REPORT

OF THE

COMMISSARY-GENERAL OF SUBSISTENCE.

WAR DEPARTMENT,

OFFICE COMMISSARY-GENERAL OF SUBSISTENCE,

Washington, D. C., October 1, 1895.

SIR: I have the honor to submit the following report of the operations of the Subsistence Department for the fiscal year ending June 30, 1895:

RESOURCES AND EXPENDITURES.

The following statement exhibits the aggregate fiscal resources and expenditures of the Department for the year mentioned, and the balances at the close of the fiscal year:

RESOURCES.

Amounts in the Treasury to the credit of appropriations of the Subsistence Department on June 30, 1894, as

follows:

Subsistence of the Army, 1893.

Subsistence of the Army, 1894.

Commutation of rations to prisoners of war in rebel
States and soldiers on furlough:

Certified claims, acts March 2, 1889, and April
4, 1890..

Certified claims, 1893, act August 5, 1892.
Certified claims, 1894, act March 3, 1893..

Amounts to credit of officers of the Subsistence Department and of officers doing duty in the Subsistence Department, with the Treasurer, assistant treasurers, and designated depositaries, and in their personal possession on June 30, 1894, as follows:

Subsistence of the Army, 1894..

Commutation of rations to prisoners of war in rebel States and soldiers on furlough, certified claims, 1894, act March 3, 1893....

Amounts refunded to the Treasury near close of fiscal year 1894, since carried to the credit of the appropriations, as follows:

$31, 273. 01
995.03

2,0
16, 445.87
20, 396.25

$71, 156.24

76, 896.7

944.74

77,841.51

Subsistence of the Army, 1893.
Subsistence of the Army, 1894.

3, 806.00
4, 217.40

8, 023.40

Amounts appropriated for the Subsistence Department
for the fiscal year ending June 30, 1895, as follows:
Subsistence of the Army, 1895, act of August 6, 1894.
Subsistence of the Army, 1895, act March 2, 1895....

1, 650, 000. 00
25,000.00

Amounts appropriated for the Subsistence Department for the fiscal year ending June 30, 1895-Continued. Commutation of rations to prisoners of war in rebel States and soldiers on furlough, certified claims, 1895, act of August 18, 1894..

Subsistence of the Army, certified claims, act August 23, 1894

$15,000.00

935.96

Amounts collected from various sources and refunded to the appropriations of the Subsistence Department on the books of the Treasury during the fiscal year 1895, as follows:

Subsistence of the Army, 1892 and prior years.....
Subsistence of the Army, 1892 and prior years,
transfer account

Subsistence of the Army, 1893, transfer account.
Subsistence of the Army, 1893.
Subsistence of the Army, 1894.
Subsistence of the Army, 1895..

Amount placed on books of Treasury, by war in-
definite appropriation warrant-commutation of
rations to prisoners of war in rebel States and
soldiers on furlough-

Certified claims, acts March 2, 1889, and April
4, 1890....

Certified claims, 1890, act April 4, 1890..
Certified claims, 1891, act August 30, 1890.
Certified claims, 1892, act March 3, 1891..

Amounts received by officers of the Subsistence Department and by officers doing duty in the Subsistence Department from sales of subsistence stores to the following purchasers during the fiscal year 1895, and taken up for immediate disbursement under the following appropriations:

Subsistence of the Army, 1894: Sales to enlisted men.
Subsistence of the Army, 1895: Sales to officers,
$287,790.55; to enlisted men, companies, de-
tachments, and hospitals, $350,788.61; to post
exchanges, $32,313.38; to civilian employees,
$11,272.41; to Leavenworth Military Prison,
$4,682.81; to Quartermaster's Department, $222.04;
to Indian agents and employees, $1,336.27; to naval
officers, $60.50; of surplus and condemned stores
and property at auction, $2,092; to United States
snag boat, $224.21; of boxes, barrels, etc., $74.14;
of garden seeds, $57.37; to Geological Survey,
$249.11; total....

Amounts taken up by officers doing duty in the Subsist-
ence Department on account of reclamations for stores
lost, damaged, etc., and in correction of errors in their
accounts, etc., during the fiscal year 1895:
Subsistence of the Army, 1894..
Subsistence of the Army, 1895.

Amounts charged against officers still in the service on
account of funds and stores alleged to have been lost
by theft, etc., and for which relief can only be ob-
tained in the Court of Claims, under sections 1059 and
1062, Revised Statutes, or from Congress, as follows:
Subsistence of the Army, 1880.

Subsistence of the Army, 1886.
Subsistence of the Army, 1889.

225.91

964.73

7.75

552.24

1, 518. 60 3,224.30

176.30

2.75

2.00

7.50

6,682. 08

7,428.90

691, 163. 43

698, 592. 33

33.17 799.47

832.64

75.92 2,455.82

24.04

Total resources

2,555.78

2,557, 147.20

EXPENDITURES.

Amounts expended on the books of the Treasury from the appropriations of the Subsistence Department during the fiscal year 1895, as follows:

Subsistence of the Army, 1892 and prior years, transfer account

Subsistence of the Army, 1893.

Subsistence of the Army, 1894.
Subsistence of the Army, 1895.

Subsistence of the Army (certified claims), act
August 23, 1894 .

$31.82
181.09

1, 413. 11

197. 14

935.87

Subsistence of the Army (certified claims), act
March 2, 1895....

224.58

Amounts disbursed by officers of the Subsistence Depart-
ment, and officers doing duty in the Subsistence De-
partment, during the fiscal year 1895, as follows:
Subsistence of the Army, 1894.
Subsistence of the Army, 1895..

Commutation of rations to prisoners of war in
rebel States and soldiers on furlough:
Certified claims, 1894, act March 3, 1893..
Certified claims, 1895, act August 18, 1894

Amounts dropped by officers doing duty in the Sub-
sistence Department in correction of errors in their
accounts during the fiscal year 1895:
Subsistence of the Army, 1894 .
Subsistence of the Army, 1895..

Amounts transferred on the books of the Treasury, act
March 3, 1875 (18 Stat. L., 418):

Subsistence of the Army, 1893, transfer account....
Subsistence of the Army, 1892 and prior years, trans-
fer account.....

77.80

224.80

53, 336.96 2,249, 759.26

$3,493.68

Amounts carried to the surplus fund on June 29, 1895:
Subsistence of the Army, 1893....

35, 450, 16
225.91

Subsistence of the Army, 1892 and prior years.
Commutation of rations to prisoners of war in rebel
States and soldiers on furlough, certified claims,
1893, act August 5, 1892..

Total expenditures

BALANCES.

Amounts in the Treasury to the credit of the appropriations of the Subsistence Department on June 30, 1895, as follows:

Subsistence of the Army, certified claims, act August 23, 1894..

Subsistence of the Army, 1894.

Subsistence of the Army, 1895..

Amounts in the Treasury to the credit of the appro-
priations of the Subsistence Department, etc.-Cont'd.
Commutation of rations to prisoners of war in rebel
States and soldiers on furlough:

Certified claims, acts March 2, 1889, and April 4,
1890.

Certified claims, 1894, act March 3, 1893

Certified claims, 1895, act August 18, 1894 Claims for quartermaster's stores and commissary supplies, acts July 4, 1864, and March 2, 1895....

Amounts to the credit of officers of the Subsistence
Department, and of officers doing duty in the Subsist-
ence Department, with the Treasurer, assistant treas-
urers, and designated depositaries, and in their
personal possession, on June 30, 1895, as follows:
Subsistence of the Army, 1894..
Subsistence of the Army, 1895.

Commutation of rations to prisoners of war in rebel
States and soldiers on furlough, certified claims,
1895, act August 18, 1894...

Amounts charged against officers still in the service on
account of funds and stores alleged to have been lost
by theft, etc., for which relief can only be obtained
in Court of Claims under sections 1059 and 1062, Re-
vised Statutes, or from Congress, as follows:
Subsistence of the Army, 1880.
Subsistence of the Army, 1886.

Subsistence of the Army, 1889.

Total balances..

SUPPLIES.

2,555.78 192, 081. 35

The Subsistence Department is charged with the duty of purchasing and issuing to the Army such supplies as enter into the composition of the ration, and of procuring and keeping for sale to officers and enlisted men such articles as may from time to time be designated by the inspectors-general of the Army. These supplies are purchased as near the points of consumption as practicable, regard being had to their quality and prices as compared with those of stores at more remote points and to the cost of transportation from place of purchase to place of issue or sale. The greater portions of the supplies have during the past year been procured as usual in the large markets of the country, such as New York, Chicago, San Francisco, St. Paul, Omaha, St. Louis, Kansas City, New Orleans, etc., but fresh meat, and to a great extent flour and fresh vegetables, have been obtained from dealers and producers at or near the points of issue.

FREQUENCY OF SHIPMENTS.

It is the policy of the Department to have requisitions made for short periods, depending upon the keeping qualities of the different articles, viz, quarterly (or bi-monthly when nearness to the point of supply will permit) for coffee, canned goods, etc.; monthly for breakfast bacon, cheese, evaporated fruits, fish, ham, etc., and semi-monthly for fresh vegetables. The result has been found to be most satisfactory, as it reduces the amount of damage.

ADVERTISEMENTS AND CONTRACTS.

During the fiscal year ending June 30, 1895, 95 newspaper advertisements and 707 circulars, posters, and handbills inviting proposals for subsistence supplies were reported to this office. There were also