Army’s 1861 Regulations
Article XVII.
152. Inventories of the effects of deceased non-commissioned officers and soldiers, required by the 95th Article of War, will be forwarded to the Adjutant-General, by the commander of the company to which the deceased belonged, and a duplicate of the same to the colonel of the regiment. Final statements of pay, clothing, &c., will be sent with the inventories. When a soldier dies at a post or station absent from his company, it will be the duty of his immediate commander to furnish the required inventory, and, at the same time, to forward to the commanding officer of the company to which the soldier belonged, a report of his death, specifying the date, place, and cause; to what time he was last paid, and the money or other effects in his possession at the time of his decease.
Revised Rules and Regulations for the Army, 1863, page 28.
During the Civil War, deaths were common from disease, accidents, and combat. Therefore, Army Regulations included clear instructions on what to do. Following Johnson’s death, an inventory—an itemized list that in the case of most enlisted men would include clothing, pay, and any personal effects—had to be taken of all his belongings to reduce the chances of theft or loss. Johnson’s company commander arranged for the inventory, or, if Johnson died away from his company, the commander of the company who was present would have prepared the inventory and forward it to his commander. The inventory accompanied the report that documented the loss for the Army’s and family’s records. Johnson’s heirs would receive any money or personal items belonging to him and the report would allow the family to settle his estate.
Avery Lieberman, September 20, 2013
Emancipation Project 