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The series consists of state auditor's copies of annual rolls of Confederate veterans, widows of Confederate veterans, and former servants of Confederate veterans receiving a state pension. Arrangement is chronological by county, name of individual, and category of pension. The 1889-1895 rolls also include the post office of the individual, when the pension began, and the amount of the pension. Rolls may include notes about deaths, remarriages, and moves from/to the county or the state. These rolls were compiled from reports prepared by the counties (Series 355: County Confederate Pension Reports and Correspondence) based on the approved applications (Series 1201: Confederate Pension Applications).

In 1888, Mississippi began providing pensions for certain disabled Confederate soldiers and sailors, disabled servants of officers, soldiers, and sailors, and widows of soldiers or sailors who died in service. The requirement for a pension for "indigent" Confederate soldiers, sailors, widows, and servants was incorporated into the 1890 Constitution of the State of Mississippi (Sec. 272). Over the years, the requirements for and the amounts of pensions were modified by state law until the law was repealed in 1992.

Persons meeting the requirements had to file applications with their county board of inquiry (later county pension board), consisting of nominees by the board of supervisors, sheriff, and clerk of the chancery court. This board approved or disapproved the applications and forwarded them to the state auditor where they also went through an approval process. Copies of the applications and the subsequent annual reports of the county boards were to be kept on file at both the county chancery clerk's office and the state auditor's office.

Images of the state auditor's copies of the pension rolls were created by FamilySearch onsite at the Mississippi Department of Archives and History in 2011.

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