The failure of the Government in many instances to pay over allotments to soldiers’ dependents arose from a multiplicity of causes. In the first place, the legal method of paying allotments changed in the midst of the active part of the war. The War Risk Insurance Bureau for many months paid to soldiers’ dependents the allotments granted by the soldiers, plus the amount which the Government added to each allotment. In June, 1918, Congress enacted a law requiring that all allotments of this form be paid directly by the War Department, leaving the War Risk Insurance Bureau to pay only those allotments which did not carry government allowances with them. The troops were at once apprised of this change; but because of the failure of individuals to discontinue their deductions to the War Risk Insurance Bureau, or because officers, busy with other things, neglected to do it for men under their command, or because of the loss of papers in the mails, thousands of pay deductions continued to go in to the Bureau of War Risk Insurance long after that bureau had discontinued paying the allotments to dependents. Out of this situation arose thousands of claims from discharged soldiers. In other instances allotments were made to persons residing in enemy countries or in countries cut off from mail communication, Russia being the principal one of the latter class. Failures to deliver allotments for this reason resulted in claims. As to soldiers’ pay, there were many reasons why payment was not always accurate. Sometimes amounts were withheld by the Government erroneously as court-martial forfeitures or because of alleged losses of government property. Men upon promotion often failed to note on their pay vouchers that they were entitled to the advanced pay, and so failed for a time to receive their increases. Some failed to receive the increase in pay due for foreign service, and some did not get their cash commutations of rations and quarters while on leave at the recreational areas in France. In all there were fourteen major classes of claims for back pay. There were claims of still another class--claims for personal baggage lost by the Government in transporting the Army.