Pay Rates of a Civil War Infantry Regiment

While researching the pay rates of the various positions within an infantry regiment during the Civil War, I found an excellent reference book, published in 1863. It is the "Army Pay Digest and Ready Calculator; or, Regimental Pay Table" by Major Ezra Webb (available on Google Books HERE). As this pay scale was established by G.O. No 126 in September 1862, these would be the numbers under which the men of the 27th Maine were paid.

This first table (from page 13) lists the field and staff officers:

Filling the staff positions for the 27th Maine were:
Colonel: Rufus P Tapley (later Mark Wentworth)
Lieut-Col: Mark F Wentworth (later James Stone)
Major: James M Stone (later John D Hill)
Adjutant: Edward M Rand
Quarter-Master: Lewis O'Brien
Surgeon: John E L Kimball
Ass't Surgeons: Freeman Hall, Charles M Cross (app't in Feb '63)
Chaplain: Otis F Russell (position not filled until Jan 1863)
Sgt-Major: Calvin L Hayes
Qr-Master Sgt: John Hall (later Horace H Burbank) 
Com. Sergt: William H Tapley (later Cyrus G Marr)
Hosp Steward: Ivory M Hodsdon

The "servants" were enlisted men pulled out of the companies, and can be seen listed in the monthly reports under the "extra or daily duty" section. They served as cooks, hostlers (horse caretakers), and clerks for the officers.

This second table (pg 14) shows the structure on a company level. 

According to the company organization, each unit could have a maximum of 101 men (not including servants, which were pulled from the enlisted). This total was used as the base number to calculate how many "recruits required" were needed per company, and recorded on a monthly report. Below is one of the monthly reports (January 1863), showing the number of men in each company, and those that were required. The circled "29" was the number of serviceable horses available, which had been 31 (this included field/staff and those used by the wagoners).