COMMONWEALTH OF KENTUCKY.
{UNITED WE STAND DIVIDED WE FALL}
QUARTERMASTER GENERAL'S REPORT.

1863-4.

ANNUAL REPORT
OF THE
QUARTERMASTER GENERAL
TO THE
GOVERNOR OF THE STATE OF KENTUCKY
FOR THE YEAR 1863-4.

FRANKFORT, KY.:
PRINTED AT THE STATE PRINTING OFFICE.
GEO. D. PRENTICE, STATE PRINTER.
1865.

ANNUAL REPORT OF THE QUARTERMASTER GENERAL OF KENTUCKY.

In the House of Representatives, January 10, 1865, the SPEAKER laid before that body the following report from the Quartermaster General, which was ordered to be printed, and referred to the Committee on Military Affairs:

STATE OF KENTUCKY, QUARTERMASTER GENERAL'S OFFICE,
FRANKFORT, KY., January 10th, 1865.
To His Excellency Governor Bramlette:

I send you my annual report. I would suggest that you send it to the Legislature, that the usual number of copies may be printed for the use of the members, as the report contains many things important for them to know.

Yours truly,
S. G. SUDDARTH,
Q. M. Gen'l.

QUARTERMASTER GENERAL'S OFFICE,
FRANKFORT, KY., Dec. 1, 1864.
To His Excellency Thos. E. Bramlette, Governor of Kentucky:

DEAR SIR: I beg leave herewith to submit a report of my actions and doings, as Quartermaster General of Kentucky, for the period beginning September 1, 1863, and ending November 30, 1864.

4 QUARTERMASTER GENERAL'S REPORT.
It was my intention, up to a very recent day, to embody herein a complete record of this department from the beginning of the present rebellion; but the press of business in the office during the last four months, together with the fact that many important papers, containing necessary data for such a work, have been lost or misplaced during the several changes that the public offices have undergone on account of raids, &c., the information contained therein not having as yet been entirely replaced, will prevent me from carrying out my intentions as fully as I had hoped to be able to do.

It is to be regretted that the amounts of property received and disbursed by this office, during the earlier days of the war, were not more fully committed to record on the books of the office, thereby rendering easy the task of presenting a complete report; but, instead of this, the property accounts are found only among almost countless numbers of vouchers of purchase, invoice receipts, &c., and the difficulty of making a correct return, is, on that account, much increased.

I would not be understood, in the statement just made, nor in any I may make hereafter, as casting any reflection upon the ability of the very efficient officers who preceded me, who had charge of the property at the time mentioned; for, when we consider the confusion of public affairs at that day, the anomalous condition of our State Government, the haste and irregularity with which troops were raised and equipped, and the want of experience in the handling of and accounting for public property, common to every one in the beginning of our troubles, I am convinced that none would have discharged the arduous duties with more credit to themselves, nor with more advantage to the great cause, than those officers, whose business ability and integrity of character eminently fitted them for the positiions to which they were called, and which they filled so well. The defect to which I have alluded is appreciated now; but I doubt whether any one, in that day, would have done otherwise than to supply fully and promptly the demands of the service, letting the formality of "red tape" take care of itself. The troops from our State went into the service well equipped and clothed, which, I take it, was the main duty of the officers having charge of such matters, and, though the detail of their operations is not as fully set forth as it should be, the great object was accomplished.

I have found another difficulty in the way of a proper discharge of the duties of the office, which, of course, existed to a greater extent in the beginning; that is, the want of a well-arranged law governing not only this, but also all the military departments of the State; clearly defining the duties to be performed by each; fixing the responsibilities resting upon every officer, and fully setting forth, in detail, a rule of official conduct which would curtail that wide discretion exercised now, necessarily, on account of the confusion existing from a multitude of discordant enactments. I have caused to be added to this report, for convenience of reference, a copy of all the laws passed since the commencement of the present war, and would respectfully call your consideration to the discrepancies and want of harmony between what is known as the "State Guard" law, and other laws

QUARTERMASTER GENERAL'S REPORT. 5
regulating the duties of the Military Board, and the transfer of their functions to the various departments by which the duties of said Board are now performed.

No conception can be had, from the reading of the various enactments alluded to, of the duties of this department; and I presume the same irregularity exists with the other military departments of the State.

By the State Guard law, the Quartermaster General is required to report to the Auditor of Public Accounts, and, by a law passed at the last session of the General Assembly, he is required to make his report to the Governor, both standing on the statute books as binding. By the last law mentioned the Quartermaster General is directed to certify to the Auditor, for payment, the salaries of the Adjutant General, Quartermaster General, Inspector General, Paymaster General, and Surgeon General, and yet I search in vain for anything among the laws showing what the salaries of the Paymaster and Surgeon General are, or even authorizing their appointment, much less defining their duties. That these officers are necessary, no one will doubt for a moment, and that they should be paid is as clear a proposition; but the law knows them not, and is defective to that extent at least.

These may seem small discrepancies, and yet there is so much confusion running through all the laws, that it is with much difficulty the duties to be performed are ascertained, and, indeed, except for the precedents established in the office, I doubt whether those duties could be determined at all.

But beyond these discrepancies and this want of harmony, examples of which I have given, there lies a deeper defect, and one that necessarily will bring confusion, unless by some means it is removed. I mean that want of a system of complete reports, of checks and balances, which an accountability for public property demands. As the department is now organized, all military property is directly under the charge of this office, and the Quartermaster General is required to receipt for or issue the same upon proper orders. And though he is required to make a report of his acts and doings, in the very nature of the case there can not be that thorough examination into said report which justice should require. It is made the duty of no one to make that examination, and the casual and superficial inquiry made by a legislative committee will not bring out those details necessary to a correct understanding of the workings of the department.

Under the present arrangement, purchases and payments for same are made by the same officer, and there is no check to a discretion that might prejudice the interests of the State. I could illustrate the point I am trying to make by numerous cases, where this want of a better system opens wide the door of fraud and imposition, if it were not for encumbering this report and rendering it tedious; but I have said enough to lead any one familiar with the laws of accountability to see the many defects of our present system.

The remedy for the evils and confusion stated is simple and reasonable. There should be one or more officers as assistants to the Quartermaster General, or as acting Quartermaster, as many in number as

6 QUARTERMASTER GENERAL'S REPORT.
the requirements of the service demanded; who should be charged with the active control and disbursement of public property, under the orders of this office, and who should be required to render monthly reports, accompanied by vouchers, &c., to the Quartermaster General, and it should be his duty to give those reports a thorough examination, charging those officers on the books of his office with what they receive, and crediting them only when it appeared that said property had been properly disbursed to authorized parties. Purchases should be made through the assistant or by the acting Quartermasters, and certified to the Quartermaster General for payment, who should, when the same is approved and paid, debit the purchasing officer with the articles therein specified, until he should properly account for same. All parties receiving property should be required to render to the Quartermaster a correct return, stating the disposition made of the same, and all facts necessary to a proper entry on the books of his office of the use to which public property had been expended.

By this means the office of the Quartermaster General would become a receptacle for the auditing and consolidating of all reports made by those who had received public property, and thereby a simple plan is presented to prevent or detect an improper use of the stores belonging to the State.

It might be objected to this proposition, that the expense to the State would be greatly increased, which I very much doubt. The work of receiving and issuing property must be performed by somebody, and the only question is whether that person should be an attache of this office, an irresponsible person, or an officer of the State, required by law to be accountable for the proper discharge of his official duties. Besides, there are times when the responsibilities of this department are not confined to the localities around the capital, but are found in all parts of the State, when it is an impossibility for the Quartermaster General to give that personal attention to such duties as the interests of the public should demand. A clerk, or other employee of the office, would necessarily act in those cases, and the expense would be almost if not entirely as great.

It may be admitted that the cost would be augmented with this increase of officers; and still the benefit accruing to the State by this perfected and harmonious system would greatly counterbalance any outlay that could possibly be made in addition to what is now required. It should make every Kentuckian blush to know that, after almost four years of war the military department which I have the honor to control at the present time remains, so far as any law to the contrary exists, in the same irregular and imperfect condition in which the days of peace left it. No advancement has been made in its internal machinery; but, working under the old and dead statutes, its officers have been compelled to meet countless difficulties in the accomplishment of those great purposes which the necessities of the time demanded.

I would earnestly suggest, that, in view of the fact that the war still rages with the same unabated fury, rendering the time of its termination indefinite, to say the least of it; and in view, also, of the immense

QUARTERMASTER GENERAL'S REPORT. 7
pecuniary interests involved in the proper management of this department, that you recommend to the Legislature the propriety of presenting a code of regulations that will meet the necessities of the present day, and relieve the defects which, in my opinion, exist not only in this but also in all the military departments of the State.

Before entering upon the detail of my report, I desire to call your Excellency's attention to the danger to which the records, papers, &c., of all the military offices are exposed for the want of secure buildings in which to preserve the same. The loss of these papers and books, besides involving the State in millions, would be of incalculable and irreparable injury to the citizens throughout all the land, because, in that event, it would be very difficult indeed, if not altogether impossible, to procure sufficient data on which to base the many claims for back pay, bounties, pensions, &c., incident to, and necessary consequents of, the present war. The cost of fire-proof buildings would be very inconsiderable, compared to the great value of the records thereby rendered secure; and it is remarkable that some provision was not, long ago, made by the Legislature, to meet this most reasonable necessity; and I do most sincerely hope that the next session may not adjourn without some action on this important point.

On entering upon the duties of my office, September 1st, 1863, my attention was almost immediately directed to the condition of the account of the State with the General Government. I found the military fund nearly exhausted, with many claims already on file for payment, and their number constantly increasing. It was thought that sufficient advancements would be made by the Government to enable us to meet all the demands against the military fund, without resort to borrowing more. Our claim against the Government amounted, at that day, after deducting all payments made, to $1,245,390 21, on which, however, the Government was entitled to a credit for the amount of Kentucky's proportion of the direct tax of twenty millions imposed by Congress, August 6, 1861, and assumed by our Legislature in an act approved December 23, 1861. Which is, after deducting the fifteen per cent. allowed by law to those States which assume the payment of said tax, about six hundred and five thousand dollars ($605,000), leaving the balance due the State over six hundred thousand, upon which I relied confidently of being able to secure a sufficient amount to replenish the military fund.

As soon as the necessary papers could be arranged, in obedience to your orders, Mr. Van Winkle and myself proceeded to Washington to effect, if possible, a favorable settlement of our claim. We found, after submitting the papers we had taken, embracing a large amount of expenditures, and after an examination by the Third Auditor of the Treasury, the Hon. R. A. Atkinson, whose urbanity of manner and kindness toward our interests we will ever cherish in remembrance, that many difficulties existed in the way of a further advancement, and that, under the regulations existing for the settlement of the claims of the States, the accounting officer could not, in the honest discharge of his official duties, do more than to require additional evidence to be produced, showing that the property purchased for which reimburse-

8 QUARTERMASTER GENERAL'S REPORT.
ment was claimed, had been expended in the service of the Government, or used for the general benefits of the cause.

The defect to which I alluded in the earlier part of this report was, in this matter, made very apparent; for while vouchers for the purchase of large amounts of clothing, camp and garrison equipage, quartermaster and commissary stores, ordnance, &c., were filed in perfect order, nothing was presented to show the disposition made of such property, and consequently the demand for an advancement was met by the very proper response, "Until evidence is produced showing the proper issue of the property charged for, no advancement can be made." It was in vain that an appeal was taken from this reasonable decision to the wider discretion of the Secretary of War. He insisted upon a compliance with the regulations alluded to, and we were compelled to return, after becoming thoroughly acquainted with the condition of the claim, and what was necessary to render the same complete.

At the cost of much time and expense I caused to be made out, as best we could, a statement showing the amount of stores received by each regiment from this State, who entered the service of the United States, together with all dispositions of public property, and such facts as could be obtained necessary to a correct understanding of this particular question relating to public property, and forwarded the same by special messenger to Washington, who, in the month of March, 1864, succeeded in getting an advance of two hundred thousand dollars, which is all that has been received from the General Government by me between the dates covered by this report. A regular examination has been ordered and is now progressing in the office of the Third Auditor of the Treasury into our accounts; and through the agency of the State in the city of Washington, under the control of Col. C. D. Pennebaker, I have been kept posted as to the progress of that examination.

The vouchers for the advancements made by the State to the soldiers enlisting under the various calls in the earlier periods of the war have been examined, and the report on the same has been forwarded to this office, including the exceptions taken, the suspensions made, and the amounts disallowed on that part of our claim. The whole amount suspended and disallowed to the last report was $66,678 97, the greater portion of which, however, is only suspended for the want of certain certificates which, in my opinion, can, to a very great extent at least, be supplied.

The sum of $24 50 is suspended against each officer who was paid by the State for every servant to which he was entitled, on acount of the fact that no certificate is attached to the rolls showing that such servants were actually employed, and that said servants were not soldiers; and a certificate is required to that effect before such sums will be allowed. While, as I have already said, many of these certificates may be obtained, though at the cost of much delay and trouble, I am disposed to believe that the exceptions were not well taken, and the suspensions should not have been made.

QUARTERMASTER GENERAL'S REPORT. 9

The State authorities, in order to advance and aid recruiting, stipulated to pay a sum of money to each person enlisting, which, for the want of more convenient sum, was fixed at one month's pay. It was not intended, nor is it reasonable, that the receipts for this payment should be perfect rolls conforming to the stricter regulations of the pay department. It was merely an advancement to be deducted from the first regular payments made by the Government; and the sum thus advanced, as I have already intimated, might have been, with equal propriety, ten or twenty dollars, or any other amount; and the evidence that such a sum had been paid the officer or soldier, and was to be deducted by the pay department of the Government, is all that should reasonably be required of the State. When the manner of making the first regular payments by the General Government to our troops is considered, this position becomes still stronger; and, in my opinion, leaves no room for doubt as to the unreasonableness of these suspensions.

The custom adopted by the paymasters in these first payments, so far as my experience and observation, as well as my information on the subject extends, was to calculate the amount due from the first day on which the soldier was entitled to pay to the time to which the payment was to be made, and deduct therefrom the amount advanced him by the State, so that in reality the certificates attached to these payrolls covered the whole time for which the persons mentioned therein were entitled to pay. A Captain is commissioned and mustered January 10, and the State officer pays him one month's pay, taking his receipt therefor, and when the United States paymaster pays him the first time, the rolls are not made up from February 10, but from January 10, and the sum paid him by the State is noted thereon and deducted from the whole amount, thus showing that the omission mentioned in these exceptions do not exist in fact, for the certificate of the Captain describing his servant, and certifying to the fact that said servant was not a soldier, relates to the first month as well as to the second, both being embraced in the rolls. For these reasons I would suggest to your Excellency the propriety of instructing the agent of the State at Washington to make an effort to have the exceptions set aside, before we endeavor to obtain the certificates required.

There is one more class of exceptions in the report mentioned to which it may not be improper to call your attention. It seems that, in the examination of our receipts for these advancements, every man to whom money has been paid, whose name does not appear on the first United States muster rolls, is stricken from the list, and the amount paid him is disallowed.

It occurs to me that this is obviously wrong, and that some effort should be made to correct the error. Death and desertion are some of the casualties of the service, and it is unreasonable to hold the State responsible for their existence; and when it appears that a payment has been made to soldiers who, before muster into the United States service, died or deserted, it is but right that such an advance should be reimbursed on the same principle that the destruction of public prop-

10 QUARTERMASTER GENERAL'S REPORT.
erty by no fault of the officer in charge will release him from the responsibility of the same.

These remarks are made that some idea may be had of the trouble attending this settlement and the consequent delay of its consummation. The examination has thus far only related to the payments made, which is the first item in our abstract there filed, and no opinion can be formed as to the length of time necessary to complete the examination, much less a settlement of the whole claim.

A parcel of vouchers, relating to payments to several Kentucky regiments made by Major Larned, Chief Paymaster at Louisville, Ky., with money advanced by the Military Board, amounting in the aggregate to ($90,646 04) ninety thousand six hundred and forty-six dollars and four cents, has been misplaced in some of the offices at Washington, and has not at this date been found, which increases the complications of the settlement and delays its completion. In obedience to your orders, I made a contract, during the month of November, 1863, with Messrs. Merwin & Bray, of New York, who are the sole manufacturers of the Ballard gun, for five thousand stand of that patent, as follows, viz: One thousand carbines, calibre 44, at ($26) twenty-six dollars; one thousand rifles of same calibre, at ($27) twenty-seven dollars; and three thousand musketoons, calibre 56, at ($28) twenty-eight dollars. The rifles and carbines were delivered promptly, but, before the delivery of the others commenced, I changed the order to three thousand musketoons of the calibre 46, as that had been adopted by the Government. Twenty-two hundred of the last named gun have been received, as will appear more fully in my ordnance report.

In addition to this regular contract, I have also, by your order, at different times purchased of same parties six hundred carbines, calibre 44, at ($26) twenty-six dollars per gun; one thousand carbines, calibre 56, at ($26) twenty-six dollars; and six hundred musketoons, calibre 56, at ($28) twenty-eight dollars; making the whole number purchased, under my administration, seventy-two hundred guns, besides about two hundred received by me on an incompleted contract made by the Military Board, and extended and renewed by my immediate predecessor. A large amount of ammunition, for the use of these guns, has been contracted for and purchased by me, under your orders, the exact quantity of which appears more fully in the tables hereto attached, together with the amount drawn from the Government.

The principal dispositions of these ordnance stores have been to Kentucky regiments in the United States service, and especially to re-enlisted regiments, and to the mounted regiments raised for one year's service, and whose term is now about expired. A contract was made, immediately under your direction, with Col. W. D. Mann, of New York, for four thousand sets of cavalry equipments, of his patent, as follows: Two thousand at $3 60 per set, and two thousand at $5 40 per set, all of which have been received and accounted for in my return attached hereto. Under appropriate heads, in my cash account, you will perceive the sums expended by this department, not only for ordnance and ordnance stores, but also on all accounts what-

QUARTERMASTER GENERAL'S REPORT. 11
soever; and the vouchers are all on file in my office to substantiate these expenditures, and are open to the inspection of whoever you may appoint to look into the transactions of this department.

It may be proper to remark that all the clothing, camp and garrison equipage, quartermaster and commissary stores, necessary for the use of the State troops now in the service, were drawn from the United States authorities, under an arrangement made with the Secretary of War and approved by General Burbridge. The amount so drawn, with the issues thereof and the amount still remaining on hand, appear in detail in the tables accompanying this report.

I desire to call especial consideration to the finance tables connected herewith, consisting, first, of a complete history of the military fund, from its origin to the date of this report; secondly, my own account with that fund; thirdly, the condition of the military loan, and lastly, an exhibit of the accounts standing open on the books of this office. I had hoped to be able to report that, under the act authorizing me to make settlements with those parties who had received money from the military fund, many had responded, but regret to say that, with one or two exceptions, no response has been made to that act, and that subject remains in the same condition as when I took charge of this department.

I thought proper to elaborate these tables to a complete detail of the expenditures and receipts, that a correct understanding might be arrived at of the military fund, and the settlements with the United States Government, which, in my opinion, should have some special attention by the Legislature, to the end that a speedy realization may be had of the balance due us by the Government.

The tables accompanying this report exhibit the receipts, issues, and expenditures of all property passing through this department since my incumbency; also, the amount property remaining on hand November 30th, 1864, the date at which the official year of this department closes.

It is not deemed necessary to exhibit, in detail, the vouchers for issues, as the number would swell this report to such a size as would be cumbersome, and of no practical benefit to any person. The vouchers are all filed, easy of access, and the receipts and issues correctly and systematically recorded in the books of the office, which books have been prepared during the time I have had the honor to occupy the position of head of this department. I am gratified to say, that, although my duty requires all that has been done, the books and papers of the office are in a very correct and satisfactory condition as to the transactions since I assumed this position. The accounts of officers reporting to this department can now be settled without delay to them, or the risk of error, consequent upon a less systematic plan of keeping the accounts of the department, than I have succeeded in adopting.

It is proper to state in this connection that the ordnance returns exhibit an item of expenditure requiring some explanation, viz: "Lost during siege of Frankfort and threatened raids."

12 QUARTERMASTER GENERAL'S REPORT.

This loss occurred principally during the siege of Frankfort in 1864. Arms and ammunition were issued, which, in the haste and confusion of the moment, could not be invoiced nor receipts taken therefor, consequently losses were sustained unavoidably. During a portion of that memorable period the State arsenal was under the control of the Commander of the Post, and of course I could have no knowledge of any transactions there during that time, and the only estimate I can make of the expenditures of property then, is the number of arms and accoutrements, and quantity of ammunition not accounted for by vouchers on the books of this department.

Respectfully submitted,
S. G. SUDDARTH,
Quartermaster General of Kentucky.

STATISTICAL TABLES REFERRED TO IN THE FOREGOING REPORT.
(A.)

*STATEMENT of Clothing and Equipments received from Gen. J. F. Robinson, Jr., late Quartermaster General of Kentucky, by S. G. Suddarth, Quartermaster General of Kentucky,September 1, 1863:

*These articles were sent to Gov. J. F. Robinson, for the purpose of clothing refugees, but for some reason were not used for that purpose. They are not regulation clothing, and cannot be used to clothe troops in service. They could, however, be used for Hospital purposes.

(B.)

STATEMENT of Clothing and Equipments received by purchase and otherwise, fromSeptember 1st, 1863, toNovember 30th, 1864, inclusive (exclusive of invoice received from Gen. J. F. Robinson, Jr., late Quartermaster General of Kentucky), by S. G. Suddarth, Quartermaster General of Kentucky:

QUARTERMASTER GENERAL'S REPORT. 13

(C.)

*STATEMENT of Clothing and Equipments sold by order of Gov. Thos. E. Bramlette, by S. G. Suddarth, Quartermaster General of Kentucky, fromSeptember 1st, 1863, toNovember 30th, 1864, inclusive:

*The above sales were from the clothing mentioned in note to statement A.

(D.)

STATEMENT of Clothing and Equipments issued to troops in the service of the United States and of the State of Kentucky, by S. G. Suddarth, Quartermaster General of Kentucky, from September 1, 1863, to November 30, 1864, inclusive:

(E.)

STATEMENT of Clothing and Equipments on hand, in possession of S. G. Suddarth, Quartermaster General of Kentucky, November 30, 1864, the property of the State of Kentucky:

14 QUARTERMASTER GENERAL'S REPORT.

(F.)

RECAPITULATION of Clothing and Equipments received and issued from September 1, 1863, to November 30, 1864, inclusive, and remaining on hand November 30th, 1864, the property of the State of Kentucky, by S. G. Suddarth, Quartermaster General of Kentucky:

(G.)

STATEMENT of Camp and Garrison Equipage received by purchase and otherwise, from September 1st, 1863, to November 30th, 1864, inclusive, by S. G. Suddarth, Quartermaster General of Kentucky:

QUARTERMASTER GENERAL'S REPORT. 15

(H.)

STATEMENT of Camp and Garrison Equipage issued to troops in the service of the United States and State of Kentucky, from September 1, 1863, to November 30, 1864, inclusive, as per vouchers on file, by S. G. Suddarth, Quartermaster General of Kentucky:

(I).

STATEMENT of Camp and Garrison Equipage remaining on hand November 30th, 1864, the property of the State of Kentucky, in possession of S. G. Suddarth, Quartermaster General of Kentucky:

16 QUARTERMASTER GENERAL'S REPORT.

(J.)

RECAPITULATION of Camp and Garrison Equipage accounts from September 1, 1863, to November 30, 1864, inclusive, by S. G. Suddarth, Quartermaster General of Kentucky:

(K.)

STATEMENT of Quartermaster's Stores, Forage, Fuel, and Stationery received by purchase and otherwise, from September 1, 1863, to November 30th, 1864, inclusive, by S. G. Suddarth, Quartermaster General of Kentucky:

QUARTERMASTER GENERAL'S REPORT. 17

2

18 QUARTERMASTER GENERAL'S REPORT.

(L.)

STATEMENT of Quartermaster's Stores, Forage, Fuel, and Stationery issued and expended in service fromSeptember 1, 1863, toNovember 30, 1864, as per vouchers on file, by S. G. Suddarth, Quartermaster General of Kentucky:

QUARTERMASTER GENERAL'S REPORT. 19

20 QUARTERMASTER GENERAL'S REPORT.

(M.)

STATEMENT of Quartermaster's Stores, Forage, Fuel, and Stationery on hand November 30th, 1864, the property of the State of Kentucky, in possession of S. G. Suddarth, Quartermaster General of Kentucky:

QUARTERMASTER GENERAL'S REPORT. 21

22 QUARTERMASTER GENERAL'S REPORT.

(N.)

RECAPITULATION of Quartermaster's Stores, Forage, Fuel, and Stationery received, issued, expended, and on hand November 30, 1864, by S. G. Suddarth, Quartermaster General of Kentucky:

QUARTERMASTER GENERAL'S REPORT. 23

TABLE (N) — Continued.

24 QUARTERMASTER GENERAL'S REPORT.

TABLE (N) — Continued.

QUARTERMASTER GENERAL'S REPORT. 25

(O.)

HOSPITAL STORES.

STATEMENT of Hospital Stores turned over to Surgeon D. W. Suddarth, in charge of the State Military Hospital at Frankfort, Ky., from1st September, 1863, toNovember 30, 1864, by S. G. Suddarth, Quartermaster General of Kentucky, and now in possession of the Hospital, as per the Surgeon's return November 30, 1864:

26 QUARTERMASTER GENERAL'S REPORT.

Coffee Mills 2 Sugar Bowl 1 Large Flesh Fork 1 Soup Spoon and Dipper 1 Steel 1 Hatchet 1 Hammer 1 Pick 1 Large Shovels 2 Axe 1 Woodsaw and Buck 1

BOOKS.

Watson's Practice 1 U. S. Army Regulations 1 Ericson's Surgery 1 U. S. Dispensatory 1 Thompson's Conspectus 1 Surgeon's Morning Reports 1 Two-quire Blank Book 1

ARTICLES UNUSED.

ON HAND, RECEIVED FROM U.S. SANITARY COMMISSION.

QUARTERMASTER GENERAL'S REPORT. 27

(OO.)

STATEMENT of Ordnance, Accoutrements, Ordnance Stores, and Ammunition received and issued by S. G. Suddarth, Quartermaster General of Kentucky, from September 1, 1863, to November 30, 1864; also, quantity remaining in Arsenal November 30, 1864, the property of the State of Kentucky:

28 QUARTERMASTER GENERAL'S REPORT.

STATEMENT (OO.) — Continued.

QUARTERMASTER GENERAL'S REPORT. 29

STATEMENT (OO.) — Continued.

[3]0. QUARTERMASTER GENERAL'S REPORT.

STATEMENT (OO.) — Continued.

QUARTERMASTER GENERAL'S REPORT. 31

STATEMENT (OO.) — Continued.

32 QUARTERMASTER GENERAL'S REPORT.

STATEMENT (OO.) — Continued.

QUARTERMASTER GENERAL'S REPORT. 33

STATEMENT (OO.) — Continued.

3

34 QUARTERMASTER GENERAL'S REPORT.

(P.)

MILITARY FUND
From May 1st, 1861, to November 30th, 1864, inclusive.

DEBIT.
To receipts under the following heads, viz:

QUARTERMASTER GENERAL'S REPORT 35

CREDIT.
By expenditures under the following heads, viz:

36 QUARTERMASTER GENERAL'S REPORT.

QUARTERMASTER GENERAL'S REPORT. 37

38 QUARTERMASTER GENERAL'S REPORT.

(Q.)

S. G. SUDDARTH, QUARTERMASTER GENERAL OF KENTUCKY,
In account with the MILITARY FUND OF KENTUCKY.

QUARTERMASTER GENERAL'S REPORT.
39

(R.)
MILITARY FUND OF KENTUCKY — LOAN ACCOUNT.

Showing the amount of Money borrowed for the Military Fund of Kentucky, the payments on same, and amounts yet due and unpaid; from May 1, 1861, to November 30, 1864:

DEBIT.

40
QUARTERMASTER GENERAL'S REPORT.

CREDIT.

QUARTERMASTER GENERAL'S REPORT.
41

(S.)
LIST OF BALANCES

Due Quartermaster General's Department of Kentucky, November 30, 1865, as shown by the books of the office:

42
QUARTERMASTER GENERAL'S REPORT.

NOTE. — Many of the foregoing balances are set-off, in whole or part, by vouchers transmitted to this Department, but suspended for various reasons, as informality, unintelligibility, &c., &c.; as such vouchers would be of no value to the Department in its settlements with the U. S. Government, nor good as between the Q. M. General and the State of Kentucky, the accounts cannot be closed until proper vouchers are returned.

NOTE. — It was the original intention of the Quartermaster General to attach to this Report all the acts of the General Assembly of Kentucky touching the military affairs of the State, as mentioned in the body of this Report; but, upon reconsideration of the subject, it was determined to omit the laws, as their insertion would render the volume cumbersome, and they would not be of sufficient utility, in this place, to compensate for the expense of publication.