Rules for Auditing Railroad Accounts

General Rules

As to the Transaction of Business and Settlement of Transportation Accounts, as agreed upon at the Offices of the Quarter Master General, the Comptroller, and the Second Auditor.
   1. The presumption, as a general rule, is in favor of the voucher.
   2. All persons entitled to transportation under the Quarter Master General's published rules, and really transported, should be paid for, whether the voucher presented consists of a Quarter Master's order, the order of some other officer, or the certificate of the person transported.
   3. Such orders or certificates as express, or fairly admit of the inference that the service is to a soldier on sick furlough, under orders, or on public business, are to be deemed good.
   4. An informal order, or certificate of transportation, whether informal in the body or as to the signature, if it show the right to pass, and that the person has passed, is sufficient.
   5. An order for, or certificate of the passage of troops, carries with it all necessary baggage, horses, &c., whether expressed or not.
   6. Nurses and laundresses to be passed, when it is expressed, or can be reasonably supposed that they are such.
   7. Negro laborers on military works, messengers and negroes in charge of public property, such as horses, wagons, &c., and as attendants of sick officers or soldiers, or the corpses of such, are entitled to pass, under orders of authorized officers, or other satisfactory evidence of transportation.
   8. Any paper, however informal, and whether an order for or a certificate of transportation, that satisfactorily evidences the transportation of persons or of freight, entitled to pass under the Quarter Master General's published rules, to be regarded as a good voucher.
   9. Where the service rendered is manifestly for the Confederate States, even though the voucher express that it is for a State, or to be charged to a State, such service should be paid for by the Confederate States.
   10. When imperfect vouchers can be perfected by affidavit, such affidavit to be made and filed with the account.
   11. An account which is unsupported by vouchers, or the vouchers for which have been lost, or otherwise destroyed, may be made good by an affidavit to the facts, and to the rendition of the service charged for.
   12. The receipts of Government officers for freight, and the receipts of the agents of connecting roads, shall be sufficient vouchers.
   13. All persons authorized to ask transportation of a Quarter Master, either for themselves, or for freights, may give certificates of service when such orders cannot be procured without injurious delay -- and such certificates shall be good vouchers.
   14. The original order on which coupons are issued should accompany the first coupon.
   15. The presentation of an order for transportation by a rail road company is prima facie evidence of the service; but the endorsement of the person passing completes and perfects the voucher.
   16. Inasmuch as in the beginning of the war there were but few rules and no settled system as to transportation, a liberal discretion should be exercised in regard to vouchers for such transportation. Restrictive rules adopted now or hereafter, should not be applied to such settlements.
   I approve of the above Rules and Regulations.
Respectfully, &c.
Lewis Cruger
A copy of the original paper as approved and signed by the comptroller.
Larkin Smith, Lt. Col. and A. Q. M. Gen'l
{Unfortunately, there is no date on this document. I would guess that it is early 1862.}