account from the 1st of May to the 1st of October last, for expenses incurred and articles furnished for our numerous sick and disabled soldiers in and about New York, at the expense of the State, was but $260 18; yet a great amount of good has been done by his judicious management, and the expenditure of this small sum. In addition to this he has distributed a large amount of supplies donated by the citizens of Michigan and New York for this purpose.

The New England Soldiers' Relief Association, of the city of New York, have also very kindly cared for many, freely furnishing them with clothing, and with a temporary home at their rooms while detained in that city; they will long be held in grateful remembrance by many of our soldiers that have experienced their kindness.

What sacrifice can we who remain at home make in comparison with that of the most humble soldier that has freely enlisted in the ranks to defend our nation in its great peril? Can a few dollars from each, by way of taxes, to be levied for their benefit, be spoken in comparison with the sacrifice of the endearments of home, the society of their families, the toils of the march, and the risk of health, and of life itself? The State of Michigan is rich and prosperous, beyond comparison with any previous period in her history, and her citizens demand her watchful care over those who have so willingly gone forth with a determination to save this government or to die in its defense, and they do insist that those in authority shall pursue a more liberal policy in providing for their welfare, and for the welfare of their families.

The recruiting expenses alluded to were mostly incurred on account of the 10th Regiment of Infantry. Also, most of the expenditures for clothing, camp and garrison equipage, fuel, straw, stationery, and the barracks.

The payment of $2,781 16 on account of the 3d Regiment of Infantry, was for the accounts made by that regiment while in rendezvous at Grand Rapids, in the spring of 1861, and was

audited by the State Military Board since my last annual re port. Some dissatisfaction has been caused by the delay in paying these accounts, and many of them have been rejected entirely by the Military Board, as they were mostly contracted without authority, and were of such a character as to be unrecognized by the army regulations, the Board considering that they did justice to the parties as far as it was possible under the law.

Owing to the unusual amount of labor made necessary by the increased business at this time, of the office of the Adju tant General, in writing up the records in this office, as required by law, and in preparing for the draft, &c., a number of clerks have recently been employed in that department. This expense could not be dispensed with, and will require to be continued for a short time, as it is of the utmost importance that full records should be kept of every person volunteering in this State. The printing, blanks, advertising, postage and telegraphing, has been principally for the Adjutant General's department.

The preparations for the military draft in the State has been attended with some considerable expense. There has already been paid by this department for this purpose $7,053 00, mostly to the supervisors and assessors, for taking the enrollment of persons liable to do military duty, under the order for the draft. There are now in this office accounts of commis. sioners, surgeons, sheriffs, clerks, supervisors, &c., for their services under this order, amounting to $8,450 00, awaiting the approval of the State Military Board, as all accounts are now submitted for their approval. It is estimated that it will require about $15,000 to meet the remaining outstanding bills not yet presented on this account, and to defray the remaining

expense.

This expenditure, however large it appears for the result accomplished, will undoubtedly be refunded by the United States, having been ordered by them. This department has been obliged to pay these bills from the war loan fund, as the military fund is insufficient, and no other fund is provided with

which these demands can be met. The charges made by the supervisors and assessors for their services, that were really valuable, are exceedingly light, frequently insufficient to defray the actual expenses incurred by them while engaged in taking this military census. But what economy has been practiced by the supervisors is fully offset in the accounts of some of the commissioners, sheriffs and surgeons. They certainly cannot all be accused of excessive modesty in rendering their accounts. Many of this class, however, claim that their accounts (as extraordinary as they appear) are authorized by the order under which they acted.

The State Military Board, to whom all these accounts will be submitted, will undoubtedly give them a thorough examination, and allow all charges that are just and reasonable under the order.

According to a recent decision of the Attorney General of the State, the law enacted at the last extra session of the Legislature for the reorganization of the militia is now in force, governing the operations of the military departments in the State. Section 31 of this law requires all accounts of a military character against the State to be audited by the State Military Board before they can be paid by this department. As the repealing clause of this act seems to anticipate the continued operation of the law authorizing the war loan, and as the late law appeared to be designed for reorganizing the miliTM tia for a peace establishment, towards which no steps have yet been taken, the various military departments of the State have continued to work under the war loan bill, and all accounts have been paid on the order or approval of the Executive, without the expense of frequent sessions of the Military Board to approve the same. Without a perpetual session of the Military Board, this section of that law cannot well be complied with, and this would involve the State in an expense of a number of hundred dollars per month, an expense that it has been considered unwise to incur under an ambiguous law. A monthly session, at least, of the Military Board would be re

quired, as the law requires monthly accounts of the transactions of this department; and were the transactions ever so small, this monthly session must be had. The military fund from which this Board is to be paid has at all times been so very small as to afford but little assistance in our military organizations, and unless the Military Board could be paid from some other fund, this heavy draft upon the military fund would so reduce it as to materially weaken its usefulness, whenever the reorganization of the militia takes place, as contemplated by this act. By complying with section thirty-one of this act, the Governor, as Commander-in-Chief, cannot order any expense to be incurred, not even that authorized by the war loan act, and by section eighty-six of this same law; this is a disrespect to him that the Legislature could not have contemplated. Emergencies may, and often do arise, when it becomes necessary to incur expenses of a military character, when the public service requires immediate action; but no expense so incurred can be a legal charge against the State without the sanction of this Board. Such restrictions cripple the usefulness of this department, and unnecessarily infringe on the rights of the Executive. All accounts paid by this department are either sworn to or certified to by a commissioned officer. This same course, in relation to the payment of accounts, prevails in the Quartermaster's Department of the U. S. A., and besides are approved by the Executive. Some modification of this section of the law is desirable, should the operations of this department continue under it. If the military law passed at the last session is to be the law under which the military operations of the State are to be conducted, and payments are to be made, as required by that law (sections 57 and 94), from the military fund, for office rents, store houses, clerk hire, blanks for all purposes, fuel, lights, books and stationery, recruiting offices, &c., (sections 27 and 28,) and for all other objects contemplated by this act, I fear that but little of the military fund will remain to be used

for the real purposes for which it was originally designed, for defraying the expenses of reorganizing the militia.

As the Military Board have not been required to be in session for the last six months, I have not been obliged to draw any money from the State Military Fund on estimates, as authorized by the military law, to meet expenses created under it. As it is now decided that the new law is in force, and as a large number of accounts are accumulating in this department on account of the draft, and for other purposes, which will require auditing by the Military Board, I shall be obliged to estimate for a few hundred dollars, to defray the expenses of this Board, to be drawn from the Military Fund, and probably many other expenses should be paid from this fund.*

Under the present military law, this department is to provide an armory for each volunteer company organized under it, and to defray the expense of transportation, subsistence, camp and garrison equipage, &c., at each annual encampment authorized by it. Quite a number of military companies are organ. ized in different parts of the State, mostly in Detroit, yet as no provision has been made by the Military Board for their reorganization, I have not incurred any expense on their account, and have only furnished them with arms on their own bonds to this department.

The fund above referred to is so limited in amount that it has been considered insufficient to justify the reorganization of the militia, and that important measure has been deferred, hoping the present Legislature would be more liberal in regard to the military interests of our State.

Every able bodied man in our State owes to it a military service, and our present law is too lenient in not requiring this service in some way, or a reasonable tax on each one liable to do military duty in lieu of it, to create a military fund to delray the expense of a good, reliable military organization throughout the State, among such as are disposed to enter into it, and to

NOTE.-Since the above was written, the Attorney General has sent his decision to this department, that the above enumerated expenses must be paid out of the military fund.