William Schouler, A history of Massachusetts in the Civil War: Volume 2

[17] time these returns were received, properly made out, signed, and sworn to, and they were of incalculable value in forming the basis upon which all subsequent credits were given and all subsequent demands were made. These returns were accepted as correct by the United-States military authorities at Washington, and here; and they were correct as returns could be. The system pursued henceforth, both by the State and United States, until the end of the war, was in substance as follows: Take, for an instance, the call made by the President on July 4, 1862, for three hundred thousand men. The proportion which Massachusetts was required to furnish was fifteen thousand. This proportion was based upon the enrolment by the State of all able-bodied male citizens between the ages of eighteen and forty-five years. The gross number only which each State was to furnish was given by the United-States authorities. To the State, and to the United-States Assistant Provost-Marshal stationed in Boston, was assigned the duty of deciding upon the number of men which each city or town should furnish to complete the total of fifteen thousand men, which was ascertained by the number of enrolled men in each. The number of men already furnished was duly credited and deducted. Some of the towns were not bound to furnish any men under that call, as they had already furnished their full proportion. Some even claimed to have furnished more than their share, and asked to be allowed credits for surpluses, on the call for nine-months volunteers. The surpluses, however, were not allowed to count on that call; but they were considered and allowed on subsequent calls. So that, from this time until the end of the war, a system of debit and credit was kept up between the Government, the State, the towns, cities, and districts; at the end a balance was struck, and it appeared, by the rolls in the Adjutant-General's office, and by the books of the United-States Assistant Provost-Marshal-General of Massachusetts (Major Clark, U. S. A.), that every city and town in the Commonwealth had filled its quota upon every call made by the President for troops; and, with the exception of twelve small towns, each had furnished a surplus over and above all demands, the aggregate of which was fifteen thousand one hundred and