wagon, cart, boat, sleigh, or harness, (as the case may be,) in lieu of the property lost, nor any compensation for the same," and be supported, if practicable, by the original valuation list, if made by the appraisers of the property at the time the same was taken into the United States service; and in cases where the loss is alleged to have occurred because the United States failed to supply transportation for the horse, and the owner was compelled, by the order of his commanding officer, to embark and leave him, as provided for in the first section of the law, the affidavit of the claimant must, in addition to the declaration above mentioned, declare, "that he did, in obedience to the order of his officer, leave said horse or equipage, and that he never sold or otherwise disposed of the said horse or equipage, and never received any compensation for said horse or equipage from any person whatever."

All evidence, other than the certificates of officers who, at the time of giving them, were in the military service of the United States, must be sworn to before some judge, justice of the peace, or other person duly authorized to administer oaths, and of which authority proof should accompany the evidence.

GEO. W. CRAWFORD,
Secretary of War.

Approved March 26, 1849.

Z. TAYLOR.

RULES OBSERVED AT THE OFFICE OF THE FOURTH

AUDITOR

In the Settlement of Claims to Balances due to Deceased Seamen or Marines at the time of their Death.

1. Payment of balances due deceased seamen or marines will not be made except to administrators, who are heirs, or appointed with the consent of heirs, or to creditors to the amount of their respective claims. But no payment shall be made to a creditor until the balance due to the deceased person shall have remained in the Treasury, uncalled for by an administrator appointed as aforesaid, for six weeks after information of the death of such person shall have been received at the Department; and where the balance exceeds the sum of twenty dollars, no claim of a creditor will be paid until an advertisement shall have been inserted, for three successive days, in the newspaper employed to publish the laws in the City of Washington, calling upon other claimants to present their claims at the office of the Fourth Auditor within two months; at the end of which term, if the balance shall not have been demanded by an administrator appointed as aforesaid, the claims which shall have been presented and proved before the accounting officers will be paid in equal proportion, the expense of the advertisement having been first defrayed out of the sum due to the deceased person at the time of his death.

2. Payment of arrearages claimed under a will, will only be made after satisfactory proof of the will is adduced to the accounting officers. Wills of persons

in actual service must be in writing, and attested by an officer, if the testator were not himself an officer. The executor will be required to produce the original will, or a copy duly authenticated.

3. Heirship, or consent of heirs, may be shown by the fact being inserted in the letters of administration, or must be proved by the affidavit of two disinterested persons, taken before an officer empowered to administer oaths.

4. Payment may be made immediately to the heirs of the deceased, when it shall be shown that the cost of obtaining administration at the proper place would exceed one-third part of the balance due.

5. The penalty of the administration bond should be shown by the certificate of administration, or otherwise.

PART III.

Under this division will be furnished the instructions and forms required to procure the payment of pensions under all the various circumstances and changes to which any person may be subjected, after a certificate has been issued.

The first thing required of a pensioner, in the present posture of affairs in our country, to enable him to draw a payment on his certificate, is to take the oath of allegiance. The propriety of this requirement and the necessity of it, in these days of infidelity to our country and Government, no loyal man will question, nor will any such man hesitate one moment in subscribing to such an oath under the pains and penalties of perjury. The following is the form prescribed by the Secretary of the Interior:

I,

OATH OF ALLEGIANCE.*

a pensioner of the United States, do solemnly that I will support, protect, and defend the Constitution and Government of the United States against all enemies, whether domestic or foreign, and that I will bear true faith, allegiance, and loyalty to the

This oath is required once from every pensioner who is native born or has been naturalized. If a minor, from the guardian. If dead, from the person or persons who execute the vouchers. When those of foreign birth have not resided in the United States the magistrate may certify to the same; but if they have, and do not owe allegiance, it should be properly explained.

same, any ordinance, resolution, or law of any State Convention or Legislature to the contrary notwithstanding; and, further, that I do this with a full determination, pledge, and purpose, without any mental reservation or evasion whatsoever; and, further, that I will well and faithfully perform all the duties which may be required of me by law. So help me God.

FORMS FOR VOUCHERS ON WHICH PENSIONS ARE PAID, WITH INSTRUCTIONS FOR EXECUTING THEM.

As acts of Congress prohibit the pledging or transfer of a pension certificate, and terminate a pension by re-enlistment or marriage, the magistrate should particularly inquire of an invalid if he has been paid in the army, navy, or marine service of the United States, and of a widow if she has again married, before administering the oath to either; also to compare the pension certificate with the copy herein made before certifying to it.

All vouchers must be executed on or after the date to which the payment is claimed, and the deposition and power of attorney (when the latter is required) signed by the pensioner. Every erasure, interlineation, or alteration, must be noted by the magistrate in due form, and the power of attorney executed in the presence of at least one witness, (as well every signature when a mark is made,) other than the officer before whom it is acknowledged. When a notary public uses a regular seal, a certificate of his official