The Sun.
London, England, 1859-01-24 00:00:00

THE ARMY.

The officers in command of the several East India
depot battalions have received orders for the fol-
lowing cavalry and infantry troops to be held in
readiness to embark for Calcutta—viz, 34 non-com-
missioned officers and men of the 7th (Princess
Royal's) Dragoon Guards, 64 non-commissioned
officers and men of the Bth Hussars, 32 men of all
ranks of the 17th Lancers, 29 men of the Ist bat-
talion 3d Buffs, 12 men of the Ist battalion sth
(Northumberland) Fusileers, 2 men of the Ist bat-
talion 19th Regiment, 25 men of the Ist battalion

20th Regiment, 3`? non-commissioned officers and

men of -the 29th Regiment, 29 non• commissioned
officers and men of the 42d Royal Highlanders, 20
men of the Ist battalion 60th Rifles, 11 men of the
61st Regiment, 13 men of the 70th Regiment, 16
men of the 71st Highlanders (Light Infantry), 10
men of the 72d Highlanders, 20 men of the 75th
Regiment, 21 men of the 93d Highlanders, 43 non-
commissioned officers and men of the 94th Regi-
ment, and 46 non-commissioned officers and men of
the Royal Artillery.
Four officers and 220 non-commissioned officers
and men of the 2d battalion of the 19th Regiment
arrived at Portsmouth on Saturday from Winches-
ter, and were marched into quarters at Anglesey
Barracks, to wait for further orders.
The detachments landed from the dismasted
troopship Bombay early in December, and which
have been since that time in barracks at Plymouth,
I)evonport, Stonehouse, and Drake's Island, were
conveyed on Friday in the steam-tugs Pike and
Zephyr to the troop-ship Cospatrick in Catwater.
The paddlewheel iron sloop Virago, 6, Commander
B. Dunn, from Ireland, arrived on Saturday even-
ing with the remainder of the military engaged to
be conveyed in the Bombay. They are appointed
to join their comrades to-day (Monday) on board
the Cospatrick, which will then be ready to leave
Plymouth for Kurrachee.

The Under Secretary of State for War, Sir Ben.
jamin Hawes, has just issued the annexed memo•
randum of instructions regarding the future exa•
mination of pay list and agents' accounts :
" War-office, Jan. 6.

" The Secretary of State having decided that the
system of examination of pay list and agents'
accounts after March 31, 1859, shall be altered, the
following instructions have been drawn up for the
guidance of examiners :
" All charges of irregular and unauthorised
expenditure are to be disallowed on the abstract of
examination.

" No disallowances are to be made for deficiency
of vouchers when the requisite information can be
obtained by reference to accounts already in . this
department ; but the amount involved is to be
specified in the article of objection.
" ' All disallowances are to be made distinctly
under their superior heads, such as pay,beer-money,
&c., and not to be included in one sum.
" Short charges and over credits are to be noti-
fied to the accountant on the abstract of examina-
tion, but not to be taken in account until after the
receipt of his explanations.

" ' The examiners are invariably to correct the
accountant whenever a charge or credit is placed to
the wrong head of service, and to transfer it to the
correct head of account.

- -
After the abstract of examination shall have been
approved the disallowances are to be classified in
the new form, which will be inserted in the general
statement, the total amount of the sums thrown out
to be invariably credited by the accountant in his
pay list next rendered after the receipt of the ab-
stract of examination. The examiner will, how-
ever, in the meantime, apprise the paymaster, on
the abstract of examination, of the actual balance
after such disallowances have been deducted.
" In making the decisions on the answers to the
accountant the examiner will refer to the pay list,
and such sums as may be submitted for allow-
ance, whether struck out or short charged, or
such as are confirmed as disallowances, are, after
being approved, to be entered by the examiner
t red ink, on the general state, as additional ex-
penditure, or as additional disallowances, without
altering the totals of the original statement. In
authorising expenditure on the occasions by re-
seinding any of the allowances notified to the
accountant on the abstract of examination the
examiner must take care that those disallowances
have been duly accounted for ; or if not accounted
for in any account receivede at that time the autho-
rity must provide for reference
enee being given by the
accountant to the acccoun in which due credit has
been or will be given for the disallowances referred
to when the charge sanctioned by such authority
is made ; and should there 11,3:a,
against
t the accountant
the other hand,
any further disallowances (
not stated as such on the abstract of examination
to
the necessary steps must be taken secure the
credit, the rough decisions to be sent to sub-divi-
sion E, to be booked, as soon as they have been
copied.
Every assistance will be given the examiners
by the bookkeeper to enable them to carry out the
s
new mode of examination.'
" The foregoing instructions have been drawn up

as a general rule for the examination of accounts,
but great care and discretion will devolve upon the
examiners under the new mode of examination ;
and their attention is particularly called to Article
6, the rules therein enjoined having been hitherto
almost entirely disregarded. With a view to insure
a correct classification a form will be appended to
the pay list, showing the different he ids of service.
" B. HAWES."