ARMY, UNITED STATES. 



myaiid the Military Academy. The 

 is tin- linanrial Mimmary of the I'nv 

 1 i 1 -|iartiiu-iit : 



.ml ut the beginning of the 



fiscal $28,941,899 



i from Treasury and other sources 



84,988,958 



Total $58,875,857 



nited for as follows: 

 l)i>l>iii>.-m.-nts to tin- Army and Military 



i.-mv $14,809,243 



Disbursements to volunteers 28,889,014 



Kri|iii-itiiins cancelled 8,100,000 



Annum! n umdt'il to Treasury 89,000 



riivma-trr-.' lialaiH-os mi deposit in Mer- 

 chant*' National Hank, at date of clos- 



int:, nut heretofore. accounted for 107,214 



I'ni.-iin-il n-iuiiMtions in Treasury 8,650,000 



la hands of paymasters 4,821,380 



Total $58,875,857 



Tlio total disbursements of each class during 

 the fiscal year are as follows : 



To troops in service $20,078,855 



To troops in muster-roll 8,300,000 



To Treasury certificates 10,015,000 



To referred claims 8,704,602 



Total $42,758,457 



Under the act of July 28, 1866, author- 

 izing the payment of additional bounties, 

 there have been recorded up to October 20, 

 1867, 407,857 claims, of which 105,378 have 

 Ill-en paid, at an expenditure of $9,352,797, 

 leaving 302,479 to be settled. During the 

 year 31,000 other claims for bounty and 

 arrears of pay have also been disposed of, 

 at an expenditure of $3,353,203. Under 

 the joint resolutions of Congress of March 

 30, 1867, and July 19, 1867, $1,500,000 were 

 appropriated for reconstruction expenses in 

 the live military districts of the South. Of 

 this there had been drawn from the Treasury 

 at the close of the year $1,454,729, leaving a 

 balance of $45,271, to the credit of the second 

 military district. The estimated expenditure 

 of the Pay Department for the coming fiscal 

 year is $22,412,068. 



The pension-rolls on June 30, 1867, contained 

 the names of 153,093 persons, of whom more 

 than 150,000 are army invalids, widows, or 

 otlu-r representatives of soldiers in the late 

 war. The remainder are on the rolls of pre- 

 vious wars. The last pensioner of the Revolu- 

 tionary War, Samuel Downing, of Edinburgh, 

 New York, died during the year. By special 

 acts of Congress, two other veterans, who were 

 not enrolled prior to the close of the fiscal year 

 John Gray, of Ohio, and Daniel F. Bakeman, 

 of NYw York have been granted pensions as 

 Revolutionary soldiers at the rate of $500 per 

 annum. There still remain on the pension-rolls 

 '.''.'7 widows of Revolutionary soldiers, of whom 

 nly was married previous to the close of the 

 \Var of Independence. This number is greater by 

 M than that reported last year, pensions having 

 been restored to widows in the Southern States 



on proof of their continiud adhesion to the 

 I'nioii. The totalnuinher of peiiMun. r- on tho 

 rolls from tho w.-us -iil>~.-<|ii.-iit to tin- I: 

 tion and prior to the civil war, is 1,310, an in- 

 rr.. 'IM- of s:; during the year, caused chiefly by 

 tin- restoration of pensions to residents of States 

 lately in insurrection. The amount paid on ac- 

 count of army pensioners for the year ending 

 June SO, 1867, was $18,301,715.26. 



During tho past year, tho names of many 

 persons improperly drawing pensions have 

 been dropped from tho rolls, and several have 

 been convicted and punished under the Supple- 

 mentary Pension Act of July 4, 1864. 



The chief of the Bureau of Military Justice 

 has received and registered, during the year, 

 11,432 records of military courts, and 2,135 

 special reports relating to the regularity of 

 judicial proceedings, the pardon of military 

 offenders, the remission or commutation of sen- 

 tences, and to miscellaneous questions of lav/ 

 referred for the opinion of the Bureau. The 

 only change was one made by tho Secretary 

 of War, detailing the Assistant Judge Advo- 

 cate-General and four Judge Advocates for 

 service at the headquarters respectively of the 

 five military districts established by act of 

 March 2, 1867. 



In the Quartermaster-General's Department 

 there have been examined and passed 11,130 

 accounts, estimated at $300,738,171 ; 1,544 

 remain for examination, estimated at $47,- 

 451,262. The sales of surplus or unservice- 

 able animals for tho year amount to $268,572 

 24, and the aggregate derived from that source 

 since the close of the war is $16,242,716. 

 16,086 horses and mules have been purchased 

 for the public service. The supply of clothing 

 and equipage is so large that no purchases will 

 be necessary for the ensuing year. Under the 

 act of Congress of July 14, 1866, clothing and 

 equipage were issued to the sufferers by the 

 recent disastrous fire in Portland, Me. The 

 fund of $1,000,000, known as the sheltering 

 fund for the troops on the Plains, has been ap- 

 plied to its proper purposes. One thousand 

 temporary buildings have been sold during the 

 year for $112,000. A fire-proof warehouse, 

 to cost $138,800, is in process of erection at 

 Philadelphia, Pa. 



There are 308 cemeteries in the United 

 States for tho interment of soldiers, of which 

 81 are known as " national cemeteries." In 

 the latter, 238,666 United States soldiers are 

 buried, out of a total of 2-">l,s-_>7 inter" 

 76,263 bodies are yet to be interred, making 

 the aggregate 328,090. Of Confederate pris- 

 oners of war, 20,861 have been interred. The 

 total cost of the cemeteries, when completed, 

 is estimated at $3,500,000, of which about 

 $1,737,000 have already been expended. 



The Southern railroads were indebted to the 

 Government on July 1, 1866, $6,570,074.05. 

 On June 80, 1867, this amount was reduced to 

 $5.921,372.10. 



The estimated expenditure for tho Quarter- 



