The Second in the Department of Kentucky.

The Third and Tenth are in the Division of the Missouri.

The Fifth is in New Mexico.

The Sixth in the Department of South Carolina.

The Seventh in the Department of Florida.

The Eighth in the Middle Department.

The Ninth on the Pacific Coast.

The three battalion regiments of infantry are assigned as follows.

The Eleventh and Seventeenth Regiments are recruiting and organizing preparatory to assignment.

The Twelfth Regiment is assigned to the Department of Virginia.

The Thirteenth, Eighteenth, and Nineteenth Regiments are assigned to the Division of the Missouri.

The Fourteenth is on the Pacific Coast.

The Fifteenth and Sixteenth Regiments are in the Division of the Tennessee.

ENLISTMENT OF MINORS AS MUSICIANS.

The act of July 4, 1864, section 5, and the act of March 3, 1864, section 18, make it an offense to enlist any minor under the age of sixteen years. It is recommended that this act be modified so far as to authorize a limited number, say 100, of boys, not under twelve years, as musicians, provided the consent of parent or guardian is previously obtained. Until the passage of the act referred to a detachment of boys was kept under instruction at each of the recruiting depots. They were not only carefully trained as young soldiers and musicians-i. e., drummers, fifers, and buglers-but were well taught in the common school branches at the post school. Many of these boys have turned out good scholars and excellent soldiers, reaching, as their age matured, to the grades of non-commissioned, and even of commissioner officers.

DEDUCTION OF PAY FROM OFFICERS ON LEAVE.

By section 31, act of March 3, 1863, and section 11, act of June 20, 1864, it is provided that officers on leave of absence for a longer period than thirty days in one year shall receive only half of the pay and allowances prescribed by law, and no more. It is recommended that this provision be now repealed. It operates to the serious disadvantage of valuable officers who have earned a longer respite from duty than thirty days, and who probably, through a series of years, may have been absent in all less than thirty days. At the same time it places no restriction on those who serve little with their regiments, but habitually report on surgeon's certificate of ill-health.

SERGEANTS FOR SUPERINTENDENTS OF CEMETERIES.

There are now in existence some forty National Cemeteries, sad monuments of mortality among our soldiers during the war. It is recommended that an act of Congress shall provide for the enlistment of a disabled soldier as a superintendent for each cemetery, who shall have the same pay and allowances as an ordnance-sergeant, and be charged with the care and preservation of the grounds and all their