subsistence stores were, upon the orders of the Acting Secretary of War, sent to the mayor, amounting in value to $6,194.24. There does not seem to have been any arrangement made with the governor or mayor for reimbursing the United States for the money value of these stores, and no payment therefor by the State or city authorities has been made.

DESTITUTE MINERS TRANSPORTED FROM NOME, ALASKA,

On September 5, 1900, the Secretary of War verbally directed that subsistence be furnished to 607 destitutes while en route on U. S. transport Lawton from Nome, Alaska, to San Francisco, Cal. The total value of subsistence stores consumed by these passengers was $1,567.73, of which $732 was refunded by the passengers themselves, leaving $835.73 unpaid. No reimbursement to the appropriation for the subsistence of the Army has yet been made on account of this remainder due.

ESTABLISHED RATION OF THE UNITED STATES ARMY.

The board of officers appointed to consider and report upon the composition of the ration for the use of troops in tropical climates having reported in favor of a ration which, by substitutions among its various ingredients, would be found suitable for troops in all climates, the question of the adoption of such a ration became one of great importance. Upon a thorough examination of the matter it was found that legislation was necessary, and accordingly legislation was obtained in section 40 of the act approved February 2, 1901, to "increase the efficiency of the permanent military establishment of the United States." The ration established for the United States Army by Executive order under this law was set forth in General Orders, No. 56, Headquarters of the Army, April 23, 1901.

THE EMERGENCY RATION.

The board of officers, convened by Special Orders, No. 295, Headquarters of the Army, 1899, to whom was referred the subject of investigating and reporting upon a suitable ration for use of troops under emergency, made their report to the Adjutant-General of the Army on January 29, 1901. The official action which was taken by superior authority upon the report, together with the report of proceedings of the board, will be found appended hereto, marked Appendix IV. There have been prepared and sent to the Philippines 50,000 of the emergency rations recommended by the board for use in those islands.

SUBSISTENCE STORES FOR SALES IN THE FIELD.

I had the honor, on July 12, 1900, to invite the attention of the Secretary of War, by memorandum, to the evil under existing regulations of sending into the field with troops engaged in active operations excessive quantities and varieties of subsistence stores for sales. my recommendation this memorandum was referred for consideration to the board of officers which was then in session on the tropical and emergency ration. The board rendered its report on July 14, 1900,

On

which, on being referred by the Adjutant-General to the CommissaryGeneral for remark, was returned on July 25, 1900, with the following indorsement, since which time no official information has reached this office as to any action being taken to correct the evil complained of:

Sections 1144, 1145, 1149, 1299, 1300, and 1301 of the Revised Statutes, and a clause in the army appropriation act of February 12, 1895, prescribe as a duty of the Subsistence Department the purchasing and keeping on hand of articles designated by the Secretary of War, on the recommendation of the Inspector-General, for sales to officers and enlisted men of the Army.

The operation of these sections of law was found of easy application in time of peace at the various posts, and during the campaigns against the hostile Indians, when the forces were not large and the problem of transportation was not so important.

When an army operates in the field, it is utterly impossible to think of supplying the large list of stores which are authorized to be kept by the Subsistence Department for sales.

The list submitted by the board is approved, and it is recommended that before the same is published in General Orders these proceedings be referred to the InspectorGeneral for his remarks.

ISSUES TO ORGANIZATIONS OF ENLISTED MEN IN THE PHILIPPINES DURING PERIODS OF CONVALESCENCE.

Upon the application of the commanding general, Division of the Philippines, in August, 1900, the following authority was given for the issue of rations differing from the ordinary rations to enlisted men in the Philippines who are organized into companies of convalescents while recuperating from the effects of unhealthy regions or debilitating climates:

MACARTHUR, Manila:

WASHINGTON, August 15, 1900.

With reference to your telegram of 14th, Secretary of War authorizes issue rations if done under direction Chief Commissary, and convalescents be temporarily organized into companies, or partial companies, as distinguished from convalescents here and there. In latter case ordinary ration thought sufficient. No savings on substitute rations allowed.

CORBIN.

SUBSISTENCE FUNDS HELD IN HAND FOR READY DISBURSEMENT.

A bill (S. 2870) giving authority to all officers intrusted with the disbursement of subsistence funds to hold restricted amounts of such funds in their personal possession passed the Senate March 24, 1900, and was referred to the Committee on Military Affairs of the House on March 27, 1900, but was not reached for action. I urgently request the honorable the Secretary of War to use endeavors to have the bill passed at the coming session, as the measure is not only one which is promotive of discipline but is one of justice to enlisted men. The bill as it passed the Senate was in the form recommended by this office, and was as follows:

AN ACT concerning disbursing officers of the Subsistence Department of the Army.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That officers intrusted with the disbursement of funds for the subsistence of the Army are hereby authorized to keep, at their own risk, in their personal possession for disbursement, such restricted amounts of subsistence funds for facilitating payments of small amounts to public creditors as shall from time to time be authorized by the Secretary of War.

The condition of the existing law and of the regulations on the subject is fully set forth in House. Doc. No. 309, Fifty-sixth Congress, first session, and in Senate Report No. 412, same session. The exigencies of the public service require an open disregard of the restrictions of the existing laws in cities where the treasurer or an assistant treasurer is located. Such a state of affairs should engage the attention of the lawmaking power. The rule of the House prohibiting the incorporation in an appropriation bill of any provision changing existing law compels a resort to general legislation such as above requested.

AUTHORITY FOR DISPOSITION OF SUBSISTENCE STORES NO LONGER NEEDED.

I have the honor to again urge upon the Secretary of War the need of legislation authorizing the sale at public auction of subsistence stores in good condition which may at any time accumulate in excess at any depot or point of supply and which can not advantageously or economically be transported to other points for issue or sale to troops. The draft of a bill to accomplish the object desired heretofore submitted by this office is as follows:

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of War may cause to be sold at public sale, under regulations to be prescribed by him, such subsistence stores in good condition intended for issue or of sales to officers and enlisted men as may from time to time accumulate at any subsistence depot, military post, or in the field, in excess of amounts required for use and which can not, with economy and advantage, be shipped to other subsistence depots, posts, or places for military use, the proceeds to be immediately available for general disbursement, under the appropriation for subsistence of the Army current at the time of sale, for any of the objects contemplated by that appropriation.

As the proceeds of all sales of subsistence supplies are, by the act of March 3, 1875 (18 Stat. L., 410), now "exempt from being covered into the Treasury," and are made "immediately available for the purchase of fresh supplies," the above proposed legislation is in exact accord with existing law as to disposition of proceeds of authorized sales of subsistence supplies. There is no law, however, authorizing the sale to the public of subsistence supplies in bulk which are in good condition, the only legislation bearing on the subject of sales of military supplies (section 1236, R. S.) being general in its nature and providing only for the sale of stores, which, upon proper inspection or survey, appear to be "damaged," or "unsuitable for the public service." As all public sales of subsistence supplies in good condition in bulk now taking place are being made under the guise of the stores being "unsuitable," and such an appropriation of the wording of section 1236 to cover transactions which would else be without even the color of authority of law is strained and unsatisfactory, I earnestly recommend that the above draft of law be pressed upon the attention of Congress.

As illustrating the wastefulness which is consequent upon the absence of a law authorizing the public sale of subsistence stores in good condition which in the vicissitudes of service have been left as surplus at distribution points in spite of all reasonable foresight, it may be stated that, in order to avoid total loss to the Government, valuable stores which had been purchased for sales to officers and

enlisted men under section 1144, Revised Statutes, have been issued to enlisted men in place of equal weights of the authorized articles of the ration. A law authorizing the public sale of such stores would have saved the necessity of resorting to such extravagant issues in order to avoid a total loss. The same conditions exist in all sections where rapid removals of troops take place, or where throughout extensive regions troops are withdrawn or discharged.

ARMY BAKERS.

I again reiterate the recommendation that has been made in sixteen annual reports by commissaries-general since 1877 for the enlistment of bakers in the service.

TRAINING SCHOOL FOR ARMY COOKS.

I also renew my recommendation of last year for the establishment of one or more schools for the training of cooks and bakers for the service. The Medical Department has established a school for teach ing the art of cooking to the Hospital Corps and was given an appropriation in the army appropriation act of last session for the purpose. A competent knowledge of the art of cooking is as necessary for those who cook for well men as for those who cook for the sick. It is hoped that the Secretary of War will urge the Military Committee of the House to favorably consider the above proposition and request that committee to recommend to the Appropriations Committee the insertion of an item in the army appropriation bill authorizing and appropriating for the training schools proposed. An appropriation of $25,000 would be sufficient for preliminary preparation and equipment.

POST COMMISSARY-SERGEANTS.

The number of post commissary-sergeants in the service at the beginning of the year was 167. During the year 48 were appointed, 10 were discharged, 12 were retired, and 4 died, leaving 189 in the. service at the end of the year.

Number of claims on hand received and disposed of during the fiscal year ending June 30, 1901.

The number of letters, indorsements, and postal cards written during the year in connection with the above claims was 1,618.

Statement of accounts current and returns on hand June 30, 1900; received and examined during fiscal year ended June 30, 1901, and on hand at close of the fiscal year awaiting examination.

The examination of the accounts current required the verification of 99,060 vouchers; the returns of subsistence stores 48,173, and returns of subsistence property 4,717 vouchers.

In connection with the examinations, 6,084 postal cards were used, and 7,025 letters and 3,314 indorsements written and recorded, 1,141 papers copied, and 1,340 days of time on unclassifiable work consumed.

Contracts for subsistence stores to the number of 505, and for meals, recruiting parties, and recruits to the number of 430 (total 935), were acted on and disposed of during the year.

Certificates of service as acting commissary were issued to the number of 497, and certificates of nonindebtedness to the number of 1,687.

CLERICAL FORCE OF THE OFFICE OF THE COMMISSARY-GENERAL.

The great increase in the number of accounts and returns remaining on hand to be examined on June 30, 1901, over the number remaining on hand at the close of the fiscal year 1900, as shown by the above tables, is accounted for by the fact that a greater number of accounts. and returns were rendered during the past fiscal year than were rendered in the preceding year, while the clerical force engaged upon such examination has remained numerically the same. A great drawback to celerity in the performance of clerical work in this office is the want of adequate space, many of the rooms being crowded beyond a reasonable capacity, and there being a lack of sufficient room for the files. Although efforts were made at the beginning of the war with Spain to obtain a proper allowance of space in the War Department building for the increased force of clerks in this office made necessary by that war, no success has ever been achieved, and the office remains to-day in the same crowded condition that characterized it in 1898. The increase of work has caused an increase in the number of hours' labor required from clerks during the past year.

OFFICERS OF THE SUBSISTENCE DEPARTMENT.

On July 26, 1900, Major Dravo was ordered from Manila to Taku, China, there to take charge of commissary work until the arrival of Major Gallagher. He arrived there August 17, 1900, and was relieved by Major Gallagher August 23, satisfactorily performing the duties that fell to his lot. The effective work of the Subsistence Department in China, from beginning to end, was done by Major Gallagher and Captains Ramsey, Franklin, and Bean, and I have heard nothing from