QUARTERMASTERS' ACCOUNTS AND PROPERTY RETURNS.

Accounts.-Administrative audit is given all money accounts of quartermasters by this office before transmission to the Auditor for the War Department. At the beginning of the fiscal year 17 such accounts were on hand to be examined and 4,200 were received during the fiscal year; total, 4,217. Examined and transmitted to the Auditor, 4,199, leaving 18 on hand unexamined on June 30, 1908.

Compared with the fiscal year 1907, the number of accounts received decreased 1,618. This is due to the consolidation, by direction of the Treasury Department, of the various appropriations, on one account current instead of rendering separate accounts, as was formerly the practice. This is the first full fiscal year in which accounts have been so rendered. While the number of accounts is reduced, the work of examining, etc., has not been materially affected.

Of accounts of disbursing officers of the militia, 2 remained on hand and 168 were examined and transmitted to the Auditor for the War Department, through the division of accounts and later through the division of militia affairs, office of the Secretary of War. Thirteen more of these accounts were received and 15 more examined than during the fiscal year 1907.

Property returns. There were on hand July 1, 1907, awaiting examination, 17; received during the fiscal year, 2,229; total, 2,246; examined, 1,992; remaining on hand June 30, 1908, to be examined, 237. Annual returns of militia officers received and examined, 47. In connection with this work 6,517 letters were written.

CLAIMS.

Miscellaneous claims and accounts.-At the beginning of the fiscal year there were on hand awaiting action 154 miscellaneous claims and accounts, amounting to $34,573.59; there were received during the fiscal year 1,021, amounting to $65,296.23; a total of 1,175, aggregating $99,869.82. Final action was taken during the fiscal year on 1,135, amounting to $93,614.02. There remained on hand at the close of the fiscal year 40 claims and accounts, amounting to $6,255.80.

Confederate horse claims.-Under the law in effect at the beginning of the fiscal year the time for filing these claims expired April 27, 1906. The deficiency act approved May 30, 1908, extended the time for twelve months from date of passage of the act, with the proviso that all claims not presented within that time shall be forever barred. Four hundred and fifteen claims were on hand at the beginning of the fiscal year and 70 received during the fiscal year, a total of 485. Of these, 66 were approved and payment authorized and 27 disallowed, a total of 93, leaving on hand awaiting action at the close of the fiscal year 392 claims. At the beginning of the fiscal year $65,923.55 remained for settlement of these claims. The 66 settled amounted to $8,653, leaving a balance of $57,270.55 at the close of the fiscal year. Damages to private property.-At the beginning of the fiscal year there were on file in this office 27 claims for damages and loss of private property of citizens, for which the Government was equitably responsible, but for the payment of which no appropriation was available. These claims had been investigated by boards of officers or

officers specially detailed for the purpose, and the aggregate amount determined to be justly due to the claimants was $4,705.45. This amount was included in the annual estimates of appropriations required for the fiscal year ending June 30, 1909. In the deficiency act approved May 30, 1908, Congress appropriated the money to pay these claims and $1,096.90 additional to pay other similar damage claims which had been presented to the department too late to be included in the annual estimates to Congress. All the above-mentioned claims on file in the office have been transmitted to the Auditor for the War Department for settlement.

Claims under the act of July 4, 1864.-No action has been taken during the year upon the 81 claims reported as on hand awaiting action at the beginning of the fiscal year.

During the year 68 claims which had been finally considered and disallowed by the Quartermaster-General were transmitted to the Court of Claims or to the Department of Justice upon calls therefor for use as evidence before the Court of Claims in the further investigation of the claims under the provisions of the act of Congress approved March 3, 1883.

NEWSPAPERS AND PERIODICALS FOR ENLISTED MEN.

Under provisions of paragraph 337, Army Regulations, 1904, there was expended during the fiscal year the sum of $5,552.51 for the supply of newspapers and periodicals for the use of enlisted men at the army posts in the United States, Cuba, Porto Rico, Hawaii, and Alaska.

During the fiscal year the supply of newspapers and periodicals for 71 main recruiting stations was authorized at a cost of $10 for each station, and provisions were made for the supply of these recruiting stations with reading matter at a cost of $710 during the current fiscal

year.

NATIONAL CEMETERIES.

New cemetery.-A new national cemetery has been established at Greeneville, Tenn., as authorized by an act of Congress approved June 12, 1906. Being the burial place of the remains of former President Johnson, it has been designated in his honor the Andrew Johnson National Cemetery.

Classes of cemeteries, number of interments, etc.-There are 26 first, 20 second, 16 third, and 22 fourth class cemeteries; total 84.

The total number of interments in all national cemeteries on June 30, 1908, was: Known, 205,125; unknown, 152,207; a total of 357,332, being an increase of 1,967 during the fiscal year.

During the fiscal year 13,943 white marble headstones have been furnished to mark the graves of soldiers, sailors, and marines in national and other cemeteries, and of civilians buried in national and post cemeteries.

For decorating the graves of soldiers and sailors of the Union Army and Navy in national cemeteries, 210,000 flags, 8 by 10 inches, were purchased as authorized in the army appropriation act approved March 2, 1907.

Bringing home remains. One hundred and forty-seven remains were brought from the Philippine Islands and Cuba to the United States; of these 93 were shipped home or delivered to friends for

burial, 32 were buried in the San Francisco National Cemetery and 19 in the Arlington National Cemetery, and 3 remained in the Presidio of San Francisco morgue, awaiting disposition.

Buildings and grounds.-Necessary repairs have been made and the grounds, roads, walks, and drives kept in good condition. New lodges are urgently needed at some of the cemeteries, but for these estimates will be submitted with explanation for each case.

The following special appropriations in the sundry civil act of March 4, 1907, have been or are being used for the purposes for which made: Arlington, Va., $10,000 for grading, draining, making roads, etc.; Knoxville, Tenn., $1,500 for new sidewalk on street adjacent to cemetery; Greeneville, Tenn., $32,000 for erection of lodge, outbuildings, inclosing walls, etc.; Vicksburg, Miss., $10,000; Port Hudson, La., $10,000; Barrancas, Fla., $32,000, and Fort Scott, Kans., $17,500, for repairs to Government road to cemetery, and Keokuk, Iowa, $1,500 for city approach to cemetery.

Monument on Isle St. Michel. The army appropriation act approved July 12, 1906, appropriated $20,000 for a monument on Isle St. Michel (Crab Island), Lake Champlain, to commemorate the battles of Lake Champlain, Valcours Island, and Plattsburg. A monument of suitable and handsome design has been contracted for and is now being erected.

Superintendents of national cemeteries.-There are 76 superintendents, of whom 26 are of the first, 20 of the second, 16 of the third, and 14 of the fourth class. There are 6 assistant superintendents on duty awaiting appointment as superintendent. The pay of superintendents is, first class, $75; second class, $70; third class, $65; fourth class, $60 per month, and in addition they receive quarters and fuel. The pay of these superintendents is fixed by a law passed in 1872, when living conditions were different from now, and the cemeteries contained a considerably less number of graves, monuments, etc., and were probably not so much visited. It is believed the It is believed the pay of these employees should be increased to range from $100 to $75 per month. The total increased cost to the Government would be but $6,420.

INCREASE OF THE CORPS.

In the Quartermaster-General's annual reports for the past four fiscal years, representations have been made of the need for an increased number of officers of the Quartermaster's Department. In the annual report for the fiscal year 1907 (p. 3), effort was made to give a comprehensive view of the magnitude of the department's work and field of operations, and (p. 49) of the pressing necessity for an increase of officers, to which attention is invited, and careful consideration of the need for an increase of the number of officers for the department is urged.

INCREASE OF THE CORPS COMPARED WITH INCREASE OF THE ARMY.

On January 1, 1898, with a total enlisted strength of 26,610 men, practically no foreign possessions to look after, no duties such as the transport service, and comparatively little building, the army required 57 officers of the Quartermaster's Department. The present authorized strength of the army, including the Hospital Corps, which must be sheltered and supplied, is 86,751, an increase of about

two and one-fifth of its former strength, while the Quartermaster's Department has only been increased to 96 officers, or one officer more than two-thirds of its strength prior to the increase of the army, which is an increase of 39 officers. Had the increase of quartermasters been in proportion to the increase in the army there should have been provided 206 officers of the department.

DUTIES OF THE DEPARTMENT OTHER THAN THOSE INCIDENT TO INCREASE OF THE ARMY.

We have added since January 1, 1898, the Philippine Islands, Porto Rico, and the Canal Zone, established the army general staff and the army transport service, and temporarily occupy Cuba. All these require quartermasters in addition to those required as incident to the increase of the army. The total number of officers of the Quartermaster's Department in service outside the limits of the United States and not including the Territory of Hawaii, on October 1, 1908, was: In Panama, 1; the Philippine Islands, 11; Nagaski, Japan, 1, and Cuba, 4; total, 17. Ten officers are required as quartermasters of transports, and one is on the General Staff, or 28 officers required for specific duties, leaving 11 of the 39 by which the Department has been increased since 1898 for duties incident to the increase of the army alone.

In other words, it has taken 28 officers of the 39 increase to perform duties and meet conditions entirely separate and apart from those involved in the increased enlisted strength of the army to three and one-fifth times its former strength, so that practically the increase in the corps to correspond with the three and one-fifth times increase of of the army was but a little more than one and one-fifth times its own number prior to the said increase. The comparative increase in officers to number of enlisted men, considering the new duties devolving upon the department, is even less, as will be hereinafter shown.

INCREASE OF THE CORPS COMPARED WITH INCREASE OF BUSINESS.

Another interesting comparison of the inadequate increase in the corps as compared with that of the army, is that for the fiscal year 1898, not considering appropriations made for conduct of the Spanish war, there was appropriated for the regular service of the Quartermaster's Department the sum of $7,711,367.75, while for the fiscal year 1908 there was appropriated $35,816,277.81. That is, nearly five times as much money to be handled by but two-thirds more officers. This increase in the sums of money to be handled of course stands for increases in all kinds of work devolving upon the department, for the expenditure carries with it the duties incident to all the purposes for which applied, and it may therefore be said that the whole volume of work of the department has been increased in proportion to the increase of appropriations, while the number of officers to do the work has not been so increased.

CONSTRUCTION WORK.

The enlargement of the army necessitated construction of shelter for the increased number of troops, for the increased supplies, animals, etc., required, and the construction of new, or extension of old, water

months. At several posts there have been three changes of quartermasters in charge of construction within a period of a year, and two changes in a year are very frequent.

Under such conditions it is impossible for any officer, however able and willing, to give to the supervision of important and intricate construction work the time and attention that is necessary.

QUARTERMASTERS FOR THE ARMY TRANSPORT AND FOREIGN SERVICE.

The transport service is wholly in addition to anything the department had to care for on January 1, 1898. That each transport must have a quartermaster will not, it is assumed, be questioned. On October 1, 1908, there were 10 officers on this duty, 2 officers of the department and 8 line officers acting quartermasters. In addition, 1 officer was required for service at Newport News, Va., in charge of the Cuban transport service, and 1 as assistant to the general superintendent of the army transport service at San Francisco, Cal., who but for this service would not be required. (One on shore duty in connection with the transport service at Manila is included in those mentioned as in the Philippine service.)

In the Philippines, including Nagasaki, 12 are on duty. This is a total of 24, to which should be added 1 officer in Panama, 4 in Cuba, and 1 on the General Staff, making a total of 30 officers. Thus it will be seen that 30 officers are required on foreign, transport, and other service not incident to the increase of the army, reducing to 9 those whose duties are incident to the increase of the enlisted strength of the army. In addition, 1 quartermaster is in charge of the Leavenworth Military Prison, 3 signal corps officers were acting as quartermasters on the steamers Burnside, Liscum, and Cyrus W. Field, and 4 artillery officers acting as quartermasters on the torpedo planters, 8 in all. Were these duties performed by quartermasters, but one would remain of the increase.

The number of officers of the Quartermaster's Department to correspond with the increased strength of the army should be, on the same ratio by which the army has been increased, 206. The number required for duties not incident to the increase of the army is 38, a total of 244.

It would, therefore, seem apparent that everything goes to demonstrate that the increase of officers in the Quartermaster's Department has not kept pace with the requirements of the service, and that an increase in the number of officers for the department is urgently

needed.

PRESENT DUTIES OF QUARTERMASTERS.

The officers of this department and those regularly detailed as quartermasters for four years under the act of February 2, 1901, and the line officers acting as quartermasters were on October 1, 1908, engaged on the following duties, viz: