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to officers of the adjutant general's, quartermaster's, subsistence, and inspector general's departments, who are serving on the staff of the commanders of army

corps.

There is, I think, manifest propriety in extending the provisions of this act to the officers of the medical department who may be on duty with such commands as medical directors, and I respectfully ask for such extension.

The engineer and ordnance departments are charged with the erection of buildings which requires special knowledge. The building of hospitals requires also knowledge of a peculiar character, which is not ordinarily possessed by officers out of the medical department; it would, therefore, appear obviously proper that the medical department should be charged with the duty of building the hospitals which it is to administer.

In the matter of transportation the interests of the service require that the medical department should be independent. Much suffering has been caused by the impossibility of furnishing supplies to the wounded, when those supplies were within a few miles of them in great abundance.

The establishment of a laboratory from which the medical department could draw its supplies of chemical and pharmaceutical preparations, similar to that now so successfully carried on by the medical department of the navy, would be a measure of great utility and economy. I therefore respectfully recommend that authority be given for this purpose.

In regard to the age at which recruits are received into service a change is imperatively demanded, both for the interests of the army and the welfare of individuals. The minimum is now fixed at eighteen (18) years, and it is not uncommon to find soldiers of sixteen years old. Youths of these ages are not developed, and are not fit to endure the fatigues and deprivations of the military life. They soon break down, become sick, and are thrown upon the hospitals. As a measure of economy I recommend that the minimum age of recruits be fixed by law at twenty (20) years.

The present manner of supporting the cartridge-box is productive of hernia, or rupture. Many instances in support of this statement have occurred since the commencement of the rebellion, and reports on the subject are frequently received from medical officers. I recommend that instead of being carried by a belt around the waist the cartridge-box be supported by a shoulder-strap. This would entirely obviate the evil.

At the last session of Congress the sum of $2,000,000 was appropriated for the relief of discharged soldiers. I recommend that $1,000,000 of this sum be set aside for the establishment of a permanent home for those who have been disabled in their country's service. This measure is one of such importance that I forbear entering into details at this early period. An establishment of the kind organized upon an approved plan would be productive of incalculable

benefit.

Soon after my appointment I issued circulars to medical officers inviting them to co-operate in furnishing material for a medical and surgical history of the rebellion. A large number of memoires and reports of great interests to medical science, and military surgery especially, have been collected and are now being systematically arranged. The greatest interest is felt in this labor by the medical officers of the army and physicians at large.

regu

The reorganization of the medical department necessitated a new set of lations for its guidance. Under your orders a board has been in session preparing an approved code. Their labors have been very much interfered with by the necessity of detailing them from time to time for more imperative duties, but I expect to be able to submit to you, in a short time, a complete set of regulations for your approval.

I have deemed it my duty, with your sanction, to visit, from time to time, the hospitals and armies of the eastern portion of the country. I have thus been

enabled to make myself personally acquainted with their sanitary condition and medical wants. I hope, ere long, to be able to extend these inspections to the

west.

A uniform diet table for general hospitals has been prepared with great care, and promises to work advantageously.

Large depots of medical supplies have been established at New York, Philadelphia, Baltimore, Fortress Monroe, Washington, Cincinnati, Cairo, St. Louis, and Nashville, which have proved of incalculable advantage to the sick and wounded. Moreover, large sums have been saved by the accumulation of stores before the recent advance in prices took place.

In terminating my report, I desire to express the hope that the labors of the officers of the medical department may be made more and more worthy of the high mission which has been confided to them.

I am, sir, very respectfully, your obedient servant,

Hon, EDWIN M. STANTON,

WILLIAM A. HAMMOND, Surgeon General United States Army.

Secretary of War.

REPORT OF THE COMMISSARY GENERAL OF SUBSISTENCE.

OFFICE COMMISSARY GENERAL OF SUBSistence,

Washington City, November 5, 1862.

SIR: I have the honor to submit the following report of the operations of this department for the past year:

The army throughout our extensive territory has been supplied with good and wholesome subsistence, generally by advertisement for bids in the cities of Boston, New York, Philadelphia, Cincinnati, Louisville, Baltimore, St. Louis, and San Francisco.

Fresh beef has generally been supplied to our armies in the field, on the hoof, and in larger proportion of the ration to marching columns, to lessen, as far as possible, the quantity of transportation required. The troops on the coast of the Carolinas and at the Gulf posts, including New Orleans, have received their fresh beef by shipment from New York. It is hoped that during the coming year it may be procured from Texas.

In addition to the troops, subsistence has been furnished to all political prisoners and prisoners of war, to a large number of contrabands, and to the suffering Union inhabitants found in the march of our armies in the Confederate States. In raising so large a force of volunteers and putting them in the field, much irregularity in this department has doubtless occurred, but less, it is believed, than was reasonably to have been expected under the circumstances.

Great inaccuracy exists in the accounts rendered by volunteer officers, and great delay in rendering them prevails.

The act of Congress requiring all officers of this department to render their accounts to the Third Auditor of the Treasury monthly, it is believed, has greatly increased the irregularity in rendering the accounts by increasing the labor of the officers at a time when their every faculty is required for their duties in the field. The regular officers of this department, few in number, have had heavy labors and reponsibilities imposed upon them, and have, without exception, exhibited zeal, intelligence, and integrity, worthy of notice.

With great respect, your most obedient servant,

J. P. TAYLOR,

Commissary General of Subsistence.

Hon. EDWIN M. STANTON,

Secretary of War.

REPORT OF THE QUARTERMASTER GENERAL.

QUARTERMASTER GENERAL'S Office,
Washington, November 18, 1862.

SIR: I have the honor to submit the usual annual report of the operations of the quartermaster's department during the fiscal year ending on the 30th of June, 1862.

On the 30th of June, 1861, the termination of the preceding fiscal year, the balances in the hands of officers acting in this department amounted, as stated in the last annual report from this office, to..

To which are to be added

1. Remittances, third quarter 1861....
Remittances, fourth quarter 1861..
Remittances, first quarter 1862....
Remittances, second quarter 1862..

$24, 470, 137 70

41, 152, 760 00
48, 732, 399 64
59, 299, 684 71

2. Proceeds of sales of property, rent of buildings, &c.....

Total amount to be accounted for....

From which are to be deducted

1. Expenditures by officers, the accounts for which have
been received and subjected to the usual administrative
examination, viz: prior to the fiscal year, the accounts
for which were not received in time for the last annual re-
port....

In the first quarter of the fiscal year...
In the second quarter of the fiscal year.
In the third quarter of the fiscal year......
In the fourth quarter of the fiscal

year..

2. Cancelled requisitions, and drafts returned by officers to the United States treasurer not used..

3. Expenditures for which requisitions have been issued to individuals upon certificates of the Second Comptroller of the Treasury...

$1, 639, 095 68

14, 517, 026 75

22, 883, 121 71
1,570, 745 59
21, 157 92

40, 631, 147 65

817,354 00

$2,536, 597 96

173, 654, 982 05 156, 839 59

176, 348, 419 60

3, 307, 961 35

44, 756, 463 00

Balance due June 30, 1862, after deducting the expenditures ascertained upon an administrative examination.... 131, 591, 956 60 From which there is to be made a further deduction of the amount of expenditures, as ascertained from accounts for the same period, which have been received and registered,

but of which no administrative examinations have yet been made.....

Less the amount shown by these accounts to have been received from sales of property, rent of buildings, &c. .....

$105, 248, 109 27

346, 171 43

Leaving an outstanding balance, due June 30, 1862, of....

Which is made up as follows, viz:

1. Amount in the hands of officers and agents unaccounted
for, (as ascertained from balances found due upon exami-
nation of their last accounts received, and from their receipts
for advances made by officers whose accounts have been
rendered,) $5,863,709 93. Of this amount the sum of....
is due for quarters prior to the commencement of the last fiscal
year, a great portion of which is in the hands of officers
who have resigned and taken up arms against the govern-
ment, and is lost to the department; the balance, (the
greater portion of which will probably be accounted for
hereafter,) is due for the following quarters, viz:
For the third quarter, 1861....
For the fourth quarter, 1861..
For the first quarter, 1862.

For the second quarter, 1862..

$197, 308 97

611, 872 30 1,742, 619 97 3, 189, 797 88

2. Amount of requisitions drawn in favor of officers not taken up.

The greater portion of this, though remitted within the last fiscal year, could not have been received at its termination, and will be accounted for hereafter.

3. The remainder is distributed among the officers and agents disbursing at the various posts and stations and in the field, and is applicable to the payment of debts contracted during the year and remaining unpaid, by which it will undoubtedly be absorbed, it is..

Total balance, as above.

$104, 901, 937 84

26, 690, 018 76

122, 110 81

5,741, 599 12

15, 580, 805 72

5, 245, 503 11

26, 690, 018 76

The amounts paid during the year, (including those for purchases made and services rendered in the preceding year, and not included in the last annual report,) so far as the accounts have been received, examined, and analyzed,

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