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II. System of Record. -- The only other point which I would notice is, in reference to the system of entry adopted in the management of the fund. While each case assisted is recorded somewhat at length, so that from the multitude of cases certain statistics of interest may be gathered, as in the abstract presented, the system turns upon the purpose kept constantly in view of making an accurate account of all the money entrusted to the disbursers of the fund. Keeping this purpose in mind, we may say that there is a most exact management of the fund, and that the system answers its ends. And yet one could wish that such valuable facts as this series of cases affords, might be more available. The suffering are indeed relieved effectually, but there might be much prevention of the same suffering in future, if the economy of relief could receive suggestions from these several cases, both separately and when combined into classes.

STATE AID THROUGH CITY AGENCY.

Legislative Action in Special Session of 1861. -- The first action taken by the State Legislature for the aid of families of volunteers, was in the form of an act approved May 23, 1861, granting permission to the cities and towns of the State to raise money and apply it for the aid of families of volunteers, which money the State engages to re-imburse to a specified extent. Another act, of substantially the same character, but modifying the provisions of the former, was passed and approved March 18, 1862, -chap. 66,-; and it is under the provisions of this act that the city of Boston grants aid to the families of volunteers.

Amount of Aid afforded in Each Case. -- The city regulates its grants by the amount which the State guarantees to return. This amount is a sum not exceeding one dollar per week for each child or parent having a claim under the provisions of the act, Provided, that the whole sum so reimbursed shall not exceed twelve dollars per month for all persons dependent upon any volunteer -- so that a family of twelve is entitled to no more than a family of three.

Claimants for Aid. -- The persons entitled to aid under this act are the wives, children, parents, brothers and sisters dependent upon a citizen volunteer, but as the State does not reimburse money applied for the aid of brothers and sisters, the city applies this at its discretion. The applicant for city relief must present a certificate from the Adjutant General's Office, of the fact of the volunteer upon whom he or she is dependent, being in the service.

Act for the Relief of Families of Deceased and Disabled Soldiers. -- In addition to this act, another was passed and approved March 12, 1863, extending the same aid to persons holding the same relation to a deceased or disabled soldier for a period of one year from the date of such decease or discharge from the army. In no case is this aid granted to the soldier himself, but only to persons dependent upon him. These acts, and the regulations adopted under them, have been published on a sheet from the State Auditor's Office.

Returns under this Act. -- I have examined the returns for the several wards of the city of Boston for the year 1862, and have set forth the result in the accompanying table. There have as yet been no returns under the act providing for the families of deceased or discharged soldiers, nor will there be any until the close of the year. The returns for 1861, under the first act, I have not examined in detail, but there has been a steady increase in applications for relief from the beginning, though no greater than would naturally be expected.

BOSTON SOLDIERS' FUND ASSOCIATION.

Organization and Object. -- The Boston Soldiers Fund Association was organized in the fall of 1862, and the wards of the city which entered the organization elected two trustees each, to carry into effect the purpose of the subscribers to the fund. This purpose was stated to be the assistance "of necessitous and deserving soldiers and their families, whether enlisted from Boston, or residents of Boston, whenever they may need pecuniary aid." The subscription to this fund has been kept open, and disbursements under it commenced Dec. 11, 1862. Each ward in the city, with the exception of wards X. and XI., which have distinct organizations, has two trustees and a district committee of ten members, while the officers are a president, treasurer, secretary, and an executive committee of seven.

Mode of Distribution. -- The course adopted in distributing aid is briefly thus: Upon application being made for assistance, the case is put in the hands of a member of the district committee for the ward in which the applicant resides, who inquires into the merits of the case, and reports to the trustees of the ward. The trustees in their turn report to the executive committee, which, at its weekly meeting, passes upon the case, and recommends the amount of relief to be afforded, which is paid in the form of an allowance, and disbursed by the general agent, at his office.