RECEIPTS AND EXPENDITURES.

In the report I had the honor to make to the Thirty-third National Encampment, I called attention to the necessity of a readjustment of the expenses of administering the affairs of the Grand Army of the Republic from National Headquarters. The past year has been an unusually active one. There has been a marked increase in the sale of supplies; this, however, is spasmodic and will not continue. The sale of supplies in 1899 was $5.149.93; in the year that closes with this Encampment the sale of supplies has been $6231.70. The per capita tax, however, continues to be less in amount with each year. The aggregate of total receipts for the year ending with the Encampment in 1899 was $12,506.93; the aggregate for the year ending with the Encampment in 1900 is $13,339.91—an increase of $832.98 this year over last. But it will be noticed that the expense account, as shown by the table, is $1887.82 greater for the year 1900 than for that of 1889, and this does not include any salary whatever for the Adjutant General. Another item of expense which is not included is that of $200 formerly allowed the Adjutant General for editing the Journal of the previous Encampment. It has been the custom for many years past to pay this amount for the purpose mentioned. This year, however, I have the honor to state that the editing of the Journal of the Thirty-third National Encampment was done without expense to the Grand Army of the Republic. Nothing whatever was paid for these services, but I would be ungrateful and unjust did I not record here the fact that valuable service was rendered by the Custodian of Records, Comrade J. H. Holcomb, and the Stenographer at Headquarters, David C. Gotwals, who aided me very materially in this work.

Economy can be practiced in many directions. The printing of the Journal is expensive. It seems unnecessary to print at length the remarks made by comrades in the Encampment on subjects of minor importance. Sixty-nine pages of the Journal of the Thirty-third National Encampment are taken up with the reports of the Assistant Inspectors - General.

These could be filed with the records at Headquarters; need not be printed. Deductions are made therefrom and statistics furnished in the report of the Inspector-General.

The number of General Orders issued from National Headquarters during the year can be reduced. At least $500 per year can be saved in this way. This matter can be left to the judgment of the incoming administration. The question of what shall be printed in the Journal and the number of copies to be printed, should in my opinion be determined by the Encampment.

Comparative Table of Receipts and Expenditures-1890 to 1900, Inclusive.

SOUTHERN MEMORIAL FUND.

In General Orders No. 7, dated April 14, 1900, the Commander-in-Chief called attention to the necessity of our organization at large assisting the comrades of the Southern Departments in the work of Memorial Day in their several localities. The response this year was most gratifying ;-exceeding that of any previous year. The contributions in 1898 were $1,302.45; in 1899, $1,759.21, and in 1900, $1,879.25 ; of this amount the Woman's Relief Corps donated $1,000. 24. Post No. 21, of the Department of Pennsylvania, as heretofore, donated flags. The report of the Quartermaster-General will contain a statement in detail of the receipts and disbursements of this fund.

REVISION OF BLANK FORMS.

This is a matter to which I have given great personal attention and consideration. Two years ago I recommended that a committee of five be appointed by the incoming Commander-in-Chief, to whom the subject of blank forms for reports should be referred. This, however, was not done, and to the last National Encampment I reported that in all probability "the work would be proceeded with under the incoming administration." While the present forms might be somewhat simplified, yet I am clearly of the opinion that it will be unwise at this late day to make any radical change in the forms used for reports by Assistant Adjutants-General and Assistant Quartermasters-General. They seem to understand these forms reasonably well now. I have indulged in a great deal of correspondence during the past year explaining them and giving information as to the proper methods of compiling reports, and but very few mistakes were made in the reports received at National Headquarters from the various Departments for the term ending June 30, 1900. I would therefore recommend that this matter receive no further consideration at this time.

AIDES-DE-CAMP.

During the year, 902 Aides-de-Camp were appointed on the Staff of the Commander-in-Chief. Nearly all of these reported to the Chief of Staff for duty. Upon reporting to him. they were furnished with a form on which to make requisition

on the Quartermaster General for Badge and copy of Rules and Regulations. It was hoped that that would prove to be a source of revenue. The revenue from this source in 1898 was $269.78; in 1899 $255.70. In 1899 but 564 comrades were appointed, yet with 902 appointed for the past year the receipts for badges and copies of the Rules and Regulations were only $131.76.

In this connection I report that I have personally engrossed upwards of one thousand Commissions, including those of National Officers, Members of National Council of Administration, Assistant Inspectors-General and Special Aides in Charge of Military Instruction, etc. The engrossed Commissions are very desirable for framing and have been much appreciated. The work was done without any expense to Headquarters. The cost of the blank form and the expense of mailing was 25 cents for each Commission issued.

My thanks are due and hereby recorded to Comrade J. H. Holcomb, Custodian of Records, and to David C. Gotwals, stenographer, for faithful and valued services rendered during the year.

One year ago you honored me with the appointment as Adjutant-General. It was an honor that I sincerely appreciated. I have labored earnestly to perform my full duty; not only to you as Commander-in-Chief, but to the great organization you command, and whose interest and welfare were for the time, placed in your keeping.

The most cordial relations have been maintained between National and Department Headquarters. The office work during the last year has been unusually heavy, but I have always felt that I enjoyed your fullest confidence, and this made my duties as Adjutant-General doubly pleasant. I shall ever remember with pride and gratitude your kindness and comradeship, and the consideration always shown me as the Executive Officer of your very successful administration as Commander-in-Chief.

Fraternally yours,

THOS. J. STEWART,
Adjutant General.