support of his wife or family. By executing a form somewhat in the nature of a power of attorney, the member of his family or person mentioned therein is allowed to draw from a paymaster or navy agent at the place named a certain portion of the monthly pay of the officer. These allotments are received and registered in the office of the Fourth Auditor, in this division. The officer's pay, therefore, appears in two separate accounts for the same period of time, viz., in that of the paymaster at home who pays the allotment, and that of the paymaster on the vessel at sea or in a foreign port, wherever he may be paid the balance of his monthly compensation. The latter is adjusted in the Paymaster's Division of this office, while the allotment account is settled in the Navy Agent's Division. A careful comparison of the different accounts is required, and a continual reference from one to the other also, so that any overpayment may be detected.

III. PRIZE AND RECORD DIVISION.

624. This division settles all claims for prize-money arising out of the peculiar system of awards made by law to the officers and men of United States naval vessels which have made capture of a war vessel of the enemy, or of any other vessel or property adjudicated as lawful prize. The statutes declare what shall be in such cases the distributive shares of the officers and men of the capturing vessel, or other vessel or vessels within signalling distance. These distributive shares are adjusted in this division. All matters of this class of business in this division arose out of the rebellion of 1861, and of course are now of small extent and constantly diminishing.

In addition to this, the division is charged with the duties of preparing tabular statements and reports called for by Congress and the Secretary of the Treasury; of keeping

621. By law, the office of the Fourth Auditor is allowed three chiefs of divisions. The office is, however, organized into six divisions, three of them being under the supervision of the like number of chiefs authorized by the statutes. These divisions are as follow:

1. Paymaster's Division.
2. Navy Agent's Division.
3. Prize Division.

4. Navy Pension Division.
5. Book-keeper's Division.
6. General Claims Division.

I. PAYMASTER'S DIVISION.

622. This division examines, settles, and adjusts accounts of paymasters of the navy. These accounts are for

pay of the navy and marine corps. They are made quar

terly, and transmitted directly, with all papers and vouchers, by the several paymasters, to the Fourth Auditor of the Treasury for settlement. These embrace a muster and pay roll of the naval station, navy-yard, or naval vessel under payment by the particular paymaster.

After adjustment the accounts are sent to the office of the Second Comptroller for revision, and after final decis ion by that officer they are returned and placed on file in the office of the Fourth Auditor.

II. NAVY AGENT'S DIVISION.

623. This division settles all accounts of navy agents disbursing moneys for the purchase of supplies for navyyards, naval stations, and for the service of the navy; also all accounts of navy agents for payment of allotments. These allotments are the provision for the payment of a fixed sum per month, not over one-half pay, which an officer who is at sea on a naval vessel makes for the benefit or

support of his wife or family. By executing a form somewhat in the nature of a power of attorney, the member of his family or person mentioned therein is allowed to draw from a paymaster or navy agent at the place named a certain portion of the monthly pay of the officer. These allotments are received and registered in the office of the Fourth Auditor, in this division. The officer's pay, therefore, appears in two separate accounts for the same period of time, viz., in that of the paymaster at home who pays the allotment, and that of the paymaster on the vessel at sea or in a foreign port, wherever he may be paid the balance of his monthly compensation. The latter is adjusted in the Paymaster's Division of this office, while the allotment account is settled in the Navy Agent's Division. A careful comparison of the different accounts is required, and a continual reference from one to the other also, so that any overpayment may be detected.

III. PRIZE AND RECORD DIVISION.

624. This division settles all claims for prize-money arising out of the peculiar system of awards made by law to the officers and men of United States naval vessels which have made capture of a war vessel of the enemy, or of any other vessel or property adjudicated as lawful prize. The statutes declare what shall be in such cases the distributive shares of the officers and men of the capturing vessel, or other vessel or vessels within signalling distance. These distributive shares are adjusted in this division. All matters of this class of business in this division arose out of the rebellion of 1861, and of course are now of small extent and constantly diminishing.

In addition to this, the division is charged with the duties of preparing tabular statements and reports called for by Congress and the Secretary of the Treasury; of keeping

a record of appointments, resignations, removals, and absences, and with the payment of the salaries of the employees of the office.

IV. NAVY PENSION DIVISION.

625. This division receives from the pension agents who are assigned to the payment of navy pensions their accounts, which are here examined and adjusted. A roll of all pensioners is also kept in this division, and each per son is charged with each quarter-yearly pension paid him by the pension agent. This division corresponds, in the nature of its duties and mode of transacting business, with the Pension Division of the Third Auditor's office, the one adjusting accounts of navy pensions, and the other those of army pensions.

626. The claims for pensions of either class are determined by the Commissioner of Pensions. As in the case of army pensions, he issues his certificate to the proper agent when a navy pension is granted, giving notice of the fact, the name of the pensioner, the amount and class of pension, and of the time when the same commences to run. A duplicate of this certificate is also sent to the Fourth Auditor, who enters the name and subject-matter on his rolls. A like certificate is also sent to these officers, noti fying them of the discontinuance of a pension.

627. The amount bestowed during the fiscal year of 1877 and 1878, and the number of navy pensioners at the end of that year, were as follow:

628. This division is similar in its duties to the bookkeeping divisions of the other auditing offices. It registers

and enters all pay and repay requisitions issued by the Secretary of the Navy for and on account of the pay and support of the naval branch of the military service. All requisitions for advances of moneys from the appropriations for that service are here charged in the accounts of the disbursing officers who are respectively to be held accountable. All accounts settled in the other divisions of the office are here journalized, and other details of business appurtenant thereto are given attention.

VI. CLAIMS DIVISION.

629. This division examines and settles all accounts for back pay of officers and men in the navy, and for travelling expenses of officers; also all accounts of deceased persons whose names are on the navy rolls, and for whose services money is due; also accounts of a general nature.