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this department, as the regiment was organized in anticipation of the law authorizing it; but after paying claims against the State for fuel, straw, table furniture, &c., furnished this regi ment, by the citizens of Grand Rapids, it is doubtful whether it was any cheaper than the subsistence furnished at Detroit. The fourth regiment, at Adrian, was subsisted at thirty-two cents a ration, including straw, lights, &c.

The Camp of Instruction, comprising the officers, non-commissioned officers and musicians, of the 5th, 6th and 7th regiments at Fort Wayne, was organized in June last, and continued till August, at an expense of about $15,000, included in the foregoing statement of expenditures, exclusive of their pay while in camp; and from the practical knowledge of their duties, there acquired, it is now universally admitted to have been a judicious investment. They were furnished with cooked rations at 28 cents per day, including fuel, lights, straw, soap, &c., &c.

On the assembling of the 5th, 6th, 7th and 8th regiments, at their different places of rendezvous, they were furnished with the army ration, uncooked; and that method has been followed by the various regiments, at prices from 15 to 18 cents per man a day, and paid in our war bonds, at par.

In reference to the transportation of troops to and from the various encampments, or to the seat of war, I cannot permit this opportunity to pass, without saying that in each and every instance, the Railway Companies of our State have evinced a zeal and alacrity in furthering the wishes of this department, worthy of every commendation, and apart from the money paid them, have doubtless carried hundreds to and fro on their lines without charge to the State.

On re-organizing the first regiment, the recruiting expenses was entirely paid by the State, and partially clothed and furnished with the requisite quantity of camp and garrison equipage, by this department, and it is calculated that the expense of the Camp of Instruction would have completed the outfit for this regiment.

The recruiting expenses, as will be seen, have been extremely light, amounting to less than one dollar and a half per man, including their board bills, till ordered to the regimental rendezvous.

A company for Berdan's Regiment of Sharp-Shooters have been recruited and equipped at an expense of about $6,000, and will undoubtedly prove a very valuable auxiliary during the war.

A battery of Artillery of six brass guns has been fitted up at an expense of about $20,000, besides the cannon with their carriages, and caissons, and most of the harness, already owned by the State. As it is universally recognized as one of the best and most efficient batteries in the service, it is presumed no one will regret the outlay, it being highly creditable to the State-Loomis' Michigan Battery is known throughout the land, and to the sorrow of many rebels in the mountains of Virginia, where it is doing admirable service.

In making contracts and purchasing materials, very valua ble assistance has been renderered this department by the Contract Board, and previous to their appointment I was generously aided by the State Military Board, and all contracts and pur. chases made by this department have been approved by the Contract Board, or by the State Military Board, as will be seen by referring to the vouchers on file in the Auditor General's Office, at Lansing.

As the duties of the Contract Board and the State Military Board are not clearly defined, it has led to some conflict of opinion; but it is to be hoped they will be made clear at the approaching session of the Legislature. As a matter of safety and prudence, I deem it really necessary that some Board should approve all contracts above certain amounts; it not only relieves this department of great responsibility, but prevents frauds from being practiced that might otherwise occur, but to be obliged to convene a Board for the purchase of every article needed, greatly retards the business of it, and very often, emergencies arise where it is impracticable

By referring to the report of my predecessor, February 12, it will be seen that the following statement comprised the list of arms in the State and belonging to it, viz:

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Total No. of arms received and reported heretofore

Rifled or minnie muskets,. . . . .

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1,292

40

1,957

224

18

10

41

520

750

190

204

148

1,292

40

Rifled muskets, sabre bayonets, issued to 9th Reg't,....

Smooth-bole muskets collected from various sources, issued

as follows:

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Showing a surplus of muskets collected from various parts of the State, amounting in number to 545.

Musketoons collected from various parts of the State, 312, and issued as follows, viz:

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To Capt. J. E. Eagle, Fort Wayne,...

In hands of Brother Jonathan Cadets, Detroit,...

In hands of Jackson Guards,..

On hand,..

50

36

26

12

66

40

40

42

312

Showing a surplus of musketoons collected in the State amounting to 88.

About one hundred of the muskets are in bad order; the remainder were in a serviceable condition when issued.

Only six of the cannon, and the same number of caissons have been collected, and were turned over to the Coldwater

Light Artillery; the remaining cannon are supposed to be at the following places, in a serviceable condition, viz:

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Leaving 12 in the State; a brass piece at Niles is believed to be one of the three reported as missing by Colonel Curtenius, although claimed by the citizens of that place. Our 12 remaining brass cannon, might be collected together and rifled, at an expense of about $60 each.

New batteries of steel rifled cannon, consisting of six pieces, (6-pounders) fourteen wagons, five wheels to each, Government - standard, with all its implements, excepting harness, can be had, delivered in Detroit, for $5,000 each.

The revolvers reported by my predecessor cannot be found in the State.

The original uniformed volunteer companies that united with the 1st, 2d and 3d regiments, having most of the non-commissioned officers' swords in their possession at the time, retained them; in addition to those retained by them, there were issued from this department, as follows, viz:

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