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Series 355 consists of copies of annual reports submitted by the counties to the State Auditor for the annual roll of Confederate veterans, widows of Confederate veterans, and former servants of Confederate veterans receiving a state pension. Each report includes the name of the individual and the type of pension received. The reports may include notes on deaths, remarriages, and moves from/to the county or the state. The files also include the county pension commissioners' oaths of office and state auditors' related correspondence.

In 1888 Mississippi began providing pensions for disabled Confederate soldiers and sailors, their disabled servants, 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). The requirements for and the amounts of pensions were modified by state law repeatedly until the law was repealed in 1992.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 pension records were created by FamilySearch onsite at the Mississippi Department of Archives and History in 2011 and are arranged by county and date