George Martin
From the Regulations for the Army of the Confederate States.
Article XV Transfer of Soldiers.
140. When soldiers are authorized to be transferred, the transfer will take place on the first of a month, with a view to the more convenient settlement of their accounts.
141. In all cases of transfer, a complete descriptive roll will accompany the soldier transferred, which roll will embrace an account of his pay, clothing, and other allowances; also all stoppages to be made on account of the Government, and debts, due the laundress, as well as such other facts as may be necessary to show his character and military history.
Very similar to modern day practice where military men carry their sealed service records on transfers.