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The whole amount, for that year, including about $10,000, placed on interest, was $202,905.56
In 1863, including $90,000 on interest, was 698,297.76
Also, allotments of State bounties 190,012.50
In 1864 and 1865, including State bounties 2,144,136.65
In 1866, for deposits by State paymaster 2,294.65
– – – – –
Total. $3,237,647.12

At the close of the year 1866, all this money, excepting $76,269.15, which remained on interest to the credit of eight hundred and seventy soldiers, had been distributed; and the balance awaited the appearance of the men, or their legal representatives, to whom it will be paid.

It is evident, from these figures, that the system of allotment, and the very able and satisfactory manner by the commissioners and the State Treasurer, was of very great utility. It secured to many men and to their families much money which would otherwise have been wasted; and it induced and encouraged a habit of saving, the effect of which may have a material, beneficial influence upon those who practised it. It also lessened the taxes which would otherwise have been imposed upon the Commonwealth. To the members of Congress, who inaugurated this admirable system, and to Governor Andrew and the Legislature, who encouraged it, and especially to the commissioners, who gratuitously, at great expense of time and money, performed this onerous service, the soldiers and the State owe a debt of gratitude.

The letters written by the Governor, during the year, relate chiefly to military matters,—many, in the early part of the year, to the appointment of regimental and company officers. Governor Andrew had established a rule for making appointments, from which he seldom departed during the Rebellion. This rule was based upon the principle of selecting the best men he could find, without regard to personal or political affinities. Whenever he could obtain the services of an experienced and educated officer to command a Massachusetts regiment, he commissioned him. The selection of officers for commands he

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