Treasury Department Comptrollers Office 26 July 1792. Sir, Your having been appointed Paymaster of the Troops of the United States, it has become my duty to transmit to you instructions in respect to the forms for keeping and rendering the accounts of your office. By the act under which you have been appointed, the following duties are assigned to the Paymaster of the Troops of the United States. Firstly. — To receive the Pay Abstracts of the Paymasters of the several Regiments, or Corps, and compare the same to the returns or Muster Rolls which [accompany] the said Pay abstracts. Secondly. To certify accurately to the Commanding Officer, the sums due to the respective corps, which shall have been examined as aforesaid. Thirdly. — To transmit to the accountant of the War Department, copies of all reports to the Commanding Officer, and of the Warrants issued thereon. The monies necessary to enable you, to discharge such Warrants as may be drawn on you by the Commanding Officer, will be placed in your hands, in consequence of Warrants to be drawn by the Secretary of War, on the Treasurer of the United States. It has been determined by the Secretary at War, that the Troops shall hereafter be paid monthly, but as the arrangements for effecting this object in a regular manner, will necessarily consume some considerable time it is proposed, that in the first instance, one settlement shall be made, to include all the pay which shall be due, to the last day of August ensuing. For this purpose you will cause the Paymasters of the different Regiments, and Corps, and the Commanding Officers of detached Garrisons and Posts to be notified, that triplicate Muster Rolls will be expected of the state of each Company, or independent Corps on the said last day of August ensuing, to be made out according to the form herewith transmitted marked A. In case an Inspector shall be present, the Muster rolls are to be certified by him according to the form prescribed, but in case no Inspector shall be present, the Muster rolls are to be certified by the two Senior Officers of the Company or Corps, in case so many shall be present. Two of the Muster Rolls are forthwith to be transmitted to you, and the third, to the Paymaster of the Regiment, Corps, or Detachment. The form herewith transmitted marked B, is designed as a guide for making out the Pay rolls for service to the last day of August ensuing, being the times to which, a general settlement is proposed to be made. An exact adherence to this form on all occasions is not expected. You are therefore at liberty to make additional Columns, shewing the several allowances on account of cloathing in certain cases, and also columns for the deductions which are to [be made] for cloathing and Hospital Stores, and also, in other respects to conform the Pay Rolls to the allowances granted by Law, for the different species of services which have been performed. In making alterations from the form now prescribed, you will however be guided by the following principles. The period for which the settlement shall be made, the names, rank and pay of each person are to be specially inserted, the amount of advances on deductions are also to be noted and the balance due to each individual accurately ascertained. If any Pay Rolls shall be presented for examination, which shall be defective in any of these essentials, you will not fail to reject them, and cause others to be framed. You will require, that triplicate Pay Rolls shall be made, two of which will be retained by you, and the third, after examination, you will deliver to the Regimental Paymaster, or other Officer who may on special occasions be designated by the Secretary of War, or Commanding Officer to pay a Corps, or Detachment, for all services which may be charged in said PayRolls, duplicate muster rolls certified in one of the modes prescribed by the form A, will be deemed indispensable vouchers. To enable you to make the proper deductions from the Pay of the Troops, the accountant to the Department of War will transmit you a Schedule of all advances which have been made by said Department, on account of pay, as also an account of the times to which the respective Corps and Regiments have been settled, for the amount of this Schedule, you will be considered as accountable. On the receipt of this Schedule from the accountant of the War Department, you will arrange the charges into classes, and will transmit to the respective Paymasters, and Officers liable, to account the sums chargeable against the several Regiments and Corps to which they respectively belong, at the same time informing them, that it will be expected, that they state the proportions which are to be deducted from the pay of each individual on the Pay rolls which shall be presented for your examination. For the purpose of enabling the accountant of the War Department to close, the accounts depending in his Office, it will be indispensable, that an account current should be stated with each Regiment Corps or Detachment, with which a Settlement shall be made; in stating this account, you will be guided as far as circumstances will admit, by the account annexed to the form (B). The most special attention to the credits which ought to be passed in favour of the public is expected, both for the purpose of preventing improper advances, and that the particular sums, which shall be accounted for, may be accurately designated. With a view of guarding against future perplexities, it is recommended that the credits for advances be extended under the same dates, and be designated in the same manner as in the Schedule, which shall be rendered by the accountant of the War Department. If any officer to whom money shall appear to have been advanced, shall neglect to exhibit an account of the application thereof, so that the proper deductions may be made from the Pay rolls, you will report the delinquent to the Commanding Officer, and at the same time transmit copies of your proceedings to the Office of the accountant of the War Department. Notwithstanding your utmost care of diligence, it may happen from unforeseen causes, that a regular settlement with the Troops, to the last day of August, may be found in some instances impracticable. If this should prove to be the case, the causes which shall prevent a settlement, are to be accurately reported to the accountant of the War Department, that further instructions may be transmitted. You are not however on that account, to delay a Settlement of the Payrolls for the period subsequent to the last of August, but will require that they be rendered, and will proceed to adjust them, according to the mode hereafter prescribed. The foregoing observations are principally intended to explain the manner in which you are to regulate the payment of the Troops to the last day of August ensuing. In respect to the payment of the Troops after that period, the following System is to be strictly observed. The pay of the Troops is to be made monthly, through the hands of the Regimental Paymasters, excepting only at such Posts, and Garrisons, as on account of their distance from the head Quarters of the Army, shall be exempted from this regulation, by the Secretary of War, or Commanding Officer. The persons who are to act as Agents, at such Garrisons or Posts, will be designated by the Secretary of War, or Commanding Officer, and will be considered as subject in all respects to the same regulations as Regimental Paymasters, and will therefore exhibit to you Monthly Payrolls, and Muster rolls for their respective Garrisons and Detachments. At the end of each month, triplicate Muster rolls are to be exhibited, which are to be framed according to the form A, and certified either by an Inspector, or in case there is no Inspector, by the two Senior Officers, in case two shall be present of the respective Companies, or Corps. In these Muster rolls, are to be included, all the persons belonging to the respective Companies or Corps, whether present, absent, in command, or on Detachment. The Muster rolls certified in one of the modes prescribed, are to be considered as indispensable vouchers to the payrolls, and without them no Roll is to be received for examination; triplicate Payrolls are also to be exhibited monthly for each Company, according to the form Marked (C.) the aggregate amount of which for each Regiment, will be entered in the Regimental PayRoll, to be also rendered monthly, according to the form (D.). The services which are to be charged in the Monthly regimental rolls, will be taken from the Muster rolls and will include the whole pay due to the Regiments respectively, except the pay of such Troops, as shall be mustered as on service at those Garrisons, or Posts, where a special Agent shall have been designated by the Secretary of War, or Commanding Officer. After being possessed of the documents before described, it will be your duty, to compare the said PayRolls with the Musters, and to ascertain the sums which shall be due thereon. When this is done, you will certify on each roll of the pay rolls, the sums to be paid agreeably to the form annexed to the roll, marked (D.) * When a Warrant has been obtained, payment is to be made, and duplicate receipts taken on the pay rolls, one of which is to be on the rolls to which the Warrant is annexed. At the time of payment, you will deliver to the Paymaster, one roll and one roll of the Pay rolls, certified as before directed, by which he is to be regulated in the distribution of the money. It will be necessary, that you notify the several Paymasters by letter, that no Assignments of the pay of a Non commissioned Officer or private after the first day of June last, are to be considered as valid; and that it is expected of the Paymasters, that they will produce separate receipts, for the sums advanced on each Payroll, on the settlement of their accounts with the Accountant of the Department of War. In cases where the men are unable to sign their names to receipts for their pay, the signature of one Commissioned, or two Non Commissioned Officers, as Witnesses to the payments, will be deemed necessary Vouchers. It has been already intimated, that on account of the dispersed situation of the Troops, in the western Country, it has been judged adviseable, that certain Garrisons and Posts, should be paid by detachment; the stations at which this regulation, will be adopted, and the persons who will officiate as Agents, will be designated by the Secretary at War, or Commanding Officer. As this part of the proposed arrangement appears to be most liable to difficulties in the execution, a strict attention to order, will be expected, on your part. You are to observe that the Muster rolls of each Company, or independent Corps, to be rendered according to the form (A.) are to exhibit the names of all persons, whether present or absent, in command, or on detachment. — and that the Payrolls, which are to accompany the said Musters, are to include all the pay which may be due, except the pay of such Troops, as shall be mustered in service at those Garrisons and Posts, for which a special Agent shall have been designated by the Secretary at War, or Commanding Officer. — The most pointed attention to this instruction will be requisite to prevent pay being drawn on two rolls, for the service of the same persons. — As an auxiliary check upon the Muster rolls of Companies, you will require from such Garrisons, and Posts, as shall be designated to be paid by detachment — triplicate Muster rolls, two of which are to be transmitted to you, and the third, to be lodged in the hands of the Agent. — The form of a Muster roll, for a detachment, is herewith transmitted and is marked (E.) The Muster rolls are to be accompanied with triplicate pay rolls, which are to be rendered according to the form marked (F.) In examining these Rolls, it will be necessary that you refer to the pay rolls of the Companies or Corps from which the men were detached for the purpose of correcting erroneous entries. The Certificate which you are to give on the several rolls, and the manner of proceeding for obtaining a warrant and making payment, will be the same, as in the case already stated. It may happen in adjusting pay rolls, when monies have been advanced on account, that balances will appear in favour of the United States; if it shall be in your power to recover any such balances, you will pass duplicate receipts therefor to the party entitled thereto, and credit the amount in your account with the Department of War. The entries to be made in your books will be few, and it is expected that they will be clear and explicit. For monies which shall be remitted to you by Warrants of the Secretary at War on the Treasurer of the United States, you will credit the said Treasurer, and debit an account to be opened under the head of Cash. If you shall receive monies from any other quarter, you are to debit Cash, and credit the person on whose account, it was received. For all warrants paid by you, the accountable Officer named in the Warrant, is to be charged and credited. And all these accounts are to be balanced by means of a General account to be opened under the head of [underline: Department of War]. You will from time to time, but at least once in each quarter, make up and transmit your accounts to the Accountant for the Department of War, for settlement. The charges to be made in your accounts, will in all cases be supported by one roll of the Original Muster rolls, and also by that roll of the Pay rolls to which the Warrants of the Commanding Officer shall be annexed, with proper discharges from the persons, or their assigns, in whose favor said Warrants shall be drawn. The credits will consist of monies which shall be remitted to you, by the Treasurer of the United States, on account of Warrants to be drawn by the Secretary of War in your favor, and of such monies (if any) as shall be received by you, on account of balances apparently due to the United States; In passing receipts for monies which may be received of Individuals, you will take care to specify, that such monies are received on Account, as Settlements made by you cannot be considered as definitely binding on the Public. The accountant of the War Department, will transmit to you a list of advances to sundry Officers for the recruiting service. You will apply to such Officers for their accounts, and will receive any balances which shall appear to be in their hands, for which, as also for the accounts which they shall deliver to you, you will pass receipts. For the monies you will pass credits in your books, and the accounts you will forthwith transmit to the Accountant of the War Department for settlement. As no legislative arrangement has, until lately, been made for the payment of the Troops, it is possible that difficulties which have not been foreseen may occur in the execution of this System; if this should be the case, you will state them, and also such measures as shall appear to you adviseable to be adopted, but until further instructions shall be received, you will govern yourself by the forms now transmitted, subject to the limitations herein contained. I am very respectfully Sir, Your Obedient Serv^t. Caleb Swan Esq^r. Paymaster of the Troops, of the United States.