{"value"=>"<p>Record of applications for arrears of pay and bounty, predominantly by relatives of deceased soldiers. Applications by relatives of deceased sailors for claims such as prize money are also present. Entries are arranged alphabetically by first letter of claimant surname and arranged chronologically within by date received. Entries include number, claimant name, soldier name (below claimant name), rank, company, regiment, state, service (branch), or sailor name with ship or other information, by whom forwarded (claimant or local agent), date of reception (receipt), date of filing (the claim by ANCA), post office address of applicant, date of certificate, amount of certificate, and other remarks. The “number” column includes the application number assigned to the claim by ANCA's central office (\"office number\" on ANCA claim jackets) in black ink and the number assigned to the application by the local agent who first handled it, in red ink. Remarks include notations about progress of claim applications. The first two volumes were originally printed for use with pension claims. Column headings for “Pension Office numbering” and “amount of draft” refer to the Pension Office, but the content actually provides the certificate number and payment amount for arrears of pay and bounty claims, typically handled by the Second Auditor.</p>"}