CORNELL UNIVERSITY LIBRARY FROM The ■^f.S.A.rmy ''»'ar College Cornell University Library UC42 .A2 1902 Manual for the Subsistence Department olln 3 1924 030 743 946 Cornell University Library The original of tiiis book is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924030743946 mmmum my 22 m2 MANUAL ^ILI- SUBSISTENCE DEPARTMENT. PUBLISHED BY AUTHORITY OF THE SECEEIAEY OF WAR FOR USE IN THE ARMY OF THE UNITED STATES. Revised to include April 7,1902. WASHINGTON: GOVERNMENT PRINTING OFFICE. 1903. "WAE DEPARTMENT, Document No. 156. Subsistence Department. War Department, Washington. D. C, April 7, 190S. This Manual for the Subsistence Department is published for the information and guidance of all concerned ; it will not be modified except by specific author- ity given in each case. 0. 0. a.—wivj'i (3) Elihu Root, Secretary of War. TABLE OF CONTENTS. Page. General provisions 7-8 Chief commissaries 8-11 Purchasing commissaries, , 12-16 Post commissaries _. 16-16 Regimental commissaries 16-17 Post commissary sergeants 17-18 Regimental commissary sergeants - 18-19 Abstracts of proposals : 19-20 Accounts and returns _-_ 20-28 Advertising _ 28-33 Appropriations and fiscal years 33-34 Awards 34-35 Beef cattle 35-37 Blanks _ _._ 38-42 Boards of survey __■ 43-47 Bonds ■ 47-50 Certificates of deposit 50-51 Check books _ 52-52 Checks _ . 53-55 Civil employees 1 55-60 Commutation of rations 60-67 Contracts 68-72 Correspondence 72-74 Disbursing officers -. 74-76 Envelopes 76-78 Exceptional articles .-_ 78-80 Extra-duty pay 80-81 Funds 81-87 Furloughs -- ---: 87-88 Gains, wastage, and deficiencies -.. 88-89 Ice 89-90 Inspectors and inspections -- 90-94 Job printing , 94^95 Marks on packages -_ 95-96 Meals 96-98 Meats (fresh) -.- 98-101 Packages 101-102 Pecuniary responsibility of ofScers 102-103 Post bakeries ; and regimental, bakery, company, and mess funds 103-104 Proceeds of sales 104-104 Property. Vide "Supplies (in bulk)." Proposals 104-106 Purchases and services l -- 106-110 Ration... — - 110-118 Ration issues .- --- 118-124 Records --. — -- 124-125 (5) 6 TABLE OF CONTENTS. Page. Refrigerators _ ._ 135-125 Reports . 125-136 Requisitions 136-130 Sales --.. 130-133 Samples ._— 134-134 Savings _ --. 134-135 Storage and storehouses 135-137 Stores. Vide "Supplies (in bulk)." Supplies (in bulk). 138-153 Telegraphing 153-154 Transfers and shipments. 154-155 Vegetables (fresh) .... 155-159 Vouchers 159-165 Miscellaneous 16.5-179 MANUAL FOR THE SUBSISTENCE DEPARTMENT. GEXEKAL, PROVISIOSTS. 1. The manuals concerning the several staff departments will contain, besides extracts from general regulations, such rules as have special application; but no regulations, orders, or instructions will be embodied therein which are in con- flict with the Regulations for the Army. — Decision See. of War, Oct. 31, 1896. 2. Regulations for the government of the Subsistence Department, prepared and published under the authority of the Secretary of War, are distributed to its oflftcers by the Commissary General. — A. R.,p. ISIi-, note 1. 3. The supply of the Army, and the direction of the expenditures of the appropriations for its support, are by law intrusted to the Secretary of War. He exercises control through the bureaus of the War Department. He deter- mines where and how particular supplies shall be purchased, delivered, inspected, stored, and distributed. — A. R., 8S1. Vide Rev. Stats., ^16, S17, S19, 220. 4. The functions assigned to any officer in Army Regulations by title of ofiice devolve upon the officer acting in his place, except when othervnse specified. — A. R., IS. 5. An officer who succeeds to any command or duty stands in regard to his duties in the same situation as his predecessor. The officer relieved will turn over to his successor all orders in force at the time and all the public property and funds pertaining to his command or duty, and will receive therefor dupli- cate receipts showing the condition of each article. — A. R., 16. 6. An officer of the Subsistence Department, though eligible to commarifl, according to his rank, shall not assume command of troops unless put on duty under orders which specially so direct, by authority of the President. — A. R., 17. 7. StaflE officers not serving under department commanders will apply to the War Department for orders directing necessary travel on public business. — A. R., 81. 8. The general depots of supply are exempted from the supervision of depart- ment commanders except in cases of emergencies. — -4. R., 208. 9. Staff officers assigned to the command of an officer are under his super- vision and control in all matters pertaining to or affecting the command which are not specially excepted therefrom by the regulations or orders of the War Department.— 4. R., 8S6. 10. Commanders of departments, in order to avoid unnecessary clerical labor and accumulation of papers, will call upon officers under their orders for only such abstracts or reports, in addition to those required by regulations, as may be needed for proper administration. — A. R., S27. 11. It is made the duty of commanding officers to cause returns, requisitions, and estimates pertaining to their respective commands to be promptly made and forwarded; and they "will carefully examine estimates and requisitions, and satisfy themselves that money or articles asked for are in amount, quantity, and kind actually required for the public service during the period covered. — A. R., 828, 829. m 8 GENERAL PROVISIONS — CHIEF COMMISSARIES. 12. The Army of the United States shall include a Subsistence Department which shall consist of one Commissary General with the rank of brigadier general, three assistant commissaries general with the rank of colonel, four deputy commissaries general with the rank of lieutenant colonel, nine commis- saries with the rank of major, twenty-seven commissaries with the rank of captain, mounted, and the number of commissary sergeants now authorized by law, who shall hereafter be known as post commissary sergeants : Provided, That all vacancies in the grades of colonel, lieutenant colonel, and major, created or caused by this section, shall be filled by promotion, according to seniority, as now prescribed by law. That to fill original vacancies in the grade of captain, created by this act, in the Subsistence Department, the President is authorized to appoint officers of volunteers commissioned in the Subsistence Department, since April twenty-first, eighteen hundred and ninety-eight. — Sees. 1 and 17, Act of Feb. SI, 1901. (Q. O. No. 9, A. G. O., 1901.) V{ide Rev. Stats., II40. 13. The Subsistence Department, under the direction of the Secretary of "War, provides for the distribution and expenditure of funds appropriated for subsisting enlisted men, and for purchasing articles kept for sale to officers and enlisted men. The Commissary General furnishes lists of articles authorized to be kept for sale, and gives instructions for procuring, distributing, issuing, selling, and accounting for all subsistence supplies. — A. JR., 1351. 14. Inspectors general and acting inspectors general will, from time to time, designate the articles which, in their opinion, should be procured and kept for sale by the Subsistence Department to officers and enlisted men. These recom- mendations will be submitted to the Secretary of War for his action. — A. R. , 964. 15. No officer belonging to the Subsistence Department, or doing the duty of a subsistence officer, shall be concerned, directly or indirectly, in the purchase or sale of any article entering into the composition of the ration allowed to troops in, the service of the United States, or of any article designated by the inspectors general of the Army, and furnished for sale to officers and enlisted men at cost prices, or of tobacco furnished for sale to enlisted men, except on account of the United States ; nor shall any such ofiicer take or apply to his own use any gain or emolument for negotiating or transacting any business con- nected with the duties of his office, other than that which may be allowed by law.— S(";. 1150, Rev. Stats. 16. Copies of general orders and circulars from the office of the Adjutant General of the Army are furnished by division and department commanders to all officers on duty, at their headquarters ; post commissaries, through command- ing officers of their posts ; regimental commissaries, through their regimental commanders; officers of the staff departments, through the chiefs of their respective departments. Special orders from the office of the Adjutant General of the Army are furnished chief commissaries of divisions and departments by the respective commanders. Extracts of special orders are furnished to all con- cerned only, either direct or through the immediate commander. — A. R., S67. CHIEF COMMISSARIES. 17. The chief commissary of a division, under the direction of the division commander, will have general supervisory direction and control over the com- missaries in his division. —G. O. No. 110, A. O. O., isns. 18. The staff of a department commander includes a chief commissary, to be detailed by the Secretary of War from officers of the Subsistence Department or officers of the line detailed by the Secretary of War to act in their stead. Such chief commissary will have charge of the depot of his department at the place where headquarters are located, and will when practicable make pur- chases.— y1. R., SI4., as aiiiriided bij O. O. No. I40, A. G. O., 1901. CHIEF COMMISSARIES. 9 19. Chief commissaries are informed of the quantities and conditions of sup- plies at the posts in their departments, and of the amounts of subsistence funds thereat, by means of the monthly reports of subsistence stores and funds (Form 60) rendered to them. They should not, as a rule, require copies of accounts current, or of returns, from the posts, as the information needed frrm such papers is given in the monthly reports (Form 60). This paragraph applies also to the independent posts situated within the geographical limits of their respec- tive departments. — Regs.' Subs. Dept. 20. The chief commissary of a department causes to be transcribed into the commissary books kept in his ofBce the information concerning subsistence sup- plies at the posts, contained in the monthly reports of subsistence stores (Form 60) . With the aid of these commissary books, the requisitions from the various posts are revised by him, care being taken to keep the posts supplied, in proper proportions for issues, travel rations, emergency rations, and sales, with enough provisions for use, but with as little for deterioration as possible. The important duty of revising requisitions with reference to the information shown by the commissary books should be performed in person by chief commissaries, and not be delegated to other persons. — Regs. Subs. Dept. 21. Chief commissaries who are required to carefully revise the estimates and requisitions for money and supplies for their commands receive from their commanders timely instructions as to all contemplated movements of troops and as to any probable increase or diminution of the garrison at any particular post, that a proper and economical distribution of supplies may be made. — Regs. Subs. Dept. Vide G. O. No. 61, A. G. 0., 1901. 22. Chief commissaries will from time to time communicate to the Commis- sary General such information as they may deem important regarding the resources of the country in which they serve, and make recommendations con- cerning the purchasing stations from which supplies should be procured for posts, giving the routes of shipment and cost of transportation. — Regs. Subs. Dept. Vide A. R., 830. 23. Chief commissaries will suggest to the Commissary General what articles should be erased from the list of staples and furnished as exceptional articles, or the reverse, giving their reasons therefor. They will also suggest, from time to time, the articles which, in their opinion, should be added to or taken from the list of stores to be called for on the monthly requisitions.— -Kegrs. Subs. Dept. 24. Chief commissaries will make calls upon purchasing commissaries desig- nated by the Commissary General for funds and supplies for posts and stations supervised by them; and, under instructions from the Commissary General, they will furnish funds and supplies to posts within their departments which are exempted from the supervision of department commanders. — Regs. Subs. Dept. Vide A. R., 1353. 25. A chief commissary will ordinarily call for full packages, but may call for less than the usual commercial or trade package when, in his opinion, the sending of a full package is liable to overstock a post, or when the full package is not likely to be consumed in the current requisition period and the contents are of a kind that will not keep in good condition for more than one requisition period. When the usual commercial or trade packages are unsuited for wagon transportation or the field service which they maybe required to undergo, special packages, suited to the purpose, may be called for, in which case they will be fully described for the guidance of the purchasing officer.— iJegrs. Subs. Dept. 26. Chief commissaries should not request any further supply of an article to be sent to a post when the commissary book of that post shows that a particular variety or size of an article has remained on hand from month to month with- out material reduction by sales, unless there is a reasonable prospect that the 10 CHIEF COMMISSARIES. quantity on hand or the neglected variety or size will he consumed. — Regs. Subs. Dept. 27. Chief commissaries should not call upon purchasing commissaries for articles except such as they are informed that the latter have authority to pur- chase, but where chief commissaries consider other articles to be necessary, they will make application to the Commissary General, giving reasons, and recom- mend the purchasing stations from which the articles should be sent. — Begs. Subs. Dept. 28. Should an article of the ration become unexpectedly exhausted at a post, a chief commissary may, in his discretion, either direct the issue of some other component of the ration or of articles on hand of equal money value, in lieu of the deficient article, or direct the purchase of such article by the commissary at the post. — Regs. Subs. Dept. 29. Chief commissaries, in emergencies arising under instructions given by department commanders where there is not time to obtain needed "components of the ration" or "travel rations" from usual sources of supply, are authorized and directed to call upon the purchasing commissaries, who, in their opinion, can most expeditiously furnish the desired stores to the points where wanted ; and purchasing commissaries will furnish the stores accordingly. Consultation with department commanders in anticipation of such instructions will often pro- vide against the making of such calls. See last clause of A. R. 830. Chief com- missaries will report to the Commissary General each merg ncy call of the above character made by them, with full explanation as to what constituted the emergency.— CTr. Letter, O. C. Q., Nov. SO, 1896. 30. Chief commissaries, being well informed as to the restrictions which bind the purchasing commissaries in the matter of advertising before purchasing, are enjoined to use all possible foresight with respect to the wants of their depart- ments, with the aim of avoiding, if possible, the necessity of making any pur- chases on less than ten days' advertising by the purchasing officers on whom they call for supplies, their attention in this connection being called to the provision of A. R. 830, which states that they "will receive from their commanders tinaely instructions as to all contemplated movements of troops and as to any probable increase or diminution of the garrison at any particular post. " They are expected to seek such instructions whenever they have reason to believe that a movement of troops is contemplated, without waiting the slower and sometimes uncertain processes of routine, and, whenever practicable, to time their calls on the pur- chasing officers with special reference to the advertising regulations by which those officers are bound. In fine, all proper expedients will be resorted to to diminish the number of purchases being made on less than ten full days' adver- tising.— CTr. Letter, 0. O. G., Oct. U, 1896. NijTE. — For the action n^iiuired of a chief commissary in the matter of advertising: when he authorizes a commissary at a post to make a purchase of supplies, vide ".Vilvertising. " 31. Chief commissaries are authorized to pay the vouchers of recruiting offi- cers, and vouchers for commutation of rations to soldiers on detached service, or to designate the nearest purchasing commissary to whom they should be sent for payment. They will, themselves, make payments of commutation due under the appropriation of a fiscal year last past, when available funds are not on hand at posts. — Regs. Subs. Dept. N'lTK. — For instructions in re.^ianl to tiic action ri'quireil of chief rommissarios in the matter of the eom- mutuHon of tlie fresli vegetable portion of the ration, vide " Jiation; " -\, !{., 1384; Circuhiv No. 25, .V. G. O., 1901; Circular No. 8, o. 0. li., 1901. 32. Chief commissaries will see that proper receptacles with locks are pro- vided for the preservation of small articles, such as brushes, combs, pencils, pens, towels, etc. If the receptacles are not provided by the Quartermaster's CHIEF COMMISSARIES. 11 Department, they should be supplied at the expense of the Subsistence Depart- ment— fiegfs. Subs. Dept. 33. Chief commissaries will keep informed as to the character and capacity of storehouses at posts and report all cases of insufftcient or unsatisfactory storage, and to this end commissaries at posts will promptly advise chief com- missaries of insuflBcient or unsatisfactory storage at posts. — Regs. Subs. Dept. 34. Chief commissaries of departments will keep themselves informed con- cerning the condition of the subsistence property at the posts in their depart- ments, and will require. on the semiannual requisitions for such property, information which will enable them to determine whether articles out of repair can be economically repaired, and will cause all such repairs to be made when, in their opinion, deemed judicious. They will not send any new articles to posts to replace any on hand that can be repaired. — Regs. Subs. Dept. 35. Chief commissaries are authorized to expend the necessary amount of subsistence funds for washing towels, and for the purchase of ice for use in their offices, without referring the matter to the Commissary General for special authority. — Regs. Subs. Dept. Note.' — For a list of the subsistence property which a chief commiBBary may provide for use in his oflice, Tide "Subsistence Property," under heading of "Supplies." 36. Chief commissaries will forward to the Commissary General and to each chief commissary of other departments, as soon as practicable after issue, copies of all orders and circulars aflfecting subsistence duties issued from the headquarters of the departments in which they are serving. — Regs. Subs. Dept. 37. Chief commissaries of departments in the Philippines will cause all moneys belonging to the appropriation of an expired fiscal year not needed at a post to meet outstanding liabilities at the post to be transferred without unnecessary delay to themselves ; and they will from time to time transfer to the chief commissary of the division all moneys of such appropriations which they may no longer need for meeting outstanding obligations. — O. O. No. 9, A. G. O., 1902. Note. — For instructions to be observed by the chief commissary of the Division of the Philippines in regard to the dispoaition of funds of an expired fiscal, year remaining to his ofRci^,! credit and in his personal possession, vide "Funds,;' G. 0. No. 9, A. G. O., 1902., 38. Beports on Form 68 are required to be made to the Commissary General, through the chief conimissaries of departments and division in the Philippines, byofflcers who are relieved from subsistence duty therein. — G. O. No. 9, A. G. O., 1902. Vide " Reports." 39. The chief commissary of the Division of the Philippines and the chief commissaries of departments in the Philippines will keep a record in their offices of all officers who are shown, by the reports, rendered on Form 68 to have been relieved from subsistence duty before turning over to another officer or depositing to the credit of the Treasurer of the United States the balances of subsistence funds for which they are responsible, and will take appropriate measures for securing from such officers the transfer or deposit at the earliest practicable date, invoking if necessary the aid of the department or division commander. -r-G. O. No. 9, A. G. O., 1902. • 40. Chief commissaries of departijients in the Philippines will see that officers serving in their departments mail their accounts and returns promptly, and to this end will require a strict compliance with instructions contained on Form 60. In cases of unusual or persistent delay in rendering accounts or returns chief commissaries will call for explanation of such delay and will bring such cases as merit it to the attention of the department commander for his action! report- ing the fact of such submission to the Commissary General through the chief commissary of the division. — G. O. No. 9, A. G. O., 12 PURCHASING COMMISSARIES. PURCHASING COMMISSARIES. 4 1 . Purchasing commissaries make purchases of supplies in accordance with Article LVI, A. R., and "distribute them as directed. Upon direct calls of chief commissaries they transfer to commissaries of posts and stations such funds from the appropriation "Subsistence of the Army" and such authorized sub- sistence supplies as chief commissaries, under instructions from department commanders, deem necessary. — A. B. 1352, as amendedby G. O. No. 165, A. G. O., 1901. 42. Officers of the staff departments assigned to the charge of general depots, or to the duty of purchasing supplies for troops not included in the military department in which they are located, will submit to the department com- mander such estimates only as relate to the service under his command. In all other matters they will communicate directly with the chiefs of their bureaus. — A. R, SSI. 43. Purchasing commissaries and officers on duty at general depots of supply, whether reporting by letter to department commanders or not, are subject to their orders for court-martial or other duty in an emergency only. — A. B. 308, 209. 44. A purchasing commissary will purchase only such articles as are author- ized by the Commissary General, and only for such posts as are designated by him. If called upon to send articles not so authorized, he will inform the chief commissary making the call. As far as practicable supplies should be purchased from first hands. — Begs. Subs. Dept. 4l6. Stores for use on Government transports will be obtained by transport commissaries by requisition upon purchasing commissaries at or nearest to the ports of arrival or departure at which replenishment is necessary, and purchas- ing commissaries will transfer such stores on invoices and receipts, forwarding a copy of each invoice to the superintending commissary of the transport serv- ice. Purchasing commissaries will be guided by a sound discretion as to the character and quantity of subsistence stores to be furnished by them to trans- ports for use of the saloon messes thereon. — Cir. Letter, O. C. G., April 14., 1900. 46. Purchasing commissaries pay all proper vouchers referred to them by chief commissaries for payment. — Begs. Subs. Dept. 4T. Each purchasing commissary will, on or before the third day of each month, transmit to all other purchasing commissaries, and chief commissaries who are not purchasing commissaries, and to the Commissary General, a price list of the subsistence stores on Form 57 (entering thereon the amount expended monthly for exceptional articles immediately succeeding the prices of the staple articles) purchased by him during the preceding month. — Begs. Subs. Dept. Vide Cir. Letters, O. C. G., Apr. 11, 1896, and July 3, 1897. 48. In order that the monthly price lists of subsistence stores (Form 57) fur- nished the office of the Commissary General may be uniform, it is suggested that in describing supplies on price lists, the name, title, brand, or whatever other expression is commonly used to designate the article in question, together with the name of the manufacturer (if known) be entered thereon, in order that the Commissary General may readily ascertain the comparative price and quality at various stations, should the same articles be purchased at several places. Canned and salt meats should be described by the name of the packer ; flour, by the name and place of business of miller ; vegetables, by name and locality where grown; fruit, canned, by brand, name of packer and place of business, and so on.— C'tr. Letter, O. 0. G., Apr. 11, 1896. 49. All purchasing commissaries are authorized to expend the necessary amount of .subsistence funds for washing towels, and for the purchase of ice PURCHASING COMMISSARIES. 13 for use in their offices, without referring the matter to the Commissary General for special authority.— C*V. Letter, O. C. G., May 19, 1899. Note — For list of subsistence property authorized for the use of purchasing commissaries, vide "Sub- sistence Property" under "Supplies," Circular No. 2, 0. C. G., 1901. For inspections to be made by them, or under their direction, vide "Inspectors and Inspections." For personal reports to bo rendered by theni, vide " Keports." 50. The following conditions and instructions to bidders, as applicable to advertisements, etc., issued by purchasing commissaries will generally answer all requirements, except in special cases, which should be treated according to their necessities : Office Purchasing Commissary, United States Army, , 19—. The following conditions and instructions to bidders for subsistence supplies, pertaining to advertisements issued from this office, are furnished for the information and guidance of all concerned: Supplies to be the best of the quality desired. Articles must be equal to standards prescribed by the purchasing officer, who reserves the right to deter- mine whether an article offered under a bid, or presented for delivery under an award, is equal to the standard. Information concerning standards to be obtained upon application to this office. No samples are provided for distribution. Ail stores aud packages are subject to inspection by Government inspectors at any time during procese of niiinufacture or packing, and again at date aud place of delivery. Actual net weight, measure, or number, at the time of acceptance aud delivery, is to he the purchase weight, measure, or number, as the case may he. Punctual delivery and strict adherence to samples and specifications will be required ; aud in case of failure to deliver according to contract, the contracting officer shall have power to supply the deficiency in open market or otherwise, and charge the contractor with the excess of cost over that of furnishing at contract prices. If any articles are delivered which are not like the samples or standards, they must he replaced by those of proper quality whenever such discovery shall be made. Any article found at a post in a damaged condition, or of unsuitable quality, the responsibility for which re-sts upon the seller, may be returned to Inini if so desired, he bearing the cost of return transportation and replacement. No care of, or responsibility for, contractors' goods or supplies will be assumed prior to delivery and actual receipt. Bidders are understood in all cases to make their proposals with special reference to the specifications applicable to the articles offered by them. Proposals must be made i^ duplicate (or in triplicate whenever required) in strict accordance with the requirements of the advertisement, specifications, and instructions pertaining thereto. Proposals must be prepared on blank forms furnished for the purpose by this office, and without assistance from any person belonging to, or employed in, the military service of the United States. Articles should be entered on the proposal in the order in which they are named in the advertisement and specifications; and where articles are called for by the pound, can, box, jar, etc., the price should be quoted accordingly on the proposal, and not per barrel, gross, dozen, or case. Numbers and prices should be written in words, as well as expressed in figures, unless the amounts involved are inconsiderable, or the form of the proposal indicates such numbers and prices are to be expressed in figures only. The net price asked for each article must be stated; and no conditional bid will be considered. For exiim- l)le, where it is stipulated that a certain percentage will be deducted by the bidder if payment is made in a btated time; or which in any way specifies conditions as to quality, delivery, or payment, otherwise than herein provided. Proposals for the whole or any part of the (juantity of an article advertised for will be entertained. Where articles of other kinds or quality than those named in the specifications are bid for, it must be so stated in the proposal; otherwise contractors will be required to furnish the precise articles called for in the specifications. Alterations, by erasure or otherwise, must be noted and explained in the proposal over a separate signature of the bidder. Each proposal should be signed by the bidder with his usual signature in full, and state his place of business and post-office address, with county, district, State, or Territory. If a person affixes to his signature to a pro- posal the word "president," "secretary," "agent," or other designation, without disclosing his principal, the proposal will be regarded as that of the individual. A proposal of a ffrm should be signed with the firm name, followed by the autograph signature of a member of the firm — who will add the words "one of the firm" below his signature — or by its authorized agent, giving the names of all its members. If an agent sign for the firm, he must furnish legal evidence of his authority to do so. A proposal of a corporation should 14 PURCHASING COMMISSARIES. be signed with tbe imme of tbc corpomtiou — baviug its seal affixed, if there bo one — followed by the signature of the iirtsident, secretary, or other person authorized to bind the corporatioo in the matter, who should file legal evidence of his authority to do so. Where guarauties are required to accompany proposals, a proposal unaccompanied by such guaranty, made in manner and form as provided, will uot^be entertained, A copy of the advertisement and circular of instructions to bidders will be, attached to each proposal and form part of it. All proposals and guaranties received prior to the time of opening will be securely kept; and the officer whose duty it is to open them, at the place atid hour mentioned in the p-Uvertisement, will decide when that time has arrived, and no;ue will be received thereafter. Proposals then in his possession will be opened and read aloud in the presence of attending bidders. If a bidder desire to withdraw his proposal before the time fixed for the opening, he may do so without prejudice to himself by communicating his purpose in writing to the officer who holds it. When the proposal is reached at the opening,. it will be returned to him or hia authorized agent unread. No responsibility will attach to an officer for the premature opening of any proposal not properly iudorsed, so as to clearly show its character. The light is reserved to reject in whole or iu part any or ail proposals. Proposals, accompanied by guarauties when they are required, will be submitted in envelopes securely sealed and distinctly addressed as indicated in the advertisement, and have indorsed on the face of the envelope: "Proposals for Subsistence Supplies, to be opened ." Bidders are invited to be preseut at the opening of proposals. Awards will be made as soon as practicable after the opening of proposals, and the successful bidders will he notified. In making awards, each item will be considered as separate and independent, and awards will be made to the lowest responsible bidder for the most suitable article of each kind offered, considering quality, cost of transportation, and the iuterests of the Government. Awards will be made for articles of domestic production or manufacture in preference to those of foreign origin, cost and quality being equal. With the consent of a bidder to whom an award is made, an increased quantity may be accepted at the time of award. Any dedrease in the quantity advertised for will be made if required by public interest. Before making an award, the contracting officer may require the bidder to furnish satisfactory evidence of his ability to supply the article for which he bids. If required, a bidder to whom an award is made must euter into a formal written contract with the United States, with good and approved security (iu a sum that shall not be less than one-tenth of the full amount of the total consideration), within seven days after being notified of the acceptance of his proposal. The contract of a corporation should bo signed by the officer or person who has been authorized to contract in its behalf, who should sign the corporate name and his own and affix the corporate seal, if there be one. Evidence consisting of extracts from the articles of incorporation, tbe by-laws, or the minutes of the board of directors, duly certified by the custodian of such records under the corporate seal (if there be one), show- ing the signer to he properly vested with authority to bind the corporation, will be filed with the contract. When the principal of the bond to a contract is a corporation, a copy of the record of the selection of tbe officer executing the bond in its behalf and a copy of the by-laws or other record of the proceedings of the governing body of the corporation showing his authority to execute the same, will be attached to the bond, these copies to be certified by the custodian of such records, under the seal of the corporation, to be correct copies. The principal and surety must sign and seal the bond, the corporate seal of the corporation must be' affixed to the bond by some person duly authorized, who must also affix the name of the corporation to it, followed by his own signature and official desiguation written after the word " by." Sureties to a bond will be a surety company or individuals. If individuals, there must be at least two sufficient and responsible persons, who must be citiaensof the Vnited States, and jointly justify in double the amount of the penalty. Sureties to bonds e.\ecuted in any foreign country, or in the Philippine Islands, Cuba, Porto llico, or Hawaii, or for the performance of contracts entered into iu those places, need not be citizens of the United States. A firm, as such, will not be accepted as surety ; or a partner for a copartner, or for a firm of which he is a member ; but stockholders who are not officers of a corporation may be accepted as sureties for such corpo- ration. No member of, or delegate to. Congress, nor any person helongiug to, or employed iu, the military service of the United States, is or shall be admitted to any share or part of any contract, or to any benefit which may arise therefrom. Transfer of contract, or of interest in contracts, is prohibited by law. Contracts shall be made subject to the approval of the Commissary General, United States Army, and to termination by him at any time. Samples are required of all articles except those markt-d X in the advertisement or specifications. Where samiiles are required, they must accompany proposalj, be rofoneil to therein, and be plainly marked \\ ith the name of the bidder submitting thorn. Samples will not be received after proposals they should accompany are opened; aud no proposal will be considered when samples are not furnished as requiivd. PURCHASING COMMISSARIES. 15 "WtitMi samples are furuisbeii tbey must lie u£ iuiiiile size tu enable a correct opinion to be formed of the article offercnl, or to admit of a tboi'ougU test being made. Unused samples not called for within one week will be dispused of. Packages must be new and satisfactory to this offlce. No second-hand packages will be received. Articles are to bo fuiiiisbed in standard commercial packages, except when other packages are specified ; and contractors are required to jmck small quantities in such manner iis may bp directed. Where articles belong to different shipping classifications, they must not be put into the same package, unless so directed. The gross weight of packages must not be excessive; and no pacltage, save in exceptional cases, should weigh over 100 pounds. Every package when presented for delivery under an award must be in good shipping order. Barrels must be new and strong, well hooped, and full headlined; boxes, cases, and crates must be well nailed and full strapped ; and all double sacks must, unless otherwise specified, have inner sack of new, strong, and heavy twilled cotton, and outer sack new Dundee gunny, be separately sewed, and have the four corners sep- arately tied. The cost of packages must be included in the price bid for the article. There shall be plainly marked on every package, with stencils if required, the words " U. S. Sub. Dept,,' the initials of the name of the purchasing officer, the date (month and year) of delivery, and the name and place of business (city or town) of the seller. For example: U. S. Sub. Dept., luitials of purchasing officer, Month and year of delivery, Initials of seller, City and State. The name of each article contained in a package will be marked thereon, together with the gross and net weights, or measure, or number of contents, as the case may be, and any shipping marks that may be required. All lard and salt-meat packages shall, in addition to the foregoing, have marked thereon the real name and location of the packer ; and all salt-meat packages shall have indicated the date of packing and the number of pieces contained therein. Each piece of meat, or barrel, tierce, crate, case, or wrapped package, coutaining meat or meat products of packing houses must, when presented for delivery, have thereou the brands or stamps' provided by the Secretary of Agriculture for inspected meats. Exception will be made in cases where packing houses obtain for the pui-pose of special curing or packing green meats, which have undergone Gov- ernment inspection at some regular slaughtering establishment. In such cases, however, before delivery will be accepted, an affidavit will be required to that effect (after a form to be prescribed by this office) from the proprietor of the packing house, or from his principal manager or superintendent. Flour packages shall have the name and location of the mill. Trade-marks shall not be omitted or obliterated from packages or subpackages, and only such additional marks shall be put on packages as, with the trade-marks, may be necessary to fulfill the foregoing require- ments. In addition to all other marks, designations, etc., there will be stenciled on both ends of all packages, boxes, etc., the distinctive symbol of the Subsistence Department, viz, the crescent, 3 inches high and 2 inches wide, made of a contrasting color, and of pattern similar to design indicated below. It is strictly forbidden to paste or place advertising matter of any description on packages containing sub- sistence supplies. The supplies accepted must be delivered in lots as required, free of all extra charges whatsoever, within the time stated in the advertisement, or as may be otherwise specified, at such warehouses, railroads, vessels, o^- other places in this city, as may be designated by the undersigned. The expense of delivery must be included in the price bid for the article. Bills for articles accepted under an award should be promptly rendered as soon as the articles are packed and ready for shipment. Bills should be itemized, showing the number of packages, unit, price, net quan- tity and gross weight per package. Where copies of awards or orders to the successful bidder indicate that 16 POST COMMISSARIES — REGIMENTAL COMMISSARIES. the articles accepted from him are inteoded for more than one post, separate bills should be rendered for each post. Payment will he made at this office at the end of eacti calendar month, or as soon as practicable thereafter, in the funds furnished for the purpose by the United States. Information will be furnished intending bidders on application to this office. POST COMMISSARIES. 51. The staff of a post commander will include a commissary, whose ofBcial designation will be "The Commissary, Fort ." — A. R., SSI. 52. An ofiBcer detailed for or relieved from duty as commissary at a post will forwai'd at once to the Commissary General and to the chief commissary of the department in which the officer is serving or is to serve, a copy of the order detailing or relieving him. — Regs. Subs. Dept. 53. The duties of commissaries at posts will be carefully supervised by com- manding ofQcers, who will not permit commissaries to devolve their duties in any degree upon the commiissary sergeants. — A. R., 1S56. 54. No officer shall receive pay for two staff appointments for the same time. This prohibition does not prevent a quartermaster of a regiment who, in addi- tion to the duties of his office, may be acting commissary, from receiving the extra compensation allowed by law for performing the duties of the latter. — A. R., 1454. 55. An acting commissary will be paid the additional pay allowed bylaw (SlOO per year) on the certificate of the Commissary General that he has per- formed the duty contemplated therein during the time charged. To entitle him to this pay he must be detailed under proper orders from some established post or body of troops, and must issue full rations to troops from stores for which he is responsible. — A. R. , 1453. Vide Rev. Stats. , 1S61. 56. Commissaries who request stoppages to be made against enlisted men,on the muster and pay rolls under the head of subsistence, vsdll furnish company commanders with full statements of the facts connected with the stoppages, and will give them the proper notations to be made in the column of remarks. — Cir. No. 1, A. G. O., 1896. Vide "Rations" and "Commutation of Rations." 57. Officers doing subsistence duty as staff officers at military posts will sub- mit their estimates and requisitions for supplies, property, and money to their immediate commanding officers for revision and approval. — ^4. R., S~9. 58. Commissaries at posts, whether the posts are independent or under con- trol of department commanders, perform their duties under the supervision of the chief commissaries, and render to them such reports, requisitions, and esti- mates as may be required for furnishing the posts with funds and subsistence supplies. The important duty of preparing requisitions and estimates for sub- mission to their post commanders .should be performed by commissaries in per- son, and not be delegated to other persons. — Regs. Subs. Dept. Vide G. O. Ko. 19, A. G. O., 1S93. 59. On the first day of each month, the commissary at a post will render to the chief commissary of his department a report of funds and stores on hand upon Form QQ.—Regs. Subs. Dept. 00. The presence of a commissary sei'geant at a post does not in any manner relieve the commissary from responsibility for the care of subsistence supplies. — A. R., 1356. REGIMEXXAI. CO;Ml^^ISSARIES. 61. Regimental staff officers are appointed from the captains, and include a commissary, who will be so designated. He is appointed by the regimental commander, who will at once report his action to the Adjvitant General. The POST COMMISSARY SERGEANTS. 17 appointment is made subject to the approval of the Secretary of "War. The bat- talion staff officers are appointed from the lieutenants, and include a commissary, who will be designated as the battalion or squadron commissary. They are appointed by the regimental commander upon the recommendation of the bat- talion commander. When a battalion is detached and serving at such a distance from regimental headquarters that more than fifteen days are required for exchange of correspondence by mail, the battalion commissary is appointed by the battalion commander, who will immediately notify the regimental com- mander and the Adjutant General. The appointment will not be antedated and will take effect on the day on which actually made ; the officer will be entitled to the pay pertaining to his appointment from the date he enters upon duty under it— A. R., S60. 62. The regimental commissary is responsible for all subsistence supplies of the regiment, and may be required to perform the duties of commissary of the post where he is stationed.—^. R., 266. 63. A regimental commissary is not entitled to the additional pay provided for acting assistant commissaries of subsistence by section 1261 of the Revised Statutes for the performance of any duty appropriate to that of a regimental commissary. — Comp. of Treas. Decisions, May S, 1899. Vide A. R., 269, H63, U6Jt. G4l. At military posts and stations and in the field the regimental commis- saries of cavalry and infantry regiments will perform the necessary work of their offices in the Subsistence Department at the stations of the headquarters of their regiments. — A. R., 269. 65. The following is the equipment for regimental commissaries in the field: 2 hospital tents ; 2 wall tents ; 1 common tent ; 2 paulins, large ; 4 hospital tent poles, upright ; 2 hospital tent poles, ridge ; 4 wall tent poles, upright ; 2 wall tent poles, ridge; 8 common tent poles, upright; 1 common tent pole, ridge; 1 set commissary chests ; 1 folding scale ; 1 field desk ; 1 field safe ; 1 meat block ; 2 folding tables ; 4 folding chairs ; 1 field oven ; 1 copy of the Army Regulations ; 1 copy of the Subsistence Manual ; necessary blank forms. This will constitute a load for one escort wagon. When in camp sufficient lumber should be drawn from the Quartermaster's Department for rough shelving, counter, and flooring for hospital tents, as follows: 600 feet 1 by 13 inches by 14 feet; 300 feet 3 by 4 inches by 14 feet; 30 pounds tenpenny nails; 10 pounds sixpenny nails. ^iJegrs. Svhs. Dept. 66. An officer detailed for or relieved from duty as commissary will forward at once to the Commissary General and to the chief commissary of the depart- ment in which the officer is serving or is to serve, a copy of the order detailing or relieving him. — Regs. Subs. Dept. POST COMMISSART SERGEANTS. 67. The Secretary of War is authorized to select from the sergeants of the line of the Army who shall have faithfully served therein five years, three years of which in the grade of noncommissioned officers, as many post commissary sergeants as the service may require, not to exceed one for each military post or place of deposit of subsistence supplies, whose duty it shall be to receive and preserve the subsistence supplies at the posts under the direction of the proper officers of the Subsistence Department, and under such regulations as shall be prescribed by the Secretary of War. The commissary sergeants hereby author- ized shall be subject to the rules and articles of war, and shall' receive for their services the same pay and allowances as ordnance sergeants. — Rev. Stats., 1142. Vide Act Feb. 2, 1901 (G. O. No. 9, A. G. O., 1901). 18 REGIMENTAL COMMISSARY SERGEANTS. 68. The post noncommissioned staflf includes a post commissary sergeant. Post commissary sergeants are appointed by the Secretary of War, after diie examination, from sergeants in the line of the Army, who have served five years in the Army, including three years as noncommissioned ofi&cers. —A. B. , 100, as amended by G. O. No. lU, A- G- O., 1901. 69. Before the applicant is appointed a post commissary sergeant he will be examined by a board of officers convened for the purpose by the department commander under orders from the Secretary of War. The scope of tiie examina- tion is set forth in paragraph 105, A. R. ; modifications therein will be announced in orders, from time to time, by the Adjutant General of the Army.— ^. R., 103. 70. The examining board will inquire into, and report upon, the age, character, service, and physical condition of the applicant; upon his education, clerical proficiency, and general fitness to perform the duties of the position sought; upon his knowledge of Army Regulations and the regulations of the Subsistence Department.—^. B., 105. Vide Cir. No. IS, A. G. 0., 1S97; G. O. No. !S5, A. G. O., 190S. 71. The stations in the United States of post commissary sergeants are desig- nated by the Secretary of War, upon recommendation of the Commissary Gen- eral ; the stations of those in the Division of the Philippines are designated by the commanding general of the Division of the Philippines, on the recommenda- tion of the chief commissary of the division. They should only be assigned to duty at posts where there are troops and where quarters in kind can be furnished them. They will not be assigned to posts at which there is a regimental head- quarters except under unusual conditions. — A. B., 107, 369; 3S68 Misc., ISSS. 72. When practicable post commissary sergeants will be detailed as store- keepers on transports. — Par. lJf9, Begs. A. T. S. 73. The post commissary sergeant assists the commissary at the post in the duties of his office, such as receiving, storing, preserving, transferring, issuing, selling, and accounting for the subsistence supplies at the post, and will not be detailed on any duty that will interfere therewith. If the necessities of the service require such detail the post commander will note the fact, with reasons therefor, on the sergeant's monthly report. — A. R., 108; G. O. No. 38, A. G. O., 1873; G. O. No. 31, A. G. O., 1S7S. Vide A. R., 18S. 74. A post commissary sergeant at an ungarrisoned post or station will be responsible for the property of the Sitbsistence Department, and for such other property as may be intrusted to him for safe-keeping. For all public property committed to his charge he will account to the heads of the staff departments concerned, and if the means at his disposal are insufficient for its pi-eservation, he will report the facts.— 4. R., 109. Vide 3268 Misc., 1882. 75. Each post commissary sergeant vnll make such personal reports as may be required by the Commissary General. The officer under whose orders he is serving will indorse on each report his opinion of the manner in which the sergeant has performed his duties, and the post commander will forward the report direct to the Commissary General. If there be no troops at the post, the sergeant will forward the report direct to the Adjutant General of the Army. — A. R., lis. Vide "Reports." 76. A post commissary sergeant granted a furlough will report by letter to the Commissary General immediately upon taking advantage thereof, stating the authority by which the furlough is granted, its duration, and the date he takes advantage of the same.— Ci?-. No. 8, A. G. O., 1900. REGIMENTAL COMMISSARY SERGEAXTS. 77. The regimental noncommissioned staff officers include a regimental com- missary sergeant. He will be furnished with a warrant, signed by the officer making the appointment and countersigned by the Adjutant. The appointment ABSTRACTS OF PROPOSALS. 19 takes effect on the day upon which it is made, and the warrant may be continued in force upon discharge and reenlistment, if reenlistment be made on the day following discharge ; each reenlistment and continuance may be noted on the warrant by the adjutant. He may be reduced to the ranks by the sentence of a court-martial, or by order of the commander having authority to appoint such noncommissioned officer. Begimental commissary sergeants will preferably be selected from the noncommissioned officers of the regiment most distinguished for efficiency, gallantry, and soldierly bearing. — A. R., S68, as amended by G. O. No. HO, A. G. O., 1901. 78. At military posts and stations and in the field, the regimental commissary sergeants of cavalry and infantry regiments will perform the necessary work of their offices in the Subsistence Department at the stations of the headquarters of their regiments, and no post commissary sergeants of the general staff will be assigned to posts at which there is a regimental headquarters, except under unusual conditions. — A. B.., :^(J9. ABSTRACTS OF PROPOSALS. 79. As soon as proposals are opened and read aloud in the presence of attend- ing bidders, at the time and place appointed for the opening, all the proposals will be at once numbered and entered on an abstract of proposals. When the whole number of proposals received can be properly entered on a single sheet, only one sheet of Form 31 or 33 will be used. When more than one sheet is needed, as many "inside" sheets (Form 33) as may be necessary vnll, before any entries are made, be laid flat upon Form 33 so that the faint-line ruling will properly match, and the whole stitched together in book form (the three places for the stitching being indicated by asterisks on the "inside" sheets). — A. R., G17; Regs. Subs. Dept. 80. If the number of proposals received is large, those relating to specific articles, or classes of articles, m.ay be entered on separate abstracts. Articles to be procured by contract will be abstracted separately from those to be procured on written acceptances. — A. R., 617. 81. The columns for articles on the abstract will be headed in the order pre- scribed for the return of subsistence stores or of subsistence property. — Begs. Subs. Dept. 82. Each proposal will be completely abstracted before another is taken up. Each item of a proposal or the quantity of each different article offered, price at which offered, mark on sample, and date of delivery will be entered (only one such item on a line) in the proper columns, in the order of the headings on the abstract. The designation of a proposal, i. e., its "No.'' and "Name of Bidder," will be entered only once on any page. — Regs. Subs. Dept. 83. A copy of the advertisement or circular and specifications, if any, under which the proposals are received, will be attached to the head of the abstract, at the left-hand upper corner. — ^4. R., 617. 84. A copy of the abstract of articles to be procured by contract will be sent, without letter of transmittal, to the Commissary General as soon as practicable after the proposals have been opened and awards decided upon. The abstract will be accompanied by a copy of the advertisement, specifications, etc., and a duplicate of each proposal received, and the note, "Contract will be made," giving the accepted quantity and price, will be entered in the column of "Remarks," opposite the entry of the accepted bid if any. — A. R. 6S6; Regs. Subs. Dept. 85. When the purchases are to be made by letters accepting proposals, a copy of the abstract and proposals will not be forwarded unless specially directed, except in cases of proposals for meals for recruits (Form 38). A list of the per- sons to whom circulars were sent must be noted on the circular attached to the 20 ACCOUNTS AND RETURNS. abstract ; and the accepted quantity and price must be noted in the column of "Remarks, "opposite the name of the bidder.— A. R., 6SS, 636; Regs. Subs. Dept.; Cir. Letter 0. C. G., March S, 1896. 86. When a lower bid is rejected and a higher one is accepted, the reason for rejecting the lower bid must be stated in the column of "Remarks," such, for instance, as "Rejected, not the most suitable for the purpose required," or whatever the reason may be. — A. R. 6?B; Regs. Subs. Dept. 87. Reasons must be given for accepting articles in packages differing from those named in the published lists of authorized articles.— iJegfs. Subs. Dept. 88. When a proposal is received by mail after the hour set in the advertise- ment for the opening of proposals, the proposal so received will be entered in red ink, in the usual manner, on the abstract of proposals, with a statement in the column of " Remarks " that the proposal was received, (state time and date) after the hour set for the opening of proposals, and was, in consequence, not considered. — Regs. Subs. Dept. 89. When the solicitation for proposals gives less than ten days' notice, the abstract must show why a longer notice was not given. — Regs. Subs. Dept. 90. When proposals are received at a post, unless by an officer authorized to make the award, as in cases involving small expenditures, they and the abstract will be forwarded to departnient headquarters, with the recommendations of the receiving officer and the post commander as to the person to whom the award should be made. — A. R., 619. 91. Proposals will be separately folded and numbered as vouchers to the abstract.— ..4. R., 618. NoTK. — For disposition of the abstract of proposals when contracts are made in the Philippine Islands, or in foreign countries near thereto, vide A. K., 631. ACCOUNTS AND RETURNS. I. — GENERAL INSTRUCTIONS. 92. Officers performing subsistence duty should keep' all papers and business matters in such a state of forwardness as will obviate delays in transmitting accounts and returns. — Regs. Subs. Dept. 93. Returns of subsistence stores and subsistence property must account for all subsistence supplies whether they are paid for or not. — Regs. Subs. Dept. Vide A. R. , 774. 94. When subsistence stores or subsistence property have been lost or improperly issued, their cost must be taken up on the officer's account current, unless the loss or issue shall be explained, and the explanation admitted as satisfactory. — Regs. Subs. Dept. 95. A surplus of any article, no matter how inconsiderable, should be at once taken up on the returns of subsistence stores or subsistence property upon discovery, and should not be carried along from month to month without accountability over and above the quantities officially entered on such returns. — Regs. Subs. Dept. 96. The copy of the abstract of sales (Form 4) which accompanies the account current will serve as a voucher to the account current as well as to the officer's return of stores. — A. R., 1438. 97. All prescribed indorsements on accountability papers must be properly filled up on the printed blank forms, or written out when manuscript copies are made, before mailing.— Cir. No. 3, O. C. O., 1883. 98. When a receipt roll, abstract, or other paper requires more than one sheet, the printed headings of the several sheets should be properly filled, and the sheets paged on the upper right-hand corner. — Regs. Subs. Dept. ACCOUNTS AND RETURNS. 21 99. Letters of transmittal will not be used with regular returns or routine papers. Necessary remarks or explanations will be entered on the face or back of such papers, preferably the face. — Regs. Subs. Dept. 100. When an officer is relieved from duty in a staff department at any station, he will certify outstanding debts, if any, to his successor, and transmit a list of the same to the head of the proper bureau. Unless otherwise ordered, he will turn over to his successor the public money, property, books, and papers pertaining to the service from which he is relieved. — A. R., 7 IS. 101. Accounts current and returns of subsistence stores will, in general, ■ cover monthly periods only, and returns of subsistence property quarterly periods only (ending June, September, December, and March). Such accounts and returns may, if necessary, be stated at intermediate dates, when rendered to close accounts on renewal of bond, change of station, or to take advantage of leave of absence for more than ten days. — Regs. Subs. Dept. Vide A. R., I44I. 102. Accounts current and returns of subsistence stores and of subsistence property will be mailed, or otherwise sent, to the Commissary General within ten days after the end of the month to which the accounts current and returns of stores relate, or the quarter to which the returns of subsistence property per- tain. Exception as to the date of mailing is made in the cases of the purchasing commissaries at New York and San Francisco and the depot commissary at Manila, who are authorized to delay mailing their accounts and returns until the 20th instead of the 10th of the mailing month. Want of blank forms or irregularities in the mail service will not excuse a failure to comply with this requirement. — Regs. Subs. Dept. Vide A. R., 708, 709 (as amended by Q. O. Nos. IJfi and 160, A. O. O , 1901). 7S2, lUl; and G. O. No. 1, A. G. O., 1902. 103. Officers receiving and disbursing subsistence funds on United States transports will mail their accounts and returns at the port at which they may be when the ten days' limit will expire, or if they should be at sea when the ten days' limit expires, they will mail their accounts and returns at the next United States or island port at which a stop is made. — G. O. No. 4^, A. G. O., 1900. 104. The date of mailing or sending accounts current and returns must be entered on the indorsement fold of such papers, and any vouchers or other papers not ready for transmission at the time of naailing the account current or returns will be noted on the same with explanation as to cause of the delay, and such missing papers will be forwarded as soon as practicable thereafter. — Regs. Subs. Dept. 105. The forms of account current- and returns furnished by the Subsistence Department will be used, and any printed notes or instructions thereon will be observed and followed.— iJegs. Subs. Dept. Vide A. R., 708, 709, 144I; and G. O. Nos. 140 and 160, A. G. 0., 1901. 106. All accounts and returns must be signed by the accountable officer and not by proxy. The signing of accountability papers by any but the accountable officer is allowable only in the absence of such officer, and then only in the cases of invoices of subsistence stores and property. — Regs. Subs. Dept. 107. No manuscript accounts or returns are permissible, unless blanks are not received in time ; but exception is made in the cases of Forms 34 and 45, which should be ruled out for the purpose, instead of using the bulky blanks when only a few varieties of articles are on hand to be accounted for. — Regs. Siibs. Dept. 108. Every officer who knowingly makes a false return to the Department of War, or to any of his superior officers authorized to call for such returns, of the state of the regiment, troop, or company, or garrison under his' command; or of the arms, ammunition, clothing, or other stores thereunto belonging, shall, on conviction thereof before a court-martial, be cashiered.—^. W., 8. 22 ACCOUNTS AND RETURNS. 109. If an officer fails to render prescribed returns within a reasonable time, a settlement of his accounts will be made by the Commissary General, and the money value of the property with which he is charged will be reported against him for stoppage. — Regs. Subs. Dept. Vide A. R., 781. 110. When officers who are notified of errors in their returns can correct them by taking up or dropping the quantity of stores or property necessary to cover the errors, they will take such action on the first return rendered after receipt of notification. — Regs. Subs. Dept. 111. As soon as possible after the receipt of a return by the proper chief of bureau, it will be examined in his office, and the officer making the return will be notified of all errors and irregularities found therein and granted three months to correct them. Suspensions or disallowances will not bo made on account of slight informalities which do not affect the validity of a voucher, but the officer's attention may be called to them. Whenever the errors have been corrected or compensation has been made for deficient articles, and the actioir of the bureau chief is sustained or modified by the Secretary of War, the return will be regarded as settled, and the officer who rendered it will be notified accordingly. — A. R., 78S. 112. If the necessary corrections in the return be not made within the pre- scribed time the facts will be reported to the Secretary of War. When it has been determined that the money value of the property for which an officer has failed to account shall be refunded to the United States, the facts will be certified to the Auditor for the War Department by the proper chief of bureau. — A. R. 78^.. 113. Chief commissaries of departments in the Philippines will exercise a supervision over the promptness with which officers serving in their depart- ments mail their accounts current, returns of subsistence stores, and returns of subsistence property to the Commissary General, and to this end officers doing subsistence duty in those islands will be required to report each month on the monthly report of subsistence stores on hand (Form 60) the date or dates of mailing by them of the last account current and returns giving the month or quarter to which they pertained. In cases of unusual or persistent delay in rendering accounts or returns chief commissaries will call for explanation of such delay and will bring such cases as merit it to the attention of the depart- ment commander for his action, reporting the fact of such submission to the Commissary General through the chief commissary of the division. — G. O. No. 9, A. G. O., 1902. 114. The table embraced in the heading "Blanks" is intended to afford assistance in preparing accountability papers. — Regs. Subs. Dept. II. — ACCOUNT CDRRENT. 115. An account current (Form 1) is a report of all public funds for which the commissary has been accountable during the month. It shott-s on the right side or half of the account-current sheet (on which side the commissary debits himself) the "Balance, per last account current;'' funds deposited or placed to his credit by the Treasury Department ; funds derived from sales of stores for cash, per abstract (Form 4) ; from sales of supplies at auction (Form 4-t) ; from sales of barrels, boxes, hides, etc. (Form 44) : by amounts received from other officers, per invoices (Form 3) ; by amount received from passengers for meals on transports; in short, all balances of funds he is accountable for from the last account current and those received during the month in question should be taken up hereunder. On the left side or half of the account current (on which side the commissary credits himself) is shown the funds expended, as per abstract of disbursements (Form 5 or 6) with subvouchers pertaining thereto; funds transferred to others, as per receipts (Form 3) ; amount deposited to the ACCOUNTS AND RETURNS. 23 credit of the Treasurer of the United States by a deposit with the Treasurer of the United States, an Assistant Treasurer of the United States, or a national bank depository; the "Balance due United States," which he credits himsellE with to balance this account current, but debits himself with on the next account current; in short, all funds for which he should be credited. At the bottom of the account current is indicated where the funds for which he was accountable at the end of the month were deposited. On the face of the account current is also a place to insert the date and date of approval of the commissary's official bond under which the particular account current is ren- dered ; and the fiscal year to which all the funds mentioned therein pertain is also noted in red ink on the face of the account current. The back of the account current is indorsed as indicated thereon. All papers are to be filed or placed in the order in which they are entered on the account current. — Regs. Subs. Dept. 116. The following are the blank forms which pertain to the account current : Abstract of disbursements (Form 5 or 6). r Subvouchers to the abstract of disbursements are : Vouchers for supplies purchased on sealed proposals and acceptances (Form 7). Subvoucher to Form 7 is Form 10. Voucher for supplies purchased under written contract or open pur- chases (Form 8). Subvoucher to Form 8 is Form 10. Voucher for purchase of meals (Form 11). Receipt roll for commutation of rations (Form 13). Subvoucher to Form 12 is Form 13. Voucher for commutation of rations of ordnance sergeants (Form 14). Receipt roll for coffee money furnished to enlisted men (Form 16). Receipt roll for savings purchased (Form 17). Voucher for commutation of fresh vegetables (Form 18). Voucher for services (Form 19). Subvoucher to Form 19 is Form 76, when making payment to party who furnished meals on meal tickets. Pay roll of civil employees and extra-duty men (Form 20). Voucher for advertising (Form 23). Form 65 accompanies Form 22 when the latter is forwarded to the Chief Clerk of the War Department for approval for payment. Return of enlisted patients in hospital (Form 69). Combined invoice of or receipt for funds (Form 3) when funds are either transferred to or received from other officers by invoices. These invoices can be entered on an abstract if they are numerous. ' Invoice of funds (paymaster's collections) on Form 3. Abstract of subsistence stores sold (Form 4). Forms 43 and 73 are retained subvouchers to Form 4. Sales of stores at auction (Form 44). Sales of barrels, boxes, hides, etc. (Form 44). Amount received from passengers for meals on transports (Form 74). Form 9 is filed next to the account current itself. Form 31 is filed with the account ciirrent. Form 15 is an independent account current. — Begs. Subs. Dept. 117. Accounts current will be prepared in duplicate by each officer account- able for subsistence funds. One copy, signed by the accountable officer and 24 ACCOUNTS AND RETURNS. accompanied by appropriate abstracts and vouchers, will be mailed, or other- wise sent, to the Commissary General, and the other copy retained by the officer.— iJeg's. Subs. Dept. Vide A. B., 708, 709 [as amended by G. O. Nos. UO and 160, A. G. 0., 1901), UH; G O. No. 1, A. G. O., 190S. 118. A regular officer of the Subsistence Department delinquent in mailing his account current and vouchers within the limit of time prescribed will trans- mit with them, at the time of mailing, a full explanation of the cause of delay, in order that the Secretary of War may be requested to ask for the waiver of the delinquency by the Secretary of the Treasury before further moneys are asked by hirr; to be placed to the credit of the delinquent officer. — Cir. Letter, O. C. G., May 29, 1899. Vide G. 0. No. 36, A. G. O. , 1894. and Cir. Letter, O. C. G. , Jan. 12, 1895. 119. Officers of the Subsistence Department will hereafter, when opening an account under a new bond and during its continuance, note in red ink at the top of their accounts current : ' ' Under my oflScial bond, dated , 190 — , approved , 190 — ." When they close their accountability under a particular bond, either by disbursement, transfer, or deposit, that fact will be noted in red ink on the account current. — Cir. Letter, O. C. G., June 4, 1901. Vide Cir. No. 52, A. G. O., 1900. 120. Accounts current will have noted in red ink on the face and also in the brief on the back the fiscal year to which the funds pertain. — A. R., 701. 121. No account current will contain accounts of different years; and no item will be entered thereon unless it pertains to the fiscal year to which the account belongs. — A. R., 7C-2. 122. All public funds on hand at the close of a fiscal year, except those re- quired to pay outstanding liabilities incurred during such year (a schedule of which will, if possible, accompany the last account current for the year), and "no limit" appropriations, will be deposited to the credit of the Treasurer of the United States and the disbursing, officer's account closed by a credit for such deposit.—^. R., 705. 123. Balances retained after the close of the fiscal year for the purpose of paying outstanding liabilities will be carried to a " supplemental account cur- rent" for the fiscal year to which the funds pertain. — A. R., 706. 124. When disbursements are made from such balances, accounts will be rendered as ' ' supplemental accounts " for the fiscal year to which the funds per- tain. Admitted errors, to be refunded, will be taken up on an account current for the fiscal year in which the errors occurred. — A. R., 707. 125. Original vouchers will, if possible, accompany the accounts; copies will not be accepted unless duly certified and accompanied by satisfactory evidence of the loss or destruction of the originals, or that their retention is indispensable to the performance of duty by an officer. — A. R., 710. 126. With the accounts will be forwarded all orders of commanding officers and all other papers upon which the officer accountable relies to relieve himself ■ from responsibility. — A. R., 711. 127. When loss or improper issue of supplies is not satisfactorily explained, their cost will be taken up on the account current of the accountable officer. — A. R., 1371. 128. Officers disbursing subsistence funds will file with the monthly abstract of disbursements a statement showing separately the amounts disbursed each month for articles of the ration, for articles for sales, and for articles of subsist- ence property. These items vnll embrace amounts expended for savings of the ration but not amounts expended for ice or articles for use as special diet for sick in hospital. —CTr. Letter, O. C. G., Oct. S, 1900. ACCOUNTS AND RETURNS. 25 129. The monthly report of emergency purchases (Form 9) should be placed next to the account-current sheet, in the package for mailing, instead of being folded in one of the vouchers. — Regs. Subs. Dept. 130. The transport commissary will file with his monthly account current, as a voucher thereto, a list (Form 74), giving the name of each officer of the Army and his servant, if any, and the name of each person not belonging to any military organization aboard, who were transported during the month and who were chargeable for meals, together with the amounts collected by him from each on account of meals furnished. — O. 0. No. 12, A. G. O., liiiil. 131. In case of discovered error or disallowance in an account upon its exam- ination by the proper authority, the officer responsible will, upon notification thereof, unless able to furnish evidence to correct or remove the same, make the propef correction in his next account current, or if in an account current for June it will be corrected on a subsequent one, which must be of the same fiscal year as that on which the error arose, and refer therein to the particular voucher in which the error occurred or the disallowance was made. — Regs. Subs. Dept. Vide A. R., 738. 1313. The date afed number of the letter from the Commissary General noti- fying an officer of errors in his money accounts or returns must be noted on the account current or return on which correction is made. — Regs. Subs. Dept. 133. The chief of a bureau to which money accounts pertain will cause each account current, with its accompanying papers, to be examined and transmitted to the Treasury Department, with his decision indorsed thereon, within sixty days, from the date on which such account was received at his office. He will bring to the notice of the Secretary of War all matters of account that require or merit it. When a suspension or disallowance is made the bureau will notify the officer that he may have an opportunity to submit explanations or take an appeal to the Secretary of War.— 4. R., 737. Vide Act Mar. 2, 1901. {G. O. No. 20, A. G. O., 1901.) III.— RETURN OF SUBSISTENCE STORES. 134. A return of subsistence stores (Form 34) is a consolidated statement of all stores for which the commissary was accountable during the month. It embraces on the upper half of the pages the "Balances on hand, per last return ; " all stores received since by purchase (data to be taken from Forms 7, 8, and 17, which papers accompany the account current, but if they are numer- ous an abstract thereof will be made on Form 36 or 37, which abstract without vouchers accompanies the return) ; by transfers from other officers per invoice (FoTm 38, or if numerous an abstract thereof on Form 37) ; by "Gains" (Form 39). In short, all subsistence stores received from any source during the month should be taken into account hereunder. On the lower half of the pages of a return of subsistence stores (Form 34) are embraced all the stores issued (Form 40) ; sold (data taken from Form 4, which itself accompanies the account cur- rent) ; transferred to other officers, per invoice (Form 38, or if numerous an abstract thereof on Form 37) ; transferred to medical officers for special diet in hospital (Form 6,9); dropped on account of "wastage" (Form 39); disposed of by sales at auction (Form 44) ; dropped per proceedings of board of survey, a copy of which must accompany the return; or dropped per inventory and inspection report, the blank form for which is furnished by the Inspector Gen- eral of the Army. In short, all stores issued or in any way disposed of during the month should be taken into account hereunder. At the bottom of the return should appear in the proper places "Total issued;" "Balances remain- ■ ing on hand;" and "Invoice prices of last lots of stores" to be carried to the 26 ACCOUNTS AND RETURNS. next return. All papers are to be filed or placed in the order in which they are entered upon the return. — Regs. Stcbs. Dept. Vide A. R., 781, mi. 135. — The following are the blank forms which pertain to the return of sub- sistence stores: Abstract of purchases.— Small size (Form 36, or large size, Form 37, when Form 36 is too small) ; data taken from Forms 7, 8, and 17. Invoices of stores (Form 38) transferred from other officers when the number of such invoices are not so numerous as to require them to be entered on an abstract of transfers (Form 37). A.bstract of transfers (Form 37) when the number of invoices of stores transferred from other officers on Form 38 is too numerous to be entered on the face of the return (Form 34). Gains (Form 39) ; if there are any "gains " to be taken up. When necessary, quantities of stores are also taken up per proceedings of boards of survey, inventory, and inspection reports, or to correct errors, etc. Abstract of issues (Form 40) ; data taken from ration returns (Forms 53 and 66). , Subvoucher to Form 40 is the ration certificate (Form 41). Issues of stores for special diet for sick in hospital, as per data from Form 69, filed with the account current. Data taken from abstract of sales of subsistence stores (Form 4) . Invoices to or receipts from other officers for stores transferred to thera (Form 38), when the number of such invoices or receipts is not so numer- ous as to require them to be entered on an abstract (Form 37). Abstract of transfers (Form 37) when the number of invoices to or receipts from other officers for stores transferred to them on Form 38 is too numerous to be entered on the face of the return (Form 34). Abstract of beef cattle and forage (Form 43). Abstract of subsistence stores expended, etc., on transports (Form 72). Account of sales at auction (Form 44) . Wastage (Form 39). When necessary, quantities of stores are also dropped per proceedings of boards of survey, inventory, and inspection reports, or to correct errors, etc. — Regs. Subs. Dept.. 136. If practicable all invoices of stores will be entered in chronological order on the return of stores (Form 34) or on the abstract of transfers (Form 37). — Regs. Subs. Dept. 137. Returns of subsistence stores (Form 34) will be prepared in duplicate by each officer accountable for any stores. One copy, signed by the accountable officer and accompanied by appropriate vouchers, etc. , will be mailed, or other- wise sent, to the Commissary General, and the other copy retained by the officer.— iJet/s. Subs. Dej^t. Vide A. R., 7SS, 1441. 138. The following order of entry will be strictly followed on all returns, invoices, receipts, abstracts, etc., viz: 1. Components of the ration in the order in which they appear on the printed forms of returns. 3. Emergency ration. 3. Ice. 4. Lantern candles. 5. Matches. 6. Toilet paper. 7. Rock salt. 8. Forage for beef cattle. ACCOUNTS AND RETURNS. 27 9. Articles for sales, in the order in which they appear on the printed forms of returns. 10. Obsolete articles. 11. Exceptional articles.— iJegrs. Subs. Dept. 139. Articles furnished to recruits on credit by recruiting officers, as required by A. R., 1431, will be accounted for on form for recruiting officer s return of subsistence stores (Form 35). — Regs. Subs. Dept. 140. The monthly inventory will show the stores on hand, and will be used in determining the quantities which are to be entered on the return of subsist- ence stores as the balance actually remaining on hand at the end of the month. —Regs. Subs. Dept. Vide A.R., 135C, as amended by G. O. No. 165, A. G. 0., 1901. Note. — The return to be rendered for the articles purchased from the fund for "contingent expenseB" at department headquaroers is provided for in A. K., 215. IV. — RET0RN OF SUBSISTENCE PROPERTY. 141. A return of subsistence property (Form 45) is a consolidated statement of all property for which the commissary was accountable during the month. It embraces on the upper half of the pages the ' ' Balances on hand, per last return ;" all property received since by purchase (data to be taken from Forms 7 and 8, which papers accompany the account cui-rent, but if they are numerous an abstract thereof will be made on Form 46, which abstract without vouchers accompanies the return) ; transfer from other officers per invoice (Form 38, or if numerous an abstract thereof on Form 46) , In short, all property received from any source during the month should be taken up and accounted for hereunder. On the lower half of the pages of the return is embraced all proj)erty transferred to other officers per invoice (Form 38, or if numei-ous an abstract thereof on Form 46) ; disposed of by sales at auction(Form 44) ; dropped per proceedings of board of survey, a copy of which must accompany the return ; dropped per inventory and inspection report, the blank form for which is furnished by the Inspector General of the Army; or "expended" (no form required). In short, all prop- erty in any way disposed of during the month should betaken into account here- under. At the bottom of the return should appear in the proper place "Balances remaining on hand, to be carried to the next return." All papers are to be filed or placed in the order in which they are entered upon the return. — Regs. Subs. Dept. Vide A. R., 781, lUi- 142. The following are the blank forms which pertain to the return of sub- sistence property : Abstract of purchases (Form 46) ; as per data from Forms 7 and 8. Invoices of property (Form 38) transferred from other officers, when the number of such invoices is not so numerous as to require them to be entered on an abstract (Form 46). Abstract of transfers (Form 46) when the number of invoices of property transferred from other officers on Form 38 is too numerous to be entered on the face of the return (Form 45). "When necessary, quantities of property are taken up per proceedings of boards of survey, inventory and inspection reports, or to correct errors, etc. Invoices to or receipts from other officers for property transferred to them (Form 38), when the number of such invoices or receipts is not so numerous as to require them to be entered on an abstract (Form 46). Abstract of transfers (Form 46) , when the number of invoices to or receipts from other officers for property transferred to them on Form 38 is too numerous to be entered on the face of the return (Form 45). Account of sales at auction (Form 44). When necessary, quantities of property are dropped per proceedings of boards of survey, inventory and inspection reports, or to correct errors, etc. — Regs. Subs. Dept. 28 ACCOUNTS AND RETURNS — ADVERTISING. 143. If practicable all invoices of property will be entered in chronological order on the return of property (Form 45), or on the abstract of transfers (Form 31).— Regs. Subs. Dept. 144. Returns of subsistence property (Form 45) will be prepared in dupli- cate by each officer accountable for any property. One copy, signed by the accountable officer and accompanied by appropriate vouchers, etc., will be mailed, or otherwise sent to the Commissary General, and the other copy retained by the officer. Where articles of subsistence property on hand are few in number, and transactions have been small, manuscript returns may be made in place of the bulky returns on Form iS.—Regs. Subs. Dept. Vide A. R., 782. mi- . ADVERTISING. -^ O. '^y/O C 14:5, Hereafter, except in cases of emergency, or where it is impracticable to secure competition, the purchase of all supplies for the use of the various departments and posts of the Army, and of the branches of the Army service, shall only be made after advertisement. — Act Mar. 2, 1901 {G. O No. SG, A. G. O., 1901). 146. Advertisements may provide that proposals will be received only from a class of dealers competent to furnish articles of the particular character required. — Decisions Comp. , vol. 1, p. 363. 147. Advertisements must appear in the language of the paper in which inserted, i. e., if inserted in a German paper, the advertisement must be in German. — Form 65, Subs. Dei^t. 148. Lists of newspapers that are officially designated are not published. Officers, in requesting authority to publish advertisements, will recommend the papers in which it is desired to advertise. The necessary blanks for the purpose (Forms 58 and 59, Subs. Dept.) will be supplied by the Commissary General. — Regs. Subs. Dejit. Vide A. R. , 579. 149. No advertisement, notice, or proposal, for any Executive Department of the Government, or for any bureau thereof, or for any office therewith con- nected, shall be published in any newspaper whatever, except in pursuance of a written authority for such publication from the head of such Department ; and no bill for any such advertising, or publication, shall be paid, unless there be presented, with such bill, a copy of such written authority. — Rev. Stats., 3S3S. 150. The written authority for the publication of advertisements, etc., under section 3828, Revised Statutes, must precede such publication. No sub- sequent approval or authorization can legalize advertising done without such written atithority, so as to warrant payment for the same. — Decisions 3d Comp., Dec. 11, 1876. Vide G. 0. No. 3, A. G. 0. , 1899. 151. In no case of advertisement for contracts for the public service shall such advertisement be published in any newspaper published and printed in the District of Columbia, unless the supplies or labor covered by such adver- tisement are to be furnished or performed in said District of Columbia. — U. S. Stat. L. , vol. 17, p. 105. 152. Advertisements inviting proposals will ordinarily be issued by the officer who is to make the contract or purchase ; in special cases, if competent authority so direct, they may be issued by any other officer. — A. R., 601. 153. Officers will observe conciseness in wording advertisements, and the matter, including the heading and the name and title of the signing officer, must be set up close in one paragraph, without dash or blank lines, leading or display, and in type no larger than that ordinarily used in advertisements. At offices and depots where proposals are frequently invited it is not necessary to publish ADVERTISING. 29 in each case the conditions usually imposed upon bidders and contractors; a statement that they will be furnished on application will suffice ( Vide A. R., 580, for specimen advertisement set up in accordance with the foregoing require- ments. ) — Regs. Subs. Dept. 154. No official advertisement will be published in any newspaper except under special or general written authority of the Secretary of War. Special authority authorizes the publication of a given advertisement a specified num- ber of times in a designated newspaper or newspapers. General authority is granted only to disbursing officers engaged in making frequent purchases and contracts, and authorizes the publication, for specified periods, in designated newspapers, of such advertisements for proposals as their duties may require. Due economy as to the number of newspapers in which an advertisement is to appear will be observed by officers having general authority to advertise, no greater number being used in any case than may be necessary to give proper and sufficient public notice. — A. R., SSI. 155. — General authority to advertise (Form 59) is granted only to a disburs- ing officer or his successor at a particular station ; and if an officer who makes a request and receives authority to advertise for a specified period changes station during that time, it is not necessary for his successor to make a new application for authority to advertise for the period covered by the authority of his prede- cessor. — Regs. Subs. Dept. 156. Disbixrsing officers engaged in making frequent purchases and contracts will, before the commencement of a fiscal year, request general authority to advertise for the ensuing fiscal year. Such authority will be granted to the office, not to the officer. Accounts for publishing advertisements will be sub- mitted for audit, in accordance with paragraph 585 of the Army Regulations, as soon as practicable after their receipt from the publisher or proprietor of the newspaper in which the advertisement was published. — Cir. No. 4, ^- G- O., 1902. 157. Requests for authority to advertise will be made upon the prescribed blank forms (58 and 59, Subs. Dept.), except that in case of great emergency, the nature of which will be stated, authority to advertise may be requested by telegraph.—^. R..SSS. 158. Advertisements in newspapers announcing sales of property or inviting proposals for furnishing labor or supplies will, as a rule, allow thirty days to intervene between date of first publication and date of sale or opening of bids. If necessity require, a shorter period may be allowed, but no period of less than ten days will be designated except in case of emergency. The officer who is accountable for property which is to be advertised for sale, or who is authorized to invite proposals for furnishing labor or supplies, is the one upon whom de- volves the duty of determining whether an emergency exists warranting the designation of a period less than ten days for the publication of the advertise- ment. No officer will authorize the publication of an advertisement beyond the morning of the day on which the sale or opening of bids is to occur, and no pay- ments will be made for continuing such publication beyond the period author- ized.—^. R., 5SS. 159. Ordinarily advertisements will be given six insertions in daily, or four in weekly papers. When more than ten days are to intervene between the date of the first publication and the date of opening, those in daily newspapers inviting proposals will at once be given four consecutive insertions, and immediately be- fore the date of opening, two consecutive insertions. In case of emergency, advertisements may be given one or more insertions, as time and circumstances permit. — A. R.. BSJt. 30 ADVERTISING. 160. In oases of large purchases a period of thirty or more days should inter- vene between date of first publication and of opening proposals. In small pur- chases, from ten to thirty days should intervene, and when the public exigency (constituting an emergency) does not permit ten days to intervene, the period should be for as many days as the oii'cumstanoes will permit. The existence of such emergency is to be determined by the officer upon whom the duty of mak- ing the purchase devolves. Advertising for proposals by newspapers, in accord- ance with Article LV, will be adopted when time permits, and the quantity or value of the purchase, or character of the services, in the opinion of the pur- chasing officer, will justify the expense. When notice of less than thirty days is given, advertising by circulars (sent to principal dealers in the localities where the supplies or services are desired, and posted in public places) is per- missible. A purchasing officer may advertise by newspapers and circulars at the same time.— .A. R., 598. Vide Cir. No. 8, A. G. O., 1900. 161. Every voucher for official advertising must be rendered upon the Gov- ernment official form (Form 22), and be accompanied if practicable by the letter of authority to publish (Form 65) and a copy of each issue of the paper in which the advertisement appeared. — Form 65, Subs. Dept. 162. When advertisements or specifications thereunder do not announce fixed standards for articles required, they should be so worded as to permit bids to be considered item by item, and awards to be made for the most suitable articles of each kind offered. — A. R., 599. 163. Whenever standards for supplies to be purchased can be made knov^n by reference to approved samples or by accurate descriptions, advertisements and specifications will state that: "Articles must be equal to standards pre- scribed by the purchasing officer, who reserves the right to determine whether an article offered under a bid or presented for delivery under an award is equal to the standard. Information concerning standards to be obtained upon appli- cation at this office.'' — Regs. Subs. Dept. 164. Whenever it is intended to require that guaranties shall accompany proposals, that fact, the amounts in which the guarantors are to justify, and the periods to be allowed after the award for the execution of contract papers and bonds, will be stated in the advertisement or specification. — A. R., 600. Note. — The circular advertiBement of recruiting oflficers will be prepared iu accordance with printed in- structions on Form ^8 of the Subsistence Department. 165. In purchasing stores needed for filling monthly requisitions, the. news- paper advertisements or circulars inviting proposals should be issued about the middle of the month and the proposals be opened near the end of the month (say 15th-25th), and should call for "such quantities as may be required from time to time by the purchasing officer during the succeeding month." — Regs. Subs. Dept. 166. In purchasing stores needed for filling quarterly requisitions and requi- sitions for longer periods, the newspaper advertisements or circulars inviting proposals should call for approximate quantities of each article needed, and the specifications should reserve the right "to decrease; and, with the consent of the successful bidder, to increase the quantities advertised for to such quantities as may be required by the purchasing officer at the time of the award." — Regs. Subs. Dept. 167. When a chief commissary authorizes a commissary at a post to make a purchase of articles, he will f ui-nish him with a draft of the advertisement and authorize him to apply for authority to publish the same in newspapers ; or, if he wishes him to advertise by circulars, he will have the requisite number of ADVERTISING. 31 circulars prepared and sent to him for distribution. All such advertisements and circulars should be signed by the commissary "by authority" of the chief commissary.— ie^ers. Subs. Dept. 168. the following is the usual form of circular referred to in preceding paragraph : ADVERTISEMENT KOR PROPOSALS FOR SUBSISTENCE STORES. Office of the Commissary, ,190- Sealed PnoposALS, in triplicate, subject to usual conditions, will be received at this office, until 11 o'clock A. M., , 190 — , at whicli time aud place thc:y will be opened in presence of attending bidders, for furnishing and delivering, fni- use of Subsistence Department, United States Array, at such time and place at this post or at , as may bo designated, such quantities of following-named subsistence stores required during period from , 190—, tu , 190—. Full information will be furnished upon application to this office. (Bidder will here insert price uf article bid on.) PRICE. prr per per per per per per per per per per per (Bidder will here insert price of article bid on.) PRIOE. per per per per per per per per per per per ^ per By Authority of the Chief Commissary; - Commissary. PROPOSAL. Place of business: Date: — The Commissary, Sir: In accordance with above advertisement and specifications on reverse side hereof, and with a full understanding of same, propose and agree to furnish the Subsistence Department, United States Army, such quantities of above-named articles at prices specified as may be accepted hereunder. Name, , Residence (City, County, StatL-}, . (Signed in tnplicate.) Name, Residence (City, County, State), — LETTER OF ACCEPTANCE. C'FFICE of the COMMlSSAUy, , 190—. Sir: Under above advertisement and iiroposal, 1 hereby accept the following at the prices stated, viz: , Commissary. - (Name of bidder). — (Address). Note. — An invoice or bill, stating number of packages, gross aud net weights, and the price, must be sent with the articles with each delivery. 32 ADVERTISING. SPECIFICATIONS. * Bids on cvi'Ucles of inferior quality are not desired and will not be considered. Bidders must, when required by the commissary, furnish guarantee bonds with their proposals. Fresh beef must be good in quality and condition, fit for immediate use, and from fore and hind quarter meat proportionally, including all best cuts thereof. Necks shall be cut off at fourth vertebral joint, and breasts trimmed down ; shanks of forequarters shall be cut off four inches above knee joint, and of hind- quarters, eight inches above hock joint. Necks, shanks, and kidney tallow, and beef from bulls and stags, and from females (except from spayed heifers) shall be excluded from delivery. The minimum weight of carcasses when dressed shall not be less than five hundred pounds, net. When it is proposed to furnish fresh beef as above, and of temperature not greater than 50 degrees Fah- renheit, that fact will be clearly stated in bid. Fresh vegetables shall be of good varieties, of reasonably large and uniform size, fully matured, dry, free from cuts and dirt, and in all respects of good quality and in good condition, and shall be put up in good sacks or other suitable packages. Flour supplied shall be " straight " flour only, and each brand shall be capable, when used by itself, of pro- ducing a high grade of good bi-ead. Samples of articles, when required, must accompany proposals and be referred to therein. Preference will be given to articles of domestic production, quality and price being equal. Articles must be equal to standards prescribed by commissary, who reserves right to determine whether an article is equal to standard. Information concerning standards will be given upon application to him. All stores contracted for, including packages containing them, shall be subject to such inspection as maybe deemed necessary by tht commissary, and whenever, in his opinion, any stores or packages tendered for deliv- ery are not of kind or quality stipulated for, they shall be rejected, subject to appeal by contractor to com- manding officer, whose decision shall be conclusive in regard thereto. In case of failure of contractor to deliver stores as stipulated, the commissary is authoriz-^d to supply, by pur- chase in open market or otherwise, any deficiency resulting from such failure (the stores so purchased to be as near as possible of kind and quality contracted for) , and the contractor shall be charged with, any excess of cost over that of furnishing at contract price. All items bid on loLll he considered separately. Prices will be stated per units of quantity in which articles are advertised for. The cost of packages and expense of delivery must be included in price of article. Stores must be delivered at time and place designated by commissary, free of all extra charges. Actual net weight, measure, or number, at time of delivery, will be purchase weight, measure, or number. All packages must be in first-class shipping order; barrels must be full headlined and well coopered; boxes and crates must be strong, securely nailed, and full strapped ; and sacks must be good, well sewed, and have the four corners tied. Every package must have marked thereon the name of article, the actual gross, tare, and net weight, or measure, or number, at time of delivery— packages of pork, flour, etc., which have fixed standard contents, excepted — the words " U. S. Sub. Dept.," initials of purchasing officer, date (month and year) of delivery, and name and place of business (city or to)vn) of seller, and such shipping marks required ; also, there must be stenciled on both ends of each package a crescent 3 inches high by 2 inches wide. The right is reserved to i-eject any or all proposals, or parts thereof, and to waive any informalities therein, and to decrease and, with consent of bidder, to increase quantities named in bids to such quantities required by purchasing officer at time when a delivery is called for under an award. When a firm bids, the signer must state af er firm signature the names of members composing it. Anyone signing proposals as an agent must, if required, file with it legal evidence of his authority so to do, A proposal by a corporation must be signed in corporate name, followed by signature and capacity of person signing, who will, if required, file therewith legal evidence of his authority to do so. A proposal by a person who affixes t-o his signature the word "president," "secretary," "agent," or other designation, without disclosing his principal, is the pi'oposal of the individual. The place of residence of every bidder, with city, county, and State, must be given after his name, which must be written in full. Alterations or interlineations must be noted over separate signature of bidder. A bidder's guarantee, on form furnished by this office, must accompany proposals if required. Successful bidders must be prepared, if required, to enter into formal written contract, with bond, whereof the penalty shall be one-third the probable consideration of contract, with two sureties who shall be citizens of United States, and who must jointly justify in double the amount of penalty, or a corporation which must justify in full amount of penalty. Sureties to bonds executed in any foreign country, or in the Philippine Islands, Cuba, Porto Rico, or Hawaii, or for the performance of contracts entered into in those places, need not be citizens of the United States. Contracts will bo made subject to approval of Commissary General, and to termination by him at any time. Transfer of contract or interest in it is prohibited. No member of, or delegate to, Congress, nor any person belonging to or employed in the military service of the United States is or shall be admitted to any share or part of a contract, or to any benefit which may arise therefrom. Payment will be made by commissary on completion of contract or at end of calendar month, or as soon thereafter as he is supplied with funds fur the purpose. Proposals, in triplicate, must be inclosed in sealed envelope, which must bo addressed to the commissary, and have marked thereon " Proposals for Subsistence Stores, to be opened , 190 ." Bidders are invited to be present at opening of proposals. ADVERTISING — APPROPRIATIONS AND FISCAL, YEARS. 33 169. Advertisements and specifications should describe packages which may be desired, and which differ from the usual commercial packages, in a way not to be misunderstood by bidders. — Regs. Subs. Dept. 170. Proprietary articles, except such as are definitely designated in the official lists, should not be advertised tor.— Regs. Subs. Dept. 171. A copy of each advertisement and specification will be promptly for- warded, unless otherwise instructed, by the officer issuing .it, direct to the Commissary General, together with all information required for a complete understanding of the necessity for the proposed contract or purchase, and in case of notice by circular, there will be indorsed on it the names of persons to whom sent, and if issued for a period of less than ten days, the reason why a longer period was not allowed will be stated. — A. R., 60S. 172. Copies of advertisements forwarded to the office of the Commissary General need not be accompanied by a letter of transmittal. Any explanation necessary will be made on the back of the advertiseraent or specification. — Cir. Letter, O. C. O., July B, 1893. 173. Vouchers covering bills for advertising in newspapers must, prior to payment, be submitted to the Secretary of "War. They will be prepared by the publisher, in duplicate, upon prescribed forms, and each will have attached a copy of the advertisement cut from the newspaper. No voucher will contain the account of more than one newspaper, nor for more than one advertisement. The date of first and subsequent insertions, number of lines, squares, or folios ; number of insertions charged and ordered ; and the amount charged, will be entered in the proper columns. The column headed "Amount allowed" will be left blank. The receipt should be signed in duplicate by the publisher or proprietor, or other person authorized to receipt for money in the name of the paper. Indorsed on the voucher will appear a copy of the authority of the War Department for the publication, stating its number. The accounts thus pre- pared will be forwarded by the certifying officer direct to the chief clerk of the War Department, with an indorsement describing the inclosures, preferably on letter of authority, or, if the letter of authority is not in the hands of the officer, then by a letter of transmittal.— 4. R., 585. Vide Cir. No. 4, A. G. O., 1902. 174. Accounts presented to officers for advertisements which they did not order, but which are shown to have been ordered by the Secretary of War to be published in the newspaper presenting the accounts for payment, will be prepared upon the official forms and transmitted to the chief clerk of the War Department in the same manner as other accounts for advertising. The follow- ing form of certificate will be used in such cases: "I certify that the annexed advertisement was cut from the newspaper named in the above account, and that . it was inserted in that newspaper for the period stated." Claims of publishers of official newspapers for advertisements copied from other papers without authority from the Secretary of War will not be paid. — A. R., SS6. 175. In the event of an officer's death or removal, the outstanding bills for advertisements pertaining to his office will be prepared, certified, and forwarded by his successor, who is authorized to vary the form to correspond to the facts. Officers changing stations will leave with their successors complete records rela- tive to unsettled accounts for advertising.— .A. R., 587. Note. — For jKklitional iuforumtion about advertising in newspapers, vide instructious on bacl£ of Form 65; Military Laws of the United States, page .'i69, note 4, and page 573. APPROPRIATIONS AlfU FISCAL TEAKS. 176. The fiscal year ends on June 30. The quarters of the fiscal year are as follows; First quarter, July 1 to September 30; second, October 1 to December 31 ; third, January 1 to March 31 ; fourth, April 1 to June 30.-^4. R., 699. 34 APPROPRIATIONS AND FISCAL YEARS — AWARDS. 177. All ofiicers, agents, or other persons receiving public moneys appro- priated by any Army appropriation act shall account for the disbursement thereof according to the several and distinct items of appropriation expressed in such act.— ^Ici of July S, 188 J^ (« Stat. L., 113). 178. The official designation of the appropriation for the Subsistence Depart- ment under vyhich disbursements are made and accounted for is ' ' Subsistence of the Army" (indicating the particular fiscal year), and for that purpose it constitutes one fund. The method of designating appropriations by fiscal years will be strictly follov^ed in all estimates, accounts, abstracts, vouchers, and other official money papers pertaining to the Subsistence Department. — Q. O. No. S6, A. G. O., 1901; Cir. No. 3, O. C. G., 1883. 179. So much of the appropriation for subsistence of the Army as maybe necessary may be applied to the purchase of subsistence stores for sale to officers for the use of themselves and their families, and to commanders of com- panies or organizations, for the use of the enlisted men of their companies or organizations, and the proceeds of all sales of subsistence supplies shall here- after be exempt from being covered into the Treasury and shall be immediately available for the purchase of fresh supplies. — Act of Mar. S, 1875 {18 Stat. L., 410). ISO. The "subsistence supplies " contemplated in the preceding paragraph, the proceeds of all sales of which are made immediately available for the pur- chase of fresh supplies, comprise not only the articles denominated ' ' subsist- ence stores," but also the necessary means for handling, preserving, issuing, selling, and accounting for these supplies, such as tools, scales, measures, utensils, stationery, safes, .office furniture, etc. — S Dig. "d Comp. Decisions, par. 1336. 181. When the Commissary General notifies officers of remittances, he informs them of the amount remitted under each head of appropriation, and designates the fiscal years. — A. R., 700. 182. Accounts current, abstracts, and vouchers, including transfers and refundments, will have noted "in red ink on the face and also in the brief on the back the fiscal year to which the funds pertain. — A. R., 701. 183. No account current will contain accounts of different years; and no item will be entered thereon unless it pertains to the fiscal year to which the account belongs. — A. R., 70S. 184. All public funds on hand at the close of a fiscal year, except those required to pay outstanding liabilities incurred during such year (a schedule of which will, if possible, accompany the last account current for the year) will be deposited to the credit of the Treasurer of the United States or transferred to a chief commissary and the disbursing officer's account closed by credit for such deposit or transfer. — A. R., 70S. Vide Rev. Slats., 3690. 185. Balances retained after the close of the fiscal year for the purpose of paying outstanding liabilities will be carried to a " supplemental account cur- rent" for the fiscal year to which the funds pertain. — ^-1. R., 706. 186. When disbursements are made from such balances, accounts will be rendered as " supplemental accounts " for the fiscal year to which the funds pertain.— 4. R., 707. , AAVARDS. W.Cf.fC 7/0 f 187. When proposals for supplies for the general service of a department are received at its headquarters, the chief commissary will submit them to the department commander, and under his supervision will make the award and execute the necessary papers, unless under existing orders the action of higher authority is necessary. — A. R., 620. AWARDS — BEEF CATTLE. 35 188. When a purchasing officer, acting under the direct supervision of a chief of bureau, has invited and received proposals he will make the avcard and execute the necessary papers unless otherwise directed by the chief of bureau. — A. R., 619. 189. As soon as practicable after proposals have been opened and abstracted, and the samples (if any) examined, the successful bidder will be furnished with a letter informing him of the award, giving the names of the articles, quanti- ties, prices, kinds of packages, and times and places of delivery ; and, if a con- tract in quintuplicate is to be executed and a bond furnished by him, he will be so informed. If the transaction is to take the form of a proposal and an acceptance only, a letter of acceptance reciting the names of the articles, quan- tities, prices, kinds of packages, and times and places of delivery, will be sent to the successful bidder. — Regs. Subs. Dept. 190. Unless the United States elects to exercise the right to reject proposals, which it does in rare cases, in making awards each item of a proposal will be considered separately and independently, and awards will be made to the lowest responsible bona fide bidder for the most suitable article of each kind offered, considering quality, cost of transportation, and the interests of the government. — A. R., 021. Vide Act Mar. S, 1901 {G. O. No. SiJ, A. G. O., 1901) ; Cir. No. 3, A. G. 0., 188S. , 191. With the consent of a bidder to whom an award is made, an increased quantity may be accepted at the time of the award'; but if the precise quantity of an article was stated in the advertisement or solicitation for proposals, with- out reserving the right to increase the quantity called for, no gi-eater quantity than that so stated can be accepted or awarded. Any decrease in the quantity advertised for will be made if required by public interest. — Regs. Subs. Dept. 192. Slight failures on the part of a bidder to comply strictly with the terms of an advertisement should not necessarily lead to the rejection of his bid, but the interests of the Government will be fully considered in making the award. — A. R., 6SS. 193. Articles of domestic production or manufacture will be preferred to those of foreign origin, cost and quality being equal. — A. R., 623. 194. When no guaranty is required, bidders must, if called upon by the awarding officer, furnish satisfactory evidence before the award is made to them of their ability to carry their proposals into effect. — A. R., 62^. BEEF CATTLE. 195. Beef cattle will be purchased only when necessary for supplying beef to troops in campaign or on the march. — A. R., 1376. 196. Advertisements and contracts for the purchase of beef cattle will pro- vide for an average gross weight, and stipulate that none below a specified weight will be received. Generally those weighing less than 1,000 pounds or more than 1,400 pounds should not be accepted, but when the limited number of troops to be supplied or other sufficient reason renders it necessary, the pur- chase of cattle weighing less than 1,000 pounds is permitted. The purchase or acceptance of cows, heifers, bulls, stags, and cattle that are wild, lame, or diseased is prohibited. — Regs. Subs. Dept. 197. The horns of cattle afford a means of judging of the age and quality. When the animal is three years old, the horns are smooth and handsome ; the tip at the extremity of the horn usually falls off, and the ring at the root appears ; a new ring is formed between this one and the skull every year after. Fine, smooth horns are seldom found on an inferior animal. Thick and coarse heavy horns are almost invariably found on inferior animals. — Cattle and Cattle Feeding, pp. 4 and 5. 36 BEEP CATTLE. 198. Beef cattle are paid for by net weight, determined in the manner indicated below. — Regs. Subs. Dept. 199. Contracts for beeves will stipulate that the animals shall be kept with- out food and water for twelve hours immediately before weighing, and the method prescribed below for determining the net weight will be inserted therein. When open purchases are made, and time or circumstances do not admit of reducing to writing the terms of purchase agreed on, the method of determining the net weight will be stated to, and accepted by, the parties supplying the cattle. — Regs. Subs. Dept. 200. Each bullock when received by purchase, or transfer from another officer, will be accurately weighed, if practicable and its estimated net weight determined by the following table : Gross weight. Estimated net weight. 800 pounds or less Over 800 pounds and less than 1,300 pounds 1,300 pounds and over 40 per cent of gross weight. 50 per cent of gross weight. 66 per cent of gross weight. This mode of determining the net weight will govern only when the beeves are in condition to yield fresh meat of good quality ; if not in such condition they will be rejected, unless the purchase be necessary, when a less per cent will be adopted for the net' weight. Previous to weighing, cattle should, if practicable, be kept twelve hours without food or water. — Regs. Subs. Dept. 201. If impracticable to weigh the cattle, the herd will be separated into three lots, according to apparent weight — heavy, medium, light — or into a greater number of lots, if the herd is large and the cattle of great diversity in weight. From each lot an animal will be selected as of the average weight and condition thereof, killed, and dressed and trimmed as follows : Necks cut off at the fourth vertebral joint, breasts trimmed down, shanks of fore quarters cut off 4 inches above the kneejoint, shanks of hind quarters cut off 8 inches above the hock joint. The accurate scale weight of the carcass of each animal thus dressed and trimmed (excluding necks, shanks, and kidney tallow) shall be considered as the average net weight of the cattle of the lot from which the animal was taken. — Regs. Subs. Dept. 202. The delivery of the beef cattle shall be accomplished in the following manner : When the contractor is ready to deliver the cattle he should so notify the commissary. If there be a commanding officer the commissary shall at once report such notification to him. Thereupon the commanding officer shall immediately convene a board of officers, to consist of as many members, not exceeding three, as can be assembled, one of whom shall be the commissary, and the others shall be preferably company commanders. The commissary and the commanding officer shall comprise the board if no other officers are avail- able. As soon as practicable the board shall personally inspect the cattle, select such as conform to the requirements of the contract, and determine their net weight in the manner prescribed in the preceding paragraphs. Upon the determination of such net weight the commissary shall receive the cattle so selected and plainly brand them on the left hind quarter with the letters " U. S. " If the commissary be the only officer on duty at the post mentioned, he shall at once pursue the course prescribed in this paragraph for a board of officers. The board shall furnish a report (or the commissary shall furnish a certificate, as the case may be) setting forth fully the method pursued for determining the net weight of the selected cattle, the several steps taken by them or him in the performance of their or his whole duty relating to the contract, and the number of head and aggregate net weight of the selected cattle.— iJegs. Subs. Dept. BEEF CATTLE. 37 203. When in the transfer from one officer to another it is not practicable to determine the net weight of beeves as hereinbefore prescribed, the average VP^eight of each animal will be assumed to be the same as last determined by the regulation methods. — Regs. Subs. Dept. 204. Beeves will be accounted for by number and net weight on the return of subsistence stores. — Regs. Subs. Dept. 205. In driving cattle they should be started on the road at daybreak, and after one hour they should be stopped to rest and mminate, when they will be found to drive with more ease to themselves than if the stoppage had not been made. At meridian, if opportunity offers, the herd should be halted from one to two hours, allowing them to feed and water. Cattle should never be driven, but permitted to assume their own gait, except the lively fast-traveling ones that require to be held in check to give those in rear an opportunity to close up and prevent separation. A herd should never be separated in sections, espe- cially in proceeding through a wooded country. The number of men requii'ed in the field is about three to the 100 head. They should be placed at equal distances on the sides, with a strong force of herders in the rear to guard against straggling, for there will be in all large herds some that are lame or too heavy to travel well. — Regs. Subs. Dept. 206. In herding cattle, where there are no fences for corrals, the cattle should be allowed a free range of country, with mounted herders at equal inter- vals and within sight of each other on the outer circle. — Regs. Subs. Dept. 207. In pasturing cattle, water should be of convenient access from the feed- ing grounds, and cattle should not be kept on the pasture more than eight hours in twenty-four, commencing at daylight in the morning, removed at the expiration of four hours, and replaced at say 2 o'clock p. m. and removed at 6 o'clock p. m. This method gives them an opportunity to chew the cud and prevents unnecessary trampling of the grass. — Regs. Subs. Dept. 208. When sufficient pasturage can not be secured for beeves, hay, corn, and other articles of forage will be purchased and fed to them in such quantities as may be necessary. Hay and corn are the best forage, and if fed in the propor- tion of about 12 pounds of each will ordinarily keep cattle in good condition — to be fed half each in the morning and half in the evening. — Regs. Subs. Dept. Vide Form 43. 209. Cattle should be allowed to drink whenever they desire, but when this is not possible, they should be driven to water after the morning and evening feed. — Regs. Subs. Dept. 210. Cattle should be salted twice a week with about 4 ounces per head at each issue. — Regs. Subs. Dept. 211. The animal heat leaves the beef in about twenty-four hours after being killed, and if an animal is killed, dressed, and immediately thereafter issued to troops, it is very liable to cause diarrhoea and is otherwise prejudicial to health. For this reason beef cattle should be slaughtered at night, if practicable, to allow the animal heat to escape as a sanitary measure. In temperate climates cattle should, when practicable, be killed twenty -four hours before issue; in hot climates at least ten hours. — Regs. Subs. Dept. 212. In taking off hides care should be observed not to cut them, as every knife cut reduces the value of a hide. Hides will be preserved by drying or salting, and sold as soon as practicable ; and will be accounted for by number on the return of subsistence stores. — Regs. Subs. Dept. 213. Whenever time and convenience will permit, the tallow will be rendered, placed in suitable receptacles, and sold as soon as practicable. Tallow will be accounted for by pounds on the return of subsistence stores. — Regs. Subs. Dept. 38 BLANKS. BLANKS. 214. The standard blank forms used in Army administration, with the notes and directions thereon, have the force and effect of Army Regulations. New forms or alterations will not be made without the authority of the Secretary of War, and the date on which a form or alteration was authorized will be printed on the form itself. All notes or directions on these blanks will, prior to their issue, be approved by the Secretary of War. These forms and lists of them will be furnished by the chiefs of the various bur'eaus and offices of the War Depart- ment. Requisitions therefor will call for them by number and name. — A. S., 1761. 215. Each blank form used in the Subsistence Department contains detailed instructions which should be carefully studied and followed. — Regs. Subs. Dept. 216. Requisitions for blanks for commissaries at posts, arsenals, in the field, etc., should be made on the Commissary General. Such requisitions should be made ordinarily for a six months' supply for a garrisoned post, beginning July 1. Excessive requests for blank forms in many cases indicate not alone a lack of care in the preparation of such requisitions, but also in the use and preservation of the blanks furnished. Only such quantities will be called for as the actual needs of the public service require, and officers must give their personal atten- tion to the proper care and use of blanks furnished them. In making requisi- tions the quantity on hand will be deducted from the quantity required as in the case of other public property, and the period for which blanks are desired will be stated, which should not exceed six months. — Regs. Subs. Dept.; Cir. No. 6, A. G. O., 1902. Vide A. R., S9S, lUO. 217. Post commissaries should be the sources of supply for all company conimanders, regiinental commissaries, and other persons needing subsistence blanks at posts and subposts. — Regs. Subs. Dept. 218. The following^named blank forms, embraced on Form 64, are not needed by post commissaries, regimental commissaries, or commissaries in the field — Nos. 6, 22, 23, 23a, 23b, 24, 25, 26, 26a, 27, 38, 29, 80, 30a, 30b, 80c, 82, 33, 35, 37, 46, 57, 58, 59, 61, 65, 70, 71, 72, 74:.— Regs. Subs. Dept. 219. Each post commissary at a permanent post should be provided with not exceeding one blank case for the careful preservation of blanks. — Regs. Subs. Dept. Vide Cir. No. ^, O. C. G., 1901. BLANKS. 39 jd H ,d O) m o > w ft Cl a 5 m r^ n ^ 'O n a -t-» S g m Tl cfl (J) g .?, rr-l U <11 M. bn 13 13 CS fl is 1 4^ i:! a > 0"' of n 4-> 1 i XI p. p p< rn 1 U o m O) ■^ .s nl -tf ni ," O 4^ -frj (3 o /-i o hn fi n o ^ rfl o S § F-i O CD s ,a H Si , ,13 O -!=; (M N 13 eg S 3 iSi as B X a - o o CO "t .~ -^5i H-M- a 50 a '5 ..0 .QOO "^y p 4i < < < < gaaaa saaa a a a a s a c d oi a ai oi 0000 saga aaaa 0000 0000 g g g g g 13 o o o o g £ g g S S g aaaa aaaa a i = = = 0666 CS a a C5 >, >> >i >^ >% >, >. >i >> i i 3i 1 % s g 1 ^ i fl H H g fi a a fi a a a S S a a a a a a a 000 D 3 S S 0000 u u U u o u o u ^ S c a a ass 000 o o y £ = g fl a ^ M - (o a O S < < f^ bo £ — '=3 H '5 ''^ .iS £ > S s H C o U ° a ° M a s CO 'o ^ £0 a> ® CO a, c 5Bsa.gS3 -«J <) CO ^ go a a O^S U.£ U-*^ 0.£U4-' gagcgagaga S "S " 5 « 9 »(j < > > a^ a 's p a S ® o s-qa *3 < „-j §1- bCj- o S3 " . — i ^ a o^ '-• ; b 5 ■ c-=" s > g.2-S S s = n go as - ™ o 5-a 40 BLANKS. 1 G.O.No.l31,A.G.O.,lS98. Vide A. K., 718; Forms 58, 59, 65. 1 B O U g O G < To accompany a proposal when a guaranty is required. A. R., 638 to 643, and 652 to 657; and > "Bonds." Vide G. 0. No. 165, A. G. <»., 1901, lA. R., 617, 025, 626, 631; and " Abstracts f of Proposals." Sheets to add to Form 32. A. R., 1441; and " Accounts and Returns." G. 0. No. 133, A. G. 0., 1901. This is an independent return. §■5 ! 1 1 ! ! 1 ! 1 1 11 -^13 ! 1 1 1 II 1 bUs SB sf-3 J « J gig a a p ocpa pc pog g g g si S S& 8 3883 33 a a n m h . Stores Stores Stores Stores Stores r property. 1 B 1 l B a a o i i i s i i i 1 LCommissary General,!" I only when required, \ Commissary General ___ Commissary General ___ Commissary General — Commissary General ___ Commissary General — 1 1 1 "S B a H o « o o < < Return of stores- Return of stores Retui'ii of stores Return of stores Return of stores, or return of property. 1 1 ^ ^ J .a 1 1 c a B a 1 1 O O O O 1 1 SS S S ! i 3 o a S o £ c |l Return of stores Return of stores, or return of property. •2 a Return of Civil Employees and of Extra- Duty Men. Voucher for Advertising (General and Special). Contract for Fresh Beef __ ^ Contract for Refrigerated Fresh Beef, Island Possessions. Contract for Freshly Slaughtered Fresh Beef, Island Possessions. a O 1 1 c o Contract for Fresh Vegetables Contract for Fresh Vegetables, Island Pos- sessions. Contract for 8u[>plie3 Contract for Meals for Recruits (by proposal and acceptance). Bidders Guarantee _ _ - Contractor's Bond (when principal is an in- dividual or partnership, and sureties are individuals). Contractor's Bond (when principal is an in- dividual or a partnership, and surety is a corporation). Contractor's Bond (when principal is a cor- poration, and sureties are individuals). Contractor's Bond (when both principal and sureties are corporations). 2 £ •s 1 < Abstract of Proposals, large — Extra inside sheets for. Return of Subsistence Stores Recruiting Officer's Return of Subsistence Stores. Abstract of Purchases of Subsistence Stores, small. Abstract of Purchases or Transfers of Sub- sistence Stores, large. Combined Invoice of and Receipt for Stores and Property. c 53 §3 g3 S s S (M CM Ca IN OJ (N ^11 CO 0" n m meS m n cS BLANKS. 41 |2i £ ■ & s s ■ °^ " Jo" c w W O o c « 0) w TDCT-o TO s o 1 1 ] j ] 1 > < 1 1 1 be bn . ?. ^ £? ores 11 stoi prop a ft o* = = 3c:33ScSG S eS £ t: o o CQ CO 5S ^n PH &, K M :« 55 !« CO CO CO -r; T3 < K Commissary General — Commissary General Commissary General __. Commissary General Commissary General .^_ Commissary General _— Commissary General ... Commissary General or officer who advances funds. Chief Commissary of the Dept. Chief Commissary of the Dept. Chief Conimissarv of the Dept. Chief Commissary of the Dept. Cliief Commissary of ttie Dept. Commanding officer post or regt. who sends it to commis- sary. Presented to commi.s- sary. Presented to post com- missary after approval. (^opy to Comy. Gen. and each purchasing comy. and chief corny. who is not apurcbas- iiiil corny. Cliief Clerk, War Dept., through Coniy. Gen. Chief Clerk War Dept., throutih Comy. Gen. Chief Commissary of the Dept. Return of 8tores._ Return of stores.. Return of stores__ Return of stores.- Account current. Return of stores. Return of prop- erty. Return of prop- erty. Return of prop- erty. Month Month Month Month Month or quarter. Quarter „_ Quarter .. Month (1 months. :i mouths. 12 months Montli Month ___ Month .._ Month ___ Annual Month ... Return of stores Return of stores Subvoucber to Form 40 Subvoucber to re- tained Form 4. Return of stores Account current. Re- turn of stores. Re- turn of property. Return of property... II 11 1 ! 1 M M 1 1 1 1 1 1 1 1 ' '' i ains and Wastage Ue ues from Enlisted Men f Cattle and Forage ^ es at Auction istence Property rebuses or Transfers of Sub- erty, large. nds Stores for Issue to Troops Stores for Issue and Sales ... Subsistence Property Stort's for Siiles . i <: Purchase for Cash (officers men ) . haseon Credit (enlisted men), bsistence Stores at Post bsistence Stores (purchasing r Authority to Advertise, r Authority to Advertise. ■a § s a l| =1 o ^ ^ i Mm o o a a 3 !- ~ 9< SS £ c: gco SO 3lii 42 BLANKS. 3 1 A. R., 898, and " Reports." A. R.,112, and "Reports." To make duplicate copies. A. R.. 1440. When received back with Form 22 from publishers, to accompany that form when sent to Chief Clerk, War Dept., for ap- proval. Vide Form 53, and G. 0. No. 11, A. G.O., 1902. Signed copy for commissary to file with his retained abstract of issues (Form 40) and memorandum copy for the company com- mander. G. 0. No. 9, A. G. 0., 1902. A. R., 1394, as amended by G. 0. No. 130, A. G. 0., 1901. Also contiiins data, for return of stores. For use of transport commissary. 'Paragraph 202, Regs. Army Transport Service. Regs., Army Transport Service, 139. One copy for file with retained abstract sales ( Form 4 ) , and one to paymaster who pays tho officer, or to chief paymaster of the department. G. 0. No. 12, A. G. 0., 1901. G. .t. No. 130, A. G. O.,1901. 3° Report Report Requisition Advertising Stores _ Stores Report Money or stores. Stores Requisition Stores Money Money i Money ■H t 1 Copy to Oomy. Gen. and Adjt. Gen. Comy. Gen. , through military channels. Commissary General — Publisher of paper To commanding officer, who sends it to comy. Comy. Gen., through commanding officer. Commissary General Subsistence Supt. Army Ti-ansport Service. Corny, Gen. and Sub- sistence Supt. of Army Transport Service, home office. Commissary General (_'onnnissary General s 1 1 1 i Account current _ Return of stores _ Account current _ Account current _ ■sl 1 11^ Month MontU 6 months. Month ___ Month Voyage Month _^_ Blonth i ^3 Abstract of disburse- ments. Return of stores Account current Subvouchcr to Form 19, when making up account for pay- luetit of contractor. Name of form. Monthly Peraonal Report (officers of the Subsistence Department). Monthly Personal Report (post commissary sergeants). Blank Form of Furlough Request to Newspaper to Publish Advertise- ment. Consolidated Ration Return Report of Relief from Subsistence Duty in the Philippines. Return of Enlisted Patients in Hospital Daily Issues of Subsistence Stores on Trans- ports. Subsistence Statement and Requisition (Transports). Abstract of Subsi.steiice Stores Expended, etc. (Transports). Receipt Book for Subsistence St^jres Pui- chased on Credit by Olhcers. List of Passengers Furpiehed Meals on Transports. Statement to Accompany Proceedings of Boards of Survey. Meal Ticket Book (100 tickets in book) 1 6 S S S3 lO CD t- «5 CD «: S § S I^ 1^ CO "* lO CD BOARDS OF SURVEY. 43 BOARDS OF SURVEY. 221. The authority for boards of survey is found in Army Regulations. They are an aid in the transaction of military business, and are governed by the Army Regulations and the customs of the service. — Manual for Boards of Survey, 1, 2. 222. A board of survey will be called by the commanding oflScer of the regi- ment, independent battalion, post, or station. Such boards may, however, be convened by the commanding ofl&cer of a department, an army corps, division, or brigade. Commanding officers of regiments or separate battalions serving in the field and commanders of divisions and separate brigades have the same power to convene boards of survey and to act on their proceedings as are vested in the commanding officers of posts by Army Regulations. — A. JR., 791, 79g. 223. A board of survey will be composed of three officers, exclusive of the commanding officer and those who are interested, if that number be present for duty ; otherwise, of as many as are so present, exclusive of the commanding and interested officers; or if none but the commanding officer and interested officers be present for duty, then of the commanding officer. When only the responsible or interested officer is present, he will not constitute himself a board of survey, but will furnish the next higher commander authorized to con- vene such boards his certificate of facts and circumstances, supported by the testimony of vsdtnesses, or by the affidavits of enlisted men or others who are cognizant thereof. Should the case thus presented not be considered satisfac- tory, or in a case in which only interested officers with opposing interests are present for duty at the post or station, the next higher commander authorized to convene boards of survey may make the necessary investigation. — A. R., 791. 224. An order convening a board of survey should state explicitly the matter to be investigated. It should designate the place and hour of meeting and the names of the members, in the order of rank, and in case less than three members are detailed, it should recite the reason for such diminished number. In cases where the property in question has been previously acted upon by a board of survey, the order convening the board will so state, and require that the pro- ceedings of any previous board or boards be considered. — A. R. ,791; Manual for Boards of Survey, 8. 225. A board of survey must fully investigate matters submitted to it. It will call for all evidence attainable, and will not limit its inquiries to proofs or statements presented by parties in interest. It will rigidly scrutinize the evi- dence, especially in oases of alleged theft or embezzlement, and will not recom- mend the relief of officers or soldiers from responsibility unless fully satisfied tha'." those charged with the care of property have performed their whole duty in regard to it. In no case, however, will the report of a board take the place of the evidence required in paragraph 764, Army Regulations. — A. R., 793. 226. The investigation by a board of survey should be as searching and the action as complete as that of a court-martial. The object is not in any sense merely to exonerate individuals and relieve them from proper responsibility ; the board must go further and fix the responsibility where it belongs. It is primarily to find all the facts in the case, and next to express an opinion as to where the responsibility should be fixed, so that the loss, if any, may fall upon the proper party— the Government or the individual. Each member should make careful personal inspection of all property submitted to the board. In cases of losses and embezzlements of subsistence stores or property, boards of survey in their proceedings and recommendations are to be guided by the above requirements. — A. R., 1356, as amended by Q. O. No. 165, A. O. O., 19G1; Manual for Boards of Survey, 35, 36. 44 BOARDS OF SURVEY. 227. Public property which has been damaged, except by fair wear and tear, or is TinsTiitable for the service, before being submitted to an inspector for con- demnation, will be examined by a board of survey. By order of the command- ing officer, stores that have become so deteriorated as to endanger health or injure other stores may be destroyed ; but in every case of this nature a board of survey shall act, and an inventory and inspection report signed by the account- able and commanding ofEicers will be prepared and forwarded. In urgent cases the taking of proof and the preparation of written proceedings by the board may follow the destruction of the property. — A. R., 790. 228. In case the loss of or damage to supplies is found to have occurred prior to the time when the officer who applies for the board became responsible for the property, the board will ascertain as far as practicable how and where the loss or damage occurred, and who, if any one, is at fault, and embody this information in its report. — Manual for Boards of Survey, ^1. 229. In case of deficiency of or damage to any article of military supplies, the responsible officer must show by one or more depositions that said deficiency or damage was not occasioned by any fault on his part. — Act May 18, 18S6; Rev. Stats., 1304. 230. An officer desiring the appointment of a board of survey will forward with the application therefor his certified statement covering all the facts in the case within his knowledge, showing the vigilance exercised by him and precautions taken to guard the property from injury or loss, and the efforts made, if any, in the case of losses by theft or otherwise, to recover the prop- erty — together with the original affidavits upon which he relies to relieve him from responsibility and the number of duly attested copies thereof required by a board of survey to accompany its proceedings. The affidavits and certificates are properly submitted by him, in triplicate, to the convening authority on requesting the appointment of a board, and by the convening authority trans- mitted, vsdth the appointing order, to the president of the board. He should also forward, when necessary, a like number of copies of the written report made by the officer examining packages opened for the first time and found with contents. damaged or deficient. He must furziish whatever testimony he relies upon for relief from responsibility. — A. R., 751, 794; Manual for Boards of Survey, 29, 61. 231. When supplies are examined by a board of survey, the marks on the articles or packages, showing the name or initials of the purchasing officer, the place and date of purchase, and the names of the parsons from whom pur- chased., etc., if obtainable, should be entered in the proceedings of the board, unless it is evident from the report of proceedings that the age and condition at the time of purchase have nothing to do with the loss or damage. — Manual for Boards of Survey, 43. Vide Form, 75. 232. "Whenever a commissary officer asks for a board of survey on damaged commissary stores, he will, in addition to furnishing the other evidence required, accompany his application therefor with a list of i\ - articles to be examined and reported upon, accompanied by Form 75 filled out, showing names of articles, brands, quantities, prices, money value (computing by the invoice, not the selling price) , date of receipt at post, from whom received, date of purchase, place of purchase, from whom purchased, initials of the purchasing officer, condition when received, present condition, and how rendered unserv- iceable. These lists will be supplied in triplicate, and will be attached to the proceedings of the board as exhibits. — Manual for Boards of Survey, 60; Regs. Subs.Dept. 233. When an offlce'r to whom stores are consigned discovers damage or deficiency, he will apply for a board of survey, before which all concerned will be heard in person or by deposition. The board will ascertain and determine BOARDS OF SURVEY. 45 the amount and condition of the stores actually delivered to the receiving offi- cer, who will receipt to the officer intrusted with their transportation for the amount and quantity so determined. The latter officer will be held responsible for all damages or deficiency, unless relieved therefrom by the report of the board of survey, duly approved by the reviewing authority. — A. B., 1249. 234. The party responsible for subsistence supplies to be surveyed will not submit, under A. R., 794, affidavits or certificates of third persons simply expressing an ' ' opinion " that the officer presenting them ' ' ought not to be held responsible,'' or that "no one ought to be held responsible." Affidavits and certificates ai-e the means of conveying to the board of survey and higher authority a knowledge of the facts and circumstances which determine the responsibility of the officer concerned, and should be confined to statements of facts and circumstances only. — Regs. Subs. Dept. 235. A board of survey should hear in person or by deposition all persons concerned in the subject-matter before it. — A. R., 795. 336. Parties who seem responsible should, if possible, be notified to appear or show cause why they should not be so held. The fact that such parties were notified should be stated in the record of the proceedings of the board, and if they failed to respond note will be made of the length of time given for reply. Parties liable to become' responsible through proceedings of the board will be given an opportunity to offer rebutting or explanatory testimony and to appear either in person or by counsel or letter. In no case will anyone be held respon- sible without such hearing, unless the record plainly shows that by the nature of the case this was impracticable. — Manual for Boards of Survey, 38, 39. 23T. A board of survey can not condemn public property. Its action is purely advisory. It is called for the purpose of ascertaining and reporting facts, submitting opinions, and making recommendations upon questions of responsi- bility which may arise through accident, mistake, or neglect. For example, it investigates and determines questions involving the character, amount, and cause of damage or deficiency which public property may have sustained in transit, store, or use, and which is not the result of ordinary wear and tear of the service, and reports the investigation made, its opinions thereon, and fixes responsibility for such damage or deficiency upon the proper party. It makes inventories of property ordered to be abandoned when the articles have not been enumerated in the orders for abandonment. It recommends the proportion in which supplies shall be issued in consequence of damage or deterioration that renders them, at the usual rate, unequal to the regulation allowance, fixing in each instance responsibility for actual condition. It verifies the discrepancy between invoices and the actual quantity or description of property transferred from one officer to another, fixes definitely amounts received for which the receiving officer must receipt, and ascertains, as far as possible, where and how the discrepancy has occurred. It inventories cash in the hands of a deceased officer, and inventories and reports the condition of property in the possession of deceased officers, as provided for in paragraphs 97 and 98, A. R., etc. — A. R., 797. Vide A. R., 127, 750, 751, 760, 766, 76S, 769, IS49, 1250, 1356, 1365, 1386, 1370; G. O. No. 165, A. G. 0., 1901. 238. In assessing loss or damage, the proceedings should show (in addition to the description, number, or quantity) the money value in dollars and cents of the articles, stores, or property lost or damaged. In cases where stores or prop- erty are authorized to be recommended for sale or issue at reduced prices, the board will state the price at which it recommends that each article shall be sold or issued. — Manual for Boards of Survey, 64.. 239. Boards of survey have no authority to fix the price at which subsistence stores shall be sold. In exceptional cases a board of survey may recommend the price at which they deem an article should be disposed of for submission to the 46 BOARDS OF SURVEY. Secretary of War. But reduction by any one of tlie selling price of subsistence stores is of doubtful legality and is objectionable on other grounds. — L. B. 116, p. S7S; 4S969, O. C. a. ; A. R., 797; 21 Stat. L., SJfl ; Cir. Letter, O. O. G., Sept. 19, 1896. 340. Boards of survey have no power to relieve an oflBcer from responsibility for loss of funds — Congress or the Court of Claims only can do so. — Rev. Stats., 1069; 7S715, O. C. G. 341. The proceedings of a board of survey will be prepared in triplicate and signed by each member who concurs in the finding. Should a member not con- cur, he will submit a minority I'eport, to be embodied in the record immediately after the majority report and signed by the dissenting member. The proceed- ings will then be submitted to the convening authority for approval or disap- proval.—^. R., 798. 243. When a board takes inventory on the death of an officer in charge of public property or money, the proceedings with the accompanying inventory are made out as in other cases, one copy being sent direct to the bureau in which the deceased officer had accounts, one copy is given to his representative or the per- son who settles up his affairs, one copy is sent to department headquarters, and a duly authenticated copy is kept on file with the regimental or post records. — Manual for Boards of Survey, 65. 243. It is often found necessary to return proceedings of boards of survey, more especially on subsistence stores, either on account of error in the proceed- ings or to obtain additional information for the chief of the administrative department to which the stores pertain. The principal defects seem to be : The board reporting a deficiency in the weight of certain stores fails to show by the proceedings that the stores were weighed in its presence ; or the board of survey apparently condemns the stores or property, which is not its province — its simple duty being to report actual conditions and the accountability therefor ; or inves- tigation by the board to determine the responsibility for loss of stores is not sufficiently thorough ; or in cases of articles stolen, insufficient information given as to the precautions taken to prevent theft. The return of these proceedings involves delay in the transaction of public business, and considerable clerical labor. — Manual for Boards of Survey, 4S. 344. When the value of the property submitted for survey or the loss or dam- age to be inquired into does not exceed §500, and the interested officer does not request the department commander's action, the proceedings of the board will be considered complete, for submission as a property voucher, upon the approval of the convening authority. One copy will then be forwarded to department head- quarters and the others delivered to .the officer accountable. — A. R., 799. 345. Should the proceedings be disapproved by the convening authority, or should the value of the property submitted for survey or the loss or damage to be inquired into exceed §500, or, whatever the amount involved, should the officer pecuniarily interested request it, the proceedings, in triplicate, will be forwarded to the next higher commander authorized by paragraph 791, A. R., to convene boards of survey for review, and with his action are complete. One copy will then be filed at department headquarters and the others sent to the accountable officer. But all proceedings of boards of survey, whatever their nature or the amounts involved, are subject on call to the approval or disap- proval of the next higher commander authorized to convene such boards, or such other action on his part as the merits of the case or the interests of the Government may in his opinion require. — A. R., 800. 346. The proceedings of a board of survey which recommends the relief of officers and enlisted men from responsibility should not be approved vinless full and careful investigation and convincing proof to sustain the board's findings appear. — ^4. R., 801. BOARDS OP SURVEY — BONDS. 4/ 34T. Properly approved proceedings of boards of survey may be submitted as vouchers to property returns. They are not to be considered as conclusive until accepted by the Secretary of War. Until then they are to be regarded simply as the opinions and recommendations of disinterested oflScers, to aid in the settlement of questions of accountability between the Government and the individuals concerned. If, on examination in the proper bureau, they exhibit serious errors or defects either of investigation or of finding, they vs^ill not be accepted as sufBoient vouchers, and the officer submitting them will be duly notified, that he may have opportunity to make explanations or appeal to the Secretary of War.— ^. It., SOS. 248. At posts or stations not under the control of department commanders, commanding offlcers will be governed by Army Regulations in convening boards of survey and acting upon their proceedings, but in cases referred to in para- graph 800, A. R., will forward the papers to the chiefs of bureaus to which the property pertains. — A. R., SOS. 249. Separate proceedings of boards of survey will be had for each staff department concerned. — A. R., S04. 250. Whenever a board recommends a stoppage against an enlisted man and the recommendation is approved, the convening authority will cause a copy of the proceedings to be furnished to the company commander, who will charge the amount on the next pay rolls of the company. — A. B., 806. 251. If an inspection of property follows the action of a board of survey thereon, one copy of the proceedings will accompany the inventory and inspec- tion report which is transmitted for approval, and will afterwards be returned to be used as a voucher to the officer's returns, and another, with the inventory and inspection report, will be filed by the officer with his retained papers. — A. R., 806. BONDS. I. — CONTEAOTORS' BONDS. 252. Bonds for the faithful performance of contracts for supplies or service will be required in the following cases : 1. When the consideration is $3,000 or more, whatever may be the length of time required for the full perforniance of the contract. 3. When the consideration is o'^^er 8250, but less than 53,000, and the contract can not be fully performed within thirty days from its date. Bonds may be exacted, or, in the discretion of the respective chiefs of bureaus concerned, waived in the following cases : 1. When the consideration is less than §3,000 and the contract is to be fully performed within thirty days from its date. 3. When the consideration is not more than §250, whatever may be the length of time required for full performance. 3. When the contract is for furnishing meals to recruits and recruiting parties. The amount of penalty in a contractor's bond will be fixed by the contracting officer, and will not be less than one-tenth nor more than the full amount of the consideration of the contract. Nothing in this paragraph is to be construed as aiithorizing the waiving of bonds required under A. B., 644.—^. R., GSS. 253. Bonds may be dispensed with in connection with contracts of the fol- lowing character ; ' Contracts for printing circulars, advertisements, etc. Contracts for refilling hektograph pans. Contracts for washing towels. Contracts for furnishing ice for office use. Contracts for supplying subsistence stores not exceeding $350 in value. Contracts for furnishing meals to recruiting parties and recruits. Contracts for telephone service.— C?>. Letter, O. C. G., Aug. 21, 1894. 48 BONDS. 254. The seal of both obligor and sureties must be a formal one, of wafer, wax, or other adhesive substance. A mere scroll made with the pen is not accepted as a substitute for a seal in the War Department. A corporation obligor should afSx its corporate seal if it has one. But the fact that a corpora- tion has not adopted a corporate seal will not affect the validity of its execution of a bond in which it is principal or surety, provided some form of seal be added to its signature. A corporation may make and use any seal in its discretion, in the same manner as a private individual. — Mil. Laws U. S., par. 594., note S. 255. Blank bond Form 30 is to be used when the principal is an individual or a partnership and the sureties are individuals ; Form 30a is to be used when the principal is an individual or a partnership and the surety is a corporation ; Fprm ZOb is to be used when the principal is a corporation and the sureties are individuals ; and Form 30c is to be used when both principal and surety are corporations. — Begs. Subs. Dept. 256. When bonds for the faithful performance of contracts are exacted they will be made and executed with the necessary justification and certification of suflSciency of sureties, in accordance with the instructions printed on the blank forms of contractors' bonds furnished by the chiefs of bureaus. Such bonds must be executed by the contractor as principal and by a surety company or by at least two sufficient and responsible persons, who must be citizens of the United States, as sureties. Each must affix his signature and seal, and each signature must be attested by at least one witness. When practicable there will be a separate witness to each signature. Sureties to bonds executed in any foreign country, or in the Philippine Islands, Cuba, Porto Eico, or Hawaii, for the performance of contracts entered into in those places, need not be citizens of the United States.—-!. R., 639. 257. — A company duly incorporated under the laws of the United States, or of any State, and legally authorized to guarantee bonds, may be accepted as surety under the conditions prescribed in Article LVII. Lists of such security companies as have conformed to the requirements of law in respect to registra- tion will be published from time to time by the Adjutant General of the Army. A firm, as such, will not be accepted as surety, nor a partner for a copartner or firm of which he is a member. Stockholders who are not ofiBcers of a corpora- tion may be accepted as sureties for such corporation. — A. R., 640, as amended by G. O. No. 165, A. O. O., 1901. 258. A guarantor, or the guarantors, to a bidder's guaranty (Form 29) may be accepted as surety, or sureties, to the bond of the same person as contractor, provided such guarantor or guarantors are able to justify as required for the bond.— 4. -iJ,, 641. 259. The sureties, if individuals, must jointly justify in double the amount of the penalty. The affidavit of ju.stification must be taken before a person authorized by the laws of the United States, State, Territory, or district to administer oaths. Justification will be followed by the certificate of a judge or clerk of a United States court, a United States district attorney, a United States commissioner, or a judge or clerk of a State court of record, with the seal of said court attached, that the sureties are known to him, and that, to the best of his knowledge and belief, each is worth, over and above all debts and liabili- ties, the sum stated in his afiidavit and justification. If found necessary, separate certificates may be furnished as to each surety. The affidavits of justification of sureties to contractors' bonds executed in any foreign country, or in the Philippine Islands, Cuba, Porto Rico, or Hawaii, may be taken before a notary or any other officer having a seal and who by the laws of the place is authorized to administer such oath, the official seal of the notary or other officer to be affixed. The certification of sufficiency of such sureties may be made by BONDS. 49 a TJnited States consul, if any, by a notary, or by the judge or clerk of any court in such place having a seal, the official seal of the officer or court to be affixed. The regular blank forms of bonds when used as above will be modified accord- ingly and the alterations will be fully explained over the signatures and seals of all parties to the bond.— ^4. R., 64S. 260. Contractors' bonds will be executed in duplicate, one to accompany the copy of the contract which is sent to the Auditor for the War Department, and the other retained by the officer who makes the contract. — A. B., 643. Note. — For disposition of bonds to contracta made i[i the Philippines or foreign countries near thereto, vide A. K., 631. II. — BONDS OF DISBUHSINa OFFICERS, BIDDERS, AND CONTRACTORS. 261. Disbursing officers of the Subsistence Department before entering upon the duties of their respective offices will give bonds as required by law. Chiefs of bureaus will see that such bonds are examined as to sufficiency of sureties at least once in two years, and renewed once in four years, or more frequently if necessary. — A. B., 650. Vide Rev. Stats., 1191; and Mil. Laws U. 8., pars. 602, 60S. 2(i2. The bond of a disbursing officer of the Subsistence Department becomes effective from the date of its approval by the Secretary of War. — 110623, 0. O. O. 263. The President is authorized, if in his opinion the interest of the United States requires the same, to regulate and increase the sums for which bonds are, or may be, required by law, of all * * * paymasters in the Army, Com- missary General, and by all other officers employed in the disbursement of the public moneys, under the direction of the War Department. — Rev. Stats., 3630. 264. Sureties to bonds given by disbursing officers will be bound jointly and severally for the whole amount expressed therein, and must satisfy the Secre- tary of War that they are worth, jointly, double such amount, each surety making affidavit that he is worth that sum over and above his debts and liabili- ties, and stating in the affidavit his place of residence. — A. R., 651. 265. When the principal of the bond is a corporation, a copy of the record of the selection of the officers executing the bond in its behalf, and a copy of the by-law or other record of the proceedings of the governing body of the cor- poration, showing their authority to execute the same, will be attached to the bond ; these copies to be certified by the custodian of such records, under the seal of the corporation, to be correct copies. — A. R., 66Z. 266. Before a corporation vnll be accepted as surety there must be filed with the Secretary of War or attached to the bond a copy of the record of the selec- tion of the officers who have authority to execute the bond or bonds on behalf of the company, as well as a copy of the by-laws or other records showing their authority ; these copies to be duly certified by the custodian of such records, under the seal of the corporation, to be correct copies. There will also be filed with the Secretary of War an itemized statement of the financial condition of the company, showing its assets and liabilities, signed and sworn to by the president and secretary of the company. The financial statement will be fur- nished quarterly without being called for, and the evidence as to the selection of the officers of the company will be furnished immediately after their elec- tion, and whenever any change is made in their authority to execute bonds evidence thereof will be immediately furnished. — A. R., 653. 267. In case of financial embarrassment, failure, or other disqualifying cause on the part of the surety to a bond, the Secretary of War will require the bond to be renewed to his satisfaction, upon notification to the principal. Offi- cial bonds may not be renewed at the will of the principal or surety, but only by direction of the Secretary, and the substitution of one corporate company 50 BONDS — CBRTIFICATBS OF DEPOSIT. for another as surety on a bond will not be permitted except by direction of the Secretary, or after the bond has run for a period of four years, when a renewal thereof is required by law. — A. B., G64. 268. The principal and surety must sign and seal the bond. The corporate seal of the corporation must be affixed to the bond by some person duly author- ized, who must also affix the name of the corporation to it, followed by his own signature and official designation written after the word "by." The names and places of business of the principal and surety must be written in the body of the bond.— .4. R., 657. 269. The present practice of settling money accounts of disbursing officers of the Subsistence Department without regard to their bonds having been dis- continued by the Auditor for the War Department, every bonded officer of the Subsistence Department who hereafter files a new bond will close his account under his former bond and open a new account under his new bond ; this to enable the Treasury Department to definitely fix the responsibility of each bond.— Cin No. 62., A. G. O., 1900. Vide Form 1. 270. An officer is not permitted to transfer funds from himself under one bond to himself under another bond.— e.^(3. Letter, O. C. G., Mly 21, 1896. 412. A contract of a corporation should have the name of the corporation written in the body of the instrument as one of the parties thereto, and should be signed by the officer or person who has been authorized to contract in its be- half, who should sign the corporate name and his own, and affix the corporate seal if there be one. The contracting officer will, in all cases, satisfy himself that the signer has authority to bind the corporation, and will either require from him satisfactory evidence thereof and file the same with the contract, or will certify on the contract that he has satisfied himself of the signer's author- ity and has waived this requirement. If evidence be filed with the contract, it should consist of extracts from the articles of incorporation, the by-laws, or the minutes of the board of directors, duly certified by the custodian of such records under the corporate teal (if there be one), showing the signer to be properly vested with authority to bind the corporation. — A. R., 63:L 413. All contracts will be executed in quintuplicate. One is for the con- tractor, one for the contracting officer, one for the Auditor for the War Depart- ment, one for the Commissary General, and one for the Returns office of the Interior Department. — A. R., 633. 414. Upon receipt of the contract in quintuplicate at the Office of the Com- missary General it will be examined and, if found correct, approved. Should any illegality be discovered it will be submitted to the Secretary of War. — .4. R., 634. 415. The copy intended for the Returns Office will be sent thereto (through the Commissary General) by the officer making and signing the same, as soon as possible after the contract has been made and approved, and within thirty days, together with all bids, offers, and proposals made by persons to obtain the con- tract, and with a copy of the advertisement; all of which will be fastened together by a ribbon and seal, and numbered in regular order, with the affidavit of the contracting officer appended, in the following form : I do solemnly swrar thiit tlie cojiy of contract hereto !Uiue.\ed is an exact copy of u contract made by me jiorsonally with ; that I made the same Fairly, without any benefit or advantaLie to myself, or allowing any such benefit or advantage con-uptly to the said , or any other person ■ and that the ijapers acconi])anying include all those relating to the said contract, as required by the statute in such case made and provided. — A. IX., OSo, 416. Every officer who makes any contract and fails or neglects to make return of the same, according to the requirements of the Revised Statutes, sec- tion 3745, unless from unavoidable accident or causes not within his control, shall be deemed guilty of a misdemeanor, and shall be fined not less than 6100 nor more than §.300 and imprisoned not more than six months.— iJcr. Statu. , J '4.6. 417. In case of a purchase made by an officer of the Subsistence Department after public notice of ten days or more, the copy intended for the Auditor for the War Department must be accompanied by a copy of the advertisement, a CONTRACTS. 71 certificate of the contracting officer as to the tinae and manner of its publica- tion, and his certificate that the award was made to the lowest responsible bid- der for the best and most suitable article. — ^1. R., 63Q. 418. Contracts which require the approval of the Commissary General should reach hin» in time to be received back by the contracting officer before deliveries are made or services are rendered under them. When stores or serv- ices covered by contract are required before the receipt back of the papers, they will be obtained from the contractor by open purchase, with proper explanation for the necessity of the purchase on the monthly report of pur- chases (Form 9), if the amount exceeds $200. — Regs. Subs. Dept. 419. Contracts made in the Philippine Islands or in foreign countries near thereto for furnishing supplies and rendering services other than personal, in connection with the operations of the Army in those islands or in such coun- tries, will be made by and in the names of the officers of the proper supply departments for and on behalf of the United States, and will be subject to the approval of the commanding general of the division, or of the department, in case there be no division, where made, to whom they will be forwarded, accom- panied by the abstract required by A. E,., 617, and who, before approval, will subject them to careful scrutiny and exercise the intervening authority con- ferred by A. R., 833. One of the approved numbers will be given to the con- tractor, one will be filed by the contracting officer, and one will be sent by the contracting officer direct or through the chief of bureau to the returns dflSce of the Department of the Interior after having been prepared in strict conformity with sections 3744 and 3746, Revised Statutes, and A. R., 685. The number intended for the chief of bureau at Washington (accompanied by the abstract and bids as required by A. R., 626) and that for the Auditor for the WarBepart- ment (accompanied by all the papers required by A. R. , 636, and, when bond is required, by one number of the bond) will after approval be forwarded through the chief of the proper supply department of the divisiouj or department in case there be no division, to the proper chief of bureau of the War Department, who will submit to the Secretary of War any serious errors or defects discovered. The regular blank forms of contracts when used as above will be modified accordingly and the alterations fully explained over the signatures of the con- tracting parties. — A. R., 631. 420. All papers relating to or affecting the performance of any contract will finally be transmitted to the bureau of the War Department to which the con- tract pertains, except as provided in A. R., 786. — A. R., 637. Nii'iE. — I'"oi' requirenu'iits in regard to couti-iicts for job printing and printing for department lieudquai-ters, vide.\. K., 68S, 691. For information regarding contracts for meals for recruits, viiie " IMeals." 431. It is made the duty of commanding officers to carefully scrutinize all contracts, and to guard the public interests in every particular. — A. R., 83S. 422. No contract or order, or any interest therein, shall be transferred by the party to whom such contract or order is given to any other party, and any such transfer shall cause the annulment of the contract or order transferred, so far as the United States are concerned. All rights of action, however, for any breach of such contract by the contracting parties, are reserved to the United States. — Rev. Stats., 3737. 423. A contract transferred, or any interest in which is transferred, in viola- tion of section 8737, Revised Statutes, is wholly annulled as to any rights or remedies of the contractor under it. The assignment passes no title, legal or equitable ; neither assignor nor assignee can enforce it as against the United States ; and no action of an officer of the United States can restore validity or efficacy to it.— Opin. Atty. Gen., X. Si'S. Vide G. O. i\o. 7.?, A. G. 0., 1879. 72 CONTRACTS — CORRESPONDENCE. 424. While the Government is not obliged to recognize the assignee of a con- tract, and may annul the contract because of the assignment, the materials to be delivered or the services to be performed under the contract may be accepted from the assignee as if ordered in open market without formal contract, leaving any rights which the United States may have against the contractor for a fail- ure to corhplete his contract to be determined when the period covered by the contract has expired. — Regs. Subs. Dept. 425. The right of set-oif does not apply to unliquidated demands, but the Government has the equitable right to withhold payment of moneys due under one contract to a contractor who is in default under another contract until his indebtedness thereunder can be liquidated. — Decisions Comp., VII, $13. Vide Decisions Comp., II, 4^9. 426. In the case of a failing contractor the bondsmen may, to insure them- selves against loss, be permitted to fill the unexpired portion of the contract upon which they are sureties, at contract price, the supplies being purchased from them in open market on account of failure of contractor to furnish ; and they will be paid on vouchers made out in their names and receipted by them as bondsmen of the contractor. No permission can be given to outside parties to fulfill the contract and sign vouchers on a power of attorney from the default- ing contractor.— »57(?, 0. 0. G. 427. If a contractor fails in his contract, and the commissary in pursuance of a stipulation of the contract purchases in open market, he may purchase from the sureties, paying directly to them, as to any other parties. In such case the price paid should not exceed that of the contract. — Decisions Sd Comp., Nov. 17, 1885. Vide L. B. 186, p. Ul, O. C. G. Notes, — AH contract forma of tbe Subsistence Department provide the requisite action in cases where con- tractors fail to fulfill tbeir contracts. For additional information and instructions in regard to contracts, vide Rev. Stats., 1358, 17S1, 1782, 3709, 3714, 3747, 6451; and Mil. Laws U. S., p. 566 ("Contracts and Purchases"). CORRESPONDENCE. 428. The address of the Commissary General is; "Commissary General, U. S. Army, Washington, D. C." — Regs. Subs. Dept. 429. An official letter should refer to one sub.iect only. Letters of trans- mittal will be used only when necessary, and when used must refer only to the matter transmitted ; none are required with rolls, returns, or periodical reports. Telegrams will be followed by official copies sent by first mail— ^. R., 837. 430. A half sheet of letter paper will be used for a communication requiring but a single page. When more than three pages are required for the body of a manuscript communication an additional half sheet, or more if necessary, will be neatly pasted to it, so that the last or outer page may be left entirely blank. — A. R., 838. 431. Letter paper will be folded in three and foolscap in four equal folds parallel with the writing. The inner or left edge of the sheet is the top when folded; the left fold of the outer page is the first fold. The first fold will be used exclusively for a brief analysis of the contents of the communication, the office marks, and note of inclosures. — A. R., 839. 432. Indorsements commence at the top of the second fold, and are num- bered serially in order of dates on the successive folds, leaving room after each for office mark.s. Additional space for indorsements will be provided by pasting slips of paper on the underside of the last fold (right edge of original paper) , each slip, when attached, to have the same length and width as the original CORRESPONDENCE. 73 fold, and -Jo turn back upon the last fold like the leaf of a book. The first fold, on which the brief is made, is always outside. Printed labels, by way of indorse- ments, will not be pasted on official papers. In no case will a loose wrapper be placed around an official paper except as a mere covering. — A. R,, 844. 433. All inclosures will be numbered, and will be given the proper office marks. Inclosures to the original communication are noted on the first fold, just below the brief. If others are added when an indorsement is made, their number will be noted at the foot of the indorsement to which they pertain and also on the first fold of the original communication. To, the latter notation will be added the number of the indorsement to which they belong, thus, "One inclosure — fifth indorsement." Inclosur«s to indorsements are numbered in the same series as those to the original paper, and the number of the indorsement to which they belong is added below. If few in number and not bulky, inclo- sures may be kept inside the original paper; otherwise they will be folded together in a wrapper marked "inclosures." Officers through whose hands official papers pass will make the inclosures and slips secure when they are not so. (Models illustrating the system are furnished from the Adjutant General's Office.)— 4. R., 81,5. 434. Official communications will be signed or authenticated with the pen and not by facsimiles. Signatures will be plainly and legibly written, with the rank and regiment or corps of the writer annexed ; if by order, stating by whose order.— 4. R., 8il. 435. A letter will be properly briefed at .the first office at which it is received and entered.— -4. R., 84S. 436. The post-office address of an officer's station will be given in his official letters. Indefinite expressions of locality, which do not indicate where the letter was written, will not be used. — A. R., SJfi. 437. Official correspondence between the heads of the different departments of the staff of any command and its commander will pass through the adjutant general or adjutant of the command. Communications to or from a commander and his subordinates will pass through the same channel. Communications, however, between a disbiirsing officer and the chief of the bureau in which he is serving, which do not involve questions of administrative responsibility within the supervision of commanding officers, nor affect the official interests of individuals, but which relate exclusively to the routine of business in his department, will pass direct. — A. R., 848. 438. Except as provided in paragraph '853, A. R., all communications, reports, and estimates from officers serving at a military post, and communica- tions of every nature addressed to them relaiting to affairs of the post, will pass through the post commander. — A. R., 849. 439. Chiefs of bureaus of the War Department are authorized to correspond directly with the Secretary of War and with the subordinate officers of their respective corps upon any matter relatmg exclusively to the duties of the bureau required by statute to be performed under the direction of the Secretary of War, and necessary subreferences of such correspondence and subreports will, in like manner, be direct through officers of the respective corps. Such correspondence with subordinate officers will not embody instructions to be carried out by an officer reporting to or serving under an officer commanding troops, in relation to any matter not specifically excepted from his command and control by law or by the Secretary of War ; and replies thereto will not embody remarks or recommendations on matters pertaining to the administrar tion of the officer commanding. — A. R., 852. 74 CORRESPONDENCE — DISBURSING OFFICERS. 440. Copies of all Important communications from a bureau of the "War Department to a disbursing officer on the staff of a department commander, which concern service in such department, will be sent direct to the department commander. — A. R., Sio. 441. Hereafter all communications on official matters from officers of the Ai'my to the Comptroller of the Treasury will be sent through the Adjutant General of the Army.— G. O. No. 70, A. G. O., 1901. 442. In official correspondence between officers of the Army and officials of other branches of the public service, and especially in matters involving ques- tions of jurisdiction, conflict of authority or dispute, officers of the Army are reminded that their correspondence should be courteous in tone and free from any expression partaking of a personal nature or calculated to give offense. Whenever questions of such character shall arise and it is found that they can not be reconciled by an interchange of courteous correspondence, the officer of the Army, as the representative of the interests of the "War Department in the matter involved, will make a full presentation of the case to the Secretary of War, through the proper military channels, in order that the same may be properly considered. — A. R., SS5. 443. Officers detailed for duty and to fill vacancies in the several staff departments, under the provisions of section 26 of the Act of Congress approved February 2, 1901, should in affixing their official signatures use their proper title in the arm from which detailed and also that of the staff position occupied, e. g., "Major of Infantry, Assistant Adjutant General;" "Major Artillery Corps, Inspector General;" "Captain of Cavalry, Commissary," etc. — Cir. No. 9, A. a. O., 1901. DISBURSING OFFICERS. 444. No person in the military service, whose salary, pay or emoluments are fixed by law or regulations, shall receive any additional pay, extra allowance, or compensation in any form whatever for the disbursement of public money or any other service or duty whatsoever, unless the same shall be authorized by law and explicitly set out in the appropriation. — Rev. Stats., 1764, und 1765. 4:4:5. Disbursing officers will not pay an account until it is due. In cases of contracts for the performance of service or delivery of articles, payment will not exceed the value of services rendered, or articles actually delivered. — A. R., Gso. 44(5. The positive language of section 3648, Revised Statutes, prohibits pay- ment until the services are rendered, in all cases except those specially cited therein, and an advance payment for one day would be as clearly a violation of the law as an advance payment for five days. Sundays and holidays are days for which pay is allowed ; therefore, when the last day of the month falls on Sunday or a holiday, payment for the month can not be made on the preceding day without a violation of the section referred to. — Cir. No. ?, A. G. O., 1SS6. 447. All officers, agents, or other persons who are charged with the safe- keeping, transfer, or disbursement of public moneys shall keep an accurate entry of each sum received and of each payment or transfer, and shall render distinct accounts of the application thereof, according to the appropriation under which the moneys may have been advanced to them. Every officer or agent who, having received public money which he is not authorized to retain as salary, pay or emolument, fails to render his accounts for the same shall be deemed guilty of embezzlement and shall be fined in a sum equal to the amount of money embezzled and shall be imprisoned not less than six months or more than ten years. — Rev. Stats., 3GSS, S643, 6491. DISBURSING OFFICERS. 75 448. Every disbursing officer who fails to deposit promptly with the Treas- urer, an assistant treasurer, or some duly designated depositary the public money intrusted to his charge, or who fails to keep safely, without loaning, using, or converting in anyway, or exchanging for other funds, or depositing in other than a designated depository, the public money, or any portions thereof, collected or received by hina until he is duly authorized to transfer or disbiirse the same, shall be deemed guilty of embezzlement and punished accordingly. — Rev. Stats.. S4S8, 5490, BJfUi'. 449. If a disbursing officer has reason to doubt the legality of a claim, he is justified in declining to make any payment thereon until the claimant shall have caused it to be presented to the accounting officers, and until a favorable decision shall have been rendered by them thereon. — 2 Decisions 2fl Comp. , 1885, par. 439. 450. When an officer disburses money in different capacities, his deposits and accounts will be kept distinct, according to the bureaus to which they per- tain.— .4. R., G6S. 451. Officers serving in and disbursing funds pertaining to more than one staff department, and officers assigned to duty in any of the staff departments, will, in issuing checks, confine the designation of their official capacity to their rank and the particular staff department on account of which the checks are drawn.— 4. R., 663. Note. — For form of siguatures of officers detailed in a staff departiiierit under Act of February 2, UKIl, vide Cir. No. ft, A. G. 0., 1901. 452. A disbursing officer ceasing to act as such and having public funds to his credit in any office or bank will at once inform the Secretary of the Treasury, stating what checks drawn against the same are still outstanding and unpaid. — A. E., 667. Vide A. R., 16. 453. On the death of an officer in charge of public property or funds his commanding ofScer will appoint a board of survey, which will inventory the same and make the customary returns therefor, stating accurately amounts and condition. These the commanding officer will forward to the chiefs of the bureaus to which the property or funds pertain, and he will designate an officer to take charge of such property or funds until orders in the case are received from the proper authority. — A. R., 97. 454. Cash in the hands of a deceased officer may be invoiced by a board of survey appointed under paragraph 97 of the Army Regulations to the deceased officer's successor, but balances to his credit with the Treasurer, an assistant treasurer, a designated depository, or a fiscal agent of the United States, over and above his outstanding checks, will be covered into the Treasury of the United States by the chiefs of bureaus when the board of survey has reported to the bureaus the balances over and above such checks. A deceased officer's successor will not endeavor to secure the transfer to himself of the deceased officer's balances with the Treasurer, assistant treasurer, designated depository, or fiscal agent, but will make requisition upon the proper authorities for such funds a.s he may need. — A. R., 98. Note. — The action necessary wlien an officer ceases to act as a disbursing officer, or closes bis accounts on cbange of station, is provided for in A. R., 978. 455. All amounts of money held at the end of each fiscal year by the Treas- urer, an assistant treasurer, or a designated depository, credited to a disbursing officer whose account has remained unchanged, either by deposit or payment, for the space of three years, shall be covered into the Treasury, to be placed to the credit of such officer if it be found that he is entitled to the credit. — A. R. , 668. 76 DISBURSING OFFICERS — ENVELOPES. 456. No officer disbursing money for the military service, or directing the disbursement thereof, shall be concerned individually, directly or indirectly, in the purchase or sale of any article intended for, used by, or pertaining to the department of the public service in which he is engaged. — A. E., 669. 457. No officer or clerk of a disbursing officer shall be interested in the pur- chase of any soldier's certificate of pay due, or any other claim against the United States,— .4. R., 670. 458. Officers or agents in the military service will not purchase supplies for the Government from any other person in the military service, nor contract with any such person to furnish supplies or service to the Grovernment, nor make any Government purchase or contract in which such person shall be admitted to share or receive benefit. — A. B., 671. 459. If any disbursing officer shall bet at cards or any game of hazard, his commanding officer will suspend his functions, require him to turn over all public funds in his keeping, and Will immediately report the case to the proper bureau of the "War Department. He will also report the case to the department commander, who will at once convene a court-martial for the trial of the officer.— yl. J?., 678. 460. Every disbursing officer, in opening his first account and before issuing any checks, will furnish the depositary on whom, the checks are to be drawn with his official signature, duly verified by some officer whose signature is known to the depositary. — A. R., 673. 461. Disbursing officers of the "War Department stationed in Cuba, Porto Rico, the Philippine Islands, and Alaska, being far remote from designated depositories, are authorized to keep in their personal possession, at their own risk, money received in coin or currency, which they may be authorized to dis- burse, and such moneys as may be officially intrusted to them for disburse- ment.—©. O. Nos. SS and 89, A. G. O., 1899, and G. O. No. 61, A. G. O., 1900. 462. Disbursing officers of the "War Department stationed in Alaska, being far remote from designated depositories, finding it convenient for themselves and the trading companies, are authorized to exchange their checks with said companies for cash required in payment of salaries, and in liquidation of other indebtedness where cash is more desirable to the public creditors than checks on the subtreasury, San Francisco, or other "United States depository in which they may have funds.— ff. O. No. 61, A. G. O., 1900. 463. Disbursing officers may apply for and the Comptroller of the Treasury shall render his decision upon any question involving a payment to be made by them or under them, which decision, when rendered, shall govern the Auditor and the Comptroller of the Treasury in passing upon the account containing said disbursement. But such advance decisions are not to be used in cases of partial facts, etc. Officers seeking Comptroller's decisions must apply for them through the Adjutant General of the Army.— (?. O. No. 36, A. G. 0., 1S94. Vide G. O No. 70, A. G. O. , 1901 ; 7 Decisions Comp. Treas. , 151. ENVELOPES. 464. Envelopes for official use are provided under annual contract by the Postmaster General, in accordance with section 96 of the act of January 13, 1895 (28 Stats. , 96) ; and a clause is inserted in the contract permitting certain officers of the Subsistence Department to order envelopes direct from the contractors and pay for the same as provided for in the contracts. Information on the sub- ject is published from time to time in general orders. — Regs. Subs. Dept. ENVELOPES. 77 465. For official use in the Subsistence Department only white envelopes or the following sizes, printed or plain, will be ordered by purchasing commissaries from the contractors: Letter sizes : lOJ x 4f inches, and 8-J x 3| inches. Note size : 6 x 31 inches. Official headings and penalty clauses will be requested to be printed by the contractors in plain type, of the form and style of printing now authorized under A. B. , 908. Purchasing commissaries will send their orders direct to the con- tractors, requesting that the envelopes be turned over, at the point of manufac- ture or supply, to the Depot Quartermaster, U. S. Army, New York City, upon notification by the contractors to that officer of the number of boxes and the gross weight of each. On receipt by the purchasing commissaries, the envelopes will be distributed to the posts for which they were ordered, — Regs. Subs. Dept. (Cir. Letter, O. C. O., May 6, 1901). 466. The following officers of the Subsistence Department are authorized by the Secretary of War to order envelopes direct from the contractors, and make payment for the same under the terms of the contracts : Purchasing commissary, St. Louis, Mo. Purchasing commissary. New York City. Purchasing commissary, St. Paul, Minn. Purchasing commissary, Boston, Mass. Purchasing commissary, Omaha, Neb. Purchasing commissary, Denver, Colo. Purchasing commissary, Chicago, 111. Purchasing commissary, Vancouver Barracks, Wash. Purchasing commissary, San Antonio, Tex. Purchasing commissary, San Francisco, Cal. Purchasing commissary. New Orleans, La. — G. O. No. 104-, A. O. O., 1901. 467. No job printing for envelopes other than that authorized by A. R., 908, will be allowed, but in order to facilitate business Such inexpensive rubber stamps as may be absolutely necessary for use in event of change of station, address, etc. , may be provided, thereby efiEecting a large saving in the event of change of station, address, etc.— 6?. O. No. 104, -4. G. O., 1901. 468. Envelopes kept for sale by the Subsistence Department (under section 1144, Revised Statutes, and paragraph 13.51, Army Regulations) and those to be furnished as exceptional articles at posts may be purchased as other subsistence supplies.— Otr. Letter, O. C. G., Mar. 11, 1897; Cir. Nos. 4 and 6, O. C. G., 1901. 469. Official communications, and other mailable matter relating exclusively to the public business, will be transmitted through the mails free of postage, if inclosed in the "Penalty envelope." Where an officer writes to a private party on official business he may inclose with his letter an official penalty envelope, properly addressed to himself, to cover the reply.— ^. Jt., 906. 470. Information which is intended to be used in the performance of official duty only is official information, while that which is intended to be used for the furtherance of private interest, ends, or business in anyway whatever, though called for by a public officer, is private information. The official envelope may be used to give or obtain the former, but not the latter, — A. R., 907. 471. Envelopes for official mail matter for the bi^reaus of the War Depart- ment and Headquarters of the Army will have "War Department," the desig- nation of headquarters, bureau, or office, "Official Business," printed in three or four lines, as may be required, in the upper left corner, and in the upper right corner the following; "Penalty for private use, |300," Envelopes for the use of the headquarters of a territorial department, for a post, station, armory, arsenal, depot, or school of instruction, will be of the same form, with the 78 ENVELOPES — EXCEPTIONAL ARTICLES. proper substitution for the designation of the bureau or ofBce, and with the address when necessary. Envelopes required for the transmission of printed matter may also have printed thereon "Printed matter." Other printing or ruling on such envelopes at public expense is prohibited unless printed at the Government Printing Office. For the official business of officers not embraced in the foregoing classes, and officeiw on the retired list, the heading ' ' War Bepartment,"' "OfBcial Business," will be placed across the left end of the envelope, with the officer's official signature written immediately below it, and with the penalty clause in the upper right corner. — A. R., 908. 4l12. Packages of public property weighing not more than 4 pounds may be sent through the mails under cover of the penalty envelope. Penalty envelopes with return address may be furnished to any person from whom official informa- tion is desired, or for the return of official vouchers, but will not be furnished to merchants or other dealers to cover the transmission of public property. — A. R., 909. 473. The penalty envelope will not be used for foreign correspondence. — A. R., 911. 474. Any official letter or packet to be registered by the Subsistence Depart- ment in Washington city may be registered without the payment of any registry fee. But the registry fee must be paid on all official letters or packets to be registered for the Subsistence Department outside of Washington city, stamps for which purpose are furnished by the Quartermaster's Department. — Mil. Laws U. S. , SS7, and annual Army appropriation acts. EXCBPTIOXAL ARTICLES. 475. Exceptional articles of subsistence stores called for by officers and enlisted men, to be paid for by them regardless of condition upon arrival at posts, may, under such instructions as to purchase and accountability as may from time to time be given by the Commissary General, be purchased and turned over to the Quartermaster's Department for transportation to the posts where desired. — A. R., 1439. 476. The Subsistence Department is not authorized to purchase exceptional articles and furnish them to post exchanges on the request of officers in charge of those exchanges.— 76605, 0. C. G. Vide G. O. No. 46, A. G. O., 1895; G. O. No. 5, A. G. O., 1901; A. R., 143S. 477. Upon the written guaranty of the person requesting them that they will be accepted and paid for on ai'rival at the post regardless of their condition, any of the following articles may be called for by chief commissaries, purchased without advertisement, and invoiced to the commissaries at posts, for delivery to those requesting them, when the money value of the articles requested is greater than the cost of transporting them to their destination, viz : 1. Articles included in the authorized li.sts which differ in quality or size, or in size of package, from those that have been furnished the posts for sales. 3. Articles of food, properly classifiable as groceries, which are not mentioned in the authorized lists. 3. Articles of cleaning materials, of stationery, and other articles which are of the same general character as those mentioned in the authorized lists. Chief commissaries are instructed from time to time by the Commissary Gen- eral as to the proper purchasing stations from which to obtain "Exceptional Articles." — Regs. Subs. Dept. 478. No malt, vinous, or .spirituous liquors will be purchased by the Subsist- ence Department as exceptional articles, or for any other purpose.— G. C'. No. 83, A. G. O., 1901; Cii: Letter, O.C.G., Oct. 9, 1895. EXCEPTIONAL ARTICLES. 79 479. Requests from those desiring exceptional articles will be made in dupli- cate on Form 53, and strictly in accordance with the printed instructions thereon. One copy of each request will be retained by the commissary at the post, and one copy will be forwarded with the monthly requisition (Form 49) for refer- ence to the purchasing commissary; but if not so forwarded, satisfactory explanation will be made for failure to do so. — Regs. Subs. Dept. 480. Chief commissaries should not ask for exceptional articles to be shipped at unseasonable times, or when they are very liable to damage or decay, unless satisfied that those asking for them are fully aware that they will be required to take and pay for the articles on arrival regardless of their condition. More than ordinary care should be taken by purchasing officers in preparing packages of such articles for shipment. — Regs. Subs. Dept. 481. Should articles be requested to be sent, the propriety of furnishing which as exceptional articles is doubtful in the mind of the chief commissary, the matter will be referred, with his remarks, to the Commissary General for, decision. — Regs. Subs. Dept. 482. Exceptional articles must be purchased by purchasing officers in time to reach destination as near the date desired as possible ; but delay en route after ^ipment will not excuse the officer ordering the supplies from accepting them. — Regs. Subs. Dept. 483. Chief commissaries may authorize the commissaries at posts under their supervision to purchase such exceptional articles as can be delivered at such posts without any cost for delivery. — Regs. Subs. Dept. 484. Should any person fail during the month in which received to pay for the exceptional articles purchased for him, the articles not paid for and their value will be entered in the column of remarks on the return of subsistence stores, with an explanation of the circumstances that occasioned the nonaccept- ance. — Regs. Subs. Dept. 485. Purchase vouchers of exceptional articles will state the items in detail, with prices, on the face of the voucher. On the face and back of the voucher the words "Exceptional articles'' will be entered in red ink, these vouchers being made separate from those of other subsistence supplies. On the abstract of disbursements (Form 5 or 6) the entry under the heading ' ' On what account" will be "Exceptional articles," with the money amounts carried out in the proper column. — Regs. Suls. Dept. 486. Each invoice and receipt for exceptional articles should show the total money value of the stores embraced therein, and should have entered in red ink, on the face and back, the words "Exceptional articles." — Regs. Subs. Dept. 487. Purchase vouchers, invoices, and receipts of exceptional articles should be entered on appropriate abstracts, where abstracts are necessary, or on the return (like other vouchers, invoices, and receipts), in the columns "From whom received" and "To whom issued," etc., and in the column "Number of vouchers," and in the column headed "Exceptional articles, " immediately fol- lowing articles provided for sales, their money value as shown by the abstracts or otherwise. The entry of the quantities of specific exceptional articles under va,rious headings spread throtighout the return will not be made. — Regs. Subs. Dept. 488. The total money value of the "Exceptional articles" on the upper por- tion of the return will be entered on the line "Total to be accounted for;" and the amount of collections from purchasers will be entered on the appropriate line of sales on the lower portion, and the column balanced in the usual way at the foot.— iSegs. Subs. Dept. 80 EXCEPTIONAL ARTICLES — EXTRA-DUTY PAY. 489. The money value of exceptional articles sold to officers, and to enlisted men, respectively, will be included in the amounts of sales reported as made to each, on page 5 of the abstract of sales, and will not be entered as a separate item on that page. — Regs. Snbs. Dept. 490. The money value of exceptional articles collected during the month will be entered on the abstract of sales next after articles provided for sales, thus: ]Cvceptional articles S . — . — Regs. Subs. Dept. ■i91. Thv. amount expended monthly by purchasing commissaries for excep- tional articles will be entered upon Form 57 immediately succeeding the prices of the staple articles purchased. — Cir. Letter, O. C. G., July S, 1S97. Note, — For instructions in regard to making requests for exceptional articles, vide '^ Requisitions." EXTRA-DUTY PAX. 492. The placing of enlisted men on extra duty to perform the necessary routine services in the Subsistence Department does not require the sanction of the department commander. They will not be employed on extra duty in time of war.— .4. R., 182. Vide Rev. Stats., 1S87 ; Cir. Letter, O. C. G., Sept. 27, 1900. 493. Enlisted men detailed by name on extra duty and employed, under competent authority, at constant labor for not less than ten days, are entitled, in time of peace, to receive extra-duty pay at the following rates : For services as clerks and as laborers 35 cents per day. Enlisted men receiving or who are entitled to the 20 per cent increased pay for service beyond the limits of the States comprising the Union and Territories of the United States contiguous thereto, are not entitled to the extra-duty pay. — A. R., 183, as amended by G. O. No. 38, A. G. O., 1902. 494. An enlisted man is entitled to extra-duty pay whether the constant labor is performed all in one month or part is performed in one month and the residue in the succeeding month. The account for pay should, if practicable, be made up on the pay roll (Form 20) for the nxonth in which he completes the ten days' constant labor. — A. R., 183 ; Regs. Subs. Dept. 495. The fact that an enlisted man is detailed to perform " special " duty does not in itself create or destroy his right to receive extra-duty pay if he is employed in constant labor for a period of not less than ten days. — Decisions Conip. Treas., VII, Ih9. Vide Cir. No. 9, A. G. O., 1901. 496. The detail of an enlisted man as acting commissary sergeant does not entitle him to extra-duty pay.— 5^075, O. C. G. 497. Noncommissioned staff officers and enlisted men of the several staff departments will not be detailed on extra duty without authority from the Sec- retary of War. They are not entitled to extra-duty pay for services rendered in their respective departments.— 4. R., 185. 498. Soldiers on extra duty in the Subsistence Department will be paid the extra rates of pay allowed by law for the duty performed and for the exact number of days employed. — .1. R.. 187. 499. Extra-duty men will be held to such hours of labor as may be expedient and necessary, but, except in case of urgent public necessity, as in military operations, eight hours will be considered a day's work. For all hours employed beyond that number, the soldier will receive additional compensation — the extra hours being computed as fractions of a day of eight hours' duration.— ^4. R., 189. Vide Cir. No. 10, A. G. 0., 1SS9. EXTRA-DUTY PAY — FUNDS. 81 500. If a man renders service on Sunday he is entitled to pay for that day ; but if on account of sickness or for any other cause he fails to render service, he can not be paid for the time he is absent. — Jfl75 A. and R., 1880; Cir. No. 10, A. a. o., issjf. 501. The blank form (Form 21) of return of civil employees and extra-duty men, in use in the Subsistence Department, is intended to furnish the office of the Commissary General with a complete record of all civilians and all soldiers detailed for duty in the Subsistence Department in the field and in garrison, whether paid extra-duty pay or not. OfBcers engaged on subsistence duty will enter on the report (Form 21) the names of the entire personnel under them, including those of all detailed enlisted men, whether the latter are paid extra duty pay or not. Where the temporary services of a gang of civilians are obtained by agreement with one of them, the names of the men composing the gang need not be entered on the report. The employing officer, if he pays the account for the services rendered, will forward the return with his account current for the month in which the services are rendered ; if he does not pay the account he will send the vouchers for services, accompanied by the return, to the paying officer, who will transmit the return to the Commissary General with the account current for the month in which payments for the services are made byhim.— (?. O. No. 131, A. G. O., 1898; Cir. Letter, O. C. G., May 4, 1898; Cir. No. Jf, 0. C. (?., 190^. o02 , The acts of Congress, making appropriation for the support of the Army, under the head of Subsistence of the Army, provide for the payment of extra- duty pay by the Subsistence Department, except in certain cases (i. e., during war, and when the 30 per cent increased pay is received). — Regs. Subs. Dept. FUXDS. 503. An estimate of funds will be made by commissaries on Form 47, and usually for only such sum as is deemed requisite to make payments properly due in the month for which the estimate is made. Estimates intended for the Com- missary General, or the officer who is to advance the funds, should be forwarded in time to admit of necessaf'y action by the War Department, the Treasury, or otherwise, the period of time required depending upon the particular case. Estimates should state the most convenient places of deposit. — Regs. Subs. Dept. Vide A. R., 659. 504. Funds required for the use of chief commissaries and purchasing com- missaries are obtained on estimates (Form 47) forwarded direct to the Commis- sary General. Funds required by officers in the Philippines will be obtained from the chief commissary of the Division of the Philippines. — Regs. Subs. Dept. 505. Commanding officers will cause estimates pertaining to their commands to be promptly made and forwarded ; . and commissaries should accordingly make timely estimates, approved by their commanding officers, for funds. — ^4. R., 8S8, 13S4; G. 0. No. 61, A. G. O., 1901. 506. Commissaries at posts whether independent or under control of depart- ment commanders perform their duties under the supervision of the chief com- missaries, and render such estimates as may be required for furnishing the posts with funds. The important duty of preparing estimates for submission to their post commanders should be performed by commissaries in person, and not be delegated to other persons. Funds required by commissaries at posts are fur- nished by chief commissaries, or the latter call on purchasing commissaries to furnish them.— iJegrs. Subs. Dept. 507. Transport commissaries will submit all requisitions for subsistence funds at the home port to the subsistence superintendent, and at all other ports 82 FUNDS. to the senior officer of the Subsistence Department on duty there. — Begs. A. T. 8., 140. 508. Unless accounts of regular subsistence officers are mailed or otherwise sent to the office of the Commissary General within the time specified in regula- tions, it is made the duty of the Auditor for the War Department to disapprove requisitions for funds requested to be sent to them. — Cir. Letter, O. C. G., Dec. 10, 1894; Cf- O. No. 36, A. Q. O., 1894 {act of July 31, 1894); and " Accounts and Returns." 509. The amount of funds on hand at posts is made known to chief commis- saries by the reports of commissaries prepared on Form 60. A chief commissary either orders or procures the issuance of orders that any excess of funds on hand be transferred to himself, or to some designated purchasing commissary, or be deposited to the credit of the Treasurer of the United States under A. R. , 690, 691.— Regs. Subs. Dept. 510. Subordinate commissaries should as a rule keep their funds in the same depository in which the chief or purchasing commissaries keep theirs, which enables transfers from the former to the latter, and vice versa, to be made by check at any time and vsdth more ease than by any other method. — Cir. No. 4, O. C. G., 1898. 511. Recruiting officers stationed elsewhere than at a garrisoned post will obtain subsistence funds by writing to the chief commissaries of departments in which they are respectively recruiting ; and chief commissaries will either fur- nish the funds themselves or call upon a purchasing commissary to do so. — Regs. Subs. Dept. 512. Upon arrival at any over-sea port the transport commissary will report to the senior officer of the Subsistence Department on duty there the amount of subsistence funds on hand, and will transfer to him or to an officer designated by him any excess of funds. — Regs. A. T. S., 139. Note. — For disposition of funds in the possession of an officer when he is relieved from duty, vide .^. R., 712. 513. On the arrival of a United States transport in a port of the United States on the Atlantic or Pacific coast, the transport commissary will report to the nearest subsistence superintendent of the transport service the amount of subsistence funds at the time to his credit and in his personal possession, and the obligations that are to be immediately met, or which will fall due before again sailing, and will transfer to the subsistence superintendent such amount in his personal possession, and such amount to his credit, as the superintendent shall direct, reference being had to the restrictions of Gr. O. No. 52, A. G. O. , 1900, below. A transport commissary engaged in interisland navigation in the Philippines will make a monthly report to the chief commissary of the division or department in which he is serving, giving the amounts of subsistence funds in his possession and to his credit, and the indebtedness to be met, and will transfer to such officers as the chief commissary shall designate, such of the funds as the chief commissary shall direct. — Cir. Letter, O. C. G., April 19, 1900. 514. Commissaries on United States transports plying between the western coast of the United States and the Philippines will not keep any funds to their credit in depositories ; but are authorized to keep in personal possession, at their own risk, not to exceed .?4,500 subsistence funds. All money received by trans- port commissaries from the sale of subsistence stores, or meals furnished aboard, in excess of the above amounts, will be transferred to such officer of the Subsist- ence Department as may be directed by the Commissary General at the end of each journey.— G. O. No. 62, A. G. O., 1900. 515. Disbursing officers of the "War Department, stationed in Cuba, Porto Rico, Philippine Islands, and Alaska, being far remote from designated depos- itories, are specially authorized by the Secretary of War to keep, at their own FUNDS. 88 risk, moneys received in coin or currency wliich they may be authorized to disburse, and such moneys as may be oificially intrusted to them for disburse- ment.— (?. O. Nos. S;3 ands;i, A. G. O., 1899; G. O. No. Gl, A. G. O. 1900. 516. Public moneys subject to disbiirsement coming into the hands of an officer from any source must be promptly placed by him to his credit with the Treasurer or an assistant treasurer of the United States, or a duly designated depository, or transferred to a disbursing officer of that branch of the public service to which the money pertains ; in either of which cases a receipt will be obtained. Exceptions to this rule are allowed in the oases and to the extent authorized . by paragraphs 665 and 666, and in those cases where officers have been specially authorized by the Secretary of War, when stationed on the extreme frontier or at places far remote from depositories, to keep at their own risk such moneys as may be intrusted to them for disbursement ; and moneys in hand may be disbursed at once without being placed in depositories if payments are &ae.—A.R.,664, as amended by G.O.N0.140, A.G.O., 1901. Vide G.O.No.lSO, A. G. O., 1901. 517. Recruiting officers stationed at places where there is no Treasurer or assistant treasurer of the United States are authorized to keep on hand, at their own risk, moneys pertaining to the appropriation "Subsistence of the Army,!' in such restricted amounts as may be necessary for facilitating payments of public creditors. In places where there is a Treasurer or assistant treasurer of the United States such funds must be deposited and drawn for by official checks to be obtained from those officers. — A. M., 665. Vide G. O. Nos. 2 and 133, A. G. O., 1901. 518. Officers doing subsistence duty at posts or independent stations near which no Treasurer or assistant treasurer of the United States is located are authorized to keep subsistence funds in their personal possession, at their own risk, in amounts not to exceed one hundred dollars for each organization (or number of men, recruits, etc., equal to an organization) at such posts or stations. When it may be necessary to draw a check for obtaining subsistence funds to be kept in personal possession, the disbursing officer will draw it in his own favor and enter under the heading thereon, "object for which dl-awn" or "on account of," the following: "To hold funds in personal possession under A. R., 666." Such checks will not be stated to be for "payments under .§30."—^. R., 666, as amended by G. 0. No. 130, A. G. O., 1901. 519. Deposits to the credit of the Treasurer of the United States on account of repayment of disbursing funds must be made with the office or bank in which such funds are to the credit of the disbursing officer. — G. O. No. 160, A. G. O., 1898. 520. The use of moneys for purposes other than those for which appropri- ated, liquidation of liabilities of one fiscal year by use of moneys appropriated for another, and expenditures in a fiscal year of any sum in excess of appropria- tions for that year, or involving the Government in any contract for future payment of money in excess of appropriations, except as authorized by A. R., 593, are prohibited.— y1. B., 658. 531. Chiefs of bureaus will see that funds in the hands of a disbursing officer are limited to his requirements for a brief period, and that as much as practica- ble of public moneys placed to his credit is kept with the Treasurer or an assist- ant treasurer of the United States. Estimates for funds should state the most convenient places of deposit. — A. R., 659. 522. Lists of national-bank depositories designated fur the use of disbursing officers, with the amounts of securities filed by each with the United States Treasurer, will be published from time to time in orders from the Adjutant General's Office.—^. R., 660. 84 FUNDS. 523. Where there are two or more designated depositories in the same place, credits should be so regulated by each disbursing officer there stationed as to maintain, as far as possible (by deposits, disbursements, and transfers) , a pro- portion between the amount of his credit at each depository and the amount of securities filed by it with the United States Treasurer. Transfers from one depository to another are not authorized except through the Treasury Depart- ment. — A. R., 661. 524. Public funds will, in general, be transferred as follows: "Where the ac- counts are both in the same office or bank, the officer making the transfer will draw his check directing the depositary to place a stated amount to the official credit of the officer named therein. The check will be sent to the depositary and not to the officer in whose favor it is drawn. If it is necessary that the officer to whom the funds are transferred shall receive them without delay, the transferring officer may draw his check and transmit the same direct to the offi- cer requiring them. In either case, receipts for the funds are sent by the receiv- ing officer, and the corresponding invoices are sent to the receiving officer. Transfers of public funds from one office or bank to another are made by the Secretary of the Treasury on the recommendation of the Secretary of War. — A. E., 676. 525. For every Treasury draft received by a depositary to be placed to the official credit of a disbursing officer, and for every deposit of funds made by the officer to his official credit, subject to payment of his checks, a receipt, num- bered in serial order, and giving the place and date of issue, will be furnished him by the depositary, setting forth the character of the funds, i. e., whether coin or currency. If the credit is made by a disbursing officer's check transfer- ring funds, the essential items of the check will be enumerated, and if by a Treasury draft the warrant number. The title of the officer will be expressed, and the title of the account will also show for what branch of the public service it is kept. The receipt, called "a disbursing officer's receipt," will be retained by the officer in whose favor it is made. — A. R., 675. 526. Funds will not be transferred from one appropriation for the use of another by borrowing or otherwise. — A. R. , 677. 527. It is not permissible for an officer to transfer funds from himself under one bond to himself under another bond. — 64SO8, O. C. O. Vide Circular 197, Treasury Department 528. An officer is not authorized to insure public money or property, and he will not be allowed credit for any expense paid for the collection of money on checks, except as provided in paragraph 41, A. R. — A. R., 675. 529. When an officer conducting a detachment transfers it en route elsewhere than at a military station to another officer to conduct it to its destination, the first officer will transfer to the second officer any unexpended balance of the funds furnished him to purchase liquid coffee for the detachment — the second officer to receipt and duly account for the funds so transferred to him. — 167S, Mine, 1888. 530. Funds are invoiced and receipted for in duplicate on Form 2. If the transfer is for the correction of errors, whether arising upon the settlement of accounts or otherwise, the facts will be noted in detail on invoice and receipt. Any discrepancy as to the appropriation, fiscal year, or amount which may exist between the invoice and receipt when the latter is properly made out will be noted and explained on both invoice and receipt by the officer receiving and receipting for the funds. The officer receiving the funds will indorse upon the back of the invoice the exact date of the receipt given by him and will file the invoice with the account current on which he acknowledges receipt of the funds.— ^. R., 720. FUNDS. 85 531. The amount of funds invoiced should always be expressed in words as well as in figures. The kind of funds invoiced should be stated, and if any portion is by check, the number, date, amount, and depository on which the check was drawn should be stated. One copy of each invoice of subsistence funds received should be inclosed with the account current intended for the Office of the Commissary General and one filed with the officer's retained, papers. Funds of different fiscal years should not be entered on the same invoice. When there is a large number of invoices of or receipts for funds transferred in a month, they may be entered on abstracts and the totals of the abstracts entered on the account current, the invoices and receipts to accompany the abstracts and account current. When Form 2 is used as an invoice, the word receipt in the heading and indorsement will be erased, and when used as a receipt, the word invoice will be erased. It will not be used for transferring paymaster's collections (Vide Form 3). The invoicing officer will prepare both the invoices and receipts in duplicate ; he will sign the invoices and send them, accompanied by the duplicate receipts, to the receiving officer, who will return the receipts duly executed by him. — Regs. Subs. Dept. 532. Invoices of funds consisting of paymasters' collections on account of subsistence of the Army, which collections are transferred to disbursing com- missaries, will be made on Form 3 only. The invoice should state on what account collection was made, whether for "credit sales," for "refundment of commutation of rations," or other cause. Collections from soldiers on account of credit sales will be entered in the name of the organization. Collections on other accounts will be entered in the names of individuals, giving details. The kind of funds invoiced should be stated, and, if check be given, the number, date, amount, and depository on which the check was dravsm should ajipear on the invoice. — Regs. Subs. Dept. Vide Form S. 5.33. Paymasters, in making transfers to disbursing commissaries under A. E., 1437, will include in the invoice (Form 3) not only the collections on account of credit sales, but all other collections which are to be credited to the appro- priation "Subsistence of the Army," which is available for the fiscal year cur- rent at the time the transfer is made, observing with particularity the directions printed in the headings of the invoice, which require that a collection other than credit sales shall be entered in the name of the individual from whom the collection was made, giving the notation which appears upon the pay rolls. They will deposit to the credit of the Treasurer of the United States all collec- tions which pertain to an appropriation "Subsistence of the Army" for a fiscal year which has expired.— Ci'r. No. 1, A. O. O. , 189G. 534. Receipts by the disbursing commissary for funds transferred to him on Form 3 are rendered on the muster and pay rolls (form for which purpose is provided for thereon and submitted by the paymaster) upon which the collec- tions were made. — Regs. Subs. Dept. 53.5. Whenever it shall become necessary, at a post remote from any public depository, to send to the chief commissary of a department, or to the nearest public depository, the subsistence funds that have accumulated at the post, they may be transported by express, if there be no other safe way of sending them. Application for the authority of the department commander for such transpor- tation will be made by or through the chief commissary of the department, and when authorized by the department commander it will be furnished by the Quartermaster's Department, as ijrovided in A. R., 1251. — O. O. No. 79, A. G. O., 1884. Vide G. 0. Nos. n and 89, A. G. O., 1899. 536. Transportation of funds by express, when in excess of cost by ordinary freight, must be limited to emergencies, and vouchers in payment must show the emergency and authority for such tr.insportation. Upon application 86 FUNDS. approved by the department commander, a quartermaster may transport public funds by express. In such cases he will receipt only for so many sealed pack- ages said to contain so much public money. When an absent disbursing ofScer sends his check to the order of the quartermaster, requesting him to express the amount named therein, the latter will receipt for the actual amount to be trans- ported. In case of loss of funds by unavoidable accident, the shipping officer will not be held responsible, and the officer accountable for the funds must seek relief through application to the Court of Claims or to Congress. — A. R., 1251. 537. No trustee process, garnishment, or injunction can be recognized by the officers of the Goverment in respect of money due creditors of the United States.— ?d Comp.. Dec. 28, 1S66 ; S. O. B., 507, 1866. 53S. The executive branch of the Government has no authority, by boards of survey or otherwise, to afford relief or grant release in case of losses of pub- lic funds, which can only be obtained through the Court of Claims or by an Act of Congress.— ~. '77,5, O. C. G. ; L. R., Vol. 7, 1869. Vide Rev. Statu., 1069. Note.— In regard to enibezzlemeut of funds, vide A. W,, 60 ; lii-v. Stats., 5488, .5400, ^ MAjfiMAJti 539. Officers relieved from the performance of subsistence duty in the Divi- ^t,»w— ' . sion of the Philippines will upon the day on which they are relieved report to -^ -O- r^^M the Commissary General, through the commanding officer, the chief commissary / of the department, and the chief commissary of the division, the fact of their relief and the transfer or deposit by them of the balance of subsistence funds for which they are responsible, using the blank forms for the purpose which will be distributed by the chief commissaries (Form 68). — G. O. iSo. 9, A. G. O., , 1902. /7i A f£u^^ 540. The chief commissary of the Division of the Philippines and the chief Mi^^''^^j,|jy commissaries of departments in the Philippines will keep a record in their offices U A , '^ It"^ ^ officers who are shown by the reports rendered under the preceding para- '•* ** graph to have been relieved from subsistence duty before turning over to another officer or depositing to the credit of the Treasurer of the United States the balances of subsistence funds for which they are responsible, and will take appropriate measures for securing from such ofiScers the transfer or deposit at the earliest practicable date, invoking the aid of the department or division commander in all cases of persistent delay. Oflacers will not be ordered to the United States until all subsistence funds have been transferred or deposited and accounts and returns due from them have been mailed.— (?. O. lYo. 9, A. G. O., 1902. 54 1. The statement of funds entered on the first fold of the monthly report of subsistence stores used in the Philippines (Form No. 60, Subsistence Depart- ment) will be made to show the amounts remaining on hand by fiscal years instead of by lump sum ; and chief commissaries of departments in the Philip- pines are directed to cause all moneys belonginig to the appropriation of an expired fiscal year not needed at a post to meet outstanding liabilities at the post to be transferred without unnecessary , delay to themselves ; and they will from time to time transfer to the chief commissary of the division all moneys of such appropriations which they may no longer need for meeting outstanding obligations.—©. O. No. 9. A. G. O., 1902. 543. The chief commissary of the Division of the Philippines will at the close of each fiscal year deposit to the credit of the Treasurer of the United States, as required by paragraph 705 of the Army Regulations, all public funds not needed to meet outstanding liabilities of that fiscal year which may remain to his credit on deposit with the assistant treasurers of the United States. With respect to moneys remaining in his pergonal possessiim at that time which are not needed to meet outstanding liabilities of that fiscal year the following procedure will be taken FUNI>S — FURLOUGHS. 87 by him : As soon as practicable after he shall have received notice of the placing to his credit with an assistant treasurer of the United States of money tinder the appropriation of the succeeding (current) fiscal year, he will draw his check in favor of the assistant treasurer for an amount equal to that portion of the amount in his personal possession which is not needed to meet outstanding lia- bilities, and will transmit it to the assistant treasurer with request that the latter deposit the amount to the credit of the Treasurer of the United States to go on the books of the Treasury to the credit of the old appropriation (naming it) under which the money in personal possession had been carried. At the same time he will give notice by mail to the Commissary General of the fact of deposit, giving the date and amount of the check and the assistant treasurer on whom drawn, and stating that it related to money in personal possession per- taining to the old appropriation (naming it). An amount equal to the amount of the check will then be taken up and disbursed as funds in personal possession of the current fiscal year in place of the equivalent amount deposited from funds in the custody of the assistant treasurer as above. The accountability will be adjusted as follows: The "supplemental" account current of the closed fiscal year will have entered on it the following: "To amount deposited to the credit of the Treasurer, U. S., by check No. — , on assistant treasurer, U. S., at , dated , 190 — , $ ," giving the amount which the assistant treasurer was directed to deposit. The account current for the corresponding month under the appropriation for the succeeding (current) fiscal year will have this entry and counter entry upon it : ' 'Amount in personal possession taken up under this appropriation, S ,"and "To amount deposited to the credit of the Treasurer, U. S., by check No. — , on assistant treasurer, U. S., at , dated , 190 — , S , see account current for month of , 190 — . Subsist- ence of the Army, 190 — ." This entry and counter entry will manifestly affect the enumeration of the places of deposit of the balance as reported in the cer- tificate at the foot of the account current, which must be stated with strict accuracy. The balances of all appropriations which have been available in the hands of or to the credit of the chief commissary of the Division of the Philippines for eighteen months after the fiscal year to. which the balances pertain has expired, whether there are any outstanding liabilities or not, will be at once and yearly hereafter deposited to the credit of the Treasurer of the United States to be carried on June 30 following to the surplus fund as the law i-equires. — G. O. No. 9, A. G. O., 190B. FURLOUGHS. 543. Furloughs in the prescribed form for periods of twenty days may be granted to enlisted men by commanding offlcers of posts, or by regimental commanders, if the companies to which they belong are under their control. Corps or department commanders may grant furloughs to enlisted men, ser- geants of the post noncommissioned staff excepted, for two months, and the Commanding General of the Army for four months, or they may extend to such periods furloughs already granted. For a longer period than four months the authority of the Secretary of War is necessary. Permission to delay may be granted to enlisted men traveling under orders as authorized for furloughs. Furloughs to sergeants of the post noncommissioned staff, or to enlisted men acting as such, may be granted as follows : By a post commander for seven days in case of emergency only ; by a department commander for one month. Appli- cation for furlough for a longer period will be forwarded to the Adjutant General of the Army for the decision of the Secretary of "War, — ^4. R., IIG, 117, 119. 88 FUELOCJGHS — GAINS, WASTAGE, AND DEFICIENCIES. 544. The commanding general of the Division of the Philippines is anthor- ized to grant furloughs to enlisted men for a period of four months or to extend to such period furloughs already granted, — 107580, O. C. O. 545. In the case of furloughs, a copy of the order of a superior officer is not required to be filed in support of an order of an inferior, when the inferior recites in his order that his action is hased upon the order of a superior who is vested with authority to issue such order. — Decision Third Auditor of Treas. , July 16, 1888. 546. On the application of a soldier on furlough, made at the nearest military station and showing clearly the urgency of his case, a department commander may order subsistence to be furnished to enable him to rejoin his proper station, and the company commander will charge the cost thereof against the soldier's pay on the next muster and pay rolls, in accordance with A. R. , 1203 and 1422. The date of the application will be entered on the furlough. — A. R., 131. 547. Furloughs granted to enlisted men serving in Cuba, Porto Rico, Hawaii, Guam, the Philippine Islands, Alaska, or at any station beyond the limits of the United States, for the purpose of returning to this country, will take effect on the dates they reach the United States, which will be indorsed on the furloughs by the transport commissaries. The furloughs will direct the soldier to report for duty at the close of the last day thereof at the military post nearest the par- ticular home port from which transports usually sail for the islands or stations above referred to, and the commanding officers- of these posts will assign such enlisted men to organizations under their command for the purpose of subsist- ence during the time they are detained at their posts, and they will be returned to their proper stations by the first available transport. Commanding officers will cause notation to be made on the furloughs showing the dates when the men report at their posts, and at the proper time will issue the necessary orders directing them to rejoin their stations, reciting therein the date of their arrival in the United States, date of reporting at post, and whether or not commutation of rations has been paid. A copy of the order will be furnished to the soldier and the commanding officers concerned. The commissary of the transport on which these enlisted men return will indorse on such orders the dates during which they were subsisted aboard the transport. The order will be retained by the enlisted man, who will deliver it to his commanding officer as evidence of his authority to be absent from his post during the time required for travel in rejoining same. — A. R., ISS. Note, — As to what a furlough should show and the orders that should accompany it when presented for payment of commutation of rations, vide A, R,, 1419; G, 0, No, 165, A, G. 0,, 1901; " Oomniutation of Kations"; and Notes on Form 63, 548. When granted by competent authority, an extension of a furlough or a permi^ssion to delay is equivalent to a furlough. — A. R., 117 ; 3113, 5466, O. C. O.; 1859, A, 1878. 549. The rate of commutation of rations to which an enlisted man is entitled on furlough is 25 cents per day. — A. R., 14.IO. 550. Failure to rejoin proper station on the expiration of the furlough works forfeiture of any claim for commutation of rations for the entire period of the furlough unless the delay is excused, — A. R., 14S2. NoTJE.— For information regarding a lost furlough, vide A, K,, 1423, Tor furloughs which cover portions of two fiscal years, vide " C'ummutations of Itiitious," GAINS, WASXAGF,, AND DEFICIENCIES. 551. Wastage will be reported, not on the presumption that it exists or will exist, but on the fact that it actually exists as determined by the monthly inventory. It is not allowed on fresh beef furnished directly by a contractor. GAINS, WASTAGE, AND DEFICIENCIES — ICE. 89 Gains are taken up as required by paragraph ia36, Army Regulations. — ^1. R., 1367. 552. The statement of gains and wastage (Form 39) will be rendered whether any gains or wastage are found to exist or not. — Regs. Subs. Dept. 553. Actual unavoidable wastage will be allowed, on issues and sales only, as follows : Salt meats, not canned _ Salt fish, not canned l<'Iour, issue,' not canned Hard bread, not canned Corn meal Beans Pease Kice Hominy Dried fniits <'uf[L'e, issne IVa, black Tea, green Vegetables, fresh Sugar, issne J Salt, issue Soap, issue Pickles Butter, not canned Coffee, extra, Java and Mocha. Flour, family Molasses, in barrels Sirup, cane, in barrels Sugar, cut-loaf Sugar, granulated Sugar, powdered Wastage entered on returns of subsistence stores, as hereby authorized, must in all cases have been actual and must have occurred unavoidably, and in no other way than in making issues and sales; all other deficiencies must be accounted for (1) by boards of survey, (3) by affidavits, (3) by certificates of disinterested commissioned officers. — A. R., 1368, as ameiuled by G. O. No. lil'i, A. O. 0., 1901. 554. 'Salt and vinegar used in rebrining or pickling, and wastage of stores in overhauling and repacking, will be accounted for by the certificate of the commissary approved by the commanding officer. — ^4. R., IJUH. 555. Deficiencies exceeding the percentages specified in paragraph 1368, A. R., or in articles for which a limit of wastage is not therein indicated, or arising from losses by straying or death of beeves, or errors in their estimated net weight, or from losses by theft, fire, or vermin, or from deficient or unsuit- able means of storage, etc., will be accounted for (1) by boards of survey, (2) by affidavits, (3) by certificates of disinterested commissioned officers. Boards of survey should generally report upon such deficiencies, affidavits or certificates being tised only in oases where the amount involved is very small or when it is impracticable to assemble a board. — A. R., 1370, as amended by O. O. No. 165, A. a. O., 1901. 556. The facts and quantities involved will be fully set forth in all affidavits or certificates accounting for losses or extraordinary wastage, and in certificates of stores or property expended in preserving supplies. When loss or improper issue of supplies is not satisfactorily explained, their cost will be taken up on the account current of the accountable officer. — A. R., 1371. 557. When ice can be supplied in the island possessions of the United States, there may be issued to each company, troop, battery, or band serving therein 100 pounds per day ; and a proportional part thereof may be allowed to each detach- ment serving therein , to which rations are issued. No savings will be allowed onice.— CTr. Letter, O. C. 6., Mar. 89, 1901. 558. Chief commissaries will see that ice for the preservation of subsistence stores is provided where refrigerators are authorized by the Subsistence IJepart- ment, and such ice will be paid for from the appropriation ' ' Subsistence of the 90 ICE — INSPECTORS AND INSPECTIONS. Ai-my,'' and will be accounted for on the return of subsistence stores. It will be used solely in those refrigerators, and only for the preservation of subsistence stores in stock before the same are issued or sold. The quantities for the purposes here authorized will be such as shall be ordered by the commanding officer of the post as necessary, and the quantities expended each month will be entered, under the heading "Wastage," on the monthly statement of gains and of wast- age in issues and sales (Form 39). — Regs. Subs. Dept. 559. Ice can not be purchased from the fund of 40 cents per diem appropri- ated for special diet to enlisted patients in hospitals who are too sick to be subsisted on the Army ration.— Cir. No: 4.3, A. G. 0., 1901. 560. Ice may be provided for use in offices of chief commissaries and pur- chasing commissaries, but will not be furnished for use in offices of post com- missaries.— Cj?-. Letter, O. C. G., May 19, 1899; Cir. No. 10, O. G. G., 1901. Vide Cir. No. 2, O. C. G., 1901; 109389, O. 0. G. INSPECTORS AXD IX.SPECTIONS. 561. The commander of a post will make an inspection of his command on the last day of every month; and will satisfy himself by frequent personal examination that the disbursements of all officers in charge of funds are in accordance with law and regulations and their accounts correctly stated. — A. R., 318. 562. Officers of the Inspector General's Department exercise a comprehensive and general observation within the command to which they are assigned over matters which pertain to the condition and state of supplies, expenditure of public property and moneys, and the condition of all accounts of disbursing officers.—^. R., 956. 563. An officer will make known his orders or instructions to officers whose affairs he is dii-ected to inspect, and these officers will see that every facility and assistance, including clerical aid, if requested, is afforded. — A. R., 960. 564. All depots under the charge of officers of the Army will be inspected annually by the officers of the Inspector General's Department. These inspec- tions will include business administration and methods. — A. R., 968. 565. The inspection of disbursements and money accounts of disbursing offi- cers required by act of April 20, 1874, will be made by officers of the Inspector General's Department, or others detailed for that purpose, and, as far as practi- cable, at irregular intervals, but no officer so detailed shall be in anyway con- nected with the corps or staff department making the disbursement. The frequency of these inspections will be regulated by the Secretary of War. — .4. R., 071. 566. When an officer ceases to act as a disbiirsing officer, or closes his accounts on change of station, he will submit to the officer to whom the inspec- tion of his accounts has been assigned a statement of his money accounts from date of last inspection to and including the closing of his accounts, with a list of outstanding checks. If an inspection be impracticable, the statement will be forwarded to the Inspector General of the Army. — ^1. R., U7S. 507. Inspections having in view the condemnation of property will be made by inspectors general, acting inspectors general, or officers specially designated by the commander of a department, the commander of an army in the field, or highei authority.— 4. R., 979. SOS. Officers will prepare and sign in triplicate, on blank forms furnished by the Inspector General of the Army, inventories of public property requiring inspection, and present them, with the property, to the inspector general or act- ing inspector general at the time of his annual visit. In the case of rapidly INSPECTORS AND INSPECTIONS. 91 deteriorating subsistence stores, such inventories will be prepared when neces- sary, and unless the time of the annual visit of an inspector be near at hand, one copy will be forwarded to the commander of the department or army corps or division in the field. — A. R., 980. 569. As far as practicable, inventories of unserviceable property will state the cost of the articles, and in case of damaged or inferior stores the depot whence obtained, the marks upon them, with marks on original packages, and names of contractors and inspectors. The certificate as to the condition of the property on the inventory and inspection report will be signed by the officers "accountable" therefor, and not by the officer "responsible." — A. R., OSl. 570. For inspection the property will be arranged in the order of enumera- tion in the inventory, every article will be examined by the inspector, and the officer responsible will accompany him and be prepared to give all necessary information in regard to it.— ^. R., 98S. 571. Inspectors will exercise great care in examining property submitted to them for condemnation and in making recommendations regarding its disposi- tion. Articles "to be continued in service "are such as are still serviceable. Those " to be dropped" from the returns are such as can not be sold at the post and are not worth cost of transportation to a depot for repair. If worthless, they must be so far destroyed as to prevent any possibility of future presenta- tion. Such articles as can not be destroyed will, when practicable, be marked "I. C." (inspected — condemned), or will be broken up and the serviceable parts retained. Should the inspector's recommendation be disapproved in regard to articles marked "I. C. ," the marks will be canceled and a certificate of the fact given to the responsible officer. Suitable brands and stencils will be kept for use of inspectors at posts and depots. Articles " to be sold at post " are such as are of no further public use, or not worth cost of transportation to a depot. Those " to be turned into depot " are such as can not be repaired at the post and are worth cost of transportation. — A. R., 9S4,. 572. Public property in use will not be reported as unserviceable or con- demned by an inspector merely because worn or shabby in appearance when really strong and serviceable. — A. R., 985. 573. Great care will be taken to prevent property once condemned and ordered dropped from the returns from being again presented for inspection. When public property is presented to an inspector for condemnation, the officer responsible will certify on the inventory that the property has not been pre- viously condemned. — A. R., 986. 574. Inspectors will, when practicable, cause the destruction, in their pres- ence, of all property found to be worthless and which is without money value, at or near the place of inspection, and will state in their reports that "the arti- cles recommended to be destroyed have no money value at or near the post.'' The action of an inspector on property of this character will be final, and his report will be a valid voucher for the responsible officer. When property thus condemned is not destroyed in the presence of the inspector the responsible officer will certify to the fact of subsequent destruction in his presence. — A. R., 987. 575. Department commanders, the commander of an army corps or army in the field, or the Commanding General of the Army, may give orders, on the reports of authorized inspectors, to sell, destroy, or make such other disposition of condemned property as the case may require. If the property be of consid- erable value and there be good reason to suppose that it can be more advan- tageously applied or disposed of elsewhere than within the command, the matter will be referred to the War Department through the Adjutant General of the Army.— 4. R., 989. 92 INSPBCXOBS AND INSPECTIONS. 576. Orders for the final disposition of condemned property will be indorsed by the proper authority on the inspection reports, each copy being made com- plete in itself. One will be forwarded, through military channels, to the Inspector General of the Army, and the others to the accountable ofiScer, who will forward one, or suitable extracts therefrom, with his accounts, and file the other with his retained papers. — A. R., 990. 577. The Commissary Q-eneral, when he deems it necessary, furnishes ofSoers of the Subsistence Department with extracts from inspection reports relating to subsistence aiiairs under their control or supervision. But chief commissaries, as a rule, receive extracts which relate to subsistence matters at posts under their supervision, by reference from the headquarters of the department in which they are serving, or from the commander on whose stafiE they are serving. — Regs. Subs. Dept. 578. Public property which has been damaged, except by fair wear and tesi", or is unsuitable for the service, before being submitted to an inspector for con- demnation will be examined by a board of survey, — A. R., 790. 579. For subsistence property worn out in the public service the preliminary action of a board of survey is not necessary, and the accountable officer will submit inventories thereof and ask for an inspector's action. When the action of a board of survey and an inspector are necessary, the inventory vnll be accompanied by a copy of the proceedings of the board. — A. R., 760. 580. The following authorized articles of subsistence property when worn out in the public sei'vice may be submitted for the action of an inspector with- out the preliminary action of a board of survey : Baskets, blotter baths, check protectors, knife-blade erasers, eyelet punches, post-office scales, shears, blank cases, carpet sweepers, chairs, cuspidors, desks, letter-press stands, letter presses, matting, mirrors, rugs, safes, tables, typewriters, typevTriter cabinets, typewriter stands, wardrobes, washbowls, wash pitchers, washstands, auger bits, axes, box hooks, box openers, box scrapers, buckets, bung starters, butcher knives, butcher steels, carpenter's braces, cleavers, commissary chests, cooper's drivers, metal faucets, funnels, hammers, hatchets, marking pots, liquid meas- ures, meat blocks, meat hooks, meat saws, meat-saw blades, molasses gates, mop wringers, nail pullers, padlocks, refrigerators, roll-paper fixtures, handsaws, scales, scoops, screw-drivers, shovels, sieves, skids, stencil plates, steelyards, tap borers, tea canisters, ice tongs, traps, trucks, twine holders, water coolers (with filter) and stands, whetstones, Dau's Acme duplicators, head raisers, ice chests, roasters, soldering irons, spatulas, and triers.— iJe^s. Subs. Dept. Vide A. R., 760. 581. The following-named articles of subsistence property may for proper reasons be dropped from an officer's return without the action of an inspecting officer : Arm rests, rubber bands, waste-paper baskets, office bells, blotter-bath sheets, blank books, letter -copying books, memorandum books, scratch books, letter-press bowls, letter-press brushes, memorandum calendars, letter clips, envelopes, ink and pencil erasers, typewriter erasers, eyelets, letter files, order files, hektograph composition, hektographs, inks, inkstands, mucilage, type- writer oil, pads, paper, paper fasteners, paper folders, paper weights, paste, lead pencils, pens, penholders, penracks, pins, typewriter ribbons, rulers, sealing wax, seals, sponge ctips, sponges, rubber stamps, red tape, soap dishes, door mats, linoleum mats, office thermometers, towels, towel racks, tumblers, window shades, paper bags, barrel covers, barrel plugs, corn brooms, whisk brooms, brushes, candlesticks, can openers, chamois skins, dustpans, wood faucets, glue, handles, ice, insect powder, lampblack, matches, mops with handles, mops with- out handles, nails, needles, oil, shipping tags, soaps, turpentine, twine, twine holders, and watering pots,— iJet/s. Subs. Dept. 582. Damaged subsistence supplies which are condemned and ordered sold will be disposed of for cash at public auction, or to the highest bidder on sealed INSPECTORS AND INSPECTIONS. 93 proposals, on due public notice, and in such market as the public interests may require. The officer making the sale will suspend it when, in his opinion, better prices can be obtained. A copy of the inspection report, authority for the sale, notice of sale, and auctioneer's statement of sale, will accompany the proper returns ; and, in addition, a copy of the auctioneer's detailed account of the sale will be furnished the Inspector General by the officer making the sale. — A. R., 761; Regs. Subs. Dept. 583. When damaged subsistence stores duly acted on by a board of survey and condemned by an inspector, and subsistence property properly condemned by an inspector, are to be advertised for sale, the officer who is accountable for the supplies is the one upon whom devolves the duty to determine, according to the emergency of the case, the length of time which is to be given in the public notice of sale.— 65. No. 27, A. G. O., 1901. Note. — For information regarding the various messes and mess charges established on each ship of the Army Transport Service, vide Regs. Army Transport Service, 131, 132, (as amended by G. 0. No. 93, A. G. C, 1901), 133, 134, 135, and 130. 617. Saloon Mess. — Authorized adults and children over 13 years of age traveling as first-class passengers will be charged for subsistence SI. 50 per day while on shipboard; children over 5 and under 12, 75 cents, and children under 5 years, free. The transport quartermaster and commissary and the transport surgeon will be charged 81 per diem each for subsistence. Ship's Officers' Mess. — All authorized adults and children over 12 years of age traveling as second-class passengers will be charged for subsistence §1 per day while on shipboard; children over 5 and under 12 years, 50 cents, and children under 5 years, free. In no case will the cost of the articles of food consumed in the foregoing messes, increased by the cost of the steward's department in those messes, exceed the rate per diem above stated. — Regs. A. T. S., 133, as amended by G. O. No. 93, A. G. 0., 1901. 618. The preparation and serving of meals on Government transports will be supervised by the chief steward. — Regs. A. T. S., 127. 619. On Government transports nurses of the Nurse Corps (female) will be provided with meals free of charge. — G. O. No. 49, A. G. O., 1902. 620. The officer of the day on Army transports will see that meals to the troops are served at the proper time, and will be present during meals to see that the men attend promptly and quietly. — Regs. A. T. S., 264.. 621. Orders for travel on Government transports do not, except in the cases of nurses of the Nurse Corps (female) , carry with them authority for free meals. — ■ 49766-72, 0. C. G. 632. The transport commissary will keep a record daily of the number of meals served in each mess aboard the transport, and ascertain the cost per capita for subsistence aboard the transport for the trip by dividing the total cost of the meals as above by the total number of meals served. He will also keep a 98 MEALS — MEATS (fBESH). record of the number of passengers of the different classes going and returning, and the amounts collected for subsistence from all sources will be shown. A copy of this statement (Form 73) he will submit to the subsistence superintend- ent of the home ofS.ce immediately upon his return from each voj'age. — Regs. A. T. S., 139. 623. The transport commissary will file with his monthly account current, as a voucher thereto, a list giving the name of each officer of the Army and his servant, if any, and the name of each person not belonging to any military organization aboard, who were transported during the month and who were chargeable for meals, together with the amounts collected by him from each on account of meals furnished. Meals will be charged from the first meal served after embarkation of the passenger until the last meal served before debarka- tion. In reckoning for parts of a day each meal will be considered as one-third of a day's subsistence. Deductions will not be allowed for meals not taken during a voyage. The list will be made out on Form No. 74, Subsistence Depart- ment.— G. O. No. 12, A. G. O., 1901. KOTE. — For payment of board wagea when meals can not be furnished members of the steward's depart- ment and the crew aboard Army transports, vide "Civil Employees." MEATS (FRESH). 624. Fresh beef and fresh mutton from the block will usually be provided for troops by contract (Form 23, 23a, 23t>, or 24). Mutton will not be supplied unless the price is as low as the accepted price of fresh beef. — A. R., 1S7G; O. O. No. 6, ^4. G. O., 1879. 626. Fresh beef in bulk should be good in quality and condition, fit for immediate use, and from fore and hind quarter meat proportionally, including all the best cuts thereof. Necks shall be cut off at the fourth vertebral joint, and breasts trimmed down ; the shanks of fore quarters shall be cut off 4 inches above the knee joint, and of hind quarters 8 inches above the hock joint. Necks, shanks, and kidney tallow, and beef from bulls and stags, and from females (except from spayed heifers) shall be excluded from delivery. The minimum weight of a beef dressed should not ordinarily be less than 500 pounds. — Regs. Subs. Dept. Vide Form 24. 626. The "fourth vertebral joint " as used in a contract means that the neck shall be cut off at (i. e., through) the fourth joint of the backbone from the head of the animal, and that three joints shall remain on the carcass. — 35734, O. C. G. 627. " Kidney tallow " includes all the fat pertaining to and immediately surrounding the kidneys, and does not include all the suet in the hind qiiarters. — 104S96, o. a G. 628. Fresh mutton in bulk should be of a good, fat, and marketable quality, from wethers over one and under three.years old ; the carcasses to be trimmed with the heads cut off at the first vertebral joint, the shanks of fore quarters at the knee joint and of hind quarters at the hock joint.— Regs. Subs. Dept. Vide Form No. :U; 62963, O. C. G. 629. When it is desirable to have fresh meat of the kind and quality above indicated delivered at a temperature not greater than fifty degrees Fahrenheit, this fact should be clearly set forth in the conditions and specifications of the advertisement and distinctly provided for in the contract. — Cir. Letter. O. C. G., Feb. 9, 1895. 630. When frozen meat is purchased, the specifications should state the weight of the carcass, and provide that the quarters shall be exposed to a temperature of from -4° Fahrenheit to —13° Fahrenheit for sufficient time for MEATS (fresh). 99 the meat to become solidly frozen. All quarters which are not sufficiently frozen to prevent the insertion of a knife blade will be rejected. — Regs. Subs. Dept. 631. The delivery of fresh meats in bulk by the contractor must be made at the subsistence warehouse, or such place or places as have been designated, at some convenient hour to be prescribed by the commanding officer. The com- missary should be provided with the proper facilities for receiving and caring for the meats which he will weigh and isstie to those entitled to the same. When from any cause it is impracticable for the commissary to weigh and issue the meats, as in case of a station where there is no warehouse, and proper facilities can not be provided, temporary contracts can be made requiring the contractor to do the weighing and issuing. No contract of that character will be made for a period exceeding one month, except by authority from the Com- missary General. — Regs. Subs. Dept. 632. Good beef should have about 30 per cent bone; the fat should be firm and sufficient, but not in excess ; and the flesh firm, elastic, and marbled from little veins running through it. Prom good meat placed on a white plate a little reddish fluid will be found to exude. This is not a bad indication, as it is some- times thought to be. The flesh of young animals is pale and moist, and that of old animals is dark. A deep purple indicates that the animal has died with the blood in it. Blood is objectionable, not because it is unhealthy in itself, but Decause it decomposes very rapidly. None of the meat should be livid, and the interior should be the same color or a little paler than the surface. There should be no softening nor fluid within the tissues. In commencing putrefaction the color is flrst paler and later greenish, and the odor disagreeable. — Woodhull's Military Hygiene, p. 46. Nu'lE. — Information as to the quality of meat and conditions of contract appertaining to the fresh beef and mutton pnrciiased by the Subsistence Department is given in Forms 23, 23rt, 236, and 24. 633. By contracting for fresh meat for short periods of time, say from July 1 to December 31, and from January 1 to June 30, better results than by yearly contracts may usually be obtained for posts on the line of railroads and near cities. — Regs. Subs. Dept. Jf OTB. — On the subjects of inspections, vide " Inspectors and Inspections ;" rations vide " Rations;" issues vide " Kation Issues;" savings vide "Savings;" wastage vide "Gains and Wastage." 634. The following is the usual form of an advertisement for fresh beef and mutton : PKOPOS.ALS FOR FKESH BEEF AND MUTTON. Office Chief Commissary , Sealed proposals will be received until — o'clock a. m., , 19 — , and then opened, at the office of each commissary at the following-named posts f >r furnishing and delivering such quantities of Fresh Beef anil Mutton to the Subsistence Department as may be required at the posts of during the six months com- mencing , It) — . Informrtion furnished on application. Envelopes containing proposals should be indorsed ; " Proposals for Fresh Beef and Mutton, to he opened , 19 — ," and he addressed to the com- missary at the post to he supplied. , Chief Commiasai-i/. CIUCUI.AH OF INSTKUOTIONS TO BIDDERS FOB FRESH BEEF AND MUTTON, UNDER ADVER- TISEMENT OF , , CHIEF COMMISSARY, DEPARTMENT OF , DATED AT The fresh beef shall he good in quality and condition, fit for immediate use, and from fore and hind quarter meat proportionally, including all the best cuts thereof. Necks shall be cut off at the fourth vertebral joint, and breasts trimmed down ; the shanks of fore quarters shall be cut off 4 inches above the knee joint, and of bind quarters 8 inches above the hock joint. Necks, shanks, and kidney tiHow, and beef from bulls and stags, and from females (except from spayed heifers) shall be excluded from delivery. The carcass of a beef when dressed should weigh not less than 500 pounds. 100 MEATS (fresh). The fiesh mutton shall be of a good, fat, and niarketable quality from wethers over one and under three years old ; the carcasses to be triuimed with the heads cut off at the first vertebral joint, the shanks of fore quarters at the knee joint and of hind quarters at the hock joint. No contract for fresh mutton will be awarded unless the jirice is as low as the accented price for fresh beef. A bidder who proposes to furnish fresh beef or mutton of the kind and quality indicated herein, and of a temperature not greater than fifty degrees Fidireyihell, ahouli} so state separately and specifically on the blank proposals, and set forth the price. Whenever the fresh beef or fresh mutton presented for delivery is, in the opinion of the commissary at the post, not of the kind stipulated for, he shall reject the same, subject to appeal by the contractor to tht com- manding officer, whose decision shall be conclusive on all persons concerned. The fresh beef and fresh mutton shall be delivered to the commissary at the subsistence storehouse at the post or such place or places as have been designated, at a prescribed hour, on such days as, under the direc- tion of his commanding officer, he shall designate, in such quantities in tulk as from time to time he may require during the six months commencing , 19 — . In case of failure to deliver fresh beef or mutton as stipuhited in the contract, the commissary is authorized to supply by open purchase any deficiency resulting from such failure (the beef or mutton so procured to be of the kind herein specified as nearly as practicable) ; and the contractor shall be charged with any excess of cost over that of furnishing at contract prices. Only good meat is desired or will be received, and contracts will be rigidly enforced. Actual net weight of the fresh beef or mutton at the time of acceptance and delivery is ti) be the purchase weight. No care of, or responsibility for, contractors' goods or supplies will be assumed prior to delivery and actual receipt. If any of the meat furnished is obtained from a packing liouse, or a slaughtering establishment, the orig- inal tags must be left on each piece, and the contractor, if required, must furnish the commissary with the certificate of the packing house, or slaughtering establishment (giving the character of the meat so furnished), in full. Bidders are understood in all cases to make their proposals with special reference to the specifications and conditions applicable to the articles offered by them. Proposals must be made in triplicate, in strict accordailce with the requirements of the advertisement, speci- fications, and conditions pertaining thereto. Proposals must be prepared on blank forms furnished for the purpose, and without assistance from any person belonging to, or employed in, the military service of the United States. Numbers and prices should be written in words, as well as expressed in figures. The net price asked for the fresh beef or mutton must be stated per pound ; and no conditional bid will be considered. For example, where a faidder.states he will not accept an award for the supply of fresh mutton at a post unless he is also awarded the fresh beef at the same post ; or which stipulates that a certain percent- age will be deducted by the bidder if payment is made in a stated time ; or which iu anyway specifies condi- tions as to quality, delivery, or payment, otherwise than herein provided. The expense of delivery must be included in the price bid for the fresh beef or mutton. A proposal will be entertained which offers to supply fresh beef only at a post ; or one which offers to supply mutton only. A separate proposal will be made for each post for the supply of which it is intended tu bid. A commissary should ordinarily only receive proposals for his own post. Alterations, by erasure or otherwise, must be noted and explained in the proposal over a separate signature of the bidder. Every bidder should write his signature in full, and state his place of business and post-otfice address, with county, district. State or Territory. If a person affixes to his signature to a proposal the word " president,'* "secretary," "agent," or other designation, without disclosing his principal, the proposal will be regarded as that of the individual. A proposal of a firm should be signed ^\ ith the firm name, followed by the auto- graph signature of a member of the firm — who will add the words "one of the firm" below his signature or by its authorized agent, giving the names of all its membei-s. If an agent sign for the firm, he must furnish legal evidence of his authority to do so. A proposal of a corporation should be signed with the name of the corporation-shaving its seal affixed, if there he one — followed by the signature of the president, secretary, or other person authorized to bind the corporation in the matter, who should file legal evidence of his authority to do so. Where guaranties are required to accompany proposals, a proposal unaccompanied by such guaiunty, made in manner and forai as provided, will not be entertained. A copy of the advertisement and circular of instructions to bidders will be attached to each proposal and form part of it. All proposals and guaranties received prior to the time of opening will be securely kept; and the officer whose duty it is to open them, at the place and hour mentioned in the advertisement, will decide when that time has arrived, and none will be received thereafter. Proposals then in his possession will be opened and read aloud in the presence of attending bidders. If a bidder desire to withdraw his proposal before the time fixed for the opening, he may do so without prejudice to himself by communicating his purpose in writing to the officer who holds it. When the proposal is reached at the opening, it will be returned to him or his authorized agent unread. MEATS (fresh) — PACKAGES. 101 No responaibility will attach to an officer for the premature opening of any proposal not proi)erl.v indorsed, 80 as to clearly shuw its L'tiaractei', The light i.s reserved to reject in whole or in part any or all proposals. Proposals must be submitted in envelopes securely sealed aod distinctly addressed to the commissary at the post to be supplied, aTid have indorsed on the envelope : " Proposals for Fresh Beef and Mutton tw be opened , 10—." Bidders are invited to be present at the opening of proposals. Awards will he made as soon as practicable after the opt-ning of proposals, and the successful bidders he notified. In making awards, each item will be considered as separate and independent, and awards will be made tu the lowest responsible hiddoi- for the most suitable article of each kind offered, considering quality, cost of transportation, and the interests of the Government. Awards will be made for articles of domestic production or mianufacture in preference to those of foi-eiirii origin, cost and quality being equal. An a\\ ard may be made to one party for beef and to anothei' party for mutton, for the same post. Before making an award, the contracting officer may require the bidder to furnish satisfactory evidence uf liis ability to supply the article for which he bids. The succefisful bidder for each post will he required to enter into a formal wi'itten contract with the United States, with good and approved security (in a sum that shall not be less than one-tenth of the full amount of the total consideration) within seven days after being notified of the acceptance of his proposal. The contract of a corpoiation should be signed by the officer or person who has been authoilzed to contract in its behalf, who should sign the corporate name and his own and affix the coriiorate seal, if there be one. Evidence consisting of extracts from the articles of incorporation, the by-laws, or the minutes of the board of directors, duly certified by the custodian of such records under the corporate seal (if there be one), showing the signer to he properly vested with authority to bind the corporation, will he filed with the contract "When the principal of the bond to a contract is a corporation, a copy of the record of the selection of the officer executing the bond in its behalf and a copy of the by-law or other record of tlie proceodiiifi;s of the governing body of the corporation showing his authority to execute the same, will be attached to the bond, these copies to be certified by the custodian of such records, uuder the seal of the corporation, to be correct copies. The pi-incipal and surety must sign and seal the bond, the corporate seal of the corporation must be affixed to the bond by some person duly authorized, who must also affix the name of the corporation to it, followed by his own signature aiid official designation written after the word "by." Sureties tu a botjd will be a surety company or individuals. If individuals, there must be at least two suffi- cient and responsible persons, who must be citizens of the United States, and jointly justify in double the amount of the penalty. Sureties to bonds executed in any foreign country, or in the Philippine Islands, Cuba, Porto Rico, or Hawaii, or for the performance of contracts entered into in those places, need not be citizens of the United States. A firm, as such, will not be accepted as surety; or a partner for a copartner, or for a firm of which he is a member; but stockholders who are not officers of a corporation may he accepted as sureties for such corporation. No member of, or delegate to. Congress, nor any person belonging to, or employed in, the military service ,of the United States, is or shall be admitted to any share or part of any contract, or to any benefit which may arise therefrom. Transfer of contract, or of interest in contracts, is prohibited by law. Contracts shall be made subject to the approval of the Commissary General, United States Army, and to termination by him at any time. Itemized bills for the fresh beef and mutton accepted should be promptly rendered to the coniniissary at the end of each month, or sooner if required. Payment under the contract will be made by this office, or by the commissary for his post, at the end of each calendar month, or as soon as practicable thereafter, in the funds furnisheil for the pui-pose by the United States. For full particulars, as to probable quantity of fresh beef and mutton required, amount of bond to be fur- nished, blank proposals for bidding, or other information, application should be made to the commissary at the post or place to be supplied. , Chief Comii'iif^arii. Headquarters Department of , Office Chief Commissary, , 19~. PACKAGES. 635. Packages iimst be fully described in all advertisements for subsistence supplies. — Hegs. Subs. Dept. 636. The kinds of packages required must be clearly indicated when awards are made to bidders. — Begs. Subs. Dept. 637. Supplies, other than exceptional articles, will be purchased as far as practicable in the preferred kinds and sizes of packages in all cases where such 102 PACKA(3ES — PECUNIARY RESPONSIBILITY OF OFFICERS. preference is indicated in the published list of articles to be kept for sales, and where packages are not so indicated the articles will be purchased in commer- cial packages usual at the place. Supplies for sea transportation will be spe- cially packed under instructions to be given from time to time by the Commissary General. — Regs. Subs. Dept. Vide "Supplies." 638. When it is practicable to procure subsistence supplies from the seller or contractor in suitable packages, supplies should not be repacked by the purcha- sing commissary. — Regs. Subs. Dept. ' 639. Contractors will be required to pack small quantities of subsistence supplies in such manner as may be directed by the purchasing officer ; but where articles belong to different shipping classifications they must not be put into the same package unless so directed. — Regs. Subs. Dept. 640. Packages must be new, or satisfactory to the purchasing officer. No second-hand packages should ordinarily be received. — Regs. Subs. Dept. 641. The gross weight of packages, with contents, must not be excessive; and no such package, save in exceptional cases, should weigh over 100 pounds. — Regs. Subs. Dept. Note. — Pac.kafies of salt meats, canned corned beef, and roast beef are described in Circular No. 9, O. 0. G., 1901, under the heading "Miscellaneous." 642. All packages to be transported will be thoroughly strapped with wooden hoops, wire, strap iron, or such material as may be required. — Regs. Subs. Dept. 643. Every package when presented for delivery or when turned over for transportation should be in good shipping order. Barrels must be new and strong, well hooped, and full headlined ; boxes, cases, and crates must be well nailed and strapped ; and all double sacks must, unless otherwise specified, have the inside sack of new, strong, and heavy twilled cotton and the outer sack of new Dundee gunny, be separately sewed, and have the four corners separately tied. — Regs. Subs. Dept. 044. Packages of public property weighing not more than four pounds may be sent through the mails under the cover of the penalty envelope.— ^4. R., 909. 645. The cost of packages should be included in the price bid by the seller for the article. — Regs. Subs. Dept. 646. When packages containing supplies, and especially perishable articles, are opened for the first time, a commissioned officer should be present if practicable. — Regs. Subs. Dept. Note. — For instructions as to how to store packages, vide " Storage and Storehouses." For requirements regarding marks on packages, vide " Marks." 647. It is forbidden to paste or place advertising matter on packages contain- ing subsistence supplies. — Regs. Subs. Dept. PECUNIARY KBSPONSIBILITY OP OFFICERS. 048. An officer will have credit for an expenditure of money made in obedi- ence to the order of his commanding officer. Every order issued by any military authority which may cause an expenditure of money in a staff department will be given in writing. One copy thereof will be forwarded by the officer receiv- ing it to the head of his department, and the other will be filed by the disbursing officer with his voucher for the disbursement. If the expenditure \ le disallowed, it will be charged, to the officer who ordered it. — A. R., 735. 640. In a case where a disbursing officer was ordered by his commanding officer to make a payment which was prohibited by law, the Comptroller of the Treasury held that "As the payment in question was prohibited by law, the disbursing officer must be held responsible, and the fact that he paid it under an order of his commanding officer furnishes no legal excuse. To hold other- wise would be to permit illegal payments, so far as disbursing officers are POST BAKERIES — MESS FUNDS. 108 concerned, and compel the United States to rely upon the doubtful chance of recovery from commanding officers. One of the main principles of public accounting is to hold disbursing officers responsible for the legality of their payments."— Cif. No. 54, A. O. 0., 1900. 650. If a payment be made on the certificate of an oflBcer as to the facts and is afterwards disallowed for error of fact in the certificate, it will pass to the credit of the disbursing officer and be charged to the officer who gave the cer- tificate ; but the disbursing officer can not protect himself in an erroneous pay- ment made without due care by charging lack of care against the officer who gave the certificate. — A. R., 73G. POST BAKERIES; AND EEGIMENTAL, BAKERY, COMPANY, AND MESS FUNDS. 651. Bread will be baked in post bakeries when practicable. At all perma- nent posts a suitable building for the purpose, and the necessary utensils and furniture therefor, will be provided by the Quartermaster's Department. Such necessary fuel as can be saved from authorized issues to troops may be used in post bakeries. If more is needed it may be purchased from the quartermaster at contract price. The post treasurer, under the supervision of the command- ing officer, will have charge of the bakery. — A. R., 335. 652. A competent enlisted man will be detailed as chief baker, and, if neces- sary, one or more enlisted men as assistant bakers. — A. R., 336. 653. Extra pay to post bakers will be paid from the bakery fund, and the following daily rates are authorized : To the chief baker at a post of one com- pany,- 25 cents; two companies, 3.5 cents; three companies, 40 cents; four or more companies, 50 cents. To each necessary assistant, 10 cents less than the chief baker when the chief baker's pay is 40 cents or less, and 15 cents less when the chief baker's pay is 50 cents. — A. R., 337. 654. The expenses of the bakery will be restricted to the extra pay of the bakers, the purchase of articles necessary for making bread, and utensils not furnished by the supply departments. These expenses must be paid from the savings of the flour ration. — A. R., 333. 655. The baking of bread by companies at posts is expressly forbidden. — A. R., SJfi. XoTE. — For information in regard to fliivin;j:« tiy tlie post baliery and Kales of subsistence stores to the post baliery, vide "Saviuss"; and "Sales." 656. The usual ration of bread is 18 ounces, but the weight of it may be increased within the limits of the flour ration, at the discretion of the com- manding officer, upon the recommendation of the post council of administration. Such portion of the flour as the company commander deems necessary for food in other forms than bread— not exceeding 3 ounces per ration — may be drawn by the company. The remainder will be turned into the post bakery, and for each ration of flour thus turned in the company is entitled to one ration of bread or the price of one flour ration. Savings on the flour ration, ordinarily 33 per cent, will be disposed of by the post treasurer for the benefit of the troops ; bread may be baked from it for sale to civilian employees and others connected with the military service at the post, and to post exchanges ; the residue of the flour will be sold. At the end of every quarter the post council will make an equitable distribution of the money savings of the bakery, and this action, when approved by the post commander, will be final. Surplus bread will be sold only by the bakery. When enlisted men or others entitled to rations are allowed to mess separately from companies or organizations, they will not, when flour is issued to them by the Subsistence Department, be required to turn it into the post 104 PROCEEDS OP SALES — PROPOSALS. bakery, if they prefer the ration of flour to the ration of bread issued therefrom, but they will not be entitled to any share of the bakery profits. The savings of flour by troops in the fleld will be credited to the company fund. — A. R., SS7. PEOCEEDS or SALES. 657. Proceeds of sales of subsistence supplies are immediately available for the purchase of fresh supplies. — A. R., G96, as amended by G. O. No. 28, A. G. O., 190S. ^ Vide Mil. Laws U. S., par. 613, note 1. 658. From the proceeds of sales of condemned subsistence stores, before being carried to the credit of the appropriations to which such proceeds belong, there may be paid the expenses of such sales. — Aet of June 8, 1896 (30 Stat., S68) Vide G. O. No. 46, A. G. O., 1896. 659. Accounts of sales of subsistence stores and property will be made up separately, in quadruplicate (Form 44), one copy to be forwarded with the account current, one with the return of subsistence stores or subsistence prop- erty, as the case may be ; and the other copies will be filed with the retained copies of those papers. — Regs. Subs. Dept. 660. The transfer of public property from one bureau or Department to another is not regarded as a sale. If money is received therefor, it may be used to replace such stores and will be reported accordingly. — A. R., 698. Vide A. R., 753. . PROPOSALS. 'b.o. ^<^y/aj^ 661. Information in regard to supplies or services for which proposals have been invited will be furnished on application to all persons desiring it, but no person belonging to, or employed in, the military service will render assistance in the preparation of proposals. — A. R., 603. 662. Bidders for supplies will be informed of the kind, quantity and quality of articles required, the place, time, and rate of delivery, and conditions of pay- ment. They will be furnished with such specifications as have been adopted, and will be permitted to examine the standard samples at the places where deposited. — A. R., 6O4. 663. Bidders for labor will be informed of the nature and extent of the serv- ices required, where they are to be performed, and the time allowed for performance ; and in general will be furnished with any information needed to enable them to act understandingly. — ^1. R., 605. 664. No person will be informed, directly or indirectly, of the name of any one intending to bid, or not to bid, or to whom information in respect to pro- posals has been given. — A. R., 606, 665. Blank forms of proposals, if prepared by purchasing officers for dis- tribution, should refer to the advertisement or circular by date and to the specifications, if any, in such terms as to leave no doubt as to the condition under which the proposal is to be made (which should be with special reference to the specifications applicable to the articles offered by a bidder) , and should provide for the insertion of the price of each article stated in terms of established units of quantity. — Regs. Subs. Dex>t. 666. Proposals must be made in duplicate (or in triplicate if required, or when a formal written contract is to be made), on blank forms furnished for the purpose, and prepared in strict accordance Avith the requirements contained in the advertisement, specifications, and conditions. — ^4. R., 607. 667. Articles should be entered on the proposal in the order in which they are named in the advertisement and specifications ; and where articles are called for by the pound, can, box, jar, etc., the price should be quoted accordingly in the proposal, and not per barrel, gross, dozen, or case. — Regs. Subs. Dept. PROPOSALS. 105 068. In proposals, numbers and prices will be written in words, as well as exijressed in iigures ; but when a great variety of articles, such as stationery, hardware, etc. , is required, quantities and prices may, if the amounts involved are inconsiderable and the forms of proposals so indicate, be expressed in figures only.— 4. R., C09. 6G9. The net price asked for each article must be stated; and no conditional bid will be considered; such, for example, as where the bid stipulates that a cer- tain percentage will be deducted by the bidder if payment is made in a stated time, or in any way specifies conditions as to quality, delivery, or payment, other- wise than provided in the advertisement, specifications, or conditions. — Regs. Subs. Dept. Vide Decisions. O. C. O. , May 4, 1886. 6T0. Proposals for the whole or any part of the quantity of an article adver- tised for will be entertained. — Regs, Subs. Dept. 671. Where articles of other kinds or qualities than those named in the speci- fications are bid for, it must be so stated in the proposal, or otherwise contractors will be required to furnish the precise articles called for in the specifications. — Regs. Stibs. Dept. 672. Alterations, by erasure or otherwise, must be noted and explained in the proposal over a separate signature of the bidder. — A. R., 610. 673. Each proposal should be signed by the bidder with bis usual signature in full, and should give his place of business and post-office address, with county, district. State, or Territory.— yl. R., G07. 674. A proposal by a person who affixes to his signature the word "presi- dent," "secretary," "agent," or other designation, without disclosing his prin- cipal, is the proposal of the individual. Proposals by a corporation should be signed with the name of the corporation, followed by the signature of the president, secretary, or other person authorized to bind it in the matter, who should file evidence of his authority to do so. Proposals by a firm should be signed with the firm name by one of the members of the firm. If the signature to a proposal is that of an officer, attorney, or agent of the corporation, or of an attorney or agent of a firm or individual, and his authority to act on behalf of his principal is not a matter of general notoriety in the locality where the pro- posals are opened, the officer who opens such proposals should, before consider- ing the same, satisfy himself that the signer is vested with sufficient authority to represent his principal in the transaction. — ^4. R., 608. 675. Guaranties, signed by two responsible parties, or by a qualified surety company, will be required to accompany proposals whenever, in the opinion of the officer authorized to make the contract, they are necessary to protect the public interests, and when so required, no proposal unaccompanied by a guar- anty, made in manner and form as directed in the advertisement or specifica- tions, will be considered. — A. R., 611. 676. The guaranty will be in duplicate, or in triplicate if required, and will be made out and executed with the necessary justification, in accordance with blank forms (Form 39) furnished by chiefs of bureaus. The certificate of sufficiency of guarantors will be executed in the manner prescribed in para- graph 642, Army Regulations. — A. R., 612. 677. A copy of the advertisement, specifications, and instructions to bidders should be attached to the proposal and form part of it ; but it will be sufficient if specifications are referred to and are declared to foi-m part of the proposal.— A. R., 607. Vide A. R., 609. 678. When an advertisement calls for proposals to furnish supplies at more than one place, a separate proposal will be made for performance at each place, but all may be submitted in the same envelope. — A. R., 614. 106 PROPOSALS — PURCHASES AND SERVICES. 679. Pi'oposals with tlieir guaranties received prior to the time of opening will he securely kept ; and the officer whose duty it is to open them, at the place and hour mentioned in the advertisement, will decide when that time has arrived, and no proposal thereafter will be received. Proposals already in his possession will then be opened and read aloud in the presence of attending bid- ders. No responsibility will attach to an officer for the premature opening of any proposal not so indorsed as to clearly show its character. — A. R. , 013, 615. 680. Before the time for opening, any bidder may, without prejudice, with- draw from competition by giving written notice of his decision to the officer holding his bid, and when his bid is reached at the opening it will be returned to him or his authorized agent unread. — A. R. , GIG. 681. Proposals will be opened and read aloud at the time and place appointed for the opening (bidders having the right to be present), and each proposal will then and there be numbered and entered on an abstract of proposals (Form 31 or 33).— .4. R., 617. 682. A proposal received after the time set in the advertisement for the opening of proposals will not be considered ; and if it is offered by a bidder or his representative in person, the proposal will not be received ; but if received through the mail, it will be opened and entered in red ink, in the usual manner, on the abstract of proposals to which it pertains, with a statement in the column of " Remarks " that the proposal was received (state time and date) after the hour set for the opening of proposals thereunder and was, in consequence, not considered. This statement will be written on the back of each copy of the proposal and on the envelope in which received, and will then be signed by the officer who takes the action. The envelope and the delayed proposal will be filed with the retained abstract of the officer. — Regs. Subs. JDept. 683. Proposals will be separately folded and numbered as vouchers to the abstract of proposals. They will not be fastened together or to contracts, except to the copy required to be sent to the Returns Office. — A. R., 61S. 684. The right is reserved to reject, in whole or in part, any or all proposals. Slight failures on the part of a bidder to comply strictly with the terms of an advertisement should not necessarily lead to the rejection of his bid, but the interest of the Government will be fully considered. — A. R.,6SS. 685. When the lowest proposal for furnishing an article is above the market price at the place of purchase, all proposals will be rejected. — Regs. Subs. Dept. 686. Proposals, accompanied by guaranties when they are required, will be submitted in envelopes securely sealed and distinctly addressed, as indicated in the advertisement, and have indorsed on the face of the envelope: "Proposals for Subsistence Supplies to be opened , 19 — ." — Regs. Subs. Dept. ■ 687. When proposals are received at a post, unless by an officer authorized to make the award, as in cases involving small expenditures, they and the abstract of proposals will be forwarded to department headquarters, with the recommendations of the receiving officer and the post commander as to the person to whom the award should be made. When a purchasing officer, acting under the direct supervision of the Commissary General, has invited and received proposals, he will make the award and execute the necessary papers, unless otherwise directed by the Commissary General. — ..4. R., 61H. PURCIIASKS AND .SEKVICK.S. OSS. The Secretary of War shall from time to time define and prescribe the kinds as well hs the amounts of supplies to be purchased by the Subsistence Department, and the duties and powers thereof respecting such purchases. — Rev. Stat., ;iVJ. PURCHASES AND SERVICES. 107 689. It is the duty of the officers of the Subsistence Department to make the purchases of necessary subsistence supplies for siipplying the military service, and directing others to do so should be sparingly resorted to.— Regs. Subs. Dept. Vide Rev. Stat., lUl;, A. R., 1352, as amended by G. O. No. JOS, A. G. O., 1901. N(iTE,— For the kinds and sizes of packages in wliicli subslstenco stores are to be purchased, vide " Pack- ages." For the purchase of savings, vide " Savings." For information as to the duty of olficers of the Subsistence Di-jiartment to purchase such supplies as enter into the coiniMsition of the ration, vide Eev. Stat., 1141. 690. Subsistence officers will not purchase supplies for the Government from any other person in the military service ; nor make any Government purchase in vsrhich such person shall be admitted to share or receive benefit. — A. R., 671. NuTE. — For the necessary instructions regarding advertising when a chief commissary authorizes a com- missary at a post to make a purcha,se of supplies, vide " Advertising." 691. No malt, vinous, or spirituous liquors will be purchased by the Sub- sistence Department for any purpose. Supplies thereof needed in medical or hospital practice for use in the diet of soldiers too sick to use the Army ration will be provided by the Medical Department. — G. 0. No. 82, A. G. O., 1901. 692. Transport commissaries will not purchase subsistence stores except in case of absolute emergency arising in ports where no officer of the Subsistence Department is on duty, and the necessity for such purchase will be immediate" y reported to the subsistence superintendent. Where a purchase exceeds $200 in amount, the voucher, prepared on Form 8, will be accompanied by a report on Form 9.— JJefifs. A. T. S. 139; Cir. Letter, O. C. G., Apr. U, 1900. 693. The medical officer in charge of a general, post, or camp hospital, hos- pital ship, or transport carrying patients is authorized to purchase, in conformity with the requirements of Article LVI, A.R., such articles of food, both solid and liquid, not carried in stock by the subsistence officer who issues rations to the hospital, as, in the judgment of the medical officer, are required for the diet of enlisted patients under his charge who are too sick to be subsisted on the ration ordinarily issued. Or he may request the subsistence officer to make such purchases, provided the total combined money value of the stores pur- chased by the medical officer, or upon his request, and the stores issued to him by the subsistence officer do not exceed the rate of 40- cents per man per day for the patients actually requiring special diet (vide Form 69). But ice can not be purchased from the fund of 40 cents per diem appropriated for special diet to enlisted patients in hospitals who are too sick to be subsisted on the Army ration. If purchases are made by the medical officer, he will prepare certified vouchers on Form 8, and state thereon that the stores will be accounted for "On Form 69, to be filed with the account current of , for the month of , 190 — " (accompanied by a report rendered on Form 9 when the amount of the purchase exceeds S200), and submit the vouchers to the subsistence officer for payment. The subsistence officer who pays for purchases of articles of special diet here- under will enter in a group on his abstract of disbursements (Form 5 or 6) all such payments made in the month, and will enter the articles as "hospital supplies" in the column headed "On what account." — A. R., 1S02, 1394, 1396, as amended bij G. O. No. 130, A. G. O., 1901; Cir. No. 43, A. G. O., 1901. 694. Purchases of cattle, hay, grain, fuel, or other produce or merchandise which Indians may have for sale and which may be required for the military service, may, with the approval of the Secretary of War, be made from Indians in open market, at fair and reasonable prices, but not exceeding the market prices in the localities where such purchases are made. — A. R.,557. Vide A. R., 647. 695. Open purchases for the military service on or near an Indian reserva- tion will be made as far as practicable from the Indians, under the conditions 108 PURCHASES AND SERVICES. set forth in A. R., 557, when fair and reasonable rates, not exceeding the market prices in the locality, can be obtained. — A. R., 64.7. 696. A recruiting officer stationed elsewhere than at a military post is author- ized to purchase such of the following articles as may be necessary for the use of all the recruits at his station, at an expense not exceeding 70 cents per month, namely, shoeblacking, whisk brooms, blacking brushes, hairbrushes, coarse horn combs, toilet paper, unbleached toweling. If the ofBcer is supplied with subsistence funds he will pay the vouchers made out on Form 8, the certificate thereon being properly modified. If not supplied with funds he will send the duly certified vouchers for payment to the chief commissary of the department in which the recruiting station is located. — A. JR., 1404i, as contained in G. O. No. ISO, A. a. O., 1901. 697. Under the provisions of the Revised Statutes, 3739-3742, an officer of the Subsistence Department can not legally purchase for the United States sub- sistence stores from a member of, or a delegate to, Congress or from a firm or association other than an incorporated company of i^hich such a member or delegate is a member, or in which he is pecuniarily interested. — S595 A, 1879. Vide "Contracts." 698. Articles of the>established ration purchased vnth company funds will be ijurohased from the commissary if practicable. — A S,., 331. 699. Articles of foreign production or manufacture for the service of the United States will not be purchased abroad for importation without special authority from the Secretary of War. — A. R., 595. 700. When purchases are made, articles of domestic production or manu- facture will be preferred to those of foreign origin, cost and quality being equal. — A. R., 633. Note. — For action required where articles of the ration become nnexpecteilly exhausted at a post, vide "Chief Commissaries." 701. In order to insure the best quality of stores at the most reasonable prices, purchases will be made, as far as practicable, froia first hands. — Regs. Suhs. Dept. {Cir. No. 4, O. C. G., 1901). NiiTE. — For necessary requirements in regard to the coijy of the contract intended for the Auditor for the AViir Department when purchases are made by an otRcer of the Subsistence Department after public notice of ten days or more, vide A. E., 636. 702. No purchase on behalf of the United States shall be made unless the same is authorized by law, or is under an appropriation adequate to its fulfill- ment, except for * * * subsistence, * * * which, however, shall not exceed the necessities of the current year. (R. S., 3733.) No officer of the United States shall accept voluntary service for the Government or employ per- sonal service in excess of that axithorized by law, except in case of emergency involving loss of life or destruction of property (act approved May 1, 1884). — A. R., 59J. Vide A. R., 658. « 703. Supplies, and services not personal, required in the various departments and posts of the Army, will be procured where they can be purchased the cheap- est, quality and cost of transportation and the interests of the Government in the case of supplies being considered : 1. After public notice inviting proposals for thirty days or more, or for ten days or more but less than thirty days, or for less than ten days, according to the needs of the service. 3. Without public notice. Personal services are such as the individual employed or contracted with must perform in person directly under the control and supervision of an officer or agent of the Government, as distinguished from services the performance of which may be delegated by the contractor to others. Bills rendered for such PURCHASES AND SERVICES. 109 services must contain no charge for material. — A. R. 596 ; Decisions Conip., vol. J, p. 3113; G. O. No. .?ii, A. G. O., 1901. 704. Hereafter, except in cases of emergency or where it is impracticable to secure competition, the purchase of all supplies for the use of the various depart- ments and posts of the Army and of the branches of the Army service shall only be made after advertisement, and shall be purchased where the same can be purchased the cheapest, quality and cost of transportation and the interests of the Government considered ; but every open-market emergency purchase made in the manner common among business men which exceeds in amount $200 shall be reported for approval to the Secretary of War under such regulations as he may prescribe.— Act of Mar. 2, 1901 (31 Stat. L. , 905). Vide Rev. Stat. , 3709. 705. An officer charged with the duty of making a purchase is responsible under the laws and regulations for his action. Permission or orders to make a purchase without inviting competition will not justify the procedure, and will not be given. — A. R., 597. 706. A purchase of supplies or engagement of services will be made : 1. By contract, "reduced to writing and signed by the contracting parties with their names at the end thereof." Agreements of this character only are termed "contracts" in army regulations. 3. By written proposal and written acceptance. 3. By oral agreement. When delivery or performance does not immediately follow an award or bar- gain, the first method will be used. When delivery or performance immediately follows an award or bargain, the second method maybe resorted to. — A. R., 627. Vide 645. lOl. Subject to the provisions of A. R., 637, supplies maybe secured and services engaged by oral agreement, in the manner common among business men, in the following cases : 1. In an emergency, as when the public exigencies require immediate delivery of supplies or performance of services, and there is no time to advertise by newspapers or circulars. 3. When it is impracticable to secure competition. 3. When proposals have been invited and none have been received. 4. When proposals are above the market price or are otherwise unreasonable. 5. When "exceptional articles" are purchased by the Subsistence Depart- ment.— .A. R., 645. 708. The public exigency which, under section 3709, Revised Statutes, will authorize the procurement of service without advertising for proposals, can not rightfully be held to continue for a longer time than is necessary to enter into a contract for the continuing service. — Decisions Comp., vol. Ill, p. 314. 709. Before making a purchase by oral agreement the oflBcer will inform himself concerning prevailing prices by inquiry among principal dealers in his locality.— ^4. R., 646. 710. An officer of any department who makes an open-market emergency purchase exceeding $300 in amount will transmit with his monthly money accounts a report setting forth the number of the voucher, the date and place of purchase, name of seller, the kind and total money value of supplies so pur- chased, and the reasors for the mode adopted in each rase. The head of the bureau will submit these reports to the Secretary of War. — A. R., 648. Vide Cir. No. 31, A. G. O., 1901. 711. Purchases after less than ten days' notice no longer fall within the description of "emergency purchases "as that term is used in the act of March 3, 1901, and as such need not be entered in the report required to be submitted to 110 PURCHASES AND SERVICES — RATION. the Secretary of War by paragraph 648 of the Army Regulations of 1901. — Cir. No. 31, A. O. O., 1901. 712. When purchases of supplies exceeding S300 are made as open purchases without advertising and the reason for such mode of purchase is to be entered on Form 9, the following explanations will ordinarily sufficiently explain the facts: " To replace stores destroyed by fire " (or flood). "Chief commissary, Department of , stated . " "Prices fixed and uniform." "Supplies for post delayed en route." " Proposals invited for days but none received " (giving facts to show why ten days' notice could not be given). ' ' Bids received were unreasonable " (stating length of notice and wherein the bids were unreasonable). ' Explanations of the following character are not satisfactory, as they state' no facts that prevented advertising : " Under emergency." "No time for advertising." "Required for immediate use." "Supply exhausted." " Needed for recruits. " — Cir. Letter, 0. C. G., Apr. IS, 1895. RATION. 713. A ration is the allowance for the subsistence of one person for one day and varies in components according to the station of the troops or the nature of the duty performed, being severally known as the garrison ration, the field ration, the travel ration, the emergency ration,, and the Filipino ration. The garrison ration is issued to troops in garrison or in permanent camps, the field ration to troops in the field in active campaign, the travel ration to troops trav- eling otherwise than by marching, or when, for short periods, they are separated from cooking facilities, the emergency ration to troops in active campaign for use on emergent occasions, and the Filipino ration to Philippine Scouts. — A. R., 1377; G. 0. No. U, A. G. O., 190S. 714. Enlisted men, prisoners of war, military prisoners at posts, hospital matrons, and nurses in the nurse corps, are each entitled to one ration in kind per day, according to the station or the nature of the service, except that nurses are not entitled to rations while traveling ; and when the rate of pay of a civilian employed with the Army does not exceed $60 per month, and the circumstances of his service make it necessary, and the terms of his engagement provide for it, there may be issued to him, in kind, one garrison or field ration per day, accord- ing to the exigencies of the case.— ^. R., 1378. Vide G. O. No. 55, A. G. O., 1896. 715. Indians held as prisoners of war are entitled to receive necessary sub- sistence. There is no authority of law permitting subsistence to be furnished to Indians under the care and management of the Interior Department. — A. R., 666. 716. Indians employed as scouts under the provisions of sections 1094 and 1112, Revised Statutes, will be enlisted for periods of three years and discharged when the necessity for their services shall cease. While in service they will receive the pay and allowances of cavalry soldiers. — A. R., 558. • Vide Act Ular. S, 1901 (G. O. No. JC, A. G. O., 1901,23. 13). 717. Enlisted men of the Military Academy Band are entitled to the same rations as other enlisted men. — G. O. No. 48, A. G. O., 1901. RATION. Ill 718. Rations of enlisted men of the "Porto Rico Provisional Regiment of Infantry" shall be the same as those authorized for enlisted men of the Regular Army,— G. 0. No. 73, A. G. O., 1901. 719. The ration of general prisoners will be the same as that allowed enlisted men of the Army. At posts provided with a separate mess for prisoners, one or more of the number will be detailed to prepare the food. — O. O. No. 55, A. G. O., 1S95. 720. The militia when called into the actual service of the United States shall, during their time of service, be entitled to the same rations as may be provided by law for the Army of the United States. — Rev. Stat.,liJ50. 721. The District of Columbia National Guard during its annual encamp- ment, or when ordered on duty to aid the civil authorities, shall be furnished with subsistence stores of the kind, quality, and amount allowed and prescribed by the Army. Such stores shall be issued from the stores and supplies appro- priated for the use of the Army, upon approval and by direction of the Secretary of War, to the commanding general of the national guard (of the District of Columbia) upon his requisitions for the same. — Act of Mar. 1, 1889 {25 Stat. L., p. 780, sec. 7). 722. Sick or wounded soldiers, discharged while in hospital, will be entitled to the usual ration during disability, or for the period considered proper for them to remain under treatment; but a discharged soldier who has left the hos- pital will not be readmitted except upon the written order of the commanding ■ officer.— .4. B., 1633. 723. Recently discharged soldiers needing hospital treatment who arrive in New York City, San Francisco, or other port on Government transports, may be sent to one of the post hospitals in the vicinity and rations in kind drawn for them while undergoing treatment. — A. R., 1634, as amended by G. O. No. IJfi, A. G. O., 1901. 724. Rations will not be issued by the commissary to civilians not in the public service who are admitted to hospital, but their food will be purchased from the hospital fund. — A. R., 1640. 725. Rations may be issued by a commissary to a recruiting officer to enable a cook, before enlistment, to give a practical exhibition of his ability to cook. — G. O. No. 94, A. a. O., 1898. 726. Rations will be furnished to officers and men of the Marine Corps and to officers and seamen of the Navy when acting, or proceeding to act, in cooper- ation with the land forces of the United States, in conformity to the require- ments of section 1143 of the Revised Statutes.—^. R., 1379. 727. The ration for the crew of an army transport will consist of the ration allowed each enlisted man of the United States Army, increased by 1 pound of butter for each 10 rations, and 1 gallon of pickles for each 40 rations; and the meat components should consist of 30 ounces of fresh beef, or 16 ounces of bacon or pork, or 80 ounces of salt 'beet.— Regs. A. T. S., 137. 728. The officers and crew of seagoing tugs that are ordinarily at sea ten days or more during the month will be allowed one ration per day when neces- sary, the ration to be as prescribed for the crews of ocean transports. Rations for employees on launches, harbor tugs, and lighters will be allowed only when authorized by A. R., 1378, and will be the Army ration contemplated in that paragraph. The rations for the various vessels mentioned will, when allowed, be issued in kind, and shall not under any circumstances be commuted. — Regs. A. T. S., 13'6, 146. Vide Regs. A. T. S., 137. 729. The President is authorized to prescribe the kinds and quantities of the component articles of the Army ration, and to direct the issue of substitutive equivalent articles in place of any such components whenever, in his opinion. 112 RATION. economy and due regard to health and comfort of the troops may so require. — Sec. 40, Act of Feb. S, 1901 (31 Stat. L., 758). G. O. Nos. 9 and 56, A. G. O., 1901. 730. The kinds and quantities of articles composing the garrison ration, the field ration, the travel ration, the Filipino ration, and the quantities computed for 100 rations, are as follows : 1. GARRISON RATION. ARTICLES. Quantities per ration. Quantities per 100 rations. 3IEAT COMPONENTS. Fresh beef Ounces. 20 20 112 IE) 14 18 16 18 18 16 20 2| 2? 16 16 16 n n i| 3J Gilh. PotllKh. 12.0 12.=. 7.5 100 87 112 100 112 112 100 126 15 15 10 10 100 100 100 100 15 10 111 s 20 Ounces. Gallons. or fresh mutton, when the cost does not exceed that of beef or canned meat, when impracticable to furnish fresh meat 8 8 or pickled fish or canned fish BREAD COMPONENTS. Flour ,_ 8 8 or hard bread, to be ordered issued only ivhen VEGETABLE COMPONENTS.' or pease _ or rice _ _ _ Potatoes „ _„ „ „ or potatoes 12^ ounces and onions 3^ ounces or potatoes V2.% ounces and canned tomatoes 3^ ounces or potatoes 11 J ounces and other fresh vegetables (not canned) 4^ ounces, when they can be obtained in the vicinity or transported in a or desiccated vegetables,^ when impracticable FRUIT COMPONENT. Dried or evapoi-ated fruite (prunes, appler, or peaches), 30 per cent of the issue to be prunes when prac- COFFEE AND SUGAR COMPjNENT . Coffee, green or roasted and ground coffee . SEASONING COMPONENT'S. t 1 X or vinegar ^ gill and cucumber pickles A gill Salt _ ' S n A 4 Pepper, black ^ - _ ^ _ 4 SOAP AND CANDLE COMPONENTS. Soap 4 1 Candles^ (when illumination is not furnished by the Quartermaster's Department) s 1 In Alaska, 16 ounces bacon or, when desired, 16 ounces salt pork or 22 ounces salt beef. *In Alaska the allowance of fresh vegetables will be 24 ounces instead of 16 ounces* ^In Alaska, 3g ounces instead of 2g ounces. *In Alaska, 2% ounce instead of ^ ounce. RATION. 2. FIELD BATION. 113 Quantitiea per ration . Quantities per 100 rationa. 3IEAT COMPONENTS. Fresh beef or mutton, when procurable locally or canned meat, when fresh meat can not be pro- cured locally or bacon. ,_ BREAD COMPONENTS. Flour_. or soft brpad or hard bread Baking powder, when ovens are not available or hops, when ovens are available or dried or compressed yeast, when ovecrf are available VEGETABLE COMPONENTS. Beans or rice Potatoes, when procurable locally or potatoes 12J ounces, and onions 3jL ounces when procurable locally or desiccated potatoes or desiccated potatoes l^g ounces, and desiccated onions ^g ounce or desiccated potatoes l§f ounces, and canned tomatoes 3^ ounces FRUIT COMPONENT. Jam, in cans COFFEE AND SUGAR COMPONENTS. Coffee, roasted and ground- er tea, black or green_- Sugar SEASONING COMPONENTS. Vinegar or vinegar -^ gill and cucumber pickles -^ gill _ Salt . Pepper, black SOAP AND CANDLE COMPONENTS. Soap Candles _ Ounces. 20 16 12 18 18 16 h% 16 16 2| Poiinfh. 126 100 75 112 112 100 4 15 10 100 100 :6 16 32 2 20 3. TRAVEL EATION. Articles. Per 100 rations. Soft bread or hard bread Canned corned beef or corned beef hash. Baked beans Canned tomatoes Coffee, roasted and ground Sugar J Pounds. 112J 100 7.5 25. 60 4. FILIPINO BATION. All tlie provisions of Article LXXIX of the Regulations of 1901 relating to the snbsistence of enlisted men of the Army are hereby extended to the enlisted 114 RATION. men of the Philippine Scouts, except that the ration for them for garrison or field service (to be known as the Filipino ration) shall be as below: The kinds and quantities of articles of the Filipino ration and the quantities computed for 100 rations shall be as follows : Articles. Quantities pel- ration. Quantities per 100 rations. MEAT COMPONENTS. Frpsh hppf ^iiices. 12 6 8 8 12 8 12 16 16 28 4 2 1 1 Gilh. Pounds. 76 60 60 75 60 76 100 100 176 26 2% Otnicn.'f. Quarts. BREAD COMPONENTS. VEGETABLE COMPONENTS. COFFEE AND SUGAR COMPONENTS. Coffee SEASONING COMPONESTS. A 1 BO 4 2 SOAP AND CANDLE COMPONKNTS. Soap 2 12 —A. R. 1S80, G. O. No.U, -A- &■ O., 1902. Vide G. O. 9, A. G. O., 1901, Sec. 36; G. O. No. 130, A. G. O., 1901. 731. Troops on active campaign will be supplied with an emergency ration, prepared under direction of the War Department, which will not be used at any- time or place where regular rations are obtainable. It will be carried in the haversack or saddlebags, and accounted for at inspection, etc. , by the soldier. It will not be opened except by order of an officer, or in extremity. If improp- erly opened or lost the money value will be charged against the soldier. — ^4. B., 1382. Vide G. O. No. 1S7„ A. G. 0., 1901. 732. The emergency ration will not habitually be kept on hand by post com- missaries in the United States. In garrisons outside the United States emer- gency rations when required will be held and accounted for by the post commis- sary, who will keep in store at least three days' supply for the full strength of the garrison. Should the whole or any portion of the command be ordered on active campaign, emergency rations, in addition to the number of regular rations to be provided, will be issued to organizations on ration returns specially sub- mitted. Upon the return of the command to a garrison the emergency rations which have not been used or charged to enlisted men will be turned in to the post commissary, who will take them up on his return of stores, noting in the proper column of the return from whom received. Should any number have been used by any organization of the command a like number of regular rations will be deducted from the next ration return of the organization. Company and detachment commanders are responsible for the proper care and use of RATION. 115 emergency rations carried on the person of the soldier. Emergency rations held on hand by post commissaries for two years will be issued one day in every twenty in substitution of the regular ration until exhausted.— ff. O. No. 157, A. a. O., 1901. 733. It shall be the duty of the offlcers of the Subsistence Department, under the direction of the Secretary of "War, to purchase and issue to the Army such lupplies as enter into the composition of the ration.— J2er. Stats., II4.I. NOTK.— For commutation of the ration of sugar and coffee, vide Kov, Stat., 1294 ; A. E., 1388. 734. Food on transports for troops traveling will be prepared from the articles of subsistence stores which compose the ration for troops in garrison, varied by the substitution of other articles of authorized subsistence stories of equal money value when required. No savings will be allowed to troops on transports. — A. B., ISSl. 735. Sixty days' rations, except of perishable articles, will be placed on board Army transports sailing between San Francisco, Cal., Portland, Oreg., or Seattle, Wash., and the Philippine Islands, for the passengers, troops, and crews thereon ; and the articles put on board will be of the type necessary for the different messes. Of the perishable articles — such as fresh beef, fresh fruit, and fresh vegetables — enough only will be put aboard to last the maximum trip of the transport, and in lieu of these, articles of the ration will be used, if neces- sary. In the event of the transport carrying complete rations in transit, but thirty-five days' rations for the troops will be put aboard, and instructions will be given the commissary of the ship, in case of emergency, to meet it by using from the supplies in transit. —91766, 115091, O. C. G. 736. An enlisted man traveling on duty under orders on a vessel of the United States Transport Service, or an enlisted man granted a furlough with permission to travel on a vessel of the United States Transport Service, will mess with the enlisted men aboard. — G. 0. No. 96, A. G. O., 1899. Vide A. R., U17, WO. 737. The ration is not an emolument; if not drawn at the time when and at the place where due, it can not be subsequently drawn either in kind or in money value, except by authority from the War Department. — Regs. Subs. Dept. Vide L. B. 118, p. 145. 73S. In camp or barracks, where companies are not joined in a general mess, a company commander will supervise the cooking and messing of his men. He will see that his company is provided with at least two copies of the Manual for Army Cooks (which contains comprehensive instructions in cooking, which will be observed as far as practicable), and that suitable men in sufScient numbers are fully instructed in managing and cooking the ration in the field ; also that necessary utensils in serviceable condition are always on hand, together with the field mess furniture for each man. At a post where all the companies are joined in a general mess, the post commander will see that the instruction above mentioned is given. At such a post a company commander will confine his supervision of the mess of his company to observation and to notifying the officer in charge in writing of anything requiring remedy. Should this oflScer fail to apply proper remedy, report may then be made to the post commander. — A. R., 310, 313. Vide Rev. Stat., 1174, i-?S4. •739. An enlisted man on furlough visiting the United States from any station beyond the limits of the United States will report for duty at the close of the last day of his furlough at the military post nearest the particular home port from which transports usually sail for the station to which he is to return, and the commanding ofiicer of the post will assign him to organizations under his command for the purpose of subsistence during the time the soldier (who will be returned to his proper station by the first available transport) is detained at 116 RATION. the post. The commissary of the transport on which these enlisted men return will indorse on such orders the dates during which they were subsisted aboard the transport. — A. R., 1S2. 740. An enlisted man, a resident of the United States, serving in Hawaii, Guam, the Philippine Islands, or in Alaska, who is discharged the service in those islands or in Alaska, with a view to his transfer to the civil service ; or on his own application, whether by way of favor or by purchase ; or because of confinement by the civil authorities ; or by way of punishment for an offense or for disability caused by his own misconduct ; or on account of fraudulent enlist- ment, is, by the operation of section 1290, Revised Statutes, and the act of March 16, 1896 (29 Stat. L. , 63) , prevented from being allowed the usual traveling allow- ances to the place of his enlistment, enrollment, or original muster into the service, but he will be bi-ought by the Government to the United States on a transport free of charge : Provided, That an enlisted man discharged because of confinement by civil authorities, or by way of punishment for an offense, or for disability caused by his own misconduct, shall be required to leave the islands or Alaska by the first transport departing for the United States or forfeit the privilege of being sent to the United States at the expense of the Government. — A. R., 159, as amended by G. 0. No. UO, A. G. O., 1901. 741. Fresh meats will ordinarily be issued seven days in ten and salt meats three days in ten. If fish (dried, pickled, or canned) is issued it will be in sub- stitution of salt meat. The proportion of the meat issues to troops may be varied at the discretion of department commanders, not, however, without due con- sideration being given to the equitable rights of contractors engaged in furnish- ing fresh meats to the troops under their commands. Whenever the issue of both the fresh meat and vegetable components is impracticable, there may be issued in lieu of them canned fresh-beef -and-vegetable stew, at the rate of 28^ ounces to the ration. The meat component to which the sick in hospital, draw- ing rations in kind, are entitled may, at the discretion of the medical officer, be called for and issued wholly in fresh beef, or partly in fresh beef and partly in salt meats.— 4. R., 1S8S. 742. When troops are not supplied with fresh or desiccated vegetables in kind by the commissary, or when under paragraph 354, A. R., the troops raise vegetables for their own use in post gardens, and such use does not prejudice the interests of any contractor under his contract for supplying fresh vegetables to the post, commutation of the fresh vegetable portion of their rations will be allowed by the commissary at the prices of potatoes and onions in the vicinity of the post, or in the market from which the post is supplied, in the proportion of 80 per cent of potatoes and 20 per cent of onions, the commutation prices being determined monthly by the chief commissary of the department in which the post is situated. Where the raising of vegetables in a post garden is con- templated the post commissary, with the approval of the post commander, will notify the chief commissary of the period during which the post garden will be relied upon for vegetables, and that period will be excepted from the operation of any contract that may be made for supplying vegetables to the post.— ^4. R., 138 Jf. Vide Cir. No. :25, A. G. O., 1901, and Cir. No. 8, 0. C. G., 1901. 743. Hereafter chief commissaries will, as soon as commutation prices for fresh vegetables at any post in their departments have, upon the application of the post commissary, been determined by them under Army Regulations, 1384, furnish the Commissary General with information as to the prices so determined, for use in the examination of vouchers on which payments of such commutation are made. Officers making such payments -v^ill state on the vouch- ers the date of the authority of the chief commissary. — Cir. No. 8, O. C. G., 1901. Vide Cir. No. -25, A. Q. O., 1901. RATION. 117 .744. A primary duty of the Subsistence Department is to supply to troops the articles of the ration in kind wherever it is practicable to do so. Chief commissaries are not authorized in the absence of post gardens (A. R. , 354) to produce a dearth of fresh vegetables at a post by not contracting for a supply of the same and thus give rise to claims by troops for commutation under para- graph 1384 of Army Regulations. The preference of the post for commutation should not waive the duty of the Subsistence Department in the premises. — Cir. Xo. S5, A. G. 0., 1901. Vide Cir. No. 8, O. O. G., 1901. 745. At posts and stations where illumination is furnished by the Quarter- master's Department, candles are not issiied as part of the ration except to individuals whom it is not practicable for that department to supply with illuminants.— .4. R., 1386. 746. When troops supplied with travel rations arrive at their destination or rejoin their station, such of the travel rations furnished them in excess of the time actually consumed by the journey as may be in good condition will be turned in to the commissary in exchange for the regular ration, and subsistence upon the latter will thereupon be immediately resumed. — A. R., 1386. JJoTE. — For information regarding ^avings on travel ration, vide "Sayings." 747. In adjusting charges to be made against enlisted men or others on account of increased expense to the Government for their subsistence, the value of the garrison or field ration and the Filipino ration will be estimated at 30 cents each; that of travel ration at 40 cents. — A. R., 1387. 748. When a commissary issues rations under an order which directs the amount thereof, or any portion of it, to be charged against an enlisted man, he will furnish the soldier's company commander with a full statement of the facts connected with the stoppage and the amount to be charged on the next muster and pay roll together with the proper notations to be made in the column of remarks on that roll. For instance, if the amount to be charged is on account of difference in the cost of travel rations and ordinary rations, the notation to be made in the column of remarks on the muster and pay roll will be "Increased cost of rations, Subsistence Army, 19 — " (giving the fiscal year current at the time the issue was made). Similar action will be taken where other stoppages on account of subsistence have to be made. The commissary will, in all such cases, indorse on the copy of the order which accompanies his returns, the fact that the company commander has been requested to make the stoppage, stating the amount and date of the request. — Regs. Subs. Dept. Vide A. R., 1387, 143S, 1436; Cir. No. 1, A.G.O., 1896. 749. After rations are issued by the commissary, they are in the keeping of the troops, and any loss sustained is theirs. — S. O. Book, 1870, p. 93. 750. Recruits at a garrisoned post will be assigned to companies for rations, and all proper subsistence expenses incurred in connection with their enlistment or the forwarding of them to destination will be paid by the post commissary on the order of the- commanding officer. — G. O. No. 13.3, A. G. 0., 1901. Note. — For necessary action to be taken by cbief commissaries when articles of tlie ration become unex- pectedly exhausted at a post ; and also in emergencies when there is not time to obtain rations from usnal sources of supplies, vide " Chief Commissaries." 751. When enlisted men supplied with cooked or travel rations travel unac- companied by an officer, funds for the purchase of liquid coffee in lieu of the coffee and sugar portion of the travel ration, at the rate of 31 cents per man per day for the anticipated number of days' travel, may, on the order of the com- manding officer who directs the j.ourney, be paid to each man and his receipt therefor taken on a receipt roll (Form 16), which must be accompanied by a copy of the order. When an enlisted man supplied with cooked or travel rations 118 RATION — RATION ISSUES. travels under command of an officer, funds at the same rate for the same pur- pose will be transferred to the officer to be disbursed and accounted for {Form 15). At the end of the journey all money in excess of 31 cents per man per day for the actual number of days traveled will be transferred to the nearest commissary. Should any part of the 21 cents per man per day for the actual number of days traveled be unexpended, it will be transferred to company commanders pro rata, to be taken up by them as part of the company fund. The actual number of days and fractions of days traveled will be computed in the same manner as commutation of rations is computed under paragraph 364 of this manual — A. R., 1388; Begs. Subs. Dept. Notes. — For the procedure in case where rations are ordered issued to a soldier on furlough to enable him to reach his proper station, vide A. K., 1387, 1422. For information as to subsistence, reimbursement for expenses, etc., for enlisted men in pursuit of deserters, etc., vide A. E., 138, 136, 137; 1216 A, 1872. For information regarding subsistence for noncommissioned officers, privates and recruits traveling to and from Pacific coast via Chicago, vide "Commutation of Kations ; " G. 0. No. 130, A. G. 0., 1901. For information relative to rations of civilian employees when traveling, etc., vide A. K., 815, 817 (as amended by G. 0. No. 130, A. G. 0., 1901) and " Civil Employees." RATION ISSUES. 752. It shall be the duty of the officers of the Subsistence Department, under the direction of the Secretary of War, to issue to the Army such supplies as enter into the composition of the ration. — Rev. Stat., 114-1. 753. Issues of articles of the ration are to be made at the discretion of the Government, according to the state of supplies on hand. — Decisions See. of War, ^ Mar. 21, 1864 {S. O. B., 73, 1864). '^- O. ^C^/oC '^^'^' Issues by the Subsistence Department of articles of the ration are of two / Kinds, viz; First, regular issues, being issues of ration articles for which no reimbursement is made ; and second, issues of ration articles for which reimburse- ment is made to the Subsistence Department. Regular issues are those which are made to the following classes of persons : 1. Enlisted men (of companies, troops, and batteries, noncommissioned staffs and bands, detachments, enlisted men in hospitals, Hospital Corps, hospital matrons, and nurses of the nurse corps) of the Regular Army. 3. Enlisted men, as above, belonging to the Volunteer Army. 3. Enlisted men, as above, of the militia, when called into the service of the United States. 4. Officers and seamen of the Navy when acting, or proceeding to act, on shore, in cooperation with the Army. 5. Officers and enlisted men of the Marine Corps, when acting, or proceeding to act, on shore, in cooperation with the Army. 6. Enlisted men serving sentence at posts after discharge, known as "general prisoners." 7. Prisoners of war. 8. Civilians employed with the Army under conditions prescribed in Army Regulations, 1378. 9. Indian scouts. 10. Other specially authorized issues. Issues where reimbursement is made comprise : 1. Those made to other governmental bureaus, under competent orders, for which reimbursement is to be made to the Subsistence Department by the bureaus concerned. 3. Those made to many classes of persons in the Philippines, under orders of the commanding general. Division of the Philippines, for which the Subsistence Department is to be reimbursed from the civil funds of the islands. — Regs. Subs. Dept. 755. The unit of issue is a full day's ration. Issue of a fractional part of a day's ration for a fractional part of a day will not be made. Enlisted men sup- plied with cooked or travel rations, and those not supplied with subsistence of RATION ISSUES. 119 any kind or commutation therefor, who join station at or before dinner hour of a given day, will draw full rations for the day. (A fraction of a ration less than one-half is disregarded, and a fraction more than one-half is considered a ration. ) A shortage in the unconsumed travel-ration articles turned in for the day of arrival under A. R. , 1386, may be disregarded if it does not exceed one-half a ration per man for that day ; if it exceed that amount, investigation will be made, and the money value of the shortage will be charged against the pay of those who are responsible. A note that such investigation and charge have been made will be entered on the abstract of issues.— Eegs. Subs. Dept. Vide Deci- sions O. C. G., May 10, 1892. 1541 Misc., 189.2. 756. When rations are issued and are found by a board of survey to be dete- riorated so that those for whom they were issued v/ere insufladently subsisted (rationed) and money is expended from the company fund for additional sub- sistence, the company fund may be reimbursed by the Subsistence Department for the amount so expended upon a full statement of the circumstances of the case and the approval of the Secretary of War. — 19SB6, 0. 0. G. Vide A. M., 797. 757. Fresh vegetables which have so far undergone deterioration as to render their issue to troops at the usual rate unequal to the authorized allowance, but which are still wholesome, will be submitted to a board of survey, which will, first, fix the responsibility for the deterioration ; and, second, recommend the rate at which they shall be issued. — Regs. Subs. Dept. 758. Where the exact quantity of canned meats, canned baked beans, or canned tomatoes, to which a company or detachment is entitled can not be fur- nished without breaking a can, an overissue of one can of the smallest size on hand will be allowed. Trade packages of canned baked beans and tomatoes being of varying weights, contents of cans will be estimated as follows in mak- ing issues : Baked beans— So-called 1-pound cans at 10| ounces ; 3-pound cans at 34J ounces. Tomatoes — So-called 2i-pound cans at 3 pounds ; 3-pound cans at SJ pounds ; gallon cans at 6J pounds. Issues of canned tomatoes will be made in the full weight of that vegetable allowed to the ration. In making issues of canned jam as a component of the field ration the contents of the so-called 3-pound cans will be estimated at If pounds. — Regs. Subs. Dept. Vide G. O. M). 56, A. G. O., 1901, and G. O. No. 34, A. G. O., 190:1. 759. Canned roast beef should not be issued oftener than two days in ten, and will only be issued when vegetables can be provided and cooking facilities are available. It will not be issued as a component of the travel ration. — G. O. No. 91, A. G. 0., 1899, p. 58; 72011, O. C. G. 760. Issues of rations to troops will be made on ration returns signedby the immediate commanders of the organizations, and the issues ordered by the com- manding officer of the post or station. Eation returns will be made, ordinarily, for a few days at a time for the individuals of the organizations actually pres- ent, and for only such quantities as the organizations can receive and properly care for, and will be presented at the place where and time when rations are due. Rations will not be issued for a past period if troops have been sufficiently subsisted, nor will back rations be purchased as savings. — A. R., 1389. 761. Ration returns (Form 53, for a company troop, battery, detachment, etc. , and Form 66, for a regiment, or, ordinarily for the total of separate organ- izations at a post) vsdll, whenever practicable, be made and submitted with the morning reports on the following dates and vnll cover the following ration periods : On the day preceding the first day of the month, for the ration period from the first to the tenth day of the month, both days inclusive ; on the tenth day of the month, for the ration period from the eleventh to the twentieth day of the month, both days inclusive ; on the twentieth day of the month, for the ration period from the twenty-first to the last day of the month, both days inclusive; and will be based upon the full strength present on the day.s of 120 RATION ISSUES. submission as shown by the accompanying morning reports for those days. Com- manding officers of organizations will give special attention to the duty of add- ing and deducting rations on the returns on account of men joining and leaving during the immediately preceding ration periods, and post and regimental com- manders before approving such returns for issue will cause the additions and deductions thereon to be verified from the morning reports on file. The days for drawing the rations from the commissary will be fixed by the post or brigade commander—^. jR., iS90; G. O, No. 11, A. G. O., 1903; Regs. Subs. Dept. 762. The ration returns (Form 53) of all separate organizations of a regiment or post, for the same ration period, will be entered by the regimental or post adjutant upon the consolidated ration return (Form 66), which latter return, after approval by the regimental or post commander, will be issued upon by the commissary, care being exercised by the regimental and post commanders to see that all additions and deductions of rations have been correctly made (A. R., 1390). The commissary will enter the totals of the consolidated ration return on his abstract of issues (Form 40), and there will be shown in the proper column on the abstract the several organizations for whom issues were made, giving the strength of each. — A. R., lS90i, contained in G. O. N'o. 39, A. G. O., 1902. 763. The ration as issued to troops will be issued on ration returns signed by the medical officer in charge and approved by the commanding officer to the Hospital Corps, the hospital matrons, the nurses of the nurse corps, and to such patients in hospital as can be subsisted on the ration as ordinarily issued. — A. R., 1391. Note. — ^For daily issues of subsistence stores to the various messes on Army transport, vide Fonn 70. 764. The medical officer in charge of a general, post, or camp hospital, hos- pital ship, or transport carrying patients is authorized to purchase, in con- formity with the requirements of Article LVI, such articles of food, both solid and liquid, not carried in stock by the subsistence officer who issues rations to the hospital, and to call upon such subsistence officer for the issue of such quantities of articles from the stock already on hand as, in the judgment of the medical officer, are required for the diet of enlisted patienfe under his charge who are too sick to be subsisted on the ration as ordinarily issued ; the total combined money value of the stores hereby authorized to be purchased and issued as above in any month not to exceed the rate calculated on the month's transactions of 40 cents per man per day for those actually requiring special diet. Subsistence officers are authorized to pay all duly certified bills of pur- chases made by medical officers under the provisions of this paragraph, or to make the purchases themselves at the request of the medical officers, and to make issues for special diet hereunder from stores on hand at their request, provided the rate of 40 cents per man per day for those enlisted men actually requiring special diet is not exceeded in any month. — ^1, R., 1393, as amended by G. O. No. 130, A. G. O. , 1901. 1 /ffj^J^^ 765. ThefoUovring rules and regulations will govern the issue of rations at ^ the general hospital at Fort Bayard, New Mexico: For all enlisted men and army nurses ordered to duty there rations in kind will be issued by the Subsist- ence Department. For all enlisted men on the active list ordered there for treatment rations in kind will be issued by the Subsistence Department, or such men may be subsisted from the 40 cents per diem allowance authorized by para- graph 1393 of the Regulations, as the circumstances of each case may require. — G. O. No. 34, A. G. O., 1903. 766. When a ration has been drawn by the hospital for an enlisted patient for a ration period, and it becomes necessary during that period to put him upon special diet, due deductions will be made by the surgeon in charge on the RATION ISSUES. 121 next ration return of the hospital for the rations unused by him; and, recipro- cally, when a patient on special diet has been, restored in a ration period to regular diet, the necessary additions -will be made on the next ration return of the hospital for the rations used by him. The object of this rule is to prevent the hospital from having the benefit of the rations of enlisted men for the period they may be put upon special diet, and to give the benefit of an issue of rations w^here men have been restored to regular diet vrhen rations had not been drawn for them. — A. B., 1303. 767. Medical officers having enlisted patients on special diet will make return of such patients at the end of each month on Form 69, Subsistence Department, and send the same to the subsistence officer. After the subsistence officer has entered the vouchers for purchases and the articles issued for special diet, and deduced the rate per m^n per day which the special diet for the month has cost, the certificates at the foot of the form will be duly executed by the medical officer and the subsistence officer, and the medical officer will file with the sub- sistence officer Form 69, and with it, if he has made an open-market emergency purchase exceeding $200 in amount, the report required by paragraph 648 (Form 9), signed by him. As authorized articles of special diet are immediately expendable by the medical officers, Form 69 when duly executed will be accepted by the Commissary General as the return of the medical officer for the subsist- ence stores involved. Purchase vouchers, certified by medical officers, will state that the stores will be accounted for ' ' on Form 69, to be filed with the account current of for the month of , 190 — ." — A. R., 139Jf, as amended by G. 0. No. ISO, A. G. O., 1901. 768. The formation of a hospital fund from articles purchased for special diet for enlisted men too sick to use the army ration, or the application of such articles to uses other than those for which intended, is prohibited. Such arti- cles will, as far as practicable, be procured in quantities sufficient for the needs of the specific patients only, and no large accumulations will be made. Noth- ing in this regulation will be construed to prevent the maintenance of a hospital fund from savings of the rations.of the Hospital Corps and the patients who do not require special diet. — A. B., 1395. 769. — The subsistence officer who pays for purchases of articles of special diet will enter in a group on his abstract of disbursements (Form 5 or 6) all such payments made in the month, and will enter the articles as "hospital supplies" in the column headed, "On what account." — A. B., 1396, as amended by G. 0. No. ISO, A. G. O., 1901. 770. The return of enlisted patients and abstract of issues, etc. (Form 69), will be filed with the monthly account current of the subsistence officer. The articles issued from stock on hand thereon reported will be properly entered on his return of subsistence stores as "special diet in hospital." — A. B., 1397. 771. Issues of rations to civilians employed with the Army will be made on ration returns signed by the officers in charge of the employees when ordered by the commanding officer. — A. B., 1398. 772. Issues of rations will be made in the full net weight or measure of the articles called for. Articles required for consumption will be removed from the storehouse. Those remaining will be settled for as savings, under para- graphs 1407, 1408, and 1409, A. R. No articles once removed from the store- house will be purchased as savings, except on the order of the commanding officer.— J.. B., 1399. 773. When one, two, or three enlisted men travel under orders, the travel order of each man will have indorsed on it the certificate of his commanding officer as to the time to which he was last rationed, etc., in the form prescribed by paragraph 1418, A. R., and if commutation of rations is allowed it will be paid in the manner directed by that paragraph. Travel orders retained by sol- diers will be turned over to the commissary from whom rations are next to be drawn, who will file them with his abstract of issues, ar his receipt roll of com- mutation paid, as the case may require. When any considerable detachment of 122 RATION ISSUES. enlisted men leaves a post or oommand, the detachment commander will be fur- nished by the commissary with, a ration certificate, giving the number of men and the organizations to which they belong, and setting forth the date to whicih, and by whom, rations were last issued for them, which ration certificate will be presented to the commissary from whom rations are next drawn, who will file it with his abstract of issues. Employees entitled to rations are, when detached, furnished with ration certificates. — A. R., 1400. 77-t. When a person entitled to rations leaves an organization or is ordered to travel with travel rations, the rations issued to him for any period beyond the date of his leaving, and not taken with him, will be deducted on the next ration return of the organization. The ration return of an organization will include all persons belonging to it who are to draw their rations separately ; the names of such persons will be written on the ration return.—^. R., UOl, as amended bij G. 0. No. 39, A. O. O. , 1902. OTHER ISSUES OF SUBSISTENCE STORES. 775. The following issues are made when necessary for the public service: Allowance. Articles. Quantity in bulk. - Equivalent in rations. 1. Candles, when oil, gas, or electricity for illuminating purposes is not fur- nished by the Quartermaster's Department: 30 pounds 40 pounds — 30 pounds — 20 pounds — 10 pounds — 10 pounds — 40 poTinds^- 30 pounds — 20 pounds __ 10 pounds 5 pounds — 12 pounds 2,000 To headquarters in the ffeld — Of each separate army, when composed of more than one corps, per 2,667 2,000 1,333 667 667 2,667 2,000 1,333 To offices and storerooms — ; Of the chief quartermaster or chief commissary of a department or depot of supply, from April 1 to September 30, per month Of the quartermaster or commissary of a post, from April 1 to Sep- 667 333 Fiom October 1 to March 31, not exceeding double the abpve quan- tities. To guards — To the principal guard of each camp, per month 2. Lantern candles: To stables — Such number of pounds as the commanding officii may order as necessary. 3. MatchL'S : For lighting fires and lamps for which fuul and illuminating supplies are issued — Such quantities as the commanding officer may order as necessary. 4. Toilet paper: For use of enlisted men stationed at such military posts and camps as are provided with modern water-closets with sewi-r connections — For each two enlisted men, per month, one package or roll of 1,000 sheets. For use in water-closets of post guardhouses whfi'c such closets have sewer connections — Such quantities as the commanding officer may order as neciSMiry. 5. Salt, ruck ; 800 6. For public animalfi- For eacli animal, per weelc | 3 ounces _ Or, when in the opinion of tlie commanding nffiem- s^i much it; nee- ' ,ry, not exceeding, per month 1 ponnd__ Vinegii Fni every 100 public horses or mules, for siinitiii\y purposes — Such amount as the commanding otiicer may onUu- as necessary, not e\eL'eding, per week 7. Fluur: For paste used in target practice — Such (|Uimtity as the eummanding ollieer may order as necessary, not to exceed 50 pounds for eaeh troop, battery, or company dunng the target-practice season. S. Towels, buck: For use in the olfices of the adjutant, tjuarterniaster, and emnTnissary — Such number as the commanding oflicer may order, not to exceed twelve per yenr, for each of the above olflres, 2 gallons. ^{h RATION ISSUES. 123 The issues are made on ration returns signed by the officer in charge and issues are ordered by the commanding officer, the latter determining what quantities, within the limits above prescribed, shall be issued. Candles, rock salt, vinegar, and flour for the above purposes are entered on the ration returns and on the abstract of issues in terms of rations, lantern candles in pounds, and matches in boxes. The returns and abstract show for what places the candles, towels, and toilet paper are intended, and the nuniber of animals and period for which rock salt and vinegar are drawn, giving the troop, battery, etc. , to which they belong. Towels will be issued on receipts to the commissary. They will not be accounted for on the returns of the officers receiving them, but will be continued in use lentil worn out. — A. B., IJfiS, as amended by G. O. Nos. ISO and 16^, A. O. 0., 1901. Vide A. R., 4S1. 776. Such of the following articles as may be necessary, not to exceed in value 50 cents per month for each general prisoner confined at a military post without pay or allowances, will be issued by commissaries on the 15th day of each month to the officer in charge of prisoners, viz : Beeswax, Mugs, shaving Blacking, shoe, Needles, Brooms, whisk, Razors, Brushes, blacking, Razor strops. Brushes, hair. Scissors, Brushes, shaving, Soap, issue, Brushes, tooth, Soap, shaving. Buttons, Thread, Combs, fine. Toilet paper, Combs, horn, Toweling, unbleached. Requisitions for these articles will set forth the number of general prisoners present at the post, and must be approved by the post commander. The receipt of the officer in cJharge will be the commissary's voucher for dropping the arti- cles from his return. No articles issued under this paragraph, except tooth- brushes, fine combs, buttons, and thread, will be carried away by prisoners when transferred or discharged. Towels used by prisoners will be laundered by those who use them. When specially authorized by the Secretary of War, the Subsistence Department will supply to posts where thirty or more general prisoners are confined a sewing machine and other necessary tailors' utensils for use in mending prisoners' clothing. Articles issued in pursuance of this paragraph will not be accounted for on property returns by officers receiving them, but will be continued in use until worn out. — A. R., IJfiJt, as amended hy G. 0. No. 130, A. G. O., 1901. 777. A recruiting officer stationed elsewhere than at a military post is author- ized to purchase such of the following articles as may be necessary for the use of all the recruits at his station, at an expense not exceeding 70 cents per month, namely : Blacking, shoe. Combs, coarse horn. Brooms, whisk, Toilet paper, Brushes, blacking. Toweling, tmbleached. Brushes, hair, If the officer is supplied with subsistence funds he will pay the vouchers made out on Form No. 8, the certificate thereon being properly modified. If not supplied with funds he will send the duly certified vouchers for payment to the chief commissary of the department in which the recruiting station is located. The towels in use by recruits at recruiting stations will be laundered at the expense of the Quartermaster's Department. 124 RATION ISSUES — HECOKDS. At a recruiting station at a military post such quantities of unbleached towel- ing, not exceeding twelve yards for a six months' supply, and such quantity of issue soap as may be necessary, will be issued to the recruiting officer at the post by the commissary upon requisition, approved by the commanding officer, for use exclusively by applicants for enlistment, recruits on probation, and newly enlisted men awaiting transfer to permanent stations. Towels will be laundered by those who use them. The repeipt of the recruiting officer will be the commissary's voucher for dropjoing the articles from his return. Such quantities of toilet paper as may be absolutely necessary for the use of recruits at recruit rendezvous will be issued by the commissaries to the officers in charge on requisitions approved by the post commanders. The receipt of the officer in charge will be the commissary's voucher for dropping the articles from his return. Articles issued in pursuance of this paragraph will not be accounted for on property returns by officers receiving them, but will be continued in use until worn out.— .-i. R., U04i. Vide Q. O. No. ISO, A. G. O., 1901. ITS. Subsistence will not be issued to destitute persons except when the commanding officer assumes the responsibility of ordering the issue~to relieve starvation or extreme suffering. In such cases the circumstances will be fully stated in the order. — A. R., I405. 779. The commanding officer will certify to the accuracy of the abstract of issues upon comparison with the ration returns, which will be retained by him. The abstract of issues so certified, and accompanied by copies of orders or authorities contemplated by paragraph 777, A. B., is the commiissary's voucher for the issues.-^. R., U06. Vide G. O. No. 11, A. G. O., 190-2. NuTES. — Fur issues of accumulations of supplies, vide A. R., 1358, 13.50, 1360. For issue of flour in making paste for target practice, vide A. R., 421. For issues to signal parties, vide .\. R., 1751, and "Supplies." In cases where it is impracticable for an officer to personally superintend bis own issues, vide A. R., 75.5. RECORDS. 780. All military records must be carefully preserved. All public records and papers, such as letters and telegrams received, books of general and special orders and circulars, books Of letters received and sent, etc. , are the property of the United States and will be required by the War Department in the settlement of claims against the Government, and for other official purposes. Whenever posts, districts, geographical departments, corps, divisions, brigades, and regi- ments are discontinued, all such records will be carefully labeled, and packed, and marked, showing the command to which they pertain, and forwarded by express to the Adjutant General of the Army. — A. R., S90, 891. 781. When it is necessary to withdraw a letter for file with the officer's ac- counts, a duly certified copy will be made to replace it in the office file. Letters pertaining exclusively to the settlement of an officer's accounts belong to him and not to the office files. — Regs. Subs. Dept. Vide A. R., 1345. 782. Every person who willfully destroys or attempts to destroy, or with intent to steal or destroy, takes and carries away any paper, document, or record filed or deposited in any public office^ shall, without reference to the value of the record, paper, or document so taken, pay a fine of not more than §3,000, or suffer imprisonment, at hard labor, not more than three years, or both. — Rev. Stat., 6Jfi.3. Vide A. R. , 89S. 783. Every officer, having the custody of any record, document, or paper, specified in Revised Statutes, 5403, who fraudulently takes away, or withdraws, or destroys any such record, document or paper filed in his office or in his cus- tody, shall pay a fine of not more than 83,000, or suffer imprisonment at hard RECORDS — KEPRIGBRATORS — REPORTS. 125 labor not more than three years, or both ; and shall, moreover, forfeit his office and be forever afterward disqualified from holding any office under the Govern- ment of the United States. — Rev. Stat., 6Jfi8. Vide A. R., 893. T84. Copies of any records or papers in the War Department or any of its bureaus, if authenticated by the impressed stamp of the bureau or office having custody of the originals (e. g., " Commissary General's Office, Official Copy"), may be admitted in evidence equally with the originals thereof before any court-martial, court of inquiry, etc., in any administrative matter under the War Department.— G. O. No. 91, A. G. 0., 1900. 785. The use of colored inlcs, except as carmine or red ink is used in annota- tion and ruling, is prohibited in the records and correspondence of the Army. — A. R., 89:?. 786. No information will be furnished by any person in the military service which can be made the basis of a claim against the Government, except it be given as the regulations prescribe to the proper officers of the War, Treasury, or Interior Departments, or the Department of Justice. — A. R., 894. Vide Cir. War Dept., Dec. 4, 1899. 787. The following books of record will be kept: By Chief Commissaries. — Cash book, commissary book, board of survey book, letters received book, letters sent book (letter-press copy book), and any other books which may be found necessary in the administration of their offices. By Purchasing Commissaries. — Cash book, letters received book, letters sent book (letter-press copy book) , stock book, inventory book, and any other books which may be found necessary in the administration of their offices. By Post Commissaries. — Letters received book, letters sent book (letter-press copy book), cash book, cash sales book, commissary book, stock book, and such memorandum blotters as may be found necessary. By Rechmental Commissaries. — The same as those prescribed for post commissaries if necessary. — Regs. Subs. Dept. KEB-RIGERATORS . 788. Refrigerators for preservation of subsistence stores before issue or sales by commissaries will be called for on requisition (Form 50), and vrill be supplied only when specially authorized by the Commissary General.^iJegrs. Subs. Dept. Note. — For ice for use in refrigerators of the Subsistence Department, vide " Ice." REPORTS. 789. On the first day of each month the officers of the Subsistence Department will report to the Commissary General, upon Form 61, their stations and duties during the preceding month. This report is required from commissaries only and those detailed in the Subsistence Department under Act approved February 2, 1901, but not from officers acting as commissaries. — A. R., 898; Regs. Subs. Dept. jjoTE. — Officers who are relieved from subsistence duty in tlie Division of the Philippines will, upon the day on which they are relieved, report to the Commissary General (as prescribed in Form 68) in regard to relief from such duty and as to transfer or deposit of balances of subsistence funds for which they are responsible.— F«e G. 0. No. 9, A. G. 0., 190S. 790. Upon the last day of each month Post Commissary Sergeants will report (Form 62), through the officers under whom they are serving, to the Commissary General.— ^.iJ., IIS; G. O. No. 23, A. G. O., 1897; Regs. Subs. Dept. Note. — For report required of a Post Commissary Sergeant on .the day he takes advantage of a furlough, vide " Post Commissary Sergeants," and Circular No. s, A. G. 0., 1900. 126 REPORTS — REQUISITIONS. 791. When a clerk in the Subsistence Department at large is granted a leave of absence, a statement will be forwarded to the Commissary General by the officer granting the leave, showing the date on which such absence begins, its duration, the date to which he was last paid, and by what officer. — Cir. Letter, O. O. G., JuneSe, 1900. 792. The monthly report to the Commissary General of civil employees of the Subsistence Department and of extra-duty men detailed in the Department who render personal services therein, is made on Form 21. — Regs. Subs. Dept. Note. — Post commissaries are required to submit monthly a report of stores, funds, etc. (Form 60), to the chief commissary of the department. 793. As soon as practicable after June 30 of each year, chief commissaries of divisions and departments will render to the Commissary General a concise report (which will cover the fiscal year ending June 30, and as a rule will ter- minate with that date) of the operations of the Subsistence Department under their supervision.— iSegis. Subs. Dept. G. 0. No. 89, A. G. O., 1901. REQUISITIOKS. I. — GENERAL INSTRUCTIONS. 794. Officers whose duty it is to make requisitions should keep them in a forward state of preparation, which will obviate delays in transmitting the requisitions. — Regs. Subs. Dept. 795. It is made the duty of commanding officers to cause requisitions pertain- ing to their commands to be promptly made and forwarded ; and commissaries should, accordingly, make timely requisitions, approved by their commanding officers, for supplies for troops with which they serve. — A. R., 828, 135 J/.. 796. Officers doing duty as staff officers at military posts will submit their requisitions for supplies and property to their immediate commanding officers for revision and approval, who will carefully examine the requisitions and sat- isfy themselves that the articles asked for are in quantity and kind actually required for the public service during the period covered. — A. R., 829, 135k. 797. The attention of department commanders and of all officers charged with the duty of making or approving requisitions for the expenditure of money, is called to the importance of careful scrutiny and painstaking to avoid unnecessary expense. — G. O. No. 61, A. G. O., 1901. 798. Commissaries at posts, whether independent or under control of depart- ment commanders, perform their duties under the supervision of the chief commissaries, and render to them such requisitions as may be required for furnishing the posts with supplies. — Regs. Subs. Dept. 799. In making requisitions, commissaries will carefully ascertain the wants of their posts, and base the quantities to be called for upon the actual consump- tion as shown by the commissary books for the last previous period of equal length and usually of corresponding season, duly considering the past and pres- ent strength of the garrisons. The aim should be to secure an adequate supply without overstocking, and also not to underestimate, as special calls will not ordinarily be considered. The important duty of preparing requisitions for submission to their post commanders should be performed by commissaries in person, and not be delegated to other persons. — Regs. Snbs. Dept. 800. The periods covered by requisitions will be regulated by chief commis- saries under the supervision of department commanders, and will be made as brief as practicable. They should cover full calendar months; should begin with the first day of the month in whifli made, and, for posts in the same depart- ment located so that the time of transportation from points of supply is nearly equal, should be of the same length. Exceptions will be made if the isolation of a post in winter or expensive winter transportation renders it important to REQUISITIONS. 127 furnish as late in the fall as prudence will permit a supply sufficient to last well into or through the next ensuing spring ; or if important to provide and trans- port in the spring or fall certain stores that are liable to damage by extreme heat or cold. — Regs. Subs. Dept. 801. While only the authorized variety or varieties of any article are in- tended to be kept on hand at a post, a change from one brand or make of an article to another may be allowed, as new requisitions are made from time to time, provided the change will not cause an accumulation at the post. — Regs. Subs. Dept. 802. Where an article has been on hand at a post for several months with- out any material reduction by sales, no further supply of the article in any variety or size should be asked for on requisition by the commissary, or be allowed on revision by the chief commissary. — Regs. Subs. Dept. 803. When it is no longer desired to carry an authorized article in stock, the fact should be noted on the requisition, and the reasons given. — Regs. Subs. Dept- 804. Any remark or suggestion concerning an article called for on requisi- tion should, if practicable, be noted in red ink opposite to or near the name of the article. — Regs. Subs. Dept. 805. Explanation should be made when unusually large or small quantities are requested. — Regs. Subs. Dept. 806. Under the heading "Quantity due'' only those quantities which the chief commissary has previously notified as having been allowed will be en- tered. — Regs. Subs. Dept. 80T. The quantity of an article on hand and fit for issue or use will be given whether an additional supply is required or not. An article unfit for use will not be included in the quantities "On hand," but notation of the fact will be. made in the column of remarks, or in the designated place on the requisition. — Regs. Subs. Dept. 808. Information should accompany the requisition as to whether any of the articles that are required can be procured in the vicinity of the post of satisfac- tory quality, in what quantities, and at what prices. — Regs. Subs. Dept. 809. When an article is to be purchased at the post, notation of that fact will be made on the requisition in red ink, and if it is procured under contract, the date when the contract terminates will be stated. — Regs. Subs. Dept. , 810. A commissary may state on his requisition the particular brands of subsistence stores that are preferred at his post, and the same be supplied if it will not increase the authorized number of varieties. — Regs. Subs. Dept. 811. Any information should be furnished that will be of assistance in pro- curing the kind of supplies, the preferred sizes and styles of packages desired, or be useful to the chief commissary in revising the requisition, the purchasing commissary in filling it, or the quartermaster in making shipment. — Regs. Subs. Dept. 81^. The date on which it is desired that supplies should arrive at the post should be stated in the requisition. — Regs. Subs. Dept. 813. Chief commissaries revise requisitions from posts by aid of the commis- sary books ; and the important duty of revising requisitions is to be performed by chief commissaries themselves, and not be delegated to other persons. — Regs. Subs. Dept. 81J:. Chief commissaries should act upon all requisitions expeditiously, and in making calls on the purchasing commissaries state the dates on or before which supplies should arrive at destination. They should, in all practicable cases, make their calls in time to allow the purchases to be made after ten days' advertising for proposals ; and, in any call made for supplies to arrive at destina- tion in so short a time as to prevent the purchasing commissary from advertis- ing for the full period of ten days, a concise statement of reasons for haste will 128 KEQUISITIONS. (if military considerations do not forbid), be given in the call. Should the requisition be made by telegraph, the information may be sent by mail.— iJegrs. Siibs. Dept. 815. When a chief commissary allows on any requisition less than 100 pounds of stores, he will add to what he has allowed a sufficient quantity of articles of the ration to make a total of 100 pounds ; provided the purchasing commissary to vfhom he sends the requisition is authorized to purchase such articles, otherwise he will call for none but the stores allowed. — Regs. Subs. Dept. 816. The chief coramissary will notify the commissary as soon as practica- ble of the action taken upon the latter's requisition. — Regs. Subs. Dept. 817. Requisitions for toilet, barbers', laundry and tailors' articles for issue to general prisoners ; for toilet and laundry articles for recruits at recruiting stations ; for toweling and issue soap for applicants for enlistment, recruits on probation, and newly enlisted men awaiting transfer to permanent stations ; and toilet paper for use of post guardhouses and recruits at recruiting rendez- vous, will be made as required under the provisions of A. R. , 1404 and 1404^, as amended by Q-. O. No. 130, A. G. O., 1901. Vide "Ration Issues" for instructions. — Regs. Subs. Dept. 818. Transport commissaries will obtain subsistence stores needed for use on tiansports by requisition upon purchasing commissaries at or nearest the ports of arrival or departure at which replenishment is necessary. Stores thus obtained will be transferred by purchasing commissaries on invoices and receipts, and a copy of each invoice will be forwarded by the invoicing officer to the Subsistence Superintendent of the Transport Service. — Cir. Letter, O. C. f the Secretary of War. When furnished and restored in kind, they will be delivered at the post from which received, or at such other post as department commanders or chiefs of bureaus concerned may determine. If the transaction is between two bureaus of the War Department, payment SUPPLIES (in bulk). 139 will be made at the contract or invoice price of the supplies ; when between a bureau of the War Department and any other Executive Department, the amount to be paid will include the contract or invoice price and cost of trans- portation.— 4. H., 7BS. Vide A. R., 698 and 1363. 914. Subsistence supplies will not be transferred gratuitously to another staff department, nor obtained, issued, sold, or otherwise disposed of, except as authorized by regulations. —^1. R., 1S6S. Vide A. R., 698, 763; L. B., 140, p. 574; 1067, 7754,^ O. C. G. 915. Supplies procured out of Army appropriations will not be transferred, in any way or under any circumstances, for the use of Indians, except under authority first obtained from the Secretary of War. Any officer violating the terms of this regulation will be charged with the money value of the supplies transferred, and in addition be otherwise held accountable according to circum- stances.—^. R., 655, as amended by O. O. No. 130, A. G. O., 1901. 916. In no case will supplies be taken as a part of the outfit of surveying or exploring expeditions for which Congress has made appropriations, without the express authority of the Secretary of War. — A, R., 754. 017. Commissaries will issue to signal parties serving in their vicinity such supplies as may be necessary for their proper subsistence; on the requisition of the officers in charge of such parties. — A. R., 1761. 918. Before shipping subsistence supplies to other points, commissaries will carefully examine the supplies, opening original packages when there is doubt as to the sound and serviceable condition of their contents. Damaged or unserv- iceable articles, or those liable soon to become so, will not be shipped. — Regs. Subs. Dept. Vide Cir. No. 6, O. C. G., 1894. 919. When it is impracticable for an officer to personally superintend his issues — as may be the case with one charged with disbursements, or the care of depots — he should choose with great caution the agent to whom he intrusts the duty.— ^. R., 755. Note, — As to custody of keys of storehouses aud chests, vide .\. K., 756 ; "Storage and Storehouses." 920. All movable supplies will, if practicable, be conspicuously branded "U S." before being used.— .A. R., 758. Note. — As to uiarking supplies, vide " Marks ; " and as to packages of supplies, vide " Packages." 921. Supplies will not be used nor will labor hired for the Government be employed for any private purpose whatsoever, except as authorized in Army Regulations. —J.. R., 769. 922. Subsistence supplies in good condition, but not required for use, will be disposed of under the direction of the Commissary General. In urgent cases, such as sudden abandonment of a post, liability to rapid deterioration, etc., they may be sold, or otherwise disposed of, on the recommendation of an inspecting officer approved by a commanding general. — A. R., 1361. 923. Subsistence supplies in good condition but not required for use where they are located, and it being inexpedient to transport them to a place where they can be used, maybe regarded as unsuitable and sold as provided in A. R., 1361. — Decision Comp. Treas.,vol. 7, p. SGO. Vide Rev. Stat., IS4I; Cir. Letter, 0. C. G., Sept. 19, 1896 ; 68376, O. C. G. 924. Subsistence supplies condemned and ordered sold will be disposed of for cash at auction, or to the highest bidder on sealed proposals on due public notice, and in such market as the public interests may require. The officer making the sale will suspend it when in his opinion better prices can be obtained. The auctioneer's certified detailed account of the sale, and the vouchers for the expenses attending it, will be reported on the proper form (Form 44) to the 140 SUPPLIES (in bulk). Commissary General, and a copy of the auctioneer's detailed account of the sale will be furnished the Inspector General. — A. R., 761. 925. Subsistence supplies which have been condemned, or stores of other departments the ' ' issue " price of which has been reduced by a board of survey, will not be purchased by an officer who was responsible therefor at the time of condemnation or reduction of price, nor by an ofQcer who bore any part in such condemnation or reduction. The selling price of subsistence stores kept for sale by the Subsistence Department can not, under the law, be reduced, by boards of survey or others, below the "cost" price. — A. R., 7GS ; S7 Stat. L., 347, S3 Stat. L., MS; Cir. Letter, O. C. G.,^ept. 19, 1896. 926. If subsistence supplies are sold at public auction, they must not be pur- chased by a commissary sergeant, or any employee of the Subsistence Depart- ment, or be longer kept in a subsistence storehouse. — L. B., 116, p. 65S. 927. On the death of an of&cer in charge of subsistence supplies, the" board of of survey appointed by his commanding officer will inventory the same and make the customary returns therefor, stating accurately their condition. These returns will be forwarded to the Commissary General by the commanding offi- cer, who will designate an officer to take charge of such supplies until orders in the case are received from the proper authority. — ^4. R., 97. 928. All supplies, whether paid for or not, must be accounted for on the proper returns. — A. R., 77 If. 929. Accountability for supplies will not be transferred to enlisted men, except to sergeants of the post noncommissioned staff at ungarrisoned posts and sergeants of the Signal Corps, or enlisted men acting as such. — A. R., 776. 930. An officer will have credit for an expenditure of supplies made in obedi- ence to the order of his commanding officer. If the expenditure is disallowed, it will be charged to the officer who ordered it. — A. R., 778. 931. Stipplies expended, lost, or destroyed in the military service must be accounted for by affidavit, or the certificate of a commissioned officer, or other satisfactory evidence. — ^-1. R., 779. NoTK, — For method of procediHV where loss or impropef use of subsistence supplies is uot satisfactorily e.\plaiiU'tl, vide A. K., 1.^71; Hev. Stat., 1.304. 932. Empty barrels and boxes, hides, tallow and other like property not re- quired for public use, the disposal of which is not otherwise provided for, will be carefully preserved and sold as may be convenient. — A. R., 136 J. 9.33. When an enlisted man has, by a court-martial, been convicted of losing or damaging supplies, the officer responsible for the supplies will send with his return a certified copy of so much of the court-martial order as refers to the case, giving number, date, and place of issue of the order, and stating on the face of said copy the rolls on which the charges are made. — A. R., 7 SO. XoTK. — When an officer fails to render jirescribed returns in a reasonable time, vide A. It., 781 ; " .\ccount* and Keturns." 934. Causes of damage to, and of loss and destruction of, supplies are classi- fied as follows: 1, Unavoidable causes, being those over which the i-esponsible officers have no control, occurring (a) in the ordinary course of service, or (b) as incident to an active campaign. 2. Avoidable causes, being those due to carelessness, willfulness, or neglect. — A. R., 763. 9.35. Officers responsible for supplies will be charged for any damage to or loss or destruction of the same, and the money value deducted from their monthly pay, unless they show, to the satisfaction of the Secretary of War, by their own affidavits or certificates, or by one or more depositions, that the dam- age, loss, or destruction was occasioned by unavoidable causes, and without fault or neglect on their part. — A. R.. 764. SUPPLIES (in bulk). 141 936. If an article of supplies be lost or damaged by the neglect or fault of an officer or soldier, he shall pay the value thereof, or the cost of repairs, at such rates as a board of survey may determine. — ..4. R., 7G6. 937. Any officer who, willfully or through neglect, suffers to be lost, spoiled, or damaged, any military stores belonging to the United States, shall make good the loss or damage, and be dismissed from the service. — A. W., 15. 938. If articles of supplies are embezzled, or lost, or damaged through neglect by a civilian employee, the value or damage as ascertained (and by a board of survey if necessary) shall be charged to him and set against any pay or money due him. — ^4. R., 769. 939. Any State or Territory may purchase for the use of its national guard or reserve militia, at regulation prices for cash at place of sale, such stores and supplies from any Department of the Army as, in the opinion of the Secretary of War, can be spared.— ^ef Feb. £4, 1897. Vide G. O. No. 15, A., G. O., 1897; Cir. No. 32, A. G. O., J 900. II.— SUBSISTENCE STORES. 940. Subsistence stores consist of articles composing the ration and those furnished for sale to officers and enlisted men; also ice for organizations of enlisted men stationed in the island possessions, lantern candles for stable use, matches for lighting public fires, toilet paper for enlisted men, recruits, and general prisoners, rock salt for public animals and salt for rebrining, and forage for beef cattle.— vl. R., 1355, as amended by G. 0. No. 130, A. G. O.. 1901. Vide G. 0. No. 26, A. G. 0., 190 J ; Cir. Letter, O. 0. G., Mar. 29, 1901. 941. The following is a list of stores authorized to be kept on hand in the United States, Cuba, Porto Rico, Alaska, and Hawaii, for sales to officers and enlisted men : Unit of weight 01- measure. Kinds or sizes of preferred Beef Mutton. Bacon __ Porls Beef Beef, corned Beef, roast Hash, Cornell beef Beef and vegetable stew _ Fish Flour Hard bread Corn meal Baking powder Hops Yeast Beans Beans, baUe. cans. l-lli. jai's. 5-1 li. cans. 5-lb. commercial pails. 1-lb. jiackagcs. 3-oz. tins. 3-uz, boxes. 1-lb. cans. Do. Bbls.; 1-gal. cans. } 2 cans. SUPPLIES (in bulk). 143 Articles. Varieties. Unit of weight or measure. Kinds or sizes of packages preferred. Mustard j Nutmegs _ French Bottle Pound do 8-07. bottles Ground K-ll). tins. ^ Whole, 65's to 70's Oatmeal -, Oil ___ "B" do J^bbls.; 2-lb. cartons ; 6-Ib. tins. yi bbls.; 2-lb. cartons; 2-lb. tins. Quart bottles. liollei] do Bottle Olives Oysters Canned Can 2-lb cans Paper, letter Peaches Pears Pease, green Pencils, lead Pepper Pepper, chile Colorado Good quality Canned rlo -_ - American ; one variety American, black Cayenne Tin Quires Can ^ do do Number Pound fi-quire packages. 2>^-lb. cans ; 3-lb. cans. Do. 2-lb. cans. 12 to carton. 2-07,. bottles. Pickles _„ Mixed. __ „ ! Jar Canned Can Pyramid Pyramids-- Pint jars ; quart jars. Pineapples Pins - - Polish, slice J Black ) Russet 1 Box or bot- tle. Preserves, daoison Canned _ do Number Pound Box Can Bottle Can Pair„ do Can Gallon Gallon Cake do Cake or pound. Can Pouml Iir'do"!" do do do do do Can Box, bottle, tube. Number ___ Yard Suit, table 3-lb. bags ; 2-lb. boxes. % boxes. Sauce 1 Table, two varieties J^-pint bottles. Sausage Pork Shoestrings < Shrimps _ ■ Porpoise _ Sirup ^^ Soap, laundry Soap, scouring _ _ Soap, toilet Soup Starcli } Bbls.; 1-gallon cans. 3^-gallon cans. Maple _ White floating ^ One variety Two varieties _ Quart cans, 1-lb. packages. Laundry _ Cut loaf, hard Granulated, fine Do. Bbls., >^ bbls., 50-lb. boxes. Bbls.,Xt'bls.,lUU-lb. double Tapioca - Powdered Granulated _ 1-lb. plug Granulated or plug cut; two varieties. sacks. i^bbls.,50-lb. boxes. 1-lb. packages. Butts Commei-cial packages. 1 Bath, cotton, about 24 by 42 T.)we]^ boxes. 34-lb. tins. 5-gross boxes. 14-lb. tins. Breakfast i.^-lb. tins. Mocha Do. do Can Pound Pound Box Number do Bottle Packet Bottle Can Pound Number do Bottle do Can do do Pail Bottle Can __ do 2-lb. cans. 5-Ib. tins. 2-Ib. tins. 3-oz. boxes. Envelopes, letter Best Boxes of 250. do Boxes of 125. Flavoring extract i Lemon 1 Vanilla J 2-oz. bottles. Imported Pijit bottles. Ham ^ ^-Ib. cans. Tierces. Dry-salt cure Medium size and quality White Black . Ink { Indelible _ „ Assorted, blackberry, and straw- berry. Currant Choicest i %-ov.. bottles. Jelly Do. Lard 5-lb. cans. 5-lb. pails. Lye Do Pound Box Can Gallon ov can. Can Bottle Pound Papers Pound __ do Bottle do 1-lb. packages. Milk _ _ _ - .-{ Milk Condensed "Eagle," Evaporatedl "Highland Cream." f 1-Ib. cans. Mustard -i Ground 1 ,-lb tins Needles Nos. 3 to 9 Nutmegs _ Whole, 65'h toTii's llolled, compressed Olive % bbls.; 2-lb. cartons; 2-lb. tins. Quart bottles. Pint bottles Oil. Olives _ Oysters. Can Quire do Package ___ Can liest . S-tjr. paykaffos. Do. do Paper, toilet _ __ Kiiir Poaches ^ Cauneil 3-lb. cans. _. -do ._ j'l'ticils, le;ni Number ___ do Gross Pound Jar 12 to carton. liubber Coarse, line, stub 2-oz. bottles. Pickles Chowchow, gherkins, mixed Canned Pineapples CuTi 2-lb. caui. SUPPLIES (in bulk). 145 Pins Pipes, briei*wood _ Plum pudding Polish, shoe Preserves KaisiDS Kazors Razor strops. Salt, table ___ Sardines Sauco Sauerkraut __ Shoestriugs. Sponges _ Starch— Sugar, white.. Tablets, letter and note^ Talcum powder Tausan water Tapioca Thread _ Tobacco Toilet water -_. Tongue Tooth powder.. Towels Toweling Witch hazel __. "Wheat, rolled,. Nos. 1 and 4 Black'" Whittemore's_. Kussct Damson, raspberry, and straw- berry. Boxed Keppenhageu _ Tomato catsup.. Worcestershire . Vienual Linen and porpoise Cuticura, glycerine, (Pear's) lettuce, oatmeal. Shaving White floating ] Sapolio J Beef, chicken, clam chowder, mock turtle, oxtail. Large Com , \ Laundry j Cut loaf, hard Granulated fine Powdered . Best Granulated Cotton, (black, white, khaki)."] Linen, (black, white) Silk (black) J Plug (Climax) ] Smoking, (Durham) j Colgate's Beef No. 2 hnck, and cotton bath _ Unbleached Unit of weight or measure. Pyramid Number .. Can Box or bot- tle. Can. Pound __. Number . .do... 'Pound . Box ... Bottle . do_ Pound. Can ... Pair Cake Stick . Cake . Can _. Number , Pound .do_ ^do_ _do_ Number _ Tin Bottle _„ Pound Spool _ Pound Bottle Can Box, bottle, tube. Number ... Yard Bottle Pound Kinds or sizes of packages preferred. 12 to carton. 2-lb. cans. Do. Boxes. 2}i-lh. bottles. ^ boxes. Pint bottles. 3^-pint bottles. 10-gallon kegs. 2-Ib. cans. Quart cans. 1-lb. packages. Bbls.; K bbls.; 50-lb. boxes. Bbls.; %bbls.; 100-lb. double 14 bbls.'; 50 lb. boxes. 1-lb. packages. Pint bottles. 2-lb cans. Pint bottles. 2-lb. tins. — Cir. No. 6, O. C. G., 1901. 943. The varieties of an article supplied for sale nmst not be kept on hand at any post in excess of the number for each class as provided for in the author- ized lists, and not more than six varieties of cigars (none costing more than $6 per hundred, and not less than a box to be sold), six of crackers, four of soups,' smoking tobacco or toilet soaps, or two of table sauces or tooth powder, will be provided throughout any department. — Regs. Subs. Dept. Vide Cir. No. 4, 0. C. G., 1901, and Cir. No. 1, 0. C. G., 1903. 94:4:, Flour supplied to posts for issue. should ordinarily be "straight" flour only, whereof each brand shall be capable of producing bread of proper quality for issue to troops without mixing with flour of any any other kind or brand ;, but, where advisable, various brands may be sent with directions for the mix- ture which will give the best results. — Regs. Subs. Dept. Note. — For reference required to be made to standards in advertisements and specifications, vide "Adver- tising." For information in regard to the standard sample, vide *' Samples." Note. — As to price list to be prepared montlily by the post commissary of each post or station, vide A. K., 1439; 23 Stats. L., 108; Cir. No. 2, 0. C. G., 1884; and "Sales." Note. — For information as to the monthly price list (Form 57 — stores purchased by purchasing commis- saries) to be exchanged between purchasing commissaries and copies to be furnished by them to chief com- miBsaries, vide "Purchasing Commissaries." 945. Stores on being purchased for the army will be invoiced at their pur- chase price. — Regs. Subs. Dept. 146 SUPPLIES (in bulk). 946. Should a commissary receive an invoice of stores in a given month and be relieved before the end of the month, he vsrill invoice to his successor the stores so received at their actual invoice price, although the current selling price of "such stores at the post will continue until the beginning of the next month vyhen a new price list goes into effect. — Regs. Subs. Dept. Note. — For iiiformatiou as to the price at which stores for sale.s are to be made, vide "Sales." For articles which may be trausferred from the return of subsistence stores to the returu of subsistence property and used Tide " Subsistence Property" herein. 947. The commanding officer of a post will require an inventory of subsist- ence stores on hand to be made by the commissary in person during the last week of each month. If it is not practicable for the commissary to take the inventory within the time mentioned he will apply to the commanding officer for the detail of an officer to take it, who will certify on the statement of gains and wastage in issues and sales (Form 39) the fact of detail and the date on which he took the inventory; the commissary will certify to amounts of gains and of actual wastage. When such inventory indicates that stores are on hand in excess of the balances shown by the return, the excess will be taken up under the heading "Gains." Deficiencies (as restricted by A, R., 1368) will be entered under the heading "Wastage.'' Statements of gains and of wastage in issues and sales (Form 39) will be examined and approved by the commanding officer. The presence of a commissary sergeant at a post does not in any manner relieve the commissary from responsibility for the care of subsistence supplies. Commanding officers of posts, according to their responsibilities and duties, as fixed and prescribed by paragraphs 740 and 833 of Army Regulations, are to care- fully supervise the duties of commissaries at their respective posts and are not to permit them to devolve their duties in any degree upon the commissary ser- geants. In cases of losses and embezzlements of subsistence stores or property, boards of survey in their proceedings and recommendations are to be guided by the requirements of A. B., 793.-^1. R., 1356, as amended by G. O. No. 165, A.G. O., 1901. 948. Stores longest on hand, if in fit condition, will be first issued, sold, or shipped.— A. R., 1357. 949. An officer having on hand eqiiivalent parts of the ration (such as pork, bacon, and salt beef ; or flour, hard bread, and corn meal ; or beans, peas, rice, and hominy) will keep informed as to the number Of rations of each available, and determine in what relative proportion each should be issued, and will request his commanding officer to direct such issues as are for the interefsts of the service. —A. R.,1358. 950. When articles of food in good condition furnished for sale have accumu- lated at a post, and will become damaged if kept on hand solely for sale, the excess may be issued to troops in lieu of parts of the ration of equal money value. In case of articles which are equivalents of some of the components of the ration, issues may be made at the rates prescribed for the components. No stores thus issued are to be bought by the commissary as savings. — ^1. R., 1S59. 951. When canned beef or canned baked beans accumulate at a post in excess of anticipated demands for travel rations or for sale, they may, to prevent loss by deterioration, be issued upon the order of the commanding officer at the rates prescribed for those articles when isstied as parts of the travel ration. — A. R., 1300. Note. — l^^-\laily issues of subsistence stores to the viiiious messes oTi Army tiansports, vide l-'orni 70. 953. As the prices at which subsistence stores may be sold to officers and enlisted men are fixed bylaw at cost prices (23 Stat. L., 108) the exercise of authority by any one to reduce prices is of doubtful legality and is objectionable SUPPLIES (in bulk). 147 on other grounds.— CjV. Letter, O. C. O., Sept. lU, 1896. Vide I455, A. and R., 1S80; 21 Stat. L., 34.7. 953. Oflficers purchasing stores from the Subsistence Department should, as far as practicable, procure them monthly. The Subsistence Department is not to be understood as required to deliver the stores or receive payment therefor elsewhere than at the commissary office or storehouse. — Cir. No. 4, O. C. G., ISeS; W7, 281, Misc., 1886. 954. Officers responsible for subsistence stores will examine all packages on hand at least once in each month, and take necessary steps in regard to those which require further inspection, early issue, repacking, rebrining, etc. Dam- aged stores never become any better, are frequently in the way, and the officer will submit to the commanding officer an inventory of all those not in fit condi- tion for issue or sale, for the action of a board of survey or an inspecting officer, as the case may require. — Regs. Subs. Dept. 955. Pork should be examined at once on receipt, and if the meat is a little turned it may be from want of brine, in which case it may be saved by hard rubbing with salt and rebrining. If any leakage is discovered, additional brine should be added. Pork is never safe without undissolved salt in the barrel. Barrels of pork should be kept on the side, rolled weekly, the reverse side at each rolling being left uppermost, and should never be exposed to the sun. Ad- ditional salt or brine should be added whenever necessary,— iJegis. Sub's. Dept. 956. Canned goods should be frequently and thoroughly examined without opening, the cans being taken from the cases for that purpose. Spoiled cans have their ends bulged, and the ends, if pressed, will give a rattling sound because of the gas which has generated within, and will resume their convex shape after pressure is removed. These are known as "swells," and should be set aside, with any that may have any injury unfitting their contents for use, for the action of a board of survey and inspector. The rule as to bulged ends does not apply, however, to some brands of condensed milk, which are put up in cans that have a convex end. Freezing causes a bulging of can ends without injury to contents. The ends, after the contents of the can have thawed, will, upon pressure, return to their original shape ; but a number of freezings and thawings may so change the condition of the tin that the ends will not, on removal of pressure, remain in their original shape. Such cans should, if no rattling sound is detected, be retained for sales or issue, and if found to be damaged on opening, after sale or issue, they can be replaced by good stores. — Regs. Subs. Dept. 957. Should any stores supplied to a post be unsatisfactory in quality, or be received in bad condition, the chief commissary of the department will at once be advised by letter of all facts in the case. — Regs. Subs. Dept. 958. Articles that are especially liable to damage by extreme heat or cold, such as meats, fresh vegetables, cheese, pickles, sirups, etc., should be trans- ported so far as practicable when the temperature is moderate and best suited to the purpose. — Regs. Subs. Dept. 959. When on opening an original package it is manifest that its contents were damaged when purchased, or the damaged condition was unmistakably the fault of the seller, the facts should be immediately reported to the purchasing commissary, so that he may communicate with and make reclamation upon the seller without waiting for the action of a board of survey; the business rule, in this respect, being followed of reporting to the person liable as soon as the facts , are discovered. — Regs. Subs. Dept. 960. Small articles, such as brushes, combs, pencils, pins, towels, etc. , removed from original packages, should be placed at once under lock and key and kept in suitable receptacles where they will be secure from loss and from dust and other cause of deterioration. — Regs. Subs. Dept. 148 SUPPLIES (in bulk). 961. Barrels with close-fitting covers, being easily cleaned, and readily- exposed to the air and sun, are to be preferred as receptacles for loose stores (beans, rice, hominy, etc.) taken out of original packages for retail sales. — Megs. Subs. Dept. 962. Holes bored in boxes and barrels are objectionable, as mice, roaches, etc. , get in and injure the contents. — Regs. Subs. Dept. 963. Articles of subsistence stores which have been condemned and ordered sold, the use of which would be dangerous to the health of the purchasers or con- sumers, will not be offered for sale without notice of their unfitness for human food.— G'. O. No. 66, A. Q. O., 188 1. Note. — Relative to stores for use on transports, vide A. T. S., 139; "Purchasing Commissaries," "Pur- chases," and " Kequisitions." For the notation to be made on invoices of subsistence stores as to the time ■when such stores are received, vide "Transfers and Shipments." As to how subsistence stores should be stored, vide "Storage and Storehouses." 964. The best method for the hurried destruction of stores is to pour vinegar on coffee and sugar; break in heads of barrels containing molasses and sirup, allowing the contents to run out ; knock to pieces barrels of pork, salt beef, and pickles, so that the brine will escape ; break up boxes of hard bread, pile them up and fire them, and throw on this burning pile, candles, matches, butter, oil, and the most inflammable materials first, and then all other barrels and boxes , at hand. ^i^egrs. Subs. Dept. III.— SUBSISTENCE PROPERTY. 965. Subsistence property consists of the necessary means for handling, pre- serving, issuing, selling, and accounting for subsistence stores. — A. i2., 1S55, as amended by G. O. No. ISO, A. G. O., 1901. 966. The following list comprises all the articles of subsistence property which are usually needed in the transaction of the business of the Subsistence Department in garrison : Kinds, sizes, etc. STATIONERY Arm rests Bands, rubber Baskets, waste paper Bells, office Blotter baths and sheets Books, blank Books, cash Books, cash Books, letter copying Books, niemonindum Books, scratch, letter, and note. Bowls, lettiT pies.s Brushes, U'tti- 1' press Calendars, iiienioianduni CI I eck protector Clips, letter Envelopi's, wbite Envelopes, while Envelopes, white Erasers, ink and peucil Erasers Eyelets Evelet punches Files, letter Files, onler Hektograph and sujiplies Ink, black, writing Ink, black, copying Ink, crimson Inkstands Mucilage Sizes as required. Sizes as required. Wire, 11 by 13 inches. Small. 10 by 12 inches. Journal or record, 4-quirc, marble sides, cloth back and corners, round edge. Marble sides and leather backs and cornere, lettered on back "Cash Book," 4-quire. Half sheep, rouud coruere, lettered on back "Cash Book," 8-quire. 10 by 12 inches, 500 leaves. 4 by 65^ inches, S, c., leather. For pen and [leucil. Kind required. 3^-incb, best quality. For desks. One for each commissary office; co>t not to exceed S2. Kind required. Best quality, 8^^ by 3'?o inches. Best quality, \Vi% by 4-} g inches. Best quality, G by 3J^ inches. Small. Knife blade. Kind required. Tlie Challenge eyelet press. No, 1. Gummed. Sizes as required. Quarts. Quarts. 2-ouiice bottles. Glass, 2>^-inch. 2-oz. reservoirs with brushes; quart bottles. DIAGRAM OF BLANK CASE. XncJrin^ Ue vice Side ElcvatCoriy front ElevatiOTv Sue Exi'LAKATORY Note, Page 148. Circular No. 2, O. (J. O.. 190 J. as amended by Circular No. 10, O. C. G., IDOl. DIAGRAM OF BLANK CASE r>vv^:'^'"V'.rr^vy.s!A.T.vTrgg .■wty.-^';.''.'!'.'-".v.v--!.a:".j - v^n^e^iny SPECIFICATIONS Thu^'A tn-cA m. tJurfCn-c Th'ch. Va inrJi m tJurJmcsx Sptteti^ Jf/wcwj sA^vrx In U/i/ifr- pai-t of Ctu:*- jyaf/vtt'.y^ inrA ,n. tJir rfrtrr Vftde . I ^.'i tncArs tn rAe c/oo- In lon-cr- ftart tt/'casr as fitinitriut: Hmijrx. A^ioj-i , Kirnsh. or wuotltworlt. Wanrf ail. - Vin-^ruio Front Vietv lef- Jf r I, 7fl i Sectional Vi^w trilAoiif doori tJintt rtn^t See Explanatory Note, Page 148. Circular No. 2, O. C. G., 1901, as amended by Circular No. 10, 0. C. O., 1901. SUPPLIES (in bulk). ]49 Articles. Kinds, sizfis, etc. STATIONERY — COUtinUcd. Pads Pads,self-iiiknig Paper, ab.stiact Paper, blottiug Paper, carbon Paper", flat cap Paper, flat letter Paper, folio post Paper, foolscap Paper, letter (official and plain) Paper, note Paper, oiled Paper, wrapping, mauila Paper fasteners Paper folders Paper weigbts Paste Pencils, black, blue, and red Pens, ruling Pens, steel Penbolders Penracks Pius, pyramid , Rulers Scales, post-office Sealing wax Seals Shears Sponge cups Sponges . Stamps, rubber Tape, red OFFICE FURNITURE, Blank case Carpet sweeper Chairs Cuspidors Desks, flat tops Dishes, soap Door mats Letter-press stands Letter presses Linoleum mats Matting, cocoa Mirrors, washstand Hugs, carpet Safes, iron Tables Thermometers, office Towels Towel racks , Tumblers Wardrobes Washbowls and pitchers AVash.standS Window shades MISCELLANEOUS. Axes : Bags, paper Barrel covers Barrel plugs Box hooks Box scrapei-s Brooms, corn Brooms, whisk Brushes, counter Brushes, dnst Brushes, feather duster For desks. Kind required. Best quality, ruled as required. No. 120. Sizes as required. Best quality, 12 pounds to the ream. Best quality, 12 pounds to the ream. Bost quality, 20 pounds to the ream. Best quality, 14 pounds to the ream. livat quality (quarto post), 12 pounds to the roam. Best quality, G pounds to the ream. Sheets. Reams, 36 by 40 inches, folded, 90 pounds to ream; and rolls, 25 to 30 pounds. No. 1 or 2, roundheads. Bone or celluloid, 10-iuch. Metal. Huston's or Sanford's glass jar, with brush. American manufacture. Coarse, fine, and stub. Rubber or wood. Iron. No. 6. Beech or boxwood, IS inches, brass edge. Capacity 6 pounds. Red, 4-ounce sticks. lied paper, gunmied. Banker's, 9-iiich. Banker's, desired size. Fine, for cups. Kind required. No. 19. Not more than one to each commissary offica at perma- nent posts. Cost not to exceed ff50. See diagi-am here- with. Not exceeding six to regulation allowance of office room, and not more than two of the six to be revolving chairs. Revolving chairs to cost not more than SIO and office chairs not more than 3^. Metal. Not more than one for each officer and clerk. Cost not to exceed $30. Wool border. Cost not to exceed S8. Cost not to exceed $8. 5 feet square. Best (|ua]ity, yard wide. (.'ost not to exceei' $5. 5 feet sciuaie. Cost not to exceed S125. One for each regulation office room. Cost not to oi- ceed $10. Cost not to exceed $\. Huckaback. One for each office. Cost not to exceed $10. Cost not to exceed $^ per set. Cost not to exceed SO. Linen, opaque, sizes desired. Cast steel, 4^ to 6 pounds. Sizes 1, 3, and 5 pound, medium strength; 10, 16, -25, aud 50 pound, exti-a heavy aud strong. Diameter to be stated. Diameter to be stated. Size to bo stated. Adjustable. 27 pounds to the dozen. Medium size. All bristle. Cost not to exceed i. 150 SUPPLIES (in bulk). Kinds, sizes, etc. iHTSCELLANEOus — contiuiied. Brushes, marljing Brushes, window Buckets, galvanized iron Bung Btarters Butcher knives Butcher steels Candlesticks Can openers Cbamois skins Cleavers Dustpans Faucets Funnels Glue, liquid Hammers Handles Hatchets- Hatchets, ice Ink, marking Insect powder Lampblack Marking pots Matches Measures, liquid 3Ieat blocks BU'jit hooks Meat saws Meat-saw blades Molasses gates Mops Mop-wringers Nail pullers Nails Needles, packing Oil, lubricating Padlocks Roll-paper fixtures and supplies _ Saws, hand Scales, counter Scales, platform, with wheels Scales, spring balance Scoops Screw-drivere Shipping tags Shovels Sieves, flour Skids ^ Suap, toilet and scouring Tap borers Tea canisters Tongs, ice Traps, mouse Traps, ]'at Turpentine Trucks Twine, cotton and hemp Twine holders Twine, sacking Watir coolers (with filter) and stand \Vat(M-ing pots Whetstones Bristle, No. 4. le-qiiart. White handles, Irt-inch. Stag handles, 14-incb. Kind required. About 2^ feet square, J^-inch. Japanned. Wood or metal. XXX tin; sizes as required. Pint cans, screw top. With claw, weight 2 pounds. Ax, hammer, hatcbet, mop, etc. With claw, weight 2 pounds. Quarts. ^-Ib. packages. Pounds. Tin. Safety. XXX tin; sizes as needed. 24 or 36 inches diameter. Tinned hook or bar, No. 3 or 4. 14-inch. 14-inch. Self-measuring. With or without handles. Giant, No. I. in sizes desired. When not supplied by the Quartermaster's Department. 18 and 24 inches wide. Not more than two to a post. Union scale, plain, 240 pounds. Capacity 1,000 pounds ; cost not to exceed $50. Circular, brass front, 30 pounds. XXX tin, sizes as required. Flat blade, 8-inch. Standard, No. 5, with strings. Kind (length oi handle). Tin rim. As desired. Diameter needed. Capacity of about 1,000 cubic inches, cylindrical in shape- with conical top and wide mouth, fitted with a close- fitting cap, made of the best quality of XXXX charcoal tin, japanned black, blue, green, and red, and stenciled "English Breakfast," "Oolong," "Gunpowder," and " Young Hyson," respectively. Not to exceed four can- isters to each permanent post. "Wire. Wire. As required. Cost not to exceed 320. 3-plv, in 4-ounce balls. Beehive. Cost not to exL-eed §10. 4-gallon, japanned tin. Kqiuil to "Darby Creek." '■ —Cir. Xo. 2, O. a G., 1901. 96T. Chief commissaries of departments are authorized to call upon pur- chasing commissaries for such of the articles embraced in the preceding list for their office use or for the use of commissaries at posts in their departments, as in their judgment may be considered necessary.— Ci>. No. '2, O. C. G., 1901. i)<>8. Purchasing commissaries are authorized to supply their offices with reasonable quantities of any of the articles embraced in the preceding list for DIAGRAM OF FIELD DESK. Circular No. 5. O. C. G., 1901. SUPPLIES (in bulk). 151 the transaction of business. In addition, the following articles are authorized for purchasing stations, viz : , Articlea. Kinds, Hizes, etc. 4 yards to tlie pound. 103^-ounce burlap. Sizes required. Kind required. Ab needed. Small. As needed. Kind required. Bone, celluloid, or metal. Triers Kind required. —Cir. No. 2, O. C. (?., 1901. 969. Articles of subsistence property not enumerated on the preceding lists must, if needed, be made the subject of special requisition on the Commissary- General's office, with explanation showing the necessity for same, and giving estimated cost.— Cir. No. 2, O. C. (?., 1901. 970. When typewriting machines, duplicators, or other writing or copying machines have been allowed by the Commissary General, the purchase or sup- ply of all needful equipment for the same is authorized. — Cir. No. 2, O. C. G., 1901. 971. Officers in camp will be furnished with only such articles of subsistence property as are absolutely necessary for the transaction of business. — Cir. No. 2, 0. C. G., 1901. XoTE.— For lists of articles of subsistence property which may and may not be expended or dropped from the return of subsistence property without the action of a board of survey or an inspecting officer, vide " Inspectors and Inspections." 972. When troops are in the field the necessary field desks required for the use of the Subsistence Department will be supplied. The following are the specifications for the field desks, and the plans for these are given below : Desk.— Clear |-inch pine, dovetailed. Drawers. — Front f-inch walnut. Bottom, sides, and end i-inch poplar. All dovetailed. Countersunk brass finger pull. Partitions.— Poplar, of thickness shown. Vertical ones to be let into sup- ports t:% inch, horizontal i inch. All partitions to extend from back to within J inch of front face of desk to allow lid to fit flush. All to be secured in place by small nail. Front edge of verticals to be scrolled. L10. To be mortised together as shown. Inside surface, except for 3-inch border, to be covered with pebble oilcloth. Seats for ink wells to be f inch deep. To be provided with a strong, durable lock, with duplicate keys. Seat for supporting rod to be reenforced by i-inch iron plate. Lid is supported by ^-inch iron rod. The end entering lid is drawn down to f inch. Lid to fit flush with outside edge of desk. Handles. — Wrought iron, countersunk. Corner Irons.— Wrought iron, 3 by 4 by 5% inch. Those at bottom front corners to be set back i inch from front edge to clear lid. Ink wells.— Two of hard rubber of size shown. Screw top. 152 SUPPLIES (in bulk). Two cleats 1 by 2 inches are secured to bottom by six screws to form rest for desk. A cleat 1 by 3 inches is fastened diagonally across the back by six screws. This cleat contains a recess for carrying the supporting rod when not in use. Desk to be painted brown, trimmings black. To be packed in a plain case. "When field desks are issued they will be provided with the following articles, all of which may be expended, except the knife-blade eraser, which will be ac- counted for as part of the desk : One scratch book, fifty No. 9 official envelopes, one knife -blade eraser, one rub- ber eraser, one 3-ounce bottle black ink, one 3-ounce bottle crimson ink, three lead pencils, two sheets blotting paper, five quires letter paper, four penholders, three dozen assorted steel pens, and one ruler. These field desks will not be purchased except on special authority from the Commissary General. — Cir. No. 5, O. C. G., 1901. 973. "When troops are in the field the necessary commissary chests required for the use of the Subsistence Department will be supplied. The commissary chests are in sets of two. Both chests are of the same dimen- sions, differing only in the position of partitions and in the depth and division of the trays. The following are the inside measurements, the specifications, and the plans : Inside measurements of each chest : 36t inches long, 13| inches wide, and lOf inches high. Chests and lids made of clear |-inch pine, dovetailed. Partitions, loose blocks, and cleats of clear ^-inch pine. Trays of ^-inch poplar, dovetailed ; upper edge beveled ; tray No. 1 to be 3 inches deep and No. 3 to be 2J inches deep. Lids to be If inches deep, put on with three 3-inch butts and fastened by 10-inch hasp and Yale padlock, lock made fast to chest by 6-inch chain. Cleats on which trays rest to be put on with screws at such height as will bring the lid flush on top of tray. All corners to be protected by angle irons, those for outside cor- ners as shown on plan. Handles of J-inch wrought iron. In chest No. 1, a horizontal groove 6 inches long, i inch wide, and J inch deep is cut on the inside of the front and back. The loose block numbered 3 is wedged into these grooves to hold in place a small set of flat scales. Blocks numbered 1 and 3 are for similar purposes. Chests to be painted slate color; angle irons, hasp, chain, butts, and handles, black. All dimensions given are inside dimensions. The following articles are packed in commissary chest No. 1 : One carpenter's brace, thirteen auger bits in canvas roll, one counter brush, one brass stencil plate, one stencil brush, six marking brushes, one butcher's steel, six candlesticks, one steel box opener, one claw hatchet, one extra hatchet handle, one marking pot, two meat hooks, six hooks for butcher's rack, six pack- ing needles, two pounds sacking twine, one counter scale, one tap borer, one whetstone, six can openers, one large wooden faucet, one nail puller, and one steelyard. The following articles are packed in commissary chest No. 3 : One ax and handle, one extra ax handle, four butcher knives, two cleavers, one cooper's driver, two wood faucets, four funnels (one each pint, quart, half- gallon, and gallon), four liquid measures (one each pint, quart, half -gallon, and gallon), one hammer, one extra hammer handle, one meat saw, two meat-saw blades, one crosscut saw, one ripsaw, four scoops (one No. 1, two No. 3, and one No. 5); one box scraper, one bung starter, and one screw-driver (8-inch). Articles broken, used up in service, etc., may be replaced by requisition upon the nearest purchasing commissary. The implements contained in these chests should be kept dry and free from rust. DIAGRAM OF COMMISSARY CHEST. tf'_ _-__ — _> m ii;+ ^i CHCST ; zzr! -jei- "f /5t -1 CHEST N.\-BOTTO« c /♦' , CHEST Hft\-TRM ftli««Xl*€Q^ TKKM *K*-imjW*«\«4. uSg* -. l^'^VllBM ^ lujr «}- :iE. Ill I II ^_ iitf.-'j- OHtST N. Z - t«B MIST Nat BOTTOM. -tf^ . S"- N^irvit H.3 -/JJ- ^ tH«"t N.l-\TO8S. Circular No. 5. O. C. (?., 1901. SUPPLIES (in bulk — TELEGRAPHING. 153 These chests will not ue purchased except oij special authority from the Com- missary General. — Cir. Xo. 5, O. C. O., 1901. 97-i. The use of property, even if surplus, is prohibited unless it has been regularly issued. — Civ. X, or the minutes of the board of directors, duly certified by the custodian of such records, under the corporate seal (if there be one), show- ing the signer to be properly vested with authority to bind the cuiiioration, will be filed with the coutiuct. When the principal of the bond to a contract is a corporation, a copy of the record of the selection of the officer executing the bond in its behalf and a copy of the by-law nr other recurd of the proceedings of the gov- erning body of the corporation showing hie authority tu execute the same, will be attached to the bond, these copies U> lie certified by tlie custodian of such records, under the seal of the corporation, to be correct copies. The principal and sureties must sign and seal the bond, the corporate seal of the corporation must be affixed to the bond by some person duly authorized, who must also allix the name of the corporation to it, followed by his own signature and official designation written after the woi"d " by." Sureties to a bond will be a surety cuiiipany or individuals. If indi-viduals, there must be at least two sufficient and responsible persons, who mu^t be citizens of the United Sttites, and justify in double the amount of the penalty. Sureties tu bondu executed in any foreign country, or in the Philippine Islands, Cuba, Porto Bico, or Hawaii, or for the ]ierh>rmance of contracts entered into in those places, need not be citizens of the United States. A firm, as such, will not be aeceiitrd as >uiety; or a partner for a cuimrlner, nr for a firm of which he is ;i member; but stockholders who ure imt officers of a curporation nuiy be accejited as sureties for such corpora- tion. No member of, or delegate to, Cun;;ress, nor any person belonging to, or employed in, the military serviee uf the Unitfd States, is or shall be iidmitted to any share nr iiait of any contract, or to any benefit which may arise therefrom. Transfer uf cnutraet, or of interest in contracts, is prohibited by law. VEGETABLES ( FRESH ) — VOUCHERS. 159 Contracts shall be made subject tn the approval of the Cuinmissary General, I'nited States Army, and to termination by him at any time. Samples aie reijuired of the kind and quality of potatoes and onions it is proporferi to furnish. AVlicre samples are required, they must accompany the proposals, be referred to therein, and be plainly marked with the name of the bidder submitting them. Samples will not be received after proposals they should accompany are opened; and no proposal will be considcTt'd when samples are not furnished as required. The samples furnished must bo of ample size to enable a correct opinion tn be fonned of tbt; articles offered, and 1(1 admit a thorough test to be made. Unused samph';^ not called for within one week will tje disposed of. If the vegetables are to be furnished in sacks, each sack should contain about 100 pounda, not. Sacks must be clean and strong, and in all respects satisfactory to tlif commissary at the- post. The cost of sacks must be included in the price bid for the article. If required, every sack must have plainly marked thereon (with stencils if directed) the words " U. S. Sub. Dept.," the initials of the name of the purchasing officer, the date (montli and \ear) of deliA'ery, and the name and place of business (city or town) of the seller. For examjile : r. S. Subs. Dept., Initials of jjurchasing officer, Month and yciu- of delivery, Initials of seller. City and State. Also the name of each article contained in the sack, the gross and net weights. There will be stenciled on both ends of all packages, boxes, etc., the distinctive symbol of the Subsistence Department, viz: Crescent 3 inches high and 2 inches wide, made of a contrasting color and of pattern similar tu one furnished, and any other marks that nniy J>c required. Itemized bills for the vegetables delivcretl should be promptly rendered tu the connnissary at the end of each month, or sooner if required. Payment for the fresh vegetables furnished will be made by this office or by tlie commissary for his post, upon completion of the contract or at the end of each calendar month, or as soon as practicable thereafter, in the funds furnished for the pui-pose by the United States. For full particulars, iis to probable quantity of fresh vegetables required, amount of bond to be furnished, blank proposals for bidding, or other infornnition, application should be made to the commissary at the post to be supplied. , Chief Commissary. Headquarters DEPAKTiHENr or- , (iFficE Chief CuMMissAnv, , 19—. VOUCHERS. 1012. Voucliers will ordinarily be made in duplicate, or, if required, in trip- licate, and the number made will be stated on each. copy. — ^4. M., 713. 1013. Vouchers for subsistence stores must be made separate from those for subsistence property. — Regs. Subs. Dept. 1014. While the typewriter may be used in correspondence and records, words and figures not printed on vouchers or returns will be written with the pen ; and so in all cases that carry with them money or property accountability. Vouchers made out with a lead pencil will not be accepted. — Civ. Ko. ;?, A. G. 0,, 1889 ; L. B. 166, p. 333. 1015. All accounts of expenditures shall set out a sufficient explanation of the object, necessity, and propriety of the expenditures.^ — Par. IOO4,, A. R. of 1863. 1016. An original bill will not be filed with a voucher which bears on its face the seller's certificate that the voucher is correct. — Regs. Subs. Dept. lOlT, There is no objection to accepting invoices of subsistence stores or property signed by an officer for and in the absence of the accountable officer ; but money papers, or vouchers, and receipts for stores or property, signed by one officer for another, will not be accepted with accounts or returns. — Regs. Subs. Dept. 1018. Accounts and receipts having alterations or erasures are not admissible as perfect vouchers, unless the persons signing the certificates and receipts on which the validity of the vouchers depend certify that such alterations or erasures (specified) were made before the paper was signed, or with the consent of the parties. — C/r. No. 3, O. C. G., 1866. 160 VUUCHERS. 1019. The correctness of the facts stated on a voucher and the justness of the account must be certified by an officer. — A. R., 7H. 1020. In case of lost vouchers, parol testimony, or the affidavit of the dis- bursing officer, can not be accepted by the accounting officers as equivalent to the vouchers necessary to the proper settlement of an account. — Decision .'d Comp. Megs. Subs. Dept. ' 1021. Every voucher in support of a payment for supplies or for services, whether it be made pursuant to a formally prepared contract, an accepted bid, or a purchase without advertising, will be made out in favor of the creditor, giving his address, and must state (if for supplies furnished) the date of the purchase, the quantity and price of each article, and the amount ; or (if for services) the character of the services, the date or dates on which rendered, and the amount. Where a purchase under an accepted bid after public notice is made the voucher, besides being subject to the foregoing requirements, will be accompanied by a copy of the public notice, the accepted bid, and a copy of the letter accepting the bid, and must contain a certificate that the award was made to the lowest responsible bidder for the best and most suitable articles, and that the needs of the service required the purchase to be made in the manner indi- cated by the public notice. Where papers relating to two or more vouchers are required to accompany accounts they must be filed with the first voucher paid and reference thereto made on the other vouchers. A voucher for services by the day or month must state the nature of the service, the inclusive dates of service, the time for which payment is made, the rate of pay, and the amount, and the receipt of a creditor to a voucher for supplies furnished or services rendered must contain the words "which I certify to be correct." All vouchers when practicable will be rendered in the English language, but if rendered in a foreign language a translation of the same must accompany the voucher. — A. R., 715, as amended by Q. O. No. 38, A. O. O., 1902. 1022. When an officer not provided with funds makes an authorized open- market emergency purchase exceeding S300 in amount, he will duly execute Form No. 9 and file it with the vouchers which are sent to- the officer who is to make payment. — Regs. Subs. Dept. 1023. Money amounts will- be expressed in terms of dollars and cents. When a fraction of a cent less than one-half occurs in the footing of a voucher it will be disregarded. If the fraction be one-half or greater it will be reckoned as a cent.— ^. R., 716. 1024. A voucher for a purchase, or for services not personal, must have expressed on its face, immediately below the statement of the account, the mode of purchase or engagement, using therefor one of the f ollovsring notations : 1. Under contract, dated , 19 — . 2. Under public notice, dated , 19 — '. 3. Under oral agreement, without advertising. — A. R., 717. 1025. The giving or taking of receipts in blank for public money is pro- hibited, except the receipts to vouchers for publishing advertisements, which will be receipted prior to audit. — A. R., 7 IS. 1026. A voucher for fund^ disbursed will, before being signed by a public creditor, be made out in full, with the place of payment and the name, rank, regiment, or corps of the paying officer entered in the receipt, and the exact amount of money written out in words in the receipt. When vouchers are sent by mail for signature the date in the receipt vnll be left blank, and the check in payment will not be drawn until the vouchers are returned properly signed, when the date of the check will be added to the receipt. — -1. R., 719. VOUCHERS. 161 1027. The original vouchers for advertising or job printing which bear the indorsement of approval of the Secretary of War must be mailed with the accounts current to which they pertain. — Regs. Subs. Dept. Note. — Ffn- iuformatioii a/s to liow to prepare a voucher covering bills for advertieing in newspapers and for Job printing, vide A. R., 5S5, 686, 6S7, and "Advertising;" A. B., 689, 691, and "Job Printing," and Notes on Form 66. 1028. Where previous authority is not obtained for publishing an advertise- ment, no subsequent approval will warrant the payment of the voucher for such service.— G. O. No. 'g, A. O. O., 1S99. 1029. Vouchers for reimbursement for private funds used in payment of public accounts must show the necessity of the transaction and be supported by the original receipted bills of those to whom the money was paid, and by certifi- cate or affidavit (as the case may require) that the person claiming reimburse- ment had no personal profit in the matter. — Regs. Subs. Dept. Vide 8 Comp. Decisions, 43. 1030. Officers making disbursements must personally supervise every voucher paid by them, and either see that all checks or other funds actually reach the persons to whom they are payable, or adopt proper measures to insure their delivery. Payments can only be made to the persons to whom the money was originally due. — Regs. Subs. Dept. Note. — For information in regard to invoices of and receipts for funds transferred, vide "Funds," and A. K., 720. 103 1 . Vouchers must be stated in the name of the corporation, company, firm, or person rendering the service or furnishing the articles for which payment is made.— A. R.,7S3. 1032. Vouchers for payment made and invoices and receipts for money transferred will have noted upon them the number, date, and amount of checks given, and the depository on which drawn. If payment is made by currency, wholly or in part, the facts will be stated. — A. R., 7S1. 1033. Authority for payment should accompany the first voucher or pay roll upon which payment is made, and the number of such voucher or pay roll should be given on all subsequent vouchers for payments made under the authority, stating with whose accounts filed, and the month and year of same. — Regs. Subs. Dept. Vide G. O. No. 28, A. G. O., 190S. 1034. A copy of the authority for the employment of expert inspectors or analysts must accompany the voucher upon which payment for such service is made, when subsistence supplies are inspected or analyzed by other than a regu- lar employee. — Regs. Subs. Dept. 1036 . An officer required to make refundment of an overcharge to a pur- chaser will receive credit for money returned only upon evidence that the amount overcharged was paid back to the proper person. — Regs. Subs. Dept. 1036. Vouchers on which payments for board wages are made to civil employees on transports will show that meals for the men were not furnished on the ship during the periods covered by the vouchers, and will indicate the reasons why they were not. — Cir. Letter, O. C. G., Feb. 1, 1900. NnTK. — Regarding payment of certified bills (vouchers) for purchases made by medical officers iu charge of general, post, or camp hospitals, hospital ships or transports of articles of special diet; and also as to purchases of ice for special diet, vide A. R., 1392, 1394; Cir. No. 43, A. G. 0., 1901; "Purchases and Services ;" and " Ration Issues." 1037. Paragraph 716 of Army Eegulations requires that the money accounts of disbursing officers of the United States Army shall be rendered in terms of dollars and cents, and to secure uniformity in the preparation and rendition of their accounts, the following illustration of the method of stating the value of 162 VOUCHERS. foreign silver or gold in tlie islands now occupied by the United States forces is published': The accounts, whether for purchases or services, will be stated in the currency under which the indebtedness is incurred— i. e., foreign silver or gold or United States currency. If the agreement calls for either foreign silver or gold, the account shall be stated in those currencies, respectively. When in silver, the total amount will be reduced to its equivalent in the gold currency in use in the country in which the indebtedness is incurred, at the rate of exchange which may govern at the time, and from this gold currency into United States currency at the current rate of exchange at date of payment. If the account is stated in the gold currency in use, but the one reduction — into United States currency — will be necessary. The amount in United Stated currency having been arrived at, authority is hereby given for checks to be drawn therefor by disbursing officers to their own orders in. United States currency and by them exchanged at local fiscal agencies of the United States where possible, or at local banks, for the necessary amount in the coin required to pay the creditor in the money origi- nally agreed upon, and authority is hereby given for such exchange where the creditor declines to accept check payable in currency of the United States. The vouchers for accounts will be made to show the debt as actually incurred, in the coin in which payment is made, and the reduction from this coin to United States currency, the rate of exchange being stated on the voucher, and the amounts stated on abstracts and account current in United States currency, as prescribed by paragraph 716 of the Army Regulations. — A. R., 7-23. 1038. Payments in currency or by check to bearer will not be made to hold- ers of powers of attorney or to holders of instruments operating as transfers or assignments. If a payment in currency or by check to bearer is made to an incorporated or unincorporated company, the money or check must be delivered to and the voucher receipted by a duly authorized officer or agent of the company ; the receipt must be signed with the company name, followed by the autograph signature of the officer, with his title, or of the agent to whom the money or check was delivered, and the receipted voucher will be accompanied by evidence showing his authority. This evidence will consist of extracts from the articles of incorporation or association, the by-laws, or the minutes of the board of directors, duly certified by the custodian of such records (under the company seal, if there be one), showing that the signer is properly vested with authority to receive and receipt for money due the company. If payment in currency or by check to bearer is made to an individual or a copartnership doing business under a company title, the receipt must be signed with the company name, followed by the autograph signatui-e of the individual proprietor or of one of the members of the firm with the words "proprietor" or "one of the proprietors" appended thereto. If payment in currency or by check to bearer is made to a copartnership doing business as such, the receipt must be signed with the usual firm signature by one of the members of the firm, who will be required to append his own signa- ture as "one of the firm." If payment in currency or by check to bearer is made to an individual creditor, the receipt must be signed by him in person. — ^4. R., 72^. 1039. When claims or vouchers which have been assigned are presented for payment, the holders will be informed that disbursing officers have no authority to make payments to them as assignees, and that payments can only be made to the original persons to whom the money is due. —Co-. No. IS, A. G. O., 1S9S. VOUCHERS. 163 1040. If payment is made by check to order of any company (incorporated or unincorporated), or firm, or individual by name, and the fact that the check has been so drawn is stated on the voucher, giving its number, date, amount, and United States depository on which drawn, the receipt to the voucher may be signed by an officer, attorney, or agent of the company, or by an attorney or agent of the firm or individual, stating the capacity in which he signs, without filing with the voucher evidence of his authority to sign. The disbursing officer in all such cases will deliver the check to such person only as he is satisfied is authorized by the principal to receipt the voucher and receive the check. — A. R., 725. 1041. OfBcers making payments of commutation of fresh vegetables will state on the vouchers the date of the letter of authority of the chief commissary who authorized the payment of commutation. — Cir. No. 8, O. C. O., 1901. . 1042. Receipts for small sums for occasional service paid to corporations, such as railroad, telegraph, turnpike, transfer, express, steamboat, hotel, news- paper, and ice companies, may be signed by the local agent in charge of the business of the company at the place where the service is rendered or where it begins or terminates, and the certificate of the officer making payment that the person to whom payment was thus made was then the local agent of the company in charge of its business at the place designated will be sufficient evidence of the agent's , authority to receive and receipt for the money paid. — A. R. , 7S6. Vide 3 Digest 2d Comp. Decisions, 378. 1043. The term "small sums" as used in the preceding paragraph applies only to occasional payments of amounts deemed too insignificant to justify the Government in demanding written evidence of an agent's authority to receive and receipt for moneys, in accordance with the general rule. — 3 Digest 2d Comp. Decisions, 378. 1044. Each voucher paid by recruiting officers from subsistence funds held in their personal possession under A. R. , 665, will have noted thereon their check (by number and date and the name of the depository on which drawn) from the proceeds of which the money in personal possession arose. The number and amount of each of the vouchers so paid will be noted on the stub of the check or on a schedule attached thereto.— ff. O. No. 133, A. G. O., 1901. Vide O. O. Nos. ISO and I40, A. G. O., 1901. 1045. A recruiting officer not stationed at a garrisoned post will, if he is furnished with funds, make payment of all subsistence accounts. If not so fur- nished, he will send the vouchers, prepared on Form No. 8 when for subsistence stores, and on Form No. 11 when for meals — the certificates thereon being properly modified — to the chief commissary of the department in which his station is located, or to such other officer as may be directed to make the pay- ments.— (3. O. No. 133, A. G. O., 1901. 1046. When an account is presented by an individual who is not known to the disbursing officer, the latter will require him to be identified. — A. R., 727. 1047. The signature to the receipt and the naiae of the person or business firm as entered at the head of an account must be literally alike. — ^4, R., 728. 1048. When a signature is not written by the hand of the party, it must be witnessed by a disinterested party — a commissioned officer when practicable. — A. R., 729, as amended by G. O. No. 28, A. G. O., 1902. Vide Decisions Comp., 1860, 2265. 2269. 1049. In final statements, receipts for money, and papers of like character, money amounts will, in all cases, be vsritten out in full and also expressed by figures in parentheses. This requirement does not apply to pay rolls of military organizations and pay rolls of other descriptions. — ^4. R., 730. 10.50. Fees of civil officers for administering oaths in matters of military administration (where the services of judge advocates of departments or 164 VOUCHERS. courts-martial, or trial ofBcers of summary courts, were not obtainable) will be paid from the appropriation applicable to the subject-matter of the oaths, and in case there be no appropriation applicable thereto the fees will be paid by the Quartermaster's Department. — A.M., 731. Vide A. R., 765. 1051. It is not necessary in making affidavits in support of vouchers filed with the accounts and returns of disbursing officers of the Army that they be taken in duplicate when an extra expense to the United States is incurred thereby ; a certified copy being sufficient for file with the officers' retained papers, reference being made to paragraph 765, A. R. — Cir. No. 27, A. O. O., 1897. 1052. Disbursing officers will not issue vouchers for unpaid accounts as due bills against the United States, but a certified statement of personal services and of wages due may be given to a discharged employee who for want of funds was not paid at time of discharge. — A. R., 732. 1053. If a voucher is not paid in the month in which the transaction occurs, the reason why payment was not made should be stated on the voucher on which payment is made. — Regs. Subs. Dept. 1054. When applicable, the following rules for the computation of time in payment for services will be observed : 1. For any full calendar month's service, at a stipulated monthly rate of com- pensation, payment will be made at such stipulated rate, without regard to the number of days in that month. 3. When service commences on an intermediate day of the month, thirty days will be assumed as the length of the month, whatever be the number of days therein. 3. When the service terminates on an intermediate day of the month, .the actual number of days during which service was rendered in that calendar month will be allowed. 4. When the service embraces two or more months or parts of months but one fraction will be made, thus : From September 31 to November 35, inclusive, will be calculated — September 31 to October 80, inclusive, one month; from October 31 to November 30, inclusive, one month; from November 31 to 35, inclusive, five days, making the time allowed two months and five days. 5. When two fractions of months occur and both are less than a whole month, as from August 31 to September 10, the time will be determined thus : August 31 to 30, inclusive (ignoring the 31st), ten days; from September 1 to 10, in- clusive, ten days ; making the time allowed twenty days. 6. Service commencing in February will be calculated as though the month contained thirty days, thus: From February 31 to 38 (or 29), inclusive, ten days. When the service commences on the 38th day of that month, three days will be allowed, and if on the 39th, two days. 7. If service commences on the 31st day of any month, payment will not be made for that day. 8. For commutation of subsistence and for services of persons employed at a per diem rate payment will be made for the actual number of days. 9. When services are rendered from one given date to another t)ie account will state clearly whether both dates are included. 10. In computing the wages of persons employed at a per diem allowance the day on which the service begins and the day on which it ends will be allowed in the computation. — A. R., 733. 1055. Vouchers for issues or expenditures of property not authorized by regulations will be accompanied by copies of the orders directing the issues or expenditures.— ..4. JR., 777. 1056. Public records, and especially vouchers that show expenditures of or receipts for funds, being of the first importance, no deleble or fugitive inks, VOUCHERS — MISCELLANEOUS. 165 or pencils, sHould be used in making them up or in receipting them. — Regs. Subs. Dept. 105T. Disbursing officers will not settle with heirs, executors, or adminis- trators except by authority of the proper bureau of the War Department, and upon accounts that have been duly audited and certified by the proper accounting oflRcers of the Treasury. — A. R., 734. MISCHLLANEOTJS. ARMY WAGONS AND PACK MULES (CAPACITY). 1058. The ordinary two and four mule wagon weighs about 1,550 pounds, and is of the following dimensions : Body, 3 feet 4 inches wide ; 9 feet 6 inches long ; 1 foot 9 inches high. Cubic capacity of body about 57 cubic feet. Cover, 3 feet 4 inches wide ; 8 feet long ; 3 feet 6 inches high. Total capacity about 144 cubic feet. The sii;-mule wagon weighs about 1,950 pounds, and is of the following dimen- sions : Body, 3 feet 6 inches wide ; 10 feet long ; 2 feet high. Cubic capacity of body about 73 cubic feet. Cover, 3 feet 6 inches wide ; 10 feet long ; 3 feet high. Total cubic capacity about 176 cubic feet. The following are the estimated weights, ordinary, that should be considered as loads for wagons used upon marches : Two-mule wagon, in addition to its weight, 1,000 to 1,200 pounds. Four-mule wagon, in addition to its weight, 3,000 to 3,400 pounds. Six-mule wagon, in addition to its weight, 3,000 to 3,300 pounds. A pack mule from 250 to 300 pounds. — Regs. Subs. Dept. AUCTIONEERS. 1059. Government employees and soldiers are not entitled to any fees for acting in the capacity of auctioneers. — Decisions L'd Comp., 1869, 84s. Vide Cir. No. 3, A. G. a, 1894. BOOKS (lost). 1060. The following-named books pertaining to the Subsistence Department (which are prepared under the supervision of the Commissary General), when lost or destroyed, will be charged against those responsible for the loss at the prices stated : Subsistence Manual, 30 cents; Subsistence Handbook, 35 cents; A-rmy Cook Book, 50 cents.— dV. No. 4B, A. G. O., 1900. 1061. The restrictions of the Comptroller of the Trea.sury in regard to the allowance of credits to disbursing officers for payments made by them on powers of attorney or other forms of transfer or assignment being so great as to amount practically to a prohibition of such payments, disbursing officers of the Subsist- ence Department will refuse to pay the assignee of any claim. When claims or vouchers which have been assigned are presented for payment the holders will be informed that disbursing officers have no authority to make payments to them as assignees, and that payment can only be made to the original persons to whom the money is due.— Cir-. No. 13, A. G. O., 1896. 1.062. Neither the Comptroller nor the Auditor can, upon the application of a claimant, reopen a settlement upon newly discovered evidence as to any item upon which payment has been accepted by the claimant of the amount allowed by the Auditor.— Cir. No. 10, A. G. 0., 1901. 166 MISCELLANEOUS. CLOCKS. 1063. Clocks are not recessary for ofQces of commissaries at posts where the time is kept at post headquarters, the guard house, etc. , and made known by- calls frequently and regularly sounded. — Cir. No.lt, A. Q. O., 1S91. INCIDENTAL EXPENSES. 1064. No authorization for incurring expenses will extend beyond the fiscal year in which given. — Cir. Letter, O. C. G., Oct. 17, 1896. LACQUER. 1065. All canned goods purchased for shipment out of the United States or to Alaska will be thoroughly lacquered. The lacquer to be of good quality, golden-green and golden-brown preferred, prepared with turpentine or alcohol, and capable of affording adequate protection against the effect of moisture— not easily rubbed off. The entire can to be lacquered before the label is placed on it.— Cir. Letter, O. C. G., May 7, 1901. LIQUID MEASURES. 1066. The sizes of liquid measures are as follows: Top. Vertically top to bottom. Pint Quart Half gallon Gallon '2% Inches. Inches. —9oj^ejt, o. c. G. MATCHES. 1067. Cinder instructions from the chief commissaries of departments, ordnance sergeants, and those acting as such, on duty at ungarrisoned posts may purchase the semiannual quantities of matches allowed by the department com- mander for their posts, and forward the vouchers therefor to the chief commis- sai'ies for paynaent. Returns of matches so purchased need not be made by the ordnance sergeants.— J?egs. Suhs. Dept. 1068. Ordnance sergeants, or those acting as such, will furnish the seller from whom matches have been purchased with vouchers made out on Form 8, with the certificates thereon properly modified, and will inform him of the name and address of the officer who will make payment. — Regs. Subs. Dept. 1069. A clerk or other officer who is promoted from one position to another is required to take a new oath of office before becoming entitled to receive com- pensation of the newposition. — Decisions Coiiip. Trcas., VII, ^S. Vide A. R.,22. 1070. Affidavits, depositions, and other papers in the Subsistence Depart- ment requiring, for purposes of military administration, verification by oath, will be sworn to, whenever practicable, before some officer designated in A. R., 765.— iBe(/s. Subs. Dept. \ e)VENS. v\1071. Ovens for baking bread, together with the necessary utensils and ' furniture, in garrison and in the field, are supplied by the QuarrtefmastST's Depai'tment. — Regs. Subs. Dept. MISCELLANEOUS. 167 1072. Circular, | WAR DEPARTMENT, ,^ „ f Office of the Commissary General, ■ ' ' Washington, November 19, 1901. Circular No. 3, dated June 7, 1901, from this office, is hereby revoked. The following specifications will hereafter be adopted by purchasing commis- saries in making purchases of salt meats, canned corned beef, and canned roast beef: I.— ISSUE BACON FOR SHIPMENT TO CUBA, POKTO RICO, HAWAIIAN AND PHILIPPINE ISLANDS. 1. Bacon, issue, 10 to 16 pound bellies, no belly less than 10 or more than 16 pounds, when laid down green ; dry salt cure; square cut; seedless; from light prime hogs in good condition ; sweet and sound ; a good streak of lean in each piece ; not too fat ; less than two and one-half (1\) inches thick at shoulder end ; well cured ; allowed to dry out while hanging for at least three (3) days before being subjected to smoke, then thoroughly smoked in dry smoke from hickory or rock maple wood, preferably hickory wood (not from sawdust), for at least seven (7) days, and after being smoked to be well dried out for at least three (3) days before being packed. Each piece must be wrapped in muslin, equal in quality to Crown L. L. sheeting, and covered with extra-heavy drill, equal in quality to D wight Manufacturing Company's 3.50, and packed in good, strong, fully-strapped crates, of about one hundred (100) pounds net each, securely nailed with cement-coated nails. The meat to be placed in crates in two (2) layers of four (4) pieces each, separated by two (2) wooden strips two and one- half (8^) inches wide by seven-eighths (|) inch thick, so firmly fastened at each end as to prevent their moving. The crates must be of strong seven-eighths (|) inch stuff, well ventilated and fully and strongly strapped with iron straps, one around each end and one in the middle. 2. The meat to be acceptable must be in process of cure for not less than thirty (80) days, or such additional time as may he necessary to thoroughly cure it, during which time it must be turned and resalted twice at proper intervals. While in dry salt it must be piled in rectangular piles not to exceed eight (8) feet wide, with alleyways between large enough to permit inspection, and piles raised off the floor to admit of perfect drainage. After being in dry salt for the required length of time, the meat to be thoroughly brushed with a dry brush before being put into smoke. Xo soaking, dipping, or washing will he per- mitted. 3. The meat to be subject to inspection, in addition to that exacted by -the Secretary of Agriculture, at the time it is laid down green, at any time thereafter during the process of curing and smoking, and until it is accepted by the pur- chasing officer. To the end that the purchasing commissary may know when to make certain inspections the contractors will advise him one day beforehand as to the following : (a) Dates when the meat will be put in dry salt. (&) Date of first turning and resalting. (c) Date of second turning and resalting. (d) Date when the meat will be placed in smoke. (e) Date when the meat will be removed from smoke. (/) Date of packing. 4. Each crate must bear thereon the stamp for inspected meats provided by the Secretary of Agriculture or the affidavit prescribed by Circular Letter 168 MISCELLANEOUS. (65581), OfSce Commissary General of Subsistence, dated December 29, 1899, must be furnished. II. — ISSUE BACON FOR POSTS IN THE UNITED STATES AND ALASKA, 1. Bacon, issue, 10 to 20 pound bellies, no belly less than 10 nor more than 20 pounds, when laid down green; dry-salt cure; square cut; seedless; from light prime hogs in good condition ; sweet and sound ; a good streak of lean in each piece ; to be cured, dried, and smoked in the manner prescribed in section 1 of paragraph I, above. Each piece must be wrapped in two (2) sheets of vegetable parchment paper and tied with tape ; packed in good, strong, fully- strapped boxes, of about one hundred (100) pounds net each, securely nailed with cement-coated nails. 2. All the requirements set forth in sections 2 and 3 of paragraph I, above, must be fully complied with, and the boxes must be stamped as required in section 4 of- paragraph I. III. — BACON, ISSUE, IN J-POUND CANS. 1. Bacon, issue, dry-salt cure, in three-quarter (f ) pound net weight cans. Bacon to be cut from 10-pound average bellies when laid down green ; square cut ; seedless ; from light prime hogs in good condition ; sweet and sound ; a good streak of lean in each piece ; not too fat; less than two and one-half (2i) inches thick at shoulder end ; well cured ; allowed to dry out for at least three (3) days before being subjected to smoke; then thoroughly smoked in dry smoke from hickory or rock maple wood, preferably hickory wood (not from sawdust), for at least five (5) days, and after being smoked to be well dried out for at least two (2) days before being packed. 2. To be put up in flat, re3tangular, key -opening cans (vacuum process), simi- lar to sliced bacon cans, of three-fourths (t) pound net weight each, in fully and strongly-strapped oases of forty-eight (48) cans each. As far as practicable but one (1) piece of bacon will be packed in each can, and not more than two (3) pieces to make the required weight of three-fourths (f ) of a pound will be allowed. Horizontal incisions, or cutting between the face of bacon and skin, vrill not be permitted. The contents of each can to be v^rapped in vegetable parchment paper. The entire outside of each can to be properly lacquered and to show by label thereon the contents, name of packer, and date of pacTcing. 3. All the requirements set forth in sections 2 and 3, paragraph I, above, must be fully complied with, also the product to be subject to inspection when packed in the can at the rate of one (1) can in each tenth (10th) case, and the cases must be stamped as required in section 4 of paragraph I. 4. A written guarantee that the bacon will keep good in any climate for one (1) year from date of delivery must accompany each bid. IV. — BACON, ISSUE, IN 9-POUND CANS. 1. Bacon, issue, dry-salt cure, in nine (9) pound net weight cans. Bacon to be cut from 10-pound average bellies when laid down green ; square cut ; seed- less ; from light prime hogs in good condition ; sweet and sound ; a good streak of lean in each piece; not too fat; less than two and one-half (2|) inches thick at shoulder end ; cured, smoked, and dried in the manner prescribed in section 1 of paragraph III. 3. To be put up in flat, rectangular, key-opening cans (vacuum process) of nine (9) pounds net weight each, in fully and strongly-strapped cases of eight (8) cans each. Two (2) or at the most three (3) pieces of bacon of about equal weight— no scraps— to be put in each can. Horizontal incisions, or cutting between the face of bacon and skin, will not be permitted. The contents of MISCELLANEOUS. 169 each can to be wrapped in vegetable parchment paper. The entire outside of each can to be properly lacquered and to show by label thereon the contents, name of packer, and date of packing. 3, All the requirements set forth in sections 2 and 3, paragraph I, above, must be fully complied with, also the product to be subject to inspection when packed in the can at the rate of one (1) can in each tenth (10th) case, and the cases must be stamped as required in section 4 of paragraph I. 4. A written guarantee that the bacon will keep good in any climate for one (1) year from date of delivery must accompany each bid. V. — BACON, ISSUE, IN CATCH-WEIGHT CANS. 1. Bacon, issue, dry-salt cure, to be of the kind described, and to be cured, smoked, and dried in the manner described in section 1, paragraph I. 2. To be packed in rectangular, key-opening cans (vacuum process). Cans to be of uniform size and to contain a maximum of fourteen and one-half (14^) pounds and a minimum of eleven and one-half (Hi) pounds — the object being to pack cans to contain between twelve and one-half (124) and fourteen (14) pounds net, as compactly as possible without the limitation of exact weights, and to reduce the waste to a minimum, but without the use of anything approach- ing " scrap " product. A maximum of four (4) pieces to the can will be per- mitted, with the distinct understanding that nothing of a "scrap" nature can be used, and that fully sixty-five (65) per cent of the total amount to be canned will be packed not to exceed three (3) pieces to the can, and that so far as pos- sible only two (2) pieces will be used. Incisions from the face of bacon down to the skin and folding back will be permitted, and so long as the skin is not cut all parts of the meat attached to one (1) piece of skin will be regarded as one (1) piece of bacon. Horizontal incisions or cutting between the face of bacon and skin will not be permitted. The contents of each can to be wrapped in vege- table parchment paper of the best quality. The entire outside of each can to be properly lacquered and to show by label thereon the contents, name of packer, date of packing, and tare of can. The tare of can will be determined by taking a number of empty cans with all their parts and all foreign material used in the process of manufacture (such as parchment paper, tying tape, keys, and solder, for top) , and the gross weight of all divided by the number of cans will give the average tare for each can. The tare may be either printed or inserted with rubber stamp or indelible pencil on the label, but must be both legible and durable. 8. All the requirements set forth in sections 2 and 3, paragraph I, above, must be fully complied with ; also the product to be subject to inspection when packed in the can at the rate of one (1) can in each tenth (10th) case, and the cases must be stamped as required in section 4 of paragraph I. 4. A written guarantee that the bacon will keep good in any climate for one (1) year from date of delivery must accompany each bid, VI. — HAM, DRY-SALT CURE, FOR CUBA, PORTO RICO, HAWAIIAN AND PHILIPPINE ISLANDS. 1. Hams cut two (3) inches from "aitch" bone andunjointed below the hock joint; to be closely faced and both the cushion and flank sides cut close; butt ends well rounded and cut under, making symmetrical contour ; dry-salt cure ; 10 to 14 pound average when cured and smoked ; from light prime hogs in good condition ; sweet and sound ; not too fat ; to be dried and smoked in the manner prescribed in section 1, paragraph I, above. 2. Each ham to be put in a muslin slip and then inclosed in a heavy drill bag large enough to provide a good space which is to be filled with oat or rice hulls. 170 MISCELLANEOUS. The hams, so clothed, will be packed in salt, in air-tight tierces, the tierces to contain about two hundred and twenty-five (235) pounds of ham, clothed as above, and packed in about one hundred (100) pounds of hard dry salt; the hoops on tierces to be held in place by "keepers." 3. All the requirements set forth in sections 2 and 3 of paragraph I must be fully complied with, except that the hams must be in process of cure for not less than sixty (60) days, O)" such additional time as may be necessary to thoroughly cure them, during which time they must be turned and resalted thrice at proper intervals. The tierces must be stamped as required in section 4 of paragraph I. VII. — HAMS FOR ALASKA. Hams for Alaska may be the ' ' Dry-Salt Cure " as prescribed in section 1, para- graph VI, for Cuba, Porto Rico, Hawaiian and Philippine Islands, or if "Sweet- Pickle Cure" to be treated as follows: Hams cut two (2) inches from "aitch"bone and unjointed below the hock joint ; to be closely faced and both cushion and flank sides cut close ; butt ends well rounded and cut under, making symmetrical contour; 10 to 14 pound average when cured and smoked; from light prime hogs in good condition; sweet and sound; not too fat; well cured and drained for seventy-two (72) hours, then hung in smokehouse and dried with slow heat for two (2) days; thoroughly smoked in dry smoke from hickory or rock maple wood, preferably hickory wood (not from sawdust), for at least seven (7) days, and after being smoked to be well dried out in air for at least six (6) days before being packed. 2. The hams to be clothed and packed, as prescribed in section 2, paragraph VI. All the requirements set forth in section 3 of paragraph I, above, must be fully complied with, and the tierces must be stamped as required in section 4 of paragraph I. VIII. — BREAKFAST BACOX FOR SALES FOR POSTS IN CUBA, PORTO RICO, HAWAIIAN AND PHILIPPINE ISLANDS. 1. Bacon, breakfast, dry-salt cure, to be cut from light prime barrow hogs in good condition, the bellies weighing from 8 to 10 pounds when laid down green ; square cut ; 'seedless ; sweet and sound ; a good streak of lean in each piece ; not too fat; well cured; allowed to dry out while hanging for at least three (8) days before being subjected to smoke ; then thoroughly smoked in dry smoke from hickory or rock maple wood, preferably hickory wood (not from sawdust), for at least five (5) days, and after being smoked to be well dried out for at least two (2) days before being packed. The bellies to be cut in two (2) pieces (not strips), no piece weighing more than five (5) pounds. Each piece must be wrapped in cheese cloth and covered with extra heavy drill, equal in quality to Dwight Manufacturing Company's 2.50, and packed in good, strong, fully- strapped crates of about one hundred (100) pounds net each, securely nailed with cement-coated nails. 2. All the requirements set forth in sections 2 and 3, paragraph I, above, must be fully complied with, and the crates must be stamped as required in section 4 of paragraph I. IX. — CANNED SLICED BREAKFAST BACON. 1. Canned sliced breakfast bacon will be put up from dry-salt breakfast bacon, cut, cured, and smoked, as described in paragraph VIII, above. The entire outside of each can to be properly lacqviercd and to show by label thereon the contents, name of packer, and date of packing. 2. A written guarantee that the bacon will keep good in any climate for one (1) year from date of delivery must accompany each bid. MISCELLANEOUS. 171 X. — CANNED CORNED BEEP AND CANNED BOAST BEEF. The meat to be brisket, chuck, or plate (no flank) pieces, cut from prime fed steers, two (2) pieces to the can, hand-packed, and each can to have not more than one (1) ounce of jelly, and the roast beef to have in addition one-half (^) ounce of salt to each can. The contents of each can to v^eigh two (2) pounds. The beef, which must be canned after date of award, will be subject to inspection during the process of preparation, and afterward in the can at the rate of one (1) can in each tenth (10th) case, and a written guarantee that it will keep good in any climate for one (1) year from date of delivery must accompany each bid. The entire outside of each can to be properly lacquered and to show by label thereon the contents, name of packer, and date of packing. XI. — FINALLY. All crates, tierces, cases, and boxes must have stenciled thereon, in addition to the foregoing requirements, the contents; number of pieces or cans; the gross, tare, and net weights ; name of packer ; initials of purchasing commis- sary and the_datei^of delivery, and the shipping marks. The "Crescent,'' required by Circular Letter (88617) Office Commissary General of Subsistence, dated February 18, 1901, must be stenciled on both ends of all packages, boxes, etc. No other marks of any nature than those specified above will be allowed. This circular is published by authority of the Secretary of War. J. F. "Weston, Commissary General. — Vide 108:^2, O. C. G. SEEDS. 1073. Seeds for post gardens may be procured from the commissary, and payment for the seeds will be made at cost prices from post exchange funds, or pro rata company and hospital funds. — A. R., 353. SPECIFICATIONS FOR SUBSISTENCE STORES. 1074. The following specifications will generally be sufficient with reference to articles, packages, etc. , of subsistence stores to be advertised for and pur- chased by the Subsistence Department; but the form may be varied when necessary to meet any particular case. Supplies destined for sea transportation should be purchased and packed in accordance with special instructions, or as experience has best determined ; and no package should without good reason exceed 100 pounds : Fresh Bek^ Viile specimen copy of advertisement under "Meats (Fresh)," and Form No. 24 (Contract for Fresh Beef and Mutton). Fresti SU'ttun Vide specimen copy of advertisement under "Meats (Fresh)," and Form No. 24 (Contract for Fresh Beef and Mutton). Beef Cattle Vide "Beef Cattle" aud Form 25 (Contract for Beef Cattle). f In crates "1 J In^-poundcans [For specifications, vide Circular No. 9, 0. C. G., 1901, under " Miscel- B.vcox, Issue -j i^ g.pouud cans f laneoua." [ In catch-weight cans j Pork Light Mess ■ Pack of (state season), 19 to 22 pieces, in barrels, 200 pounds ' net. No repacked pork will be received. fg^LT Extl'a plate, in barrels, 200 pouuds net. Beef< Corned 1 For specifications, vide Circular No. 9, 0. C. G., 1001, under "Miscel- 1 Roast J laneous." Hash Corned Beef In 2-pound net cans, 24 to case. A written guarantee that the hash ' shall keep good in any climate for one year from date of delivery must accompany each proposal. f 1-ration can — contents are 10^ ounces meat, 7 ounces potatoes, 5 J ounces onions, aud 6 ounces sauce, 24 cans to case. Beef AND Vegetable stew ] 2-]ation cau— contents are 21 ounces meat, 14 ounces potatoes, 10 ounces unions, aud 12 ounces sauce, 12 cans to case. 172 MISCELLANEOUS. Fish - PlCKLEP- ■ 10-pouiid kits. Soft Bread EfARD BllEAD. Baktn(j Powder. Dried (State variety.) If codfish, to be boneless, summer-cnred, genuine Georges, iu commercial packages. f Min;kerel, extra No. 1, mess I Herring, extra No. 1, split _{St!ite variety.) ■{ Labrador, and Norway K. K. K_ Wliite, No. 1 [ Salmon, Ked Alaska -[S'"J.A'^'^^^'^"^u' !■ 1-pound cans, 48 to case. (Or Oolumbia River J '^ ' Flour^ Issi'E titniigbt, marie from good, sound wheat, free from smut, must be strong, bigb ground, and well dressed, coutiuning not less than 90 per cent of the wbole product of the wheat in flour — 10 per cent of the luw grade being taken out — in barrels of 196 pounds net, and in new, square, double sacks, 100 pounds net, inside sack heavy twilled cotton, outside H!-ounce burlap, each sack to be separately sewed, and the burlap sacks to have the four corners tied. Ten-pound sample required. 5 desireil and paclced as required. Well browned on the surface, made from the best straight, soft winter- wbeat flour, mixed with water only, baked in crackers 1 by ^ by ^ inch, packed in 1-pound net weight air-tight cartons, made of sti'ong strawboard, eo processed as to be grease-proof, interior dimension of cartons, 63^ by 6J^ by 2 inches. One end of carton to be closed with an easy opening Hap 1^ inches wide. Cases containing 40 cartons to be made of wood that will not impart odor ; inside measurement 25^ by 10% I>y 13 inches; tops, sides, and bottoms % inch ; ends -^ inch. Or hard bread, about 3 inches square, of same quality as foregoing, in wooden boxes, 50 pounds net. Corn :i\1eai,, AVhite or Yelt.ow Kiln-dried, put up in strong, original barrels, 200 pounds net : or packed in double sacks, 100 pounds net. [' jMade from chemically pure ci'eam of tartar, bicarbonate of soda, and j cornstiireh, kiln-dried and thoroughly mixed, and that in testing will . -j yield not less than 1'2 per cent of carbonic acid gas. j Oi- aiiil i)hospliate baking powder (whenever specially called fur), free l^ fi'om adulterations or injurious ingi'edients ; 2-1 cans to case. Hops From latest crop, in 8-ounce packages, 30 pounds net to case. YeasI', Dried or Compressed In 5-ounce tins, 5 jjonnds to case. _ _ (White, medium size, hand-picked, in double sacks, TOO pounds net, i^KAN!> I Baked, in 1-pound c;in.s, 48 to case ; and in 3-pound cans, 24 to case Pease, Dried Split, yellow, in double sacks, 100 pounds net. Kici: Choice No. 1, or " Island ;" in double sacks, 100 pounds net. TI ■ - i*^'"-^'*SE In barrels, 200 pounds net. iiionirNi j Pin,,; In ^-pound cartons, 24 cartons to case. [Fresh Vide specimen copy under "Vegetables (Fresh)," and Form 26 (Con- tract fur Fresh Vegetables). Packed in barrels of 160 pounds, or Potatoes -j double sacks, 100 pounds net. DicsiccA'i'ED Granulated or sliced, best quality, packed in 20-pound net tins, lacquered, [ hermetically seated with solder, 2 tins to case. f Fresh Vide specimen copy under "Vegetables (Fresh)," and Form 26 (Con- I tract for Fresh Vegetables). Packed iu barrels of 145 pounds, or in Onions ■[ double sacks 100 iiuunds net. Desiccated Best quality, packed in 20-pound net tins, lacquered, hermetically sealed [ with solder, 2 tins to case. ToMATdE.s In 2J»^-poHnd and 3-pound cans, 24 to case; and in gallon cans, 6to case, Pru.nes L'ndipped, not less than 70's, in 50-pound net boxes, lined with paper, and 5-pound net tins, lacquered. Apples, ICvaporated Beit grade, in boxes 60 pounds net, lined with paper, and 5-pound tins net, lacquered. PEACiifis, Evaporatep Best grade, unijeeled, in boxes, 50 pounds net, aud 5-pound tins net, lacquered. Jam (state \ ariety) Pure, 2-pound cans, 24 to case. rGREi:\ Rio preferred. To be well cleaned, free from dust, in new aud strong I bni'lap double sacks. Sample each of the green and corresponding roast required. 1 Roasted and GnuiND Riu preferred. To be well cleaned, free from dust, in 6-pound cans, 6 cans to case. Sample each of the roasted and ground and correspond- ing green. 1., I Oolong, latest crop, bi-st quality, 10-ponnd caddies, 4 to case. liLArK I KngHsh breakfast, lat(;st crop, best quality, 12-pound caddies, 4 to case. ( Gunpowder, latest crop, best quality, 17-pound caddies, 3 to case. Green < Young Hyson, latest crop, best quality, 15-pound caddies, 3 to case. (.Japan, latest crop, liest quality, 15-pouud caddies, 4 to case. Si'fjAR Light Extra C; No. 2 clarific'd; and No. 6 refined; in original barrels: ur in ilouble sacks, 100 pounds net. ViNEnAR Fi-ee from adulterations, requiring 35 grains of bicarbonate of putash to neutralize one fluid ounce, in new iron-hooped oak barrels, or half barrels, painted leil, and bungs tin-cajiped. The interior of the bar- rels to be properly treated with imrallin. Pi( K i,Es, Cy ccmrer, plain 1,l:00 to barrel of 32 gallons, iiiicked in now, strong, oak", half barrels, and ID-gallon kegs, painteil green, bungs tin-eapjied, hoops galvanized iron. Salt, Issue Fine grain, clean, puie, and dry. in barrels of -f<() pounds, aud in 100- |iuuud double sacks. Pepper, Black Strictly pure, in %-poiind dredge tin^ , 2"> pounds to case. Suap, IssiE Hard anil dry, containing not inore than 10 per cent resin and 20 per cent wiiter, and to be free from ntlier adulterations or impniities, iu l-pound full-weight liars, 00 to liox. Candles Stearic iiciit, O's, 30 pounds to bux. Coffee MISCELLANEOUS. 173 E.MEUGENCY Batkj.ns Onc-vation cans, cont;iining:'tounre.s cIiocr)late,12 ounces meat and bread component, ^ ounce SHJt, 1 gram black pepper; and ingredients and packagea to be in accordance with standard samples in office Commis- sary GeTif.Titl. Cans to be packed in Htiong cases of well-sea&oaeci lumber, dressed on both sides, tops and Ijottoms tongued and grooved, ends 1 iiu-li, sides, tops, and bottoms 54 inch, cases to be strapped with %-iiJch hoop iron, each case to contain 50 cans. Ice As required. CANnLES, Lantern Stearic acid, 2J^ inches lon^^ by 1^ inches in diameter, 40 pounds to box. Matcuks, Safety In gross packages, 5 packages to case. Toilet Paper Flat, soft, and strong, 1,000 sheets to package, 100 packages to case; or in rolls of 100 rolls to case. Salt, Hock For public animals, or for rebrining, in barrels, 280 pound.i net, and iu lOU-pound sacks. TT. .; [■ Kind desired, and packed iis reiptireil. Apples 2y^-pount\ and 3-pound cans, 24 to cawe; and in gallon cans, 12 to case. Aphicots 2H-pound and 3-iiouiul cans, 24 to case. AsPA.RAQi.f5 2)-^-liuund cans, 24 to case. [ Dry-salt cure, in crates; and iu l-pound cans, -IS to case. For specifi- ■Ti-poe.... .ei J cations, vide (^iicular No. 9, (». C. G., 1901, under " I\IisL-ellaneous." i5AC0N, BRKAKiAsi 1 Sugar cured, to be cut as described iu above-mentioned circular, 1^ sufficiently cured in sweet pickle. Basins, IIanp Agate or granite, 12-iiicli, box lOii. Beans, Stringless 2-pound cans, 24 to case. Beef, Chipped 1-pound cans, 48 to case. Beef, Extract 4-ounce jats, 12 to case. Blacking, Sitob |_American, 4-ouncG biixes, 72 to package. Blanco Khaki, or white, in 8-uunce zinc boxes, I'l U> case. Bh'ing, Ball or Powdekkd In 2-ounce boxes, 144 to case. Borax Powdered, iu l-pound packages, 24 to case. Brooms, Whisk Medium sixe, 72 to case. {Blacking Daubers, 144 to case; without daubers, 72 to case. I-lAiR Medium size, 11-iow, solid back, 150 to case. Nail Bristle, stiff, bone handle, cased as reiiuired. Shaving ^__Be8t quality, cased as requii-ed. Tooth Assorted, 5-row, cased as reijuired. Butter, Fkesh Best quality separator, 3-pound cans, 24 to case; and in double-head firkins, containing 50 2-pound rolls net, wrapped in cheese cloth, packed in bi'ine; and 2-pound jars, 16 jars to case. EfTTovs i'^°^^' Packed as required. iCoLLAR Double gold-plated, celluloid back, with hinge and without hinge, packed as required. Canuy (State variety.) Pure, and good keeping quality, in l-pound boxes, 24 to case. Can Openers Packed as required. Chamois Skins 2 to 2J^ feet square, packed as required. (American Full cream, no filler, iu strong woodeu boxes, containing 4 cheeses of Cheese< about 10 pounds each. (Edam Imported, wiupped in tin foil, brand to be stated, cased as required. Cherries 23^-pound cans, 24 to case. Chocolate, Plain In l-pound packages, 12 to box. Chocolate, Vanilla In l-pound packages, 12 to box. Cigars In boxes, or half boxes, price marked on each box, cased a.s required. Cinnamon, Ground Strictly pure, in ^-pound dredge tins, 6 pounds to case. Clotheslines Cotton, ^g-inch, 60-foot hanks, packed as required. Clothespins Plain, strong, bard wood, 5 gross to box. Cloves, GROi'Nn Stnctly pure, J^^-pound dredge tins, 6 pounds to case. Cocoa, Bkeakpast In i.^-pound tins, 6 pounds to case. fjAVA Extra, green, in original mats of about 65 pouuds, done up in strong burlap with four coi-ners tied. Sample each of the green and cor- I responding roast required. Coffee -j ^f^^-jjA Extra, green, in original mats of about 40 pounds, done up in strong burlap with four corners tied. Sample each of tlie green and cor- responding roast required. CoMiis Fine, rubber; horn, medium; pocket, rubber; rubber, medium, packed as required. Corn, Green Not soaked, in 2-pound cans, 24 to case. Crabs In 2-pound cans, 24 to case. Crackers (State variety.) In l-pound cartons, conimercia! weight, 24 to case; in 2-pound tins, hermetically sealed, 12 tins to case; and in o-pound tins hermetically sealed, 6 tins to case. Currants Clean and sound, 2-pound tins, 12 to case. Electro-silicon 3-ounce boxes, 144 to case. C Letter "Good, "to match paper, boxes 250; and "Best" to match paper, in Envelopes-; boxes 125, 24 boxes to case. I Note "Best," to match paper, in boxes 125 or 250, cased as required. Extract of Clams Pint cans, 24 to case. Farina 1-pound cartons, 24 to case. Flavoring Extract Lemon and vanilla, 2-ounce bottles, 24 to case. Flour, Family Fancy, patent, best quality, high ground, well dressed, and freshly made from original stock of sound, clean wheat ("winter" or "spring," whatever variety desired), put up in barrels of 196 pounds net; or in new, squaredouble sacks lOOpounds net, inside sack heavy-twilled cot- ton, outside 16-ounce burlap, each sack to be separately sewed, and the burlap sacks to have the four corners tied. Ten-pound sample required. Gelatine 2-ouiice packets, 48 to case. Ginger Ale Imported, pint bottles, 120 to barrel, or as required. Ginger, Ground Strictly pure, J^^-pound dredge tins, packed as required 174 MISCELLANEOUS. ("Deviled In ^-pound cans, 2-1 tu case. Ham -i Dry-Sai.t Cure \ For specifications, vicle Piixular Nu. '.>, O. 0. G., 1901, under " Miscella- I^SWEET-PlCKLE CUEE j IIGOUS." ,, f Linen Medium sizf and rjuality, packed as required. l-lA^DKEncI^EFS -^J^^^^^^ \Vliite, best quality, piicked as required. /Black In 3-ounce bottles, 24 to case. [Indelible l^-ounce bottles, 12 to ca; Pun Ink .Telly, Cuhrant l*ure, 2-pouiid cans, 24^ to case, and in 1-pound jare, 24 to case. Lakd ^Choice, made fnim leaf and trimmings only, in 5-pound cans net, her- nic'tically sealed "with solder, 12 cans to case; and the same quality of lard in 5-pound open top, comiiicrcial imils, 12 pails to case. LiSTERiNE 14-OTince bottles, 12 to case. Lobster 1-pound cans, 48 to case. Lye, Cuncentrated 1-pound cans, 48 to eahP. Macaroni 1-puund packages, 24 to case. -\j a..T T)/^TTOTT (Paste in 3-ounce tins, 144 to case. MEiAL lOLiSH "[Puwder ill 3-ounce boxes, 144 to case. Milk Condensed or Evaporated, in 1-pound cans, 48 to case; or Austi-alian (condensed), packed as reijiiired. Molasses Fancy New Orleans, in barrels, and in 1-gallon cane, hermetically sealed with solder, G cans to case. Mushrooms In ^^ cans, 50 to case. Ml - inn J^KENCH In 8-ounce bottles, 12 to casp. lui l^rARD JQj^ouND In ^-^-pouud tins, 24 tins to case. Needles Nos. 3 to 9, in papers, packed as required. Nutmegs Wiiole, 65's to 70's, packed as required. I "B," in half barrels. Oatmeal - Rolled, 2-pound caiton,'^, 36 ciiitons to case; or 5-pouud tins, 12 to case; ( or conipressril, 30-ounce tins, 36 tins to case. Oil, Olive Quart bottles, 12 to case. Olives Quart and pint liottles, 12 to case. Oysters : 2-pouud cans, 24 to case. Papfr J TjETTER Good, and best quality, 5-quire packages, caseil as required. (Note Best quality, 5-quite packages, cased as required. Peaches 2)^-pound and 3-pound cans, 24 to case. Pears 2j|-pouud and 3-pound cans, 24 to case. Pease, Green, American 2-pound cans. 24 to lase. Pencils, Lead Black, American manufacture (state the No.), packed as required. Penholders AVooden, with rubber holders, packed as required. Pens, Steel Coarse, fine, and stub, gross boxes, packed as required! Pepper /^Iayenke :. Strictly pure, 2-ounce bottles, cased as required. [Chile Colorado Strictly pure, 8-ounce cans, packed as required. Pickles Chow Chow, gherkins, and mixed, in pint jars, 12 to case; or in quart jars, 12 to case. Pineapples 2-pound cans, 24 to case. Pins 12 pyramids to carton, packed as required. Pipes, Brierwood J Straight stem or No. 1 or 4, in cai'tons, packed as required. Plum Pudding 2-pound cans, 12 to case. Polish, Shoe JBottle r2ton„o. EnsszT K°^;,^%\\^'''"'- I [Bottle, 72 to case. Potatoes, Sweet 3-pound cans, 24 to case. Preserves Choicest (state variety), 2-pound cans, 24 to case. Kaisins (State variety.) Quarter boxes, 4 to package. Razors Finest quality steel, packed as required, Eazor Strops (StiUe variety.) 3 to carton, jiacked as required. Salt, Table In 3-pound bags, 20 to case; in 2-pound boxes, 48 to case; and in 2^- pound bottles, 12 bottles to case. Sardines In ^^ tins, 100 to case. Sauce, Cranberry Pure, in 2-pound i aiis, 24 to case. SAUf^E, Table (State \an"ety.) In y^-\n-nt or pint bottles, 12 to case. Sauerkraut Best quality, lO-gallon kci;s. Sausage {viENNTi'IIIII'Iirrr"" I" -^^ 2-pound cans, 24 to case. Shoestrings Linen, black, tubular, best quality (state length). Poi-poise, Idack, best quality (state length). In cartons, as required. Shrimps In l-pound cans, 24 to case. rCANE Best quality in b;irrels, and in gallon cans, hermetically sealed with SiRUP-j solder, 6 cans to case. [ Maple Pure, half-gallon cans, hermetically sealed with solder, 8 cans to case. ("Scouring lO-ounce cakes, 72 to box. Toilet (State variety.) Outicura, 72 cake> to box; Glvcerine. 72 cakes to liox: SOAP-^ Lettuce, 4S cakes to box; (.tatmen], 4s cake^ to box; Castile, 10 bars to liox. [White Floating 6-ounce nikes, 100 to box. Soup (Stiite variety.) (Juartcans, 24 to case. STARcn {LAi^o-„-y::::::::::::::::} i-pound packages, 4n t.. case. SuriAu, Cut Loaf Hard, in barrels; in i^ barrels; and 50-pound boxes, lined with heavy manila paper. i Sugar, Granulated Fine grain, in barrels; in Va ''ni'i'^'ls, lined with heaw manila paper; and in double sacks, 100 pounds, net, Sugar, Powdered Best quality, in % barrels, and 50-pound boxes, lined with heavy mauila liaper. Tablets Best letter siiid best note, lacked as required. Talcum Powder Tins, 144 to cas.'. Tansan Water As desired and packed as required. Tapioca, Granulated 1-pound ])ackiit,n's, li4 to case. MISCEIAANBOUS. 175 ( Cotton Black or wliitc, Nos. 36, 40, and 50, in cartons, packfrl as required. TlLUKAD -1 ^'^^^ Black or wbite, 200-yard spool, Nos. 30, 35, and 40, in cartons, packed j as I'f'quircd. tSiLK Black, lOO-yai-d spool, sizes A, B, C, D, in cartons, packed as required. Tobacco, (.'iiewino 1-pound plug, commercial-size butts, cased as required. TunACCo, Smi)KI-\(.; (Irauulateii and plug cut (state variot.v), commercial-size iiackages and cases. T(iil,ET Water Best quality, pint bottle, 12 to case. To.NciUE, Beef Whole, 2-pound cans, 24 to case. Tooth Powder ftate variety and style iiackasc desired. Towi.LS _ Bath (cotton) , about 24 .\ 42 inches, and hmkaljack, ahmit 21 x 42 inches, packed as required . Toweling rnbleached, about 20 inches wide, paclicd as required. WftEAT, Roiled In 2-pound, net tins lacquered; case 24 tins. Witou-hazel In pint bottle*, 12 to case. STOPPAGES. 1075. When an officer has been overpaid, or is indebted to the United States for money or property, or has failed properly to account for the same, the chief of the bureau concerned will prom.ptly notify him of the amount of his indebted- ness or his failure to account. If after such notice he does not refund, or make satisfactory explanation, or take proper action within a reasonable time, the matter will be reported to the Secretary of War. — A. B., HS~. 1076. On the order of the Secretary of War, stoppages may be made against the pay of officers for overpayments, illegal disbursement, or loss through fraud or neglect of the public funds, and for deficiencies in, loss of, or damage to mili- tary supplies, unless proof be furnished that the deficiency, loss, or damage was not occasioned by any fault on their part. — A. R., 1498. STREET CAE AND FERRY TICKETS. 1077. Street-car and ferry tickets are supplied to the Subsistence Depart- ment by the Quartermaster's Department, and are to be expended solely for messenger service in the public business. — A. R., 1231. SUPPLIES FOB ARTILLERY SCHOOL AND THE SUBMARINE DEFENSE SCHOOL. 1078. The commandants of the Artillery School at Fort Monroe, Norfolk, Va., and the Submarine Defense School, at Fort Totten, N. Y., will make quarterly estimates to the War Department for such articles appertaining to the Subsistence Department as may be necessary for the school. — G. O. Nos. 109 and U5, A. G. O., 1901. TABLE SHOWING ARTICLES, UNITS OF QUANTITY, PACKAGES, WEIGHTS, AND MEASURES. 1079. The subjoined table shows the units of quantity, sizes and styles of packages, net and gross weights, dimensions in inches and cubic feet, of various articles of subsistence stores purchased by the Subsistence Department : Bacon Pork Beef: Salt Corned Roast Hash, corned beef Beef and Axgetable stew Fish, cod, dried Fish, mackerel, pickled Fish, salmon Units of quantit.v. Pound Pound Pound 2-lb. can 2-lb. can — 2-lb. can [I ration can [2 ration can Pound Pound 1-lb. can Sizes and styles of packages. Net weightE Pounds. 100 Case, 48 '%- Ciirii-, 8 9-11 lb. cans cans 36 72 200 Barrel 200 CiiSL- 24 Case, 24 „ , Case, 24 Box 40 10-lb. kit 10 Case. 48 _ „ Average gross weights. Pounds. 127 66 103 367 352 55 68 70 62 63 45 22 70 Dimensions in inches. Cubic feet. 41.5 X 23.5 X 0.75 _. 3.060 23.6 X 12 X 9.5 _. 1.660 32.75 X 12.87 x 11.6 2.810 21.6 X 21.5 x29 7.700 30 X 22 x 22 8. 400 18.5 X 10.6 X 9.5 1.070 19.5xl5.12x9.75_ 1.650 24 X 12.87 X 10.25 .. 1.830 18.5 X 13.26x9.75. 1.383 19.76 X 12.76 X 9.5__ 1.384 24 X 13 X 16 1.083 7 X 7 X 12 __ _ 0. 340 10 X 13 X 20 1.604 176 MISCELLANEOUS. Table shoiving articles, units of quantity, packages, iveights, and measures- C on tinned. Unit^ of quantity, jPouinL lPonu^-lb. can- s-lb. can Gal. can Pound Jam Coffee, green Coffee, roasted an ground. Tea, black, Oolong- Tea, black, E. B __ _. Tea, green, G. P Tea, green, Y. H — Tea, green, Japan _ Sugar Vinegar Pickles, cucumber Salt, issue Pepper, black Soap Candles, 6'3 Emergency rati on - Salt, rock CiuiilIi'H, lantern 3Uitfhes, safety Paper, toilet AppI Pounds. Pouud_. Pound- Pound . 2-lb. can_ Pound Pound Bouble sack Caso, 48 Case, 2i Double Back Double sack Barrel Case, 24 2-lb. cartons. Barrel Sack Case, 2 20-lb. tins , 2 20-lb. tins _ Barrel Sack Case, 2 20-lb. tins _ Case, 24 Case, 24 Case, 6 /Box iBox, s 5-lb. tins __ (Box \Box, 8 5-lb. tins __ (Box IBox, 8 6-lb. tins __ Case, 24 Sack Case, 6 6-lb tins___ Apricots Asiiaragus Bacfjii, breakfast. Basins, hand Beans, stringleeg _ Beef, chipped Beef, extract Blacking, shoe Blanco Bluing, ball Pound Pound Pound Pound Pound /Pound \Pound /Gallon \GalIon jOallon (Gallon /Pound iPound Pound Pound Pound Can j/Pound ll'uund Puuiiil Box /Package lEoll (21^-lb. can. <^3-lb. can (Gal.can___ 21-2-lb. can. 3-lb. can 2><;-lb. can_ /Pound 11-lb. can Number 2-lb. can___ l-lb. can 4-oz. jar 4-oz. box _- 8-oz. box 2-oz. box Barrel Double i-ack 40 l-lb. cartons Box Barrel Double sack Case, 24 3^-lb. cans-. Case, 60 8-oz. pkgs_. Box 10-lb. caddy, 4 to case- 12-ib. caddy, 4 to case. 17-lb. caddy, 3 to case. 15-lb. caddy, 3 to case. 15-lb. caddy, 4 to case- Barrel Double sack Barrel Kbbl % bbl. of 16 gals 10-gal. keg Barrel Double sack Case, ^-Ib. tins Box, 60 l-lb bars Box Case, 50 Baiiel Sack Box Casp, 5 f^ross Box.KHl Box, Kill Casf, 2-1 Case, Case, Case, Case, Case, Crate Case, Box, Case, Case, Case, Box, Case, Case, 196 100 JO 50 100 100 200 4K 160 100 40 145 100 40 *130 38 61 46 60 300 100 280 100 25 60 40 100 ; 40 10(1 basins- 24 IS 12 72.. 144. Potdids. 216 101 57 6.5 218 KJl 4(5 101 49 70 101 101 218 60 ITS 101 62 163 101 62 70 70 56 66 58 68 65 66 61 60 *131 63 87 95 87 90 88 330 102 600 245 164 106 300 102 46 68 48 78 300 101 48 36 111(1 100 66 70 Dimensions in inches. 127 30 75 46 67 26 67 30 28 X 21 X 21 22 X 18 x 10 11.6 X 14 X 27 14 X 14 X 27..5 18 X 18 X 2S 6 X 9 X 3(5 10 X 9 X 12 19.37 X 14.62 X 10. 14 X 5.5 X 3.5 16 X 16 X 14 — 10.6x11.26x15.6 -. 11 X 14 X 19 6x19 x36 6.x 19 X 36 18 X 18 x28 6.5 X 17 X 23 29 X 20 X 20 21 X 16 X 16 23.75x12.87x12.87 27 x 14. 25 X 15 28.5 X 19 X 19 31 X 15 X 15 23.76x12.87x12.87 11 X 14 X 18.S 11 x 14 X 19 8 X 14 X 21 20x11.5 X 10.6 12 X 14 X 14.26 23 X 12 X 12 10 X 14.25 X 26.60- 20 X 12 X 10.5 14 X 14.26 X 15 10x11.6x16 12 X 23 x34 9 X 16 X 23 Cubic feet. 12.6 X 23 X 26 12.6 X 23 X 26 12.6 X 12.5 X 37 „ 13.5x13.6x40 — 25 X 24.26 x 13— 30x24x24 26 X 16x10 21 X 21 X 30.5 29.6 X 21.25 X 21.25- 22.6x16x16 21.6x14.76x14.75 ?9 X 21 X 21 19 X 18 X 12 14.73 x9 X 11.76 9.5 X15.5 Xl7 18.5 X 11 X 9.6 16.25 X 16 X 11.26- 29 X 21 X 21 24.5x16.5x10.75- HI X 12 X 19 7.6 X 17 X 28.6 28 X 15.5 X 18 21.5 X 19.5x20.5 ._ U X 14 Xl8 18.6 X 13.75 X 10.5 - 21 X 13.5 X 15 18.26 X 13x10.6.— 18.5 .X 13.75 X 10.6 - 10 X 14 X 17 24.76 X 19.76 x 13.26 23.25 X 12.37 x 4.76- 16 X 17 X 17. 14.75 X 11 X 10 19.37 X 13.87 X 10.6. 11 X 8.75 X 4 16.26x12x6.6 10 X 10 X 21 16.5 X 10 X 9 7.145 ,2.291 2.515 3.119 6. 250 2.376 0.626 1.630 0.166 2.074 1.009 1.690 2.376 2.376 5.260 1.271 C. 712 3.111 2. 278 3.339 5.963 4.036 2.278 1.648 1.693 1.361 1.397 1.600 1.916 2.260 1.468 1.840 1.064 5.430 1.796 4.326 4. 325 3.340 4.218 4.666 lO.OOO 2.260 7.781 7.709 3.333 2.707 7.400 2.380 0.003 1,450 1.120 1.690 7.400 2.616 1.310 2.069 4.620 4.973 1.670 1.646 2.460 1.441 1.645 1.420 3.890 0.800 2.500 0.938 1.630 0,223 0. 621 1.215 0.869 MISCELLANEOUS. 177 Table showing articles, units of quantity, packages, weights, and measures — Continued. Units of quantity. Sizes and styles of Net weights. Average gross weights. Dimensions in inches. 'Cubic i feet. Bluirg, powdered Borax, powdered Brooms, whisk Blushes, blacking daubers. Brushes, blacking without daubers. Brushes, hair Butter Candies Cheese, American Cheese, Edam Cherries Chocolate, plain Chocolate, vanilla Cigars Cinnamon, ground __ Clothespins Cloves, ground Cocoa, breakfast Coffee, extra, Java __ Coffee, extra. Mocha Corn, green Crabs Crackers, ginger Crackers, oyster Crackers, soda Crackers, ginger Crackers, oyster Crackers, soda Crackers, ginger Crackers, soda Currants Electro-silicon Envelopes, letter Extract of clams Farina Flavoring extract Flour, family Gelatine Ginger ale Ginger, ground Ham, deviled Ham, dry-salt cure„_. Ham, sugar-cured Ink, black ;-. Ink, indelible Jelly, currant Lard Listerine Lobster Lye, concentrated Macaroni Metal polish Milk, condensed . Milk' evaporated ! Molasses Mushrooms Mustard, French Mustard, ground Oatmeal " B " Oatmeal, rolled Oatmeal, compressed . Oil, olive Olives, 2-oz. box __ Pound Number Number ___ Number Number f Pound ^ Pound (Pound Pound Pound Number 2i^-lb. can„ Pound Pound Number Number Pound Number Pound Pound Pound Pound 2-lb. can 2-lb. can Pound Pound Pound Pound Pound Pound Pound Pound Pound Box Number Pint can Pound 2-oz. hot fPound )Pound 2-oz. pkg__. Pint hot Pound J^-lb. can„l. Pound Pound 3-oz. hot ^-oz. bot__. I2-Ib. can Ll-lb. jar rCan IPail 14-oz. hot 1-lb. can 1-lb. can Pound 3-oz. tin or 3-oz. box. 1-Ib. can 1-lb. can /Gallon ■\ Gallon can__ % can 8-oz. hot Pound __J_. Pound /Pound \Pound Pound Quart bot__. /Quart bot__. \Pintbot Case, 144 _ Case, 24 __ Case, 72 __ Case, 144 _ Case, 72 __ Case, 150 _ Case, 24 3-Ib cans Firkin, 50 2-lb. rolls_. Case, 16 2-lb jars Case, 24 1-Ib. boxes _. Box, 4 cheeses Box Case, 24 Box Box Box,50's (20 boxes to case). Box, lOO's (10 boxes to case) . Case, J^-lb. tins Box, 5 gross Case, 3^-lb. tins Case, 12>^-Ib. tins„. Mat Mat Case, 24 Case, 24 Case, 24 1-lb. cartons _ Case, 24 1-lb. cartons ^ Case, 24 1-lb. cartons , Case, 12 2-lb. tine Case, 12 2-lb. tins ___. Case, 12 2-Ib. tins __,. Case, 6 5-Ib. tins Case, 65-lb. tins Case, 12 2-lb. tins Case, 144 3-oz. boxes.. Case, 3,000 Case, 48 Case, 24 Case, 24 Barrel Double sack Case, 48 Bbl., 120 Case, 24 J^-lb. tins __. Case, 24 Tierce Crate Case, 24 Case, 12 Case, 24 Case, 24 OEise, 12 5-lb. cans Case, 12 5-lb. pails __. Case, 12 Case, 48 Case, 48 Case, 24 1-lb. cartons Case, 144 Case, 48 . Case, 48 _ Barrel Case, 50 Case, 12 Case, 24 J^-lb. cans 3^ bbl Case, 36 2-lb. cartons. Case, 12 5-lb. tins Case, 36 30-oz. tins Case, 12 Case, 12 Case. 12 72 100 32 24 36 12 *65 *40 30 30 24 196 100 225 100 12 100 72 60 67>^ Pov/nds. 10 36 44 47 66 61 102 172 116 41 40 68 72 16 16 32 38 121^ 22 12K 10 68 46 46 48 36 36 35 46 60 60 62 67 37 35 41 70 29 16 216 102 13 240 121^ 19 376 127 30 12>^ oz. 60 63 27 70 66 30 51 63 60 600 88 70 20 21 111 86 83 91 37 66 63 20 x 10 X 6 5 X 11 X 21 28.5 X 13 X 16.5 20.76 X 15.25 x 9.26_ 20 X 20x14 22.26 X 20 X 10.76 __ 21.6 X 14.6 X 15.5 __ 23.37x14.6x17.76. 24 X 16.5 X 14.76 ___ 11.5x13x14.75 18 X 18 X 7.6 12 X 13 X 19 12 X 14 X 18 7.6 X 7.5 X 10.76_ __ 6.6 X 8.5 X 12.26 _._ 20 X 14 X 12 14 X 14 X 16.6 7.5x7.6x7 20.5x9.6x7. 7.5 X 7.5 X 7 5x9.6x10.75 31 X 11.6 X 11.6 __■__ 22.12x13x7.75 10.5x11.6x16 9 X 12 X 18 16 X 13.37 X 11.26 _. 20.75 X 19.5 X 14.26. 20.76x141,25x12.75. 17 x 13.6 X 11 21x16.5x13.6 21 X 16.6 X 13.5 10 X 18 X 24 11x20.75x29.25.. 9 x 10.6 X 15 18.75x11.5x11.76. 21.6x18.6x9 20 X 13.6 X 10 19.6x13.5x4.87 ._ 7.5x8x12.5 28 X 21 X 21 26 X 20 X 9 9.25 X 11 X 9 28 X 18.5 X 18.5 7.5 X 7.5 X 7 6 X 10.5 X 13.5 31.5x24.12x24.12. 27.76x15.75x15.75. 6 x 16.26 X 17 2.75 X 2.75 X 5 10x11.5x16 8 x 13.5 x 19.76 17.5x14.26x11.26. 26.76 X 20.62 x 8.5.. 16.6x11.5x9 10 X 13.5 X 20 19.25 X 12.25 X 6.5.. 9.6x9.75x19.76... 13x7.5 X19.5 7.76 X 13.25 X 20 7.76x13.26x20 22 X 22 X 35 11.5x18x12.75 16.6 X 15.6 X 9.75 13 X 10 X 6 20.5 X 10 X 6 24x17x17..: 26 X 18.5 X 12.5 8.25 X 18 X 24 26.75x11.6x11 10.5x16.6x14 10 X 16.6 X 24 10.75 xl8 X 14 0.694 0.667 3.323 1.739 3.241 2.769 2.796 2.770 3.380 1.158 1.400 1.715 1.750 0.361 0.332 1.944 1.768 0.230 0.800 0.230 0.296 2.370 1.290 1.120 1.128 1.400 3.340 2.180 1.460 2.710 2.710 2.500 3. 920 0.840 1.466 2.072 1.662 0.740 0.434 7.146 2.708 0.530 5.645 0.230 0.491 10. 610 3.980 0.309 0.022 1.064 1.136 1.620 2.710 0.928 1.662 0.887 1.062 1.100 1.215 1.108 9.803 1.304 1.360 0.460 0.593 4.010 3.480 2.062 1.890 1.320 2.291 1.667 22401- -12 ♦About. 178 MISCELLANEOUS. Table showing articles, units of quantity, packages, tveights, and measures — Continued. Oysters Paper, letter.. Peaches Pease , gree n , American . Pepper, Cayenne Pickles Pineapples Plum pudding Polish, shoe Potatoes, sweet Preserves, damson. Kaisins Salt, table . Sardines Sauce, cranberry Sauce, Worcestershire , Sauce, tomato catsup _ Sauerkraut Shrimps Sirup, cane Sirup, maple Soap, white floating __ Soap, scouring Soap, toilet, Cuticura _ Soap, toilet. Glycerine Soap, toilet. Lettuce __ Soap, toilet. Oatmeals. Soap, toilet, Castile S*up, assorted Starch, com Starch, laundry Sugar, cut loaf _ Sugar, granulated. Sugar, powdered _ Talcum powder Tapioca, granulated^^ Tobacco, chewing Tobacco, smoking, Durham. Tobacco, smoking, Lone Jack. Tobacco, smoking, ■ Seal of N. C. Tobacco, smoking, Vanity Fair. Toilet water Tongue, beef Tooth powder Wheat, rolled Witch-hazel Units of quantity. 2-lb. can Quire 23^-lb. can_. ,3-lb. can___. ■2^-lb. can_, 3-1 b. can 2-lb, can Pound /Pint jar „, iQuart jar. 2-lb. can 2-lb. can_ Box or bottle 3-lb.can 2-lb. can ^. Pound i Pound Pound 21^-lb. bottle i^tin 2-lb. can J^-pt. bottle. Pint bottle,. Pound 2-lb. can 1-lb. can (Gallon \Gallon Gallon Cake 10-oz. cake- Cake Cake Cake Pound Quart can- Pound Pound {Pound Pound Pound {Pound Pound Pound /Pound iPound Tin Pound Pound Pound Pound , Pound . Pintbot_ 2-lb. can- Box Pound _- Pint bot _, Sizes and styles of packages. Case, 24 Casi.', 8.5 quire.s. (;a»|., 24 Casi', 24 Caa-, 24 Case, 24 Case, 24 2-oz. bottles- Case, 12 Case, 12 Case, 24 Case, 12 Case,Y2 Case, 24 Case, 24 Quarter box Case, 20 3-lb. bags ___ Case, 48 2-lb. boxes Case, 12 Case, 100 Case, 24 Case, 12 Case, 12 10-gaIlon keg Case, 24 Case, 24 Barrel (60-gallon) Case, 6 gallon cans Case, 8 J^-gal. cans Case, 100 Box, 72 Box, 72 Box, 72 Box, 48 Box, 48 Box, lobars Case, 24 Case, 40 1-lb. pkgs Case, 40 1-lb. pkgs Barrel Half barrel Box Barrel Half barrel Double sack Half barrel Box Box, 144 Case, 24 1-Ib pkgs___ Butt Box Net weights. Box- Box, Box, Case, 12 Case, 12 Box, 144 Ca.-iv, 24, 2-II1. Case, 12 Average gross weights. 4(1 40 40 *245 100 60 *340 100 100 100 60 48 Pounds. 46 65 64 72 64 72 46 13 60 70 46 33 72 50 8 71 118 75 72 46 22 27 93 62 28 630 76 57 70 62 22 24 21 26 4.5 68 46 60 *265 114 58 *360 110 101 110 57 70 32 34 34 42 64 31 36 61 85 33 Dimensions in inches. 10x11.6 X 16.75 ,_, 22.25 X 12 x 9.75 ___ 18.26 X 13 X 10.5 ___i 18.5 X 13.75 X 10.5__| 18.26 X 13 X 10.6 ___! 18.6 X 13.76 xl0.6__ 10 X 11.6 x 16 13.26x5.5x5 9.6x12x16.5 11 X 14x18 10 X 11.5 X 16___1__ 19.26 X 12.76 X 6.26, 16 X 7 X 31 1— 18.5 X 13.75 X 10.5,, 10 X 11.5 X 16 20 X 10 X 2.25 7 X 13 X 25.75 14 X 18 X 19.6 18.5x16.5x23 7 X 14 X 24 10 X 11.5 X 16 8 X 7.5 X 7 14 X 10.6 X 10 14 X 14x22 19.26 X 16 X 9.76 8.6x11.5x15.5 Cubic feet. 1x26x25 '15, 18 X 11.6 X 10.5 ___. 21.5x14.5 x8.5 __. 9 x 16.6 X 20 10 X 11.5 X 12.75 __. 7 X 9 x 13.25 15.6 X 9.25 X 8 7.75 X 12.6 X 12 ___. 18.5 X 9.6 X 8.5 14.75 X 11.75 X 9.76. 11x13.6x18 I 1 9x14.5x16.5 I 1. 9 X 14.5 X 16.5 1. 29x24.6x24.5 10. 24 X 19.5 X 19.6 I 6. 18.5 X 13.75 X 10.5__ 1. 29 X 24.5 X 24.5 10. 22.6 X 17.25 X 17.25,' 3, 30 X 8 X 16.6 I 2. 22.6x17.26x17.25,' 3. 18.25x13x10.5,,,! 1. 28 X 15 X 9 .,, 6 X 13.5 X 21,, 7 X 13.6 X 13.5 12 X 14 X 24 „ 11.6 X 13 X 21 12 X 14 X 24 . 7.5 X 16 X 22. 10 X 11.5 X 11.5 ,__. 7.6 X 12 X IS 18.26 X 15.5 X y.5__ 15.25x18.75x19.25. 14.25 X 10.6 X 10.5 . 048 607 441 546 441 546 064 220 022 603 064 887 010 645 064 261 355 843 062 361 064 240 860 500 630 879 755 26T 532 614 849 483 660 673 870 980 546 245 245 073 281 545 073 874 162 .'<74 441 18T 820 738 333 1.497 2.333 1.305 1.225 0.937 1.655 3.170 0. 909 * Avcra^p. TRANSPORTATION AND COMMUTATION ORDER. 1080. 'The Quartermaster's Department issues transportation to a person requiring transportation upon the presentation of an order from competent authority ; and if commutation of rations is to be paid, the disposition of the order is prescribed in that event. — A. B., I.i0j, IJII. MISCELLANEOUS. 179 TYPEWRITING MACHINES. 1081. Typewriting machines should not be purchased singly unless such action is made necessary by the needs of the service. In such cases authority should be obtained from the Commissary General for the purchase. All pur- chasing officers of the Subsistence Department will report monthly to the Com- missary General, for the information of the Secretary of War, the numbers and kinds of typewriting machines purchased by them and the prices paid therefor. — Cir. No. 28, A. G. 0., 1901. 1082. To secure greater economy and efficiency in the use of typewriting machines in the Army, a suitable record will be kept by officers accountable for such machines showing the kind, number, and date of purchase or receipt of each machine ; character of repairs made to each, with date and cost of same ; date of inspection, condemnation, sale, or other disposition. In every requisi- tion for the repair of a typewriting machine the repairs needed will be definitely stated by the officer under whose direction the machine is in use, with date of purchase or receipt of the machine ; date, nature, and total cost of all previous repairs, and that the repairs required were not caused through lack of proper care on the part of the operator. This requisition and statement will be attached to the voucher.— Cir. No. 13, A. G. O., 1897. Missing Page Missing Page INDEX. 188 Affidavits — Coutiuued, Contracts, 415. Expenses, lord. Furlough lost, 3S2. Losaos, 556, 031, (135. Proprietors packing bouses, 587, 602. Reimbursement private fund?, 1029. Sureties, 250, 264. Voucher lost, 1020. Agents: Autbority to sign proposals, 674. Agricultural Department: Brands and stamps, 602. Inspectors smd inspections, 584, 587. Alaska: Authorized list stores, Oil. 3. Defective, 247. Deteriorated supplies, 756, 7r>7. Discrepancies supplies n'ceivnl, li!i.'). Disposition, 242, 244,245, 24S, 251. Duties, 225, 237, 243. Embezzlements, 226, 947. Errors in proceedings, 243. Evidence, 225, 232. Examinations, 247, 57S. Examinations property befnre inspection, 578. File with return, 995. Fii-st examine supplies, 227. Fix issues, 237. 238. Funds, 237, 210, 2-12, 453, 454, 53S. Furnish copies iiroceedings, 993. INDEX. 185 Boards of Sarvey — Continued. Hear parties, 233, 235, 236, 092. Inferior supplies, 588, InvestigatioDS and findings, 226, 233. Jurisdiction, 225. List articles for, 232. LoBBCB, 226, 243, 936, Marks on packages, 231. Not required on property, 579, 580. Packages, 230, 231. Preparation, 241. Prices, 232, 238, 239, 861, 925. Proceedings previous boards, 224. Property, 141, 142, 227, 976, 977. Relieving from responsibility, 233, 246, 992. Scrutiny before approval, 246. Secretary of "War, 247. Separate for each department, 249. Signatures, 241. Stoppages, 250. Stores, 134, 135, 227, 232, 233, 954, 956. Supplies, 225, 226, 227, 228, 229, 230, 231, 232, 233, 237, 238, 242, 243, 244, 245, 453, 583, 588, 756, 757, 910, 927, 936, 947, 992, 993, 995, 996. Supplies charge deceased officers, 927. Thefts of supplies, 243. Value supplies surveyed, 244, 245. A'ouchers, 244, 247, 251. What they must show, 229, 238. Board Wa^es : Transports, 330, 331. Vouchers, 1036. Bonds: Aceounts, 101, 115, 119, 269. Accounts closed on renewal, 101. Amount penalty, 252, 259. Auditor for the War Department, 260, 269. Blank, 255,256,25'J. Commissary General, 252, 261, 263. Contractors, 189. Contracts, 252,260,419. Corporations; 265, 266, 268. Disbursing officers, 261, 262, 263, 269, 270, 271. Distribution, 260. Execution, 104, 256, 260. Examinations, 261. Foreign countries, 256, 259. Guarantors, 258. Notation on accounts, 115. President of the United States, 263. Renewal, 261, 267. Residence parties to, 264, 268. Seals, 254, 256, 259, 268. Secretary of War, 262, 267. Settlement accounts, 269. Signatures, 256, 259, 268. Sureties, 256, 258, 259, 261, 264, 268. Sureties disbursing officers, 264. Surety companies, 257, 267. Surrendering, 271. Transfers funds under, 270, 527. When and when not required, 252, 253. When become effective, 262. Where filed, 271. Witnesses, 256. Books : Blank, 593. Commissary, 20, 26, 799, 813. Books — Continued. Cost if lost, 1060. Officers relieved from duty, 100. Public records, 780. Record, 787. Boxes : Holes bored in, 962. Kinds, 643. Sales, 116, 932. Brands : Agricultural Department, 602. Boards survey, 232. Changes, 801, 810, 841. Exceptional articles, 831. Bread : Bakeriew, 651, 055. Ovens for baking, 1071. Ration, 656. Sales, 656, 878. Savings, 876. Briefs of Letters : Method, 431, 435. Bureaus : Supplies furnished, 913. Candles : Enlisted men, 745. Issues, 775. Candles, Lantern: Entries on returns, 138. Stable use, 940. Canned Goods: Examination and preservation, 956. Lacquer, 1065. Cans: Freezing, 956. Cars: Sleeping, 319. Cellars : Construction, 901. Storage, 891. Supplies, 889. Under storehouses, 1005. Vegetables, 896, 1005. Certificates : Abstracts of sales 860. Accounting for deficiencies, 553, 555. Accounting for wastage, 554. Acting commissaries, 55. Advertisements cut from newspapers, 174. Alterations, 1018. Awards, 1021. Boards survey, 223, 225, 230, 234. Contracts, 417. Erroneous, 650. Furloughs, 377, 378. Guaranties, 676. Inspections, 569. Intei'est in pay, 457. Losses, 556, 931, 935. On order commutation rations, 376. Payment commutation rations, 384. Property previously condemned, 573. Ration, 135, 773. Reimbursement private funds, 1029. Seller's on vouchers, 1016. Special expert inspectors, 586. Supplies damaged, 931^ 935. Supplies destroyed, 574. 186 INDEX. Certificates — Continued. Sureties, 259. Travel orders, 773. Vouchers, 1016, 1019, 1021. When stores purchased, 844, 846. Certificates of Deposit: CommisBary General, 274, 277. Disposition, 274. Funds, 272, 273. Notations, 277, 278. Notification ander, 274. Where filed, 277. Changes of Stations: Civil employees, 316, 317. Inspection accounts, 566. Check Hooks: Checks detached, 284. Commissary General, 281. Custody, 286. Disbursing officers, 281, 283, 284. Disposition, 283, 285. Examination, 283. Receipts for, 282. Transfers, 281, 283, 285. Supply, 281, 287. Checks : Address drawers, 290. Alaska, 3U5, 462. Alterations, 295. "Bearer," 288, 293, 1038. Blank, 281, 283. Collection, 298, 528. Commissary General, 281, Corporations, 293, 1038, 1040. Cost exchange, 1037. Custody, 286. Deceased officers, 299. Delivery, 293, 1038, 10411. Detached from check book, 284. Disbursing officers, 281, 284, 288, 289, 290, 293, 294, 295, 299, 300, 301, 302, 304, 305, 451, 452, 460, 518. Disposition, 285, 297. Duplicates, 294. Examination, 283, 286. Exchanged for cash, 1037. For funds by express, 536. Funds drawn for by, 517. Funds exchanged for, 304. Funds keep personal possession, 289, 516, 518. How drawn, 288, 290, 293. Improperly drawn, 290. Indorsements, 288, 304. Invoices, 531, 532. List payees attached, 288. Lost VI- destroyed, 294. Slaking deposits, 525. MenU on transports, 306. Mutilated, 296. Nutations on vouchers, 1032, 1044. Object fur wliich drawn, 290. oilicial only used, 293. "Order," 288, 1040. I lutslanding, 299, 300, 301, 302, 303, 452, 454, 56(1. I'liy accounts fully liue, 291. I'aymcnts at distance, 288. Taymeuts salaries, 288. Checks — Coi] tinned. Payments $20, 288, 289, 518. Payments vouchers, 1026. Keach payees, 1030. Eecruiting officers, 292. Refused, 290. Eubber stamps, 290. Signatures, 451, 460. Transfers, 285. Transfers funds, 510, 624, 542. Transfers funds Philippines, 54" Typewritten, 290. Verification of signatures, 460. Chests : Commissary, 973. Chicago, 111. : Commutation rations via, 369. Chief Clerk of the War Department: Advertising, 173, 174. Job printing, 589. Chief Commissaries : Accounts and returns Philippines, 40, 113. Advertising at posts, 167, 168. Blanks in Philippines, 539. Call for funds and supplies, 24.' Calling for extra reports, etc., 19. Calls on purchasing commissaries, 41, 44. Charge depot and purchases, 18. Civil employees in Philippines, 307, 308. Commissaries report relief duty, 52, 66. Commissary books, 20. , Commutation rations, 353. Commutation vegetable ration, 742, 743, 744, 1007, 1008, 1009, 1041. Contracts fresh vegetables, 744, 1001. Dateti arrival supplies, 814. Detail, 18. Distribution supplies, 21. Duty in Philippines, 539, 540. Exceptional articles, 23, 477, 480, 481, 483, 830, 832, 833. Funds, 24, 504, 506, blU. Funds at posts, 19, 24, 509. Funds by express, 535. Funds in Philippines, 37, 539, 540, 541, 542. Funds recruiting officers, 365, 511. Funds when accounts delinquent, 5US. Ice, 35, 560. Independent posts, 19. Informed movement troops, 21. Inspections, 577. Laborers in Philippines, 307, 308. Lists stores and exceptional articles. 23. Lost furlough, 38'2. Matches ordnance .sergeants, 1067, 1068. Meal tickets, etc., 3i;s, 010, 611. No wile for stores, 26. Notified stores bat. Expenditures excess appropriation, 520. Express, 535, 530. Eiscal year, 115, 120, 124, 181, 182, 186, 520, 631. Garnishment and injunction, 537. Hospital, 768. Illegal payments, 649. Inspections, 562, 565. Insurance, 528. Invoices, 116, 524, 530, 531, 532, 533. Involving Government in future payment, 520. Keep safely, 448, Limited to needs, 521. Liquid coffee, 529, 751. Loaning, 448, Loss, 536, 538, 1076, Meals on transports, 115. Notation fiscal year accounts, 120. Officers fail to account, 1075. Officers relieved from duty, 5, 100. Officers responsible and gambling, 459. Officers see reach payees, 1030. Orders directing expenditures, 648. Paid recruits in pei-son, 366. Past fiscal year, 185, 186, 280, 302, 455, 533, 541, 542. Payees, 1030. Paymaster's collections, 276, 280, 531, 532, 533, 534, 859. "P. C." or^'Nu P. C," 278, 279. Personal possession, 289, 461, 513, 514. 615, 516, 517,518,542, 1044. Philippines, 37,39, 461,504, 513, 514. 539, 540, 541, 542. Post connui.ssiiric's, 506. Posts, 19, '.^4, 606, 509, 516, olS, 635, 541. Proceeds sales available, 657. Proceeds sales condemned supplies, 658. Purchasing commissaries, 41, 504, 506, 509. Eeceipts, 116, 276, 516, 524, 525, 529, 530, 531, 534, 1025, 1038, 1049. Keceipts for in blank, 1025. lieceipts written in full, 1049, Keceived sales another bureau, 660. llecruiting officers, 365, 511, 516, 517, 696, 777, 1045. Eefundmcnts, 270, 1035. Regulation deposits depositories, 523. Keimbursemont for private, 1029. Eemittance expected, 285. Reports, 19, 20, 59, 509, 513, 541. Requisition successor deceased officer, 454. INDEX. 197 FundH — Continued. Savings on transports, 879. Secretary War directs expenditures, 3. Seeds, 1073. Stoppages, 109. Storage td be procured, 891. Stores sold on transports, 514. Subbistenco Department, 13. Transfers, 37, 39, 115, 182, 184, 270, 447, 448, 454, 509, r.lO, 512, 513, 514, 516, 623, 524, 526, 527, 629, 631, 532, 533, 534, 635, 636, 539, 640, 541, 542, 1032. Transfers different appropriation, 626. Transfers forbidden, 523, 524. Transfers officers en route, 529. Transfers under bonds, 270, 627. Transfers without delay, 524. Transports, 115, 507, 512, 613, 614, 879. Used for purposes appropriated, 520. Use one fiscal year for another, 520. Voiichers express amounts, 1023. Vouchers for foreign, 1037. Vouchers to be written, 1014. "When accounts delinquent, 608. Where deposited, 519, 621. Where to be kept, 510. Withheld under contracts, 426. Fnrlonghs: Accounting officers treasury, 545. Authority, 357, 377, 548. Authority granting exceeded, 357. Authority to delay, 548. Certificates, 377, 378. Certificates rejoining or discharge, 377. Charges on, 380. Commutation rations, 340, 355, 366, 357, 358, 359, 361, 370, 377, 378, 380, 382, 383, 384, 547, 549, 550. Commutation rations day discharge, 358. Commutation rations extended, 355, 366. Commutation rations granting delay, 356. Commutation rations hospital, 369. Commutation rations lost, 383. Commutation rations on unauthorized, 357. Commutation rations reach station, 380. Disposition, 361, 377, 547. Enlisted men, 377, 543, 645, 646, 547, 736. Extension, 548. Forfeiture commutation rations, 560. Lost, 382, 383. Notation on, 361, 377. Orders granting, 377, 545. Overstaying, 380. Payment, 377. Permission to delay, 543. Philippines, 544. Post commissary sergeants' report on, 76. Rations, 377, 380, 546. Kations to reach station, 380, 546. Subsistence at posts, 547. Subsisteiifc soldiers from abroad, 739. Subsistence to reach station, 380, 546. Transport commissaries, 378, 547. Transports, 378, 547, 736, 739. What they should show, 377. When take effect, 547. Who may grant, 643, 544. Oaiiis: How taken up, 651, Statement, 135, 552, 947, Stores, 947. (iambllug: Disbursing officers, 469. Gardens: Post, 1007, 1008. Seeds, 1073. Vegetables, 742, 744. Garnishment: Funds, 537. Garrison Rations : Components, 730. Costs, 747. Use, 713. Vegetable, 1006. Guam : Furloughs soldiers returning from, 547. Subsistence soldiers discharged, 740. Guaranties : Accompanying proposals, 164. Advertising, 164. Amount and justification, 1G4. Proposals, 164, 676, 676, 686. When required, 194, Guarantors: Bonds, 258. Guardhouses: Toilet paper, 817. Guards: Commutation rations, 340. 360. Guests: Charges for on transports, 869. Ham : Inspections, 587. Specifications, 1072, Handbook of Subsistence Stores: Cost if lost, 1060. Hard Bread : Sales soldiers' reunions, 854. Hawaii: Authorized list stores, 941. Bonds and contracts, 256. Civil employees, 307. Furloughs soldiers returning from, 547. Laborers, 308. Subsistence soldiers discharged, 379, 740. Sureties, 259. Hay: Beef cattle, 208. Heirs : Payments forbidden, 1057. Hektographs : Contract, 253. Herders : Beef cattle, 205, 206. Hides : Accounting for, 212. Preserving, 212. Sales, 116, 212, 932. Horns : Beef cattle, 197. Hospital Corps : nations, 763. Savings, 768. 198 INDEX. Hospital Fund : Formation, 881. Hospital Matrons : Commutation rations, 348. Bations, 348, 714, 754, 763. Hospitals : Commutation rations, 348, 359. Fort Bayard, N. Mex., 765, 855. Liquors, 691. Meat components ration, 741. Purchases for, 693, 764. nations, 348, 714, 722, 723, 724, 741, 754, 763, 765, 766, 768, 855. Rations civilians, 724. Rations discharged sick soldiers, 722, 723. Rations Fort Bayard, N. Mex., 765, 855. Return patients, 116. Sales, 846, 857. Sales to sick in, 857. Savings, 768, 877, 881, 887. Special diet, 135, 765, 766, 768. Subsistence civilians, 724. Supplies, 693, 764. Hospital Shins: Purchases for, 693, 764^ Hotels : Sales stores officers at, 856. Hot Springs, Ark.: Commutation x-ations Arn;;- -.id I>J"avy General Hospital, 351, Ice: Amounts expended, 1-28. Chief commissaries, 35. Contacts, 253. Island possessions, 940. Issues, 557. Paid and accounted for, ".58. Purchasing commissaries, 49. RefrigxTiLtoi-s, 558. Returns, 138, 558. Sales, 844. Savings, 557. Special diet, 559, 693. Use, 35, 49, 558, 560. Wastage, 558. Identification: Payees, 1046. Incidental Expenses : Authority, 1064. Inclosures : Letters, 431, 433. Indians : Purchases from, 694, 695. Rations, 715. Supplies transferred !<:, 915. Indian Scouts: Rations, 716, 754. Indorsements : Blank liiled out, 97. LettiTs, 432. Information : Bidders, 662, 663, 664. Furnished relative records, 786. Proposals, 661. Requisitions, H(».s, 811, 823, 827. Injunction: Funds, 537. ■i;/^ Inks: Records, 785. Kinds to be used, 1056. Insane: Commutation rations fur, 340. Inspection Reports : Boards survey accompany, 251. Commissai-y General, 577. Disposition, 576. Property, 141, 142. Stores, 134, 135, 227. Inspections : Accounts, 561, 562, 565, 566. Accounts officers changing stations, 566. Action board survey befoi'e, 578. Action indorsed on reports, 576. Arrangement supplies for, 670. By civil employees, 585, 586, 1034. Care in making, 571. Certificates, 569. Chief commissaries, 577. Commissary General furnishes extracts, 577. Condemnation supplies, 567. Depots, 664. Disbursements, 561, 562, 565. Disbursing officers, 562, 563, 565. Experts, 685, 686, 1034. i.». f^J Funds, 562, 565. Meats, 584, 587, 602. Post commanders, 561. Posts, 661. Property, 667, 568, 572, 573, 574, 575, 579, 580, 581, 9Tf;, 977. Reports, 676, 582. Stencils, etc., offlcei-s making, 571. Storehouses, 894. Stores, 668, 602, 954, 955, 956. Supplies, 3, 392, 562, 567, 570, 5S3, 5^5, 5><6, 587, 602, 923, 1034. i^.£;. /^^/^J^ Supplies unsuitable or not neeifed, 923. When and by whom made, 565, 567. Inspectors : Action requested, 579. Agricultural Department, 584, 687. Care in making inspections, 571. Disposition supplies condemned, 675. Examination supplies, 570. Make known their orders, 563. Names in inventories supplies, 569. Property, 580, 581. Reports are valid vouchers, 574. Scupe inspection, etc., 562. Special experts, 585, 686, 1034. Stencils, ete., for, 571. Stores rapidly deteriorating, 922. Supplies, 227, 669, 570, 575, 583, 588. Inspectors General: Autliou sales, b'^'l, 924. Blank forms, 134, 141. Inspeetion accounts, 566. Sales iiitirlc's, 14, 836, S37. Inventories : Boards survey accompany, 579, 977, •' Monthly, 140,551,917. Property, 573, 580, 827, 976, 977. State rof-t supplies, etc., 569. Stores, 1151. Supplies inspection, 568. INDEX. 199 Inroices : Checks, 532. Condition supplies noted on, 900, Disci'epancies in supplies, 995. Disposition, 531 Entries on, 136, 138. Exceptional articles, 486, 487. Filed with account current, 530. Funds, 524, 630, 531, 532, 533, 534, 859, 1032. Funds different fiscal years, 531. How entered, 143. How used and prepared, 531. Notjitions on, 530,976,997. Number signed, 989. Onlor entry, 9!)7. Paymasters' collections, 532, 533, 534, 859. Prices on, 864, S05, 989. Property, 141,142,1017. Separate for stores and property, 989. Si^iaiuTes to, 106, 1017. Stores, 45, 135, 818, 945, 946, 1017. Stores at purchase price, 945, 946. Stores transports, 818. Supplies, 907, 988, 992, 995, 996. Supplies at same station, 996. Issues : Abstracts, 135, 755, 762. After beef cattle killed, 211. Back rations, 760. Baked beans, 758, 951. Beef stew, 741. Boards survey fix, 237. Candles, 745. Canned beef, 951. Canned meats, 758, 951. Civil employees, 771. Day's ration, 755. Destitutes, 778. Different components ration, 28. Discretion Government, 753. Emergency rations, 732. Equivalent parts rations, 950. Extra, 775. Fish, 741. Fractional part ration, 755. Fresh meats, 631, 741. General Hospital Fort Bayard, N. 5Iex., 765. Hospital Corps, 763. Hospital matrons, 763. Hospitals, etc., 693, 741, 763, 764, 765. Ice, 557. Improper, 94, 127, 556. Jam, 758, Kinds of rations, 764. Meat ration in hospitals, 741. Nurses, 763. Philippines, 764. President prescribes substitutive, 729. Prisoners, 776, 817. Kations, 28, 333, 732, 733, 741, 752, 754, 755, 760, 761, 762, 763, 772, 949, 960, 951. Kations civil employees, 333. nations in full weight, 772. Rations officers Subsistence Department, 733, 752. Kations relative proportions, 949. Recruits, 777. Reduced prices, 238. Issncs — Continued. Kcguhir, 754. Reimbursement made, 754. Roast beef, 759. Salt meats, 741, Savings, 882. Signal parties, 917. Special diet, 135,' 693, 764, 770. Stores, 134. Stores deteriorated, 756, 757. Stores for, 822, 824, 954. Stores longest on hand, 948. Stores unfit for, 954. Supervision, 919. Supplies according regulations, 914. Supplies forbidden, 842. Supplies officers Subsistence Departmen t , 733, 752. Supplies under orders, 930. Supplies unfit for, 588. Tomatoes, 758. Transports, 734. ' Travel rations, 951. Vegetables, 741, 757. Vegetables deteriorated, 767. Vouchers, 779, 1055. Vouchers unauthorized, 1055. Wastage allowed, 553. Jam: Issues, 758. Job Printing: Awards, 592. Circulars, specifications, etc., 594, Contracts, 253, 592. Department heail quarters, 589, 590, 592. Envelopes, 465, 467, 471, 591. Foreign countries, 589. Letter headings, 590. Note headings, 590. Philippines, 589. Vouchers, 689, 692, 1027. Keys : Storehouses, 899. Labor : Adveitising, 168. Bidders, 663. Government use only, 921. Laborers : Commutation rations, 371. Employment, 307, 308, 313. Extra duty, 493. Hours labor, 311. Kations, 308. Travel expenses, 320. Lacquer : Canned goods, 1065. Lard: Marks on packages, 602. Launclics: Commutation rations crews, 372. Rations on, 728. Laundry Articles: Recmits, 817. Requisitions, 817. Leaves of Absence: Civil employees, 310, 314, 791. Commutation rations nurses, 349, 350. 200 INDEX. Letters : Abstracts of proposals, 84. Acceptances, 189, 191, 1021. Accompany vouchers, 1021. Addresses, 436. Advertisements, 172, 173. Authority for advertising, 173. Briefing, 431, 435. Channels communication, 437, 438, 439, 440. Comptroller of the Treasury, 441. Correcting errors, 132. Courteous in tone, 442. Folding, 431. Headings, 590. In closures, 433. Indorsements, 432. Kegistering, 474. Sheets required, 430. Signatures, 434. Subject-matter, 429. To whom belong, 781. Transmittal, 84, 99, 172, 429. When required, 99, 429. Withdrawal from files, 781. Ijiglitcrs : Commutation rations crews, 372. Rations on, 728. Liquid Coffee : Se^liquft Voffee, Liquid Measures: Sizes, 10G6. Liquors ; Exceptional articles, 478, 834, 841. Not supplied, 841. Purchases, 478, 691. Lumber : Regimental commissaries, 65. Lunches : Enlisted men, 363, 614. Reci-uits, 362, 363, 609, 613, 614. Vouchers, 609. Mail: Weight allowed in, 472. Manila: Accounts and returns. 102. Manual: Army cooks, 738. Contents, 1. Subsistence, 65. Marine Corps: Rations, 726, 754. Marks : Abstracts proposals, 82. Advertising matter on packages, 605. Boards survey, 231. Cigar boxes, 699. Crescent, 604. Flour packages, 602. Lard, 602. Packages, 599, 600, 601, 602, 603, 604, 605, 606, 988, 991,1072. Salt meat packages, 602. Shipping, 601. Stores, 569, 602. Supplies, r)<)r}. 596, 597, 598, 600, 920, 991. Trade, 603. Matches : Issues, 775. Ordnance sergeants, 1067, 1068. Public fires, 940. Purchases, 1068. Returns, 138, 1067. Vouchers, 1067, 1068. Meals : Advertising, 607. Amount collected on transportrf, 623. Bonds contracts, 252. Charges for on transports, 623. Checks for on transports, 306. Civil employees, 319, 327. Contract form, 407. Contracts, 252, 253, 608. Cost on ti-ansports, 622. Crews transports repairing, 330, 331. Enlisted men traveling, 363, 364, 369. Free on transports, 621 . Funds for on transports,' 115, 514. Guests on transports, 869. Lieu commutation rations, 370. Meal tickets, 610. Number served on transports, 622. Nurses on transports, 619, 621. Pay advance on transports, 616. Preparation on transports, 618. Proposals, ^ri. Railroads and eating houses, 368, 612. Kecmiting officers, 607. Recruits, 362, 363, 364, 607, 608, 60!), 613. Served on transports, 620. Soldiers for Pacific Coast, 369. Transports, 115, 116, 130, 306, 327, 330, 331, 514, 615, 616, 617, 618, 619, 620, 621, 622, 623, 734, 869, 1036, 1045. Vouchers, 116, 609, 1036, 1045. Vouchers board wages transports, 1036. Whence supplied soldiers, 614. Meal Tickets: Disposition, etc., 368, 610. Not used, 611. Payment, 368. Railroads and eating houses, 368. Recruiting officers, 610. Recruits, 013. Soldiers fur PuL-ific Coast, 369. Vouchers, 116, 368, 610. Measures : Liquid, liiiiil. Meats : Conthicts, fiST, Inspections, 584, 5S7, 602. Marks on jiiickages, 602. Prices, 584. Puriliasrs, 5S4, r,s' . Riglits contnictois, 741. Sci' li<-rt\ Fresh. Svi} MiiUon. Stamps Agricultural Department, 602. Moats, Canned: Issues, 7r.s. Meats, Fresh : I.-^sui'.s, 7-11. Rights contractors, 741, INDEX. 201 Meats, Salt. Circulars, 1072. MarkB, 602, 1072. Packages, 602, 1072. Specifications, 1072. Substitutive issues, 741. Mechanics: Hours labor, 311. Medical Department : Liquors, 691. Medical Officers : Meat issues hospitals, 741. Purchases by, 764. Keturna, 767. Sales sick, 857. See Ojjicers. Special diet, 134. "Vouchers, 767. Members of Congress : Contracts, 397, 398, 399. Purchases from, 697. Messengers : Hours labor, 311. Charges and cost transports, 617. Clerks on transports, 329. Furniture, utensils, etc., 738. General, 738. General prisoners, 719, Sales stores, 844, 868. Savings rations, 880. Transports 45 , 329, 330, 375, 378, C17, 735, 736, 1 Military Academy Baud: Kations, 717. MlUtia : Rations, 720, 721, 754, Sales, 939. Supplies District of Columbia, 721. Moneys : Sse FuikU. Mules : Loads for, 1058. Mutton : Cheap as beef, 624. Contract foi-m, 407. ^Contracts, 402, 407, 629, 633, 741. Delivery, 631. Form for advertising, 634, Frozen, 630. How supplied, 624. Issues, 741. Quality and condition, 62S. Receiving, weighing, issuing, etc., 631. Eights contractors, 741. Temperature, 629, 630. National Gjuard: Rations, 720, 721, 754. Sales, 939, Supplies District of Columbia, 721. Navy: Rations, 726, 754. Newspaper Advertising: Accounts, 173. Authority, 149, 150, 154. District of Columbia, 151. Length of time, 158. Lists papers, 148. Newspaper Advertising — Continued. Monthly requisitions, 166, Number insertions, 159, Ordered by Secretary of War, 174. Period, 160. Posts, 167. Quarterly requisitions, 166. Newspapois: Advertising, 707. Copies containing ntlvertisements, 161, New York : Accounts and returns, 102. Rations discharged sick soldiers in lio-spitals, 723. Noncommissioned Officers: Commutation rations, 369. Noncommissioned Staff: Furloughs, 543. Noncommissioned Staff Officers : Extra duty and pay, 497. Nurses : Commutation rations, 340, 348, 349, 360. Meals on transports free, 619, 621. Rations, 348, 714, 754, 763, 765. Rations Hospital Fort Bayard, N. Mex,, 7H5. Sales, 844. Oaths : Administration, 259. Before whom made, 1070. Civil employees when promoted, 1069. Disbursing officers, 1051. Officers when promoted, 1069. Payment fees, 1050, 1051. Sureties, 259. Officers : Acceptance voluntary service, 702. Account for supplies lost, etc., 931. Accounts and returns Philippines, 113. Accounts delayed, 118. Acting in place others, 4, Acts forbidden, 16, 458, 925. Addresses, 436. Advertising, 148, 152, 153, 173, 176. Blanks, books, etc., 693. Boards survey relieving, 246. Bonds, 119. Certify outstanding debts, 100. Certify vouchers, 1019. Charged for damaged supplies, 935. Charge general depots, 42. Checks meals transports, 306. Claims, 457. Command troops, 6. Contracts, 387, 393, 394, 397, 405, 416. Credit sales, 848, 849. Deceased, 237, 242,453, 454. Delivery telegrams, 984, Department commanders call for papers, 10. Directing expenditures funds, 648. Duty and funds Philippines, 539, .640. Duty when relieved, 5. Erroneous certificateri, 650. Errors and disallowances, 110, 111, 112, 131, 132,' 133, 650. Exceptional articles, 475, 489. Failing make returns cuntrncts, 41 ri. False returns, 108. Funds deceased, 453, 4n4. 202 INDEX. Officers — Continued. Funds when accounts tlelayed, 118, Indebted to United States, 1075. Insurance funds and supplies, 528. Issues rations Subsistence Department, 733, 752. Keys storehouses, 899. Length public notice sale, 582, 583. List on transports, 130. List sales stores, 941, 942. List stores sales Philippines, !i4'i. Loss, etc., supplies, 934, 936, 937. Jleals on transports, 306, 623. Names on letter headings, 590. Oaths when promoted, 1069. Opening packages, 646, 910. Ordering commutation rations, 380. Ordering issue rations, 380, Orders relieving from responsibility, 126. Orders to travel, 7. Outstanding advertising bills, 175. Overpayments, 1075, 1070. Papers in readiness, 92. Pay money recruits in person, 366. Pay uf two positions, 54. Procure stores niontbly, 953. Property deceased, 453. Property in field, 971. Purchases rations, 733. Purchases by medical, 693, 764. Purchases forbidden, 15, 458, 925. nations Marine Corps, 754. Kations Navy, 726, 754. Rations on tugs, 728. Records in custody, 783. Refundments, 112, 276, 1035. Relief from duty, 38, 39, 100. Relief from duty Philippines, 38, 39. Reports monthly, 789. Responsible for purchases, 705. Reponsibility supplies tm-ned over, 992. Sales, 13, 14, 15, 179, 845, 856, 857, 862, 868. Sales cost price, 862. Sales forbidden, 15. Sales stores, 822, 824, 836, 837, 838, 839, 844, 940, 941,942,952. Sales to sick, 857. Sales to widows, 856, See checks reach payees, 1030. Separated from supplies, 904, 905, 9U6. Signatures detailed, 443. Special diet, 769. Stoppages, 109, 1075, 1076. Supervision and control, 9. Supervision of is&ue.s, 919. Supplies damaged, 935. Supplies deceased, 927. Supplies issued under orders, 930. Supplies transferred Indians, 915. Supplies when relieved from duty, 908. Suspensions, 133, 924. Suspensions auction sales, 924. Take up cost supplies, 127. Under orders department conniiand(Ms,43. A'oucliciB certified by, lOl!'. A'^ouchers commutation vegetable ration, 1041. Vouchers suporvi.scil, 1030. Withdrawal letters from records, "Hi. With whom make contracts, 394, Onions: Commutation ration, 1007. Provided by contract, 999. Open Market Pnrchases : Indians, 694, 695. Reports, 418, 704, 710. Services, 424. Special diet articles, 767. Supplies, 424, 706, 707, 709, 712, 1022. Sureties, 426, 427. Vouchers, 1024. Orders: Chief commissaries, 30, Commutation rations, 355, 374, 381, 1080. Court-martial relative supplies, 933. Directing issues and expenditures, 64S, 1(155. Distribution, 16. Enlisted men traveling transports, 736. Furnish Commissary General, 52, 66. Inspectors make known their, 563. Officers to travel, 7. Relieving from responsibility, 126. Subsistence, 374. Supplies issued under, 930. Stoppages against enlisted men, 748. Transfers, 422. Transportation, 1080. Travel allowances civil employees, 328. Ordnance Sergeants: Matches, 1067, 1068. Vouchers commutation rations, 116, Outstanding Checks : Deceased officers, 299, 454. End fiscal year, 302. Disbursing officers ceasing act, 452, Less than three years, 300. List, 566. Over three years, 301. Payments, 303. Outstanding Liabilities : Close fiscal year, 122. Payments, 123. Ovens: Supply, 1071. Overpayments : Officers, 1075, 1076. Pacific Coast: Commutation rations soldiers going, 369. Packages : Abstracts proposals, 87. Advertising matter on, 01)5, 617. Advertisements must describe, 169, 635, Awards to describe, 636. Boards stirvey, 230, 231. Cigars, 599. Character and condition, 643. Chief commissaries, 25. ('omuiissary Gt-neral, 637. Contents and measures, 910, 9S8, 991, 1079. Cost, 045. t^resceut, 604. Damaged, 959. Descriptions, sizes, and styles, 25, 169, 635, 811, 1079. Different shipping classifications, 639, Examination, 91ts, 954, 970. Exceptional articles, 477, 480, 637, 831. INDEX. 203 Packag:cs — Continued. Floxir, 602. Holes bored in, W2. Kinds, 189, lOVO. Loose stores, 9G1, Marks, 595, 596, 698, 600, 601, 602, 60.3, 604, 606, 988, 991, 1072. Meats, beans, jams, tomatoes, 75S, 1072, New and satisfactory, 640. Not marked, 606. Opened for first time, 646, 910, 976. Purchases, 839. Repacked, 638. Salt meats, etc., 1072. Sea transportation, 637, 1074. Specifications, Hlfi. Storage, 897. Stores, 569, 637, 639, 839, 960, 961, 1074. J Stores removed from, 960. Strapping, 642. Supplies, 637, 639. Table, 1079. Trade, 25, 603, 758. Trade marks, 603. Weight, 641, 991, 1074, 1079. Weight allowable in mail, 472, 644. Packers: Names on packages, 602. Packing Houses: Inspection meats, meat products, 5.s7, 602. Partnerships : Contracts, 410, 411. Members not to be sureties, 257. Keceipts to vouchers, 1038. Pay: Acting commissaries, 54, 55, 63. Battalion commissaries, 61. Certificate of amount due, 1052. Civil employees, 309, 312, 314, 315, 323, 325, 327, 791. Claims for, 457. Clerks, 314, 323, 325, 327. Clerks on transports, 323, 325, 327. Commutation rations no part, 339. Extra allowance forbidden, 444. Extra duty, 492, 493, 494, 496, 496, 497, 498, 499, 500, 501, 602. I'unds for salaries, 447. Increased outside States Union, 493, 502 Increase to crews transports, 330, 331. Regimental commissaries, 61, 63. Squadron conimiesaries, 61. Stoppages enlisted men, 56, 380, 546. Stoppages officera, 1076. Pay Department: Collections, 845. Credit sales, 836, 849. Payees : Checks, 288, 1030. Identification, 1046. Vouchers reach, 1030. Paymasters : Collections, 116, 276, 280, 531, 532, 533, 534, 846, 859. Deposit subsistence funds, 280, 531, 532, 633, 534. Payments: Accounts when fully due, 291. Administrators, 1057. Advertising, 158, Assignments, 293. Authority accompany first voucher, 1033. Before due, 445, 446, Board wages, 1036. Checks for funds make, 462. Checks to bearer, 1038, Checks to order, 1040, Checks outstanding three yi'aifi, 303, Checks refused, 290, Civil employees, 312, Claims, 449, 1039, 1061. Coffee money soldiers, 751, Commutation rations, 31, 344, 3X4^. Commutation vegetable ration, 743, 1009, 1041, Computation time, 1054. Conditions, 662. Currency to bearer, 1038. Emergency purchases, 1022. Envelopes, 466. Excess appropriations, 520. Executors, 1057. Expert inspections, 1034. Erroneous, 650. Fees for oaths, 1050. Foreign money, 1037. Furloughs, 361, 377. Future, 389. Heirs, 1057. Illegal, 649. Made to parties money ia due, 1030. Make when due, 516, Matches, 1067, 1068. None for three years, 455. Not exceeding $20, 288, 289, 5T(J, 518. Not exceed value, 404. Objects stated, 274. Outstanding liabilities, 123, 184, 185, Over, 1075, 1076. Powers of attorney, 293, 1038. Recruiting officers, 1044. Refundments, 1035. Refused on checks, 290. Savings, 887, 888, Small sums, 1042, 1043. Special diet, 769, Stores, 845, 953. Vouchers, 31, 1021, 1026, 1028, 1032, 1039, 1042, 1053, Withheld under contracts, 4ii.'i. Pay Kolls : Authority for payment, 1033. Charges and stoppages, 250, 380, 381, 748, 755, 850, 858, 933, Charges for subsistence, 546, Civil employees and extra-duty men, 116, 312.' Extra duty pay, 494. Notation on, 533. Receipts on, 859. Receipts paymasters' collections, 534. Receipts written in full, 1049. Pencils : Use on records, 1056. 204 INDEX. Penitentiaries: Commutation rations guard going, 360. Philippines: Abstracts propoaals, 419. Accounts and returns, 40, 113, 540. Blanks, 539. Bonds, 256. Civil employees, 307. Contracts, 256, 408, 419. Funds, 37, 39, 461, 504, 513, 514, 515, 539, 540, 541, 542. Funds personal possession, 461, 515. Funds transports, 513, 514. Furloughs, 544, 547. Furloughs soldiers returning from, 547 Job printing, 589. Laborers, 308. List stores sales, 94^. Officers relieved from duty, 38, Post commissary sergeants, 71. Rations, 754. Reports, 39, 539, 540. Reports relief duty, 539, 540. Reports transfer balance funds, 539, 540. Scouts, 341, 713, 730. Subsistence soldiers discTiarged, 379, 740. Sureties, 259: Transports, 513, 514. Philippine Scouts: Commutation rations, 341. Rations, 713, 730. Pork: Examination and preservation, 955. Porto Rico: Autboiized list stores, 941. Bonds and contracts, 256. Civil employees, 307. Funds exchanged for checks, 304. Funds personal possession, 461, 515. Furloughs, soldiers returning from, ri47. Laborers, 308. Rations provisional regiment of infantry, 718. Subsistence soldiers discharged, 37i). Sureties, 259. Porto Rico Provisional Regiment of Infantry: Rations, 718. Post Commanders: Abstracts and awards, 90. Channels communication, 438. Commiasaric-s on staff, 51. Inspections, 661. Lost furloughs, 382. Post commissary sergeants' reports, 75. Reguliition of sales, 852. Post Commissary Sergeants: Sec Cmiimissary Sergeants, Post. Post Exchanges: Bartering supplies, 85'j, Bread, 656, 878. Exc'cptioiial articlfH, 476. Sales, 6'iii, 846. Post Oardcns: See iJanh'iu. Post Noncommissioned StaflT: Accountability supplies transferred, 929. CoTumutatiou rations, 34n. Posts : Abstracts proposals, 90. Accountability stores ungarrisoned, 929. Accumulations, 882, 950, 951. Advertising, 167, Arrival supplies, 812. Articles ration exhausted, 28. Baking bread at, 655. Blank cases, 219. Blanks, 217. Clocks, 1063. Commanding officers supervise commissaries, 53. Commissaries, 51, 947. Commutation vegetable ration, 1007, 1008, 1009. Contracts, 409, 1007. Detail and relief duty, 52, Duties of post commissaries, 947. Estimates, 57. Exceptional articles, 475, 477, 479, 483, 833. Funds, 19, 24, 506, 509, 616, 618, 535, 541. Garden seeds, 1073. Independent, 19, 58. Inspections, 661. Inventories, 947. Lists excess stores, 823. New property not sent, 978. No sales for stores, 26. Overatockiug, 25. Post commissary sergeants, 67, 68, 71. Price lists, 863. Prices stores, 864. Property, 34, 829, 967, 975, 978. Proposals, 90, 687. Purchases, 44, 167, 696, 809, 833. Purchases by purchasing commissaries, 44. Purchases recruiting officers, 696. Ration articles exhausted, 28. Regimental commissaries do duty, 62, 64. lte;:;imental commissary sergeants, 78. Repairs property, 978. Requisitions, 57, 796, 798, 799, 813. Sales bread, 878. Storage, 33, 890, 891. Stores, bad, 957. Stores, excess, 823. Stores for prisoners at, 776. Stores for sales, 26, 841. Stores procurable vicinity, 808. Subsistence expenses recruits, 367, 750. Supplies, 19, 20, 21, 22, 24, 41, 800, 812, 821, 996. Supplies arrive at, 812. Supplies running low, 821. Supply isolated, 800. Transfei-s stores to property, 975. Transfers supplies at same, 996. Varietie.s stores kejit, 801. Vegetables, 742, 743, 744. 1001, 1007, 1008, 1009. Potatoes : Commutation nition, 1007, Provided by contract, 999. Powers of Attorney: Claims, 1061. Contracts, 426. Payments under, 293, 1038. Prtsidout of tlie United States: Apiii'intmi'iits subsistence officers, 12. Assigns otflcers coiumimd troops, 6. INDEX. 205 President of the United States— Continued. Bonds, 263. Prescribes components rations, etc., 729. Price Lists: Exceptional articles, 491. Stores, 47, 48, 8G3, 946. Prices : Abstracts proposals, 82, 85. Boai-ds survey, 232, 238. Cigars, 840. Commutation vegetable ration, 742, 743, 1007 1009. Cost, 239, 861, 862, 863, 864, 865, 866, 867, 925, 945, 946,. 952. Equalization, 864. Exceptional articles, 485, 831. Garden seeds, 1073. Include cost packages, 645. Inquiry among dealers, 709. Inventories state, 569. Invoices, 945, 989. Meats, 584. Militia, 939. National guard, 939. Pay sureties, 426, 427. Property called for, 828. Proposals, 665, 667, 668, 669, 685. Rations, 747. Reductions, 239, 861, 925, 952. Savings, 876. Selling, 946. Stores, 189, 800, 808, 836, 844, 847, 864, 865, 866, 867, 939, 945, 946, 952. Supplies, 913, 1021. Supplies' furnished other bureaus, 913. Suspension sale for better, 924. Too high, 707. Weights, 989. Printing : See Job Printing. Prisoners : Articles for use, 817. Commutation rations, 340, 347, 360. Commutation rations guards, 360. Cooks, 719. Issues, 776, 817. Rations, 714, 715, 719, 754. Requisitions, 817. Savings, 880. Sewing machines, 776. Stores for issue, 776, 940. Toilet paper, 940. Towels, 776. Proceeds of Sales : Available purchase fresh supplies, 657. Condemned stores, 658. Disposition, 272. Supplies, 179, 180, 657, 660. Supplies sold another bureau, 660. Property : Account for all, 93. Accounts auction sales, 141, 142, 583, 659. Advertising, 168. Amounts expended, 128. Arrangement for inspection, etc., 570. Authority to dispose condemned, 575. Authorized Hst, 828, 966, 969. Property — Continued. Hoards survey, 141, 142, 227, 578, 579, 580, 976, 977. Chiff commissaries use, 967. Commissary chests, 973. Condemnation, 571, 572, 573, f^Tft, 583. Condition and disposition, 829. Consists of, 965. Cost taken up, 94. Damaged, 578, 583, 976. Damaged fair wear and tear, 578. Description, cost, etc., 828. Destruction, 574, 575, 931, 964. Disposition, 571, 829. Dropped without inspection, 581, Embezzlements, 947. Examination on receipt, 976. Examined by boards survey, 578. Expended, 141. Field desks, 972. Fund contingent expenses, 979. Headings on abstracts proposals, 81. Infield, 971. Inspection reports, 141, 142, 576, Inspections, 567, 668, 570, 571, 580, 581, 976, 977. Inventories, 569, 827, 976, 977. Inventory taken before requisition, 827. Invoiced separately from stores, 989. Invoices, 141, 142, 989. Issued before use, 974. Issued improperly, 94. Issues at reduced prices, 238. Issues not authorized, 1055. List for action inspector, 580. List needed for business, 966. Lost, 94, 935, 936, 947, 976. New not to be sent, 34, 978. Officers relieved from duty, 100. Pay for lost, 936. Post commissaries use, 967. Previously condemned, 573. Purchases, 141. Purchasing commissaries use, 968. Receipts, 142, 1017. Receipts signed for, 1017, Regimental commissaries, 65. Repairs, 34, 571, 827, 936, 978. Requisitions, 34, 795, 796, 826, 828, 829, 969. Returns, 102, 141, 142, 144, 997. Sale damaged and condemned, 583. Sales auction, 141, 142, 583, 659. Sales unsuitable, 923. See Supplier. Stores used as, 975. Supplies include, 902, Surplus, 95, 829. Taken up correct errors, 110. Transfer return stores to property, 975. Transfers, 141, 975. Unfit for use, 976. Unserviceable and condemned, 572. Unsuitable for service, 227, 578, 923. Use prohibited, 974. Vouchers separate from stores, 1013. What comprises, 180, Without money value destroyed, 674. Worn out in service, 977. 206 INDEX. Proposals : Abstracting, 79, 80, 82, 83, 189, 681, 682, 6S3. Abstracts, 79, 80, 82, 83, 1^9, 681, 682, 683. Accompany contracts, ilS, 419. Accompany vouchers, 1021. Address bidders, 673. Advertisements accompany, 677. Advertising, 152, 153, 154, 158, 395, 396, 665, 668, 677, 814. Advertising for depots, 153. Awards under, 188, 189, 190, 191. Bidders' ability comply vrith, 194, Blanks, 665, 666. Circulars, 665. Commissary General, 687. Condemned supplies, 582. Conditional, 669. Considered item by item, 162. Contracts, 405, 415, 419. Corporations, 674. Delayed, 682. Disposition, 187, 687. Erasures, 072. Errors in, 391. Figures, 668. Firms, 674. Folding and filing, 91, 683. Forms, 676. Forwarding, 85. Guaranties, 164, 675, 676, 686. Information, 661, 662, 664. Length notice inviting, 89. Meals for recruits, 85. None received, 707. Numbered, 91. Number required, 666. Opening, 79, 84, 88, 189, 679, 680, 681, 682, 687. Order entry on, 667. Packages, 87. Papers pertaining attached abstracts, 83. Part or whole quantity offered, 670. Possession, 679. Posts, 90. Preparation, 661, 666. Prices, 665, 667, 668, 669, 707. Purchasing commissaries, 665, 687. Quantities, 668. Beading, 679, 681. Beceived after opening, 88. Bejection, 86, 190, 192, 405, 682, 684, 6fS5. Samples accompany, 874. Several in one envelope, 678. Several places, 678. Signatures, 672, 673, 674. Special class dealers, 146. Specifications, 665, 671, 677. Standards, 163. Stores fill monthly requisitions, 165. Stores fill quarterly requisitions, 166. Submission, 686. Supplies, 582, 669, 924. Time to advertise for, 8M. I'liits quantity, etc., 665, 667. Unreasonable in price, 707. Vegi^tables, 1002. \'ouchers to abstracts, 683. Vouchers under, 1021. Proposals — Continued. "What should provide, 665. When received, 679. Withdrawal, C80. Written, 706. Public Moneys : See F>unIs. Purchases: Abstracts, 135, 142. Acceptances, 85, Advertising, 30, 145, 152, 154, 156, 160, 165, 166, 704, 711, 1U21. Advertising before making, 14.'>. Advertising for monthly rL'quisitions, 165. Advertising quarterly requisitions, 166. Articles ration from commissary, 698. Authority and limitation, 520, 815. Beef cattle, 195, 196, 199. Cbiif cttmmlssaries, 18. Contracts, t06. Co qjo rations, 697. Domestic productions preferred, 700. Emergency, 129, 418, 692, 693, 704, 710, 711, 712, 764, 814, 1022. Envelopes for sale, 468. Exceptional articles, 47, 475, 477, 483, 707, 833, 834. Explanation of necessity for, 171. Forbidden, 15, 388, 389, 458, 843, 926. From first hands, 44, 701. Foreign luuauctitsiH, 699. From whom made, 690, 701. Garden seeds, 1073. Hospitals, 693, 764. Hospital ships, 693, 764, 855. Ice, 35, 49, 559. Indians, 694, 695. Interest in, 458, fi90. Less than ten days' advertising, 30, 711. Liquors, 478, 691, 834, 841. Matches, 1067, 1068. Meats, 584, 587, 1072. Medical officers, 693, 764. Members or Delegates Congress, 697. Otficers interested, 456. Open market, 426, 694, 695, 704, "(Hi, 707,709, 710, 767, 1024. Packages, 839, 1079. Posts, 167, 809, 833. Proceeds sales available for, 179, 180, 657, 66i>. Property, 141. Purchasing commissaries, 41, 44, 417, 689, 690, 693, 705, 764. Bations ofRcei-s Subsistence Department, 733. Becruiting officers, 696. Becruits, 777. Beports emergency, 129, 418, 692, 693, 7iU, 7iu, 711, 712, 764, 1022. Salt meats, corned and roast beef, 584, 5s7, 1072. Savings, 772, 885. Services, 688. Special diet, 559, 693, 764, 767, 76:t. Standard samples, 870. Stores as per table, 1079. Stores by offlcei-s, 953. Stores for sales, 179. Stores net weight, 851. INDEX. 207 Purchases — Continued. Stores on credit, 848, 849. Stores roiluceii prices, 925. Stores Soldiers' Honie, 855. Subsistence Department, 688, 081). Supplies, 3, 418, 426, 688, 689, G90, 693, 703, 704, 706, 733, 764, 925, 926, 939, 1074. Supplies for National Guard, 939. Supplies for sea transportation, 1074. Supplies oflficers Subsistence Department, 733. Sureties, 426, 427. Transport commissaries, 692. Transporta, 692, 693, 764. Typewriting machines, 1081. Unauthorized, 702. Vouchera, 116, 1021, 10ii2, 1024. Vouchers after advertising, 1021. Vouchers for emergency, 1022. Vouchers no advertising, 1021. Vouchers open market, 1024. AVbere and how made, 704, 706. Whose duty to make, 689. Without inviting competition, 705. Fnrchasing Commissaries: Accounts and returns, 102, 508. Advertising in time, 30. Advertising fill monthly requisitions, 165. Advertising form for, 50. Awards, 166, 687. Commutation rations, 353. Court-martial duty, etc., 43. Dates arrival supplies, 814. Duties, 41. Envelopes, 465, 466. Exceptional articles, 479, 480, 482, 491. Funds, 24, 41, 504, 506, 508, 509, 510, 511. Funds when accounts delinquent, 508. Ice, 49, 560. Inspections supplies before acceptance, 585. Manila accounts, 102, Marks, 596. New York accounts, 102. Packages, 638, 639, 640. Price lists, 47, 48. Prices stores, 864, Property, 967, 968. Proposals, 665, 687. Purchases, 41, 44, 417, 458, 587, 689, 690, 693, 697, 705, 710, 764, 814. Purchases forbidden, 458. Purchases from first bauds, 44. Purchases meats, 587. Purchases Members or Delegates Congress, 697. Purchases under advertisement, 417. Keclamations for stores, 959, Kecord books, 787. Kecruiting officers, 511. Repacking supplies, 638. Reports emergency purchases, 710, 814. Requisitions, 165, 166, 811, 814, 8ls. Responsible for purchases, 705. San Francisco accounts, 102. Shipments less than 100 pounds, f^l5. Specifications salt meats, etc., 1072. Stores for transports, 45. Stores in emergencies, 29. Supplies, 41, 638, 814. Purchasing; Commissaries — Continued. Towels, 49. Transports, 45, 818. Typewriting machines, 1081. Unauthorized articles, 27. Vouchers, 31, 16. Where to keep funds, 5Hi. Purchasing Stations: Exceptional articles, 477. Supphes, 22, 27. Quartermaster Cleueral: Blank forms telegrams, Itsf*. Quartermasters : Acting eonimissaries, 54. Mess of clerks transporta, 329. Shipments, 811. Subsistence civil employees tiunsports, 328. Towels for otfices, 775. Quartermaster's Department: Board wages transports, 330. Cellars, 901, 1005. Expenses civil employees, 322. Funds by express, 535, 636. Ovens, 1071, Payment fees for oathri, 1050. Receptacles for Mtore«, 32. Registry stamps, 474. Storage, 889, 891, 893, 896, 901, 1005. Quartermasters, Transport : Charge for subsistence, 617. Mess of clerks, 329. Railroads: Meals and meal tickets, 368, 612. Ration Returns : Abstracts issues verified by, 77'.). Civil employees, 333, 771. Consolidation, 762. Preparation, 760, 761, 762, 763, 771, 774, 77r,. Rations deducted from, 377, 766. Signatures, 762, 763, 775. Rations : Additions, 761,762,766. Amounts expended, 128. Available for issue, 949. Back, 760. Boards survey, 7r)(i, Bread, 656. Candles enlisted men, 745. Certificates, 135, 773. Charges for, 748. Civil employees, 320, 321, 333, 714, 728, 754, 771. 847. Civilians in hospitals, 724. Components purchased from commissary, 698. Cooked, 362, 363, 613, 614. Cooking, 738. Cooks, 725. Cost, 380, 747. Crews transports, 727. Day's issue, 755. Deductions, 376, 377, 547, 761, 762, 766, 774. Definition, 713. Destitutes, 778. Deteriorated, 756. Discharged sick soldiers arriving on transports, 723. Discharged soldiers in hospitals, 722, 723, 208 INDEX. Rations — Continued. Discharged soldiers on transports, 740. DiBchargcd soldiers Soldiers' Home, 855. District Columbia National Guard, 721. Drawing, 737, 760, 761, 774. Emergency, 20, 138, 713, 731, 732. Emergency purchases, 764, 767. Employees tugs, launches, lighters, 728. Enlisted men, 363, 380, 546, 714, 717, 718, 739, 745, 754, Entries on returns, 138. Equivalent parts for issue, 949. Exhausted, 28. Extra issues, 775. Field, 713, 730, 747, 758. Filipino, 713, 730, 747. Flour, 656. ^ Fractional part, 755. Furloughs, 377, 380, 382, 546, 739. Garrison, 713, 730, 747. Hospital Coi-ps, 763. Hospital Fort Bayard, N. Mex., 765, 855. Hospital fund purchase, 724. Hospital matrons, 348, 714, 754, 763. Hospitals, 722, 723, 754, 763, 765, 766, 855. Indians, 715, 716, 754. Indian scouts, 716, 754. In emergencies, 29. Insufficient reimbursed for, 756. Issue different components, 2S. Issues, 20, 28, 380, 733, 752, 753, 754, 755, 760, 761, 762,763,772,775,949,950. Issues at discretion Government, 753. Issues by officers Subsistence Department, 733, 752. Issues equivalent parts, 950. Issues full weight articles, 772. Issues various kinds, 754, Laborers, 308. Lieu commutation rations, 370. Losses, 382, 749. Lost furlough, 382. Malte packages 100 pounds, 815. 3Iariue Corps, 72(1, 754. Military Academy Band, 717. Militia, 720,721, 754. National guard, 720, 721, 754. Navy, 726, 754, Not an emolument, 737. Not commuted for crews tugs, launches, lighters, 728. Nurses, 348, 714, 754, 763, 765. Nurses hospital Fort Bayard, N. Mt-.x,^ 765. Officers and crews tugs, 728. Overdrawn, 376, 377. Philippines, 713, 730, 747, 754. Philippine scouts, 713, 730. President prescribes components, etc., 729. Porto Rico Provisional Regiment of Infantry, 718. Prisoners, 714, 715, 719, 754. Purchases by officers Subsistence Depaitnit'til, 733. Recruits, 362, 363, 367, 750. Regular issues, 754. Kcimburseiiient fur issues, 7ri4,756. Rcnmval from storehouRo, 772. Reserve on transports, 735. Ra ti on s — Con tinued . Responsibility for, 749. Returns, 138, 760, 761, 762, 763, 766, 771, 774, 775, 779. Sales civil employees, 847. Savings, 654, 760, 768, 875, 876, 878, 880, 882, 883. Savings expensive components, 876. Savings flour, 654, 878. Scouts, 716, 754. Seamen, 726, 754. Soldiers to reach station, 380. Standard samples, 872. Stoppages account increased cost, 747, 748, Storage space, 892. Stores include, 940. Supply for issue, 20. Transpoi-ts, 723, 727, 734, 735, 740. Travel, 20, 29, 320, 363, 713, 730, 746, 747, 748, 751, 755, 759, 774, 884, 951. Travel orders, 773. Value, 380, 747. Vegetables, 1006. Volunteers, 754. When can not be carried, 374. When entitled to, 755. Who entitled, 714. Receipt Rolls: Coffee money, 116, 751. Commutation rations, 116, 361, 376, 385, 773. Liquid coffee, 116, 751. Savings, 116, 887, 888. Vouchers, 376, 377. Receipts : Alterations, 1018. Blank, 911, 1025, 1026. Certificates to, 1021. Condition supplies noted on, 996. Credit sales, 849, Delayed, 998. Deposits, 273, 525. Disbursing officers favor, 525. Entries on, 138. Exceptional articles, 486, 487. Funds, 116, 276, 510, 524, 525, 529, 530,531,1032. How used, 531. Inks and pencils used, 1056. Meals, 368. Notation on, 530. Number signed, 989. Paymasters' collections, 534, 859. Preparation, 98, 531. Prices on, 989. Property, 142. Refusal, 909. Signatures, 106, 1017, 1038, 1040, 1047. Small sums, 1042. Stores, 45, 135, 818. Storey transports, S18. Supplies, 904, 907, 988, 992, 995, 996. Supplies at same stations, 996. Supplies short, 995. \'.>uchtM-s, 1026, 1032. Written out in full, 1049. Receptacles: Stuivs, 32, 960, 961. Reclaniatious : Damageil stores, 959. INDEX. 209 Records : Books, 787. Certified copiee, 784. Destmction, 782, Y83. Disposition, 780. Information from, 786, Inks and pencils used, 785, 1056. Xf-arest relative civil employees, 335. Preservation, 780. Theft, 782, 783. Typewriting machines, 1082. Typewritten, 1014. Withdrawal papers from, 781. Recruiting OlHcers: Checks, 292. Coffee money recruits in person, 366. Commutation rations, 345, 346, 365, 366, 370. Fnnds, 289, 365, 511, 516, 517, 696, 777, 1045. Issues, 777. Meals, 607, 609, 612. Meal tickets, etc., 368, 610. iPurchases, 696, 777. Kations cooks, 725. Recruits, 139, 777. Returns, 139. Vouchers, 31, 609, 696, 777, 1044, 1045, Recruits : Charges on pay rolls, 850. Commutation rations, 362, 364, 366, 369. Credit sales, 139, 848, 850, 858. Issues, 777. Laundry articles, 817. ' Lunches, 362, 363, 609, 613, 614. Meals, 85, 362, 364, 607, 608, 609, 613. Meal tickets, 613. Propoeals for meals, 85, Eations, 362, 363, 750. Kequisitions, 817. Stoppages, 850, 858. Stores, 139, 697, 777, 817, 848. Subsistence, 362, 363, 367, 613f 750. -^ Supplies, 696. Toilet articles, 777, 817, 858, 940. Towels, 777. Refrigerators: Ice, 558. Supply and use, 788. Refnndments: Commutation rations, 381, 532. Errors, 112, 124. Funds, 276. Officers failing to make, 1075, Overcharge, 1035. Supplies lost, 993. Regulations : Subsistence Department, 2. ReimbnTsements : Civil employees traveling, 319, 322. Insufficient subsistence, 756. Meal tickets not used, 611. Private fund used, 1029. Eations issued, 754. Travel expenses, 373. Relatives : earest civil employees, 335. Repairs : Crews transports undergoing, 330, 331. Property, 34, 571, 827, 936, 978. Typewriting machines, 1082, Reports : Accounts and Fetums Philippines, 113. Channels communication, 438. Chief commissaries, 68,59,793. Civil employees and extra duty men, 116, 310, 315, 332, 791, 792. Civil employees discharged or on leave, 310. Clerks on leave, 791. Commissaries render chief commissaries, 58, 59. Damaged stores for reclamation, 959. Damaged supplies, 910, 959. Department commanders request, 10. Detail and relief duty, 52, 66. Disposition of inspection, 576. Emergency calls stores, 29. Emergency explained, 712. Emergency purchases, 116, 129, 438, 692, 693, 704, 710, 711, 764, 707, 814, 1022. Funds, 19, 20, 59, 509, 513, 641, Inspections, 569, 582. Letters transmittal, 99, List civil employees transports, 332, No letter transmittal, 429, Officers Subsistence Department, 789. Post commissary sergeants, 73, 75, 76, 790. Eelief duty in Philippines, 38, 39, 539, 540, Stores, 19, 20, 59, 541. Typewriting machines purchased, 1081. Requisitions : Action on, 814, 816. Advertising fill monthly, 165. Advertising fill quarterly, 166. Approval, 795, 796, 797, 820, 822, 824, 826. Articles vicinity posts, 808. Artillery School, 1078. Barbers' articles, 817. Blanks, 214, 216, 593, 822, 824, 825, 826, 830, 835. Blanks for exceptional articles, 830. Blank books, 593, Brands, 810. Chief commissaries, 20, 21, 44, 802, 811, 820, 824, 826. Commanding officers, 11, 57, 795, 796. Department commanders, 797, 800. Depots, 42. Disposition, 820, 830. District Columbia National Guard, 721. Exceptional articles, 479, 830, 831, 832. Exceptional articles accompany monthly, 830. Explanatory quantities on, 805. Filling, 811, 821, 832. Funds deceased officer's succeseor, 454, General prisoners, 817. Information, 808, 811, 827. Laundry articles, 817. List excess articles, 823. Mailing, 822, 824, 826, 830, 832. Monthly, 23, 165, 822, 824, 825, 830. Monthly stores on quarterly, 822. Notations on, 804, 807, 809. Periods covered by, 800, 821, 826. Posts, 58, 796, 798, 799, 802, 807, 808, 809, 22401- -14 210 INDEX. Kequisitions — Continued . Preparation, 58, 216, 794, 799, 801, 802, 803, 804, 805, 806, 807, 808, 809, 810, 811, 812, 820, 821, 822, 823, 824, 825, 826, 830, 831. Prisoners, 817,776. Property, 34, 796, 826, 828, 829, 969. Purchasing commiBsaries, 811. Quantities due, 806, Quantities "on hand," 807. Quantities stores entered, 807. Quarterly, 166, 821, 822, 825. Quarterly stores on monthly requisitions, 825. Kecruits, 777, 817. Befrigerators, 788. Eendition, 795, 798. Kepair typewriting machines, 1082. Revision, 20, 796, 802, 811, 813, 820, 822, 824, 826, 830. Scrutiny, 797. Shipments 100 pounds, 815. Special, 799, 828, 969. States dates arrival supplies, 812, 814. Stores, 798, 801, 802, 803, 807, 822, 823, 825. Stores insufficiently called for, 825. Stores not carried stock, 803. Submarine Defense School, 1078. Supplies, 615, 721, 795, 796, 798, 799, 800, 807, 812, 814, 917. Supplies for signal parties, 917. Surplus articles, 823. Tailors' articles, 817. Telegraphic, 814. Toilet articles, 817. Transports, 45, 615, 818, 819. Varieties stores aliuwt'd on, 801. Yegetables, 1004. ReBponsibility : Orders relievinjij from, 126. Supplies, 903. Returns: Abstract of sales, 96, 860. Account for all supplies, 93. Balance stores on hand, 140. Blanks pertaining, 135, 141, 142. Boards survey as voucheis, 251. Boards survey filed with, 995. Civil employees, 315, 501, 792. Commanding officers, 11. Copy court-martial orders with, 933. Corrections, 112. Deceased officers, 453. Eutries on, 136, 138, 143, 204, 553, 997. Errors, 110, 111, 132. Exceptional articles, 484, 487, 488. Excess stores taken up, 93, 947. Extra copy, 19. Extra-duty men, 501, 792. False, 108. Form and instructions on, 105, HiT, 144 Form to be used, 105, 107, 144. Ice, 558. TiHlorM'iii.'ntH, 97,104. Invoices entered on, 136, 143. Letters transmittal, 99, 429. MiitclK-s, 1067. Medical oflficers, 767. Nature and requirements, 134, 141 Kc turns — Continued. Oaths to vouchers to, 1051. Papers filed with, 134, 141. Patients in hospitals, 116. Period covered by, 101. Philippines, 40, 113, 540. Preparation, 137, 144. Property, 141, 142, 581, 979, 997. Property purchased contingent expenses, 979. Rations, 760, 761, 762, 763, 766, 771, 774, 775, 779. Receipts not received time, 998. Recruiting officers, 139. Rendition, 101, 102, 103, 109, 113, 137, ^44. Sales at auction, 582, 659. Settlement, 111, Signatures, 106, 137, 144, 1017, Signatures papers to, 1017, Special-diet articles, 770. State of foiTvard preparation, 92. Stores, 93, 134, 135, 136, 140, 776, 777, 947, 997. Stures prisoners, 776. Supplies, 903, 907, 909, 912, 927, 928. Supplies charge deceased officer, 027, Supplies taken from enemy, 912. Supplies t-aken up on, 928. Sui-pluses taken up on, 93,^ 947. Transfers articles stores to property, 975. Vouchers delayed, 104, 998. Wastage entered on, 553. "Written, 1014. Returns Office: Contracts, 413, 415, 416, 419. Kifle Competitions: Commutation rations competitors, 340, 352. Rolls : No letter transmittal, 429. Rubber Stamps: Checks, 290. Envelopes, 467. Sacks : Kinds, 643. Salaries: Alaska, 305. Checks exchanged for cash pay, 462. Checks in payment, 288. Extra allowance forbidden, 444. Funds for, 447. .Sales : Abstracts, 116, 135, 860. Al)stracts exceptional articles, 489, 490. Advertising, 158. Amounts expended stores for, T'S. Auction, 116, 134, 135, 141, 142. 5S2, 583, 658, (irili, 843, 924. Authority, notice, ptc, 5S-2. Hiikeries, 846. BiMTcls, 932. ISoxcH, 932. Broad, 656, 878. Cash, 836, 845. l'if;:us, 840, 943. Civil employees, 656, 847, 857, 926. Civil employees forbidden, 926, Collection by Pay Department, 845. Commissfiry eergetmts forbidden, 926. Companies, 179, 846. Condemned property, 575. INDEX. 211 Sales— Continued. Conaolidated on abstract, 860. Contract surgeons, 844, Coat prices, 844, 861, 862, 863. Credit, 139, 532, 533, 836, 845, 848, 849, 850, 858, 859. Dental surgeons, 844. Detachments, 846. Enlisted men, 13, 14, 179, 836, 837, 838, 846, 857, 858, 868, 952. Entries on returns, 138. Envelopes, 468. Expenses for auction, 658. Families, 179, 844, 853. Flour, 878. Forage, 844. Forbidden, 15, 842, 926. Funds from, 115, 514. Funds from stores transports, 514. Hard bread soldiers' reunions, 854. Hides, 212, 932. Hospitals, 846. Ice, 844. Inspectors general, 14. Length public notice sale, 583. Lists articles for, 13, 20, 839. Messes, 868. Militia, 939. National guard, 939. Nurses, 844. Officers, 13, 14, 179, 456, 836, 837, 838, 844, 845, 856, 857, 868, 952, 953. Officers at hotels, 856. Officers interested, 456. One bureau to another, 660. Other departments, 914. Packages articles, 637. Philippines, 942. Post exchanges, 846. Price lists stores, 863. Prices, 238, 844, 861, 862, 863, 864, 865, 866, 867, 925. Proceeds, 179, 180, 272, 657, 658. Proceeds available, 657. Proceeds condemned supplies, 658. Property auction, 141. Recruits, 139, 858. Ee:luced prices, 238, 861, 925. Reductions by, 26, 802. Regulations, S52. Savings, 876, 879, 884. Sick, 857. Stores dangerous to health, 963. Stores for, 20, 134, 179, 514, 588, 822, 824, 851, 940, 941, 942, 948, 952, 953, 954, 963, 976. Stores longest on hand, 948. Stores net weight, 851. Stores surplus, 975. Stores unfit for, 588, 954. Stores unsuitable, 923. Supplies condemned, 575, 658, 924. Supplies unsuitable or not needed, 922, 923. Supplies unfit for, 688, 954. Suspension, 582, 924. Tallow, 213, 932. Transfers are not, 660. Transports, 514, 868. Sales — Continued. Unsuitable supplies, 923. "Varieties stores for, 840, 841, 943. Veterinarians, 844. Wastage allowed, 553. Salt: Entries on returns, 138. Issues, 776. Rock, 940. Salt Meats: PEickages, 602. See Meats, Salt. Samples : Accompany proposals, 874. Advertising, 874. Bidders examine, 662. Commissary General, 873. Disposition, 874. Examination, 189, 662, 871. Marks on, 82, 874. Purchases, 870. Rations, 872. Receipt of, 874. 'Renewal, 873. Standard, 163, 870, 871, 872, 873. Size, 874. Test, 874. Uniform, 872. Vegetables must equal, 1000. San Francisco, Cal. : Accounts and returns, 102. Rations discharged sick soldiers in hospitals, 723. SarlngR: Amounts expended, 128. Back rations, 760. Bakeries, 656, 876, 885. Companies, 876, 885. Disposition, 876. Dried fniit, 870. Expensive components, 876. Fish, 876. Flour, 654, 656, 878. Fresh beef, 876, 877. Hospital Corps, 768. Hospitals, 768,877, 881, 887, Ice, 557. Messes, 880. On issues surplus stores, 882, Payments, 887, 888. Prices, 876, Prisoners, 880. Prohibited, 884, 885, 886, 950. Purchases, 772, 882, 884, 885, 886. Rations, 760, 875, 876, 882, 883, 884. Receipt rolls, 116, 887, 888. Receipts for, 887. Removed from storehouse, 886. Sales, 876, 884. Soft bread, 876. Soldiers messing separately, 885 Special diet, 768, 881. Transports, 734, 879, 883. Travel rations, 884. Vegetables, 876, 1010. Scoots : Commutation rations. 341. Rations, 713, 716, 730, 754. 212 INDEX. Seals : Bonds, 256, 259, 268. Contracta, 411, 412. Corporations, 254. Kinds, 254. Sureties, 254. Seamen : Rations, 726, 754. Secretary of >Var : Accounts delayed, 118. Accounts examined, 133. Advertising, 149, 150, 154, 173, 174. Blanks, 214. Boards survey, 247. Bonds, 262, 267. Channels communication, 439. Civil employees, 307, 808, 316, 317. Contracts, 414, 419. Corrections errors in returns, 112. Courteous correspondence, 442. Extra duty, 497. Funds personal possession, 516. Funds transferred, 524. Furloughs, 543. Inspections, 565. Issues by officers Subsistence Department, 733, 752. Job printing, 589, 592. Marking supplies, 595. Officers failing to account, etc., 1075. Open-market purchases, 704. Post commissary sergeants, 67, 68, 69, 71. Purchases, 688, 699, 704, 710, 721, 939. Purchases foreign productions, 699. Purchases national guard, 721, 939. Rations, 111, 756. Reduction prices, 239. Regulations Subsistence Departmeat, 2. Reimbursement for insufficient rations, 756. Reports emergency purchases, 710. Sales on transports, 868. Sewing machines prisoners, 776. Stoppages pay officers, 1076. Stores for sales, 14, 837, 838, 868. Subsistence Department under direction, 13. Supplies damaged, 935. Supplies District Columbia National Guard, 721, 939. Supplies furnished other bureaus, 913. Supplies lost, 935. Supplies surveying and exploring ^expeditions, 916. Supplies transferred Indiana, 915. Supply Army, 3. Sureties, 264. Surety companies, 266. Transfers fuuda, 524. Travel orders, 7. Typewriting machines, 1081. Vouchers bearing approval, 1027. Vouchers for advertising, 173. Seeds : Post gardens, 1073. Sellers : Certificate on vouchers, 1016, Matches, 1068. Reclamation damaged stores, 959. Servants : List on transports, 130. Meals on transports, 623. Services : Acceptance voluntary, 702. Advertising, 160, 703, 708. Bidders informed kind, 663, Bills for, 703. Bonds for contracts, 252. Certificates for,' 1052. Computation time in payments, 1054. Contractors Government help, 403. Contracts, 252, 394, 403, 404, 409, 418, 419, 424, 458, 708. Contracts for forbidden, 458. Engagement, 688, 702, 706, 707. Extra compensation forbidden, 444. Government use only, 921. Immediate performance, 707. No proposals received, 707. Open market, 424. Paid for before due, 445, 446. Payments not exceed value, 404. Personal, 703. Procured in emergency, 707. Procured without competition, 707. Proposals, 661, 707. Proposals too high, 707. Receipts for small sums, 1042. Reports emergency, 129. Unauthorized employment, 702. Voluntary, 702. Vouchers, 116, 1021, 1024. Where and how procured, 703. Set-oflf: Contracts, 425. Sewing iffachines : Prisoners, 776. Shipments : Routes, 22. ' Examine supplies before, 918. Less than 100 pounds, 815. Stores longest on hand, 948, 990. Supplies, 811, 815, 918, 948. Signal Corps : Issues to parties, 917. Transfer accountability supplies, 929. Signatures : Accountability papers, 106, 117, 137, 144, 989, 1017, .1026, 1026, 1038, 1040. ' Accounts, 117. Advertisements posts, 167. Alterations, 259, 419. Boards survey, 241. Bonds, 256, 258. Changing contracts after, 391. Checks. 451. Contracts, 391, 409, 410, 412. Detailed officei-s, 443. Disbursing officera' verified, 460. How written, 434. Inspection reports, 669. Invoices and receipts, 989, 1017, 1040. Money papera, 989, 1017, 1040. One otlicer for another, 1017. Proposals, 672, 673, 674. Ration returns, 760, 762, 763, 771, 775, INDEX. 213 Signatures— Continued. Returns, 137, 144. Telegrams, 981. Vouchers, 1017, 1025, 1026, 1038, 1040, 1042, 1047. Vouchers for small sums, 1042. Vouchers literally alike, 1047. Wituesfles, 1048. Sleeping- Cars: Civil employees, 319. Soldiers' Home: Subsistence enlisted men, 855. Soldiers' Bennions : Sales hard bread, 854. Special Diet: Abstracts issues, 770. Accounting for, 693, 769. Accumulations articles, 768. Amounts expended, 128. Articles, 767. Enlisted men, 693, 764, 766, 767, 768, 881. Hospital Fort Bayard, N. Mex., 765. Hospitals, 135, 765, 766, 768. Hospital fund, 768. Ice, 559, 693. Issues, 135, 693, 764, 770. Liquors, 691. Medical officers, 134. Purchases, 693, 764, 767. Keturn patients using, 767. Returns articles where filed, 770. Savings, 768, 881. Vouchers, 693, 764, 767. Specifications : Abstracts proposals, 83, 84. Beef and mutton, 629. Bidders furnished, 662. Cellars, 901. Commissary General, 171. Explanation on back, 172. Frozen meat, 630. Packages, 169. Printing and manifolding, 594, Proposals, 665,677. Bight to increase or decrease, 166. Salt meats, etc., 1072. Samples, 870. Standards, 162, 163. Stores, 1074. Staff Departments : Extra duty and pay, 497. Funds, 648. Signatures detailed offices, 443. Staff Officers: See Officer ti. Stamps : Agricultural Department, 602. Certified copies record, 784. Kegistex-ing letters, 474. Standards : Advertising, 162, 163. Samples, 163. Specifications, 162. States : Supplies militia or national guard, 939. Steward's Department : Transports, 330, 331, 617, 618, 671, Stoppages : Boards survpy, 250. Civil employees, 938. Enlisted miMi, 56, 250, .'iSO, 381, 546, 747, 748, 755, 858, 933. Officers, 109, 1075^ 1070. Recruits, 850, 858. Storage : Cellars, 901, Chief comnlissaries, 890, 891. Commissary General, 890. Dangerous articles, 895. Estimates, 891. In field, 893. Loss through defective, 555, Packages, 897. Postd, 33, 890, 891. Quartei-m aster's Department, 889, 891, 896, 1005. Stores, 897. Supplies, 3, 890, 897, 899. Temporary, 889, 891. Vegetables, 896, 1005. Storehouses : Arrangements, 898. Cellars under, 1005. Chief commissaries, 890. Clean and well kept, 898. Dangerous articles in, 896, Inspections, 894. Keys, 899. Lighting, 900. Posts, 33. Rations removed from, 772, 926. Savings I'emoved from, 886. Supplies removed from, 772, 886, 926. Supplies, 772, 886, 889, 926. Vegetables, 896, Storekeepers ; Post commissary sex-geants' transports, 72. Transports, 72, 868. Stores : Abandoned posts, 864. Abstracts sales, 116, 135, Abstracts transfers, 136. Account for all, 93. Accumulations, 801, 841, Advertising, 165, 166, 1074. Advertising monthly requisitions, 165. Advertising quarterly requisitions, 166, Ample supply at post, 20. Amounts expended, 128. Arrangement for inspection, etc., 570. Articles domestic production preferred, 193. Auction sales, 116, 134, 659, 926. Authority to dispose-condemned, 575. Authorized varieties increased, 810. Bad at posts, 957. Bakeries, 846. Barrels and boxes bored, 962. Bartering forbidden, 852. Boards survey, 134, 135, 227, 232, 233, 237, 238, 578, 588, 954, 956. Bmnds, 801, 810, 841 Canned goods, 956. Care, 894. Civil employees, 847. 214 INDEX. Stores — Continued, Companies, 698, 846. Consist of, 940. Contracts, 189, 393, 409, 418. Contract surgeons, 844. Cost prices, 836, 844, 862, 863, 945, 946. Cost taken up, 94. Credit sales, 836, 848, 849, 850, 858. Damaged, 233, 569, 583, 823, 936, 937, 950, 954, 959. Dangerous to health, 963. Deficiencies, 553, 947. Delivered before approval contract, 418. Delivery, 189, 418, 852, 953. -Dental surgeons, 844. Designation articles sales, 836, 837. Destruction, 227, 574, 575, 931, 964. Detachments, 846. Deterioration, 227, 568, 756, 757, 922, 951. Disposition after inspection, 571. District Columbia National Guard, 721 Embezzlements, 947. Enlisted men, 846,85-7. Examination and preservation, 955. Excess, 95, 823, 947, 950, 951. Excess list accompany requisitions, 823. Exhausted, 28. Explanation quantities on requisition, 805 Extra issues, 776. Families, 844, 853. Fit or unfit for use, 807, 823, 954. Freezing, 956, Funds for, 891. Funds from sales transpoiia, 514. Furnished as staples, 23. Gains, 947. Hospitals, 693, 764, 765, 846, 855. Ice for ijreservation, 558. Increase quantity advertised for, 166. Inspection deteriorating, 568. Inspection reports, 134, 135, 576. Inspections, 568, 570, 571, 954, 955, 956. Insufficiently called for, 825, Inventories, 569, 954. Invoiced separately from propei'ty, 989. Invoices, 45, 135, 865, 945, 946, 989, 1017, Issued first, 948. Issued improperly, 94, 127, 556, Issue rate when deteriorated, 757. Issues, 94, 127, 134, 237, 238, 556, 693, 734, 764, 770, 775, 778, 822, 824, 919, 929, 948, 949, 950, 954. Issues at reduced prices, 238. Issues destitutes, 778. Issues fixed by boards survey, 237, 238. Issues hospitals, etc., 693, 764. Issues in relative propo^-tions, 949. Issues on transpoi-ts, 734, Issues special diet, 770. Issues supervised, 919. Issues surplus, 882. Liable to damage, 800. Liquors, 841. List for monthly requisitions, 23. List for sales, 13, 14, 836, 837, 838, 839 840 940, 941,943. List of authorized, 941, 943. Longest on hand, 948, 990. Lost, 94, 555, 556, 937, 947. Stores — Con tinned . Marks, 569, Measures, 1079. Militia, 720, 721, 754. Monthly calls on quarterly requisitions, 822 Monthly inventory, 140, 947. Monthly requisitions, 822, 824, 825. National guard, 720, 721, 754. No longer carried stock, 803. No more to be supplied, 802. No sale for, 26. Not needed for sales, 975. Nurses, 844. Obsolete, 138. Obtained as exceptional articles, 841. Officers, 456, 8.44, 856, 857, 953. Officers at hotels, 856. Officers interested purchase, etc., 456. Officers' mess, 844. Officers procure monthly, 953. Packages, 189, 669, 637, 639, 811, 839, 960, 1074, 1079. Payments for by purchasers, 953. Penalty for loss, etc, 937. Philippines, 942. Post exchanges, 846. Preferred kinds, 810. Preservation from loss, 960, Price lists, 47, 48, 863, 946, Prices, 189, 238, 239, 836, 844, 861, 862, 863, 864, 865, 866, 867, 925, 946, 946, 962. Prisoners, 776, 817.. Proceeds sales available.purchases, 179, 180, 657, 660. Proceeds sales condemned, 658. Procurable vicinity post, 808. Property for handling, etc., 965. Proprietary articles, 170. Purchased by officers, 953, Purchased from first "hands, 701. Purchases at posts, 808, 809. Purchases after reduction price, 925, Purchases by transport commissaries, 692. Purchases forbidden, 15. Puixhases for recruits, 696. Purchases from appropriations, 179. Purchases from first hands, 701. Purchases from members or delegates Congress 697. Puixhases net weight, 851. Purchases with company funds, 698. Quantities awarded, 189. Quantities due requisitions, 806. Quantities entered requisitions, 807. Quarterly calls on monthly requisitions, 823. Quarterly requisitions, 821, 822, 823, 824, 825. R^brining, 954. Keceipts, 46, 135, 1017. Receipts signed for, 1017. Receptacles, 32, 960, 961. Reclamation for damaged, 9.59. Recruits, 139, 696, 777, 817, 848, 850. Reduction by sales, 26, 802. Reductions prices, 238, 239, 861, 926. Refrigeratoi-s preserve, 788. Remarks noted on requisition, 804. Removed from packages, 960. INDEX. 215 Stores — Continued . Removal from storehouses, 772, 926 Repacking, etc., 954. Reports, 19,69,541. Requisitions, 23, 1G5, 166, 776, 777, 795, 796, 802, 804, 805, 806, 807, 817, 819, 821, 822, 823, 824' 825. Reserve supply transports, 735. Returns, 102, 134, 135, 136, 137, 770, 777, 997. Returns issues special diet, 770. Routes of shipment, 22. Sales, 13, 14, l/i, 20, 23, 26, 134, 238, 514, 583, 658, 660, 802, 822, 824, 836, 837, 838, 839, 840, 841, 844, 846, 847, 848, 849, 850, 851, 853, 854, 865, 856, 857, 858, 862, 863, 868, 940, 941, 942, 943, 948, 952, 954, 975, 990. Sales articles designated, 836, 837. Sales auction, 116, 134,. 659, 926. Sales cost prices, 862, 863. Sales damaged and condemned, 683. Sales forbidden, 15. Sales n,et -weight, 861. Sales on transports, 868. Sales reduced prices, 238. Sales sick, 857. Sales those unsuitable or not needed, 922, 923. Sales to another bureau, 660. Samples, 870, 871, 872, 873, 874. Savings, 876, 882, 883, 886, 888, 950. Savings from issues surplus, 882. Savings prohibited, 950. Savings when stores removed, 886. See Supplies. Shipments, 22, 811, 815. Shipments 100 pounds, 816. Shipped first, 948. Shown by commissary book, 20. Special diet, 135, 767, 768, 770. Specifications, 1074. Sold iirst, 948. Soldiers' reunions, 864. Soldiers Soldiers' Home, 855. Storage, 891, 897. Storehouses, 772, 926. Supervision issues, 919. Supplies include, 902. Supply in emergencies, 20. Surplus, 96, 823, 947, 950, 951. Taken from enemy, 912. Taken np correct errors, 110. Transfers, 134, 135, 864, 865, 948, 975, 990. Transfers to return of property, 975. Transportation perishable, 958. Transports, 45, 135, 514, 692, 734, 735, 818, 819, 868. Unfit for sale, 954. Units quantity, 1079. Unsuitable, 227, 578, 923. Used as property, 975. Varieties authorized, 801, 810, 941, 943. Varieties kept on hand, 801, 802, 810, 839, 840, 841, 941, 943. Veterinarians, 844. Vouchers separate from property, 1013. Wastage, 134, 553, 554, 555, 947. Weights, 1079. What pomprises, 180. Stores — Continued. Widows, 856. Without money value destroyed, 574. Strapping: Packages, 642. Street-car Tickets : Supply, 1077. Submarine DefenBe School : Supplies, 1078. Subsistence: Additional provided when insufficient, 756. Authority to purchafee, 702. Civil employees, 320, 321, 325, 320, 327, 330, 331. Civil employees transports, 326. Clerks on transports, 325, 327. Commutation rations lieu, 338. Contracts, 388, 520. Cost on transports, 622. Crews transports repairing, 330, 331. Destitutes, 778. Disctiarged soldiers on transports, 740. Enlisted men delayed traveling, 373. Enlisted men discharged abroad, 379. Enlisted men on furlough, 546, 739. Hospital Fort Bayard, N. Mex., 765, 855. Increased cost, 747, 748. Indians, 716. Purchases, 388, 520. Recruits traveling, 362, 367, 369, 613. Signal parties, 917. Soldiers in Soldiers' Home, 855. Transports, 320, 321, 325, 326, 327, 330, 331, 375, 378, 379, 622, 740. Via Chicago to Pacific Coast, 369. Subsistence Department: Acts officers forbidden, 15. Appointments, 12. Appropriations, 178, 179. Army includes, 12. Civil employees, 307 to 337. Consists of, 12, Contracts, 393. Deposits on account losses, 993. Duties, 13. Extra-duty men, 492. Extra-duty pay, 498. Issues, 733, 752. Liquors, 691. Losses, 993. Officers not command troops, 6. Promotions, 12. Purchases, 688, 689, 691, 733, 752. Refundment for loss supplies, 993. Regulations, 2. Signatures detailed officers in, 443. Storage, 889, 890, 891. Stores for sales, 14, 838, 839. Subsistence Ittanual: Contents, 1. Cost if lost, 1060. Subsistence Superintendent Transport Service : Board wages transports, 331. Civil employees transports, 323, 324, 332, Funds transports, 607, 513. Invoices stores transports, 818. Requisitions transport commissaries, 819. Statement transport commissary, 622, Stores for transports, 45, 818. 216 INDEX. Supplies: Abandon IB en t, 237. Accountability, 93, 903, 904, 906, 907, 928, 929, 931, 1075. Account lor all, 93. Advertisements describe packages, 635. Advertising, 30, 145, 151, 158, 160, 167, 168, 635, 703, 704, 814. Advertising before purchase, 145. Advertising District Columbia, 151. Advertising matter packages, 605, 647. Amounts expended, 128. Arrangement for inspection, etc., 570. Artillery School, 1078. Authority furnish other bureaus, 913. Authority to dispose condemned, 575. Awards, 187, 190, 191. Bad at posts, 957. Bartering forbidden, 852. Boards survey, 224, 225, 226, 227, 228, 229, 230, 231, 232, 233, 237, 238, 243, 244, 245, 578, 583, 588, 910, 927, 936, 992, 993, 995, 996. Bonds for contract, 252. Care by commissaries, 60, 947. Charge for damages to, 935. Commissaty General, 13. Condemnation by inspectors, 567. Condemned, 567, 571, 575, 582, 583, 658, 924, 925. Condition noted on invoices and receipts, 996. Consist of, 902. Contract form, 407. Contracts, 252, 253, 392, 393, 394, 396, 404, 409, 418, 419, 424, 426. Damaged, 228, 229, 237, 238, 571, 582, 583, 910, 918, 933, 934, 935, 936, 938, 992, 993, 1076. Dates arrival destination, 812, 814. Deceased officers, 237, 242, 453, 927. Deficiencies, 229, 237, 238, 910, 995, 1076. Delivery, 392, 418, 707, 852. Delivery before approval contract, 418. Delivery under contract, 392. Destruction, 227, 574, 575, 931, 964. Deteriorating, 568. Discrepancies, 995. Disposition, 571, 582, 583, 842, 914, 922, 923. Disposition after inspection, 571. Distribution, 3. District Columbia National Guard, 721. Embezzlement, 938. Emergency advertisement, 30. Emergency calls, 814. Emergency purchases, 707, 1022. Exceptional articles, 707. Expended, 931. Exploring expeditions, 916. Express, 987. Failure to account for, 1076. False returns, 108. Forbidden to be obtained, 842. Government use only, 921. Gratuitous transfers, 914. Heading for abstracts, 81. Hospitals, C93, 764. Information to bidders, liii'J. Inspection reports, 57ii. Inspections, 3, 227, 3;)Li, ri(i2, 567, 5(18, 570, 571, 583, 585, 587, nSS, 1034. Supplies— Continued, Inspections by civil employees, 1034. Inspections by expert, 1034. Inspections deteriorating, 568. Inspectors, 227,567, 583, 588. Insurance, 528. Inventories state cost, marks, etc., 569. Invoices, 889, 907, 988, 989, 992, 996, 997. Issues according regulations, 914. Issues at discretion Government, 753. Issues by officers Subsistence Department, 733, 752. Issues forbidden, 842. Issues improperly made, 556, 842. Issues not authorized, 1055. Issues supervised, 919. Issues under orders, 930. Kinds required, 811. Lost, 127, 228, 556, 931, 933, 934, 935, 936, 937, 938, 992, 993, 994, 1076. Marked for transportation, 598. Marks, 595, 596, 597, 598, 600, 601, 606, 920, 991. Militia, 720, 721, 754. Miscarried or delayed, 994. Not required for use, 922, 923. Obtained according regulations, 914. Officers interested purchases, etc., 456. Officers relieved from duty, 5, 100, 908. Officers separated from, 904, 905, 906. Ordered sold, 924. Overstocking, 25, 799. Packages, 87, 635, 637, 639, 645, 646, 910, 918, 1074. Packages examined before shipment, 918. Packages opened first time, 646, 910. Packages sea transportation, 1074. Paid for before due, 445, 446. Payments not exceed value, 404. Penalty for loss, etc., 937. Possession, 907. Post commissary sergeants, 67, 73, 74. Post noncommissioned'staff, 929. Posts, 19, 20, 21, 22, 24, 41, 167, 168, 957. Prices, 685, 889, 913, 925, 1021. Prices furnished other bureaus, 913. Prices on invoices and receipts, 889. Prices reduced, 925. Proceeds sales available purchases, 179, 180, 657, 660. Proceeds sales condemned, f.fiM. Procured in emergency, 707, IU'22. Procured under written acceptances, 80. I'l'ocured without competition, 707. Proposals, 80, 82, 85, 187, 661, 665, 667, 668, 669, 670, 671, 678, 685, 707, 924. Proposals entered abstracts, 80, 82, 85. Proposals for seveiul places, 678. Proposals rejected account price, 686. Proposals specify articles, 671. Proposals too high, 685, 707. Proposals whole or part, 670. Purchases, 3, 15, 44, 145, 167, 179, 180, 418, 424, 426, 456, 458, 657, 660, 688, 689, 690, 693, 694, 696, 697, 699, 700, 701, 702, 704, 706, 707, 709, 712, 733, 764, 843, 925, 939, 1022, 1024. Purchases by officers Subsistence Department, 733 Purchases condemned, 925. INDEX. 217 Supplies — Continued . Purchases doraestic preferred, 700. Purchases forbidden, 15, 458, 843, 926. Purchases foreign, 699. Purchases for hospitals, ete., 693, 764. Purchases for national guard, 939. Purchases from first hands, 44, 701. Purchases from Indians, 694, 695. Purchases from members or delegates Congress, 697. Purchases open market, 424, 706, 707, 709, 712, 1024. Purchases posts, 167. Purchases unauthorized, 702. Purchasing comniiBsaries, 41. Purchasing stations, 22, 27. Quantities accepted, 191. Quantities receipted for, 992. Receipts, 889, 904, 907, 909, 911, 988, 989, 992, 996, 997,998. Receipts for delayed, 998. Receipts for in blank, 911. Refundment lost, 993. Refundment money value, 112. Refusal to receipt, 909. Regimental commissaries responsible, 62. Removal from storehouses, 926. Repacking, 938. Repairs, 936. Reports purchases open market, 712. Requisitions 21, 67, 58, 795, 796, 798, 799, 800, 814. Responsibility, 903, 905. Responsibility officers turned over, 992. Returns, 108, 907, 909, 928. Routes shipment, 22. Sales auction, 135, 659, 924, 926. Sales damaged and condemned, 582, 683. Sales forbidden, 16, 842. Sales ordered, 924. Sales other departments, 914. Sales those unsuitable or not needed, 922, 923. Sales to another bureau, 660. Samples, 662, 870, 871. See Property. See Btores. Signal parties, 917. Shipments, 22, 811, 815. Special class dealers, 146. Standards, 162, 163, 870, 871. Storage, 3, 889, 890, 891, 892. Submarine Defense School, 1078. Surveying expeditions, 916. Taken from enemy, 912. Taken up on returns, 928. Transfers, 660, 907, 908, 909, 914, 915, 996. Transfers at same station, 996. Transfers not sales, 660. Transfers other departments, 914. Transfers to Indians, 915. Transportation, 598, 986, 987, 988, 991, 992, 1074. Transports, 615, 735. Unauthorized, 27. Unfit for sale or issue, 588. Unsuitable, 227, 578, 923. Value charged against officers, 109. Vouchers, 116, 1014, 1021, 1024, 1031. Supplies — Con tinned . Vouchers in name party furnishing, 1031. Vouchers purchases open market, 1024, Wastage, 993. Weight mailable, 644. What comprises, 180. Whore and how procured, 703, 704. Without money value destroyed, 57^-. Sureties : ' Affidavits, 264 Bonds, 256, 258, 261, 264, 268. Corporations, 266. Failure, 267. Fill contracts, 426, 427. Foreign countries, 259. Justification, 259. Purchases from, 426, 427. Seals, 254. Who may be, 257. Surety Companies: Bonds, 256, 267, 267. Financial statement, 266. Guaranties, 675. Surgeons, Transport : Charges for subsistence, 617. Surreying Expeditions : Supplies, 916. Suspensions : Accounts, 133, A''ouchers, 111. Table : Blanks, 114. Packages, 1079. Tailors' Articles : Reqfuisitions, 817. Tallow : Accounting for, 213. Kidney, 627. Rendering, 213. Sales, 116, 213, 932. Target Practice : Commutation rations, 340, 352 Flour for paste, 775. Teamsters : Commutation rations, 371. Telegraphing: Abbreviations in cablegrams, 983. Address telegrams, 981. Authority to advertise, 157. Blank forms telegrams, 985. Delivery telegrams, 981. Mailing copies telegrams, 429, 982. Requisitions by telegraph, 814. Signatures telegrams, 981. Use of telegraph, 980. Wording cablegrams and telegrams, 980, 981, 983. Telephones : Contracts, 253. Tentage : Storage in field, 65, 893. Territories : Purchase supplies national guard, 939. Tobacco : Sales forbidden, 15. Toilet Articles : Recruits, 817, 858. Requisitions, 817. 218 INDEX. Toilet Paper: Enlisted men and others, 940. Entries on returns, 138. Guardhouses, etc., 817. Issues, 775. Tomatoes : Issues, 758. Towels: Prisoners, 776. Recruits, 777. Use in offices, 776. Washing, 35, 49, 253. Transfers : Abstracts, 135, 141, 142, 143, 997. Civil employees, 307, Claims, 1061. Contracts, 422, 423, 424. Funds, 37, 115, 182, 184, 270, 447, 448, 454, 455, 509, 510, 512, 513, 514, 516, 523, 524, 526, 527, 529, 530, 531, 532, 533, 534, 535, 536, 539, 540, 541, 542, 1032. Funds at posts, 535. Funds by borrowing, 526. Funds by officers en route, 529. Funds forbidden, 523, 524. Funds in Philippines, 539, 540, 541, 542. Funds past fiscal year, 455. Funds paymasters' collections, 532, 533, 534. Funds to correct errors, 530. Funds under bonds, 270, 527. Payments under, 1038. Stores, 134, 135, 864, 865, 948, 990. Stores longest on hand, 990. Supplies, 907, 908, 909, 913, 914, 915. Supplies other bureaus, 913. Supplies other departments, 914. ' Supplies to Indians, 915. Transportation : Civil employees, 318, 319. Cost added price supplies, 913. Express, 987. Marks on supplies for, 598. Order, 1080. Sea, 1074. Stores perishable, 958. Supplies, 913, 986, 988, 991, 992, 996, 988. Supplies at same post, 996. Supplies turned over for, 991, 992. Supplies when ready for, 988. Time of, 800. Vegetables, 1003. Transports: Abstract stoi-es expended, 135. Accounts, 103. Board wages, 330, 331, 1036. Checks for meals on, 306. Civil employees, 323, 324, 325, 326, 327, 328, 329, 330, 331, 332, 1036. Clerks mess on, 329. Commutation rations, 3G4, 370, 375, 379. Cost meals on, 622. Enlisted men, 375, 378, 736, 740. Funds, 5(17, 612, 513, 5M. Funds fur iin'iilis, 514. Furloughs, 378, 547, 739. Guests entertained, 869. List 4 officers and servants, 130, 623. Transports — Continued. Meals, 115, 116, 130, 306, 326, 327, 514, 615, 616, 617, 618, 619, 620, 621, 622, 623, 734, 869, 1036, 1045. Meals free, 619, 621. Meals served, 620. Messes, 45, 329, 330, 375, 378, 617, 735, 736, 883. Number passengers carried on, 622. Nurses, 619, 621. Pay of clerks on, 325. Post commissary sergeants, 72, Purchases, 692, 693, 764. Rations, 723, 727, 728, 734, 735, 740. Rations crews, 727, 728. Rations discharged sick soldiers arriving on, 723, Rations reserve, 735. Returns, 103, Sales, 514, 857, 868, Savings, 734, 879, 883. Statement cost subsistence on, 622. Steward's department, 330, 331, 617, 618, 671. Storekeepers, 72, 868. Stores, 45, 818. Subsistence, 326, 327, 328, 375, 378, 379, 622, 740. Subsistence civil employees, 326, 327, 328. Subsistence discharged soldiers, 740, Subsistence superintendeut transijort service, 45, 323, 324, 331, 332, 507, 513, 622, 818, 819, Supplies, 45, 615, 818, Vouchers board wages, 1036, Trayel Expanses: Civil employees, 316, 318, 319, 320, 321, 322, 326, 327, 328. Order covering, 374. Reimbursement, 373. Travel Orders: Commutation rations, 375, 376, 384, 773. Disposition, 773. Indorsements, 773. Notations on, 385. Officers to travel, 7. Rations, 773. Specimen copy, 385. Travel Rations: Civil employees, 320. Components, 730. Cost, 747, 748. Disposition, 746. Enlisted men, 363, 744. In emergencies, 29. Issues, 951. Liquid coffee, 761. Posts, 20. Recruits, 363. Roast beef, 759. Savings, 884. Shortage, 755. Soldiers trnveling, 774. Stoppages acciiimt iucreiised cost, 74S, Use, 713. Treasurer of the United States: Deposits til credit, 275. Troops : OtlieiTs not to ruiiimand, 6. Tugs: Commutation rations crew.s, 372. Rations on, 728. INDEX. 219 Typewriting Machines:] Checks, 290. Equipment, 970. Purchaaes, 1081. Record of, 1082, Repairs, 1082. Yoge tables : Advertising, 1002, 1011. Alaska, 1006. Beef stew in lieu, 741. Bid for by pound, 1002. Boards survey, 757. Cellars, 896, 901. Chief commissaries, 1008. Commutation ration, 116, 742, 743, 744, 1007, 1008, 1009, 1041. Consist of, 999. Contract foiin, 407. Contracts, 742, 744, 999, 1001, 1007. Desiccated, 742, 1006, 1007, 1010. Detei'iorated, 757. Field rations, 1006. FoiTu of advertisement, 1011. " Garrison " rations, 1006. Liable to damage, 1003. Must equal samples, 1000. Post gardens, 742, 1007. Posts, 742, 743, 744, 1001, 1007. Producing dearth, 1008. Proposals, 1002. Provided by contract, 999. Quality and condition, 1000. Requisitions, 1004. Rights contractors, 742. Samples, 1000. Savings, 876, 1010. Storage, 896, 1005. Transportation, 1003. Troops raise, 1007. ^''ouchers commutation ration, 116, 1009. Weight at time delivery, 1000, Vessels : Commutation rations crews, 372, 728. Rations, 728. y eterinarlans : Issues, 844. Vinegar: Issues, 775. Volunteers : Rations, 754. Vouchers: Abstract sales, 96, 860. Administrators, 1057. Advertising, 116, 149, 150, 156, 161, 173, 174, 175, 1025, 1027, 1028. Advertising receipted in blank, 1025. Advertising without authority, lOilS. Affidavits, 1051. Alterations, 1018. Amounts written in full, 1040. Assignment claims, 1039, 1061. Auctioneers, 924. Authority payment accompany first, 1033. Authority to sign, 1040. Boards survey, 244, 247, 251. Board wages transports, 1036. y ouc h ers— Con ti n ued , Certificates, 1016, 1019, 1021. Certified, 125. Checks in payment, 1026. Chief commissaries, 40. Civil employees, 315, 322, 501. Claims, 1039, 1061. Commutation rations, 31, 353. Commutation vegetable ration, 743, 1009, 1041. Contracts, 426, 1021, 1024. Corporations, 1038. Credit sales, 849. Definitions small sums, 1043. Delayed or missing, 104. 118. Deposits pertain, 274. Disallowances, 111. Disbui-sements funds, 648. Due bills forbidden, 1052. Duplicate or triplicate, 1012. Emergency purchases, 692, 1022. Employment experts, 1034. Envelopes furnished for returns, 472. Errors, 131. Exceptional articles, 485, 487. Execution, 1021, 1023, 1024, 1026, 1026, 1027, 1029, 1031, 1032, 1033, 1034, 1036, 1037, 1038, 1040, 1044, 1045, 1048, 1049, 1051, 1052, 1054, 1057. Executors, 1057. Expenditures unauthorized, etc., 1015, 1055. Extra-duty pay, 501. Fiscal years, 178, 1^2, 183. Foreign money, 1037. For which checks received, 301. Fractions of cent, 1023. Funds by express, 536. Heirs, 1057. Inadmissible, 1014. Inks and pencils used, 1056. Inspecting officers report valid, 574. Invoices noted on, 1032. In whose name made, 1031. Issues, 779. Issues unauthorized, 1055. Items different fiscal years, 183. Job printing, 589, 592. 1027. T^anguage, 1021. Lost or destroyed, 125, 1020. Lunches, 609. Mail, 1026. Matches, 1067. 1068. Meals, 116, 609, 1045. Meal tickets, 116, 368, 610. Medical officere, 767. Money amounts expressed in, 1023. Notations avails on checks, 1044. Notations of checks, 1032, 1040, 1044. Notations on check stubs, 1044. Number to be stated, 1012. Officera supervise, 1030. Original accompany accounts, 125.' Paid before due, 445, 446. Papers relating to several, 1021. Papers to accompany, 1021. Payees identified, 1046. Payments, 1026, 1032, 1033, 1037, 1053. Pencil, 1014. Pertaining to accounts, 116. 220 INDEX. Vouchers — Continued. Preparation, 98, 1021, 1023, 1024, 1025, 1026, 1027, 1029, 1031, 1032, 1033, 3034, 1036, 1037,1038, 1040, 1044, 1045, 104S, 1049, 1051, 1054,1057. Property separate from stores, 1013. Proposals as, 91. Purchases, 116, 692, 1021, 1022, 1024. Purchases after public notice, 1021. Purchases supplies open market, 1024. Purchases without public notice, 1021, Purchasing commissaries pay, 46. Kate exchange noted on, 1037. Keceipt in blank forbidden, 1025. Receipt rolls, 376, 377. Receipts, 1021, 1025, 1026, 1032. Recruiting officers, 31, 609, 696, 777, 1044, 1045. References on, 1021. Reimbursement private funds, 1029. Reimbursement subsistence expenses, 373. Repairs typewriting machines, 1082. Schedule or list, 1044. Seller's certificate, 1016. Set out explanation expenditures, 1015. Services, 116, 1021, 1024. Signatures, 1017, 1025, 1026, 1038, 1040, 1042, 1047, 1048. Special diet, 693, 764, 767. Statement, 1021, 1023, 1024, 1031, 1037, 1038, 1040. Stores prisoners, 776. Stores separate from property, 1013. Supplies, 1021. Suspensions, 111. Touchers — Continued. Time computations, 1054. To be written, 1014. Typewritten, 1014. When bills not required, 1016. Wages : See Board Wages. Wagons : Capacity, weight, etc., 1058. War Department: See Secretary of War. Washington, B.C.: Subsistence soldiers Soldiers' Home, 855. Wastage : ■ Certificates, 554. Entry on returns, 553. Excessive, 995. Extraordinary, 556. Fresh beef, 551. How accounted for, 555. Ice, 558. Must be actual, 553. Overhauling, rebrining, packing stores, 654. Percentage, 553. Statement, 135, 652, 947. Stores, 134, 551, 553, 555, 556, 558, 947, 993. When allowed, 561, 563. Watchmen : Hours of labor, 311. Witnesses : Bonds, 256. Signatures, 1048. "*4-i!i:.!^^Ki=^pii^ vV *^-jfe%f