{"value"=>"<p>Record of applications by soldiers formerly held as prisoners of war by the Confederacy for commutation of rations; by sailors for various naval claims (excluding pensions); and by family members of former POWs and deceased sailors, 1865 Sep-1866 Dec. Types of naval claims include prize money, back pay, bounty upon transfer from the Army to the Navy, and indemnity. Volumes also include some entries for other types of claims, mostly for horses and equipment (Third Auditor). Entries are arranged alphabetically by first letter of claimant’s surname and in rough chronological order within by date received in ANCA office. Entries generally include soldier or sailor name, name of other claimant when applicable, rank, service branch, regiment number or ship name, post office address, claim type, name of person who forwarded the claim (typically an ANCA local agent), dates of imprisonment for commutation of rations claims, and dates of discharge or death. Most entries also include the application number assigned by ANCA (“office number” on ANCA claim jackets). Other notes may include subsequent actions taken on the case, whether a claim was allowed, rejected, declined, abandoned, or referred elsewhere, and the date and amount of payment allowed.</p>"}