to be allowed the expense incurred by it in arming and 
 equipping the State militia in 18B4, to prevent the threatened raid from Canada, 
 amounting to about $200,000." 
 
 The Second Comptroller further says that negotiations for settlement were had, but 
 without effect; and he suggests that, as the accounts between the United States and 
 the States and Territories have not been audited and settled under the Revised 
 Statutes, the Secretary might not be justified in deducting them, yet he thinks that 
 a sufficient sum to cover the alleged indebtedness should be withheld until the 
 determination of the question. 
 
 Under date of April 27, the Second Comptroller addresses a further communica 
 tion to the Secretary of the Treasury in which he refers to that of April 9, and says 
 that, upon further consideration of the subject in connection with the charge against 
 Vermont : 
 
 " I feel by no means satisfied of the legality of the charge reported by the War 
 Department, but think there is a reasonable doubt as to whether the advance to 
 said State of the large quantities of arms- and ordnance stores did, under the then 
 existing circumstances, constitute such an indebtedness on the part of the State to 
 the General Government as to bring it within the operation of the act of March 3, 
 1875." 
 
 He then recommends "that the whole matter be referred to the Attorney-General 
 with the request for ; his opinion," etc. He then proceeds to give 
 
 important historical statements bearing upon the question under consideration. 
 
 Your letter of May 5 transmits these communications with other inclosures, and 
 calls for my opinion upon the questions involved. 
 
 It becomes necessary, in relation to the case of Vermont, to now consider the facts 
 and cir< -umstanees connected with the transfer, by the United States to that State, 
 of the "arms." etc., charged against the State, and mentioned in the letter from the 
 Ordnance office, dated March 31, 1891. 
 
 These arms and stores consisted of field batteries of artillery with their carriages 
 and ammunition, infantry muskets and ritles with their accouterments and ammuni 
 tion, cavalry equipments, and so forth, and consisted wholly of ordnance and 
 ordnance stores, and did not include any clothing or quartermaster stores. 
 
20 CERTAIN WAR CLAIMS. 
 
 The stores charged were ordered to be delivered in December, 1864, and were 
 delivered within the State in said month or soon thereafter, at the cost of the Gen 
 eral Government. 
 
 It has beeii said that there is no precedent for the case now under consideration. 
 Granting the truth of this, it may be added that no similar question exists between 
 the United States and any other State, therefore the decision made relates exclu 
 sively to the case of Vermont. 
 
 The Confederate attack on St. Albans, a Vermont village, located about 12 miles 
 from the Canadian line, occurred October 19, 1864. 
 
 Lieut. Bennett H. Young, with twenty or more Confederates, appeared in that vil 
 lage and made an attack iipon it in the nature of a raid. The attacking party robbed 
 three banks of about $200,000, killed one man, wounded others, seized and took away 
 horses, took armed possession of a portion of the village, held many of the citizens 
 prisoners for awhile, and shot at groups of people and individuals wherever seen. 
 
 They claimed to be Confederate soldiers, that they came to retaliate for acts done 
 in the South, and that they represented the Confederate States. In some instances 
 they administered what they called a Confederate oath, and their leader produced "a 
 proclamation'' to the people, declaring their purpose to be retaliation, but circum 
 stances prevented the reading thereof. The band were excellently armed and acted 
 under the orders of their commanding officer as a military organization. 
 
 After seizing horses they were well mounted, and they then moved off toward 
 Canada with their captures, in military array, discharging their navy revolvers at 
 citizens indiscriminately. They threatened and attempted to burn the town, apply 
 ing "Greek fire," which could only be extinguished by being hewed out of the wood. 
 
 It must be remembered that at this time there were from 15,000 to 20,000 or more 
 rebellious citizens of the United States domiciled or commorant in Canada, including 
 distinguished accredited agents of the Confederate organization. 
 
 It will be also noted that only one mouth previous to the St. Albans raid, a party 
 of Confederate soldiers organized an expedition with intent to liberate the Confed 
 erate prisoners confined on Johnsons Island, seized the Philo Parsons on Lake Erie, 
 and by her aid seized, scuttled, and grounded the Island Queen, and then, raising the 
 Confederate flag, sailed to Canada, where the captors scuttled and cast off the Parsons 
 and escaped with their booty to the sheltering Dominion. 
 
 It was also well known that during the year 1864 there were parties of insurgents 
 drilling at Marysburg, and that concentrations were made at Windsor and at other 
 places in Canada. 
 
 A project for sending into the Northern States clothing infected with malignant 
 diseases was generally believed to exist ; and a purpose to burn Northern cities was 
 well established. 
 
 Under date of November 3, 1864, Mr. Seward wrote to Lord Lyons : 
 
 " While the Government has been engaged in considering Earl Monk's request, 
 our requisitions for the offenders whose crimes were committed 011 Lake Erie, and 
 for the burglars murderers who invaded Vermont, remain unanswered. We hear 
 of a new border assault at Castine, in the State of Maine, and we are warned that 
 plots are formed at Montreal to fire the principal cities of the Union." 
 
 It is familiar history that, during this period the whole energy and power of the 
 National Administration and Government were employed in sustaining and strength 
 ening the armies then active in the Southern States against the rebellion. 
 
 Under these circumstances, and in view of the history of the times, it is a correct 
 conclusion that the attacks, made and threatened, upon the Northern border were a 
 carrying on of the war waged by the insurgent organization, and that the defense 
 of Vermont against incursions from Canada was a defense of the United States 
 against Confederate insurgents. 
 
 It seems now to be beyond question that the " St. Albans raid " was a belligerent 
 act of the forces then at war with the Union. It appears that Young was appointed 
 a second lieutenant June 16, 1864, and ordered to report to Messrs. Thompson and 
 Clay, in the British provinces, for instructions, and October 6th his suggestion "for 
 a raid upon accessible towns in Vermont, commencing with St. Albans," was 
 approved. 
 
 The attack was known to and authorized by those in high Confederate standing. 
 
 The letters captured by General Augur and reported November 12, 1864 (Fart 1, 
 Dip. Cor., 1865, p. 13), supply the connecting details. 
 
 The military management of the affair on the part of the United States was at once 
 assumed by Major-General Dix, commanding the Department of the East, and his 
 somewhat hasty order directing pursuit of the attacking party into Canada was 
 modified by the President, who thus recognized the national relations of the trans 
 action. 
 
 The final judicial act of the proceedings against the raiders of the courts of Canada, 
 as reported by Mr. Robert S. Hale, agent and counsel for the United States before 
 the American British Claims Commission, was, upon warrants issued by Judge Smith, 
 one of Her Majesty's justices for the superior court for the province of Canada East, 
 
CERTAIN WAR CLAIMS. 21 
 
 and five of the persons charged were brought before him upon an application of the 
 United States for their extradition. 
 
 After much delay Justice Smith decided that the persons were not the subject of 
 extradition.uuder the treaty, but were belligerents against thejUnited States in com 
 mitting the acts complained of. He said : 
 
 "I am therefore constrained to hold that the attack on St. Albans was a hostile 
 expedition authorized both expressly and implied by the Confederate States, and 
 carried out by a commissioned officer of their army in command of a party of their 
 soldiers. And, therefore, that no act committed in the course of, or as incident to, 
 that attack can be made the ground of extradition under the Ashburton treaty.' 1 
 
 The diplomatic correspondence between this country and Great Britain from the 
 date of the St. Albans raid until the close of the war abounds in reference to this 
 raid, and to the attacks made and threatened by insurgents then in Canada. 
 
 Mr. Secretary Seward, under date of October 21, 1864, writes to Mr. Burnley con 
 cerning this raid: 
 
 " It is not to be doubted that the object of these depredations is the same with 
 that of the piratical operations which recently occurred on Lake Erie, namely, to 
 embroil the Governments of the United States and Great Britain in a border war." 
 
 Under date of November 23, 1864, Mr. Adams writes to Earl Kussell complaining 
 of "the manner in which the territories in America under the authority of Great 
 Britain, both continental and insular, are systematically used by the insurgents 
 against the United States as bases for hostile proceedings of every description." 
 
 He refers to their use of Nova Scotia, New Brunswick, and Bermuda, and to the 
 case of the Phllo Parsons and Island (Jueen, and to the foray upon St. Albans, and 
 says: 
 
 " Inroads by marauding ruffians upon the population of the United States on that 
 border can not be tolerated." 
 
 He refers to insurgents domiciled in Canada, and gives notice of the purpose of 
 the United States to increase its naval armament upon the lakes. He adds: 
 
 "In taking this step, I am advised to assure your lordship that it is resorted to 
 only as an indispensable measure to the national defense." 
 
 Under these proceedings and declarations it must be admitted that the assaults 
 from Canada were attacks upon the United States, and that the defense of Vermont 
 was an act of the National Government in preservation of the Union. 
 
 That the State in carrying out this national defense was a natural procedure under 
 our system of Government. 
 
 At the date of the attack at St. Albans the legislature of Vermont was in session. 
 In his message delivered October 14, Governor Smith commented upon the threats of 
 attack and the lack of means of defense, and stated that the Secretary of War had 
 signified his willingness to furnish arms, accouterments, and ordnance stores, and 
 added: " I also received personal assurances from the Secretary that camp equip 
 ments, such as might be required for drill and instruction in camp, would be freely 
 furnished by the Department to the extent needed on proper requisition." 
 
 November 22d public act No. 1 was passed, practically providing for the enroll 
 ment of the arms-bearing men of the State, and dividing the State into 12 military 
 districts, with duly constituted and officered military organizations in each. 
 
 Under this act 12 regiments of infantry, 1 regiment of cavalry, and 3 batteries of 
 artillery were organized. All were uniformed, armed, and equipped, and made 
 ready for efficient service. 
 
 Small amounts of arms were furnished by the Secretary of War immediately after 
 the attack of October 19, 1884, but these do not appear to be of consequence in this 
 investigation. 
 
 After the legislative action above specified, and in December, 1864, the governor 
 and the quartermaster-general of the State came to Washington and consulted with 
 the President and Secretary of War about supplying the authorized military 
 organizations. 
 
 Governor Ormsbee. in his message of November 5, 1886, refers to these negotiations 
 and states that Governor Smith " went to Washington to confer with the President 
 and Secretary of War as to measures and means of national defense against antici 
 pated raids and invasions," and further states that 
 
 "A conference was had, and President Lincoln and Secretary Stanton were very 
 solicitous that the State of Vermont should organize a force of militia sufficient to 
 meet the emergency so that the national forces at the front might not be weakened 
 by calling from that source. It will be remembered that this was a period of great 
 importance and solicitude as to national affairs, and I have the authority of Gov 
 ernor Smith for saying that both President Lincoln and Secretary Stanton personally 
 besought him to make every proper effort to have such a force of militia organized, 
 at the same time giving most unqualified assurance that the General Government 
 would furnish the necessary arms and ammunition to put such a force on war footing." 
 
 It does not appear that this statement, or that one previously quoted from Gov 
 ernor Smith's message, has ever been questioned. 
 
22 CERTAIN WAR CLAIMS. 
 
 State Quartermaster Pitkiii in his report to Governor Smith, dated October 1, 1865, 
 
 "On the l]th day of December last I accompanied you to Washington, D. C., for 
 the purpose of procuring from the War Department arms, accoutermcnts, clothing, 
 camp equipage, etc., for the use of the militia. I succeeded in obtaining from the 
 Ordnance Department, upon requisitions approved by you, all ordnance stores 
 required. Camp equipage and clothing could not then be procured from the United 
 States, and, in compliance with your order, I purchased such quantities as were con 
 sidered necessary for immediate use." 
 
 December 7, 1864, Governor Smith requested the War Department to furnish the 
 State arms, accouterments, ordnance stores, ammunition, equipments, camp and gar 
 rison equipage complete, and also " uniforms, consisting of caps, coats, and pants/' 
 sufficient for arming, equipping, and uniforming 12 regiments of infantry, 1 of cav 
 alry, and 3 batteries of artillery. 
 
 The records of the War Department show the following action upon this request: 
 
 " Referred to Chief of Ordnance to report whether the ordnance supplies can be 
 furnished. 
 
 E. M. STANTON. 
 
 ORDNANCE OFFICE, December 12, 1864. 
 
 Respectfully returned. All the ordnance stores asked for can be furnished. 
 
 A. B. DYER, 
 />></. General, Chief of Ordnance. 
 
 Returned to the Chief of Ordnance with directions to furnish the stores required. 
 By order of the Secretary of War. 
 
 C. A. DANA, 
 
 Assistant Secretary of War. 
 
 W T AR DEPARTMENT, January 30, 1865. 
 Received, Ordnance Office, December 12, 1864. 
 I nder date of December 12 the Secretary of War writes: 
 
 ''SIR: In reply to your communication of the 7th instant, requesting the War 
 Department to furnish the State of Vermont with arms, accouterments, ordnance 
 stores, etc., I have the honor to say that this Department will be able to furnish you 
 with the ordnance and ordnance stores, and also with the arms specified in your 
 letter, upon requisition made by you upon Chief of Ordnance. 
 
 "Uniforms and camp and garrison equipage can not be furnished in the present 
 state of the supplies of the Quartermaster's Department. 
 
 "Yours, truly, "EDWIN M. STANTON, 
 
 " Secretary of War. 
 " J. GREGORY SMITH, Governor of Vermont." 
 
 December 14, Secretary Stanton sent to Governor Smith: 
 
 " Your telegram received. I regret not having an opportunity to see you again 
 before your departure. The military supplies will be forwarded without delay. 
 Instructions to meet emergencies as they arrive will be given to General Dix, with 
 whom you will please communicate." 
 
 Under the proceedings detailed, the militia of the State were organized pursuant 
 to legislative enactment, were furnished with arms, ordnance, and ordnance stores by 
 the General Government, and were supplied with clothing, rubber blankets, etc., at 
 the expense of the State, as the Secretary of War had then stated the War Depart 
 ment to be unable to furnish them, " in the present state of the supplies of the Quar 
 termaster's Department." 
 
 The item of $543,780.23 charged upon the books of the Ordnance Office against the 
 State of Vermont, as .stated in the aforesaid report of March 31, 1891. is a portion of 
 the property delivered to the State under the foregoing negotiations and orders. 
 
 The property which was delivered in 1864-65 was valued at about $640,000, and 
 was charged on the books of the Ordnance Office to the State in the account of arms, 
 etc., furnished to the militia of the United States under the act of April 23, 1808. 
 
 In the State quartermaster's report before cited, he says: 
 
 "In compliance with the orders of the commander in chief, I have furnished the 
 militia with uniforms, arms, accoutrements, and ammunition." 
 
 It appears that the State expended in connection with the arming and equipment 
 of the men of said organizations, for uniforms, clothing, rubber ponchos and tent 
 blankets, knapsacks, canteens, and other supplies of like nature, the sum of $162,831, 
 110 part of which has been repaid to the State. 
 
 Said State also expended in connection with said troops other considerable sums 
 of money which remain unadjusted. 
 
 It also appears that in the year 1870 the State sold a portion of said arms and 
 
CERTAIN WAR CLAIMS. 23 
 
 ammunition for the sum of $143,469.66, which was turned into the State Treasury, 
 and soon after exchanged another portion for other equipments, at a valuation of 
 $4,099. 
 
 It is claimed on behalf of the State that these arms, etc., had remained on hand 
 for about live years after the close of the war; that no national law existed authoriz 
 ing the return of the arms to the General Government; that the arms were charged 
 to the State upon a continuingaccount ; that the annual allotment of arms, etc., under 
 the statute of 1808, was withheld from the State and was charged against the property 
 so charged to the State; that the property required expense in care and protection, 
 and was deteriorating in value, and that being offered a liberal price for a portion of 
 the property, the State properly and, justifiably disposed of the same. 
 
 It is not my duty to determine the correctness or validity of these claims, but the 
 question submitted to me is, in substance, whether the law requires that the pro 
 ceeds of the sales of those arms (to wit, the $147,568.66, or the $143,469.66) should 
 be set off against or deducted irorn the $179,407.80, to which Vermont is stated to be 
 entitled under the " direct tax act " of March 2, 1891. 
 
 The questions arising as to the remaining $400,000, or thereabouts, are left in such 
 obscurity from complications of fact, and, perhaps, from deficiencies of legislation, 
 that they can only be reached by the accounting or the law-making departments of 
 the Government. 
 
 It is understood that the property was charged against the State when the same 
 was delivered, and that the balance has been carried along from year TO year under 
 the account of the act of 1808, until the law of February 12, 1887, was enacted changing 
 the policy of the issuance of arms for the militia and consequently the Government 
 has had continuing knowledge of the existence and condition of the transaction. 
 
 The law of 1*08 required an annual issue of arms to each State, with the view of 
 keeping up a constant supply. No State had any interest in the arms supplied to 
 any other State, nor was there any provision for national control or State responsi 
 bility to the General Government after the arms were delivered. Here were deliv 
 ered to one State, under one order, more arms than the law allowed to be issued to 
 the whole United States in three years. 
 
 It is plain that the arms were delivered to Vermont to meet or to prevent threat 
 ened attacks, in such a manner as should avoid withdrawing men from the armies 
 then active in the South ; and the charges were placed under the account of the act 
 of 1808 as a matter of bookkeeping and without the direction of any law. 
 
 By act of .July 27, 1861 (12 Stat., 276), the Secretary of the Treasury is directed to 
 pay to the governor of any State the expenses properly incurred by such State for 
 enrolling, subsisting, paying, clothing, equipping, etc., its troops employed in aid 
 ing to suppress the " insurrection against the United States, to be settled upon 
 proper vouchers, to be filed and passed upon by the proper accounting officers of the 
 Treasury.'' 
 
 Vermont makes claim for about $66.890 under this statute. 
 
 By the act of March 3, 1875 (18 Stat.. 455), it is provided that, all issues of arms 
 and other ordnance stores made by the War Department to States between January 
 1, 1861, and April 9, 1865, under the aforesaid act of 1808, and charged to the States, 
 having been made for the maintenance and preservation of the Union, and properly 
 chargeable to the United States, the Secretary of War is authorized upon a proper 
 showing by such States of the faithful disposition of such arms and stores, to credit 
 to the states the sums so charged to them. 
 
 Provided, that is, he shall find that any of such arms or stores have been sold or 
 otherwise misapplied, he shall refuse credit for such portion thereof, and the amount 
 thereof shall remain a charge against the State, the same as if this act had not been 
 passed. 
 
 If it be held that the arms charged, which were sold and disposed of, were improp 
 erly sold and were misapplied, then this act has no application as to those, and no 
 adjustment can be made under it. 
 
 It is true that the expression of Congress implies that the selling of arms without 
 the authority of the Government is a misapplication, but the act declares that the 
 issue was made for the maintenance and preservation of the Union, and was prop 
 erly chargeable to the United States. 
 
 A reasonable deduction is that the act of 1875 is without effect as to the question 
 now under consideration. 
 
 It may properly be said, also, that the act of March 3, 1875 (18 Stat., 481) does not 
 apply to an unliquidated claim in favor of a State arising out of a property charge 
 which is subject to equitable recoupments in an unadjusted transaction, and that 
 statute had no application in this case. 
 
 It is manifest that if the action which placed Vermont in condition for defense 
 should be treated as a movement intended to defeat or ward oft' attacks made upon 
 the United States by a belligerent, enemy, then the claim that the General Govern 
 ment should furnish, and that it expected to pay for, the war supplies for such 
 defense is not an unreasonable one. 
 
24 CERTAIN WAR CLAIMS. 
 
 The auditor of the State says : 
 
 'It was agreed by and between the President and Secretary of War of the one part, 
 and the governor and quartermaster of the State of the other part, that the State should 
 raise a division of militia and that the United States should provide arms, ordnance 
 stores, camp and garrison equipage, and other supplies, to put such force in con 
 dition for service, if required for the defense of the frontier." 
 
 The official utterances of Governor Smith and Ormsbee, as hereinbefore quoted, 
 are practically to the same effect. Governor Smith's requisition of December 7 
 calls for "camp and garrison equipage, complete, and also uniforms, consisting of 
 caps, coats, and pants, sufficient," etc. 
 
 Secretary Stanton answers December 12: 
 
 " Uniforms and cam]) and garrison equipage can not be furnished in the present 
 state of the supplies of the Quartermaster's Department." 
 
 It seems plain that if the Department could have furnished those supplies it would 
 have done so with the same promptness that it furnished ordnance and ordnance 
 stores. And the phraseology used by the Secretary is strongly corroborative of the 
 terms of the arrangement as understood by the representatives of the State. 
 
 At the date of the issue of the arms the State was entitled, upon the books of the 
 War Department, under the act of 1808, to $3,541.28. Its quota in the field was then 
 considerably in excess of all calls previously made ; it neither sought nor needed 
 assistance in its state affairs or in furnishing its proportionate force for the suppres 
 sion of the rebellion. At the same time the General Government was exerting its 
 whole physical power to break up the opposing armies, and was exercising its diplo 
 matic skill in preventing attacks from Canada and a collision with Great Britain. 
 
 Under these circumstances the National Government, as a war measure, in the 
 performance of its duty to preserve the Union, and under the pressure of a necessity 
 for which it was nowise responsible, made the State of Vermont its instrument in 
 the general service of the national defense and attempted to furnish it with arms 
 and supplies. 
 
 The State, as. such, was not recognized as the party at war with the rebellion nor 
 with the insurgents commorant in Canada. The purpose of those who created and 
 controlled the Northern disturbances was, as stated by Mr. Seward, "to embroil the 
 Governments of the United States and Great Britain in a border war." 
 
 Therefore, while Vermont occupied an exposed position, and from local interest 
 was prompt to prepare to repel an invasion, yet the aggression was against the 
 nation and the defense was that "common defense," for which the people provided 
 in establishing the Constitution. 
 
 In this view of the case it does not appear that there exists such a debt against 
 the State and in favor of the United States, arising out of the occurrences and cir 
 cumstances detailed, as either law or equity requires should be set off against or 
 deducted from the sum standing in the State's favor under the direct-tax acts of 
 August 5, 1861, and March 2, 1891. 
 
 If the cost of supplying the extraordinary organizations of the State with uni 
 forms, garrison and camp equipage, and like supplies, amounting to the $162,831 
 specified, or over, is to be paid by the General Government, the claim for arms sold 
 disappears, and the balance claimed by the State, together with its claim made under 
 the act of July 27, 1861, and such accounting by the State as the law may authorize 
 for all arms and stores received, will remain for adjustment 
 
 It does not seem to be equitable, or to be required by any law, that the transac 
 tion of furnishing the arms, stores, etc., charged, the use and disposition thereof, 
 and such legal or equitable rights of counterclaim or of recoupment as may exist, 
 should be forcibly severed and separately settled. 
 
 It is shown that, November 17, 1886, the State, after referring by preamble to the 
 condition of affairs during the closing period of the war. and alleging the expendi 
 ture of money? for which "the State is justly entitled to be reimbursed by the United 
 States," enacted a statute empowering the governor and the auditor of accounts 
 of the State to adjust and settle all accounts and claims between the United States 
 and the State. 
 
 It is further enacted that any sums found due the State may be received and paid 
 into its treasury by said officers; and they are by said law authorized to draw upon 
 the treasury of the State for any sum that may be found due to the United States. 
 
 Therefore, it appears that the State is not wanting in preparation in the premises, 
 but awaits the action of the General Government. 
 
 In conclusion, permit me to say. that the specified sum of $179,407.80, proceeds of 
 the " direct tax," is not shown to be anywise connected with or affected by the arms 
 and ordnance issue of December, 1864, and, in my opinion, you are authorized to pay 
 the same to the State under the act of March 2, 1891. 
 Very respectfullv, 
 
 W. H. H. MILI.EK, 
 
 Attorney-General. 
 
 The SECRETARY OF THE TREASURY. 
 
CERTAIN WAR CLAIMS. 25 
 
 THE STATE OF NEW HAMPSHIRE. 
 
 The facts and history of this claim are set forth in the following official papers 
 from the War Department : 
 
 RECORD AND PENSION OFFICE, WAR DEPARTMENT, 
 
 Washington City, January 31, 1895. 
 
 SIR : Referring to your letter of the 28th instant, received yesterday, in which you 
 request copies of papers on tile in this Department and information of record relating 
 to the subject of national bounties paid or agreed to be paid to recruits from the State 
 of New Hampshire mustered into the service of the United States under the call of 
 October 17, 1863, and the reimbursement of the State for the payment of such boun 
 ties, I am directed by the Secretary of War to inform you that a comprehensive 
 report on this subject, made in connection with House bill No. 347, Fifty-third Con 
 gress, first session, was furnished by this Department to the Committee on War 
 Claims, House of Representatives, September 15, 1893. 
 
 This report, which is presumed to be easily accessible to you, and the printed copy 
 of General Orders, No. 340, War Department, Adjutant-General's Office, series of 
 1863, publishing the call of October 17, 1863, herewith inclosed, contain, it is 
 believed, all the information desired by you on this subject. 
 
 Should the report from this Department to the War Claims' Committee not be 
 available to you a copy of the same will be furnished you upon your request 
 therefor. 
 
 Very respectfully, 
 
 F. C. AlNS WORTH, 
 
 Colonel, United States Army, Chief Record ax d Pension Office. 
 Hon. HENRY M. BAKER, 
 
 House of Representatives. 
 
 \ R. and P., Ko. 373031.] 
 
 Bill to provide for the adjudication and payment of the claim of the State of New 
 Hampshire for reimbursement of the national bounties advanced and paid for the 
 United States by said State upon the authority of the Secretary of War. 
 
 Under date of April 6, 1886, the Adjutant-General of the Army furnished a report 
 in this case for the Committee on War Claims, United States Senate, on Senate bill 
 No. 1900, Forty-ninth Congress, first session. Following is a copy: 
 
 WAR DEPARTMENT, ADJUTANT-GENERAL'S OFFICE, 
 
 Washington, D. C., April 6, 1SSG. 
 To the honorable the SECRETARY OF WAR. 
 
 SIR: I have the honor to return herewith communication of the 23d ultimo, from 
 the Committee on War Claims of the United States Senate, transmitting Senate bill 
 No. 1900, " for the final settlement of the claim of the State of New Hampshire for 
 reimbursement of national bounties advanced to recruits mustered into the United 
 States service in that State under the President's call of October, 1863," together 
 with copies of papers called for by the committee, and the replies of Cols. James 
 B. Fry and Edward W. Hiuks to certain inquiries made relative to the subject- 
 matter in question. 
 
 In addition to the papers herewith forwarded I beg leave to submit the following 
 report as review of the previous action taken in the case by the Department and the 
 basis for its adverse action thereon. 
 
 The records of this office show that under the agreement of November 5, 1863, 
 between the governor of New Hampshire and the Provost-Marshal-General, the 
 State claims to have advanced the whole bounty to 3,200 men, 49 of whom only were 
 paid by the State as veteran recruits. Of this number the United States repaid to the 
 State of New Hampshire the first installment of bounty in case of 3,187 men, to whom 
 the State claimed to have paid the full amount of bounty at the time. Assignments 
 to the cities and towns of that State were taken; 26 of these men were recognized as 
 veteran recruits entitled to $400 bounty, and 3,161 as new recruits, entitled to $300 
 bounty, and 3,043 entitled to the $200 premium, and so paid by the disbursing offi 
 cers, making the amount paid at that time $191.200 on account of bounty, and $6,086 
 as premium. This payment was made by Capfc. Charles Holmes, U. S. A., disburs 
 ing officer at Concord, N. H., to the treasurer of the State of New Hampshire in Feb 
 ruary, 1864, under instructions from this office, and subsequent settlements were 
 made in some of the cases by the Pay Department on this basis ; since which time the 
 War Department has had nothing to do with the adjustment of these claims. 
 
 Action thereon for refunding the balance alleged to be due under the agreement ot 
 
26 CERTAIN WAR CLAIMS. 
 
 November 5, 1863, lias, since the payment of the first installment and such payments 
 as were made, by the Pay Department, been had exclusively by the accounting officers 
 of the Treasury (Second Auditor and Second Comptroller), through whom and by 
 whom the later settlements have been inside. 
 
 Asa matter of fact, the State or town authorities of New Hampshire did not pay 
 in all instances the bounty in" full to which the men were entitled at the time the 
 assignments were taken. This is clearly indicated in Major Whittlesey's letter of 
 December 21, 1863, to Geuersil Hinks on the subject (copy herewith), and cases are 
 being constantly brought to the attention of this office where the men whom the 
 State claims to have paid in full deny having received anything from the State, 
 and make demand against the United States for payment, and settlements have been 
 and are being made by the Treasury Department to the soldiers themselves or their 
 heirs for the bounty thus claimed by the State. Thus, in the event of the accom 
 panying bill receiving favorable consideration by Congress, the Government will be 
 compelled to pay again to the State what has already been paid to the men 
 themselves. 
 
 Attention is also invited to a consideration of the following facts in the case, as 
 embodied in a report to the honorable Serretary of \Y;ir for the information of the 
 honorable Attorney-General when the matter was pending in the Court of Claims 
 in February, 1885 : 
 
 (1) The State claims to have advanced the whole bounty to 3,200 men under the 
 agreement of November 5, 1863, which wsis to be repaid by installments under existing 
 regulations. 
 
 (2) The records show that the United States refunded to the State of New Hamp 
 shire the first installment of bounty in 3,187 cases, 26 only of which were proved to 
 be veteran recruits, and so paid for by the disbursing officer. 
 
 (3) Paymasters, under instructions from this Department, paid the second install 
 ment of bounty to the State as it became due in sill cases, except when the men had 
 deserted, and thereby, under existing regulations, forfeited the amount due. 
 
 (4) The agent of the State (or those acting for him) has claimed that of the 
 number thus enlisted 75 or 78 were Yeteran recruits, entitled to $400. While such 
 may have really been the case, only 49 were claimed to have been paid for as veter 
 ans by the State authorities, as shown in their own statement to Congress in June, 
 1868, while the recruit bounty only of $300 is claimed to have been paid to the oth 
 ers. Therefore the State is not entitled to the greater sum, because a later discovery 
 has shown more of the men to have been veteran recruits than was known at the 
 time of their enlistment. 
 
 (5) Under any construction that may be given to the agreement of November 5, 
 1863. the State should not be allowed to recover more than it actually paid cash in 
 each case, and positive proof of such payments should be required before such a 
 claim is entertained. The original bounty rolls on which the first installment was 
 repaid to the State treasurer. of New Hampshire are the only true basis upon which 
 any contemplated settlement with the State should rest, as the amount therein stated 
 to have been received by the men when they made their assignments is clearly shown 
 in each case. 
 
 (6) In the matter of desertion and forfeiture thereby by the men of their bounty 
 (the question upon which the whole matter in dispute between the State and the 
 United States rests) the State executive was fully advised of the difficulties iu the 
 way of making payments as contemplated, and the losses towns would probably 
 incur, as the bounties were to be repaid the towns by installments, as required by 
 existing regulations which prevented and now prevents payment of bounties to 
 deserters. That is, the desertion was payment of bounty to the soldier, and conse 
 quently the receipt of bounty by the State or town. 
 
 It is plainly indicated that it was not Secretary Stanton's intention to abrogate 
 the law or regulations governing the payment of bounties (notwithstanding the 
 statements contained in Colonel Sey's letter relative to the matter), as is shown by 
 his prompt reconsideration and termination of the agreement of November 5, 1863, 
 when the difficulties of the arrangements were clearly presented to him. Congress 
 took the same view of the matter in framing Senate bill of December 2, 1872 (No. 
 978, Forty-second Congress), for the relief of the State of New Hampshire, ^vhich 
 failed to receive the signature of the President in time to become a law, and in the 
 opinion of this office, the same reasons which have governed the adverse decisions 
 heretofore had by the Executive Departments, Congress, and the Court of Claims in 
 this case still hold good, and should prevent payment of bounties forfeited by 
 desertion. 
 
 I am, sir, very respectfully, vour obedient servant, 
 
 R. C. DRUM, 
 
 A djit tant- General. 
 
CERTAIN WAR CLAIMS. 27 
 
 No. 30 EAST SIXTY-THIRD ST., NEW YORK CITY, 
 
 J/rcA 27, 1886. 
 The ADJUTAXT-GEXERAL, UNITED STATES ARMY, 
 
 Washington, D. C. : 
 
 SIR: I am in receipt of your letter of yesterday transmitting certain papers con 
 cerning ;t claim made by the State of New Hampshire against the United States. 
 Among the papers I lind a'letter to the Secretary of War from the chairman of the 
 Committee on War Claims of the United States Senate, from which the following is 
 an extract : 
 
 "The committee also desires to have certain inquiries made by the War Depart 
 ment, and the information obtained thereby forwarded, of Provost-Marshal-General 
 J. B. Fry, what his recollection is concerning the letter of Major Mack, of November 
 11, 1863, and of Assistant Adjutant-General Lawrence's reply of November 19, and 
 of the subject-matter of the letters, and what knowledge, if any, the Secretary of 
 War had of the correspondence, and what other material facts are within his 
 knowledge." 
 
 In response I have the honor to state that I remember the transaction. It was one 
 of the early experiments resulting from the law for compulsory military service, and 
 now that 1 have read the communications relating to it, I recall, and in its general 
 features identify, the correspondence. As shown by Governor Gillmore's telegram 
 of November 4,' 1863, the agreement originated in the State on the presumption 
 that it would be of advantage to New Hampshire by aiding her to nil her 
 quota and escape draft. But it was accepted by the General Government because it 
 was thought that it would hasten the reeuforcement of our armies, at that time a 
 matter of the iirst importance in the Union cause. In other words, the agreement 
 was made because both contracting parties thought the public interests which they 
 represented would be promoted by it. Governor Gillmore's telegram of November 
 4, making the proposition, was addressed to the Secretary of War, not to the Provost- 
 Marshal-( General. The proposed compact involved a disposition of public funds the 
 Provost-Marshal-Gen era! was not competent to make, and required the action of 
 disbursing officers who were entirely beyond the Provost-Marshal-Geueral's authority. 
 The agreement was entered into on the part of the United States by Secretary of 
 War E. M. Stanton. My recollection is quite distinct that Secretary Stanton con 
 sulted me in relation to the matter, examined the correspondence-, deliberated upon 
 it, and then wished to make the agreement, hoping it would hasten the reenforce- 
 ment of onr armies. 
 
 To answer more specifically the inquiries submitted to me, I will say that, accord 
 ing to my recollection, the letter of November 14, 1863, from Major Mack, printed in 
 the "Memorial of the State of New Hampshire,'' is a correct copy of the letter 
 received by me from that officer, and that I submitted the original to the Secretary 
 of War and received his decision that "if the recruit deserts after delivery to gen 
 eral rendezvous and muster into United States service, the Government is alone 
 responsible." 
 
 Captain Lawrence, who signed the letter of November 19, 1863, to General Hinks, 
 which appears in this case, was regularly on duty in the Provost-Marshal-General's 
 Bureau of the War Department, he, among others, having been formally named in 
 a circular. No. 79, War Department, Provost-Marshal-General's Bureau, Washington, 
 D. C., September 5, 1863, which says: 
 
 " The following-named officers are announced as on duty in this office, and are 
 empowered to conduct, under the direction of the Provost-Marshal-General, the ordi 
 nary correspondence connected with their respective branches of business." The 
 announcement in this circular was made with the knowledge and sanction of the 
 Secretary of War. Captain Lawrence was therefore fully empowered to convey, 
 just as he did in the letter of November 19 to General Hinks, the instructions he 
 received from the Provost-Marshal-General. That the decision which he communi 
 cated was made by the Secretary of War, and that it was deliberately rendered by Mr. 
 Stauton after a full knowledge and understanding of the correspondence in the case, 
 I have already stated as my recollection of the matter. 
 
 I may add that the decision of the Secretary was in strict accordance with a gen 
 eral and necessary rule of the War Department, that after a recruit had been duly 
 mustered into United States service and delivered to an authorized agent of the 
 General Government at a designated rendezvous, he was credited to the locality 
 which sent him, and the General Government became responsible for his continuance 
 in its service, and would not, through its failure to keep him, escape the obligations 
 it incurred to get him. I remember that Secretary Stan ton gave that ruling as sound 
 in itself, and as expedient and proper to proceed upon in exacting the quotas of 
 troops from the various States and districts. He adhered to it in the agreement. 
 Very respectfully, your obedient servant, 
 
 JAMES B. FRY, 
 Retired A. A. G., rank of Colonel, Brevet Major- General, U. S. A. 
 
 (formerly Provost-Marslial-General U, S.). 
 
28 CERTAIN WAR CLAIMS. 
 
 CAMBRIDGE, MASS., March 30, 1886. 
 Brig. Gen. RICHARD C. DRUM, 
 
 Adjutant-General United States Army, Washington, J). C. 
 
 GENERAL : I have the honor to acknowledge receipt of your communication of the 
 26th instant, requesting, by direction of the Secretary of War, that certain informa 
 tion desired by the Committee on War Claims of the United States Senate be fur 
 nished at the earliest practicable moment, and in reply respectfully submit the 
 following statement : 
 
 It may be proper for me to remark at the outset that uiy recollection of daily 
 routine and minute details of official business transacted twenty-two years ago is 
 far from distinct, especially an at the time referred to I was engaged in gathering 
 up and organizing under a single executive head the duties, greatly increased by 
 orders just received from the War Department, that had previously been performed 
 by four different officers, each acting in great measure independent of the others. 
 
 I was not consulted with reference to the letter of Major Mack of November 11, 
 1863, but the subject to which it referred had repeatedly been brought to my atten 
 tion by State officials and selectmen interested in securing recruits to nil the quota of 
 their respective towns, who desired an expression of my views concerning the 
 instructions of the War Department contained in the dispatch of Provost-Marshal- 
 General Fry to Governor Gilmore on the 5th of November, 1863. To all parties who 
 sought an expression of my views upon this point I uniformly replied that while I 
 entertained no doubt as to the intent and scope of the instructions of the War 
 Department, I believed the plan proposed was so wide a departure from previously 
 existing regulations concerning recruiting that it would not be long continued, and 
 advised all who desired to avail themselves of the supposed advantages of the plan 
 to hasten forward their recruits; and further stated to them that as the general 
 Government had apparently assumed the responsibility of refunding the bounty 
 advanced to every recruit properly mustered and delivered at the general rendezvous, 
 I deemed it my duty to resort to extraordinary precautions to prevent desertions and 
 to defeat any fraudulent attempts that I apprehended might be made to substitute 
 worthless men for recruits who had passed examination by surgeons and mustering 
 officers. 
 
 By my general instructions, received in person from the Secretary of War and 
 through communications from the War Department, 1 have been enjoined to make 
 every possible effort to stimulate voluntary enlistments in New Hampshire, and was 
 required to confer freely with the governor of the State respecting all matters per 
 taining thereto, and habitually did so; therefore, I have not a doubt that I promptly 
 communicated to Governor Gilmore all instructions received by me from the War 
 Department concerning enlistments in the State of New Hampshire. I have an indis 
 tinct recollection of having communicated to Governor Gilmore, in the presence of 
 State Treasurer Sanborn, Adjutant-General Colby, and others, immediately upon the 
 receipt thereof, the instructions of the War Department contained in the communi 
 cation of Capt. Samuel B. Lawrence, under date of November 19, 1863, in reply to 
 the inquiries of Major Mack, my predecessor in office, as acting assistant provost- 
 marshal-general for New Hampshire, concerning the responsibility of the General 
 Government under the already existing agreement, and respecting the exemption 
 from the draft of towns that filled their quotas by voluntary enlistments. 
 I am, General, very respectfully, your obedient servant, 
 
 EDW. W. HINKS, 
 Colonel and Brevet Brigadier-General, U. S. A. (retired). 
 
 (The letter from the Second Comptroller to the Secretary of War, of February 29, 
 1884, was returned to him by the Secretary of War on March 15, 1884, and is there 
 fore no longer a part of the files of this Department. Copy thereof, can not be 
 furnished. ) 
 
 WAR DEPARTMENT, ADJUTANT-GENERAL'S OFFICE, 
 
 Washington, March 8, 1884. 
 To the Honorable the SECRETARY OF WAR : 
 
 SIR : I have the honor to return herewith letter of the Second Comptroller of the 
 Treasury requesting to be furnished with any information the records may afford 
 tending to show by whom the pencil indorsement signed E. L. S., on letter from 
 Maj. O. A. Mack, acting assistant provost-marshal-genei-al of New Hampshire, 
 dated November 11, 1863, to Col. James B. Fry, Provost-Marshal-Geueral, was writ 
 ten; what relation the writer held to the Government, as well as to any of the 
 officers of the War Department, and to report as follows : 
 
 The pencil memorandum referred to was evidently written by E. L. Stanton, who 
 at the time was private secretary to his father, the Hon. E. M. Stautou, Secretary 
 
CERTAIN WAR CLAIMS. 29 
 
 of War, and was the authority upon which was based the letter from the Provost- 
 Marshal-General's Office, of November 19, 1863, to Brig. Gen. E. W. Hinks, acting 
 assistant provost-marshal-geueral of New Hampshire. Copy herewith. 
 I am, sir, very respectfully, your obedient servant, 
 
 R. C. DRUM, Adjutant- General. 
 
 OFFICE ACTING ASSISTANT PROVOST-MARSHAL-GENERAL, 
 
 STATE OF NEW HAMPSHIRE, 
 
 Concord, November 11, 1863. 
 
 COLONEL: From conversation held with Governor Gilmore I learn that he has had 
 some correspondence with you, respecting the State advancing the amount of the 
 bounty offered by the General Government to recruits, and receiving an assignment 
 from them of their claims. 
 
 The governor had obtained your consent to this, on behalf of the Government. 
 But, I believe, it was found that additional legislation would be necessary for the 
 State to carry out this plan ; and the governor has, in his proclamation, recommended 
 the towns and cities to adopt it. And it appears now that many, if not all of them, 
 will adopt it. The governor seemed to be of the opinion that the Government would 
 pay the bounty in the stipulated installments, even if the recruit deserted. I do not 
 think this would, or should, be done, and I have so informed such parties as have 
 consulted me. 1 respectfully ask instructions on this point. 
 
 I have also been asked that in case the State does not furnish her full quota under 
 this last call of the President, and a draft is ordered in January to fill it, whether 
 the towns that have filled their quotas by voluntary enlistment will be exempt from 
 that draft. 
 
 Since the receipt of your telegram of the 5th instant, saying that if a State filled 
 
 her quota under this call, no draft would be ordered in January, I have been of the 
 
 opinion that the same principle would be applied to the towns so far as practicable. 
 
 I think this would be proper, and have a beneficial effect, stimulating all the towns 
 
 to work earnestly in the recruiting business. 
 
 I respectfully submit the suggestion to your consideration. 
 I am, Colonel, very respectfully, your obedient servant, 
 
 O. A. MACK, 
 
 Major and A, D. C., A. A. P. M. G. 
 To Col. J. B. FRY, 
 
 Provost-Marshal-General, Washington, D. C. 
 
 [Pencil indorsement.] 
 
 Inclosed copy of telegram to Governor Gilmore, and say that if the recruit deserts 
 after delivery to general rendezvous and muster into United States service, the 
 Government is alone responsible. As far as possible towns, etc., will be exempt from 
 draft if fall quota is furnished. 
 
 Answered November 19, 1863. 
 
 WAR DEPARTMENT, PROVOST-MARSHAL-GENERAL'S OFFICE, 
 
 Washington, D. C., November 19, 1963. 
 Brig. Gen. E. W. HINKS, U. S. V., 
 
 Acting Assistant Provost-Marshal-General for New Hampshire, Concord, N. H. 
 GENERAL: I am directed by the Provost-Marshal-General to acknowledge the 
 receipt of your communication of the llth instant, relative to the State advancing the 
 amount of the bounty offered by the General Government to recruits and receiving 
 an assignment from them of their claim. In reply I am instructed to inclose here 
 with copy of a telegram to Governor Gilmore of the 5th instant, and to state that 
 if the recruit deserts after delivery to the general rendezvous and musters into the 
 United States service, the Government is alone responsible. 
 
 As far as possible, towns, etc., will be exempted from draft if their full quota is 
 furnished. 
 
 I am, General, very respectfully, your obedient servant, 
 
 SAMUEL B. LAWRENCE, 
 
 Captain Sixteenth Infantry and Assistant Adjutant-General. 
 
30 CERTAIN WAR CLAIMS. 
 
 Additional correspondence, orders, etc., bearing on the subject which should be considered 
 by Congress in connection wilh the accompanying bill and 'memorial. 
 
 WAR DEPARTMENT, PROVOST-MARSHAL-GKXKUAL'S OFFICE, 
 
 Washington D. C., December 9, 1863. 
 His Kxelleucy J. A. GILMORK, 
 
 Governor of New Hampshire, Concord, N. H. 
 
 SIR : I have the honor to inclose herewith memoranda of the proposition sub 
 mitted to me for refusing to the towns of New Hampshire the amount of bounty 
 advanced to recruits under the present call of the President, and' to state that the 
 plan proposed is approved. 
 
 Orders will be issued immediately to the United States disbursing officers at 
 Concord to pay to the State treasurer the first instalment of the bounty due, and 
 the Paymaster-General will be requested to provide for the payments of the future 
 instalments as they become due. 
 
 I am, sir, very respectfully, your obedient servant, 
 
 JAMES B. FRY, 
 Provost- Marshal- General. 
 
 WAR DEPARTMENT, PROVOST-MARSHAL-GENERAL'S OFFICE, 
 
 Washington, D. C., December 10, 1S63. 
 Brig. Gen. E. W. HINKS, 
 
 Superintendent United States Recruiting Service, Concord, N. R. 
 
 GENERAL: By direction of the Provost-Marshal-General I inclose herewith a copy 
 of a letter to His Excellency Governor Gilmore and memoranda in relation to 
 refunding to the towns of New Hampshire the amount of bounty and premium 
 advanced to recruits under the present call of the President. 
 
 You will please instruct the disbursing officers under your charge to pay to the 
 State treasurer the first installment of the bounty due in accordance with the plan 
 proposed in the memoranda. 
 
 I am, General, very respectfully, your obedient servant, 
 
 CHAUNCEY MCKEEVER, 
 Assistant Adjutant-General. 
 
 [Telegram Received "Washington December 11, 1863.] 
 
 CONCORD, N. H., December 10, 1863. 
 To Hon. E. M. STANTON, 
 
 Secretary of War. 
 
 If you will order your red-tape officers out of New Hampshire, except so far as is 
 necessary to take care of the men after they enlist, I will sec that our quota is filled 
 in good shape. Captain Colby, provost-marshal for this district, is a first-rate man; 
 the only drawback is the interference of the officers that Government has placed 
 here, which is all wrong. Give us the power to manage in our own way, and I pledge 
 myself that New Hampshire shall furnish, without a draft, the men that the President 
 has called on us to raise. Please answer. 
 
 J. A. GILMORE, 
 . Governor of New Hampshire. 
 
 WAR DEPARTMENT, PROVOST-MARSHAL-GEXERAL'S OFFICE, 
 
 Washington, D. C., December 11, 1863. 
 Governor J. A. GILMORE, 
 
 Concord, N. H. 
 
 A dispatch to the Secretary of War, purporting to be from you, and in the following 
 terms, has been received, to wit : 
 
 " If you will order your red-tape officers out of New Hampshire, except so far as 
 is necessary to take care of the men after they enlist, I will see that our quota is 
 filled in good shape. Captain Colby, provost-marshal of this district, is a first-rate 
 man; the only drawback is the interference of officers that Government has placed 
 here, which is all wrong. Give iis the power to manage in our own way, and I 
 pledge myself that New Hampshire shall furnish, without a draft, the men that the 
 President has called on us to raise. Please answer." 
 
 The tone and language of this dispatch indicate that there are abuses going on, as 
 you state, which demand instant correction ; I therefore, in the temporary absence 
 
CERTAIN WAR CLAIMS. 31 
 
 of the Secretary of War, ask that you tell me by name what officers are interfering 
 with the raising of troops, and in what manner they interfere. 
 
 Please also state definitely what further power you desire in the premises. I 
 believe the only power the Government now reserves in the matter of raising the 
 volunteers called for from New Hampshire is to muster them in and pay them. 
 
 The Government has endeavored to do everything that your excellency desired to 
 enable you to raise your quota, and it therefore has a right to claim that the charges 
 you make it and your further wishes as to more power may be made so specifically 
 as to enable it to take further action. If, therefore, the above dispatch is genuine 
 or written by your authority will you please give specific information by telegram? 
 
 JAMES B. FRY, 
 Provost-Marshul-General. 
 
 HEADQUARTERS SUPERINTENDENT VOLUNTEER RECRUITING SERVICE, 
 
 Concord, N. R., December 17, 1863. 
 
 i 
 [General order Ko. 2.] 
 
 In accordance with directions from Provost Marshal-General Maj. J. H. Whittlesey, 
 chief mustering and disbursing officer in New Hampshire, will pay to the treasurer 
 of the State of New Hampshire, in conformity to the plan proposed in the accom 
 panying memoranda marked A, the first installment of the bounty and the premium 
 assigned by volunteer recruits to the towns to fill whose quota they enlisted. 
 By order of Brigadier-General Hinks : 
 
 SOLAN A. CARTER, 
 Captain and Acting Assistant Adjutant-General. 
 
 MUSTERING AND DISBURSING OFFICE, 
 
 Concord, X. H., December 21, 1S63. 
 
 SIR : I have the honor to report that it will be impossible for me to proceed in the 
 payment to the State treasurer of the premium and advance bounty due the volun 
 teers enlisted under the recent call, in conformity with your orders of the 17th instant, 
 until the allotment rolls shall have received such amendment and verification as 
 shall place their validity beyond question. 
 
 First. The telegram from War Department, Paymaster-General's Office, of Novem 
 ber 5, 1863, authorizing the payment of these assignments, contemplates the payment 
 by the towns " in cash to each man mustered the amount of bounty offered by the 
 General Government," and the proclamation of the governor of this State announc 
 ing said decision to the people distinctly indicates the same as the condition of the 
 repayment of the amounts to the towns. (Copies of the telegram and proclamation 
 are inclosed.) 
 
 Second. No argument, therefore, based on the essential requisites of vouchers is 
 required to prove the necessity of evidenceof actual payment of the amounts receipted 
 for. I would remark, however, that all vouchers paid by any class of United States 
 disbursing officers are covered in some part of their course by a virtual certificate of 
 the officer that the money receipted for has actually been paid. 
 
 Third. The allotment rolls hitherto presented to me have no other evidence of the 
 actual payment to the recruit of the money assigned away but their signature, 
 while it is a matter of public notoriety that in the present transaction connected 
 with the procurement of recruits by the towns, the recruits have not been paid in full 
 "the amount of bounty offered by the General Government " in many instances. 
 
 Fourth. I am forced, therefore, to hold these allotment rolls invalid as an assign 
 ment of any greater sums than the amount actually paid in hand to the recruit on 
 being mustered, and must require sufficient evidence to establish the fact of the 
 amounts of such payments. 
 
 Fifth. I propose a requirement, in addition to the certificate of the provost-marshal 
 011 the allotment rolls, of a clause to the effect that the amount receipted for and 
 assigned was actually paid to the recruit in each case, and that they subsequently 
 receive an indorsement of examination and approval from the superintendent of the 
 volunteer recruiting service as the final seal of their validity, necessary for my 
 security and that of paymasters who make future payments upon them. 
 
 Sixth. I herewith inclose : 
 
 "A. A blank allotment roll with the additions proposed. 
 
 "B. An abstract of individual assignments to meet the requirements of the plan 
 authorized in the approved memoranda accompanying your order, and the printed 
 
32 CERTAIN WAR CLAIMS. 
 
 form of individual assignments used by the towns, with an oath of verification 
 indorsed. 
 
 " C. Modified receipt roll to meet the case of these payments to the State treasurer. 
 
 Seventh. I am unwilling to move in this matter without extreme caution and the 
 
 full understanding and approval of uiy mode of procedure by the Paymaster-General, 
 
 and I therefore request you to forward this communication with its inclosures to 
 
 him for his definite sanction or modification. 
 
 Eighth. I am convinced that no system of verification less stringent than that 
 proposed in this communication, and more specifically in the blank forms accompany 
 ing it, will suffice to vindicate the rights of the soldiers who are to fight our battles 
 and the sacred faith of the Government toward them. 
 
 I am, sir, very respectfully, your obedient servant, 
 
 J. H. WHITTLESEY, 
 
 Major, United States Army, Mustering and Disbursing Officer. 
 Brig. Gen. E. W. HINKS, 
 
 U. S. Vols., Supt. Vol. Bee. Service. 
 
 OFFICE ACTING ASSISTANT PROVOST-MARSHAL-GENERAL, 
 
 STATE OF NEW HAMPSHIRE, 
 
 Concord, December 22, 1893. 
 Col. JAMES B. FRY, 
 
 Provost-Marshal-General, Washington, D. C. 
 
 COLONEL: I have the honor to inclose you herewith a letter of Maj. J. H. Whit- 
 telsey, United States Army, chief mustering and disbursing officer on duty in this State, 
 transmitting proposed blank forms of payment of premiums and advance bounty to 
 State treasurer, and asking that the allotment rolls receive official verification by 
 the superintendent, etc., and particularly request your attention to the para 
 graphs numbered 3, 4, 5, and 8, in the provisions of which I heartily concur. 
 
 I have repeatedly cautioned the provost marshals that the assignments of bounty 
 and premium by recruits without a full equivalent in cash being paid would be held 
 by the Government as null and void ; and I think the mode suggested by Major Whit- 
 tlesey of requiring provost marshals to certify to the amount of cash actually paid 
 to the recruits is absolutely necessary, to prevent the consummation of fraud upon 
 the soldiers and the Government, for which the loose manner of conducting the 
 recruiting business by towns, as well as the neglect of officers to adopt proper pre 
 cautions to secure the rights of the recruit, have offered too great an opportunity. 
 I request your approval of the mode of repayment proposed by Major Whittlesey, 
 and of the several blank forms submitted by him. 
 
 I am, Colonel, very respectfully, your obedient servant, 
 
 EDW'D W. HINKS, 
 Brig. Gen. U. S. Vols., A. A. P. M. G. 
 
 STATE OF NEW HAMPSHIRE. 
 
 A PROCLAMATION BY HIS EXCELLENCY JOSEPH A. GILMORE, GOVERNOR OF THE 
 STATE OF NEW HAMPSHIRE. 
 
 The President of the United States has issued a proclamation calling upon the 
 governors of the loyal States to raise ior the service of the United States, before 
 the 5th day of January next, 300,000 volunteers. The quota for New Hampshire 
 under this call will be as follows : 
 
 For the First Congressional district 1, 390 
 
 For the Second Congressional district 1, 129 
 
 For the Third Congressional district 1, 249 
 
 Total .' 3,768 
 
 The quotas of the different towns and wards will be announced as speedily as 
 possible from the adjutant's office. 
 
 I would impress upon the loyal citizens of New Hampshire the fact that this call 
 of the President is not unnecessary. The recent draft has furnished very few men 
 to our armies. The term of service of many of our volunteers is about to expire. 
 If we throw into the field a fresh army of " three hundred thousand more" before the 
 1st of January their term of service will be short, while they will win the same 
 honor and emoluments with those who have "borne the burden and heat of the 
 day." The moral effect of such a reenforceinent of our armies, following such vie- 
 
CERTAIN WAR CLAIMS. 33 
 
 tories as Gettysburg, Vicksburg, and Port Hudson, will be the deathblow of the 
 rebellion. The volunteers who shall be mustered into the service from this State 
 are designed to fill up the ranks of the New Hampshire regiments which have already 
 won immortal fame, and each recruit will be permitted to designate the corps which 
 he wishes to enter. 
 
 The General Government gives to each fresh recruit $302, to each veteran $402. 
 In addition to these sums I do hereby, with the advice and consent of the executive 
 council, offer a bounty of $100 to every man who volunteers in response to this call 
 before the 5th day of January next, and I would recommend to the several cities 
 and towns to take immediate measures for promptly raising their full quota, by 
 offering, in accordance with the law enacted July 9, 1862, reasonable bounties to be 
 paid, in addition to the Government and State bounties; or for the purpose of cash 
 ing the bounties offered by the General Government so that they shall be paid to 
 each volunteer in full when he is mustered into service. 
 
 Let me remind the citizens of New Hampshire that if this call is not met before 
 the 5th of January, 1864, a draft will then be ordered in this State to meet all defi 
 ciencies up to that date. 
 
 The conscription act provides that the first class of those enrolled shall be 
 exhausted before the second is called upon, and every member of the first class may 
 consider himself as elected unless this call for volunteers is promptly met; and there 
 is a strong probability that Congress, immediately on coming together, will strike 
 from the conscription act the commutation clause and cause every able-bodied man 
 who is drafted to be represented in the field. 
 
 It is very evident that some who have stayed at home and talked war must under 
 this call, report themselves for duty. It is evident that those who have deprecated 
 and opposed the recent draft must now show their faith in volunteering by their 
 works. 
 
 Men of New Hampshire, we can meet this call upon us before the 1st of January, 
 and, God helping us, we wil do it. Women of New Hampshire, it is your duty to say 
 to the husbands, brothers, sons, and friends whom your influence has hindered from 
 responding to the calls of their country, "Go to the rescue or be accounted false 
 to your country and to God." Shall the Granite State, the State of Langdon and 
 Stark, prove recreant in such a crisis as this? God forbid. 
 
 Given at the council chamber at Concord, this 4th day of November, in the year 
 of our Lord one thousand eight hundred and sixty-three, and of the Independence of 
 the United States the eighty- eighth. 
 
 JOSEPH A. GILMORE, Governor. 
 ALLEN TENNY, Secretary of State. 
 
 STATE OF NEW HAMPSHIRE, ADJUTANT-GENERAL'S OFFICE, 
 
 Concord, November 9, 1863. 
 [L. S. General Order, No. 14.] 
 
 Under call of the President, dated October 17, 1863, for 300,000 volunteers, to serve 
 for three years of the war, but not exceeding three years, the quota assigned to this 
 State is 3,768. The number assigned to each town and city, according to the enroll 
 ment made by the United States marshals, is annexed, the same having been pre 
 viously forwarded by mail to the city and town authorities. If this number is not 
 raised by enlistments a draft is ordered to supply the deficiency, commencing on the 
 5th day of January next. All volunteers will be mustered into regiments now in the 
 field, no new organizations being authorized. Recruits will, however, be allowed to 
 enter any existing regiment thev rnav select whose term of service expires in 1864 or 
 1865. 
 
 The quotas for the men demanded by the recent draft, having been assigned by 
 the various towns, is made necessary by the failure to raise volunteers, it will be 
 for the deficiency in each town from the commencement of the draft; but it is not 
 supposed that if the call for volunteering is successful, no draft will be made for 
 other deficiencies. 
 
 The following telegram has been received and is published for the information of 
 the mayors and selectmen of the several cities and towns in the State : 
 
 WASHINGTON. November 5, 1863. 
 ToMaj. O. A. MACK. 
 
 If State furnishes her full quota of volunteers under the President's call of October 
 17, 1863, for 300,000 men, the draft ordered for January 5, 1864, will not take place. 
 
 J. B. FRY, 
 
 Provost-Marshal-General. 
 
 Onicial. O. A. MACK, 
 
 Acting Assistant Provost-Marshal-General. 
 
 H. Kep. 1957 3 
 
34 CERTAIN WAR CLAIMS. 
 
 The time for raising volunteers is short, and will require not only the united 
 efforts of city and town officers, but of every loyal citizen whose heart is in the 
 cause. It is confidently hoped and believed that, by proper exertions, New Hamp 
 shire's quota under the present call can be filled ami the State relieved from an 
 impending draft. 
 
 The Commander-in-chief is authorized to designate a sufficient number of recruit 
 ing officers, who will report to Maj. O. A. Mack for requisite orders, instructions, 
 and blanks. Recruiting officers will also report weekly, on Saturday, to the adju 
 tant-general of the State the number of men enlisted on the quota of their respective 
 towns or cities during the week. 
 
 Each recruit who lias heretofore served in the Army of the United States not less 
 than nine months and been honorably discharged will receive bounty of $402 from 
 the United States and $100 bounty from the State, total $502, to be paid as follows : 
 
 Date of muster into service, one month's pay in advance $13.00 
 
 First installment of bounty 60. 00 
 
 Premium . . 2. 00 
 
 75. 00 
 
 State bounty prior to leaving the State 100. 00 
 
 Two months after mustering 50. 00 
 
 Six months after mustering 50. 00 
 
 Twelve months after mustering 50. 00 
 
 Eighteen months after mustering 50.00 
 
 Two years after mustering 50. 00 
 
 Two and one-half years after mustering 50. 00 
 
 Three years after mustering 40. 00 
 
 If the Government shall not require these troops for the full period of three years, 
 and they shall be mustered honorably out of service before the expiration of their 
 term of enlistment, they shall receive upon being mustered out the whole amount 
 of bounty remaining unpaid, the same as if the whole term had been served. The 
 legal heirs of volunteers who die in service shall be entitled to receive the whole 
 bounty remaining unpaid at the time of the soldier's death. 
 
 Each recruit who has not heretofore served in the Army of the United States will, 
 if he enlists to serve in old regiments, receive a bounty and premium of $302 from 
 the United States and $100 from the State, to be paid as follows : 
 
 Date of muster into service, one month's pay $13. 00 
 
 First installment of bounty 60. 00 
 
 Premium . . 2. 00 
 
 75.00 
 
 State bounty prior to leaving the State 100. 00 
 
 Two months after mustering 40. 00 
 
 Six months after mustering , 40. 00 
 
 Twelve months after mustering 40. 00 
 
 Eighteen months after mustering 40. 00 
 
 Two years after mustering 40. CO 
 
 Three years after mustering 40. 00 
 
 By a recent telegram from the War Department towns are authorized to pay the 
 United States bounty to volunteers in cash, receiving an assignment for the same 
 from every recruit duly mustered into the United States service, which will be paid 
 in installments to the towns in the same manner as proposed to volunteers. 
 Per order of His Excellency : 
 
 JOSEPH A. GILMORE, 
 Governor and Commandcr-in- Chief. 
 DANIEL E. COLBY, 
 
 Adjutant-General. 
 
 [Memoranda A.] 
 NEW HAMPSHIRE BOUNTY ALLOTMENT. 
 
 The various towns in New Hampshire, in accordance with a telegram from the 
 War Department to the governor, have advanced to the volunteers, to fill their quota 
 under the last call of the President, the Government bounty of $302, and taken 
 assignments from the volunteers of their claim for such bounty. The towns now 
 desire that arrangements may be made to pay them the first installment of the Gov- 
 
CERTAIN WAR CLAIMS. 35 
 
 eminent bounty due upon the mustering in of the recruit, and also to pay them here 
 after the installments of the bounty as the same may become due. 
 
 First. From each of the first 300 or 400 recruits enlisted a written instrument of 
 assignment in proper legal form was taken, but no allotment roll was signed by the 
 recruit. 
 
 Second. After 300 or 400 recruits had made separate assignments as above allot 
 ment rolls were prepared in accordance with the accompanying form for recruits for 
 each regiment, and have been signed in duplicate by each recruit. Will the Depart 
 ment now give the proper instructions for the payment of the Uounties? 
 
 The following general suggestions have occurred to the State authorities: That in 
 cases of the recruits mustered in without allotment rolls, the towns may be allowed 
 to prepare, under the certificate of the town agents and the mustering officer, 
 duplicate list corresponding to the allotment rolls subsequently adopted, filing, 
 also, with such lists copies of the instruments of assignments given by the recruits, 
 to be used as allotment rolls. 
 
 That one copy of each allotment list and each allotment roll be deposited with 
 the State treasurer of New Hampshire, and one copy with the disbursing officer at 
 Concord, N. H.,'aud that the payment of the first installment of the Government 
 bounty may be made by the disbursing officer to the State treasurer, who shall 
 distribute the same to the various towns. 
 
 That after the first payment is made by the disbursing officer at Concord, the lists 
 and rolls deposited with him be forwarded to the Paymaster-General at Washington, 
 so that payment of the future installments to the soldier may be stopped, and as 
 each subsequent installment becomes due, payment may be made, by the draft of 
 the Paymaster-General to the State treasurer, to be distributed by him as before. 
 
 [Copy of telegram.] 
 
 WAR DEPARTMENT, PROVOST-MARSHAL-GEXEHAL'S OFFICE, 
 
 Waslnmjtun, I). C., November 5, 1863. 
 
 His Excellency Governor GILMORE, 
 
 Concord, N, H. 
 
 Your telegram to Secretary of War, asking if the State of New Hampshire or the 
 various towns should pay in cash to each man mustered the amount of bounty offered 
 by the General Government and take an assignment of his claim for bounty, will the 
 Government pay these bounties to the State or towns instead of to the men, has been 
 received. The proposition will be entertained and the bounty paid to the State or 
 to the towns, as proposed by you, for every recruit raised under the present call and 
 duly mustered into United States service and delivered at the general rendezvous. 
 
 JAMES B. FRY, 
 Provost-Marshal- General. 
 
 The status of the case has undergone no change since the date of the report 
 quoted above. 
 
 Respectfully submitted. F. C. AIXSWORTH, 
 
 Colonel, United States Army, Chief of Office. 
 The SECRETARY OF WAR. 
 RECORD AND PEXSIOX OFFICE, WAR DEPARTMENT, 
 
 September 15, 1893. 
 
 CLAIM OF THE STATE OF KENTUCKY. 
 
 This claim is for the sum of $190,650. It was filed in the Treasury Department on 
 December 28, 1877, and was reported adversely by the Third Auditor to the Second 
 Comptroller September 22, 1891, and the said adverse action of the Auditor con 
 firmed by the Second Comptroller, June 22, 1892, for want of authority, etc. Said 
 claim was for matters as follows, to wit : 
 
 7,433 muskets, at $20 each $148,660 
 
 1,430 pistols, at $10 each ' 14, 300 
 
 15 cannon, at $350 each 5, 250 
 
 480 swords and sabers, at $5 each 2, 440 
 
 1,000 muskets furnished to Indiana regiments after the battle of Richmond, 
 
 Ky., at $20 each 20,000 
 
 Total 190,650 
 
36 CERTAIN WAR CLAIMS. 
 
 THE STATE OF NEBRASKA. 
 
 The facts and history of this claim are set forth in House Report No. 485, Fifty- 
 third Congress, second session; Senate Report No. 45, Fifty-third Congress, first 
 session. 
 
 THE STATE OF PENNSYLVANIA. 
 
 The facts and history of this claim are set forth in House Report No. 37, Fifty- 
 third Congress, first session ; House Report No. 166, Fifty-second Congress, first 
 session; House Report No. 1357, Fifty-first Congress, first session. 
 
 THE STATE OF NEW YORK, WAR 1812. 
 
 The facts and history of this claim are set forth in Senate Report No. 1438, Forty- 
 eighth Congress, second session. 
 
 THE STATE OF MISSOURI. 
 
 The facts and history of this claim are set forth in House Report No. 695, Fifty- 
 second Congress, first session. 
 
 THE STATE OF NEVADA, INDIAN WAR CLAIMS. 
 
 The facts and history of this claim are set forth in Senate Report No. 197, Fifty- 
 third Congress, second session; Senate Report No. 232, Fifty-third Congress, second 
 session. 
 
 FREDERICK CITY, MD., CLAIM. 
 
 The facts and history of this claim are set forth in House Report No. 520, Fifty- 
 second Congress, first session ; House Report No. 1917, Fifty-first Congress, first 
 session. 
 
 HAGERSTOWN, MD., CLAIM. 
 
 The facts and history of this claim are set forth in House Report No. 746, Fifty- 
 second Congress, first session; House Report No. 1917, Fifty-first Congress, first 
 session. 
 
 MIDDLETOWN, MD., CLAIM. 
 
 facts and history of this claim are set forth in House Report No. 746, Fifty- 
 l Congress, first session; House Report No. 1917, Fifty-first Congress, first 
 
 The 
 second 
 session 
 
 THE STATE OF PENNSYLVANIA, WAR 1861. 
 
 The facts and history of this claim are set forth in House Report No. 167, Fifty- 
 second Congress, first session; Senate Report No. 518, Fiftieth Congress, first session. 
 
 OREGON AND WASHINGTON INDIAN WAR CLAIMS, 1855-56. 
 
 The facts and history of this claim are set forth in House Ex. Doc. No. 45, Thirty- 
 fifth Congress, first session, and in House Ex. Doc. No. 51, Thirty-fifth Congress 
 second session. 
 
 CALIFORNIA INDIAN WARS, 1850 TO 1861. 
 
 The facts and history of this claim are set forth in Senate Ex. Doc. No. 84, Fifty- 
 third Congress, second session; Senate Ex. Doc. No. 122, Fifty-first Congress, first 
 session. 
 
 THE STATE OF FLORIDA. 
 
 The facts and history of this claim are set forth in House Report No. 4, Fifty-third 
 Congress, first session; Senate Report, No. 326, Fifty-third Congress, second session, 
 to accompany Senate bill No. 1286, which passed the Senate without amendment 
 February 26, 1895. 
 
 THE STATES OF CALIFORNIA. OREGON, AND NEVADA, FOR MONEYS 
 PAID STATE MILITIA, WAR 1861. 
 
 The facts and history of these claims are set forth in Senate Ex. Docs. 11, 17, and 
 10, Fifty-first Congress, first session. 
 
CERTAIN WAR CLAIMS. 37 
 
 THE STATE OF CALIFORNIA, WAR 1861, CLAIM. 
 
 See Senate Ex. Doc. No. 11, Fifty-first Congress, first session; see Senate Mis. 
 Doc. No. 162, Fifty-third Congress, second session ; see Senate Report No. 287, Fifty- 
 third Congress, first session; see House Report No. 558, Fifty-third Congress, second 
 session. 
 
 CLAIM OF THE STATE OF OREGON, WAR 1861. 
 
 See Senate Ex. Doc. No. 17, Fifty-first Congress, first session ; see Senate Mis- 
 Doc. No. 162, Fifty-third Congress, second session ; see Senate Report No. 287, Fifty- 
 third Congress, first session; see House Report No. 558, Fifty-third Congress, second 
 session. 
 
 THE CLAIM OF THE STATE OF NEVADA, WAR 1861. 
 
 See Senate Ex. Doc. No. 10, Fifty-first Congress, first session; see Senate Mis. 
 Doc. No. 162, Fifty-third Congress, second session; see Senate Report No. 287, Fifty- 
 third Congress, first session; see House Report No. 558, Fifty-third Congress, second 
 session. 
 
 CLAIM OF THE STATE OF PENNSYLVANIA FOR MONEYS PAID ITS CITI 
 ZENS FOR PROPERTY LOST IN THE WAR OF 1861-1865. 
 
 See House Report No. 37, Fifty- third Congress, first session ; see House report 
 No. 166, Fifty-second Congress, first session; see House Report No. 1357, Fifty-first 
 Congress, first session. 
 
 CLAIM OF THE STATE OF KANSAS FOR MONEYS PAID ITS CITIZENS FOR 
 LOSSES OF PROPERTY IN THE WAR OF 1861-1865. 
 
 See House Report No. 602, Fifty-second Congress, first session ; see House Report 
 No. 1912, Fifty-first Congress, first session. 
 
 CLAIMS OF THE STATES OF NEW YORK, PENNSYLVANIA, DELAWARE, 
 SOUTH CAROLINA, AND THE CITY OF BALTIMORE FOR PAYMENT OF 
 BALANCES DUE ON ADVANCES MADE BY THEM IN THE WAR OF 1812. 
 
 See Senate Ex. Doc. No. 17, Fifty-first Congress, second session ; see Senate Ex. Doc. 
 No. 14, Fifty-second Congress, second session ; Senate Report No. 456, Fifty-first Con 
 gress, first session; House Report No. 220, Fifty-second Congress, first session; 
 House Report No. 1706, Fifty-first Congress, first session. 
 
 CLAIM OF THE STATE OF NEW YORK FOR MONEYS PAID HER MILITIA 
 
 IN THE WAR OF 1812. 
 
 See Senate Report No. 1438, Forty-eighth Congress, second session. 
 
 CLAIM OF THE STATE OF CALIFORNIA FOR MONEYS PAID FOR SUP 
 PRESSING INDIAN INSURRECTIONS. 
 
 See Senate Ex. Doc. No. 122, Fifty-first Congress, first session; see Senate Ex. Doc. 
 No. 84, Fifty-third Congress, second session. 
 
 CLAIMS OF VARIOUS STATES FOR INTEREST ON MONEYS ADVANCED BY 
 THEM FOR THE BENEFIT OF THE UNITED STATES, W T AR OF 1861-1865, 
 TO AID IN MAINTAINING -'THE COMMON DEFENSE." 
 
 See House Report No. 309, Fiftieth Congress, first session; see House Report No. 
 555, Fifty-second Congress, first session; see Senate Mis. Doc. No. 162, Fifty-third 
 Congress, second session.