and one for Tewksbury; the men themselves knew nothing of the change. Lieutenant Holmes investigated the matter; and it was discovered that the clerk in his office, for one hundred dollars paid him, made out fraudulent enlistment papers. I reported the case to Major Clarke; and, as the rolls had not been forwarded to Washington, the men were credited to Topsfield, where they belonged. When the call was made in July, 1863, for three hundred thousand three years men to be raised by draft, certain towns claimed that they should be credited with the surpluses they had already furnished; Colonel Fry, Provost-Marshal-General of the United States, agreed that they should be. Accordingly, from the sworn statements of the various municipalities, made to this office in 1862, and from the descriptive rolls of men enlisted after those returns were made, a table was made out by Major Rogers, Assistant Adjutant-General, showing the exact number which each town claimed; that table was forwarded to Colonel Fry, but he would not consider it; and the various sub-districts of Massachusetts had to raise the men allotted to them, without receiving credit for these supposed surpluses. All the facts referred to will be found in my Annual Report for 1863, pages 34-45. Because these surpluses were not allowed at Washington, should blame be attached to the Adjutant-General, or the State authorities? In relation to the discrepancy between the enlistment papers and the muster-rolls of more recent origin, I had the honor, on the 6th of April last, to call your Excellency's attention to them in a communication of some length, which you indorsed, and sent General Peirce to Washington, to have the corrections which I suggested approved by the War Department. He remained there about two weeks, but the Secretary of War was so much engaged with the advance of the army, that he could not attend to the matter; about two weeks after his return, authority was given to Major Clarke to make the corrections. But it was too late: the draft had commenced, and no further delay would be granted. I would now say, in conclusion, that the credits to the State are given in Washington without consultation with me. The number which each town or sub-district is to furnish is fixed by the provost-marshal, and not by me; the muster-rolls are sent to this office by the United-States mustering officer, who certifies to their correctness, and they are not made by me. The descriptive rolls are made in the various camps, and signed by the officer in command as correct. They are not made out in this office. Whenever I found a name wrong on the descriptive roll, I have sent
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