[Instructions from the Comp^r to Major Swann] Treafury Department, *COMPTROLLER's OFFICE,* *26th July, 1792.* SIR, YOU having been appointed PAY-MASTER of the Troops of the United States, it has become my duty to tranfmit to you inftructions in refpect 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 affigned to the Pay-Mafter of the troops of the United States. *Firftly,* To receive the Pay Abftracts of the Pay-Mafters of the feveral regiments or corps, and compare the fame with the Returns or Mufter Rolls which fhall accompany the faid Pay Abftracts. *Secondly,* To certify accurately to the commanding officer the fums due to the refpective corps which fhall have been examined as aforefaid. *Thirdly,* To tranfmit to the Accountant of the War Department, copies of all reports to the commanding officer, and of the warrants iffued thereon. The monies neceffary to enable you to difcharge fuch warrants as may be drawn on you by the commanding officer, will be placed in your hands, in confequence of warrants to be drawn by the Secretary of War on the Treafurer of the United States. It has been determined by the Secretary at War, that the troops fhall hereafter be paid monthly; but as the arrangements for effecting this object in a regular manner will neceffarily confume fome confiderable time, it is propofed, that in the firft inftance one fettlement fhall be made to include all the pay which fhall be due to the laft day of Auguft enfuing. For this purpofe you will caufe the Pay-Mafters of the different regiments and corps, and the commanding officers of detached garrifons and pofts, to be notified that triplicate Mufter Rolls will be expected of the ftate of each company or independent corps, on the faid laft day of Auguft enfuing; to be made out according to the form herewith tranfmitted, marked (A.) In cafe an infpector fhall be prefent, the Mufter Rolls are to be certified by him according to the form prefcribed: but in cafe no infpector fhall be prefent, the Mufter Rolls are to be certified by the two fenior officers of the company or corps, in cafe fo many fhall be prefent. Two of the Mufter Rolls are forthwith to be tranfmitted to you, and the third to the Pay-Mafter of the regiment, corps or detachment. The form herewith tranfmitted, marked (B,) is defigned as a guide for making out the Pay Rolls for fervice to the laft day of Auguft enfuing, being the time to which a general fettlement is propofed to be made: an exact adherence to this form on all occafions is not expected.—You are therefore at liberty to make additional columns, fhewing the feveral allowances on account of cloathing in certain cafes, and alfo columns for the deductions which are to be made for cloathing and hofpital ftores. And alfo in other refpects to conform the Pay Rolls to the allowances granted by law for the different fpecies of fervices which have been performed. In making alterations from the form now prefcribed, you will however be guided by the following principles. The period for which the fettlement fhall be made, the names, rank and pay of each perfon are to be fpecially inferted—the amount of advances or deductions are alfo to be noted, and the balance due to each individual accurately afcertained. If any Pay Rolls fhall be prefented for examination, which fhall be defective in any of thefe effentials, you will not fail to reject them, and caufe others to be framed. You will require that triplicate Pay Rolls fhould be made, two of which will be retained by you, and the third, after examination, you will deliver to the regimental Pay-Mafter, or other officer who may on fpecial occafions be defignated by the Secretary of War or commanding officer, to pay a corps or detachment: for all fervices which may be charged in faid Pay Rolls, uplicate Mufter Rolls, certified in one of the modes prefcribed by the form (A,) will be deemed indifpenfable vouchers. To enable you to make the proper deductions from the pay of the troops, the Accountant of the Department of War will tranfmit you a fchedule of all advances which have been made by faid department on account of pay, as alfo an account of the times to which the refpective corps and regiments have been fettled: for the amount of this fchedule you will be confidered as accountable. On the receipt of this fchedule from the Accountant of the War Department, you will arrange the charges into claffes, and will tranfmit to the refpective Pay-Mafters and officers liable to account, the fums chargeable againft the feveral regiments and corps to which they refpectively belong: at the fame time informing them, that it will be expected, that they ftate the proportions which are to be deducted from the pay of each individual on the Pay Rolls which fhall be prefented for your examination. For the purpofe of enabling the Accountant of the War Department to clofe the accounts depending in his office, it will be indifpenfable that an account current fhould be ftated with each regiment, corps or detachment, with which a fettlement fhall be made: in ftating this account you will be guided, as far as circumftances will admit, by the account annexed to the form (B.) The moft fpecial attention to the credits which ought to be paffed in favour of the public is expected, both for the purpofe of preventing improper advances, and that the particular fums which fhall be accounted for may be accurately defignated. With a view of guarding againft future perplexities, it is recommended, that the credits for advances be extended under the fame dates, and be defignated in the fame manner, as in the fchedule which fhall be rendered by the Accountant of the War Department. If any officer to whom money fhall appear to have been advanced, fhall neglect to exhibit an account of the application thereof, fo that the proper deductions may be made from the Pay Rolls, you will report the delinquent to the commanding officer, and at the fame time tranfmit copies of your proceedings to the office of the Accountant of the War Department. Notwithftanding your utmoft care and diligence, it may happen, from unforefeen caufes, that a regular fettlement with the troops to the laft day of Auguft may be found in fome inftances impracticable: if this fhould prove to be the cafe, the caufes which fhall prevent a fettlement are to be accurately reported to the Accountant of the War Department, that further inftructions may be tranfmitted. You are not however on that account, to delay a fettlement of the Pay Rolls for the period fubfequent to the laft of Auguft, but will require that they be rendered, and will proceed to adjuft them according to the mode hereafter prefcribed. The foregoing obfervations are principally intended to explain the manner in which you are to regulate the payment of the troops to the laft day of Auguft enfuing. In refpect to the payment of the troops after that period the following fyftem is to be ftrictly obferved. THE pay of the troops is to be made monthly through the hands of the regimental Pay-Mafters, excepting only at fuch pofts and garrifons, as on account of their diftance from the head-quarters of the army fhall be exempted from this regulation by the Secretary of War or commanding officer. The perfons who are to act as agents at detached garrifons or pofts, will be defignated by the Secretary of War or commanding officer, and will be confidered as fubject, in all refpects, to the fame regulations as regimental Pay-Mafters, and will therefore exhibit to you monthly Pay Rolls and Mufter Rolls for their refpective garrifons and detachments. At the end of each month triplicate Mufter Rolls are to be exhibited, which are to be framed according to the form (A,) and certified, either by an infpector, or in cafe there is no infpector, by the two fenior officers, in cafe two fhall be prefent, of the refpective companies or corps. In thefe Mufter Rolls are to be included *all the perfons belonging to the refpective companies or corps, whether prefent, abfent, on command, or on detachment.* The Mufter Rolls certified in one of the modes prefcribed, are to be confidered as indifpenfable vouchers to the Pay Rolls, and without them no roll is to be received for examination. Triplicate Pay Rolls are alfo 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 Pay Roll, to be alfo rendered monthly according to the form (D.) The fervices which are to be charged in the monthly regimental rolls will be taken from the Mufter Rolls, and will include the whole pay due to the regiments refpectively, *except the pay of fuch troops as fhall be muftered as on fervice at thofe garrifons and pofts where a fpecial agent fhall have been defignated by the Secretary of War or commanding officer.* After being poffeffed of the documents before defcribed, it will be your duty to compare the faid Pay Rolls with the Mufters, and to afcertain the fums which fhall be due thereon: when this is done, you will certify on each fet of the Pay Rolls the fums to be paid, agreeably to the form annexed to the roll marked (D.) One fet of the Pay Rolls will then be tranfmitted to the commanding officer, who will grant his warrant on you for the amount, agreeably to the form thereof on the faid roll (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 roll to which the warrant is annexed. At the time of payment you will deliver to the Pay-Mafter one fet of the Pay Rolls certified as before directed, by which he is to be regulated in the diftribution of the money. It will be neceffary that you notify the feveral Pay-Mafters by letter, that no affignment of the pay of a non-commiffioned officer or private, after the firft day of June laft, are to be confidered as valid, and that it is expected of the Pay-Mafters, that they will produce feparate receipts for the fums advanced on each Pay Roll, on the fettlement of their accounts with the Accountant of the Department of War. In cafes where the men are unable to fign their names to receipts for their pay, the fignatures of one commiffioned or two non-commiffioned officers as witneffes to the payments, will be deemed neceffary vouchers. It has been already intimated, that on account of the difperfed fituation of the troops in the weftern country, it has been judged advifeable that certain garrifons and pofts fhould be paid by detachment. The ftations at which this regulation will be adopted, and the perfons who will officiate as agents, will be defignated by the Secretary at War or commanding officer. As this part of the propofed arrangement appears to be moft liable to difficulties in the execution, a ftrift attention to order will be expected on your part. You are to obferve, that the Mufter Rolls of each company, or independent corps, to be rendered according to the form (A,) are to exhibit the names of *all perfons, whether prefent or abfent, on command or on detachment,* and that the Pay Rolls which are to accompany the faid Mufters are to include all the pay which may be due, *except the pay of fuch troops as fhall be muftered on fervice at thofe garrifons and pofts for which a fpecial agent fhall have been defignated by the Secretary at War or commanding officer.* The moft pointed attention to this inftruction will be requifite, to prevent pay being drawn on two rolls for the fervice of the fame perfons. As an auxiliary check upon the Mufter Rolls of companies, you will require from fuch garrifons and pofts as fhall be defignated to be *paid by detachment,* triplicate Mufter Rolls, two of which are to be tranfmitted to you, and the third to be lodged in the hands of the agent. The form of a Mufter Roll for a detachment is herewith tranfmitted, and is marked (E.) The Mufter Rolls are to be accompanied with triplicate Pay Rolls, which are to be rendered according to the form marked (F.) In examining thefe rolls, it will be neceffary, that you refer to the Pay Rolls of the companies or corps from which the men were detached, for the purpofe of correcting erroneous entries. The certificate which you are to give on the feveral rolls, and the manner of proceeding for obtaining a warrant and making payment, will be the fame as in the cafe already ftated. It may happen in adjufting Pay Rolls, where monies have been advanced on account, that balances will appear in favour of the United States; if it fhall be in your power to recover any fuch balances, you will pafs 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 fhall be remitted to you by warrants of the Secretary at War on the Treafurer of the United States, you will credit the faid Treafurer and debit an account to be opened under the head of *Cafh.* If you fhall receive monies from any other quarter you are to debit *Cafh,* and credit the perfon on whofe account it was received. For all warrants paid by you the accountable officer named in the warrant is to be charged, and cafh credited: and all thefe accounts are to be balanced by means of a general account to be opened under the head of *Department of War.* You will from time to time, but at leaft once in each quarter, make up and tranfmit your accounts to the Accountant for the Department of War for fettlement: the charges to be made in your accounts will in all cafes be fupported by one fet of the original Mufter Rolls, and alfo by that fet of the Pay Rolls to which the warrants of the commanding officer fhall be annexed, with proper difcharges from the perfons or their affigns in whofe favour faid warrants fhall be drawn. The credits will confift of monies which fhall be remitted to you by the treafurer of the United States, on account of warrants to be drawn by the Secretary of War in your favour, and of fuch monies (if any) as fhall be received by you *on account of balances apparently due* to the United States. In paffing receipts for monies which may be received of individuals, you will take care to fpecify, that fuch monies are received *on account;* as fettlements made by you cannot be confidered as definitely binding on the public. The Accountant of the War Department will tranfmit to you a lift of advances to fundry officers for the recruiting fervice.—You will apply to fuch officers for their accounts, and will receive any balances which fhall appear to be in their hands, for which, as alfo for the accounts which they fhall deliver to you, you will pafs receipts. For the monies you will pafs credits in your books, and the accounts you will forthwith tranfmit to the Accountant of the War Department for fettlement. As no legiflative arrangement has until lately been made for the payment of the troops, it is poffible that difficulties which have not been forefeen, may occur in the execution of this fyftem: if this fhould be the cafe, you will ftate them, as alfo fuch meafures as fhall appear to you advifeable to be adopted; but until further inftructions fhall be received, you will govern yourfelf by the forms now tranfmitted, fubject to the limitations herein contained. I am, Sir, very refpectfully, Your obedient fervant, OLIVER WOLCOTT, *Compt'r.* *CALEB SWAN, Efquire,* *Pay-Mafter of the Troops of* *the United States.*