COMPTROLLER OF THE TREASURY. 9

BOUNTY.

Statement "M" exhibits the total amount paid for bounties
during the last fiscal year, and the classes to whom paid,
amounting to $578,320.00, and the sources whence derived and
how expended.

Since my report one year ago to the Executive, the Court of
Appeals has decided that under the provisions of chapter 372,
of 1867, volunteers and drafted men who entered the service
for one and two years, were entitled to bounty equal with those
who entered the service for three years.

I never placed such a construction on the law, and refused
to pay these claimants until a decision was rendered by the
highest tribunal in the State; whatever my opinion may be,
I yield to their judgment.

Many still contend that those who furnished substitutes for
the period between April 1st and Dec. 18, 1864, are entitled to
bounty without regard to the date of their credit, but none
have sufficient confidence to test the question. I think differ-
ently, and have refused to pay these claimants unless credited
to the call of the President, of December 19th, 1864, as the
Act explicitly requires.

There are still quite a number of one and two years, and
some three years men, under the several bounty acts, un-
paid, for want of satisfactory rolls in regard to time and place
of credit, and in many cases because the claims are incomplete.

Claims complete and incomplete, were all made on or before
September 1, 1868, in accordance with section 9 of chap. 235,
of 1868.

I see no reason to change the opinion I expressed to the-
General Assembly in 1867, that a full recognition of the claims-
of all volunteers, drafted men, those who paid commutation,
those who furnished substitutes, whether drafted or not, and a
further bounty of one hundred dollars to the former owners of
enlisted slaves, is right and proper. It is a. subject for your
consideration, and one, I have no doubt, you will carefully re-
gard. You are fresh from the people, and whatever you do,
will, no doubt, reflect their wishes.