operation, the existing system of furnishing tobacco to enlisted men was allowed to remain undisturbed. It has been supposed that section 1149, Revised Statutes, supplemented by section 1301, has vested a right in the enlisted men to have the tobacco furnished them on credit if they so elect, while it has been held optional with the Secretary of War whether sales under section 1144 shall be for cash exclusively, or on credit. In my opinion, this distinction between tobacco and other articles is an unreasonable one, and has arisen out of the fact that the two laws were passed at different times and without reference to each other. I can perceive no valid reason why tobacco for smoking purposes, for instance, furnished to enlisted men under section 1149 ought not to be required to be paid for in cash the same as is now required of him for the pipe in which to use it, which is sold him under section 1144. Sales of articles under that section cannot under existing orders be made on credit, except, in certain cases, where men are serving in the field or have not been regularly paid. As the amount of tobacco to be sold each man per month will be limited to the small quantity he can individually consume, it can impose no great hardship upon him if he is required to pay cash for it at time of purchase, during periods when he is regularly paid by the Pay Department. With the view, therefore, of simplifying the accounts, and consequently of reducing the expenses connected with the furnishing of tobacco to enlisted men, I earnestly recommend that sections 1149 and 1301, Revised Statutes, be repealed, and that section 1144 be amended by inserting after the word "articles," in the third line, the words "including tobacco," so that the latter section will read: 1144. The officers of the Subsistence Department shall procure, and keep for sale to officers and enlisted men at cost prices, for cash or on credit, such articles, including tobacco, as may from time to time be designated by the inspectors-general of the Army. An account of all sales on credit shall be kept, and the amounts due for the same shall be reported monthly to the Paymaster-General. If the repeal of sections 1149 and 1301, and the amendment of section 1144, hereinabove recommended, be adopted by Congress, tobacco will then take its place among the other articles directed to be kept for sale to officers and enlisted men, and be controlled by the same rules as to quantities to be sold to each individual, &c., resulting in a great simplification of accounts and consequent reduction of the expenses now connected with supplying tobacco to the enlisted men of the Army. I earnestly bespeak the favorable recommendation of the Secretary of War in behalf of the measures here proposed. SUPPLIES CONDEMNED, LOST, DESTROYED, ETC. The value of supplies inspected and condemned during the fiscal year ending June 30, 1881, was... From such of the above as were sold there was realized the sum of..... Net loss on account of supplies condemned..... The value of stores reported on such of the returns of the fiscal year ending June 30, 1881, as have been examined, as lost in transportation and no one found responsible therefor, and as extraordinary wastage, &c., was.... The value of stores lost in transportation during the fiscal year ending Leaving a balance to be collected and accounted for of ... $21, 102 69 7,255 32 13,847 37 22, 321 59 1,013 40 $312 35 32 39 344 74 668 66 Pork.. Beef, fresh. Flour Hard bread Beans SUFFERERS BY OVERFLOW IN DAKOTA, During the month of April, 1881, a great freshet in the Missouri River caused the overflow of considerable tracts of land in the vicinity of Yankton, Vermillion and Fort Randall, in the Territory of Dakota. Upon appeals made to the Secretary of War for assistance for the people of the submerged districts, orders were given for the gratuitous issue of Army subsistence supplies to the sufferers. The character and quantities of stores so issued, and the cost thereof to the United States, are indicated by the following table, viz: The majority of the people to whom issues were made at Yankton and Vermillion were farmers, the suffering falling heaviest on that class. No extra expense attended the issues at these places for store rent or transportation, &c., as prominent citizens and corporations afforded gratui tously every facility in the work of distribution, several citizens giving the matter their entire time without compensation. Issues at these places began April 14, 1881, and ceased on April 30, 1881. Full rations of flour, green coffee, and tea, and part rations of pork, fresh beef, sugar, salt, and yeast-powder were issued. In issuing, three children below ten years of age were considered equal to two adults. The only extra expense occasioned to the Subsistence Department by the issues to these sufferers, besides the value of the stores themselves, was $204.44 clerk hire. OBSERVATION AND EXPLORATION IN THE ARCTIC SEAS. Subsistence supplies for the expeditionary force to Lady Franklin Bay were directed by the Secretary of War to be provided by the Subsistence Department, and, in pursuance of directions from the Commis sary-General of Subsistence, the purchases were made by Maj. J. P. Hawkins, Commissary of Subsistence, New York City, after conferring with the commander of the expedition, First Lieut. A. W. Greely, Fifth Cavalry, acting signal officer. The subsistence stores thus provided were for 4 officers and 21 enlisted men for a period of 395 days, and are to be held for sales to the officers and men of the expedition. The enlisted men were granted $1 per day "commutation of rations,” the same that is allowed enlisted men on duty in the War Department bureaus in Washington, D. C. The money value of the subsistence supplies so sent out, was $10,309.78; of stationery, weights, measures, &c., for use in connection with those supplies, $67.78. POINT BARROW EXPEDITION. Subsistence supplies for this expedition were also furnished, by direc tion of the Secretary of War, by the Subsistence Department. As in the case of the Lady Franklin' Bay expedition, the enlisted men were granted "commutation of rations" at $1 per day. The supplies sent out were for 2 officers and 3 enlisted men and 5 civil employés for a period of two years, and were turned over by Maj. Thomas C. Sullivan, Commissary of Subsistence, San Francisco, Cal., on July 13, 1881, tó Lieut. P. H. Ray, Eighth Infantry, acting signal officer, commanding the expedition. The money value of the subsistence stores was $3,533.47; of the stationery, weights, measures, &c., for use in connection with those supplies, $56.43. LOSSES OF STORES AND PROPERTY. The following is a statement of the value of stores and property reported lost by theft, flood, fire, &c., during the fiscal year ending June 30, 1881: MISCELLANEOUS ISSUES AND EXPENDITURES. In the month of September, 1880, 1,000 pounds of flour were issued at Fort Davis, Tex., to Mexican troops, under command of Colonel Valle, who were entirely out of provisions. The issue was approved by the Secretary of War, and the flour returned in November, 1880. Subsistence stores were issued during the fall of 1880 to civilians employed in repair of Mullan road, between Fort Missoula, Montana, and Fort Cœur d'Alene, Idaho, to the value of $284.53, which amount was refunded to the appropriation Subsistence of the Army, 1881, from the amount appropriated for the repair of that road per act approved June 8, 1880. The number of rations issued to citizen prisoners during the fiscal year ending June 30, 1881, was 902, and to destitute citizens was 3,531. The value of the rations issued to Indians during the fiscal year ending June 30, 1881, and not included elsewhere, was as follows: To Indian prisoners of war.. To Indians visiting military posts under paragraphs 1202 and 1203, Revised $2,804 99 To friendly Indians.. To destitute Indians.. Total. 1,148 73 236 72 962 92 $5, 153 36 The issues of oil for exterior illumination at the different posts under the provisions of General Order No. 17, Headquarters of the Army, Adjutant-General's Office, series of 1870, during the fiscal year ending June 30, 1881, amount to 7,8043 gallons. The amount expended at Columbus Barracks, Ohio, for gas for above purpose was $360. Issues of oil and candles for lighting evening schools, post libraries, reading rooms, and chapels have been,made under the provisions of paragraph 13, of General Orders No. 24, and paragraph 2, of General Orders No. 84, Headquarters of the Army, Adjutant-General's Office, 1878, during the fiscal year ending June 30, 1881, to the extent of 1,8214 gallons of oil and 19,062 pounds of candles. An expenditure of $50 has also been made for gas for above-named purposes at Columbus Barracks, Ohio. The amount paid to enlisted men as "commutation of rations" while traveling to and from posts in connection with target firing during fiscal year ending June 30, 1881, was $1,303.50. Accounts for the fiscal year ending June 30, 1881, show a disbursement of $30,211.03, for the subsistence of recruiting parties and recruits, the number of rations paid for being 61,9981, and the average cost per ration 48.728 cents, an increase of .775 of a cent per ration over the cost for the previous year. Statement of supplies issued to Indians and transferred to Indian Department, during fiscal year ending June 30, 1881. RECAPITULATION. Total money value of subsistence issued during the year Total paid to the Subsistence Department by Indian Department, on account of above stores Returned in kind.. Total paid for and returned. Total not paid for by Indian Department $164, 998 52 $34,499 32 176 51 |