States (or such portion of them as were entitled thereto) under section 8, act of July 4, 1864, is 67,687. This includes all naval enlistments from April 17, 1861, to February 24, 1864. The principle was to credit these men, as required by the act, to their places of residence, as far as it was practicable to do so, and according to the rules and principle governing in crediting men enlisted into the Army.

Commissions were appointed by the Secretary of War to collect the proof necessary to determine the legality of the claims. Upon this proof credits were allowed as required by the act of Congress.

The evidence taken by the commissions was procured by official certificate from the records of the Navy Department in Washington, from the commanding officers of receiving ships and naval rendezvous, and by affidavits and certificates of supervisors of towns and counties, and by such other date as was deemed reliable. The commissions were instructed that the State in which enlistments had been made would be entitled to credit therefor, unless it should appear by more direct evidence that they belonged elsewhere.

To the second branch of the inquiry, asking "by what provinment a man enlisted for three years is counted as three men."

In filling the quotas of the Army apportionment under a call, a man enlisting, whether for one, two, or three years, is counted as one man. In making up the apportionment, however, under a call for troops, the law requires that the President shall take into consideration the number of men previously furnished by the different localities, and the periods of their service, to determine the amount of military service rendered by them and the amount due from them respectively, and to equalize, as far as practicable, the burden to be borne. In executing this provision of law a district which has put in a given number of men for three years" service is regarded as being entitled, in the next apportionment, to credit for having furnished three times as great an amount of service as one similarly situated which may have put in the same number of men for one year's service.

The provision of law governing in this matter is found in section 12 of the "Act approved March 3, 1863, for enrolling and calling out the national forces, and for other purposes."

I have the honor to be, sir, very respectfully, your obedient servant,

JAMES B. FRY,

Provost-Marshal-General.

WAR DEPT., PROVOST-GENERAL'S OFFICE,

January 20, 1865.

GOVERNOR OF WISCONSIN,

Madison, Wis.:

By direction of the Secretary of War you are authorized to raise two new regiments of infantry in addition to the number authorized by telegram of 31st December, 1864, thus making four in all.

The recruitment, organization, musters, and completion of said regiments to be governed by the regulations prescribed in telegram of December 31, ultimo.

JAS. B. FRY,

Provost-Marshal-General.