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master sergeants, 200 enlisted men of the army general service detachment, West Point, and a large number of civilian employees distributed throughout the United States, insular possessions, and Cuba.

During the fiscal year 6 officers retired, 7 were relieved by expiration of detail, 1 before expiration of detail on account of physical disability, 1 for the good of the service, 1 on account of promotion, 1 declined after appointment, and 1 by resignation, making a total of 18 vacancies, 17 of which were filled by detail from the line as provided by law, leaving one vacancy on June 30, 1908.

In addition to the above regular force, there were on June 30, 1908, 51 officers of the line on duty in the department, by detail as acting quartermasters, in charge of construction work at the various posts, under the direction of the Quartermaster-General of the Army; 1 by detail as acting quartermaster, assistant to depot quartermaster; 3 by detail as acting quartermasters, assistants to chief quartermasters; and 14 in charge of transports and other duties; making a total of of 69 officers of the line detailed as acting quartermasters.

During the year 15 post quartermaster sergeants retired, 2 were discharged by expiration of term of enlistment, 1 by purchase, 1 appointed a Philippine scout, 1 was discharged for the convenience of the Government, and 2 died, making a total of 22 vacancies, which were filled by appointment of sergeants from the line.

CLERICAL FORCE.

The need of an increase in the clerical force of this office has been explained in previous reports. The business of the office is gradually and naturally increasing and all indications are that its volume will never be less and may continue to increase. Business methods are kept up with modern commercial developments and the work simplified and so systematized as to require the fewest clerks possible. With all this, a great deal of overtime work and curtailment of annual leave is necessary.

Expression has heretofore been given to the views of this office on the subject of increased pay and the retirement with pay of employees. The basis upon which claim for increase of pay rests is the increased cost of living. Clerks are now paid according to a rating established nearly forty years ago and the reasons for revising and increasing this pertain as forcibly to clerks as to those officers and officials of the Government whose needs have been recognized and provided for. The $900 grade for clerks in this office should be abolished. It is only with great difficulty that competent men can be induced to accept employment at this rate and, as promotions are necessarily slow, the best of those accepting are difficult to retain.

Office room. The rooms now at the disposal of this department in the War Department are totally inadequate for its needs. Their congested condition causes much inconvenience and greatly retards work. Some relief from this condition is needed, as until more room is provided the difficulties will increase. Respectfully submitted.

The SECRETARY of War.

J. B. ALESHIRE, Quartermaster-General, U. S. Army.

REPORT OF THE COMMISSARY-GENERAL.

REPORT OF THE COMMISSARY-GENERAL.

WAR DEPARTMENT,

OFFICE OF THE COMMISSARY-GENERAL,

Washington, D. C., October 7, 1908.

SIR: I have the honor to submit the following report of the operations of the subsistence department for the fiscal year ending June 30,

1908:

RESOURCES, DISBURSEMENTS, AND BALANCES.

The following statement exhibits the aggregate fiscal resources and disbursements of the department and the balances at the close of the fiscal year 1908:

REPORT OF FINANCIAL TRANSACTIONS OF THE SUBSISTENCE DEPARTMENT DURING THE FISCAL YEAR ENDING JUNE 30, 1908.

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Sales to officers and enlisted men, organized militia_
Sales to bureaus and departments of the Government.
Sales, miscellaneous__.

Collections, account errors, gains, reclamation, refundment__
Meals on transports---

Transportation collected.

Transfer settlements made by Treasury Department account supplies furnished various bureaus and departments of the Government.

Miscellaneous deposits made to credit of appropriation account paymasters' collections, etc---

$6,832, 761. 15

3, 172, 040. 33

10, 004, 801. 48

9,502, 916. 50 501, 884.98 10, 004, 801. 48

2, 421, 451. 48 215, 345.75 5, 275. 04 252, 187.26 10, 227. 58

5, 767.73 142, 794. 05 1, 230. 78

89, 235. 51

28, 525. 15

3, 172, 040. 33

a This balance has been reduced more than half by indebtedness incurred on account of supplies purchased and services rendered in closing month of fiscal year, settlement for which was not made prior to June 30, 1908.

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Commutation of fresh vegetables.

Compensation of civilian employees, Subsistence Department_.
Compensation of civilian employees, transport service___
Extra-duty pay to enlisted men

Printing, advertising, commercial newspapers, and use of tele-
phones

Prizes to enlisted graduates of the army schools for bakers and cooks

Incidental expenses

Correction of errors and transportation turned over to Quartermaster's Department_

Transfer settlements made in Treasury Department, account of supplies received from various departments of the Government_

BALANCES.

Amounts in Treasury to credit of Subsistence Department June 30, 1908__.

Amounts to credit of officers in depositories and in personal possession June 30, 1908__

96, 176. 36

43, 080.30

566, 943. 97

606. 47

264, 839.19 229, 929. 32 32, 780.99

9, 681.59

510.00 7,288. 50

1, 491. 51 676.68

9,502, 916. 50

4,811. 66

497, 073. 32

501, 884.98

Appropriation subsistence of the army, 1907.

[Act June 12, 1906, 34 Stats., 249.]

Resources:

Balance reported June 30, 1907_.

Additional balance not previously reported.
Receipts

Disbursements_.
Balance__.

RECEIPTS.

Amounts collected from various sources by Treasury Department_ Miscellaneous deposits account of sales, etc., in Treasury Department___

Sales to officers and enlisted men_.

Collections account errors, gains, reclamation, and refundments__

DISBURSEMENTS.

739, 655. 52

2, 460.52

23, 150. 52

765, 266. 56

135, 997.97

629, 268.59

765, 266. 56

9, 905. 39

6, 791. 78

3, 203.97

3,249.38

23, 150. 52

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