Treasury Department Comptroller's Office 26^th July 1792 Sir You having been appointed Paymaster of the Troops of the United States, it has been 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. 1^stly. To receive the pay Abstracts of the Non Masters of the several Regiments or Corps and compare the same with the returns or Muster Rolls which shall accompany the said paid abstracts 2^ndly. To certify accurately to the commanding Officer the sums due to the respective Corps which shall have been earned as aforesaid 3^rdly. To transmit to the Secretary of the War Department copies of all receipts to the commanding Officer and of the Warrants found 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 submitted by the Secretary at war that the troops shall hereafter be paid monthly; but as the arrangement for effecting this object in a regular manner will necessarily consume some considerable time, it is proposed in the first instance or 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 previous to the said returns being rendered according to the form hereunto 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 Senior Officers of the companies or as far as in their power shall be present. Two of the Muster rolls are to be transmitted to you, and the third to the Paymaster of the Regiment or detachment. The form in annexe marked B is intended as a guide for making out the pay Rolls for service to the last day of August following the time to which you will settle — In most instances an exact adherence to this form on all occasions is not expected. You are therefore at liberty to make such additional columns showing the several allowances on account of clothing in certain cases, rations, etc. for the allowance on which there is not room to conform to the pay rolls to the allowance granted by the Laws for the different species of Service which shall be reformed. In making alterations from the form now presented you will however be guided by the following principles. The several — while the — — shall be — made the — near rank and pay of each — not to be specially inserted; the amount of monies or deductions are also to be noted, 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 granted. You will require that triplicate pay rolls should be made, two of which will be retained by you, and the third after examination you will deliver to the regimental pay Master or other officer who may at your or commanding officer to pay a corps on detachment form will correct which may be charged in such pay rolls, duplicate muster rolls certified in one of the names presented by the form A will be deemed indispensible vouchers. To enable you to make the proper dedil — in the pay if the troops the accountant to the Department of War will transmit — the list of all advances which has been made by said Disbursments or account of pay also on account of the troops to the rector who will and regiments have been entitled to the amount the tables you will consider as accountable — on the receipt in the 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 individual which are to be instructed from the pay of each individual on the pay rolls which can 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 necessary that an account current should be stated with each regiment or detachment with which a settlement shall be made — in all — doing this account you will be guided by — as circumstances will admit by the nearest amount to the form B. the most special attention to the cipher which make to be — and in favor of the public is expected both for the purpose of — ting such advances and that the particular firms which shall be at— for may be accurately designated, with a view of giving against future multiplies it is recommended that the credits for — be extended under the same rates and designated in the same manner so in the schedules which shall be transmitted 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, do this the further 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 officer of the accountant of the War department Notwithstanding it is almost certain that it may happen from whatsoever causes that a regular settlement with the books to the last day of August may be found in some instances impracticable. If this should prove to be the case, the is — as which shall present a settlement — to be accurately reported to the accountant of the War department and that further instructions may be transmitted. It is not however on — account is the — — a settlement of the pay only for the period it has run out to the last of August, but will require also that it is rendered and will — to receive it from them according to the — institution hereinafter. The foregoing observations are principally intended to establish the manner in which you are to regulate the payment — the [undecipherable] to the last day of August ensuing, and indeed the payment of the troops after that point the remaining [undecipherable] is to be chiefly observed. The pay of the troops to be made monthly. The hands of the regimental Paymasters, captains or non commissioned Garrisons as an account of their advance from the [undecipherable] or wants of the Army shall be exempted from the regulation for the inventory of War or commanding Officer — In persons who are to — as agents a Marshall Paymasters — rolls will be designated by the Secretary — — Officers, and will be considered to — — — — — — — — — acts to the — — taken as warranted Paymasters and will thereafter transmit to you monthly pay rolls 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, and certified, either by an Inspector or in case there is no inspector by the senior officer present in case the Muster Roll shall be located to the regimental companies or corps whether absent on command or on detachment — the muster rolls certified in one of the models presented are to be considered as indispensible vouchers to the pay rolls, and triplicate pay rolls are also to be exhibited for each company according to the form marked — the aggregate amount of which for each regiment will be entered and stated monthly according to the form — D — There are sums which are belonging to the monthly regimental rolls will be taken from the muster rolls and will include the whole pay due to the respective [undecipherable] regiments — by two of such books as shall be mustered on or before — — that there has been a special Agent Shall have been designated by the Secretaries of War or commanding Officers. After being [undecipherable] of the documents being certified, it will be your duty to compare the pay rolls with the Muster Rolls; and to ascertain the sum which shall be thereon. When this is done you will certify on each roll of the pay rolls the sums to be paid agreeable to the form annexed to the roll marked D, one set of the rolls will then be transmitted to the commanding officer who will draw his warrant on you for the amount agreeable to the form thereof on the said roll D. When a Warrant has been obtained, payment is to be made, and duplicates records taken on the pay rolls certified, to be on the Roll to which the warrant is annexed. At the time of payment you will deliver to the paymaster one roll of the pay rolls certified as above treated by which he is to — and the continuation of the [undecipherable] money be necessary that you advise the several [undecipherable] of letters that was a [undecipherable] of the pay — — — commissioned Officers after the first day of June last was to be considered — — and that it is certified by the pay master that there are — needles separate receipts for this — as is needs on each pay roll in the settlement of the 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, two [undecipherable] or by one Commissioning or his own Commanding Officer as witness to the payment they will be deemed sufficient vouchers to the payments will be deemed sufficient vouchers. It has been already intimated that on account of the dispersed situation of the troops in the western Territory it has been indeed advisable that certain [undecipherable] paid should be paid by detachment, the Detachments at which this regulation will be adapted, and the person who will officiate as Agents will be designated by the Secretary at War or commanding Officers — As this has the [undecipherable] arrangement appears to be more liable to give — either in the accounts, a [undecipherable] attention to system will be required on your part — You are to observe that the Muster-Rolls of each company or independent corps is to be rendered according to the forms to enable — the [undecipherable] to — to transfer the names of all — forces whether on command or on detachment — And that the pay rolls which are to accompany the said muster, are to include all the pay which may be due, except the pay of such troops as shall be mustered in service to those Garrisons and posts for which a special account shall have been designated by the [undecipherable] of War or commanding officers — the most pointed attention to this instruction will be required to prevent pay being drawn on two rolls for the service of the same troops — As an ancillary check upon the Muster-Rolls, of some [undecipherable] you will require from such garrisons and posts as shall be designated to [undecipherable] by detachment, triplicate Muster-Rolls of which shall, are to be transmitted to you, and the third to be lodged in the hands of the Depo— The form of a Muster Roll for a detachment is hereunto transmitted and is marked E. — — — — Muster rolls are to be accompanied with the triplicate pay rolls marked F. In examining these rolls it will be [undecipherable] that you refer to the pay rolls of the companies or corps from which the men are detailed for the purpose of correcting errors on all —— the certificate which you are to give for the general rolls and the manner of procuring and obtaining a warrant and making payment will be the same as in the case already stated. It may happen in adjusting pay rolls where monies have been advanced on account that balances will appear in favor of the United States; if it shall be in your power to recover any such balances you will first exhibit receipts transferring to the pay in account transferring to the — — — — — 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 concise. For monies which shall be remitted to you by warrants of the Secretary at War on the Treasury of the United States you will credit the War 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 cash credited. If these accounts need to be planned by means of a general account to be opened under the head of I [undecipherable] of War. You will from time to time at least once in each quarter make up and transmit — accounts to the accountant of the Department of War on Detachment. The charges to be made on such [undecipherable] decisions; will in all cases be supported by one set of the original Muster rolls and also by that list of the pay rolls to what the [undecipherable] of the commanding officer — — — — — shall be [undecipherable] with copies of the [undecipherable] — from — — — Shall be directed — — on their — [undecipherable] in whose favor the Warrants shall be drawn. The indices will consist of monies which shall be 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 so shall be retained by you on account of —— balances apparently due to the United States. In taking receipts for monies which may be received by you, you will take care to specify that such monies are received on account, so settlement 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 every officer for the recruiting service, and will receive any balance which shall appear to be in their hands for which as also for the accounts which they shall deliver to you, you will give receipts — For the monies you will [undecipherable] credit in your books, and the accounts you will forthwith transmit to the Accountant of the War Department for — 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, as also such measures as shall appear to you desirable 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. Sam. [undecipherable] David Henley Agent for the Department of War [A] [Form of a Muster Roll] Number of each [grade?] The Muster Roll of a company of — — under the command of — From — — — Rank — — — Number — — — — [Table with columns for: Description | Inspector's Certificate | Form of a Certificate when no Inspector is present | Form of a Certificate to be commanded by the Commanding Officer] [B] Form of a Pay Roll for service previous to August 31, 1792 Pay Roll of a Company of — — States, from the time of the last [settlement] to the — commanded by — — of the — [Table with columns: Number | Names | Rank | Commencement | When discharged | Time of service | How | Pay & | Amount of | Deductions | Balance | Remarks from last settlement | | [months/days] | | | [Pay?] | [Advances] | [due to United States]] [C^r] D^r The United States in account with the Company commanded by to the amount of Pay of the Officers non commissioned Officers and Privates of said company [undecipherable] of said Pay Roll — C^r By [undecipherable] — [undecipherable] received by him — to — [undecipherable] granted by him to on account of said Company By [undecipherable] Paymaster for this [undecipherable] which he sent during sessions of this Company by B—R— a sent to — "warrant" [undecipherable] + [undecipherable] for which they [Form of a monthly Pay Roll of a company] Pay roll of a Company of — — — — Regiment of the United States for the months of — commanded by — — — of the [Table with columns: Number/each/Grade | Names | Rank | Commencement of service or of present [settlement?] | Pay & [Month?] | Amount of Pay | Remarks] [D] [Form of a monthly roll — Detachment] — [undecipherable] of the — of the United States — to — the [Names] [Rank] [undecipherable] on the month of — [undecipherable: pay to the rank of Officers] — [Table with amounts and various columns partially legible] — amount of [undecipherable] by pay roll [undecipherable] detachment [undecipherable] amount of — by pay roll [undecipherable] detachment [undecipherable] — year [undecipherable] [Form of a Certificate to be signed by the Paymaster of the troops of the United States] [D] Form of a Certificate to be signed by the Paymaster of the troops of the United States I certify that the foregoing pay roll has been compared with the original Muster rolls of the [undecipherable] and that the balance stated were the United States made with the same — — on the — — — in the — — — — [undecipherable] Paymaster [C] [undecipherable] Paymaster of [undecipherable] troops [Form of a result] [undecipherable] — the amount — — the result of — — that [undecipherable] — — on the — — — — — — — — [undecipherable] Paymaster of the United States [undecipherable] that — — D [undecipherable] — the [undecipherable] — being — of [undecipherable] — to Paymaster General [undecipherable] — — of the Department regiment of the Department — — — — [undecipherable] Paymaster to — [undecipherable] — the — — — [undecipherable] on — [undecipherable] same side to the [undecipherable] — of [undecipherable] amount [undecipherable] — — for [undecipherable] the account of the Department of War — [C] [undecipherable] [undecipherable] [undecipherable] [undecipherable] [Form of a monthly pay roll — commander] [Count?] — # [undecipherable] C [undecipherable] [undecipherable] on — — — — Summary [undecipherable] — — — — — — — [undecipherable] [Table with columns: Number of each grade | [undecipherable] | [undecipherable]] — armed 1 — name [undecipherable] [undecipherable] as the [undecipherable] [undecipherable] — [undecipherable] amount [undecipherable] [Form of a Muster Roll for a detachment] Muster Roll of a Detachment of Troops in the Service of the United States — — k — — — under the command of — — — — from — — — to [Table with columns: Number each grade | From what companies or Corps detached | Names | Rank | At what time joined this detachment | To what time enlisted in the detachment | Names present [engaged?] or [in the det?] mustered | Remarks and alterations since the last return] Form of the Inspector's Certificate I certify that the foregoing is a true state — the — — detachment under the command of — — — — consisting this — — — detachment is — masters is — — — — at — on the — — — in that [undecipherable] inspecting — as mustered by me on the — day of — — — — [undecipherable] — muster [undecipherable] the [undecipherable] A B Inspector [F] [Form of a Monthly Pay Roll for a Detachment] [undecipherable] Pay Roll — — — [undecipherable] — — the [undecipherable] of [undecipherable] — per the [undecipherable] — the [undecipherable] of the United States — under the command of — — — [Table with columns: Number of each grade | From what corps or corps detached | Names | Rank | Commencement of service [this?] Settlement | Amount of service this Settlement | Amount of [advance?] | [undecipherable] | [undecipherable]] [undecipherable] amount [undecipherable] [amounts in far right column]