FROM THE UNITED STATES GOVERNMEN^T THROUGH THE SUPERINTENDENT -OF DOCUMENTS ^..^.S.Q.!^.^. iS-tSiU 506 Rev. Stat, prohibits the withdrawal of this book for hotae usfc. 9730 Cornell University Library UC42 .A2 1910 Manual for the Subsistence Department U olin 3 1924 030 743 961 Cornell University Library The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924030743961 o WAR DEPARTMENT OFnCE OF THE COMMISSARY-GENERAL MANUAL FOR THE SUBSISTENCE DEPARTMENT UNITED STATES ARMY 1910 WASHINGTON GOVERNMENT PRINTING OFFICE 1910 ye. War Department, Office of the Chief of Staff, Washington, June 9, 1910. The following Manual for the Subsistence Department, prepared under the direction of the Commissary-General, U. S. Army, is pub- hshed for the information and government of the Regular Army and Organized Militia of the United States. It will not be modified except by specific authority given in each case. By order of the Secretary of War: Wm. H. Caetee, Major-General, Acting Chief of Staff . TABLE OF CONTENTS. Paragraphs. Article I. General duties and equipment 1-69 Chief commissaries of departments 1-23 Purchasing and depot commissaries 24-35 Commissaries at posts 36^3 Regimental and battalion or squadron commissaries 44 Commissaries in the field 45-54 Transport commissaries 55 Post commissary sergeants 56-60 Regimental commissary sergeants 61 Equipment of commissaries 62-69 Article II. Civil employees 70-91 Article III. Funds and money accountability 92-127 Funds — ^how obtained 92-95 Transfers of funds 96-100 Check books 101-105 Disbursing officers 106-115 Vouchers 116-126 Administrative examination 127 Article IV. Subsistence stores 128-144 General regulations 128-182 Exceptional articles 133-144 Article V. Rations 145-185 Fresh bread 146-147 Fresh beef 148-151 Beef cattle 152-161 Commutation of rations 162-177 Meals in lieu of rations 178-185 Article VI. Rations and methods of accounting 186-206 Units, losses, trade packages 186-191 Reimbursement issues 192-193 Rations to Navy and Marine Corps 194 Issues of stores Note. Ice 195-200 Prices, civilian employees and separate niessing 201-204 Gains, losses, and discrepancies 205-206 Article VII. Sales 207-223 General regulations 207-216 Sales to bureaus or departments 217-222 Disposition of proceeds of sales of subsistence supplies 223 Article VIII. Storage and storehouses 224-230 5 6 CONTENTS. Paragraphs. Article IX. Subsistence property 231-270 General regulations 231-245 Property in the field 246-253 Kitchen tourist cars, kitchen cars, and portable gas cookers 254-261 Bakery equipment for various sized posts 262 Field range equipments 263-264 Regimental field bakery equipment 265 Kitchen car equipment 266 Portable gas cooker equipment 267 Commissary chest equipment 268 Field desk equipment 269 List of authorized subsistence property 270 Article X. Blanks and records 271-299 List of blank forms 274 Description of blanks 275-290 Ofiice records 291 Offices of commissaries at posts 292-296 Offices of chief commissaries 297 Offices of depot commissaries 298 Cash books 299 Article XL The organized militia 300-321 In the service of the State 300-308 In joint encampments, maneuvers, or field instruction 309-314 In the service of the United States 315-318 The District of Columbia National Guard 319-321 Miscellaneous : Table showing the army ration 322 Army ration conversion tables 323 Table showing number of packages, weight, and size of 10,000 field rations of each article 324 Table for computing gross weight and cubic measurement of any number of rations and transportation necessary for various kinds of rations in box cars, army wagons, and ship's tons 325 Table showing capacity in packages and rations of standard box car. . . 326 Table showing capacity in packages and rations of standard army wagons . 327 List of subsistence stores authorized for sales 328 Instructions for guidance of purchasing officers 329 Form of advertisement and proposal for subsistence stores 330 Specifications for subsistence stores 331 Conditions governing in the purchase of subsistence stores 332 Fresh beef — specifications and determination of sex, age, and quality . . 333 Table showing number of cans or other units in 1 to 100 packages 334 Table of foreign weights and measures 335 The metric system of weights and measures 336 Instructions for the preparation of efficiency reports of civil employees. . 337 Brick ovens at posts 338 Instructions for handling field bakery equipment No. 1 339 Instructions for handling field oven No. 2 340 Training school for bakers and cooks 341 Cold storage for beef and mutton 342 Authorized allowances of property to organizations in the field in time of peace and in time of war 343 Appendix — Army Regulations, Article LXXV — Subsistence Department. . Page 123 SUBSISTENCE MANUAL, 1910. Note. — This Manual is distributed to officers of the Subsistence Department by the Commissary-General. Other officers or persons desiring a copy should apply to the Chief of the Second Section, General Staff, Washington, D. C. Article I. GENERAL DUTIES AND EQUIPMENT. CHIEF COMMISSARIES OF DEPARTMENTS. 1. The staff of a department comancler includes a chief cominissary who is charged, under the department commander, with the proper administration of subsistence affairs in the department. 2. Chief commissaries are informed of the quantities and condi- tions of stores at the posts in their deparments by means of prescribed monthly reports rendered to them. 3. The chief commissary of a department causes to be transcribed into the commissary books kept in his office the information concern- ing subsistence stores furnished monthly by the commissaries at posts. With the aid of these commissary books the requisitions from the various posts are revised by him personally, care being taken not to allow quantities not justified by previous consumption, unless sat- isfactory explanation is furnished by the commissary submitting the requisition. 4. After revising requisitions, chief commissaries call upon pur- chasing commissaries designated by the Commissary-General to ship the stores allowed, specifying the date by which the stores should arrive at the post. A copy of all calls on purchasing commissaries will be sent to the commissary making the requisition, with notations of all changes. Chief commissaries will from time to time communicate to the Commissary-General such information as they may deem important regarding the resources of the country in which they serve, and make recommendations concerning the purchasing stations from which supplies should be procured for posts, taking into consideration the cost of transportation thereto. 5. 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 7 8 MAHrUAL FOE THE SUBSISTENCE DEPARTMENT, U. S. ARMY. respect to the wants of their departments, with the aim of avoiding, if possible, the necessity of making any purchases on less than ten days' advertising by the purchasing officers on whom they call for sup- phes, their attention in this connection being called to the provision of Army Eegulations that they "will receive from their com- manders timely 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 instruction 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 purchasing officers with special reference to the advertising regu- . lations by which those officers are bound. In fine, all proper expedi- ents wUl be resorted to to diminish the number of purchases being made on less than ten full days' advertising. 6. A chief commissary will ordinarily call on purchasing commis- saries for full packages, but may call for broken packages 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. 7. Chief commissaries should not call upon purchasing commis- asries for articles except such as they are informed that the latter have authority to purchase. Exceptions to this rule may be made in emergencies, as when the chief commissary has been officially informed that supplies required are temporarily not procurable at the usual purchasing station, or in emergencies arising under instructions given by department commanders where there is not time to obtain needed articles of the ration from the usual sources of supply. In such emergencies chief commissaries will call upon the purchasing commissaries who, in their opinion, can most expeditiously furnish the desired stores to the points where wanted, stating that it is an emergency call, and purchasing cominissaries will furnish the stores accordingly. Chief commissaries will report to the Commissary- General each emergency call of the above character made by them, with full explanation as to what constituted the emergency. 8. A chief commissary should be able, by carefully revising requi- sitions and personally studying the commissary books kept in his office, to prevent accumulations and consequent loss through dete- rioration, and at the same time to keep the commissary well supplied with all desired articles on the authorized list. If, through unfore- seen reduction ui the strength of a garrison or falling off of consump- tion, stores liable to deterioration have accumulated at a post, it is the duty of the chief commissary to recommend to the department commander the transfer of such stores to some post requiring them, MANUAL FOB THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 9 providing such transfer can be effected with ultimate saving to the Government. 9. Chief commissaries should not request any further supply of an article to be sent to a post when the commissary book of the post shows that a particular variety or size of the article has remained on hand from month to month without material reduction by sales. 10. Chief commissaries will keep a record, by posts and by articles, of subsistence stores lost in their departments as shown by reports of surveying officers received by them. The record should show the date of the survey, the quantity, price, and value of the stores lost, the date and place of purchase and the initials of the purchasing officer, and the action taken by the chief commissary looking to reclamation for the losses. 11. It is the duty of chief commissaries to call upon purchasing commissaries to make reclamation in accordance with the terms of purchase upon the receipt of survey reports. If reclamation has already been requested by the commissary at the post under para- graph 38 of this Manual, a formal confirmatory request will be made by the chief commissary. Copies of reclamation letters will in all cases be sent to the Commissary-General. 12. Should an article of the ration be purchasable advantageously at a post or become unexpectedly exhausted thereat, a chief commis- sary may direct the purchase of such article by the commissary at the post. 13. When a chief commissary authorizes a commissary at a post to make a purchase of articles, he will have the requisite number of advertising circulars prepared and sent to him for distribution. All such advertisements and circulars should be signed by the commis- sary "by authority" of the chief commissary. 14. The amount of funds on hand at posts is made known to chief commissaries by prescribed reports rendered to them. A chief com- missary will take, the necessary steps to cause any excess of funds on hand to be transferred to himself, or to some designated purchasing commissary, or to be deposited under the proper appropriation to the credit of the Treasurer of the United States. 15. Chief commissaries are authorized to pay subsistence vouchers of recruiting officers and vouchers for commutation of rations to sol- diers on detached service, and they will make payments of commuta- tion due under the appropriation of a past fiscal year when available funds are not on hand at posts. 16. Chief commissaries will see that proper receptacles with locks are provided at posts for the preservation of small articles, such as brushes, combs, pencils, pens, towels, etc. 17. Chief commissaries will keep themselves informed as to the character and capacity of storehouses at posts and report to their 10 MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. department commanders all cases of insufficient or unsatisfactory storage, and to this end commissaries at posts will promptly advise chief commissaries of insufficient or unsatisfactory storage. 18. While the providing of storage facilities for the Subsistence Department at posts is a function of the Quartermaster's Depart- ment, all estimates, requisitions, and other papers bearing thereon should be referred to chief commissaries for remark and recommenda- tion, and a record should be kept of these references so that meas- ures may be followed up and efforts put forth for maintenance of necessary facilities for keeping of subsistence supplies in wholesome condition. Whenever, for any reason, the Quartermaster's Department is unable for the time being to provide the necessary storage faciUties, the chief commissary should advise the department commander to recommend the providing of temporary storage facihties from sub- sistence appropriation until such time as the Quartermaster's De- partment may provide permanent storage facilities. 19. Chief commissaries will keep themselves informed concerning the condition of the subsistence property at the posts in their depart- ments, and will require on the semiannual requisitions for such prop- erty, or in special reports at intermediate dates, information that 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 ^-ill not send any new articles to posts to replace any on hand that can be repaired. 20. Chief coromissaries will see that commissaries at posts within their departments are supplied with sufficient field baking and cook- ing equipments to supply all organizations at the respective posts in the event of field service. (See paragraphs 247 to 251, inclusive.) 21. Chief commissaries are authorized to expend the necessary amount of subsistence funds for washing towels and for the pur- chase of a city directory and of ice for use in their offices without referring the matter to the Commissary-General for special authority. 22. Chief commissaries will forward to the Commissary-General and to each chief commissary of other departments, as soon as prac- ticable after issue, copies of all orders and circulars affecting subsist- ence duties issued from the headquarters of the departments in which they are serving. 23. As soon as practicable after June 30 of each year chief com- missaries of divisions and departments will send to the Commissary- General a copy of their annual report to their commanding generals, setting forth the operations during the fiscal year of the subsistence department under their supervision, which report should contain statements regarding the quality and adequacy of the ration and sales stores and report of the adequacy of the post and field baking and cooking equipments. MANUAL, FOR THE SUBSISTENCE DEPAETMBNT, U. S. ARMY. 11 Upon being relieved from duty at any station a chief commissary will report to the Commissary-General, giving summary of any changes effected in his office in regard to methods, administration, or improve- ments in the service during his incumbency, with suggestions as to what could further be done in the way of improvements. PURCHASING AND DEPOT COMMISSARIES. 24. In purchasing subsistence stores purchasing officers will be governed by the standard specifications and conditions pubhshed in circulars from the Commissary-General's office. The current circular is printed in paragraphs 331 and 332, as .well as a standard form of circular advertisement and proposals thereunder. 25. A purchasing commissary will purchase only such articles as are authorized by the Commissary-General and only for such posts as are designated by him. If called upon to send articles riot so author- ized, he will inform the chief commissary making the call. See, however, paragraph 7 of this Manual, relating to emergency calls. Purchasing commissaries will make timely provision for the supply of designated canned goods before the close of the caiming season, in accordance with instructions from the ofiice of the Commissary- General. 26. Purchasing commissaries will purchase stores for use on Gov- ernment transports on requisition from transport commissaries approved by the subsistence superintendent of the transport service, if any, at the port at which replenishment is necessary. 27. Before acceptance, subsistence supplies will be inspected by the purchasing officer or by an officer acting under his instructions, if practicable, and may be so inspected by a competent regular employee of the Subsistence Department when inspection by an officer is impracticable. Special experts are employed as inspectors upon the authority of the Commissary-General only. 28. When facihties of a purchasing office do not permit of such thorough chemical analysis as may be necessary in particular cases, purchasing officers may, through the courtesy of the Secretary of Agriculture, call for assistance upon the chemists in the food labora- tories operated by the Agricultural Department in different cities throughout the country. 29. 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, and if a contract is to be executed and a bond furnished by him, he will be so informed. 30. All purchasing and depot commissaries are authorized to expend the necessary amount of subsistence funds for washing towels and for the purchase of a city directory and of ice for use in their 12 MANUAL. FOR THE STJBSISTElljrCE DEPAETMENT, TJ. S. AEMY. offices without referring the matter to the Commissary-General for special authority. 31. Each purchasing commissary will, on or before the third day of each month, transmit on the form provided for the purpose to all other purchasing commissaries, and to chief commissaries who are not purchasing commissaries, and to the Commissary-General, a price list of the subsistence stores purchased by him during the preceding month, entering thereon the amount expended for excep- tional articles immediately after the prices of the staple articles. 32. Purchasing commissaries will make reclamation on sellers for losses, upon the request of chief comnaissaries, in all cases notifying the chief commissary and the Commissary-General of the result. Amoimts received as reclamation should be credited to the appro- priation out of which the suppUes were procured when the particu- lar year can be fixed. When, for any reason, the year can not be definitely determined, then the amoimt should be credited to the appropriation current when the cash was realized. 33. Reclamation may be waived, if deemed advisable in the inter- est of the service, when the amount involved is less than $5. Reports of such waivers will be made to the Commissary-General. 34. Purchasing commissaries will, before the commencement of a fiscal year, request general authority to advertise during the ensuing fiscal year. Form No. 5, Supply Department, furnished by the Com- missary-General, will be used in making such requests. 35. General depots for the purchase and storage of subsistence suppUes until required for distribution are under the inmiediate con- trol of the Commissary-Greneral. They are the repositories for reserve subsistence supplies, but stores or property in excess of the current demands upon or needs of a depot wiU not be procured or stored except under instructions of the Commissary-General. Upon being reheved from duty at any station a purchasing or depot commissary will report to the Commissary-General, giving summary of any changes effected in his office in regard to methods, administration, or improvements in the service during his incum- bency, with suggestions as to what could further be done in the way of improvements. Note. — For further regulations relating to the purchase of supplies, see the Army Regulations. COMMISSARIES AT POSTS. 36. The staff of a post commander includes a commissary, detailed by him, whose official designation is "The Commissary, Fort ." 37. Commissaries at posts or stations, whether they are independ- ent or under control of department commanders, perform their duties under the supervision of the chief commissaries, and render to them such reports and requisitions as may be required for furnish- ing the posts with funds and subsistence supplies. Commissaries MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 13 will exercise the greatest care in personally supervising the prepara- tion of requisitions before they are submitted to the commanding officer for approval. Should any stores accumulate the commissary will at once take steps, either by letter or telegraph, to reduce or cancel shipments due. 38. 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 imme- diately reported to the purchasing commissary through the chief com- missary of the department, so that the purchasing commissary may communicate with and make reclamation upon the seller without waiting for the action of a surveying officer; the business rule, in this respect, being followed of reporting to the person Hable as soon as the facts are discovered. A survey should, however, also be requested as required by Army Regluations. 39. Before shipping subsistence supplies to other points, commis- saries will carefully examine the supphes, opening original packages when there is a doubt as to the sound and serviceable condition of their contents. Damaged or unserviceable articles, or those Uable soon to become so, will not be shipped. 40. The commanding officer of a post will require aninventory of subsistence 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. 41. A commissary at a post will promptly transfer any excess of subsistence funds either to the chief commissary of the department or to an officer designated by him or deposit it under the proper appro- priation to the credit of the Treasurer of the United States. 42. Commissaries will make daily inspections of their storehouses; see that they are kept dry and well ventilated; that the stores are properly cared for; that barrels and buckets of water and other means of extinguishing fires are ready for use, and that all proper precau- tions are taken to guard against loss. 43. The presence of a commissary-sergeant does not in any manner relieve the commissary from responsibility for the care of subsistence supplies. Commanding officers will supervise carefully the duties of commissaries at their respective posts, and will not permit com- missaries to devolve their duties in any degree upon the commissary sergeants. REGIMENTAL, AND BATTALION OR SQUADRON COMMISSARIES. 44. The duties of a regimental, battalion, or squadron commissary are nominal in garrison unless assigned to duty as post commissary or his assistant. When so assigned he is not entitled to extra pay for the performance of such duty. 14 MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. COMMISSARIES IN THE FIELD. 45. When troops are organized into units larger than a brigade, either in time of war or for purposes of instruction in time of peace, the administrative staff of the commander of any such larger unit includes a subsistence officer, whose official designation is "chief conamissary;" for troops detached from a division an officer may be designated for subsistence duties whose official designation is "com- missary." 46. Ghief commissary of an army. — The duties of the chief com- missary of an army are entirely administrative. He should not be accountable for any funds or stores. He exercises such supervision over the details of subsistence affairs as may be necessary to secure efficiency. 47. Chief commissary of field army. — The duties of the chief com- missary of a field army are of the same nature as those of the chief commissary of an army, being also wholly administrative. He is responsible for the continued supply of the number of days' rations designated to be kept in trains and on the persons of the troops. Under instructions of his commander, he directs when and at what points to make issues. He makes frequent inspection of the stores and papers of his subordinates, correcting all irregularities. In time of war, upon receiving instructions to collect supplies from the invaded territory, he designates the zones of supply for each division and the places where the supplies will be accumulated; establishes the prices to be paid for requisitioned stores, and designates the officer to pay for same. In time of war he wiU be furnished by the Commis- sary-General with forms "Requisition for subsistence supplies (in an enemy's country) " and "Receipt for subsistence supplies (in an enemy's country)," together with a supply of war-blank kits. 48. Ohief commissary of a division. — The administration of sub- sistence affairs vested in the chief commissary of a department devolves, in the field, upon the division chief commissary, who is responsible for the supply of all troops in the division. In time of war the chief commissary of a division has immediate charge of the levying of supplies in a theater of operations for the replenishment of field and supply trains whenever it becomes necessary to coUect such supplies on account of inability to connect with the advance supply depots on the line of communications. He is aided by his assistants, regimental and battalion commissaries. He will be furnished with a supply of the blanks and war-blank kits, as provided by paragraph 47. 49. Commissary for the independent cavalry. — ^An officer with one or more assistants and sufficient number of commissary-sergeants should be assigned to duty with the independent cavalry. In addi- tion to being charged with the proper subsistence of the command this officer, with bis assistants and the noncommissioned officers MANUAL FOK THE SUBSISTENCE DEPARTMENT, U. S. AEMY. 15 under his command, will be especially charged with making out a rapid supply reconnaissance of the country and taking steps to collect all the available resources, both for the use of the independent cavalry and for the accumulation of such other stores not required by the command, to be placed in depots to become available for the use of the main body of troops. All the data obtained from the supply reconnaissance of the country concerning the location of food supplies should be transmitted through the chief commissary of the main body to the chief commissary of the base and line of communications. In order that this work of exploiting the local resources should be thor- oughly carried out, these ofl&cers will be furnished with sufficient blanks and war-blank kits, including "Requisition for subsistence supplies in an enemy's country" and " Receipt for subsistence supplies in an enemy's country." The stores are obtained from the country by issuing requisitions (see Art. VII, sec. 197, Field Service Regula- tions), receipts being given for the stores thus obtained, instructions for this being shown on the blanks themselves. In case public stores are taken from the enemy, they will be secured for the service of the United States and taken up and accounted for. 50. Regimental commissary. — A regimental commissary receives the rations for his regiment from the division chief commissary, from supply trains, or from depots, and issues them to the companies and detachments of the regiment or to the battalion commissaries. He proceeds at the appointed time to the place designated for issue, with sufficient transportation to carry oflP his supplies. Each organi- zation should have a commissioned officer present at every issue. 51. Commissary at port of emharJcation. — A commissary will be assigned to the staff of the commander at a port of embarkation. He will be assisted by post commissary-sergeants and civil employees, varying in number according to the size of the expedition. The com- missary will precede the troops to the port, establish a depot, arrange for sidings for commissary cars and for wharfage for subsistence stores, and perfect arrangements for supplying incoming troops with fresh meat and ice, fresh vegetables, and fresh bread. At least ten days' rations for all troops constituting the proposed expedition will be shipped to the port of embarkation in advance of the troops, together with the necessary subsistence property and important sales stores, such as tobacco, stationery, etc. The com- missary will be furnished with copies of all calls for these supplies and for other supplies which are to be sent to the port for forwarding to the troops. He will be instructed to call upon designated purchas- ing commissaries for such additional supplies as may be necessary to subsist the troops while at the port and to provide them upon their departure with necessary travel rations and with additional rations sufficient to subsist them for a designated number of days after their arrival at the base of operations. 16 MANUAL FOE THE SUBSISTENCE DEPARTMENT, U. S. AEMY. The commissary will see to the proper reception and shipment of all subsistence supplies. If the troops leave the port by chartered transport, he will furnish them with such rations as are ordered by proper authority, including fresh or frozen beef and fresh vegetables if practicable. 52. (Jhief commissary of hase and line of communications. — The chief commissary of the base and line of communications will have numerous assistants, the number varying according to conditions. He organizes and equips and subsequently supervises and controls the subsistence depots at the base. To these depots are shipped from home bases such quantities of rations and other stores as may be pre- scribed in orders from the War Department or as he may subse- quently order from home purchasing stations. It is the duty of the chief commissary to keep the base depots stocked to such extent as may be prescribed by the commanding general in the field or higher authority. When the army is ready to proceed forward from the base, such number and kind of rations as may be prescribed in orders are issued from the base depots: Rations for the haversacks of the men and for field trains are issued to regimental commissaries on properly signed ration returns. Rations for the division supply trains and other subsistence stores are obtained on properly signed ration returns from the commissary at the advance supply depot, who files them with his papers to the Commissary-General. In time of war the regular accountability for these rations and stores terminates with the transfer to the trains at the advance supply depot. The com- missary beyond the advance supply depot keeps a memorandum record, as prescribed by the forms in the war-blank kit. It is the duty of the chief commissary of the base and line of com- munications to use every endeavor to keep the field trains and the supply trains supplied with the designated number of rations. As the distance of the troops from the base increases, intermediate and advance supply depots are established along the line of conomuni- cations, in charge of commissaries assigned as assistants to the chief commissary. The advance supply depots then become the source of supply of field trains, and of supply trains if the latter have been drawn upon for rations. The depots are replenished by shipments from the base to an extent dependent upon the amount of transportation available and by sys- tematic collection of supplies from the surrounding country. Sup- plies are obtained from the country by requisition on the inhabitants made by commissary officers connected with the line of communica- tions or by purchases by the same officers. Supplies thus procured are stored at the depots or furnished direct to supply or field trains, as may be convenient. MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 17 Commissaries charged with the levying of suppUes should be assigned by their chiefs to well-defined districts and furnished with the same schedule of prices. To properly assign the work, the chief commissary will be provided with detailed information as to the resources of the country. He will be furnished with a supply of the blanks and war-blank kits, as provided by paragraph 47. The chief commissary of the base and line of communications will make every effort to have the field bakery for the command estab- lished as near as possible to the troops, so as not to impede their movements, but to facilitate as much as possible the issue of fresh bread to them. 53. Depot commissary. — The base depots and the intermediate and advance supply depots along the line of communications are con- trolled by the chief commissary of the base and line of communica- tions. In stationary camps a depot for subsistence supplies should be organized for each division, in charge of a depot commissary, but under the immediate supervision and control of the chief commis- sary of the division. Whenever practicable, issues are made direct to the regiments and separate detachments of a division from the divi- sion depot on properly approved ration returns. When the army is in motion, issues are made in a similar manner to field trains from the advance supply depots. Whenever practicable, a sales store for the convenience of officers, enlisted men, and civilian employees will be established at base, intermediate, and advance supply depots. In time of war they will be furnished a supply of war-blank kits. 54. Movements of commissary officers. — On the march commissary officers move as directed by their commanders. Habitually, army and field army commissaries move with their respective headquar- ters, division chief commissaries with their division supply trains, and regimental commissaries with their trains. Note. — For a general discussion of the subject of subsistence in the field, see the Field Service Regulations. TRANSPORT COMMISSARIES. 55. The duties of commissaries on transports are prescribed in the United States Army Transport Service Kegulations. These duties are performed under the direction of the subsistence superintendent at the home port of the transport. POST COMMISSARY-SERGEANTS. 56. The noncommissioned staff of a post commander includes a post commissary-sergeant, whose general duties are prescribed in Army Eegulations. 57. In the field one or more post commissary-sergeants are assigned to each important place of deposit of subsistence supplies. 58. When practicable, post commissary-sergeants are detailed as storekeepers on transports. 47266°— 10 2 . 18 MANUAL FOE THE SUBSISTENCE DEPAKTMENT, U. S. AKMY. 59. The arms and equipments prescribed for post commissary- sergeants are as follows: 1 noncommissioned officer's sword. 1 waist belt. 1 frog. When ordered for field service, in addition — 1 revolver. 1 revolver holster. 1 revolver cartridge box. 1 canteen. 1 canteen strap. 1 set blanket-roll straps. 1 haversack. 1 meat can. 1 cup. 1 knife. 1 fork. 1 spoon. This equipment is obtained from the different bureaus on proper requisition. 60. A post commissary-sergeant granted a furlough will report by letter to the Commissary-General immediately upon taking advan- tage thereof, stating the authority by which the furlough is granted, its duration, the date he takes advantage of the same, and his address while on furlough. He will also report promptly any change of address. REGIMENTAI, COMMISSARY-SERGEANTS. 61. Kegimental commissary-sergeants are usually assigned to duty in the Subsistence Department at the post where located. In the field they assist the regimental commissary in making issues and in caring for supplies. EQUIPMENT OF COMMISSARIES. 62. Commissaries at posts, department chief commissaries, pur- chasing commissaries, and depot commissaries are equipped in time of peace with such articles of subsistence property as may be neces- sary in the transaction of the business of the Subsistence Department. For authorized lists of such articles see "Subsistence property," Article IX. 63. In the field only absolutely necessary articles are furnished. 64. In the field in time of war the commissary at the base, or advance supply depot wiU be provided with a sufficient number of the following articles: Regimental field bakeries, complete; field ranges, complete; commissary chests, complete; field desks, com- plete; folding plajtform scales; field safes; paulins, large. In sta- tionary camps necessary tentage and lumber for flooring should be drawn from the Quartermaster's Department. For the equipment MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 19 of commissary chests, field desks, field bakeries, and field ranges see "Subsistence property," Article IX. 65. The following is the equipment of a regimental commissary in the field in time of war: 1 regimental field bakery, usually with the supply train, the necessary number of field ranges, and 1 subsistence department war blank kit. 66. In time of war the following is the equipment of division chief commissaries, while accountability for stores continues: 3 com- missarj'- chests, complete; 3 field desks, complete; 3 folding platform scales; 3 field safes; 9 paulins, large. This equipment is not nec- essary beyond the advance supply depots where accountability ceases. When heavy tentage is supplied, the necessary amount, within prescribed limits, should be drawn from the Quartermaster's Department. When practicable, division bakeries will be established by com- bining the bakery equipments of the regiments in the division. 67. An officer assigned as commissary for troops detached from a division, while accountability for stores continues, requires part of the equipment authorized for a division chief commissary (par. 66), proportionate to the number of organizations detached. TKio equipment is not necessary beyond the advance supply depots whsre accountability ceases. When practicable, a field bakery will be established for the troops detached by assembling the regimental bakeries. 68. The paulins prescribed in the foregoing paragraphs are obtained from the Quartermaster's Department. 69. The commissary at a port of embarkation and the chief com- missary of a base and line of communications should make timely requisition for a reserve supply of regimental field bakeries and field ranges, the number to be called for depending upon conditions. Article II. CIVIL EMPLOYEES. 70. Laborers employed in the government service are of two classes, (1) those whose duties are unskilled manual labor only, and (2) those of higher grade. Those of the first class are subject to Labor Regulations promulgated by the President. Those of the second class are classified employees, subject to civil-service rules. 71. The Labor Regulations have been extended to govern the employment of unskilled laborers in federal offices in nearly all of the large cities of the United States. Where they are in force they must be strictly observed, whether the laborers are required for tem- 20 MANUAL FOB THE SUBSISTENCE DEPARTMENT, U. S. ARMY. porary or permanent work. To secure the services of laborers under the Labor Regulations application should be made to the local board of labor employment, for the certification of eligibles. Persons em- ployed as unskilled laborers or workmen will not be assigned to work of the grade performed by classified employees. 72. The number and compensation of unskilled laborers and work- men throughout the Subsistence Department at Large are regulated by the Commissary-General under the direction of the Secretary of War. No workman or laborer will be permanently employed by the month without authority from the Commissary-General, nor, with- out special authority of the Secretary of War, will a laborer be so employed at a greater rate of compensation than $60 per month. In emergencies at depots in the United States, Porto Rico, Alaska, and Hawaii, or other stations beyond the limits of the United States where depots may be established, requiring prompt action, where the services of enlisted men are not to be had, laborers may be tem- porarily employed (under Labor Regulations, if applicable) without previous authority at not to exceed 25 cents per hour per man. The employment of unskilled laborers or workmen in the subsistence department in the Philippines division is supervised by the chief com- missary of the division under instructions from the Commissary- General. 73. When the employment of an unskilled laborer or workman at stated compensation has been authorized by the Commissary-General or the Secretary of War and a vacancy occurs, the position may be filled (under Labor Regulations, if applicable) without new author- ity, provided the rate of compensation does not exceed $60 per month, but a report of any such change will be made promptly to the Com- missary-General. 74. Civil positions above the grade of unskilled laborer or work- man in the Subsistence Department at Large are established by the Secretary of War, upon the recommendation of the Commissary- General, and are filled by appointments by the Secretary of War from lists of eligibles furnished by the United States Civil Service Commission, or by reinstatements or transfers by the Secretary of War under civil-service rules. The appointees are a part of the executive civil service of the United States. Their number and com- pensation are fixed by the Secretary of War, and their promotion, reduction, and removal are determined by him, upon recommendation of the Commissary-General, according to the interests of the public service. Their assignment to and transfers from stations of the Sub- sistence Department at Large, including transfers from stations in the United States to those in the island possessions and vice versa, are regulated by the Commissary-General, with the approval of the Secretary of War. MANUAL FOE THE SUBSISTENCE DEPARTMENT, U. S. AEMY. 21 75. In cases of misconduct justifying removal from the public service, and in cases where for any cause (other than one merely political or religious) removal will be promotive of the efl&ciency of the service, they may be suspended from pay and duty by the officers under whom they serve, being furnished by the latter with a copy of the reasons calling for their removal and given three days for per- sonally answering the same in writing. Copy of such reasons and notice, together with the answer, if any be made, will be forwarded by the officer making the suspension to the Commissary-General for submission with his recommendation to the Secretary of War for final action. No change in grade or compensation shall be made without the reasons therefor being reported through the Commissary- General to the Secretary of War and approved by him. 76. A vacancy occurring by death or otherwise will be at once reported by letter to the Commissary-General by the officer under whom the vacancy occurs, who will, in another letter, request a pro- motion or a new appointment to be made if one is desired. The vacancy will be filled by promotion by the Secretary of War or by appointment by him from the eligible lists of the Civil Service Com- mission, or by transfer or reinstatement. Temporary appointment without examination and certification by the commission, pending permanent appointment, promotion, or transfer to fill a competitive position, shall not be made in any case except when the public interest so requires, and then only upon the prior authorization of the com- mission; and any appointment so authorized shall continue only for such period as may be necessary to make appointment through certifi- cation of eligibles or by promotion or transfer; and in no case without prior approval of the commission shall extend beyond thirty days from the receipt by the appointing officer of the commission's certifi- cate, or, in case the vacancy is to be filled by promotion or transfer; beyond thirty days from the date of the temporary appointment. 77. A vacancy occurring in the classified service in the Philippine Islands will be filled as provided in the foregoing paragraphs or by appointment from eligible lists and under the rules of the Philippine civil-service board. Appointment from such eligible list will be made only after authority for the same has been obtained from the Secre- tary of War. 78. Separations from the service and changes of salary of classi- fied civil employees in the Philippine Islands will be made by the War Department in accordance with the rules and practices which obtain with respect to such employees in the United States. 79. Clerks and other employees of the several departments at large and military departments under the jurisdiction of the War Depart- ment who are regularly and continuously employed may be granted thirty days' annual leave with pay in any calendar year when to 22 MANUAL FOE THE SUBSISTENCE DEPABTMENT, U. S. AEMY. grant such leave will not cause embarrassment or delay in the con- duct of the public service. Pay may be allowed in case an employee is absent because his presence would jeopardize the health of fellow- employees, or when an emploj^ee is unavoidably absent from duty by reason of personal illness, provided that the period of such absence, added to all other previous periods of absence with pay during the calendar year shall not exceed sixty days in that year, and provided that the absence is accounted for to the satisfaction of the proper officer by the personal certificate of the employee and the certificate of the attending physician. Sundays and days declared public holi- days hy law and executive order and Saturday half holidays, author- ized by department orders, will be charged in all cases of absence except when included in a period of annual leave. 80. Clerks transferred to the Philippines will be allowed an increase of $200 m annual compensation, to take effect on the date of leaving station in United States. Clerks so transferred wiU be allowed transportation and expenses en route from station in the United States to station to which assigned in the Philippines. 81. Clerks transferred from the Philippines will be reduced 20 per cent in compensation as nearly as the grades fixed by law will permit, provided that such reduction does not lower their pay below what they received in the United States at the time of transfer. Such reductions will take effect on the date of arrival at proper station. Clerks so transferred will be allowed transportation and expenses en route from station to station. 82. Appointees to the service, whether hy reinstatement or other- wise, must bear all expenses of proceeding to the station to which appointed. 83. Recommendations for promotion of clerks should originate with the ofiicer under whom the clerk is serving and not with the clerk. 84. Xo recommendation for the promotion of any employees in the classified service shall be considered by any officer concerned in mak- ing promotions except it be made by the officer or officers under whose supervision or control such employee is serving, and such recom- mendation by any other person, with the knowledge and consent of the employee, shall be sufficient cause for debarring him from the promotion proposed, and a repetition of the ofl^ense shall be sufficient cause for removing him from the service. 85. A record will be kept in each office showing the name and address of the nearest relative of each civil employee of the Sub- sistence Department. 86. Commissary clerks for army transports are appointed under the civil-service rules in the manner prescribed by paragraph 74. MANXJAL POK THE SUBSISTENCE DEPARTMENT, TJ. S. ARMY. 23 87. The pay of clerks employed on army transports is fixed at rates not to exceed $100 per month in any case. Subsistence while on shipboard will be furnished free to subsistence and quartermaster employees belonging to the transports. 88. Every appointment to and separation from the service of civil employees, temporary or permanent, whether classified or not, will be reported promptly to the Commissary-General, with the names of the persons concerned and a citation of the authority in case of appointment. In case of discharge from the service the date of discharge and the date to which he was last paid and by what officer will also be stated. 89. When a clerk is granted a leave of absence, a statement will be forwarded to the Commissary-General showing the date on which such absence begins, the date to which he was last paid, and by what officer. 90. When a clerk is transferred from one office to another, the officers concerned will report to the Commissary-General the date of his departure from the old station and date of arrival at the new. The officer at the new station will also be informed by letter of the date to which the clerk was last paid. 91. Authority for the employment should accompany the first pay roll on which payment of civil employees is made, and the num- ber of such 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. Article III. FUNDS AND MONEY ACCOUNTABILITY. Note. — For general regulations covering this subject see the Army Regula- tions. FUNDS— HOW OBTAINED. 92. Funds required for the use of chief commissaries and pur- chasing commissaries are obtained on estimates forwarded direct to the Commissary-General. Funds required by officers in the Philip- pines will be obtained from the chief commissary of the Philippines division. 93. Funds required by commissaries at posts are furnished by chief commissaries. 94. Recruiting officers stationed elsewhere than at a garrisoned post will obtain subsistence funds from the chief commissaries of departments in which they are respectively recruiting. 24 MANTJAli FOR THE SUBSISTENCE DEPABTMENT, U. S. ARMY. 95. Transport commissaries will submit all requisitions for sub- sistence funds at the home port to the subsistence superintendent, and at all other ports to the chief or purchasing commissary on duty- there. TRANSFERS OF FUNDS. 96. Subordinate commissaries should habitually keep their funds in the same depository as that used by the chief commissary, who is the recipient of surplus funds, or who furnishes funds required by the subordinate commissary. This enables transfers by check to be made in either direction with promptness and safety. For the methods of making transfers by checks, see the Army Eegulations. 97. 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 transportation 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. 98. When subsistence funds are transferred in currency, either by express or otherwise, the officer to whom the funds are invoiced will receipt for the actual amount received by him. In case of shortage^ or nonreceipt of any of the funds, the invoicing officer will be promptly notified, in order that he may call for a survey of the facts. While such survey may recommend the relief of the invoicing, officer from accountability for the lost funds and thus serve as the basis for a claim, actual relief can be obtained only through application to the Court of Claims or to Congress. 99. As a rule, an accountable officer should not be required to make transfers of funds in any manner that might result in their loss. Transfers by check, as prescribed by Army Regulations, afford abso- lute protection to the invoicing officer. Transfers in any other way, even if made by orders of superior authority, are at the risk of the invoicing officer. A commissary is justified in taking no risks with public funds for which he must account. If he is unable to transfer surplus funds with safety in any other way, he should request orders to proceed personally with the funds to the place designated for their receipt. 100. Transport commissaries will not keep funds to their credit in depositories. They will take advantage of every opportunity to transfer all surplus funds to officers of the Subsistence Department. Commissaries on seagoing transports are authorized, when neces- sary, to keep in their personal possession, at their own risk, not to exceed $4,500 subsistence funds. MANUAL FOB THB SUBSISTENCE DEPARTMENT, U. S. ARMY. 25 CHECK BOOI?S. 101. An officer relieved from duty as a disbursing officer and hav- ing a check book on the Treasurer or an assistant treasurer in his possession will cut from the book the stubs used by him (to be filed with his retained papers), and will transfer the unused checks and stubs to his successor, taking a receipt therefor in duplicate, which shall describe the unused checks by their serial numbers, one copy of which will be transmitted by the officer relieved to the Treasurer or to the assistant treasurer by whom the check book was originally issued. If there be no successor, the book of unused checks and stubs, after the used stubs have been removed, will be at once returned to the Treasurer or assistant treasurer by whom originally issued, with a letter describing the serial numbers of the unused checks so returned, and a receipt obtained therefor. Before transferring any check book the transferring officer will first examine the unused checks to see that there is no break in the serial numbers, showing that checks are missing. 102. An officer who for the convenience of any disbursing officer detaches any blank checks and stubs from the check book on the Treasurer or any assistant treasurer in his possession will take the receipt of such disbursing officer in duplicate for such checks by serial numbers, and transmit one copy of the same in the manner directed in the preceding paragraph. 103. Under no circumstances will unused check books or blank checks taken from check books on the Treasurer or an assistant treas- urer be kept for an unreasonable time in the possession of any dis- bursing officer of the War Department. If at any time his credit with the Treasurer or an assistant treasurer becomes exhausted, and there is no reasonable expectation that money will be placed to his credit at an early date, he will transfer his check books or checks to the Treasurer or assistant treasurer in the manner directed above. If he has notice of a remittance, or a reasonable expectation that money at an early date will be placed to his credit, he will, upon his deposit becoming exhausted, inform the Treasurer or assistant treas- urer of such notice, or of such expectation, and renew the advice to the Treasurer or assistant treasurer semimonthly until the remit- tance is received or until the check books or checks are transferred. 104. The greatest care should be exercised in the custody of check books for the interest of all concerned. When not in use they should be kept under lock and key. The serial numbers of the unused checks will be examined frequently to see that no check in the series is missing. 105. An officer who sends a transfer check to a national-bank de- positary or to the Treasurer or an assistant treasurer of the United States, requesting that a stated amount be placed to the official credit 26 MANUAL FOB THE SUBSISTENCE DEPARTMENT, U. S. ARMY. of the officer named in the check, should also request the Commissary- General or the Treasurer or assistant treasurer, as the case may be, to send a check book to the officer to whom the funds are transferred, if he is not already supphed with one. DISBURSING OFFICERS. 106. If a disbursing officer has reason to doubt the legahty 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 Dec. 2d Comp., par. 439.) 107. Disbursing officers * * * may apply for and the Comp- troller of the Treasury shall render his decision upon any question in- volving a payment to be made by them or under them, which decision, when rendered, shall govern the Auditor and Comptroller of the Treasury in passing upon the account containing said disbursement. (28 Stat. L., 208.) Officers seeking Comptroller's decisions must apply for them through The Adjutant-General of the Army. 108. An officer disbursing subsistence funds, upon being reheved from duty at a station, will either transfer to his successor or deposit in some United States designated depository, under the proper appro- priation, to the credit of the Treasurer of the United States, the unexpended balance of pubHc funds remaining in his hands or stand- ing to his credit in a depository, close his accounts, and make final returns, marking the same "Final accounts at ." 109. Every bonded officer of the Subsistence Department who ffies a new bond will close his account under his former bond and open a new account under his new bond, submitting separate accounts current under each bond; this to enable the Treasury Department to definitely fix the responsibility of each bond. 110. An officer is not permitted to transfer funds from himself under one bond to himself under another bond. Priot to giving a new bond an officer should transfer all funds to the Treasurer of the United States or to a bonded officer in his own department, actual transfer of funds to take place. 111. Unexpended balances of appropriations for "Subsistence of the army" will be deposited to the credit of the Treasurer of the United States within three months after the close of the fiscal year to which the appropriation pertains, except at stations in the Phil- ippine Islands. 112. Accounts -and claims accruing during a fiscal year, payable from the appropriation "Subsistence of the army" for that year and remaining outstanding three months after the close of the fiscal year, will be filed with the Commissary-General for administrative action and transmission to the accounting officers for settlement and MANUAL FOB THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 27 payment through the Secretary of the Treasury. This regulation does not apply to appropriations disbursed at stations in the Phil- ippine Islands. 113. In the Philippine Islands unexpended balances of appropri- ations will be deposited to the credit of the Treasurer of the United States within six months after the close of the fiscal year to which the appropriation pertains. Claims presented thereafter will be filed for settlement as provided in the preceding paragraph. 114. Where records or other necessary data have been lost or destroyed, and the disbursing officer is thereby prevented from deter- mining the correctness of any claim presented to him, the same should not be paid by him, but should be forwarded to the Commissary- General for reference to the proper auditor for adjustment, with such information as may be in the disbursing officer's possession. The Auditor may make calls for such reports and evidence as may be available, or for statements by the parties tending to substantiate the claim presented. This course will result in more accurately arriving at the Government's indebtedness and paying the claimants what is due them. (See 12 Comp. Dec, 721.) 115. 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. VOUCHERS. 116. Vouchers for subsistence stores must be made separate from those for subsistence property. 117. 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. 118. 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. 119. When copies of papers are necessary to establish the valid- ity of a voucher in a disbursing officer's account, the copies must be certified by some officer other than the disbursing officer claiming credit on the voucher. 120. Where previous authority is not obtained for publishing an advertisement no subsequent approval will warrant the payment of the voucher for such service; 121. 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. 28 MANUAL FOR THE SUBSISTENCE DEPAETMENT, U. S. ABMY. 122. If a voucher is not paid in' the month in which the transac- tion occurs, the reason why payment was not made should be stated on the voucher on which payment is made. 123. Vouchers for reimbursement for private funds used in pay- ment of pubhc 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 certificate or affidavit (as the case may require) that the person claiming reimbursement had no personal profit in the matter. 124. When an officer not provided with funds makes an author- ized open-market purchase exceeding $100 in amount, he will duly execute Form No. 18, Supply Department (furnished by the Com- missary-General), and file it with the vouchers which are sent to the officer who is to make payment. 125. Vouchers on which payments for board money are made to civil employees on transports will show that meals for the persons concerned were not furnished on the transport during the periods covered by the vouchers, and will indicate the reasons why they were not. 126. 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 may be made only to the persons to whom the money was originally due. ADMINISTRATIVE EXAMINATION. 127. Money accounts are examined administratively in the office of the Commissary-General and any exceptions taken are noted thereon when transmitted to the auditor. The letter addressed to the officer contains the same information as is furnished the auditor. Such items are subject to suspension by the auditor until satisfactory explanation is received by him. It is not necessary for an officer to advise the Commissary-General when, in pursuance of instructions, he communicates with the Auditor for the War Department. Article IV. SUBSISTENCE STORES. Note. — See the Army Regulations for definition of subsistence stores, and see tables, paragraphs 262 to 270, inclusive, for lists of such stores. 128. Officers responsible for subsistence stores will examine all packages on hand at least once in each month, opening original pack- ages when there is a doubt as to the sound and serviceable condition MANUAL FOE THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 29 of their contents. As damaged stores never becoine any better and are frequently in the way, they should be promptly disposed of by certificate or by the action of a surveying ofiicer. 129. Wlien there is danger of the Government sustaining heavy loss by stores deteriorating, and there is no prospect of such stores being consumed in the near future, the commissary will immediately communicate with the chief commissary, through his commanding officer, with a view to having such stores shipped elsewhere. • If it be inexpedient to transport the sales articles to a place where they can be used, they will be reported, through proper channels, to the Commissary-General, with a view to their condemnation and sale at public auction under section 1241, Revised Statutes. (See 7 Comp. Dec, 260.) If it be inexpedient to transport ration articles to a place where they can be used, the commissary will report the facts to his com- manding ofiicer, who will require the organizations to utilize such stores, not to exceed the ration allowance, until the surplus is ex- hausted, or until such other action as may seem advisable can be taken to protect the interests of the Government. The Government should not sustain loss of stores through the abuse of the savings privilege, nor should the soldier be forced to consume surplus stores that have accumulated through neglect of the commissary or other responsible officers. (See par. 37.) 130. Subsistence stores which have deteriorated, but are of value for other purposes than for human food, will be condemned and sold at auction, and prior to the sale the accountable officer will cause each can, box, bottle, or other container to be stamped or indelibly marked as follows: "Deteriorated military supplies condemned and sold under section 1241, Revised Statutes." Subsistence stores which have deteriorated to such an extent as to render them without value for any purpose whatever will be con- demned and destroyed. 131. Stores condemned and ordered sold will be disposed of at auc- tion, or to the highest bidder on sealed proposals, as provided by Army Regulations. 132. Empty barrels, boxes, bags, hides, tallow, and other like articles not required for public use will be carefully preserved and sold as may be convenient, in the manner prescribed in the preceding paragraph for stores condemned and ordered sold. EXCEPTIONAL ARTICLES. 133. Upon the written guaranty of the officer or enlisted man requesting them that they will be accepted and paid for on arrival at the post regardless of their condition, any of the following articles may be called for by chief commissaries, purchased without adver- 30 MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. AEMY. tisement, 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 lists which differ in quality or size, or in size of package, from those that have been furnished the post for sales. 2. Articles of food, properly classifiable as groceries, which are not mentioned in the authorized lists. 3. Articles of cleaning materials, of stationery, ice, 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 Com- missary-General as to the proper purchasing stations from which to obtain "exceptional articles." 134. Xo malt, vinous, or spirituous liquors will be purchased by the Subsistence Department as exceptional articles, or for any other purpose. 135. 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. 136. Requests from those desiring exceptional articles will be made in duplicate on the form provided for the purpose and in accordance with the printed instructions thereon. One cop}' of each request will be retained by the commissary at the post, and one copy will be forwarded, if practicable, with the monthly requisition for reference to the purchasing commissary. If forwarded at any other time, a satisfactory explanation for so doing will be required. 137. 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. 138. Should articles be requested to be sent, the propriety of fur- nishing 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. 139. 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 shipment will not excuse the officer ordering the supplies from accepting them. 140. 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. MANUAL FOR THE SUBSISTENCE DEPAETMENT, U. S. AEMY. 31 141. 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 on the return of sub- sistence stores with the necessary explanatory remarks. 142. Purchase vouchers of exceptional ai'ticles 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 for other subsistence supplies. 143. Each invoice of and receipt for exceptional articles will show the total money value of the stores embraced therein, and have entered in red ink, on the face, the words "Exceptional articles." 144. Only the money value of exceptional articles will be entered on the returns of the accountable commissaries, items being wholly omitted, except as provided in paragraph 141 above. The same rule will apply to entries on the abstract of sales. Article V. RATIONS. Note. — For definitionB of the various rations established and the articles and amounts thereof which comprise these rations, see the Army Regulations in the Appendix and paragraph 322 of this Manual. 145. The garrison ration is for troops in garrison, on the march, and in camp; the field ration is for troops in the field in active cam- paign, with sufficient transportation; the haversack ration for troops in the field in active campaign, when transportation is limited; the travel ration for troops traveling otherwise than by marching, and separated from cooking facilities; the emergency ration for troops in time of war in active campaign for use on occasions of emergency, and the Filipino ration is prescribed for Philippine Scouts, whether in garrison, in the field, or traveling. When impracticable for Philip- pine Scouts to use the Filipino ration while traveling other than by marching, on account of the lack of cooking facilities or for other reasons, the regular travel ration may be prescribed. Ordinarily it is not intended that the field or haversack ration will be used, except in time of war beyond the advance supply depots where accountability ceases. If at any time use is made of the haversack or other form of ration on which no savings are allowed, the articles forming such ration will be dropped on special abstracts approved by the commanding officer. 32 MANUAL FOE THE SUBSISTENCE DEPAETMENT, U. S. AEMY. FRESH BREAD. 146. Fresh bread is supplied to troops in garrison from post bakeries operated in accordance with Army Regulations. In the field, if the garrison ration is furnished as authorized in permanent camps, bakeries will be established whenever practicable and operated in like manner as bakeries at posts. 147. When the field or haversack ration is furnished, a];>d troops are in active campaign, bakeries will be established when practicable. The commissary wiU furnish the flour and yeast rations due troops direct to the field bakeries, any amounts in excess of those required to furnish full allowance of bread to troops being retained by the commissary. If other stores are needed in baking bread, they wiU be furnished by the commisssary to the bakery upon properly approved requisitions. FRESH BEEF. Note. — For specifications for fresh beef, see "Specifications and conditions for subsistence stores," paragraph 331. 148. As usually furnished in the United States, hind quarters in- clude one rib. When so cut, and trimmed according to specifica- tions, the difference in weight between fore and hind quarters will not exceed 25 pounds per carcass. To comply with specifications, the proportion of fore and hind quarter meat to be delivered should be about as 13 to 12 for average size steers. 149. "Kidney fat" includes all the fat pertaining to and immedi- ately surrounding the kidneys, and does not include other suet in the hind quarters. 150. A study of the following rules will enable a commissary or inspector to see that the meat deHvered is according to specifications as to quality, condition, and sex: Both dark-red lean meat and yellow fat generally indicate age, though some young animals have a decidedly yellow fat due to pecul- iarities of breed, character of feed, etc. Light-red lean meat and white fat indicate youth. The marrow in the bones of a young animal is soft and red, and that in an old animal is hard and light in color. Soft, white, and wide cartilage indicates a young animal, while hard, dark, and thin cartilage indicates an old animal. Looking along the backbone the character of the cartilage between the verte- brae can be determined. This cartilage generally becomes hard at the age of 6 or 7 years. The cartilage of the breastbone becomes hard in an old animal. In the female the size and condition of the udder show the relative age. The udder of the heifer shows a clean cut and a firm, uniform mass in either flank, while that of the cow presents a more or less flabby appearance. Sometimes the udder of an old cow is removed, some fat taken from a steer substituted therefor, and the flank is MANUAL FOB THE SUBSISTENCE DEPARTMENT, U. S. AEMY. 33 skewered over in such a way as to resemble the udder of a heifer. The presence of skewers in the udder should arouse suspicion, and the appearance of the rest of the carcass should give conclusive proof of this deception. The carcass of a bull shows massive shoulders, thick bulging neck, and broad breast. It shows a more rounded rump and has darker and coarser meat than a steer, cow, or heifer. In the case of the bull there is an absence of scrotal fat. The fore quarters of a bull are relatively larger than his hind quarters. The carcass of a steer should show youth. Its flesh should be florid in color and firm and elastic to the touch and lighter in color than that of a cow. Its most distinctive feature is a bunch of fat known as the "cod," which is enveloped in the scrotum. In all male carcasses the section of the pelvic or "rump" bone shown in the hind quarter is more or less curved. At the outer end of this section is a crescent-shaped piece of lean meat sometimes sepa- rated from the end of the bone by a little fat. In the fore quarter of a steer in good condition the surface of the cut separating the fore from the hind quarter should show the lean meat well mottled with fat; while that of a cow shows little, if any, mottling. Each rib of a steer, as shown in the fore quarter, generally presents a well-rounded appearance, while in the fore quarter of a cow each rib presents a surface more or less flattened. In female- carcasses the section of the pelvic or "rump" bone, as shown in the hind quarter, is nearly straight, the decrease in curva- ture depending on the number of calves born to' the female. At the outer end of this section no lean meat is visible. A spayed heifer's carcass generally shows the sCar in the flank. Excessive moisture, which is mostly observed in flanks, abdomen^ under the shoulder blade, and at the brisket, in the order named, is particularly noticeable in the carcasses of old cows or any animal that is ill-conditioned. 151. At each post at which a veterinarian is stationed and which is supplied with fresh beef by local dealers from cattle slaughtered in the vicinity, the commanding oflicer, whenever it is possible to do so, will cause the veterinarian to inspect the cattle before they are slaughtered and at the time of slaughtering, and also the beef when deliverisd at the post, with a view of determining whether the con- tract requirements have been met, and to report in writing to the commanding ofiicer the result of such inspection. BEEF CATTLE. 153. Before accepting beef cattle a commissary, or board of offi- cers if convened for the purpose, should be satisfied as to their age, sex, quahty, and health. A veterinarian will assist in the inspection whenever practicable. 47266°— 10 3 34 MANUAL, FOR a?HE SUBSISTENCE DEPARTMENT, U. S. ARMY. 153. Age. — The age of cattle is estimated by the teeth. The adult animal has 8 incisor teeth in the front of the lower jaw, but none in the upper jaw, which is callous. At 2 years of age the middle 2 per- manent incisors are generally well up, having replaced the "milk teeth" present at birth. The remaining permanent incisors appear in pairs at irregular intervals, the complete set generally being fully developed at 4 years of age. After that, age can only be estimated by the wear of the teeth and the general appearance of the jaw. As age advances the teeth become more and more worn and yellowish, are not so crowded in the jaw, and lose their chisel shape, the gums at the same time receding. The age of cattle may also be roughly guessed at by the horns. When 3 years old they are smooth and handsome. At 5 a ring gen- erally appears on the horns of steers at their roots, and a new ring appears each succeeding year. These rings are, however, not well defined and are liable to be tampered with, as they can be filed off, and are therefore not a reliable guide. Cattle for army use should be between 2 and 6 years of age. 154. Sex. — A bull is an uncaatrated male. A bullock is a young bull. A steer is a male not full grown and castrated when young. An ox is a full-grown male castrated when young. A stag is a male castrated late in life. A heifer is a young female. A maiden heifer is an adult female which has not been allowed to breed. A spayed heifer is a female, with ovaries removed. A cow is a female that has had a calf. 155. Quality. — The most suitable steers are those which are mod- erately fat. Very fat animals, whose flesh wastes much in cooking, are as much to be avoided as those which are thin and underfed. A good steer should have a level, straight back, and its bones should be well covered with flesh. A fine, soft, mellow, elastic, and movable skin is a point of excel- lence. 156. Condition. — In examining a herd of cattle, the following points may be taken as indicative of good health: Movements brisk, eyes bright and full, muzzle cool and moist; dung normal, neither watery, hard, nor blood-stained; coat glossy. The animals-should, when quiet, be constantly chewing the cud; if lying down, should, when quietly raised, stretch themselves. The following points indicate ill health : Movements dull and sluggish, eyes dull and hollow, muzzle hot and dry, heat at base of horns, dull coat, tight skin. MANUAL FOE THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 35 Should an animal not stretch himself on being quietly raised, or not chew the cud for any length of time, or stand apart from his fellows, or cower behind a bush or wall, he must be looked upon with suspicion and should be rejected. 157. Purchase. — Beef cattle will be purchased only when neces- sary for supplying beef to troops in campaign or on the march. The local resources of invaded territory in the way of fresh meat should always be utilized. The animals brought in by foraging parties will be assembled in corrals established on the line of com- munications, and the slaughtering (under the observation of veterina- rians) and issuing will generally be conducted by commissary officers. In regions distant from railroad or water communication and deficient in local supplies, it may be necessary to purchase herds of cattle in advance of a movement, driving them with the command and slaughtering them as needed. Such purchases will be made by contract when practicable. If time or circumstances render open- market purchases necessary, and do not permit, of reducing to writing the terms of purchase agreed upon, the method to be used in deter- mining the net weight will be stated to, and accepted by, the parties supplying the cattle. 158. Contracts. — Contracts for beef cattle are made on the form furnished by the Subsistence Department for the purpose. This form provides for the purchase of steers only, excluding those that are wild, lame, or diseased. It specifies the maximum and mini- mum limits of age and weight, generally 6 and 2 years, and 1,400 and 1,000 pounds, respectively, and prescribes the method of determining the weight and of making deliveries as follows: If practicable, the cattle shall be weighed; in which case they shall be kept twelve hours, immediately before weighing, without food or water. Their net weight shall be considered as 55 per cent of the gross weight when the animal weighs 1,300 pounds or more; 50 per cent when weighing between 1,300 and 800 pounds; and 40 per cent when weighing 800 pounds or less. 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 perpendicularly to the line of the vertebrae, leaving but three, cervical vertebrae on the carcass, shanks of fore quarters cut off 4 inches above the point where the long bone (radius) makes a joint with the knee, shanks of hind quarters cut off 8 inches above the point where the long bone (tibia) makes a joint with the uppermost bone of the hock. The actual scale weight of the carcass of each animal thus dressed and trimmed (excluding 36 MANUAL FOK THE SUBSISTENCE DEPAKTMENT, U. S. ABMY. necks, shanks, and kidney fat) shall be considered as the average net weight of the cattle of the lot from which the animal was taken. The dehvery of the beef cattle shall be accomplished in the follow- ing manner: When the contractor is ready to deliver the cattle he should so notify the commissary. If there be a commanding officer the com- missary 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 preferably com- pany commanders. Whenever practicable, the board wiU be assisted by a veterinarian. The commissary and the commanding officer shall comprise the board if no other officers are available. As soon as prac- ticable, the board shall personally inspect the cattle, select such as con- form 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 avail- able, he shall at once pursue the course prescribed in this paragraph for a board of officers. The board shall furnish a report (or the com- missary shall furnish a certificate, as the case may be) setting forth fully the method pursued in determining the net weight of the selected cattle, the several steps taken by them or him in the perform- ance of their or his whole duty relating to the contract, and the number of head and aggregate net weight of the selected cattle. 159. Care. — In driving cattle they should be started on the road at daybreak, and after one hour they should be. stopped to rest and ruminate when they will be found to drive with more ease to them- selves than if the stoppage had not been made. At meridian, if op- portunity 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, which should be held in check to give those in rear an oppor- tunity to close up and prevent separation. A herd should never be separated in sections, especially in proceeding through a wooded country. The number of men required in the field is about 3 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. 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 intervals and within sight of each other on the outer circle. MANUAL FOE THE SUBSISTENCE DEPAEXMENT, U. S. AEMY. 37 In pasturing cattle water should be of convenient access from the feeding grounds, and cattle should not be kept on the pasture more than eight hours in twenty-four, commencing at daylight in the morn- ing, removed at the expiration of four hours, and replaced, say, at 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. When sufficient pasturage can not be secured for beeves, hay, com, 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 proportions 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. Cattlq 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. Cattle should be salted twice a week with about 4 ounces per head at each issue. 160. Slaughtering. — Roughly, one butcher is required for every thousand troops, A veterinarian should be present, whenever prac- ticable, when the animals are killed and dressed. 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 diarrhea and is otherwise prejudicial to health. For this reason beef cattle should be slaughtered late in the day, if practicable, to allow the animal heat to escape over night. In temperate climates cattle should, when prac- ticable, be killed twenty-four hours before issue; in hot climates at least ten hours. Cattle should be deprived of food for twelve hours before slaughter. 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 dry- ing Or salting, and sold as soon as practicable. Whenever time and convenience will permit, the taUow will be ren- dered, placed in suitable receptacles, and sold as soon as practicable. 161. Accounting. — Beeves will be accounted for by number and net weight on the return of subsistence stores, hides by number, and tallow by pounds. COMMUTATION OF RATIONS. 162. Commutation of rations is money paid in substitution of the ration. 163. Commutation of rations, being regulated by statute and regulations, can not be allowed by inferior authority. 164. The amount to be paid as commutation is fixed by statute in only a few cases. No specific authority to establish rates in other 38 MANUAL FOE THE SUBSISTENCE DEPAKTMENT, U. S. AEMT. cases has been given by statute, but the amounts fixed by Army Regu- lations are recognized and sanctioned in the provisions of the army appropriation acts. Note. — For general regulations governing the payment of commutation of rations, see the Army Regulations. 165. Commutation of rations may be paid on a furlough extended by proper authority irrespective of when the extension was granted. 166. Commutation of rations to members of the Nurse Corps (female) is authorized during only one month's leave in each calendar year. 167. The right of an enlisted man to commutation of rations while on furlough is not involved in the question whether an officer was or was not acting within the scope of his authority when he granted the furlough. After a soldier complies with the require- ments specified in a furlough which is officially given to him, he should not be made to suffer pecuniary loss of commutation because the officer granting the furlough exceeded his authority. 168. When an enlisted man is on furlough and is discharged before the expiration of his furlough, he is entitled to commutation of rations for the day of discharge. 169. When commutation of rations on furlough or travel order is payable from the appropriation of two fiscal years, the officer who first makes part payment from funds available for either portion of the time involved will take a copy of the furlough or order for file as a subvoucher to his receipt roll, indorse on both the original and copy the date, amount, and mode of payment, and certify on the copy that the fact of payment, has been indorsed on the original. The officer who makes final payment will take up the original, indorse on it the fact of payment, and fQe it with his receipt roll as a subvoucher. 170. Enhsted men of the army on duty at the Army and Navy General Hospital at Hot Springs, Ark., will be paid commutation of rations at the rate of 30 cents per ration, the amounts to be paid to the men by the commissary upon their individual receipts. (Execu- tive order, published in G. O. No. 53, War Department, 1907.) 171. The payment of commutation in lieu of rations to enhsted patients in hospital and members of the Nurse Corps on duty therein, as provided by Army Regulations, is not mandatory, the Secretary of War having discretion to issue rations in kind in cases where he deems it advisable. 172. Nurses not members of the Nurse Corps and hospital matrons on duty in hospitals are not entitled to commutation of rations at 30 cents per ration, but may be subsisted as are troops. 173. Under section 1288, Revised Statutes, which provides that any soldier who is captured by the enemy shall be entitled to receive, MANUAL FOB THE SUBSISTENCE DEPAETMENT, U. S. ARMY. 39 during his captivity, "the same pay, subsistence, and allowance to which he may be entitled while in actual service," a soldier so cap- tured is entitled to commutation of rations during his captivity at the rate provided in General Orders No. 37, Adjutant-General Office, 1865, viz, 25 cents per day, from the appropriation "Subsistence of the army." (6 Comp. Dec, 846.) 174. A member of a recruiting party living out of quarters may, upon proper authority, be paid commutation of rations at the con- tract price for meals at the recruiting station. 175. Cadets at the United States MiUtary Academy are allowed, in addition to their pay, one ration per day or commutation thereof, such commutation to be 30 cents per day. (Act June 28, 1902.) 176. Officers of the organized militia authorized to attend service or garrison schools are entitled to commutation of subsistence at the rate of $1 per day while in actual attendance upon the course of in- struction. Pajonent of commutation of subsistence under this head is made by the Pay Department. There is no authority of law for making such payment from the appropriation "Subsistence of the army." 177. A commissary who makes payment of commutation of rations under an order which directs the amount thereof, or any portion of it, to be charged against an enlisted man, will notify the soldier's company commander of the fact of payment and the amount to be charged, and will request him to enter in the column of remarks on the pay roll, in explanation of the charge, the following: "Refund- ment of commutation. Subs. Army, 19 — ," giving the fiscal year of the appropriation from which payment was made. The commissary in all such cases will indorse on the copy of the order which accom- panies his money accounts the fact that the company commander has been requested to make the stoppage as above, stating the amount and giving the date of the request. Similar action will be taken where other stoppages on account of subsistence have been made. Note. — For regulations governing the payment of "board money" in lieu of subsistence to employees on transports, see the United States Army Transport Service Regulations. MEALS IN LIEU OF RATIONS. 178. Upon the arrival of a recruiting officer at a city or town where he is to establish a recruiting station he will at once make inquiries at the available places in the neighborhood of the station as to the prices at which meals for his party can be obtained, and will procure them, if of proper quaHty, by open purchase at the most reasonable rates, until he can advertise for proposals by means of printed forms for advertisement, proposal, and acceptance, furnished by the Subsistence Department. 40 MANUAL FOE THE SUBSISTENCE DEPARTMENT, U. S. AEMY. 179. As better prices can undoubtedly be obtained by making con- tracts for meals for recruiting parties and recruits at recruiting sta- tions for comparatively long periods, the officers on duty at such stations will, as far as practicable, make such contracts to embrace a period of three to six months, being careful, however, not to make a contract embracing a portion of two fiscal years. 180. The meals and lunches furnished recruits by the contractor for meals should be paid for by the recruiting officer if he has funds; otherwise he will send the vouchers for payment to the chief com- missary of the department in which his station is located. 181. Charges for subsistence made under the provisions of Army Regulations, or in accordance with special instructions, against a sol- dier who has reported at a recruiting station and has been sent there- from to his proper station by the recruiting officer will include the cost of the soldier's subsistence while at the recruiting station as well as the cost of his subsistence during the journey. Recruiting officers will govern themselves accordingly in reporting to organization com- manders the cost of subsistence in such cases. In the case of a soldier who was absent without leave or in desertion when he reported at the recruiting station, the organization commander will charge against the soldier the cost of subsistence reported by the recruiting officer, diminished by the value of the ration, at 25 cents a day, for the num- ber of days between the date on which the soldier reported at the recruiting station and the date of his arrival at his proper station. If in such a case the term of enlistment of a soldier who was absent without leave expires before the charge against him for subsistence is made and collected on the rolls, the full amount reported by the recruiting officer, without deduction for rations except for the period between date of reporting at recruiting station and date of expira- tion of enUstment, will be charged on the soldier's final statements. Charges for subsistence made in accordance with the foregoing in- structions will be entered on the roUs under the heading "Increased cost of rations, subsistence, army, 19 — ." 182. The chief commissary of a department will ascertain what, if any, arrangements can be made with the various railroads and public eating houses established along lines of travel over which enlisted men are usually routed in and from his department, and if satisfac- tory arrangements are made he will cause the necessary information to be conununicated to the various commissaries and recruiting offi- cers who may be doing duty in the department, and will also cause them to be notified from time to time as changes occur. 183. When railroads equipped with eating houses, or when public eating houses established along railroads not so equipped, have agreed to furnish meals to enlisted men traveling unaccompanied by a commissioned officer on meal tickets issued for the purpose, the MANUAL FOE THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 41 commanding officer ordering transportation for enlisted men so traveling over such roads may direct the Subsistence Department to issue meal tickets for use en route. A noncommissioned officer or private traveling in charge of a detachment will be furnished the meal tickets for the detachment, and will duly execute the receipt upon a ticket for the number of meals furnished at any authorized point, and leave the receipted ticket with the representative of the eating house there present. A soldier traveling alone will receipt the ticket and leave it in the same way. These receipted tickets will be returned by the railroads or public eating houses accompanied by bills to the commissary who issued them, who will prepare vouchers and pay the same. Recruiting officers not at permanent stations may request those to whom meal tickets are addressed to forward them for payment to the chief commissary of the department, giving name and address, in which they are recruiting. 184. If soldiers to whom meal tickets are issued are for sufficient reasons unable to use them, reimbursement of the amount necessarily expended may be made to such soldiers upon a full and satisfactory explanation of the case to the chief commissary of the department in which the tickets were issued. See paragraph 123 of this Manual for requirements of reimbursement vouchers. 185. Disbursing officers will not pay accounts for meal tickets which have been improperly used, except when specially authorized by the War Department. Article VI. RATIONS AND METHODS OF ACCOUNTING. Note. — See the Army Regulations for methods of furnishing rations. 186. A full day's ration is the unit. Fractional parts of the unit for a fractional part of a day are not allowed. Enlisted men joining station at or before dinner hour of a given day will be allowed full rations for the day. A fraction of a ration less than one-half is dis- rega:fded, and a fraction more than one-half is considered a ration. 187. When rations obtained from the commissary are found by a surveying officer to be deteriorated, lost, or destroyed, so that those for whom they were procured were insufficiently subsisted and money is expended from the company fund for necessary subsistence, the company fund may be reimbursed by the Subsistence Department for the amount so expended upon a full statement of the circum- stances of the case and the approval of the Secretary of War. 188. After rations leave the commissary they are in the keeping of the troops, and any loss sustained is theirs. 42 MANUAL FOB THE SUBSISTENCE DEPAETMENT, U. S. ARMY. 189. Except in emergencies, canned roast beef should be furnished not of tener than two days 'in ten, and not at all unless vegetables can be provided and cooking facilities are available. 190. Corned beef, roast beef, and corned-beef hash will ordinarily be purchased in 2-pound net-weight cans. When emergencies require the purchase of trade packages (No. 2 cans) of these articles, such cans will be estimated as 24 ounces. Trade packages of other ration articles being of varying weights, their contents will be estimated as follows : Ounces. Fish, salmon, No. 1 cans 16. 00 Baking powder, No. J cans 8. 00 Beans, baked, No. 1 cans 10. 00 Beans, baked, No. 3 cans 32. 00 Tomatoes, No. 2i or No. 3 cans 32. 00 Tomatoes, No. 10 cans 104. 00 Jam, No. 2 cans 25. 20 Milk, evaporated: Family size 12. 00 Hotel size 32. 00 Pint cans 16. 00 Gallon cans 128. 00 Lard, No. 5 pails 66. 56 Spices, No. J cans 4. 00 Flavoring extracts: 2-ounce bottle '. 2. 00 8-ounce bottle 8. 00 In computing the cost of the ration for a month in which a holiday occurs the allowance of undrawn chicken will be 20 ounces and of undrawn turkey 19 ounces. The holidays are New Year's Day (Jan- uary 1), Washington's Birthday (February 22), Memorial Day (May 30), Independence Day (July 4), Labor Day (first Monday in Sep- tember), Thanksgiving Day (day designated by the President for national thanksgiving), and Christmas Day (December 25). 191. Civilian employees of the Subsistence Department will not be allowed rations as part of their compensation, except in time of war and in the field. KEOMBUKSEMENT ISSUES. 192. Reimbursement issues comprise those made under laws or competent orders, for which reimbursement of the subsistence appro- priation is to be made from other appropriations. 193. The commissary who makes reimbursement issues, or fur- nishes rations for which reimbursement is to be collected, should forward with his returns separate abstracts and ration accounts of all such transactions, filing with them a copy of the authority or reference to the law justifying the same. Settlement is made in Washington between the appropriations concerned. MANUAL FOB THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 43 194. When the Navy or Marine Corps, cooperating with the Army under the provisions of section 1143, Revised Statutes, are furnished with rations, the subsistence appropriation of the army is entitled to reimbursement from the corresponding appropriation of the navy. (13 Comp. Dec, 529.) Note. — See, also, Sales to bureaus or departments. ISSUES OF STORES. Note. — For authorized issues of stores, see the Army Regulations. ICE. 195. Chief commissaries will see that ice for the preservation of subsistence stores is provided where refrigerators are authorized by the Subsistence Department, and such ice will be paid for from the appropriation "Subsistence of the army," and will be accounted for on the "Certificate of gains, losses, and discrepancies," and on the return of 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 quantity used will be such as shall be ordered by the commanding officer of the post as necessary. 196. At posts or stations where ice machines are operated by the Quartermaster's Department, the Subsistence Department will not supply ice. At such places ice is issued by the Quartermaster's Department to organizations entitled to it and to the Subsistence Department for the preservation of stores. When an ice machine breaks down and ceases to produce ice, the Subsistence Department wiU supply it. 197. Ice used in offices of chief commissaries and purchasing com- missaries will be accounted for as subsistence property. Ice will not be furnished for use in offices of commissaries at posts. 198. Garrison prisoners organized into a detachment for separate messing are entitled to the allowance of ice contemplated by Regu- lations. 199. Detachments of military convicts are not entitled to the ice allowance, nor can they be considered when it becomes necessary to compute the allowance of a detachment from the number of enlisted men pertaining thereto, even though they be attached to said detach- ment for messing purposes. 200. Detachments of enlisted men, however small, if furnished with rations, are entitled to the prescribed allowance of ice. PRICES, CIVILIAN EMPLOYEES AND SEPARATE MESSING. 201. When a component or substitutive article of the ration is on hand in different kinds of packages, the price varying with the pack- age, the current price of the article in the least expensive package on hand will be used in computing the cost of the ration. In computing the value of a ration for the "Ration and savings account" the cur- rent price of the component and substitutive articles of the ration will be used. 44 MANUAL FOE THE SUBSISTENCE DEPAKTMENT, U. S. AKMY. 202. If, at a newly established post or station, a component or substitutive article has not been suppUed, or if, for any other reason, the commissary is unable to determine the current price for use in computing the cost of the ration, the price for the month (or until a supply is received) wiU be fixed by the chief commissary, who wiU base it, whenever practicable, upon the last price at the place desig- nated as the source of supply of the article for the post or station. 203. Civilian employees entitled to rations will be rationed as a detachment. The officer under whose supervision they come wiU take charge of their mess, sign their ration accounts at the commis- sary, and make an equitable distribution of amounts due to those authorized to mess separately. 204. The ration return and ration and savings account of each organization or detachment will include all enlisted men belonging to it or attached to it for rations ; the commander will make an equi- table distribution of the amounts due the men authorized to mess separately. Members of the different detachments of noncommis- sioned staff officers messing separately wiU be rationed as detach- ments, their detachment commanders making an equitable distribu- tion of the amounts due on their ration and savings account. GAINS, LOSSES, AND DISCREPANCIES. 205. If, after taking his monthly inventory, a commissary finds that minor shortages exist, through waste, breakage, errors, etc., he is allowed to drop such shortages from his returns on a certificate as prescribed, in Ms own handwriting, and approved by the commanding officer. Unusual discrepancies, not covered by the above, will be accounted for by survey reports. In cases of losses and embezzlements of subsistence stores, survey- ing officers, in their reports and recommendations, will be guided by the requirements of paragraph 715, Army Regulations. 206. When the monthly inventory indicates that stores are on hand in excess of the paper balances, the excess will be taken up under the heading "Gains." Article VII. SALES. Note. — General regulations governing the sale of subsistence stores are contained in the Army Regulations. 207. Subject to the restrictions noted in Circular No. 6, Office of the Commissary-General, 1910 (pars. 331, 332), one kind, size, brand, or variety of article except ice under each numbered item of said circular may be kept on hand for sale at any post, provided that ia MANUAL FOB THE SUBSISTENCE DEPAKTMENT, V. S. ARMY. 45 the opinion of the chief commissary such supply is warranted, con- sidering possible losses due to accumulation of varieties, sizes, etc., which may not be in regular demand. A change from one brand to another, under the same numbered heading, is allowable when such change will not result in an. accumulation. A ration article required at a post, if authorized in various kinds of packages, will be supplied only in the least expensive kind, if such package'answers every require- ment. Chicken and turkey will be sold for national holidays only. Note. — See paragraph 9 of this Manual for the duty of a chief commissary in connec- tion with neglected varieties at a post. 208. When troops are in temporary camps or on active campaign the list of articles to be kept on hand by the Subsistence Depart- ment for sale to officers and enlisted men will be fixed by the com- manding general, depending on the amount of transportation avail- able and the conditions of service. When the transportation is limited the list should ordinarily comprise, in addition to articles of the ration, only the necessary toilet articles, and tobacco, pipes, matches, writing material, and one or two varieties each of canned vegetables and canned or dried fruits. 209. The prices at which subsistence stores are sold are regulated by the requirements of the Army Kegulations. When at the close of a month the supply of an article is exhausted, the invoice price of the next lot received should govern during the month when received. 210. Cigars will be sold only by the box. 211. Hard bread is authorized to be sold to soldiers' reumons, when desired, at cost price. 212. Sales of subsistence stores to the widow of an officer or sol- dier, or to officers who board at a hotel or public boarding house, are not authorized. 213. The sale of subsistence stores to any sick or convalescent officer, soldier, or civilian on transport or in hospital, except upon the written order of a medical officer on duty with the transport, or in the hospital, is forbidden. 214. Sales will not be made on credit to officers whose pay has been stopped. 215. A retired officer may purchase at any point where subsistence stores are kept for sale,' but the Subsistence Department does not undertake to have stores delivered to a purchaser elsewhere than at the station where sold. Delays in shipment will be at the purchaser's risk. 216. The Subsistence Department is authorized to sell to an exchange at cost price any of the articles comprising the ration, and such other articles as may be on hand for sale. 46 MANUAL FOR THE SUBSISTENCE DEPAETMENT, V. S. AKMY. SALES TO BUREAUS OR DEPARTMENTS. 217. Sales of subsistence supplies to other bureaus of the War Department are made at the invoice price; sales to other executive departments at the invoice price plus 10 per cent, to cover wastage in transit, and plus the cost of transportation. 218. Hereafter vouchers for services rendered or supplies fur- nished by one department, bureau, or office to another department, bureau, or office must be sent through the office of the Commissary- General to the proper accounting officer of the Treasury Department for settlement. (See Treas. Dep. Cir. No. 54, August 14, 1907, amend- ing Treas. Dep. Cir. No. 120, 1887.) 219. In sales to the Navy and Marine Corps in the Philippines, Guam, or Cuba, the above-amended provision of Circular No. 120, Treasury Department, 1887, has been waived by the Treasury Depart- ment. Settlement in such cases will be made direct with the officer making the sale. 220. When a commissary making sales as above receives payment to cover the cost of transportation, in addition to the cost of the stores plus 10 per cent, for wastage, the transportation money so received will be taken up on his account current under the head of "Transportation of the army," and be at once transferred to some quartermaster or deposited under the proper- appropriation to the credit of the Treasurer of the United States. 221. The rate to be charged in the Philippines for transportation will be assumed, without regard to classification or point of ship- ment, to be $1.25 per 100 pounds from the United States, and 75 cents per 100 pounds from Manila to other points in the Philip- pines. 222. Officers of foreign armies attending any of the United States service schools may purchase subsistence stores under the conditions that apply to officers of the United States Army. DISPOSITION OF PROCEEDS OF SALES OF SUBSISTENCE SUPPLIES. 223. The law applicable to the disposition of funds received from proceeds of sales of subsistence supplies (stores and property) is found in the act of March 3, 1875 (18 Stat., 410), which specifically applies to the Subsistence Department, and provides that the "Proceeds of all sales of subsistence supplies shall hereafter be exempt from being covered into the Treasury, and shall be immediately available for the purchase of fresh suppHes." Subsistence "supplies" embrace what are known as subsistence "stores" and subsistence "property," and the word "supplies" is clearly defined in a decision of the Second Comptroller, under date of December 30, 1889 (Gilkeson's Digest Decisions, Second Comptroller, vol. 3, par. 1336), which reads: 1336. The eubsistence supplies contemplated by the provision of the act of March 3, 1875 (18 Stat., 410), declaring the proceeds of all sales of such supplies iirjiediately MANUAL FOK THE SUBSISTENCE DEPARTMENT, U. S. AEMY. 47 available for the purchase of fresh supplies, comprise not only the supplies denomi- nated subsistence stores, but also the necessary means for handling, preserving, issuing, selling, and accounting for these supplies, as tools, scales, measures, utensils, station- ery, safes, office furniture, etc. (De'.ember 30, 1889, Q. M. D., 3: 54.— Gilkeson.) The law as embodied in the previously mentioned act of March 3, 1875, regarding the deposit of the proceeds of sales of subsistence supplies was, under date of February 7, 1890, construed by the Second Comptroller (Gilkeson's Digest Decisions, Second Comp- troller, vol. 3, par. 1261), as follows: 1261. Under the provision in the act of March 3, 1875 (18 Stat., 410), exempting the proceeds of all sales of subsistence supplies from being covered into the Treasury, no portion of the appropriation "Subsistence of the army" can legally be withdrawn to be deposited and covered into the Treasury as a miscellaneous receipt on account of "Proceeds of government property." (February 7, 1890, Q. M. D., 3: 103.— Gilkeson.) Abticle VIII. STORAGE AND STOREHOUSES. 224. For the proper storage of 25,000 complete garrison rations a room 20 by 50 feet is required, or,say, 1,000 square feet of floorspace. This contemplates the storing of baking powder and spices on shelves built over the vinegar or sirup barrels. Four shelves, 20 inches apart, each 12 by 1^ feet, are required. Maximum height of stores, 9 feet. The meat ration is supposed to be bacon, and the vegetable ration, 70 per cent, potatoes and 30 per cent, canned tomatoes. Omitting the fresh vegetables, a room 20 by 40 feet, or 800 square feet of floor space, would be required. 225. When practicable, each kind of subsistence stores will be placed by itself, the packages arranged so as to allow the air to cir- culate among them, and to permit the kind, quantity, and age (date of purchase) of each lot to be readily ascertained. 226. 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. 227. Old newspapers, interstitially set between sacks of flour, furnish to mice a desirable material for nest building, and the flour will be left untouched. 228. The window openings of storehouses should be provided with iron bars and shutters. In hot weather the sun should be excluded, and at night the sashes and shutters should be opened for ventilation, Avire screens or a curtain of bagging or other suitable material being fastened in the window openings to keep out flies. Neatness should be observed everywhere, especially in salesrooms. 48 MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 239. The keys of storehouses will not be intrusted to enlisted men or civilians without great circumspection upon the part of the ac- countable officer; and keys of storehouses should be in possession of officers at night. 230. Vegetables should not be stored in cellars under subsistence storehouses. Such articles as coffee, teas,, sugars, flour, etc., are injured by the emanations from decaying vegetables. Vegetables should therefore be stored in root houses — structures apart from the storehouses — constructed in the earth or on the surface by and at the expense of the Quartermaster's Department. Article IX. SUBSISTENCE PROPERTY. 231. Subsistence property may be divided into the following classes of articles: 1. Stationery. 2. Office furnishings. 3. Bake ovens at posts, and equipment pertaining thereto. 4. Cooking and baking equipment for the field. 5. Cooking equipment when traveling (except on transports). 6. Miscellaneous articles used in testing, handling, preserving, issu- ing, and selling subsistence stores. Note. — For complete list of articles of subsistence property authorized, see table, paragraph 270. 232. Chief commissaries of departments are authorized to call upon purchasing commissaries for such of the articles embraced in the authorized list for their office use or for the use of commissaries at posts in their departments as in their judgment may be considered necessary. 233. Chief commissaries are authorized to contract for the con- struction of brick ovens required at posts in their departments, pro- vided the cost does not exceed $1,000 per oven. If the cost is in excess of that amount, authority of the Commissary-General is required. If field baking equipment is required, chief commissaries will call upon purchasing commissaries designated by the Commissary- General. 234. The Quartermaster's Department has charge of the erection of the bakery buildings, including the plumbing, heating, and light- ing fixtures used therein. The cost of power used in operating author- ized bread-making machinery must be paid from the bakery fund. For complete list of post bakery equipment, see table, paragraph 262. MANUAL FOE THE SUBSISTENCE DEPARTMENT, U. S. AEMY. 49 235. Requisitions for authorized articles of subsistence property- will be naade out on forms provided for the purpose, semiannually, on January 1 and July 1, for periods of twelve months, and be mailed, after approval, to the chief commissary not later than the fifteenth of the month in which made. When such requisitions are made, the class of property for which the article is desired must be stated — that is, whether for post bakery equipment, field bakery equipment, commissary chest equipment, field desk equipment, field range No. 1 equipment, field range No. 2 equipment, kitchen car equipment, portable gas cooker equipment, or whatever it may be. (See tables, pars. 262 to 270, inclusive.) A careful inventory of all property on hand will be taken before the requisition is made. 236. Requisitions for ovens for post bakeries will state the source of light for same, whether oil, gas, or electric. If electricity, specify the current, whether alternating or direct, and the voltage. Requisitions will state the number of feet of 10-inch galvanized-iron pipe, and the number of elbows required to connect the oven with the stack. 237. Articles of subsistence property not on the authorized list will, if needed, be made the subject of special requisition (through military channels to the Commissary-General), with requisite descriptions and explanations showing the necessity for same, and giving estimated cost. 238. All subsistence property out of repair may be repaired, if deemed judicious and economical; .but that at posts only when repairs are directed by the chief commissary of the department. Commissaries at posts will submit on their semiannual requisitions for property a list of property out of repair, indicating the repairs needed, estimated cost, and place where repairs should be made. Similar reports may be made at intermediate dates if repairs are urgently needed. Repair parts for ovens will give the name and size of the oven, and if for Marshall or Middleby oven will state the serial number of the part required. If cut of repair parts of oven in use at post is not on file at office of the commissary, he will call on the purchasing com- missary, St. Louis, for same at once. When repairs are required for field ranges or field bakeries of any pattern, the name of the maker and date of contract must be given in addition to the size, etc. 239. Upon receipt of field cooking and baking equipment, or other subsistence property, it will, if not required for immediate use, be carefully prepared for storage and placed therein in dry, well venti- lated storerooms. All commissaries having such property in storage will make requi- sition for the necessary asphaltum varnish, paraffin mixture, and 47266°— 10 4 50 MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. AEMY. paint brushes to properly coat articles liable to rust. The asphaltum varnish will be used to paint the outside of field ranges, to entirely cover knock-down field bake ovens and the iron portions of the fire hoes, pan hooks, pickaxes, rakes, and shovels; the paraffin mixture will be used to coat, by immersion in the melted mixture, bake pans, saws, cleavers, knives, butcher steels, axes, hatchets, hammers, etc. Before either varnish or paraffin mixture is applied, articles will be thoroughly cleaned, and all rust removed, either by scraping or rub- bing with emery cloth. When equipment that has been used is turned in to the commissary, he will see that it is thoroughly cleaned before he returns the memorandum receipt of the officer who has been responsible for it. 240. Subsistence property in good condition and not required for use at a post or station, will be reported to the chief commissary, and by him, to the Commissary-General, with a view to its use in other de- partments. If it is inexpedient to transport it to a place where it can be used, it will be likewise reported, with a view to its condemnation and sale at public auction under section 1241, Revised Statutes (see 7Comp. Dec.,260). Purchasing commissaries or depot conamissaries under direct con- trol of the Commissary-General will report this information direct. In cases of loss or embezzlement of subsistence property, surveying officers, in their reports and recommendations, will be guided by the requirements of paragraph 715, Army Regulations. 241. Envelopes for official use are provided under contract by the Postmaster-General. Only such officers of the Subsistence Depart- ment as are authorized in orders of the War Department may pur- chase such envelopes. They will be ordered direct from the con- tractors and paid for as provided in the contracts. Information on the subject is pubHshed from time to time in general orders. 242. For official use in the Subsistence Department only white en- velopes of the following sizes, printed or plain, will be ordered: Letter sizes: No. 11, lOf by 4 J inches, and No, 9, 8| by 3| inches. Note size: No. 6, 6 by 3 J inches. 243. Official headings and penalty clauses will be requested to be jirinted by the contractors in plain type, of the form and style of printing now authorized under the Army Regulations. 244. When tji^jewriting machines, duplicators, and other writing or copying machines have been allowed by the Commissary-General, the purchase or supply of all needful equipment for the same is authorized. 245. All movable articles of subsistence property will, if practi- cable, be conspicuously branded or stamped with the letters "U. S.," preceded and followed by the distinctive crescent of the department, cusps to the right. MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 51 PROPERTY IN THE FIELD. 246. Subsistence property in the field is limited to absolute re- quirements, as follows: 1. Field cooking and baking equipment. (See tables, pars. 263, 264, 265.) 2. Commissary chests and their equipments of tools, etc. (See table, par. 268.) 3. Field desks, packed with necessary stationery, blanks, etc. (See table, par. 269.) 4. Folding platform scales. 5. Field safes. 247. Commissaries at posts will keep on hand a sufficient quantity of field cooking equipment to supply all organizations at the posts and 25 per cent additional as a reserve supply. (See tables, pars. 263 and 264.) 248. Commissaries at posts will supply the organizations thereat with the necessary field ranges, complete, on memorandum receipts of their respective commanding officers, who will be responsible for the care and preservation of the property and see that it is kept prop- erly cleaned and greased to prevent rust. The commanding officer will cause this property to be thoroughly inspected once every two months. 249. When organizations are ordered to indefinite field service field ranges complete for companies will be invoiced to the commissary of the organization, who thus becomes accountable for them and issues them on memorandum receipts to the company commanders. The latter should not be required to assume accountability for subsistence property. 250. BaJce ovens and apparatus pertaining thereto. — Bread will be baked in the field in division bakeries whenever practicable; if not practicable, then in regimental bakeries. As a rule, bakeries will not be established for units smaller than a regiment. When not practi- cable to operate even a regimental bakery, it will generally be neces- sary to issue hard bread. 251. Commissaries at posts will keep on hand one regimental field bakery equipment for each regiment or fraction of a regiment as large as a battalion stationed at the post. When required for field service the necessary equipment will either be issued on memorandum receipts or invoiced to battalion or regimental commissaries, accord- ing to the probable length of the service. (See table, par. 265.) 252. Folding platform scales. — The folding platform scale used by the Subsistence Department in the field is of 300 pounds capacity, scale graduated to show one-fourth pound. Dimensions of platform, about 13 by 20 inches. Weight, about 97 pounds. 52 MANUAL FOR THE SUBSISTENCE DEPAKTMENT, U. S. AKMY. 253. Field safes.— The field safe is about 16 by 17 by 27 inches in dimensions and weighs about 112 pounds. KITCHEN TOURIST CAKS, KITCHEN CARS, AND PORTABLE GAS COOKERS. 254. In movements by rail of recruits or organizations, when spe- cial train service is provided and the time required for the journey will exceed forty-eight hours (the actual time required for the jour- ney to be calculated by adding a sufficient percentage to the scheduled passenger time to allow for the usual delays to troop trains, taking into account also the additional delays involved in caring for animals accompanying mounted organizations), and the number of men to be transported is 30 or more, the Quartermaster's Department will arrange, whenever practicable, to provide kitchen tourist cars for the journey at the rate of one for each 200 men or fraction thereof, and will arrange with the carriers to furnish a sufficient number of tables for each troop car. The kitchens will be completely equipped by the contractor for the preparation of meals, and a sufficient number of deep enameled plates to properly serve the troops will be provided as a part of the kitchen equipment. The contractor will also provide a cook and a cook's helper for each kitchen, and the Subsistence Depart- ment will reimburse the contractor for the wages of these men from the time of their departure from their home stations to the time of their return thereto. When sufficient cars are not obtainable to pro- vide one car for each 200 men, one additional cook may be allowed when more than 200 men are traveling. The contractor will also provide the ice necessary for the preservation of stores en route, and will submit bills therefor to the Subsistence Department for payment. Payment for the use of the kitchen part of the car will be made by the Subsistence Department at the contract rate for two sections of a tourist car between the initial and terminal points of the journey. A mess officer designated by the commanding officer will have general charge of the rations and cooking and serving of meals and will report to the commanding officer any loss of or damage to any portion of the kitchen equipment and the names of the persons or organizations responsible for such loss or damage, in order that the money value may be collected at once from company funds or other source and charged against such persons or organizations. When it is impracticable to send an officer with the troops, the noncommis- sioned officer in charge will perform the duties herein prescribed for the mess officer. 255. When it is impracticable to secure a kitchen tourist car as contemplated by paragraph 254, the Quartermaster's Department will provide for like journeys sufficient space in a baggage or other car for use by the command as a kitchen and will arrange with the carriers to furnish a sufficient number of tables for each troop car. MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 53 The equipment for these cars will be provided by the Subsistence Department. When not in use such equipments will be stored at depots designated by the Commissary-General, from which they will be obtained by organizations requiring them by application to the chief commissary of the department. A mess officer designated by the commanding officer will give a memorandum receipt for the equip- ment. The issuing officer will invoice the articles to the depot com- missary nearest the point at which the troops will detrain, forwarding with the invoices the corresponding memorandum receipt. The mess officer will install the equipment in the kitchen car, supervise its use en route, and ship it at the end of the rail journey to the officer to whom it is invoiced, receiving back his memorandum receipt. In case of loss or damage of any portion of the equipment the money value will be charged to the person or organization responsible for such loss or damage. For list of kitchen car equipment see table, paragraph 266. When kitchen cars are furnished for troops travel- ing by rail, commanding officers of such troops will receipt to the railroad official in charge for the fuel supplied by the railroad com- pany for use in the ranges installed in the kitchen cars for cooking the meals of the troops. 256. When kitchen tourist cars or kitchen car equipments are not available or authorized, a portable gas cooker has been designed for use on standard sleeping cars, tourist cars, day coaches, or baggage cars, equipped with Pintsch gas lighting system. " This cooker has a capacity for providing hot coffee and hot food for 48 men, the maximum number carried in one car. One cooker should be supplied for each car occupied by troops composing the troop train and one cooker to each section of horse trains. The garrison ration will be used when these cookers are supplied. Paragraph 255, Sub- sistence Manual, will be observed in obtaining and handling this equipment. For list of portable gas cooker equipment see table, paragraph 267. 257. Whenever mounted organizations are moved by rail, with their animals, equipments, and materials, it is desirable that complete units be kept together in trains divided into convenient train sections. In such cases separate cooking facilities adequate to the size of the command, as contemplated in paragraphs 254, 255, and 256, should be provided for each train section. 258. When kitchen tourist cars, kitchen cars, or portable gas cookers are provided, officers traveling with the troops will not re- quire the cooks to prepare for them any food other than that pro- vided for the regular meals of the enlisted men. 259. Each troop car will have a sufficient number of kettles or boilers and clean dish towels to enable the men to wash their indi- 54 MANUAL FOR THE SUBSISTENCE DEPAKTMENT, U. S. AEMY. vidual mess kits. Company commanders are responsible for the providing of these articles and for the details of their use. 260. The garrison ration will be furnished for recruits or troops traveling with kitchen tourist cars, or when space in a baggage or other car is used by the command as a kitchen. 261. The mess officer will be responsible for the proper cooking and serving of the meals. At the end of the journey he will divide the unconsumed rations among the organizations of the command. 262. BAKERY EQUIPMENT FOR VARIOUS SIZED POSTS. [A, garrisons of two regiments or more; B, ^rrisons of one but less than two regiments: C, garrisons of one battalion or more; D, garrisons of less than one battalion.] Articles and remarks. B. C. 2 1 2 1 1 1 2 1 2 2 2 2 4 3 4 2 2 1 2 2 4 3 X 2 2 1 2 1 2 1 1 i>l 2 1 72 48 l.W 100 n 2 2 f) 2 4 Axes Boilers a Where bakeries are equipped with steam heat and running water a water heater is authorized. Bowls, chopping Boxes, proof Portable, metal, each of maximum capacity of oven. For bakeries without proof rooms. Brushes: B ench For greasing loaves Buckets, galvanized iron Cans, galvanized-lron, (4 to nest) Clocks, alarm Colanders, 16 inch top: 10-inch bottom: 10 inches deep Crocks, 5-gallon, for yeast Knives, butcher Masher, potato Measures: 1-gallon 1-quart Mixers, dou^h, operated by electricity or steam Ovens, contmuous bakers, 10 by 12 feet inside If double-deck draw-plate oven is authorized, one less oven to be supplied. Fans: Bread — 1-pound 2-pound Dish Dust Peels, baker's Pokers, oven Racks, bread, portable, 9 shelves 8 inches apart Refrigerator Scales: Dough -. Platform Scoops, large Scrapers, dough Shovels, short handle Sieves, flour, 1 band, and 1 for dough mixer Spatulas Tables, kneading, size 4 feet 6 inches by 14 feet for A and B , and 4 feet G inches by 12 feet for C and D Thermometers: Dough Oven, when not part of oven Water Troughs, dough, metal, on wheels Standard length 6 feet G inches. If dough mixer is not used, to be made of wood on trestles. 144 300 4 3 10 2 1 3 1 4 12 2 2 2 2 ! 6 1 1 2l 1 2 6 1 2 2 1 cl 24 50 oA tin boiler of 20 gallons capacity. This will be supplied to bakeries which are rot equipped with eam heat or running water. I> If post approaches the size of a regiment and electric power is available. "=8 by 10 ffeet oven for posts smaller than two battalions. MANUAL FOE THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 55 In making requisitions euch article of equipment will be called for separately ; they will be invoiced and accounted for separately, and not as ''Post bakery, complete," etc . 263. The company field range, complete, designated as range No. 1 (capacity for 111 men), will be furnished at the rate of one No. 1 range for each company not exceeding 111 men in strength; two No. 1 ranges or one No. 1 and one No. 2 range for each com- pany over 111 men strong. Range No. 1, complete, consists of the following articles: 1 field range (1 body, No. 41, and 2 lanterns, folding. 1 boiling plate, No. 42). 2 pans, bake. No. 52. 4 boilers, Nos. 48, 49, 50, and 51. 1 pipe, smoke, elbow. No. 47. 1 dipper, J-gallon. 4 pipe, smoke, joints, Nos. 43, 44, 1 dipper, pint. 45, and 46. 1 dredge, salt. 1 saw, meat, 16-inch blade. 2 forks, meat, large. 1 skimmer, large. 1 grate, for coal. 2 spoons, large. 1 guard, tent. 1 steel, butcher's. 3 knives, butcher, 10-inch. The numbers indicated above are placed upon the parts of the equipment, and in ordering spare parts it will only be necessary to order by number. In making requisitions each article of equipment will be called for separately; they will be invoiced and accounted for separately, and not as "range No. 1, complete," etc. Range No. 1 alone weighs about 145 pounds; its dimensions over all are 35^" by 25i" by 17". The weight of the range and above equipment complete is about 230 pounds. 264. The detachment field range, complete, designated as range No. 2 (capacity for 55 men), will be furnished for detachments and authorized messes, and consists of the following articles: 1 field range (1 body. No. 61, and 1 lantern, folding. 1 boiling plate, No. 62). 2 pans, bake. No. 52. 2 boilers, Nos. 50 and 51. 1 pipe, smoke, elbow. No. 67. 2 dippers, pint. 4 pipe, smoke, joints, Nos. 63, 64, 1 dredge, salt. 65, and 66. 2 forks, meat, small. 1 saw, meat, 16-inch blade 1 grate, for coal. 1 skimmer, small. 1 guard,- tent. 2 spoons, small. 2 knives, butcher, 8-inch'. 1 steel, butcher's. The numbers indicated above are placed upon the parts of the equipment, and in ordering spare parts it will only be necessary to order by number. In making requisitions each article of equipment will be called for separately; they will be invoiced and accounted for separately, and not as "range No. 2, complete," etc. 56 MANUAL FOB THE SUBSISTEKCE DEPAKTMENT, U. S. AEMY. Eange No. 2 alone weighs about 97 pounds j its dimensions over all are 20J" by 21f " by 16f ". The weight of the range and above equipment complete is about 160 pounds. 265. The following is the equipment and personnel of a regimental field bakery: 2 axes. 6 bars, grate. 2 boards, dam, for dough troughs. 2 brushes, bench. 2 brushes, for greasing loaves. 3 brushes, scrubbing. 4 buckets, galvanized iron. 6 cans, sponge, nested. 1 case for clocks and thermometers. 2 clocks, alarm. 1 colander, 12-inch. 3 covers, canvas, for bread and proof racks. 2 covers, canvas, for dough troughs. 1 cover, canvas, for oven. 1 cover for sponge can. 1 hatchet, claw. 1 hoe, fire. 1 hook, pan, 5 feet long. 2 irons, angle. 4 lanterns, folding. 1 measure, gallon, graduated. 1 measure, quart, graduated. 1 oven, field, knockdown. 36 pans, bake, 12 inch by 24 inch. 1 pickax, with handle. 3 racks, folding, bread and proof 1 rake, common. 1 scales, spring balance. 1 scoop, large. 1 scoop, small. 3 scrapers, dough. 1 shovel, long handle. 1 shovel, short handle. 1 sieve, flour, 13-inch. 1 table, molding. 1 thermometer, common. 1 thermometer, oven. 2 troughs, dough. 1 wrench, monkey, 8-inch. 3 stoves, Sibley, with pipe. 3 tents, pyramidal, complete. 1 wagon, 4-mule, complete. Personnel: 2 bakers. 3 laborers. 1 teamster. Quartermaster's property. The diilerent parts of the knockdown field oven are numbered, and in ordering spare, parts it will only be necessary to designate the number of the part desired. In making requisitions each article of equipment will be called for separately; they will be invoiced and accounted for separately, and not as "field bakery, complete," etc. For capacity, weight, and dimensions of the field ovens and above equipment see paragraphs 339 and 340. 266. The kitchen car equipment, as furnished, consists of 2 ranges, crated, 2 chests of utensils, 2 crates of tanks and boilers, and 2 ice chests, the following being a complete list of the articles constituting such equipment: 2 basins, hand. 2 boards, bread. 2 boilers, round, 35-gallon. 2 boilers, round, 80-gallon. 2 boilers, square, 28-gallon. 2 boilers, square, 35-gallon. 4 brushes, scrubbing. 8 buckets, galvanized iron. 6 cans, milk. 2 chests, ice. MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 57 2 chests, utensil. 2 cleavers, 8-inch cut. 2 crates, boiler and can. 2 cutters, meat. 4 dippers, J-gallon. 2 dippers, pint. 20 dredges, pepper. 36 dredges, salt. 8 forks, meat. 2 hatchets, claw. 2 irons, soldering. 3 knives, butcher, 8-inch. 3 knives, butcher, 12-inch, 6 knives, paring. 2 mashers, potato. 6 openers, can. 4 pans, bake, large. 8 pans, bake, small. 8 pans, dish, 19-inch. 2 pans, frying, 10-inch. 2 pans, sauce, 2-quart. 330 plates, enamel. 2 ranges, kitchen car. 2 rolling pins, 20-inch. 2 cans rosin. 2 saws, meat, 22-inch. 2 screw-drivers, 8-inch, flat blade. 2 shears, tinner's, 4-inch. 2 sieves, flour, 13-inch. 2 skimmers, large. 2 sticks solder, prepared. 10 spoons, large. 3 steels, butcher's. 2 tanks, galvanized iron, 55-gallon. 2 tanks, galvanized iron, 70-gallon. 40 yards toweling. 2 turners, cake, large. 2 wrenches, monkey, 12-inch. 2 wrenches, Stillson, 18-inch. In making requisitions each article of equipment will be called for separately; they will be invoiced and accounted for separately, and not as "kitchen-car equipment, complete," etc. 267. The following is a complete list of the articles constituting the equipment of the portable gas cooker: 2 bags, coffee. 1 board, bread and meat cutting. 1 board, slop. 1 boiler, round, copper. No. 2. 1 boiler, round, copper, No. 3, with cover. 1 boiler, round, gal. iron, No. 4. 1 book, instruction. Portable Gas Cooker. 1 brush, scrubbing. 1 bucket, galvanized iron. 2 couplers. 2 dippers, pint. 1 dredge, salt. 1 fork, meat, small. 1 piece hose, gas, 2-foot. 1 piece hose, gas, 12-foot. 2 knives, butcher, 8-inch. 2 mats, asbestos. 1 opener, box. 4 openers, can. 1 pliers, combination. 1 screw-driver, 8-inch, flat blade. 2 spoons, small. 1 stand burner, with 2 straps and cover. 1 steel, butcher's. 1 box tapers, wax. 1 trunk, with 2 keys. 1 ball twine, hemp. 1 spool wire, copper. 20 yards toweling. In making requisitions each article of equipment will be called for separately; they will be inyoiced and accounted for separately, and not as "portable gas cooker, complete," etc. The weight of the gas cooker and above equipment is about 219 pounds; it occupies 9.7 cubic feet. In bag, canvas, nail. 58 MANUAL FOE THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 268. Commissary chests prescribed for field use are equipped with the following articles: 1 axe. 1 bag, canvas, for nails. 6 bags, cotton, 50-pound. 6 bags, cotton, 100-pound. 6 bags, gunny, 100-pound. 2 blades, meat saw, 22-inch. 2 candlesticks, galvanized iron, spiked bottom and sides. 1 cleaver, 8-inch cut. 100 feet clothesline. 2 faucets, wood, 8-inch. 1 funnel, quart. 1 hammer, claw. 1 handle, hammer. 1 handle, hatchet. 1 hatchet, claw. 6 hooks, meat, for racks. 1 knife, butcher, 8-inch. 1 knife, butcher, 10-inch. 2 lanterns, folding. Each article of equipment will be invoiced and accounted for separately and not as "commissary chests, complete." The weight of a commissary chest, packed, is about 90 pounds; dimensions about 31 by 17 by 13 inches. 269. Field desks are equipped with the following articles: 1 measure, liquid, quart, i pound nails, wire, 4d. J pound nails, wire, 6d. i pound nails, wire, lOd. 6 needles, packing. 1 opener, box. 3 openers, can. 3 pencils, lumber. 1 saw, hand, crosscut. 1 saw, meat, 22-inch. 1 scales, spring balance. 1 scoop, large. 1 scoop, small. 1 scraper, box. 1 screw-driver. 1 piece, solder, prepared 1 steel, butcher's. 1 tap borer. 2 pounds twine, sacking. 1 gross bands, rubber. No. 18. 1 book, memorandum. 50 envelopes, official, No. 9. 50 envelopes, official. No. 11. 1 eraser, knife blade. 1 eraser, rubber. 1 box fasteners, paper. 6 packages ink, powder, black. 3 packages ink, powder, red. 2 ink wells, rubber. 1 lantern, folding. 2 sheets paper, blotting. 24 sheets paper, carbon, letter. 3 pencils, indelible. 3 pencils, lead, black. -1 pencil, red and blue. 4 penholders. 36 pens, steel, assorted. 1 ruler, wood, 18-inch. 2 tablets, letter, pen. 3 tablets, letter, triplicating. 2 tablets, note, pencil. 1 manual, Subsistence Department, and the following blank forms: Number and name of form; Number packed. 1. Account current 2. Abstract of expenditures 3. Voucher for commutation of rations in hospital 4. Roll for personal services, commutation of rations^ and liquid coffee money 6. Blank form of furlough (tor making duplicate copies) 7. Voucher tor purchases, or services not personal 9. Ration and savings account 10. Liquid co£fee account (with organizations^ 11. Invoice of funds 12. Abstract of subsistence stores sold 14. Permit to purchase on credit (enlisted men) 15. Statement of credit sales to enlisted men 16. Statement of dues from enlisted men 6 6 6 6 12 6 6 6 MANUAL, FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 59 Number and name of form. 17. Receipt for stores purchased on credit by olTicers 19. Return of subsistence stores 20. Abstract of purchases of subsistence stores (small) 21. Abstract of purchases or transfers of subsistence stores (large) . 23. Combined invoice of and receipt for stores or property 24. Ration return (12 books, 25 blanks in book) 26. Issue slip (0 books, 25 blanks in book) 27. Ration certificate (1 book, 25 blanks in book) 28. Abstract of issues 30. Return of subsistence property 32. Specifications and conditions for subsistence stores 41. Monthly requisition for stores and funds 42. Requisition for subsistence property 43. Requisition for exceptional articles 44. Requisition for blanks 50. Statement to accompany reports of survey 56. Cash book 57. Cash sales book 58. Sales ledger 59. Cash sales slips 60. Charge sales slips 61. 1 pad, receipt for payment of charge sales 63. Certificate of gains, losses, and discrepancies 64. Commissary and inventory book 65. Conversion table Bakery blanks. 66. Statement of daily sales 67. Abstract of flour and bread consumed 68. Sales ledger — Bakery 69. Quarterly statement of bakery transactions 70. 1 pad, receipt for payment of charge sales of the bakery War blanks (field form). 1. Field return of subsistence stores (2 books, 100 blanks in book) 2. Waybill and transfer slips (6 books, 25 blanks in book) 3. Field ration return (12 books, 25 blanks in book) Number packed. 6 12 300 150 25 6 3 1 4 2 4 2 6 1 1 1 2 4 100 4 1 1 60 12 1 4 100 200 150 300 The field desk will be invoiced and accounted for as "field desk, complete." The packed field desk weighs about 100 pounds. Outside dimen- sions, 26J inches long, 13f inches wide, 21| inches high. 270. The following list of authorized subsistence property com- prises aU the articles that are usually required in the transaction of the business of the Subsistence Department in garrison, camp, or field. Articles prefixed by an asterisk (*) may be dropped from an accountable officer's returns upon his certificate that they became unserviceable by fair wear and tear in the public service. Articles not prefixed with an asterisk (*) when they become unserviceable will be submitted to an inspector. Description. Axes Axes, pick., *Bags, canvas *Bags, coffee. *Bags, cotton. *Bags, cotton . *Bags, gunny, *Bags, paper - *Bags, paper. *Bags, paper. *Bags, paper. *Bags, paper. *Bags, paper. 4* pounds, 29-inch handle. (For F. B. E. only.) For nails. (For C. C. E. only) (For P. G. C. E. only.) 50-pound, 4 yards to the pound. lOO-pound, seamless. 100-pound, 14-ounce. 1-pound, 10-strength. 3-pound, 15-strength. 5-pound, 20-strength. lO-pound, 25-strength. 16-pound, 30-strength. 25-pound, 50-strength. 60 MANUAL FOR THE SUBSISTENCE DEPARTMENT, V. S. AEMY. Articles. Description. *Bags, paper *Bacds, rubber Bars , grate Basins, hand, agate ♦Baskets, desk ♦Baskets, waste-paper Baths, blotter Bells, desk, small Bells, electric Bits, auger ♦Blades, mea1>saw Blocks, meat Boards, bread Boards, bread and meat cutting Boards, dam, for dough trough Boards, slop Boilers Boilers, field range Boilers, field range Boilers, field range . .' Boilers, field range Boilers, with handle Boilers, round Boilers, round Boilers, round, copper Boilers, round, copper Boilers round, galvanized iron Boilers, square Boilers, square ♦Books, copying ♦Books, instruction ♦Books, journal, 4-qulre ♦Books, memorandum Books, professional ♦Books, record, 4-quire ♦Books, stock ♦Bowls, chopping ♦Bowls, letter-press Bowls, wash ♦Boxes, packing Boxes, proof Braces, carpenter ♦Brooms, corn ♦Brooms, whisk ♦Brushes, bench ♦Brushes, dust ♦Brushes, feather duster ♦Brushes, for greasing loaves ♦Brushes, letter-press ♦Brushes, marking ♦Brushes, paint ♦Brushes, scrubbing ♦Brushes, stencil ♦Brushes, window Buckets, galvanized-iron ♦Burlap, yards Buttons, push, electric Cabinets, typewriter ♦Calendars, memorandum Candlesticks, galvanized-iron, spiked bottom and sides. Canisters, tea Cans, galvanized-iron Cans, milk Cans, sponge, nested Cases, lilank - Cases for clocks and thermometers Cases, record Chairs, office Chairs, revolving Chamois skins . ." Chests, commissary Chests, Ice Chests, utensil Cleavers, 8-inch cut ♦Clips, letter ♦Clips, spring Clocks, alarm Clocks, office ♦Cloth, emery ♦Clotheslines Colanders, large SO-pound, lOO-strength. Sizes as required. As required. (For F. B. E. only.) (For K. C. E. only.) 11 by 13 inches. 10 by 12 inches. (For C. C, P. C. , and D. C. only.) (For C. C, P. C, and D. C. only.) Do. Best quality. (For P. C. and D. C. only.) Sizes as required. 24 to 36 inch. (For K. C. E. only.) (For P. G. C. E. only.) (ForF. B. E. only.) (For P. Q. C. E. only.)^ 20-gallon. (For P. B. E. only.) No. 48. (For No. 1 F. B. E. only.) No. 49. (For No. 1 F. R. E. only.) No. 50. (For No. 1 and No. 2 F. R. E. only.) No. 51. (For No. 1 and No. 2 F. R. E. only.) 9-gallon. (For P. G. C. E. only.) 35-gallon. (For K. C. E. only.) 80-gallon. (For K. C. E. only.) No. 2. (For P. G. C. E. only.) No. 3. (For P. G. C. E.only.) No. 4. (For P. G. C. E. only.) 28-gallon. (For K. C. E. only.) 35-gallon. (For K. C. E. only.) 10 by 12 inches, 500 leaves. (For C. C, P. C, and D. C. only.) (For P. G. C. E. only.) Cloth back and cover, round edge. 4 by 6| inches. $ *. Leather. Cloth back and cover, round edee. As required. (For C. Q., P. C.,and D. C. only.) (ForP.B. E.only.) ^ As required. (For C. C, P. C, and D. C. only.) As required. Sizes as required. (For P. C. and D. C. only.) (For P. B. E. only.) Best quality. (For P. C. and D. C. only.) 27 pounds vo the dozen. Good quality. Good quality. (For P. B. E. and F. B. E. only.) Good quality. Do. Good quality. Good quality. Good quality. Do. Do. Do. Do. Best quality. As required. Good quality. (For C. C, D. C, and P. C. only. ) To be furnished only upon requisitions approved by the Commissary-General. For desks. (For C. C. E. only.) Cylindrical, japanned, screw top. (For P. B. E. only.) (ForK.C. E.only.) (ForF. B. E.only.) One to each commissary office. (ForF. B. E.only.) Kinds required for keeping card records. (For C. C. E. only.) (For K. C. E. only.) Do. Best quality. Small. As required. (For F. B. E. and P. B. E. only.) To be furnished only upon requlstitions approved by the Commissary-General. As required. Do. (For P. B. E. only.) (For F. B. E. and P. B. E onlv.) (For C. C, P. C, and D. C. only.) MANUAL FOK THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 61 Articles. Description. Colanders, small y. . ♦Composition, hektograph Coolers, water Couplers ♦Covers, barrel Covers, canvas, for bread and proof racks. Covers, canvas, for dough troughs Covers, canvas, for ovens Covers, copper. No. 3 boiler Covers, for sponge cans Crate, for boilers and cans ♦Crocks, 5-gallon *Cups, sponge Cuspidors, metal Cutters, meat Desks, field Desks, flat-top Dictionary Dippers, J-sallon. Dippers, 1-pint... Directory, city . . . ♦Dishes, .soap ♦Dredges, pepper. ♦Dredges, salt Duplicators Dustpans ♦Envelopes, white. No. 6 ♦Envelopes, white. No. 9 ♦Envelopes, white. No. 11 ♦Envelopes, white, No. 6 ♦Envelopes, white. No. 9 ♦Envelopes, white, No. 11 ♦Erasers, Imife-blade ♦Erasers, rubber ♦Excelsior ♦Eyelets ♦Fasteners, paper Eaucets,inet^ ♦Faucets, wood, 8-inch Files, card, index Files, card, record ♦Files, document ♦Files, letter ♦Files, order Files, Sharmon Fixtures, roll paper, 24-inch . ♦Folders, paper, 10-inch Forks, meat, large Forks, meat, small ♦Funnels, XXX tin ♦Funnels, XXX tin Gates, molasses ♦Glue, liquid ♦Grates, ranges ♦Guards, tent Hanuners, claw, best steel . . . ♦Handles, ax ♦Handles, hammer ♦Handles, hatchet ♦Handles, mop ♦Handles, pickax Hatchets, claw, best steel Hatchets, ice Head raisers Heaters, water Hektographs Hoe, fire Holders, twine ♦Hooks, box ♦Hooks, meat ♦Hooks, meat, for racks Hooks, pan ♦Hoops, hickory Hose, gas, Moot pieces Hose, gas, 12-foot pieces ♦Ice ♦Ink, black ♦Ink, copying ♦Ink, crimson (ForF. B. E. only.) In cans. As required. (ForP. G. C. E.only.) As required. (ForF. B. E.only.) Do. Do. (For P. O. C. E. only.) (ForF. B. E.only.) (For K. C. B. only.) (ForP. B. E.only.) As required. (For K. C. E. only.) (For F. D. E. only.) As required. (For C. C, P. C, and D. C. only.) To be furnished only upon requisitions approved by the Commissary- General. (For No. 1 F. R. E. and K. C. E. only.) (For No. 1 and No. 2 F. R. E., K. C. E., and P. Q. C. E. only.) (For C. C, P. C, and D. C. only.) As required. (For K. C. E. only.) (For No. 1 and No. 2 F.B. E., K. C. E., and P. G. C. E. only.) (For b. C, P. C, and D. C. only.) Official. Do. Do. Plain. Do. Do. Best quality steel. Ink and pencil. As required. (For P. C. and D. C. only.) As requried. Do. Do. Do. Do. Cap size. C. E. only.) G. C. E. only.) (For No. 1 F. K. E. and K (For No. 2 F. E. E. and P Pints Quarts. As required. Pint cans, screw top. As required. (For No. 1 and No. 2 F. R. E. only.) IJ-pound, 14-inch handle. 29-inch. 14-inoh. 14-inch. (For F. B. E. only.) 2-pound, 14-inch handle. (For P. C. and D. C. only.) (For P. B. E. only.) As required. (For F. B. E. only.) Tinned hook and bar. No. 3 or 4. Tinned. 5 feet long. (For F. B. E. only.) (For P. C. and D. C. only.) (For P. G. C. E. only.) Do. (For ('. C, P. C, and D. C. only.) Quart bottles. Do. 2-ounce bottles. 62 MANUAL FOK THE SUBSISTENCE DEPARTMENT, V. S. AEMY. Articles. Description. *Ink, helctograpli *Ink, marlcing *Inlc powder, black *Ink powder, red Inkstands Ink wells, rubber *Iron, strap Irons, angle Irons, branding, large Irons, branding, small Irons, soldering *Knives, batcher, 8-inch *Knives, butcher, 1 0-inch *Knives, butcher, 12-inch *Knives, paring ^Lampblack Lamps, oven Lanterns, folding *Liuing, ranges *IiinoIeum *Liunber *Mashers, potato *Matches, safety *Mats, asbestos *Mats, door : *Mats, linoleum, 6 feet square *Mea5ures, liquid, graduated *Measures, liquid, graduated Mirrors, wasnstand Mixers, dough *Mixture, paraffin *Mops *Mucilage *Mucilage *Nails, wire *Needles, packing *Oil, lubricating *Oil, typewriter *Openers, box, steel *Openers, can Ovens, bake Ovens, bake, knock down Padlocks, brass *Pads, desk *Pads, self-inking Pans, bake Pans, bake. No. 52 Pans, bake, large Paris, bake, small Pans, bake, 1-pound loaves Pans, bake, 2-pound loaves *Pans, dish, 19-mch Pans, frying, 10-inch Pans, sauce, 2-quart *Paper, blotting *Paper, carbon, cap *Paper, carbon, letter ♦Paper, oiled *Paper, toilet *Paper, wrapping, manila *Paper, wrapping, manila *Paper, writing, cap *Paper, writing, folio post *Paper, writing, letter *Paper, writing, note *Paste *Peels, baker's ♦Pencils, blue and red ♦Pencils, indelible ♦Pencils, lead, black ♦Pencils, lumW Penholders, rubber or wood Pens, ruling ♦Pens, steel, coarse ♦Pens, steel, fine ♦Pens, steel, stub ♦Pins, pyramid ♦Pins, rolling, 20-inch ♦Pipe, smoke, elbow ♦Pipe, smoke, elbow ♦Pipe, smoke, elbow, galvanized-iron, lO-inch ♦Pipe, smoke, joint, galvanized-iron, 10-inch. Small bottles. Quart cans, screw top. (For F. D. E. only.) Do. Do. (For P. C. and D. C. only.) As required. (For F. B. E. only.) (For K. C. E. only.) (For P. B. E. only.) (For No. 1 and No. 2 F. R. E., F. B. E., F. D. E., and C. C. E. only.) As required. (For P. C. and D. C. only.) (For K. C. E. and P. B. E. only.) (For C. C, P. C, and D. C. only.) (For P. G. C. E.only.) Gallon, XXX tin. Quart, XXX tin. As required. (For P. B. E.only.) Composed of 60 per cent paraffin , 40 per cent rosin, with 8 ounces of petrolatum oil to 100 pounds of mixture. 2-ounce bottles. Quart bottles. Sizes desired. ()-inch. Pint cans, screw top. Best quality, bottles, small. 12-inch. (For P. B. E. only.) (For F. B. E. only.) Best grade. (For F. B. E. only.) (For No. 1 and No. 2 P. H. E. only.) For K. C. E. only.) Do. (For P. B. E. only.) Do. (For K. C. E. and P. B. E. only.) (For K. C. E. only.) Do. (For C. C, P. C, and D. C. only.) Flat. Roll, 24-inch. Jars, with brush. (For P. B. E. only.) (ForK. C. E.only.) No. 47. (For No. 1 F. E. E. only.) No. 67. (For No. 2 F, T{. E. only.) (For P. B. E. only.) Do. MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 63 Articles Description. ♦Pipe, smolte, joint, nested *Pipe, smoke, joint, nested Pitcliers, water Plates, enamel Fliers, combination ♦Pokers, oven *Pots, marking *Pots, watering *Powder, insect Presses, letter Protectors, check Pullers, nail Punches, eyelet Backs, bread, portable Racks, folding, bread and proof.. ♦Racks, pen Racks, towel Bakes, baker's Ranges, field. No. 1 Ranges, field. No. 2 Ranges, kitchen-car •. Refrigerators, small Refrigerators, standard ♦Rests, arm ♦Ribbons, typewriter Roasters, coffee ♦Rope ♦Rosin, cans Rugs, carpet, 6 feet square ♦Rulers, wood, 18-inch. -•. Safes, field Safes, office ♦Sawdust Saws, hand , crosscut, 26-inch Saws, hand , rip^ 26-inch Saws, meat, 16-mch blade Saws, meat, 22-inch blade Scales, counter Scales, dough Scales, platform Scales, platform, folding Scales, postal Scales, spring-balance ♦Scoops , large ♦Scoops, small Scrapers, box, bit ♦Scrapers, dough Screw-drivers ♦Seals, red paper, gummed ♦Shades, window Shears, banker's, 9-iiich Shears, 1 inner's, 4-incb ♦Sheets, blotter bath Shovels, lone-handle Shovels, short-handle Shovels, potato, wire-scoop Sieves, flour Sieves, flour, one hand Skids Skimmers, large Skimmers, small *Soap, laundry '^Soap, scouring ♦Soap, toilet ♦Solder, prepared, pieces Spatulas Sponges, large Sponges, small Spoons, large Spoons, small ♦Stamps, dating Stamps, metal ♦Stamps , rubber Stand and burner, with 2 straps and cover.. Stands, dictionary Stands, for record cases. Stands, letter-press Stands, typewriter (For No. 1 F. R. E. only.) (For No. 2 F. R. E. only.) P. C.and D. C. only.) Stands, water-cooler ■'.Starters, liung Steels, butcher's, 14-inch.. Nos. 43, 44, 45, and 46. Nos. 63, 64, as, and 66. As required. (For K. C. E. only.) As required. (For P. B. E. only.) J-pound packages. As required. (For C. C. Do. Best quality. As required. (For P. B. E. only.) (For F. B. E. only.) Do. (For No. 1 F. R. E. only.) (For No. 2 F. E. E. only.) (For K. C. E. only.) (For P. B. E. only.) As required. To be furnished only upon requisitions approved by the Commissary-General. As required. (For P. C. only.) As required. (For P. C. and D. C. only.) (For K. C. E. only.) As required. Brass edge. (See par. 253.) As required. (For P. C. and D. C. only.) Best steel. Do. Best steel. (For No. 1 and No. 2 F. R. E. only.) Best steel. As required. (For P. B. E. only.) As required. (See par. 252'.) As required. 60 pounds, by 2 ounces. (For P. B. E. and F. B. E. only.) 8-inch, flat blade. As required. 10 inch by 12 inch. (For C. C, P. C, and D. C. only.) (For F. B. E. only.) (For P. B. E. only.) As required. (For No. 1 F. R. E. and K. C. E. only.) (For No. 2 F. R. E. only.) (For C. C, P. C, and D. C. only.) (For P. B. E. only.) (For No. 1 F. R. E. and K. (". E. only.) (For No. 2 F. R. E. and P. G. C. E. only.) (For P. G. C. E. only.) , . ^ . (For C. C, P. C, and D. C. only.) To be furnished only upon requisitions approved by the Commissary- General. (For C. C, r. C, and D. 0. only.) To Ix! furnished only upon requisitions approved Ijy the Commissary-General. 64 MANUAL FOB THE SUBSISTENCE DEPABTMENT, U. S. AEMY. Articles. Description. Sweepers, carpet Tables, kneading Tables, molding Tables, oiBce ♦Tablets, letter, pen ♦Tablets, letter, pencil ♦Tablets, note, pen ♦Tablets, note, pencil ♦Tablets, letter, triplicating ♦Tablets, note, triplicating ♦Tags, shipping Tanks, gafvanized-iron Tanks, gal vanized-iron Tap-borer ♦Tape, red. No. 19 ♦Tapers, wax, boxes ♦Thermometers, common ♦Thermometers, dough ♦Thermometers, office Thermometers, oven ♦Thermometers, water Tongs, ice ♦Toweling, yards ♦Towels, hack ♦Traps, mouse ♦Traps, rat Triers ^ Troughs, dough Troughs, dough, metal, on wheels. Trucks Trunks, with two keys ♦Tumblers Turners, cake, large ♦Turpentine, quart cans ♦Twme, cotton, balls ♦Twine, hemp, balls ♦Twine, sacking, pounds Typewriters ♦Varnish, asphaltum, air-drying turpentine.. Wardrobes Washstands ♦Wax, sealing ♦Weights, paper, metal Whetstones ♦Wire, copper, spools Wrenches, monkey, 8-inch Wrenches, monkey, 12-inch Wrenches, Stillson, 18-inch Wringers, mop (For C. C, P. C, and D. C. only.) (For P. B. E. only.) (For F. B. E. only.) Linen. 55-gallon. (For K. C. E. only.) 70-gallon. (For K. C. E. only.) 1 inch by 12 inch. (For. P. G. C. E. only.) (ForF. B. E. only.) (For P. B. E. only.) (For P. B. E. and F. B. E. only.) (For P. B. E. only.) (For P. G. C. E. and K. C. E. only.) (For F. B. E. only.) (For P. B. E. only.) As required. (For P. G. C. E. only.) (For K. C. E. only.) Screw top. As required. To be furnished only upon requisitions approved by the Commissary-General. As required. (For P. G. C. E. only.) (For K. C. E. only.) Do. As required. ABBEEVIATIONS. C. C Chief commissary. P. C Purchasing commissary. D. C Depot conraiissary. P.B.E Post bakery equipment. F. B. E Field bakery equipment. No. 1 F. R. E No. 1 field range equipment. No. 2 F. R. E No. 2 field range equipment. K. C. E Kitchen car equipment. P. G. C. E Portable gas cooker equipment. F. D. E Field desk equipment. C. C. E Commissary chest equipment. Article X. BLANKS AND RECORDS. BLANKS. 371. Eequisitions for blanks for commissaries in the United States at posts, arsenals, in the field, etc., will be made on the Conunissary- General; in the Philippines on the chief commissary of the division. Such requisitions will be made ordinarily for a four months' supply MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 65 for a garrisoned post, on March 1, June 1, September 1, and Decem- ber 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 attention to the proper care and use of blanlis furnished them. 272. Commissaries at posts are the sources of supply for all com- pany commanders, regimental commissaries, and other persons needing subsistence blanks at posts and subposts. 273. Each commissary at a permanent post should be provided with not exceeding one blank case for the careful preservation of blanks. 274. The following is a complete list of the blank forms furnished bj^ the Subsistence Department: Number of form. Name of form. 18 (supply division) . 5 (supply division) . . 4 (supply division) . . 17 (supply division) . Sa (supply division). 10.. 11.. 12.. 13.- 14.. 15.. 16.. 17... 18... 19... 20... 21.. 22a. 23.., 24.., 25... 26... 27... 28... 29... 30... 31... 32. 33. 34. 35. 36. 100C(Q. M. G. O.). lOODC ----- 100 E( 100 F( 37. )(Q. M. G. O.).. !(Q. M. G. O.).. P(Q.M. G. O.).. F0KM3 PEETAININQ TO ACCOUNTS AND RETURNS. Account current; Abstract of expenditures. Voucher for commutation of rations in hospital. Roll for personal services, commutation of rations, and liquid coffee money. Certificate for commutation of rations. Blank form of furlough (for making duplicate copies). Voucher for purchases, or services not personal. Meal tickets (25 tickets in book). Report of open-market purchases exceeding SIOO. Application for authority to advertise. Request to newspaper to pubjish advertisement. Voucher for advertising. Voucher for job printing. Ration and savings account. Liquid coffee account (with organizations). Invoice of funds. Abstract of subsistence stores sold. Account of sales at auction or on sealed proposals. Permit to purchase on credit (enlisted men). Statement of credit sales to enlisted men. Statement of dues from enlisted men. Receipt for stores purchased on credit by officers (25 receipts in book). Return of subsistence stores: Abstract of purchases of subsistence stores, small. Abstract of purchases or transfers of subsistence stores, large. (Included under " War Blanks.") Combined invoice of and receipt for stores or property. Ration return (25 blanks in book). Receipt roll for recruit kits issued. Issue slip (25 slips in a book). Ration certificates (25 In book). Abstract of issues. Abstract of beef cattle and forage. Return of subsistence property: Abstract of purchases or transfers of subsistence property. BLANKS USED IN CONNECTION WITH PUKCUASES Specifications and conditions for subsistence stores. Abstract of proposals, small. Abstract of proposals, large. Abstract of proposals, large, extra inside sheets. Bidder's guaranty. Contractor's bond, principal not a corporation, sureties individuals. Contractor's bond, principal not a corporation, surety a corporation. Contractor's bond, principal a corporation, sureties individuals. Contractor's bond, principal a corporation, surety a corporation. Contract for supplies. Contract for meals for recruits (proposal and acceptance). Contract for beef cattle. "•Furnished only to such ofBcers as the Commissary-General may designate. 47266°— 10 5 66 MANUAL FOR THE SUBSISTENCE DEPAKTMENT, U. S. ARMY. Number of form. Name of form. 40 REQUISITION BLANKS. Estimate of funds (chief and purchasinE commissaries and recruiting officers). Monthly requisition for stores and funds. 41 42 Requisition for subsistence property. Request for exceptional articles. Requisition for blanks. 43 44 45a (Included under "War Blanks.") 46 REPOETS. Monthly personal report (officers of the Subsistence Department). 47 . . Personal report (post commissary sergeants). 48 49 Price list of subsistence stores at posts. 60.. Statement to accompany reports of survey. 61 TRANSPORT BLANKS. Return of civil employees and extra duty men. Daily issue of subsistence stores on transports. 52 63 Abstract of subsistence stores expended, etc., on transports. List of passengers furnished meals on transports. 54 66 66 MISCELLANEOUS. Cash book. 57 68 Sales ledger. 59 60 61 Receipt for payment of charge sales. 62 Memorandum receipt for subsistence property. 63 64 Commissary and inventory book. Conversion table. 66 BAKERY BLANKS, Statement of daily sales. 67 68 Sales ledger, bakery. 69 Quarterly statement of bakery transactions. Receipt for payment of charge sales of the bakery. Field Form No. 1 Field Form No. 2 Field Form No. 3 22o WAR BLANKS. Field return of subsistence stores. Way bill and transfer slip (26 to book). Field ration return. 46 o a Furnished only to such officers as the Commissary-General may designate. 275. The following explanations are inserted in order to show the purpose of the various blanks referred to, and the occasions when they are used. The method of their preparation is not explained, as full instructions are given on the blanks. These instructions must be carefully studied and complied with. ACCOUNT CURRENT. 276. The "Account current" is a report of all public funds for which the commissary has been accountable during the period covered. It is supported by numerous other forms showing expendi- tures and receipts. MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 67 ABSTRACT OF EXPENDITURES. 277. All expenditures are abstracted on the "Abstract of expendi- tures," which is, therefore, a voucher to the "Account current." Expenditures thus abstracted must also be covered by vouchers, which are prepared on different forms according to the nature of the expenditures. Voucher for "Commutation of rations in hospital," is used when commutation of rations in hospital is paid; "Roll for personal services, commutation of rations and liquid coffee money" for expenditures for personal services, commutation of rations, or as liquid coffee money to individuals; "Voucher for purchases or services not personal" for purchases or for services not personal; (supply division) "Voucher for advertising" for advertising; (supply division) "Voucher for job printing" for job printing; "Ration and savings account" for ration and savings accounts; "Liquid coffee account (with organizations)" for liquid coffee money to organiza- tions. SUBVOUCHERS TO ABSTRACT OF EXPENDITURES. 278. When commutation of rations is paid on roll for personal services, commutation of rations, and liquid coffee money to a person distant from the paying commissary, the certificate prescribed by " Certificate for commutation of rations" is filed with it as a sub- voucher to the abstract of expenditures. "Blank form of furlough" is used in making duplicate copies of furlough for file with roll for personal services, commutation of rations, and liquid coffee money as a subvoucher when the latter form is used for paying commutation of rations on furlough. When "Voucher for purchases, or services not personal" is used in paying for meals furnished on meal tickets, meal tickets are filed with it as subvouchers. Open-market purchases exceeding $100 are reported on (supply division) "Report of open- market purchases exceeding $100," which is used with "Voucher for purchases, or services not personal" as a subvoucher; (supply division) "Application for authority to advertise," and (supply divi- sion) "Request to newspaper to publish advertisement" are vouchers to (supply division) "Voucher for advertising." INVOICE OF FUNDS. I 279. WTien funds are transferred from one officer to another, an "Invoice of funds" is sent by the former to the latter officer. The receiving officer uses this invoice as a voucher to his account current. When the transfer is made in currency, the receiving officer receipts on the "Invoice of funds" for the amount receivecl, detaching the receipt from the form and returning it to the invoicing officer, who uses it as a voucher to his account current. If the transfer is made by check, either to the order of the receiving officer or placing the sum to his credit in a depository, no receipt is given. The check 68 MANUAL, FOB THE SUBSISTENCE DEPAETMENT, U. S. ABMY. itself when received by the Treasury Department is accepted as the voucher of, the invoicing officer, who describes it on his account current by number, name of depository on which drawn, and name of payee. ABSTRACT OF SUBSISTENCE STORES SOLD. 280. Subsistence stores sold are abstracted on "Abstract of sub- sistence stores sold," which, as it accounts for funds received, becomes a voucher to the account current of the officer; and, as it also accounts for stores disposed of, it is likewise a voucher to the return of sub- sistence stores. If stores have been sold on credit to enlisted men, a statement of such sales is prepared on "Statement of credit sales to enlisted men," which is forwarded as a voucher to the abstract, and "Statement of dues from enlisted men" is prepared by the commissary and furnished to commanding officers for action toward collection, as contemplated by the Army Regulations. Enlisted men authorized to purchase on credit under Army Regulations are furnished by their company commanders with a permit prepared on "Permit to pur- chase on credit (enlisted men)." Officers purchasing on credit receipt to the commissary in duplicate on "Receipt for stores purchased on credit by officers" for the value of the stores purchased. One copy of the receipt is ffied with the commissary's retained abstract, and the other copy is forwarded by the commissary to the paymaster who pays the officer, or to the chief paymaster of the department, for collection. Names of officers purchasing on credit are entered on the abstract in the space provided for the purpose. ACCOUNT OF SALES AT AUCTION OR ON SEALED PROPOSALS. 381. "Account of sales at auction or on sealed proposals" is used as a voucher to the account current (and also as a voucher to the return of subsistence stores or subsistence property) when sales are made of condemned supplies, or empty barrels, boxes, etc. RETURNS OF SUBSISTENCE STORES AND OF SUBSISTENCE PROPERTY. Note — For general regulations concerning property accountability and responei- bility, see the Army Regulations. 282. A "Return of subsistence stores" is a consolidated statement of all stores for which tHe commissary was accountable during the period covered; and a "Return of subsistence property" is a similar statement as to the property. Returns of subsistence stores will ordinarily cover monthly periods and returns of subsistence property semiannual periods (ending June 30 and December 31). Such returns will be rendered at intermediate dates when an officer closes his accounts. 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. MANUAL FOB THE SUBSISTENCE DEPARTMENT, U. S. ABMY. 69 ABSTRACT OF PURCHASES OF SUBSISTENCE STORES. 283. Stores received by purchase, whether paid for or not, are, if the items are few, entered direct on the return of stores. If the items are numerous, the purchases are abstracted on "Abstract of purchases of subsistence stores, small," or "Abstract of purchases or transfers of subsistence stores, large," which becomes a voucher to the return. Purchase vouchers, "Voucher for purchases, or services not personal," if for stores actually received by the accounting officer, become vouchers to the return as well as to the abstract of expenditures. When requisition for supplies is made on the inhabitants of an enemy's country in time of war, the receiving officer takes up all the stores (or property) on his return, whether he pays for them or not. If he pays for them he uses "Voucher for purchases, or services not personal." If he does not pay for them he prepares a receipt in trip- licate on "Receipt for. subsistence supplies (in an enemy's country)," giving the original to the person furnishmg the stores and forwarding the duplicate copy to the officer charged with the settlement of these accoimts. The tissue sheet will be retained by the receiving officer as a record. On making payment the officer uses "Voucher for purchases, or services not personal," as a voucher, attaching thereto "Receipt for subsistence supplies (in an enemy's country) " as a sub- voucher. The same forms are used for purchases in time of war in an enemy's country. COMBINED INVOICE OF AND RECEIPT FOR STORES OR PROPERTY. 284. When stores or property are transferred from one commis- sary to another, invoices and receipts, both in duplicate, are prepared on "Combined invoice of and receipt for stores or property" and sent to the receiving commissary. The receiving officer notes in red ink on the invoices the date when the supplies were received, and also notes in red ink on both invoices and receipts any discrepancy between the invoices and the quantities, descriptions, or condition of the sup- plies received. In case of discrepancy not noted by the receiving quartermaster, he will at once apply for a survey to ascertain the quantity and nature of the discrepancy and fix the responsibility therefor. The amount actually received is taken up by the receiv- ing commissary on his return, who fdes as voucher for this amount one of the invoices with the red-ink notations, retaining the other with his papers and returning both receipts to the shipping commis- sary. The shipping commissary retains one of the receipts, for- warding the other to the Commissary-General for file with his returns, in substitution for quartermaster's receipts previously forwarded by him. In case of discrepancy, the returns of the receiving commissary remain unsettled in the Commissary-General's office pending the 70 MANUAL FOE THE SUBSISTENCE DEPARTMENT, U. S. AEMY. receipt of the surveying officer's report, which report should be for- warded by the receiving commissary as soon as received. When transfers during a month have been too numerous for entry direct on the return, an abstract of transfers is prepared on "Ab- stract of purchases or transfers of subsistence stores, large," for stores, or "Abstract of purchases or transfers of subsistence property" for property, which abstract becomes a voucher to the return. Invoices of stores, or property may be signed by another for the accountable officer. This is the only exception to the general rule that accountability papers must be signed by the accountable officer. 285. Issues made by a commissary are abstracted on the "Abstract of issues." The issues are made on "Ration returns," which are referred to on the abstract but retained by the commissarj^. The commanding officer ordering the issues certifies to the correctness of the abstract. When issues are made, "Issue sUps" are prepared by the issuing commissary in duplicate, showing articles and quantities drawn. One copy, receipted by the officer drawing the stores (or the person authorized by him to receive and receipt for the supplies), is filed by the issuing commissary as an office record, the other being given to the receiving officer of the organization. If a company or detachment is detached from a command, the commissary will fur- nish the officer in charge with a "Ration certificate "showing the date to which the ration account has been settled. ABSTRACT OF BEEF CATTLE AND FORAGE. 286. An "Abstract of beef cattle and forage" is used only in the field when beef cattle are being provided. It shows the net yield of beef from cattle slaughtered, number of cattle fed, and amount of forage consumed on each day of the month, and is used as a voucher to the return of stores. 287. The names of the blanks in the lists under "Blanks used in connection with purchases," "Requisition blanlis," and "Reports" indicate sufficiently the purpose for which they are used; those under "Transport blanks" are for use on transports. MISCELLANEOUS BLANKS. 288. The "Cash book" shows the financial transactions. The "Cash sales book" is used for cash sales. The "Sales ledger" shows the charge sales, paid for at the end of the month, and the credit sales. The "Cash sales sUp" is for cash sales. The "Charge sales slip" is for charge sales. "Receipt for payment of charge sales" is used when payments of charge sales are made, "ilemorandum receipt for subsistence property" is used when subsistence property is loaned to an officer or organization. "Certificate of gains, losses, and dis- crepancies" is to cover gains, wastage, and other small losses. The "Commissary fend inventory book" and the "Conversion table" explain themselves. MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 71 BAKERY BLANKS. 289. The "Statement of daily sales;" the 'Abstract of flour and bread consumed;" the "Sales ledger, bakery;" the " Quarterly state- ment of bakery transactions;" and the "Receipt for payment of charge sales of the bakery" pertaiu to the bakery, and explain them- selves. WAR BLANKS (FIELD FORM). 290. The names of the blanks under "War blanks (field form)" indicate sufficiently the purpose for which they are used. The term "requisition" as used on "Requisition for subsistence supplies (in an enemy's country)" is used La the technical sense of a "demand "for supplies made upon the inhabitants of an invaded territory. The war blanks are furnished to such officers as the Commissary-General may designate. OFFICE RECORDS. 291. The following card or book records will be kept in the office of commissaries at posts, chief commissaries, and purchasing, depot, and sales commissaries, respectively. These are office records and will not be removed by an officer when relieved, viz : Commissaries at posts. — ^A record card ffle, a card index file, a docu- ment ffie, an order ffie, a cash sales book, a cash book, a sales ledger, a commissary and inventory book. Chief commissaries. — Files required for the card-record system, order ffies, a cash book, a commissary and inventory book for each post, a survey book, and any other books or files necessary in the ad- ministration of their offices. Purchasing, depot, and sales commissaries. — FUes required for the card-record system, order ffies, cash book, stock book, inventory book, cash sales book, sales ledger, and any other books or ffies necessary in the administration of their offices. When a commissary is relieved his successor will sign a receipt in duplicate for these records, specifying in detail the records transferred. The original copy of this receipt will be filed as a permanent office record, and the duplicate will be retained by the officer relieved. OFFICE OF COMMISSARIES AT POSTS. 292. The record card ffie, card index ffie, and document ffies are prescribed and their use explained by General Orders No. 92, War Department, 1909. 293. The cash book will contain a record of all financial transac- tions of the commissary, and will be kept in conformity with the printed instructions therein, so that at the close of business each day balances of cash on hand, funds on deposit, and total balances may be determined. This will permit inspection and verification of entries and balances at any time by the commanding officer or an inspector. 72 MANUAL POK THE SUBSISTENCE DEPARTMENT, U. S. AKMY. The balance due the United Sta^^es shown by this book must agree with that shown on the account current. 294. The cash sales book, the sales ledger, cash sales slips, charge sales slips, and records of credit sales will be kept in conformity with the printed instructions therein. The figures reported on the abstract of subsistence stores sold must agree in every particular with the fore^ going records. 295. The total amount .entered in the cash sales book during the month will be the amount to be entered on the abstract of subsistence stores sold as "Cash sales," and the amount outstanding in the ledger will be the amount of "Credit sales," the sum of the two, added to the amount entered on the abstract of sales in space "Ration and savings account sales," being the total amount of the abstract. This total amount will be larger than the value of stores sold as figured on the abstract, by reason of fractional prices. The gain in cash will be taken up on the abstract in the space provided therefor. 296. In the "Commissary and inventory book" is kept a record of the monthly inventories of stores, and of the amounts received, shipped, gained, saved, and condemned during the month. From it the consumption of the various articles is readily figured and used as a basis for the monthly requisition. The balances shown by the monthly returns of the commissary should agree with the inventory amounts. OFFICES OF CHIEF COMMISSARIES. 297. Correspondence records of chief commissaries will be kept by the card system, as prescribed by General Orders, No. 92, War De- partment, 1909. The commissary and inventory books for each post contain the same data as those used at the posts. The character of the survey record is described in paragraph 10 of this Manual. OFFICES OF PURCHASING AND DEPOT COMMISSARIES. 298. The stock book prescribed for depots should be so prepared and kept as to show at the close of each day the amount on hand of the various articles of stores. Stores received at a depot for imme- diate shipment to fill calls on hand should not be entered in the stock book. At the close of each month proper entries of gains or losses should be made in the stock book to balance it with the aniounts found to be on. hand at inventory. A record of the required monthly inventories is kept in the inventory book. CASH BOOKS. 299. Bonded officers of the Subsistence Department are required to keep individual cash books showing all of their money transactions. These cash books accompany the officers on change of station. MANUAL, FOE THE SUBSISTENCE DEPAKTMENT, U. S. ARMY. 73 Article XI. THE ORGANIZED MILITIA. Note. — For a r6sum6 of laws, regulations, and decisions affecting the Organized Militia, see " Regulations for the Organized Militia, 1910." IN THE SERVICE OF THE STATE. 300. Section 1661, Revised Statutes, as amended by act of June 22, 1906, appropriates $2,000,000 annually for the use of the Organized Militia of the several States and Territories and the District of Colum- bia, to be apportioned among them by the Secretary of War. 301. As relating to subsistence, this appropriation is available for the procurement by a State of subsistence stores or property for use of the Organized Militia and for payment for subsistence fur- nished enlisted men of the Organized Militia while engaged in actual field or camp service for instruction, under section 14 of the act of January 21, 1903, or in joint encampments, maneuvers, or field instruction with the Regular Army under section 15 of the act of January 21, 1903, as amended by the act of April 21, 1910. 302. Subsistence stores and property will be furnished to a State, under specific authority of the Secretary of War in each case, at cost price. Such cost is chargeable to the State's allotment, or may be met from funds appropriated by the state legislature — in the latter case cost of transportation must be added. 303. Subsistence property furnished to a State, though charged to its allotmeht, remains the property of the United States and must be receipted for by the governor of the State or the commanding gen- eral of the National Guard of the District of Columbia, or by some duly designated officer of the Organized Militia thereof and accounted for over the signature of the governor of the State or the commanding gen- eral of the National Guard of the District of Columbia, annually on the 31st of December, on the blank form of "Return of subsistence prop- erty," furnished by the Subsistence Department. The return should be forwarded to the Chief of the Division of Militia ilffairs, War De- partment, within two months after the end of the calendar year for which the return is made. 304. The United States is not concerned with the manner in which the several States subsist their militia while in camp, the law not contemplating the issue of rations in kind by the Subsistence Depart- ment. The only limitation, so far as the United States is concerned, is that the subsistence of the militia while in camp shall not exceed the average cost of the regular army ration. This cost is 25 cents for the field ration and 40 cents for the travel ration. 305. Amounts expended for subsistence within the limit of cost of the regular army ration are chargeable to a State's allotment. Ex- 74 MANUAL, FOR THE SUBSISTENCE DEPARTMENT, U. S. AEMY. penses for subsistence incurred in excess of 25 cents per man per day- while in camp or 40 cents whUe traveling to and from camp must be borne by the State. 306. Accounts of the United States disbursing officer appointed by the governor of a State are forwarded monthly to the Secretary of War for administrative examination by the Division of Militia AfPairs and subsequent settlement by the accounting officer of the Treasury. The accounts are prepared on forms furnished by the Chief, Division of Mihtia Affairs. 307. The account current includes an abstract of subsistence, on which are entered the amounts of every purchase on account of sub- sistence for the month. Comparing the total amount expended with the number of rations to which the various organizations were entitled enables the accounting officers to fix the charge to be made against the State's allotment. 308. The Organized Militia may, through the governor or adju- tant-general of a State or Territory, with the approval of the Secre- tary of War, purchase for cash from state funds any of the supplies and pubHcations prescribed for the Regular Army, articles thus pur- chased becoming the property of the State. Such sales of supplies are made at cost price with the cost of transportation added, and funds received from such sales are credited to the appropriations to which they belong and pertain to the fiscal year in which the sale was made. IN JOINT ENCAMPMENTS, MANEUVERS, OR FIELD INSTRUCTION. 309. Under the provisions of section 15 of the act of January 21, 1903, the Secretary of War is authorij^ed to provide for participation by the militia in encampments, maneuvers, and field instruction of the Regular Army. Any part of the militia so participating is en- titled to the same subsistence as is provided by law for enlisted men of the Regular Army. The details of any such proposed joint in- struction are published in general orders. Subsistence of the militia so participating is furnished from the appropriations made for the specffic purpose, and the disbursements are made by officers of the Subsistence Department. Subsistence is due for the entire period from the time such Organized Militia shall start from their home rendezvous to the time of their return thereto. 310. Officers of the Organized Militia who may be furnished under proper authority with public funds with which to purchase coffee or other components of the travel ration for the use of their respective commands are exempted by law from furnishing bonds for the safe-keeping and disbursement of the same. 311. Where officers, in case of necessity, expend moneys from their own private funds for liquid coffee for their companies while en route to maneuvers, these officers should be reimbursed for MANUAL FOE THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 75 such expenditures. In this connection, see paragraph 123 of this Manual. 312. Officers and enhsted men of the Organized MUitia while attending national rifle contests or joint camps of instruction may be admitted to field hospitals of the army on the approval, respec- tively, of the executive officer of the national matches or the commanding officer of the joint camp of instruction. The charges for subsistence to reimburse hospital funds will be at the rate of 50 cents a day for each officer and 30 cents a day for each enlisted man. of the militia. The hospital charges for subsistence of enlisted men and the cost of the medicines used in the treatment of officers and enlisted men will constitute charges against the allotments, under section 1661, Revised Statutes, to the State, Territory, or District of Columbia, to the militia of which the patients respec- tively belong. 313. In maneuver camps composed of both regular and miHtia forces, when the field ration is used, pay for bakers, laborers, and other civil employees of the Subsistence Department specially author- ized for the maneuvers should be made from the appropriations for the subsistence of the army and the subsistence of the militia in pro- portion to the strength of the regular and militia forces composing the camp. 314. Sales of subsistence stores to officers or enlisted men or com- pany messes of Organized Militia participating in joint maneuvers may be made for cash at cost prices — that is, at the same prices which are charged to officers and enlisted men of the army. (Dec. J. A. G., August 5, 1904. O. C. G. 180566-50.) IN THE SERVICE OF THE UNITED STATES. 315. The militia, when called into the actual service of the United States, shall, during the time of service, be entitled to the "same pay and allowances as are or may be provided by law for the Regular Army. (Section 10, Act of January 21, 1903.) 316. Under the above-quoted section, the men are entitled to sub- sistence at the expense of the United States from the day that any portion of the Organized Militia ordered into actual service of the United States appears at the place of company rendezvous. 317. Until rations in kind are available for issue, subsistence will be provided as follows: The various locations of company rendezvous rendering it impos- sible to issue rations in kind economically, the commanding officer of any portion of the Organized Militia called into the actual service of the United States will purchase cooked meals for his command while at the company rendezvous, and thereafter until arrival at the state camp or other place of concentration where rations in kind are avail- able for issue. An expense not exceeding 60 cents a man a day is 76 MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. AEMY. authorized for such meals, except for the time consumed in traveling to the state camp or other place of concentration, during which time not exceeding 75 cents a man a day is authorized. The purchase of cooked meals, as above, should be made after advertising, or, if condi- tions do not permit of advertising, in open market, the accounts pre- pared on "Voucher for purchases or services not personal" of the Subsistence Department (the voucher covering the travel period to show places between which, and dates when, travel was performed), certified by the officer procuring the meals, and sent to the chief commissary of the department for payment. 318. As soon as rations in kind are available for issue to militia called into the service of the United States, they will be furnished in like manner as to the Regular Army. THE DISTRICT OF COLUMBIA NATIONAL GUARD. 319. The District of Columbia National Guard during its annual encampment, 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 for the army. Such stores shall be issued from the stores and supplies appropriated 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 requisition for the same. (Act of March 1, 1889, 25 Stat., L., p. 780, section 7, and Act of May 11, 1898, 30 Stat. L., p. 404.) 320. The cost of subsistence issues under the provisions of the above quoted act is chargeable to the appropriation "Subsistence of the army." 321. The District of Columbia National Guard is also entitled to the benefits of other militia acts hereinbefore quoted. MANUAL FOR THE SUBSISTENCE DEPARTMENT, U. S. ARMY. 77 MISCELLANEOUS TABLES. 322. THE ARMY RATION, Table showing the amounts of the component articles of the army ration and of their sub- > stitutive ( ■ ' ■ [Amounts of the component articles printed in heavy type.] Article. Garrison ration. Field ration. Haver- sack ration. Travel ration. Filipino ration. Beel, fresh ounces.. do.... do.... do.... do.... do.... do.... do.... do.... do.... 20 20 6 12 cl6 cl6 cl6 14 18 16 20 a 20 12 16 16 16 12 Mutton, fresh Bacon 12 8 Beef, corned, canned 12 8 Beef, fresh, roast, canned 8 Hash, corned beef 12 Fish, dried Fish, pickled 12 Fish, fresh 12 Chicken, drawn do.... do.... do.... do.... do.... do.... ounce.. do.... dl6 "iiny, finP Bacon, ^-pound cans * Pork, salt. Potatoes, fresh Do PfttAt,np.JJ p. 11 §3 ^4 -"3 ® fL| n n O a a 2 Wl-*3 P ® ilil O H '" --^ " - ■goft •Sgo ^§.12 5 gcb 5 S M S_ § C<1 -* OS 00 -5f CQ >-l -■ ,H .-( ■* lO (NOO 00 ■<* CSl MOaCflWTH T- m OS N T-H ,-( i-i COO>INi-( WrH rt ,-1 iO CI ^ .-I -^-r-t 1-1 i-H ■o El a* ¥-*CO"*0OGO ■ ■« omPQ P3 pq 3 2 w * -"r 5 o d ea ■r _, » « S.9.2 o 3 d £ ^ m bObfl-tiSSS-S ca'3 M dPcCT-1.-H.-lr-l' HtH(N«t^CflQ .2.2 N ^- « ^ ^ a oi ■OdS -fJ <0 >i B c !a ffi o cS S-os c ~ >S £ e3^ ^ ® ffl O Q) t-> O VI t5 £ =3 § ^ cQ M«3 C s-g-§ lis J3 2 t. g I . fe a"* S 5*3 G « a |«» ■* ^1^ a 3 CLlCl ... , ..„,^...... OO ....„c-i.,^cq 6 as u .s C^OOOO-1J (N 2S3 — w O (M -^ Tl« ■^ .^ tN .-( -t* -1" (N -^ 00 (N M M (N "<}- -^ ■o g«;«(M(M(M s *5 a i P s o 3 O c t j: a i •a P c a c i 03 -• O +i a b t3 0) x; 0) o d B t II pq 1 a 11 s t i 1 > s 3 1 1 o c 1 2 3 c '5 g 1 1-i p i i i i i 1 a 1 1 1 c c i C Eg £?! > 1 S J c c i c c 1 1 i c x: "C a CI 1 p 1 ■.2 c a P B C c i 1 p. c E- OS a |:= ^ 2 il " S IS §? APPENDIX. 123 EXTRACT FROM ARMY REGULATIONS, 1908. INCLUDING AMENDMENTS. Article LXXV. SUBSISTENCE DEPARTMENT. Note. — Regulations for the government of the Subsistence Department, prepared and published under the authority ef the Secretary of War, are distributed to its olTicers by the Commissary-General. Only such regulations are herein given as are general in their nature or affect other branches of the service. GENERAL DUTIES. 1204. The Subsistence Department supplies, from funds duly appropriated for that purpose, subsistence for enlisted men and others entitled thereto, and also supplies articles for authorized sales and issues. 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. COMMISSARIES. 1205. Purchasing commissaries make purchases of supplies in accordance with Article LI, 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 subsistence supplies as chief com- missaries, under instructions from department commanders, deem necessary. 1206. A chief commissary will make calls upon purchasing commissaries designated by the Commissary-General for funds and supplies for posts and stations supervised by him, and under instructions from the Commissary-General will furnish funds and supplies to posts within his department which are exempted from the supervision of the department commander. He will keep a commissary book for each post and sta- tion, and decide whether the quantities of articles called for on requisitions should be allowed, increased, or diminished. 1207. Commissaries will make timely estimates and requisitions, approved by their commanding oflScers, for funds and supplies for the troops with which they serve, and forward them, through military channels, to the chief commissaries. If any of the supplies can be obtained advantageously in the vicinity of the places where needed, the fact will be noted in detail on the requisitions by the commissaries. SUBSISTENCE SUPELIES IN BULK. 1208. Subsistence supplies comprise — 1. Subsistence stores, consisting of articles composing the ration, those for other authorized issues, and those furnished for sale to oflBcers and enlisted men. 2. Subsistence property, consisting of the necessary means for testing, handling, preserving, issuing, selling, and accounting for these stores, and cooking apparatus in the field and when traveling (except on transports), bake ovens and apparatus pertaining thereto. 1210. Stores longest on hand, if in fit condition, will be first issued, sold, or shipped. 1211. 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 properly disposed of, on the recommendation of an inspecting officer, approved by a commanding general. 1212. Subsistence supplies will not be transferred gratuitously to another staff department, nor obtained, issued, sold, or otherwise disposed of, except as authorized , by regulations. 126 MANUAL FOR THE SUBSISTENCE DEPAKTMENT, U. S. AKMY. TRANSFERS IN BTILK. 1213. When subsistence supplies are to be transported, the invoicing commissary will make timely requisition in writing upon the proper quartermaster, stating as nearly as possible the kind and amount of supplies to be transported, when they will be ready for delivery, when they should reach their destination, and any other infor- mation relating thereto which the quartermaster should possess. The commissary will give the quartermaster invoices in duplicate of the packages and their contents as marked and obtain from him receipts in duplicate. The commissary will forward similar invoices in duplicate to the consignee and obtain receipts in duplicate from him. STOREHOUSES. 1214. Storehouses, sheds, paulins, or other means of covering and protecting subsistence supplies will ordinarily be provided by the Quartermaster's Department. 1215. Coal oil, gunpowder, quicklime, or other articles of like dangerous nature will not be kept in or near subsistence storehouses. FRESH MEATS. 1216. Fresh meats from the block will usually be provided for troops by contract. Beef cattle will ordinarily be purchased only when necessary for supplying beef to troops in campaign or on the march. THE RATION. 1217. 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. The garrison ration is for troops in garrison or in permanent camps; the field ration is for troops in the field with sufficient transportation; the haversack ration for troops in the field in active campaign when transportation is limited; the travel ration for troops traveling otherwise than by marching and separated from cooking facilities; the Filipino ration for use of the Philippine Scouts, and the emer- gency ration for troops in active campaign for use on occasions of emergency. The commanding officer will determine which of the several prescribed rations is appropriate for the particular service to be performed and will direct the use of the same. After troops have, through the exigencies of the service, subsisted on the field or haversack ration the commanding general may, in written orders, direct the issue in kind of specified articles of subsistence stores of money value equal to the difference in the price between the field or haversack ration furnished to and used by such troops and the price of the same number of garrison rations. Such issue will be made only when necessary for the health and comfort of the troops and will be independent of and in addition to the ration then being used, but such issues will not be ordered after sixty days from the last date on which the troops were subsisted on the field or haver- sack ration. 1218. Enlisted men, applicants for enlistment while held under observation, prisoners of war, military prisoners at posts, hospital matrons, and nurses in the Nurse Corps are each entitled to one ration a day, according to the station or the nature of the service; and when the rate of pay of a civilian employed with the army does not exceed $60 a month, if the circumstances of his service make it necessary and the terms of his engagement provide for it, there may be allowed him one ration a day, according to the exigencies of the case. Civilian employees traveling with organiza- tions of troops will be rationed as are the organizations. MANUAL FOE THE SUBSISTENCE DEPARTMENT, U. S. ABMY. 127 1219. 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 cooperation with the land forces of the United States, in conformity to the requirements o£ section 1143 of the Revised Statutes. 1220. The kinds and quantities of the component articles of the army ration and the substitutive equivalent articles which may be issued in place of such components shall be as follows: 1. GARRISON RATION. Component articles and quantities. Substitutive articles and quantities. 20 ounces 18 ounces 0.08 oimce Mutton, fresh 20 ounces. Beef,fresli.. Canned meat, when impracticable to fur- nish fresh meat. Hash, corned beef, when impracticable to furnish fresh meat. Fish,dried 16 ounces. 16 ounces. 14 ounces. Fish, pickled 18 ounces. Fish, canned Chicken or turkey, dressed, on national holidays when practicable. Soft bread . . 16 ounces. 18 ounces. Hard bread, to be ordered issued only when impracticable to use flour or soft bread. 16 ounces. Baking powder 2.4 ounces 20 ounces 1.28 ounces 1.12 ounces [■potatnpSj pannpfi 15 ounces. Potatoes 6 .. Onions, in lieu of an equal quantity of potatoes, but not exceeding 20 per centum of total issue. Tomatoes, canned, in lieu of an equal quantity of potatoes, but not exceeding 20 per centum of total issue. Other fresh vegetables (not canned) when they can be obtained in the vicinity or transported in a wholesome condition from a distance, in lieu of an equal quan- tity of potatoes, but not exceeding 30 per centum of total issue. Apples, dried or evaporated 1.28 ounces. Prunesc Jam, in lieu of an equal quantity of prunes, but not exceeding 50 per centum of total issue. Coffee, roasted and ground Coffee, green 1.4 ounces. Tea, black or green.. . 0.32 ounce. MiDc, evaporated, unsweet- ened. Vinegar 0.5 ounce 0.16 gill 0.64 ounce Pickles, cucumber, in lieu of an equal quantity of vinegar, but not exceeding 50 per centum of total issue. Salt 0.014 ounce 0.64 ounce Cloves 0.014 ounce. Ginger . 014 ounce. Lard 0.5 ounce 0.32 gill Flavoring extract, lemon 0.014 ounce Vanilla 0.014 ounce. a In Alaska, 16 ounces bacon, or, when desired, 16 ounces salt i)ork, or 22 ounces salt beef. 6 In Alaska the allowance of fresh vegetables will be 24 ounces instead of 20 ounces, or canned potatoes, 18 ounces instead of 15 ounces. c At least 30 per centum of the issue to be prunes when practicable. Note. — Food for troops traveling on United States army transports 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 stores, the total cost of the' food consumed not to exceed 24 cents per man per day. 128 MANUAL. FOE THE SUBSISTENCE DEPABTMENT, U. S. ARMY. 2. FIELD RATION. Component articles and quantities. Substitutive articles and quantities. Beef, fresh, when procurable locally. 20 ounces 18 Ounces rMutton, fresh, when procurable locally 20 ounces. Bacon 12 ounces. Soft bread 18 ounces. \Hard bread 16 ounces. are not available. Yeast, dried or compressed, when ovens are available. 2.4 ounces 16 ounces Rice Potatoes, when procurable locally. Jam. Onions, when procurable locally, in lieu of an equal quantity of potatoes, but not exceeding 20 per centum of total issue. Tomatoes, canned, In lieu of an equal quantity of potatoes, but not exceeding { 20 per centum of total issue. Coffee, roasted and ground 1.12 ounces Tea, black or green 0.32 ounce. 0.16 gill Pickles, cucumber, in lieu of an equal quantity of vinegar, but not exceeding 50 per centum of total issue. Salt '. Pepper, black 0.04 ounce 3. HAVERSACK RATION. Component articles and quantities. Substitutive articles and quantities. Bacon 12 ounces Hard bread 1