S. Cooper, February 3, 1864

No. 13. Richmond, February 3, 1864. I. In the event of the loss of company records and the consequent inability of the commanding officers to certify the.efrom the clothing accounts of soldiers, said accounts may be stated from memory, provided such statements are supported by the affidavits of the soldiers interested. I. J. When, from the casualties of war, companies have been entirely deprived of their officers, in the adjustment of clothing accounts the affidavit of the soldier, together with those of two of his comrades, will be esteemed sufficient evidence to authorize a settlement with him if the statement shall be approved by the regimental commander. III. Hereafter the articles of clothing issued during the year will be stated opposite the name of each soldier, upon the muster-roll of his company, at the annual settlement directed in General Orders, No. 100, Adjutant and Inspector General’s Office, December 8, 1862. I. V. The attention of company commanders is called to the requirements of the above-quoted general orders. By failing to account for clothing received by them for issue to their men they render themselves liable to be charged with its value, and a stoppage of their pay to the amount. V. From and after the 1st of February, 1864, instead of supplying company commanders with clothing for their men, officers of the Quartermaster’s Department will issue to the soldier upon the requisition of his immediate commanding officer. V. I. In making payments to soldiers upon descriptive lists, officers of the Quartermaster’s Department will be careful to indorse thereon the amounts paid and the time for which they have been paid, returning the same to them for delivery to their company commanders and filing with their accounts a certified copy thereof. By order:

, S. COOPER,