From the pay-roll teams the certified sheets went to another set of finance teams for “change-listing.” The final payments to soldiers were made in cash. The “change-listers” took the pay rolls and computed precisely how many bills of each denomination, how many half-dollars, how many quarters and dimes and nickels and pennies, it would require to pay off all the men without requiring one of them to make change at the window. The aggregate change lists went to the camp disbursing officer, and he procured the cash from the nearest bank. The banks nearest to some of the camps were miles away through desolate country, and sometimes a disbursing officer had to bring back in his automobile as much as a million dollars in currency. He rode under the escort of a heavy guard and was further protected by armed men in his camp office. Losses incurred through robbery were insignificant. [Illustration: _Photo by Signal Corps_ DISCHARGED SOLDIERS RECEIVING FINAL PAY] [Illustration: _Felix J. Koch Photo_ MAKING OUT DISCHARGE CERTIFICATES] Every morning the disbursing officer turned over to his assistants the exact quantity of bills and small change needed to cover the payments to be made that day. The men reported to the pay office in companies. Their officers called out their names one by one, and when each man had verified his cash he received his discharge certificate, on the back of which was endorsed the amount of money just paid to him in final settlement. At that moment he was no longer a soldier. He could do as he pleased from that time on, but he usually yielded to the good influences of those urging him to proceed directly to his home. The Seventy-seventh Division was paid off and discharged at Camp Upton in two days. There were 27,000 men in the division as it reached the demobilization camp. The problem of the finance officers was simplified by the fact that practically all of the men resided in New York City, which made it easy to compute mileage. Each man received an average of $100, including the bonus, an amount which is probably a fair approximation of what was paid to the average overseas soldier upon discharge. The advantage of speed in demobilization was not all to the soldier. It cost about two dollars a day to maintain a private soldier in the Service. Each day’s delay, therefore, in demobilizing the Seventy-seventh Division cost the Government $54,000.