not paid for his expenses in travelling as aforesaid from Cairo to Hartford, or any commutation or subsistence, or any remuneration of any kind, therefor. That said journey was performed by him without being furnished with Government transportation for any part thereof.

He makes this application for the purpose of obtaining the said sum of ten dollars and a half, and subsistence for sixty-one days, at fifty cents a day, being thirty dollars and fifty cents, the distance travelled. being twelve hundred and twenty miles, for each twenty miles of which he is entitled to fifty cents by act of Congress approved July 22d, 1861, and he refers to the proof filed herewith and that in the proper office, to substantiate his said claim.

He hereby appoints Robert Sewell, of New York, his attorney, to ask, demand, and receive payment of the same from the Second Auditor of the Treasury or other proper officer, and to receipt for the same.

LUCIEN RIVERS.

Also, at the same time and place appeared John Doe and Richard Roe, residents of the city of New York, persons whom I certify to be respectable and entitled to credit, who, being by me duly sworn, say that they were present and saw Lucien Rivers sign his name to the foregoing declaration, and they swear that of their own knowledge the said Lucien Rivers is the identical person he therein represents himself to be; that they do reside as aforesaid, and have no intcrest in his claim.

JOHN DOE.
RICHARD ROE.

Sworn to, and subscribed before me, this 10th day of November, 1863.

J. BRAINERD TAYLOR,
Notary Public.

In this as in all other cases, the certificate of the county clerk, that the officer, before whom the oath was taken, was duly authorized to administer the same, must be annexed. The following proof was filed with the declaration in this case.

UNITED STATES,

BATON ROUGE, LA., Angust 24th, 1863. This may certify that private Lucien Rivers, of Company A, 25th Connecticut Volunteers, has been detained by me to take care of a sick man, and that the 25th Connecticut Volunteers sailed from New Orleans for the North, August 9th, 1863. (Signed)

A. H. VAN NOSTRAND,

Surgeon 4th Wisconsin Volunteers,
In charge of U. S. Convalescent Hospital.

HEADQUARTERS, DIVISION OF CAIRO,

CAIRO, ILL., September 5th, 1863.

Railroad and Steamboat Agents

}

Will furnish Lucien Rivers for cash one military ticket, at army rates, from Cairo, Ill., to Hartford, Conn.

March 3d. For services as attendant in the regimental hospital of the 25th Connecticut Volunteers, at Baton Rouge, La., from the 21st January, 1863, to 3d March, 1863, 42 days, at 25 cents,

See hospital muster rolls of that post for that period.

$10 50

I certify that the above account is correct and just; that the services were rendered as stated; and that they were necessary for the public service.

(Signed)

WM. B. WOODS,

Surgeon 25th Regiment Connecticut Volunteers.

WILLS.

When an officer or soldier dies, his arrears of pay go to his wife if he has one living, totally irrespective of any incidents of infidelity, desertion, or other misconduct on her part. If there be no wife, they go to his children; if no children, to his father; if no father, to his mother; if no mother, to his brothers and sisters.

This rule applies to the navy as well as to the army, and includes prize money.

If, therefore, any person in the military or naval service wishes to leave his money to a different person than the one or more entitled to it by law, he must make a will to that effect, and the same must be formally executed according to legal rules.

The bounty granted by the act of July 22d, 1861, is in the nature of a gratuity to the relatives who are mentioned in the act, and cannot be bequeathed to others; not, at least, until the soldier has acquired a right to it himself by two years' service.

The following form of a will will be found to be of easy modification to all cases.

FORM No. 4.

Form of a Will of a Person in the Service of the United States. I, Edward Johnson, a legal resident of the city of New York, at present serving as a seaman in the United States navy, on board the United States steamer Restless, mindful

of the uncertainties of life, do make, declare, and publish this my last will and testament in manner following:

First. I do hereby appoint Robert Sewell, of the city of New York, counsellor at law, the executor of this my last will and testament, and hereby authorize and empower him, the said Robert Sewell, to collect from the United States all sums that may be due and owing to me at my death for pay, prize money, or any other allowance, and a full receipt and acquittance to give as such executor for the same, and to compound, compromise, and settle any claim or demand which may be against or in favor of my estate.

Second. After the payment of all my just debts, I give, devise, and bequeath to my mother, Mary Johnson, of the village of Yonkers, in the State of New York, the sum of one hundred dollars.

Third. All the rest, residue, and remainder of my es tates, both real and personal, I give, devise, and bequeath to Mary Edwards, daughter of John Edwards, of the aforesaid village of Yonkers, she being my affianced wife, to her and her heirs, executors, administrators, and assigns, for

ever.

In witness whereof, I have hereunto set my hand and seal on the-th day of, in the year 186-, being at the time at sea off Charleston, S. C.

EDWARD JOHNSON. [L. S.]

Signed, published, and declared by the said testator to be his last will and testament in the presence of us, who have signed our names at his request as witnesses in his presence, and in the presence of each other.

JOHN DAVIS,

Paymaster U. S. Navy.

EDWARD JONES,

Seaman U. S. Navy, resident of New York city.

GEORGE TALMAN,

Seaman U. S. Navy, resident of New York city.

The will should be written, if possible, by the testator himself; if not, it should have his signature at the foot of each page, as well as at the end of the will.

The signatures should be made in the presence of the attesting witnesses, and acknowledged by the testator to be his last will and testament.

One ought

The laws of some States require three witnesses, and it is best that there should be three in all cases. to be a commissioned officer of the testator's company or ship, and the other two, if possible, residents of the same place as the testator.

No particular form of words is necessary for a will, so long as the words used express the intentions of the testator, and it is formally signed and declared to be his will in the presence of witnesses.

When made, the will ought to be transmitted to the custody of the executor or some other person, and it cannot be revoked except by making a new will, with the same for malities.

Cases have arisen in the experience of the writer where a soldier or sailor has given his discharge to a relative while on his death bed, declaring before witnesses that he wished such person to derive all benefits from the same to which he would be entitled were he to survive. This, to a person unacquainted with the mysteries of the law, might appear to be a valid transfer of all arrears of pay, bounty, or prize money due to such soldier or sailor. In fact, however, it would be but an idle ceremony, of no force whatever. The law, it is true, takes cognizance of some gifts, made in expectation of death. Such a gift is denominated donatio mortis causà, and will be sustained. To make such a gift, however, there must be an actual delivery of the thing given. The mere delivery of the evidence that the donor is entitled to some benefit or share in a certain fund, does not transfer the thing itself. Indeed, the mere transfer of a discharge is of no effect under any circumstances, as is ex