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[[6 columned table]]
STATEMENT OF RECEIPTS AND DISBURSEMENTS OF THE BUREAU OF REFUGEES AND FREEDMEN IN THE STATE OF ALABAMA DURING THE YEAR ENDING OCTOBER 31, 1866.
| RECEIPTS | DISBURSEMENTS |
| September 30, 1865. | Balance on hand | $1,223 95 | November 1865. | Paid during the month | $1,978 12 | 
| October 1865. | Received during the month | 92 25 | December 1865. | Paid during the month | 3,795 97 |
| November 1865. | Received during the month | 7,615 00 | January 1866. | Paid during the month | 5,451 99 |
| December 1865. | Received during the month | 5,803 49 | February 1866. | Paid during the month | 11,398 41 |
| January 1866. | Received during the month | 99 00 | March 1866. | Paid during the month | 6,177 43 |
| February 1866. | Received during the month | 75,285 50 | April 1866. | Paid during the month | 12,007 64 |
| March 1866. | Received during the month | 2,914 38 | May 1866. | Paid during the month | 5,636 61 |
| April 1866. | Received during the month | 3,530 30 | June 1866. | Paid during the month | 10,810 94 |
| May 1866. | Received during the month | 8,778 18 | July 1866. | Paid during the month | 48,815 93 |
| June 1866. | Received during the month | 668 72 | August 1866. | Paid during the month | 6,073 78 |
| July 1866. | Received during the month | 61 97 | September 1866. | Paid during the month | 7,989 35 |
| August 1866. | Received during the month | 14,066 78 | October 1866. | Paid during the month | 6,730 50 |
| September 1866. | Received during the month | 8,363 75 | --- | --- | $126,865 77 |
| October 1866. | Received during the month | 7,619 14 | --- | --- | 9,256 04 |
| --- | --- | $136,121 81 | --- | --- | 136,121 81 |

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The several items of receipts and disbursements are classified as follows:
RECEIPTS.
Balance................................................ $1,223 35
Rents..................................................  2,676 54
Contracts..............................................  4,296 60
Sales.................................................. 93,149 76
Fines..................................................    477 75
Loan...................................................  5,000 00
R. & F. Fund...........................................  4,317 00
Appropriation.......................................... 24,312 97
Miscellaneous sources..................................    667 84
                                                      ___________
                                                      $136,121 81

DISBURSEMENTS.
Assistant Superintendents..............................  $3,189 29
Clerks, and Civil Employees not otherwise specified..... 24,245 17
Medical Department, including Surgeons and all Hospital
  expenses............................................... 18,985 31
Quarters and Fuel.......................................  7,123 85
Stationery..............................................    412 35
Transportation..........................................    904 57
Telegrams...............................................    287 76
Printing................................................  1,539 95
Care of Blockade Runners................................  3,080 73
Refunded for property improperly sold...................  1,139 40
Rent of Farms...........................................  3,569 00
Rent of Farms and Supplies purchased by former Assistant
  Commissioner..........................................  2,515 00
Schools.................................................  6,633 62
Examinations of lands for Entry.........................    500 00
Taxes on Salaries.......................................    444 95
Miscellaneous items.....................................  1,509 72
Return of Loan from Bureau..............................  5,000 00
Paid over to Bureau..................................... 45,785 10
                                                         _________
                                                       $126,865 77
                Balance.................................  9,256 04
                                                         _________
                                                       $136,121 81
The hospital system of the Bureau is the result rather of past necessities than of a plan to furnish medical attendance to refugees and freedmen as a class.  The great ingathering of freedmen at the first centres of military occupation, and the resultant outbreaks of disease, compelled immediate provision for the sick.  When these accumulations