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Author: 
 
 Title: 
 
 Manual for supply officers 
 afloat 
 
 Place: 
 
 Washington, D.C. 
 
 Date: 
 
 1917 
 
qs-Wio-T^ 
 
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 SECOND PRIin:iNG— AUGUST 1, 1918— OF EDITION OF MAY 24, 1917. 
 
 'I 
 
 CHANGES INCLUDED IN SECOND PRINTING. 
 
 No. 
 
 Date. 
 
 Sept. 13, 1917 
 
 June 15,1918 
 
 July 29,1918 
 
 July 30,1918 
 
 Subject matter. 
 
 Miscellaneous. 
 
 Commutation quarters, heat and light.. 
 
 Naval overseas transportation service. . 
 
 Pay tables. 
 
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 -XugaX^4 c^ yic<A J ur>\juU *'4A^ pp. 
 
 1 1 
 
 JU ti 
 
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 • # 
 
 73416"— 18 
 
MANUAL 
 
 FOR 
 
 m 
 
 SUPPLY OFFICERS AFLOAT 
 
 UNITED STATES NAVY 
 
 1917 
 
 WASHINGTON 
 
 GOVERNMENT PRINTING OFFICE 
 
 1918 
 
V - 
 
 #!• 
 
 
 ^ 
 
 Navy Department, 
 Bureau of Supplies and Accounts, 
 
 Washington, 24 May. 1917. 
 
 1. This edition of the Manual for Supply Officers Afloat supersedes the 
 edition of 22 September, 1913. 
 
 2. Navy Regulations and Naval Instructions cited herein include Navy De- 
 partment Circular of Changes No. 9, dated 14 February, 1917. 
 
 3. The citations from and references to S. and A. Memoranda, which where 
 necessary have been modernized, include No. 192, dated 1 March, 191T. Ref- 
 erences to S. and A. Memoranda are indicated thus : S. A. M., with page number. 
 The reference 1-S. A. M. denotes the series ending 1 September, 1905. 
 
 4. Decisions of the comptroller, if published in ,S. and A. Memoranda, are 
 referred to by date. Where referred to thus: 14 Comp. 328, the reference 
 denotes the volume and page of the " Decisions of the Comptroller of the 
 Treasury," published by the Treasury Department. 
 
 5. Report all errors and omissions to Bureau of Supplies and Accounts. 
 
 Samuel McGowan. 
 Approved : 
 
 JosEPHUs Daniels, 
 
 Secretary of the Navy, 
 
 8 
 
 6/24/17. 
 

 
 
 TABLE OF CONTENTS. 
 
 m 
 
 • 
 
 K 
 
 p 
 
 Chapter I. The Supply OflScer of a ship: 
 
 Section 1. General duties 7 
 
 2. Duties in connection with other officers !!!!!!!!! 9 
 
 3. Duties contingent on personal status 13 
 
 4. Duties contingent on status of \'essel ..'. 19 
 
 5. Bonds '..'.'.'. 31 
 
 Chapter H. The Supply Department: 
 
 Section 6. Organization 35 
 
 7. Storerooms, offices, and eciuipment 39 
 
 8. Correspondence ! ! I ! I 41 
 
 Chapter III. Supply— General instructions: 
 
 Section 9. Full supply 43 
 
 10. Classification of property ailoat ...V. 45 
 
 11. Standard articles and sjjecifications 49 
 
 12. Requisitions for material and services '.'.'... 51 
 
 13. Deliveries and inspections 57 
 
 14. Care and issue of material [[[[ 61 
 
 15. Surveys 67 
 
 16. Shipments .....'...'. 75 
 
 17. Property responsibility !!I!!!I 81 
 
 Chapter IV. Supply— General supply system: 
 
 Section 18. General stores gS 
 
 19. General supply accounts and returns [ 105 
 
 Chapter V. Supply — Provisions and greneral mess: 
 
 Section 20. Procurement of provisions m 
 
 21. Care and issue of provisions ]!!!!!! 123 
 
 22. Rations ].!!!!!!!!! 129 
 
 23. General mess ]][ J37 
 
 24. Landing force !.].!!!]!!!!!!! 141 
 
 25. Provision accounts and returns ]!!!!* 1 1 147 
 
 Chapter VI. Supply— Clothing: 
 
 Section 26. Clothing and small stores 149 
 
 Chapter VH. Supply— Ship's store: 
 
 Section 27. Ship'sstore and profits jg? 
 
 Chapter VIII. Purchase: 
 
 Section 28. Open purchase and open contract 175 
 
 29. Orders under yard contracts • !!!!!!*!!!!!! 187 
 
 30. Transportation ........'..'..'.'.'..'. 189 
 
 5/24/17. 5 
 
TABLE OF CONTENTS. 
 
 Chapter IX. Disbursing— General instructions: ^^^^ 
 
 Section 31. Cash account ^97 
 
 32. Procurement of funds ^gg 
 
 33. Bills of exchange 203 
 
 34. Miscellaneous receipts • * ^05 
 
 35. Deposits for safe-keeping ^^^ 
 
 36. Custody of public moneys -^^ 
 
 37. Currency - 211 
 
 38. Funds on deposit. j:: ' i'Tx '-V V g\V*LL 217 
 
 39. Transfers, and deposits to credit of United States ^ J^ 
 
 40. Comptroller and auditor 221 
 
 41. Pecuniary responsibility 225 
 
 42. Claims and disbursements 
 
 Chapter X. Disbursing— Public bills: 
 
 Section 43. Preparation and payment of bills 
 
 Chapter XI. Disbursing— Pay rolls: 
 
 Section 44. General pay-roll instructions....... - 
 
 45. Enlistments, pay and sundry credits J^^ 
 
 46. Allotments 077 
 
 47. Deposits by enlisted men. 28i 
 
 48. Issues of money and clothing. ....... . . - . - ^j.„ 
 
 49. Absence, courts-martial, and sundry debits -o^ 
 
 50. Deceased men and deserters ^97 
 
 51. Transfer pav accounts ^go 
 
 52. Discharges and travel allowance -^^ 
 
 53. Officers' pay accounts 32i 
 
 54. Marines' pay accounts 22i 
 
 55. Reserves and Militia 
 
 Chapter XII. Disbursing— Returns: ^^^ 
 
 Section 56. Disbursing vouchers and returns ^^ 
 
 57. Auditor's settlements 
 
 Chapter XIH. Accounting: ^^ 
 
 Section 58. Navy accounting ^^ 
 
 59. Accounts and returns ; 
 
 5/24/17. 
 
 % # 
 
 MANUAL FOR SUPPLY OFFICERS AFLOAT. 
 
 CHAPTER I. 
 THE SUPPLY OFFICER OF A SHIP. 
 
 Section 1.— GENERAL DUTIES. 
 
 1. " The supply officer of the ship shall be the senior officer of the Pay Corps 
 attached thereto, except as provided elsewhere in these regulations; and he 
 shall be the head of the supply department of the ship." (N. R. 3022.) 
 
 2. Fiscal duties.—" The supply officer of a ship is the officer ordered to duty 
 aboard such ship in charge of the accounts of the personnel, of the purchasing 
 of stores and material for the ship, and of the disbursement of funds in con- 
 nection with the general operation of the ship." (N. R. 3021.) 
 
 3. Supply duties.— "The supply officer <>t the ship shall also have charge of 
 the accounts and the custody of all supplies and equipage not issued for use, 
 except coal, ammunition, Marine Corps and medical stores." (N. R. 3041.) 
 
 4. Commissary duties.— *' The supply officer of the ship shall also have 
 charge of the general mess and of the ship's store." (N. R. 3061.) *' If there 
 be no officer of the Pay Corps attached to the ship, the commanding officer shall 
 detail an officer to administer the general mess." (N. R. 3062.) 
 
 5. Miscellaneous duties.— Battle station will be assigned to the supply officer 
 bv the commanding officer. (See par. 102.) 
 
 ' Duties as officer in charge of supply division, see paragraph 102. 
 
 Duties with landing force, see paragraph 391 et seq. 
 
 Duties in connection with the instruction of enlisted men, see General Order 
 63, December 16, 1913. See also Manual for Instruction of Enlisted Men in 
 Supply Department Duties Afloat. 
 
 6. Assistants.— An officcM- ot the Pay Corps acting as assistant to another 
 officer is responsible for the proper performance of such duties as may be as- 
 signed him, but can not relieve the senior from responsibilities laid upon the 
 latter by law and regulation. (See par. 92.) . ^ 
 
 7. Authority.— " Officers of the staff shall, under the commandmg officer, 
 have all necessary authority within their particular departments for the due 
 performance of their respective duties, and they shall be obeyed accordingly 
 by their subordinates." (N. R. 1007-1.) , 
 
 " They shall not, by virtue of rank and precedence, have any additional right 
 to quarters, nor shall they have authority to exercise command, except in their 
 own corps * * * ; nor shall they take precedence of their commanding offi- 
 cer ; nor shall they take precedence of the aid or executive of the commanding 
 officer while executing the orders of such commanding officer on board of the 
 vessel or at the station to which he is attached; nor shall they be exempted 
 from obeying the lawful commands of officers of the line who may be chArged 
 by proper authority with the details of military duty incident to the naval 
 service." (N. R. 1007-2.) 
 
 5/24/17. ' 
 
% 
 
 CHAP. T. — THE SUPPLY OFKICER OF A SHIP. 
 
 " Officers of the Staff Corps of the Navy shall on all occasions be treated with 
 the sanie respect as officers of corresponding rank in the line not in command 
 underTke circumstances. Their legal rank carries with it the «ame P^^s^^^^^^ 
 riiffnitv and is to receive, in all respects, the same consideration. If they are ai 
 any°t^ subordinated, for any purposeof organization or duty to the exercise 
 of authority delegated by law to their juniors in actual rank it is for reasons 
 growing out of the necessities of military service, operating alike on all officers 
 of both^me and staff under like circumstances and subject to fejame .^^^^^^^^^^^ 
 tions applicable to all. The right of military command and to additional 
 quarters is restricted by law." (N. R. 1062-c.) «,««^^ a^ 
 
 8 One officer always on duty.-*' When there are two or more officers de- 
 tail'ed for engineering dutv, including chief machinists and machinists, or two or 
 more m^licih supply, or marine officers attached to a ship, at least one of each 
 ™ianch in which the;e are two or more officers shall always be on board and 
 
 readv for duty unless otherwise authorize^ u«j}«^«P^i^U'Sr'''''''' "" 
 orevious permission from the commanding officer. (N. K. dTUS-b.; 
 "^9 Regulations, orders. etc.-Every officer should acquaint himself with the 
 DroViSons of the Navy Regulations and Naval Instructions relating to the gov- 
 ernn^ntVthe Navy, the administration of the Navy Department, of the fleet 
 and of shin' instructions for officers in general, etc., with the provisions of 
 Navy" rtn orders, the Uniform Regulations, the Fleet Regula- 
 
 tions, and other regulations and instructions as enumerated in paragraph 4d (/). 
 
 5/24/17. 
 
 * 
 
 « 
 
 
 
 Section 2.— DUTIES IN CONNECTION WITH OTHEE OFFICERS. 
 
 21. " Commanding officers of vessels of war and of naval stations shall take 
 precedence over all officers placed under their command." (N. R. 1061.) "The 
 commanding officer is the military and administrative official under whose direc- 
 tion the duties of a supply officer afloat are performed, and his orders are man- 
 datory. Communications from and to higher authority are transmitted through 
 him. In general, his signature must appear on accounts and returns as evidence 
 of his approval." (See pars. 136 and 674.) 
 
 The approval of the commanding officer is sufficient for action by the supply 
 officer. " When ordered by his commanding officer to make an expenditure of 
 money or stores which an officer of the Pay Corps believes to be illegal or con- 
 trarv to regulations, the latter shall state in writing the grounds on which he 
 objects to obeying the order, and request that the order be reiterated in \NTiting. 
 On the receipt of such order the expenditure shall be made." (N. R. 4309. » 
 (See par. 665.) 
 
 " Every officer in charge of a department has the general right, at all proi^er 
 times, to communicate and confer directly with the responsible commanding 
 officer concerning any matter relating to his department ; and his duty to do so 
 is absolute whenever he thinks it necessary for the good of his department or of 
 the service." (N. R. 1064.) 
 
 Before the departure of a commanding officer who is being relieved the com- 
 muted ration account for the cabin mess and sales of provisions thereto should 
 be settled, and necessary signatures obtained covering transactions approved by 
 the officer detached. 
 
 " Officers commanding vessels of the Navy * * * are hereby authorizetl to 
 administer oaths for the purposes of the administration of naval justice and for 
 other purposes of naval administration. (Act of Mar. 8, 1901.)" (N. R. 
 
 1536-1.) 
 
 22. An officer acting in command. — " Should the officer regularly ordered 
 to command a ship be absent, disabled, relieved from duty, or detached without 
 relief, the command shall devolve upon the line' officer next in rank regularly 
 attached to and on board the ship, until relieved by competent authority, or the 
 regular commanding officer returns." (N. R. 2001-1.) 
 
 •'An officer succeeding temporarily to command has the same authority and 
 responsibility as the regular commanding officer, but he shall make no change 
 in the existing general orders, organization, or other permanent dispositions, 
 and shall endeavor to have the routine and other affairs of the ship carried on 
 the same as usual." (N. R. 2001-2.) 
 
 23. Executive officer. — " It is the intent of these regulations to constitute the 
 executive officer the direct representative of the commanding officer in main- 
 taining the military and general efficiency of the ship, and to this end it is 
 provided that he shall be the line officer next in rank to the commanding 
 officer. As such representative, and in order that he may properly perform the 
 duties imposed upon him, all heads of departments and other officers and all 
 enlisted men on board ship shall consider themselves as under his orders, as 
 the aid or executive to the commanding officer, in all that pertains to the 
 operation and maintenance of the ship and to the preservation of order and 
 discipline on board; and all communications in regard to ship duty intendecl 
 for or issued by the commanding officer shall be transmitted through the 
 executive officer, except where the contrary is specifically laid down in these 
 
 5/24/17. ft 
 
10 
 
 CHAP. I. — THE SUPPLY OFFICER OF A SHIP. 
 
 SEC. 2. — DUTIES IN CONNECTION WITH OTHER OFFICERS. 11 
 
 regulations. While the course of procedure laid down in this paragraph is 
 necessary in order that the executive officer may properly carry out his duties, 
 it is not intended that this regulation shall be so construed as to prevent any 
 head of department from having free access to the commanding officer in 
 regard to matters connected with the duties of his department." (N. R. 
 2201-3.) 
 
 "The executive officer has no authority independent of the commandinjr 
 officer, from whom his orders shall be considered as emanating, and the details 
 of duty hereinafter laid down shall be regarded as in execution of the orders 
 of the commanding officer. (Art. R. 1063.)" (N. R. 2202-1.) 
 
 " While executing the orders of the commanding officer he takes precetlence 
 over all other officers." (N. R. 2202-2.) 
 
 "All parts of the ship shall be open to the inspection of the executive officer, 
 and he shall make such inspections as the commanding officer may direct." 
 (N. R. 2209.) 
 
 " If detached, absent, disabled, placed under arrest, suspended from duty, 
 or otherwise rendered incapable of performing the duties of his office, his 
 duties shall devolve upon the line officer next in rank below him attached to 
 and on board of the ship (exclusive of such as may be restricted to the per- 
 formance of engineering duty only.)" (N. R. 2201-2.) 
 
 24. Heads of departments are responsible for such property carried on the 
 books of the supply officer as is in their custody. Their requirements as to 
 the procurement, issue, and survey of material for their departments are com- 
 municated to the supply officer. They are authorized to examine stores held 
 for issue by the supply officer. 
 
 " The commanding officer shall see that, pursuant to changes in the detail 
 of officers, there is always an officer in charge of every department by detailing 
 one; and that the regulations for turning over property when officers are 
 transferred are strictly complied with." (N. I. 1322.) 
 
 The commanding officer should be requested to direct heads of departments, 
 on assuming duty as such, to verify all equipage charged to their departments. 
 
 25. " The first lieutenant is the construction officer of the ship, and is the 
 head of the construction department of the ship. He shall have charge of all 
 equipage, equipment, stores, and supplies under the cognizance of the Bureau 
 of Construction and Repair, except those pertaining to electrical machinery, 
 that are issued for use by the supply officer of the ship." (N. R. 2303.) 
 
 "The first lieutenant shall be responsible for the cleanliness, good order, 
 efficiency, and neat and trim* appearance of the ship as a whole, and of all 
 parts thereof; and he shall have the necessary authority, as the representative 
 of the commanding officer, to enable him to carry out his duties in this respect." 
 (N. R. 2302-1.) 
 
 "All parts of the ship for the care and cleanliness of which he is responsible 
 shall be open to his inspection, and he shall make such inspection as the com- 
 manding officer may direct." (N. R. 2302-3.) 
 
 " He shall make frequent inspections of all mess gear and stores of the crew, 
 and of all mess tables, cooking utensils, galleys, chests, and lockers." (N. R. 
 2302-4.) 
 
 "He shall also carefully examine all equipage, equipment, stores, and sup- 
 plies under his charge, and shall report to the commanding officer any defects 
 or deficiencies that he may discover. For purposes of inspection, and as 
 directed by the commanding officer, he shall at all times have access to such 
 equipment, stores, and supplies as have not yet been issued for use by the 
 supply officer of the ship." (N. I. 1502-2.) 
 
 26. " The navigating officer is the officer detailed by the department to per- 
 form the navigation duties, and is the head of the navigation department of 
 the ship." (N. R. 2401-1.) 
 
 "The navigating officer shall be responsible for the care and good order of 
 the steering gear in general and of the compartments occupied by the steering 
 
 5/24/17. 
 
 • 
 
 ^l0 
 
 machinery (except the steam steering engine), the interior of the conning 
 tower and chart house, navigator's office and storerooms, and all instruments, 
 aids, or apparatus directly or indirectly connected with the navigation of the 
 ship." (N. R. 2402.) 
 
 " The navigating officer shall perform similar duties in connection with outfit 
 and supplies under his charge as are prescribed for the first lieutenant in I, 
 chapter 13." (N. I. 1609.) (See par. 25.) 
 
 Duty in connection with ship's library, see paragraph 305, libraries. 
 
 27. " The gunnery officer of a ship is the officer detailed by the department 
 to have supervision over and be responsible for the entire ordnance equipment, 
 and is the head of the gunnery department of the ship." (N. R. 2501-1.) 
 
 " He shall have charge of all material and articles of outfit pertaining to the 
 Bureau of Ordnance that have been issued for use by the supply officer of the 
 ship, except as provided for in article R 2621 (2) [Art. I 2311 (6).] " (N. R. 
 2502-2.) 
 
 " The gunnery officer shall perform similar duties in connection with the 
 outfit and supplies under his charge as are prescribed for the first lieutenant 
 in I. chapter 13." (N. I. 1702-1.) (See par. 25.) 
 
 28. " The engineer officer of the ship shall be detailed as such by the depart- 
 ment, and he is the head of the engineering department of the ship." (N. R. 
 2806-1.) 
 
 " He shall have charge of all material stores, supplies, and articles of outfit 
 pertaining to the entire electrical outfit of the ship that have been issued foi 
 use by the supply officer of the ship." (N. R. 2807-4.) 
 
 " For the purposes of inspection, and as directed by the commanding officer, 
 he shall have access to such engineering equipage, equipment, stores, and sup- 
 plies, and to similar articles pertaining to the electrical outfit as have not yet 
 been issued for use by the supply officer of the ship." (N. I. 2001-4.) 
 
 " The engineer officer of the ship shall perform similar duties in connection 
 with the outfit and supplies under his charge as are prescribed for the first lieu- 
 tenant in I, chapter 13." (N. I. 2002.) (See par. 25.) 
 
 29. " The medical officer of a ship is the head of the medical department of 
 the ship. He shall have charge of all material and stores aboard under the 
 cognizance of the Bureau of Medicine and Surgery." (N. R. 2951.) 
 
 " The medical officer shall inspect as to their quality all fresh provisions de- 
 livered to the ship; this duty may be delegated to a junior medical officer." 
 (N. I. 2113-1.) He is authorized to inspect the provisions for the crew, and the 
 preparation of food for the crew, and to make reports thereon to the command- 
 ing officer. 
 
 "The medical officer shall accompany the first lieutenant on his weekly in- 
 spection of living spaces, holds, and storerooms." (N. I. 2115.) 
 
 The quarterly surveying officer for provisions is customarily a medical officer. 
 <See par. 246.) 
 
 30. The marine officer of the ship shall keep the rolls of the enlisted men of 
 the marine detachment, submitting them to the supply officer for payment as 
 provided in paragraph 861, et seq. 
 
 " The marine officer of the ship shall have charge of and be accountable for 
 the arms, accouterments, and clothing belonging to his detachment." (N. I. 
 3633-1.) 
 
 31. Officers of divisions " shall be responsible for the care and preservation 
 of all ordnance material, stores, supplies, and articles of outfit issued to their 
 divisions." (N. R. 2621-2.) 
 
 "All work done by the ship's tailor shall be submitted to the division officer 
 concerned for inspection, and approved before it is accepted or any payment 
 made therefore." (N. I. 1826-2.) 
 
 Division officers are required to furnish signed Inventories of the effects of 
 deceased men or deserters who were in their divisions. (See par. 794.) 
 
 (Clothing requisitions, see par. 438.) 
 
 5/24/17. 
 
12 
 
 CHAP. I. — THE SUPPLY OFFICER OF A SHIP. 
 
 32 The officer of the deck will furnish, under the executive officer, facilities 
 for handHng stores. " When stores or supplies for the ship come alongside, the 
 officer of the deck shall report the fact to the executive officer and notify the 
 S ^l whorcharge thefbelong. He shall notify the ™ed!,eal offi^^^ «^^ 
 shin when fresh orovisions for the general mess come alongside. (N. 1. lo^j-j-^ 
 " iS The ca^ of fresh provisi or stock for the ship's store, the officer of the 
 d^k or lirrellef or ?he junior officer of tlie watch (Preferably the former 
 shall inspect as to quantity, and a medical officer as to quality (N I- 4482-10 
 
 "Whehboats, tenders, or lighters come alongside with stores, l»e shall have 
 them cleared, and at the same time exercise due diligence to prevent the intro- 
 duction of prohibited articles." (N. I. 1802-2.) ^«rofiiiiv 
 
 " He shall see that all articles to be sent away from the ship are carefullj 
 stowed in the boats or vessels receiving them so as to prevent injury. (JS. 1. 
 
 ^^"^CChief) warrant officers.—" The chief boatswain or boatswain of the ship 
 shall critically examine all boatswain's stores and spare articles received and 
 Sail reJiJrt any defect or deficiency of which he may become cogmzant at any 
 
 ^'^He shail be^ccointable for the condition of all the equipment and stores of 
 his department in use; and. for purposes of inspection, as directed by the com- 
 manding officer, he shall have access to such equipment and stores as are not 
 v*.t \K<nfH\ for use bv the supplv officers of the ship." (N. I. 2301-J.) 
 ^ " He^all exScise a carif ul supervision over the expenditure of his stores, 
 exer?himselftoX utmost to prevent any waste or loss, and see that all issu^ 
 are ap^^c^ to 'hf^^^^ intended. He shall be responsible for articles issued 
 from storerooms for use with the intention of being returned. N. I- 2301-3 ) 
 
 "™ he chi^ gunner or gunner assigned to ordnance duty shall Perform the 
 same duties in relation to ordnance stores and spare articles as are in Article 
 I 2301 assigned to the boatswain in relation to the boatswain's stores; also, 
 smoh nthpr duties as may be assigned him." (N. I. 2311-1.) 
 
 " He s^alibe a^^^^ to the gunnery officer for the condition of the arma- 
 
 ment and for the ordnance equipment and stores in use For purposes of 
 S^ection and as directed by the commanding officer, he shall have access to 
 sudfordnance equipment and stores as are not yet issued for use by the supply 
 
 "^.'nVsVan nol^^^^^^ from the supply officer of the ship nor 
 
 issuf them for use without authority from the gunnery officer " (N. I- 2311-5 ) 
 "^nner assigned to electrical duty shall perform the same duties in 
 relation to electrical stores and spare articles as are assigned in Article I 2301. 
 to the boatsw^m in relation to the boatswain's stores, and such other duties as 
 
 ^ "^He' shaW aJc^untaWe "to'fhTeiectrical officer for the condition of the 
 electrical plant and for the electric equipment and stores in use For inspec- 
 ti^ and other purposes, as directed by the commanding officer, he shall have 
 ac^lto such electrical equipment and stores as are not yet issued for use by 
 thp siiDDlv officer of the ship." (N. I. 2316-3.) 
 
 •• He shall n?t draw electrical stores from the supply officer of the ship nor 
 issurthem for use without authority from the electrical officer.' (N 1.2316-4.) 
 
 rhief machinists and machinists " shall perform the same duties in relation 
 to sJ^me^Jfnelring stores and spare articles as are in I 2301. assigned to U.e 
 hnntwflin in relation to equipment stores. (N. 1. Zi^i-i.) , ^, ^ 
 
 ChTef ca?p^nters or c^penters " shall perform the same duties in relation to 
 conXction^storrs and spare articles as are, in Article I 2301, assigned to the 
 boatswain in relation to equipment stores. (N. I. 2661-1.) 
 
 "The chief sailmaker or sailmaker shall perform similar duties in relation 
 to sailmakers' stores and spare articles as are in Article I 2301, required of 
 the boatswain, for boatswain's stores." (N. I. 2341-1.) 
 
 5/24/17. 
 
 « 
 
 Section 3.— DUTIES CONTINGENT ON PEKSONAL STATIFS. 
 
 41. Ordered to duty afloat. — ^A supply officer should take with him to his 
 new duty, or send by official mail, all retained vouchers and papers pertaining 
 to accounts not yet settled by the auditor, and such of the official books and 
 documents enumerated in paragraph 43 (/) as are in his possession. 
 
 If not relieving another officer, requisition for money should be submitted to 
 the Paymaster General. 
 
 42. Relieving:. — (Ship fitting out, see par. 71.) Transfers from an officer 
 of the Pay Corps detached from duty to his relief will embrace the following 
 items : 
 
 Money, see paragraph 631 (c). 
 
 Provisions, clothing, ship's store and maintenance stores, see paragraph 230. 
 
 General supply stores, see paragraph 304. 
 
 Pay-roll accounts, see paragraph 811. 
 
 Ship's store profits, see paragraph 474. 
 
 Blank bills of exchange, see paragraph 553. 
 
 Deposit books, see paragraph 745. 
 
 " Whenever an officer in charge of a department is ordered detached from a 
 ship during a cruise, the commanding officer shall require the officer so ordered 
 to make a thorough inspection of the material of the department in company 
 with his relief, and, upon the completion thereof, to submit jointly with his ^ 
 relief a report on the condition of the parts of the ship, machinery, and equii»- 
 ment of the department, with particular reference to any defects or deficiencies 
 discovered. In the event of any disagreement between the officers as to the 
 conditions discovered, the commanding officer shall take appropriate steps to 
 ascertain the actual conditions, and, if necessary, the responsibility therefor. 
 He shall forward the report to the department. Should lack of time or other 
 circumstances prevent the two officers making the inspection in company, the 
 incoming head of department shall be required to make the inspection and 
 report as soon as possible after taking charge." (N. R. 2051.) 
 
 43. Entering upon duty afloat. — ^A supply officer entering upon duty afloat 
 should promptly open the pay rolls and all other accounts, make a careful 
 inspection of the condition of his department, and carry out the following 
 instructions : 
 
 (a) Plant. — Storerooms, offices, safes, galley, bakeshop, etc., should be thor- 
 oughly inspected and unsatisfactory conditions immediately taken up in writ- 
 ing. Deficiencies in maintenance equipage should be requsitioned for. 
 
 (b) Personnel. — Deficiencies in complement should be requested filled. 
 
 (c) Money. — If necessary, requisition should immediately be submitted for 
 money. (See par. 541.) 
 
 Numerical check symbol should be obtained from the Treasurer of the United 
 States (see par. 618) and blank checks requisitioned for (see par. 616.) 
 
 Signatures should be furnished to the Treasurer of the United States and 
 depositaries in the vicinity if not already on file (par. 615.) 
 
 (d) Stores. — Necessary provisions, clothing, and general supply stores should 
 immediately be requisitioned (par. 171 et seq.). Stores in bad condition or 
 obsolete should immediately be surveyed (par. 241 et seq.). 
 
 (e) Accounts and records of enlisted men should be verified. 
 
 5/24/17. 13 
 
14 
 
 CHAP. I. — THE SUPPLY OFFICER OF A SHIP. 
 
 SEC. 3. — DUTIES CONTINGENT ON PERSONAL STATUS. 
 
 15 
 
 (/) Books, pamphlets, and blanks should be inventoried, and request sub- 
 mitted for any deficiencies in the following list : 
 
 Name. 
 
 Where procurable. 
 
 Navy Relations and Naval Instructiwis 
 
 Navy Department general orders 
 
 Manual for Supply Officers Afloat 
 
 Standard Stock Catalogue 
 
 Navy Classification of Accounts : • -.- ALy-- ' l' "i * 
 
 List of Accounting Numbers for Appropriations, Ships, and 
 Stations (Bulletin No. 1). 
 
 Accounting Bulletins .- - 
 
 Annual Report of Paymaster General 
 
 Fleet Regulations 
 
 Ship Regulations - - 
 
 Yard R^ulations (when at a yard) 
 
 Decisions of Comptroller of the Treasury. 
 
 Bureau of Supplies and Accounts Memoranda 
 
 Transportation Instructions 
 
 Schedules of contract rates ^ • • • -. 
 
 Regulations for Naval Auxiliary Service 
 
 lianu?Hor°lStructi'on of Eniis'te'd Maa'in Supply Dep^f tment 
 Duties Afloat. 
 
 Pav Tables 
 
 Digest of appr opr iat ions 
 
 Army Distance Tables 
 
 Quart«rly provision contracts 
 
 Coal contracts - — :-•.-, 
 
 Classification of Navy stores and material 
 
 Index to specifications 
 
 List of standard articles 
 
 Catalogue of stationery 
 
 Navy R^3Ster %• • vv- • -^v 
 
 List of S. & A. Fwms (Bulletin No. 2) 
 
 Blank checks 
 
 Blank bflls of exchange 
 
 Other necessary blanks 
 
 Navy Department. 
 
 Bureau of Supplies and Accounts. 
 Do. 
 Do. 
 Do. 
 
 Do. 
 
 Do. 
 Commander in Chief. 
 Commanding officer. 
 
 Bureau of Supplies and Accounts. 
 
 Do. 
 Bureau of Navigation. 
 
 Do. 
 
 Do. 
 
 Do. ^ „, . . 
 
 Supply officer, navy yard, Washing- 
 ton, D. C. 
 
 I>o- ... 
 
 Bureau of Supplies and Accounts. 
 
 Appropriate supply officer ashore. 
 Bureau of Supplies and Accoimts. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 Bureau of Navigation. 
 Bureau of Supplies and Accounts. 
 Treasurer of the United States. 
 Navy Department. ^ ^ . , 
 
 Supply officer, navy yard, Washing- 
 ton, D. C. 
 
 44. Acting as fleet, squadron, or division Paymaster^" Officers will be 
 desi^ated by the Navy Department, after consultation with commander in 
 chief, as • ♦ ♦ fleet paymaster." (N. R. 182&-1.) * » ♦ ^,,^^^y 
 
 " When not designated by the department, the senior * ♦ supply 
 
 ♦ ♦ * officer in the fleet may be detailed by commander in chief to act as 
 
 • ♦ ♦ fleet paymaster * ♦ ♦ ." (N. R. 1826-2.) 
 
 "No member of the staff shall make an official inspection o^ examinabon on 
 board any ship other than the one to which he is attached, except upon a written 
 ^der from th^ commander in chief, which shall be presented to the commanding 
 nffippr of the ship about to be inspected or examined. (N. K. i»^.) 
 ®^he * * ? fl^t paymaster ♦ ♦ * shall examine and pass upon all 
 requlStions of ships of the fleet for the stores pertaining to their his) respec- 
 tive departments that require approval of the commander in chief. (N. I. 
 
 ^te* fleet paymaster "shall for^vard through the commander In chief all 
 offidal relSrte; communications, and returns, whatever their destination, except 
 ^r^on^ence with the Treasury Department" and his accounts and returns. 
 
 ^^'The^fl^if paymaster shall, when directed, carefully examine into the condi- 
 tion of all storS and supplies, the accounts and money in charge of any officer 
 S^^he Pay Cor% attach^ to any ship of the fleet, his method of Performftig 
 tihnfcal dutiesfand generally satisfy himself as to the care, zeal, and atten- 
 
 5/24/17. 
 
 tioi^ shown by such officer. He shall make a written report of the result in 
 detail to the commander in chief and shall not fall to state therein if there Ib 
 any evidence of neglect of duty on the part of such officer." (N. I. 1123-2.) 
 
 " He shall, when directed, make special examination Into the performance of 
 commissary duties by the supply officer of any ship, the condition of the gen- 
 eral mess thereof, and of the storerooms, galley, and bakeshop. Such Inspec- 
 tion of storerooms shall Include all such rooms In charge of any officer of the 
 Pay Ck)rps attached to the ship." (N. I. 1123-3.) 
 
 " Whenever he deems It Important, he shall make to the commander In chief 
 any suggestions or reports. In writing, concerning supplies for the, fleet, or for 
 the promotion of efficiency, uniformity, and economy among the officers of the 
 Pay Corps of the fleet In the performance of their official duties." (N. 1. 1123-4. ) 
 
 " He shall keep an account of the supplies at naval depots and other places of 
 deposit within the limits of the commander in chief's command and of the 
 amount of provisions and clothing in the cruising ships of the fleet." (N. I. 
 ll^o — o. ) 
 
 " Under the direction of the commander in chief, he shall negotiate bills of 
 exchange and procure supplies of money for the fleet. He shall pav out the 
 same only on orders and requisitions duly approved." (N. I. 1123-6.) (See 
 also par, 551 et seq. ) 
 
 "His accounts as fleet paymaster shall be kept separate from those of the 
 flagship. Money and other supplies procured for the fleet shall not be used for 
 the flagship, except upon approved requisitions, in the same manner as supplied 
 to other ships." (N. I. 1123-7.) 
 
 "He shall make such purchases for the fleet and under such conditions as 
 may be prescribed by the commander in chief, subject to the provisions of the 
 Navy Regulations and Naval Instructions." (N. I. 1123-8.) (Public bills for 
 same, see par 72.) 
 
 "He shall, in conjunction with the officers of the personal staff specially 
 designated to supervise such material, keep careful account of the stores in the 
 hands of the supply officers of the ships of the fleet, and of requisitions therefor 
 and surveys thereon." (N. I. 1123-9.) 
 
 " He shall give careful attention to the supplies and other material for the 
 use of the fleet which are carried aboard the supply ships attached thereto, 
 and shall advise the commander in chief as to the reception, preservation, and 
 Issue thereof, and of requisitions therefor and surveys thereon ; and in so doing 
 he shall act in conjunction with the officers of the personal staff speciallv des- 
 ignated to supervise the material in question." (N. I. 1123-10.) 
 
 45. Inspecting or being inspected.— (See also par. 44.) "An inspection of 
 the accounts of supply officers of ships shall be made quarterly. In every case 
 check books shall be examined and the cash balance on hand verified. In ships 
 attached to a fleet or squadron, the inspection shall be made by the senior officer 
 of the Pay Corps of the fleet or squadron at such times during the quarter as 
 the commander In chief or squadron or division commander may direct, or by 
 the general inspector of the Pay Corps in home ports, when directed. When a 
 ship is separated from the commander in chief or squadron or division com- 
 mander for more than one quarter, the cash balance on hand shall be verified 
 by a board of two officers in the presence of the commanding officer. The in- 
 spection of the accounts of the senior officer of the Pay (Dorps shall be made, 
 when practicable, by such other officers of the Pay Corps of the fleet or squadron 
 as the commander in chief or squadron or division commander may designate; 
 or when no other officer of the Pay Corps is available for such duty, the cash 
 balance on hand shall be verified as prescribed for a ship separated from the 
 commander in chief." (N. I. 4861-2.) 
 
 " The reports of Inspection shall show the balances* on hand appearing on the 
 last quarterly account current that has been forwarded to the department ; the 
 receipts from all sources and the expenditures, as substantiated by vouchers, 
 from the date on which the balances were taken to the date of inspection in- 
 
 5/24/17. 
 
 73416°— 18 2 
 
16 
 
 CHAP. I. — THE SUPPLY OFFICEB OF A SHIP. 
 
 elusive- the cash on hand, as shown by actual count; and the balances on 
 dewlit* The report shall be presented on the general inspector's report of in- 
 ^on or on Te quarterly account current and promptly forwarded to the 
 
 ^'^%T^s^.i^tinl ^^^^^^ in the performance of,any official duty con- 
 
 ni^ctPd therewith shall report to the commanding officer. (N. K. l&i^:.) 
 "^Smmanding anS ot^ officers shall afford facilities ^ o^^/ ^e/^^?, «P^^,; 
 fied in article I 4861 to inspect the accounts of officers of the Pay Corps. 
 
 ^^♦' Postaf and money-order funds shall be kept [by the Navy Mail Clerk] sepa- 
 r«tP from Mid indeii^^ of each other. The records of each shall be regularly 
 ms^tJd S? the Xply officer each month immediately after pay day and at 
 ea^o^e betw^r?hese regular monthly inspections, on an irregular or 'sur- 
 pTill'Ta'teTelSspection t^ include a veriflcaUon of the cas^^^^^^^ and a 
 
 -?^vi%^essrjft^t!r;^^^^^^^^^ 
 
 to date of reDort, is to be forwarded through the <»mmandins »•«««' t"**^ 
 ^toaster. N^^'Yorfe. N. Y. on Forjn No 3271. furnished by the Post Office 
 
 . "X^'v^r s^lnLt ?r ^•es'^?-^-^■hSr a conunanding officer, com- 
 
 »Sr3r rraiS ^^ ^ti^e tranW«^f x 
 
 »n^,mSfSorS in change of roS officer; shali take such steps in re^rd to 
 **? P^^"^-, of^^Toffiir as may b^ hen or later ordered to take charge 
 
 VJrLTJr [hll^me «)nditlons as stated above, cause a second inventory of the 
 and unuer »e -wiiine nrovisions, and small stores to be taken, and the officer 
 money, Papere. c'0W'n& P™^^™^^^^ , f^r the money and stores then on 
 
 ;;!^d'l ttus Jscttai^ed tJI Kr m and the person appointed to 
 
 Se^ shaTI.^ •-.S'Sfhe"aSivrck^s1hrseX":fflcKs^^^^^^^ it in.- 
 prlSbTto Mvf a^npf r^a^^^^^^ burnish the officers 
 
 ~S<iY"S^ :i*:^^r:rSr duTaC temiSar^y IZelLu is sat,sfle<, with 
 the'va^rsX^^Tnditu^so^^^^^^^ 
 
 and to the Navy r^partment (N. B. 1^^^^ ,„„ „, arrest is taken per- 
 
 •• Before an offl^f «f *« Station ^f whlcli he has been attached he shall be 
 
 manently from t^^e f ^ P "^^^^ch to close his books and complete his vouchers ; 
 
 aUowed a -^f «»»^'«Xrs n^^ry to tte S^^ settlement of his accounts 
 
 '^^\^^7J1Z Km '^'I'g^n ap,.inted to take charge of. or to re- 
 lieve him from his duties." (N. R. 1420-5.) 
 
 6/24/17. 
 
 SEC. 3. — DUTIES CONTINGENT ON PEBSONAL STATUS. 
 
 47. Death, disability, or unauthorized absence. — " In case of the death, 
 nnauthorized absence, mental or physical incapacity as determined by compe- 
 tent medical authority, of any officer of the Pay Corps on duty, or if necessary 
 to relieve him from duty for any other cause, the commanding officer of the 
 8hip or station shall immediately take possession of the safe and of the keys of 
 the storerooms of such officer, and report all the facts in the case to the senior 
 officer present. The latter shall, without delay, direct a board of officers to take 
 an inventory of the papers, money, and stores then on hand ; and shall appoint a 
 suitable person to take charge of the same, and to perform the duties of such 
 officer of the Pay Corps until otherwise directed by competent authority. (Art. 
 R. 1420.)" (N. R. 3006-1.) (See par. 46, Suspension or arrest.) 
 
 " The senior officer present shall also appoint another suitable person to com- 
 plete the vouchers, transfer the accounts, close up the books, and to have the 
 custody of the same and of all papers necessary to the complete settlement of 
 the account of such officer of the Pay Corps, and to be responsible for their 
 proper transmission to the department." (N. R. 3006-2.) 
 
 *' Both the above-named appointees shall be present when the above inven- 
 tories are taken, and shall be furnished with copies thereof ; which copies, duly 
 certified, shall be considered satisfactory vouchers for the money and stores 
 thus ascertained to be on hand." (N. R. 3006-3.) 
 
 " If an officer of the Pay Corps unable to settle his accounts shall, while of 
 sound mind, have nominated in writing the person to be selected to have cus- 
 tody of the books, vouchers, and other papers, and to complete accounts as 
 above mentioned, the senior officer present shall, unless manifestly contrary to 
 the public interest, conform to such nomination, and shall inform the depart- 
 ment without delay of his entire action in the matter ; but nothing in this para- 
 graph shall apply to an officer of the Pay Corps relieved from duty for misot)n- 
 duct." (N. R. 3006-4.) 
 
 " When the office of paymaster or assistant paymaster becomes vacant, by 
 death or otherwise, in ships at sea, or on foreign stations, or on the Pacific 
 coast of the United States, the senior officer present may make an acting ap- 
 pointment of any fit person, who shall perform the duties thereof until another 
 paymaster or assistant paymaster shall report for duty. (Sec. 1381, R. S., and 
 Art. R. 4403.)" (N. R. 3007.) 
 
 "Any person performing the duties of paymaster or assistant paymaster in a 
 ship at sea by appointment of the senior officer present in case of vacancy of 
 such office, as provided in Article R 3007, shall be entitled to receive the pay 
 of such grade while so acting. (See 1564, R. S.)" (N. R. 4403.) 
 
 48. Death, resignation, or removal — Outstanding checks. — (See purs. 024 
 and 629.) 
 
 49. Detachment from cruising ship. — (Transfers, see par. 42; Returns, :«ee 
 par. 957; Ship going out of commission, see par. 81.) 
 
 50. Personal accounts on detachment. — "When an officer of the Pay Corps 
 is detached from duty involving accounts with the Treasury Department, and 
 is ordered to his home in the United States, and directeil to settle accounts, his 
 personal account shall be forwarded to the Auditor for the Navy Departnient 
 with his final returns, and shall not again be taken up, either by himself or 
 another officer of the Pay Corps, except nn<ler authorization from the auditor." 
 (N. R. 4419-1.) 
 
 " When an officer of the Pay Corps is detached from duty involving accounts 
 with the Treasury Department and is at once ordered to similar or other duty, 
 his personal account may be taken up by himself or another officer of the Pay 
 Corps upon presentation of certificate to the fact that all public funds have 
 been properly deposited or transferred; this certificate shall accompany the 
 returns to the auditor." (N. R. 4419-2.) 
 
 5/24/17. 
 
18 CHAP. I. — THE SUPPLY OFFICER OF A SHIP. 
 
 :2oS:[of an officer o'the^^ay Corps is unnece^ry N^B^ toJ'^tUeat 
 
 ,nrt tSp s^mnlv offl^r and Uderk should be required to show that they were 
 l^tl.^!;; rn^r^tml.^ accounts « t^ 
 
 S^s'XtlhrdrmldfhX sulSni«rm t^eUm oAn indorsement 
 
 ""A^lnnrteTentarv account current and schedule of disbursements must be ren- 
 de^ed t?^co"e"the%TsJ^sUion of funds retained for expenses of self and clerk. 
 
 ^^n^SScef o^Slef^-\o his home to settle accosts whi.e^engaged^s^^^^^ 
 
 *"iS"offl"clr*unde o^XVsto se*tt e^acc^untf wh^s J^rS toUect the place 
 f<,;^?he i^rformanc^ of such duty does not. by virtue of being given the choice 
 S such'ltla^™^ hU right to 'commutation of quarters. (Comp. Dec. June. 
 
 ^Th^ict that an officer voluntarily settled accounts while en route from one 
 station ?o another does not entitle him to commutation of quarters while thus 
 
 'Vn officer* whTset"?^ account's aWace other than the one designat^ in his 
 orders To^s thereby his right to commutation of quarters. (Comp. Dec. Sept. 
 
 ^\nffiler is entitletl to commutation of quarters while settling accounts with 
 th^Nav* department although his ?,<^»"t^"h t^'<^''S^ Department had 
 \u^n trnnsiiiitted to the auditor. (Comp. Dec. Nov. dU, IVWb.) 
 ^n XTi iTei Utled to commutation of quarters while settling accounts 
 even tCgh he irJu sick leave, if he performs that duty in obedience to specihc 
 
 ""'^^^mJmZ'^ on the roll at the following rates: 
 
 1>a^Sei w^?h ra?r^^^^ ^72 per month; rank of lieutenant com- 
 
 TaLe^'leo^r month; rank of lieutenant. $48 per month; rank of lieutenant 
 ^junior ci-JkI^, $36 per month ; rank of ensign. $24 per month. 
 
 6/24/17. 
 
 Section 4— DUTIES CONTINGENT ON STATUS OF VESSEL. 
 
 71. Fitting out.— " Upon joining a ship fitting out, the officer of the Pay 
 Corps shall carefully examine the pay office, storerooms, and other spaces 
 allotted for the stowage of provisions and supplies in his charge, and shall 
 report in writing to the commanding officer their capacity and any defects or 
 deficiencies in their arrangement." (N. I. 2202.) 
 
 "After going into commission, and as soon as practicable after the receipt 
 of the crew on board, the commanding officer shall take the necessjiry steps 
 to verify the service records and descriptive lists of the crew. The executive 
 officer, with the medical and supply officers, shall constitute a board for that 
 purpose; the board shall correct all errors found in the description of the 
 men, also errors in dates and spelling, and shall note those who appear physi- 
 cally defective; a list of these corrections shall be submitted to the command- 
 ing officer for his approval. Copies of the corrections made shall be transmitted 
 by the commanding officer to the Bureau of Navigation. The same precautions 
 shall be observed whenever men are received on board." (N. I. 1303.) 
 
 " Before leaving the navy yard the commanding officer shall require the 
 supply officer to report to him in writing if all the stores as laid down in the 
 aHowance books have been received, and what defects or deficiencies, if any, 
 exist in the material or personnel under his immediate supervision. He shall 
 then report to the Navy Department (Division of Material) the condition of 
 the ship, her outfit, and equipment." (N. I. 1304-4.) 
 
 Provisions may be put aboard a ship fitting out before the supply officer 
 reports, as provided in paragraph 333. 
 
 " Clothing and small stores shall not be put on board before the supply officer 
 reports for duty." (N. I. 4408.) 
 
 72. In the fleet. — " When purchases have been made by the fleet, squadron, 
 or division paymaster, the dealers' bills, after certification by the fleet, squad- 
 ron, or division paymaster as to their correctness, shall be forwarded to the 
 vessel concerned for preparation of the public bills by the supply officer thereof. 
 When the public bills have been properly certified as to receipt and inspection, 
 they shall be forwarded to the flagship for payment. Such bills shall not be 
 approved by the commanding officer of the vessel concerned." (N. I. 4483-5.) 
 
 Procurement of funds, see paragraph 541; Bills of Exchange, see paragraph 
 651 et seq. 
 
 73. Flagship. — (See par. 44.) 
 
 74. Tender to torpedo or submarine flotilla. — (See also par. 82; Requisi- 
 tions, see par. 184h; Forty-five days for general supply returns, see pars. 
 321-1, 322-1; Ship's store profits, see par. 473.) 
 
 "The tenders shall be the bases of the fiotlllas and divisions, all accounts, 
 except as provided In Article 1-4424 (15), as well as stores, provisions, and 
 spare parts, being kept on board the tenders. The supply officers of the tenders 
 shall also be the supply officers of the torpedo vessels or submarines which 
 those ships serve." (N. R. 230-5.) 
 
 "A general supply system similar to that prescribed In Article 1-4423 for 
 vessels carrying officers of the Pay Corps shall be operated, as prescribed in 
 this article, for torpedo craft and submarines." (N. I. 4424-1.) (See also 
 G. O. 322.) 
 
 6/24/17. ID 
 
20 
 
 CHAP. I. THE SUPPLY OFFICER OF A SHIP. 
 
 " In place of an allowance of supplies by items, quarterly money allotments 
 will be prescribed for torpedo craft and submarines, against which the supply 
 officer of the tender or stationary base shall charge the value of all supplies 
 as drawn. A statement of these money allotments for the several vessels of 
 the Navy will be published from time to time in Navy Department General 
 Orders." (N. I. 4424-2.) ^ , ^ ^ i k . 
 
 " These allotments are exclusive of expenditure for fuel, water, and lubri- 
 cating oil, which may be used as required, and also of ammunition, batttery, 
 and torpedo supplies, and explosives, which are covered by a standard allow- 
 ance." (N. I. 4424-6.) 
 
 " Vessels not in full commission or reserve during the full period of allow- 
 ance will be entitled only to a pro rata of the above allotment, corresponding 
 to the time in commission or in reserve." (N. I. 4424-4.) 
 
 " The allotments are not cumulative, and any undrawn balance remaining m 
 one allowance period shall not be added to the allotment for the succeeding 
 quarter." (N. I. 4424-5.) 
 
 " The items and quantities of supplies shown on the type allowance lists as 
 furnished to torpetlo vessels are intended to be used in conjunction with the 
 money allotments as a guide for supply officers in assembling the stores on board 
 the tender or at the stationary base, and for commanding officers as indicating 
 the supplies so carried and the approximately proper consumption of each item 
 for the given period." (N. I. 4424-6.) 
 
 "A six months' supply of such supplies, based upon the quantities stated m 
 the type allowance lists, shall be considered an approximately correct quantity 
 to be carried by the tender or at the stationary base." (N. I. 4424-7.) 
 
 •' Stores shall be carried on board the tender or at the stationary base for 
 general issue to vessels on stub requisitions. Such stores will be requisitioned 
 by, invoiced to and accounted for by the supply officer under Naval Supply 
 Account, Title X (general equipage and consumable supplies), and the Ord- 
 nance Account (s. o.). Title X (technical ordnance equipage and consumable 
 supplies)." (N. I. 4424-8a.) 
 
 " Requisitions for supplies not appearing on allowance books of any depart- 
 ment on board are in excess, shall be so designated and must bear an explana- 
 tion as to the necessity for submitting them." (N. I. 4424-8b.) 
 
 "The approval of an in excess requisition does not increase the allotment. 
 Supplies procured on such authority shall on issue be charged to the regular 
 ullotment unless a request for an increase in allotment, as provided in para- 
 graph 12, has been submitted and approved." (N. I. 4424-8c.) 
 
 " When the issue of supplies carried on the allowance books would involve 
 an overexpenditure of the allotment, they shall not be covered by in excess 
 requisition, the use of which is restricted to articles not carried on the allow- 
 ance lists, but by request for increased allotment, as prescribed in paragraph 
 
 12." (N. I. 4424-^.) 
 
 "Ammunition, ammunition details and ammunition containers delivered to 
 the tender shall be invoiced to the gunnery officer under the Title X ordnance 
 account (g. o.) ; if delivered directly to vessels of the flotilla they shall be In- 
 voiced by supply officers ashore to commanding officers as a direct charge to 
 Title C All other consumable supplies shall pass through the Title X books 
 of the tender and when issued shall be charged by the supply officer to Title C 
 under the appropriation concerned, and, unless not so chargeable, against the 
 allotment of the ship's department. No accounting for the supplies will be re- 
 QUired aboard the vessels to which issued, except as provided in Article I 4424 
 (13)." (N. I. 4424-8e.) 
 
 "The vessels shall carry only sufficient stores for their immediate needs, 
 the number of days being determined by the flotilla commander, 15 days being 
 considered sufficient for ordinary duty." (N. I. 4424-8f.) 
 
 5/24/17. 
 
 SEC. 4. — DUTIES CONTINGENT ON STATUS OF VESSEL. 
 
 21 
 
 " If toward the close of a quarter, when only a small balance under the cur- 
 rent quarterly allotment may be available, a vessel is required to proceed on 
 an extended trip and will be away from tender, yard, or other source of sup- 
 ply, necessary stores may be taken on board. In this event, the current 
 quarter will be charged with the full amount available, and the succeeding 
 quarter obligated for the value of the additional stores received. Special ref- 
 erence to cases of this character will be made on reports of expenditures of 
 the vessel for the quarters concerned, showing the amount of the allotment for 
 the succeeding quarter to be obligated. The reports will indicate the necessity 
 for such action." (N. I. 4424-8g.) 
 
 " Supplies in excess of those called for by the allowance books of the flotilla 
 may be carried on board the tender or at the base, at the discretion of the 
 flotilla commander." (N. I. 4424-9.) 
 
 " When at the base or in the presence of the tender supplies for torpedo ves- 
 sels shall be drawn from such base or tender only, unless when at a navy yard 
 in the presence of the tender the flotilla commander considers it advisable to 
 allow supplies to be procured from the supply officer of the yard. In such cases, 
 and in emergencies when the boat is absent from the tender or base, supplies 
 may be drawn from a yard or vessel on requisitions approved by the senior officer 
 present, the necessity for such requisitions being explained thereon and the ten- 
 der or base to which the supplies are to be invoiced being indicated. Whenever 
 issues of consumable supplies are thus made (other than of ammunition, ammu- 
 nition containers and ammunition details) by other than the supply officer of the 
 tender or base, the issuing officer, whether ashore or afloat, shall obtain memo- 
 randa receipts from the commanding officer and invoice the supplies direct to 
 the supply officer of the tender or base, as may be appropriate, accompanying 
 the invoice by the memorandum receipt of the commanding officer. Copy 
 of the invoice shall be immediately forwarded to the commanding officer of 
 the vessel receiving the supplies. The supply officer of the tender or base 
 will treat such invoices in exactly the same manner as for supplies drawn by 
 him and issued to torpedo vessels except that it will be unnecessary to take up 
 such items on his stock cards or stock ledger. Care shall hi taken to make 
 appropriate charges against the allotments concerned." (N. I. 4424-10.) 
 
 " In cases where supplies are transferred to other vessels from torpedo vessels 
 upon which the money allotment system is in operation, a copy of the receipt 
 obtained shall be forwarded to the supply officer, who will treat It as a returned 
 material stub, taking the values up in the proper stores account as a credit to 
 the proper allotment and will charge the proper allotment of the vessel to 
 which the stores were transferred or, if the vessel is not in the flotilla, invoices 
 will be prepared accordingly." (N. I. 4424-11.) 
 
 " When the limit of an allotment has been reached, the commanding officer 
 may apply to the bureau concerned for a special increase to cover needs for 
 the remainder of the quarter. No vessel shall be permitted to exceed her quar^ 
 terly money allotment under any circumstances while communication with the 
 hureaus concerned is possible. In making request for an additional allotment, 
 the vessel will either furnish a list of the articles desired or give sufficient rea- 
 son for making such request." (N. I. 4424-12.) 
 
 "At the expiration of each quarter a priced returned material stub marked 
 * Memorandum' shall be negotiated by each commanding officer concerned, 
 enumerating by items and classes the supplies remaining on hand which have 
 been charged to the Title C allotment. This stub shall operate to reduce the 
 issues for the quarter concerned and its value shall be included in the class 
 balances in store as of the last day of the quarter, though not to be taken up 
 by items on the stock ledger. A corresponding issue and charge shall simul- 
 taneously be made as of the succeeding quarter. This transaction will be on 
 paper only and no supplies actunlly returned to store will be listed on the 
 memorandum stub.** (N. I. 4424-13.) 
 
 5/24/17. 
 
22 
 
 CHAP. I. — THE SUPPLY OPFICEB OP A SHIP. 
 
 SEC. 4. — DUTIES CONTINGENT ON STATUS OF VESSEL. 
 
 23 
 
 " Equipage and supplies are intended for the use of the torpedo vessel, as 
 required, and not for any one department on board." (N. I. 4424-14.) 
 
 "Equipage on board torpedo craft shall be requisitioned by, invoiced to, 
 and accounted for by heads of departments under Title B, a separate balance 
 sheet being rendered for each of the five departments. Equipage on board 
 submarines shall be requisitioned by, invoiced to, and accounted for by the 
 supply officer of the tender or base in the same manner prescribed for ships 
 operating directly under the general supply system (arts. I 4423 (13), (14), 
 (15). and (16), 4853 and 4854)." (N. I. 4424-15.) (See par. 184h.) 
 
 " Torpedo vessels whose books are not kept at a base or on board a tender 
 shall account for stores as prescribed in Article I, 4851-(1)." (N. I. 4424-16.) 
 
 (See par. 82.) , , „ ^ _ _ . 
 
 " Commanding officers of flotillas and divisions shall report on January first 
 
 and July first of each year, whether changes in the allowance or equipage or the 
 
 allotment for supplies for the vessels under their command are necessary or 
 
 desirable." (N. I. 4424-17.) . .., xr • ^ . i i . «o..^ 
 
 75 Supply ship.—" When a supply steamer of the Navy is detailed to carry 
 freight in quantity the public freight of the ship shall be supplied through the 
 supply officer of the yard where the ship is being loaded.' Stores that are to go 
 by a supply steamer, and which are not prepared and invoiced by the supply 
 officer shall be delivered to him with the proper Invoices by the shippers. 
 Stores belonging to the Medical Department and to the Marine Corps shall be 
 delivered in care of the supply officer and the invoices therefor transmitted 
 through him." (N. I. 4624-1.) . .v .- .- 
 
 "The supply officer of the supply steamer shall, under the direction of the 
 commanding officer, be charged with the details of stowage and general super- 
 vision of cargo. He shall notify the supply officer, through the proper channels, 
 when the vessel is ready to take freight and specify the order in which it is to 
 be stowed."- (N. I. 4624-2.) 
 
 " Supply officers of supply steamers shall receipt, subject to verification, for 
 the contents of all packages as shown by the invoices. Discrepancies found 
 when the packages are finally opened shall be subject to an investigation by a 
 duly appointed board [of survey, see par. 241 et seq.], as provided by Article I 
 4626, and the consignee shall adjust his books accordingly." (N. I. 4624-3.) 
 
 " The officer receiving stores by shipment shall indorse such receipt upon the 
 bills of lading, stating over his signature the condition of the supplies, and sur- 
 render the original to the carrier from whom he receives the go*ds, which bill 
 shall be received as evidence of delivery. In the event of there being any loss 
 or damage, the indorsement must fully show the character and amount of such 
 loss or damage, in order that proper deductions may be made by the officer certi- 
 fying the bill for freight. An accomplished memorandum copy of the bill of 
 lading shall be returned to the supply officer who shipped the supplies." (N. I. 
 
 4624—3 ) 
 
 76. Sailing from port.— Before sailing, the supply officer should inform him- 
 self as to the condition of the market and exchange in the port or ports next to 
 be visited, and in carrying money and stores should be governed accordingly. 
 
 Deposit of funds when destined for a foreign port. (See par. 632.) 
 
 77. Arrival in port. — Before arrival in port requisitions will be submitted 
 by the supply officer as provided in paragraph 294 ; prior to arrival at a n^yy 
 yard material requiring survey will be assembled as provided in paragraph 
 
 242-1. 
 
 "Under the direction of the commanding officer the supply officer shall, on 
 arrival in a port where supplies are to be purchased or bills of exchange nego- 
 tiated, obtain by personal inquiry on shore, full and complete information as to 
 the current rate of exchange, the quality and price of naval supplies, the names 
 of persons and firms regularly dealing therein, and^the commercial standing of 
 such dealers. He shall also visit and obtain from the resident consul or oona- 
 
 5/24/17. 
 
 mercial or consular agent of the United States if there be one, the above 
 required information. These requirements will be modified accordingly when 
 the above-mentioned duties are performed by the fleet or division paymaster.*' 
 (N. L 2221.) 
 
 78. Loss or capture. — " In case of the loss of the ship, her commanding offi- 
 cer shall remain by her with officers and crew as long as necessary and save as 
 much Government property as possible. Every reasonable effort shall be made 
 to save the log book, muster roll, accounts of officers and crew, and other valu- 
 able papers." (N. R. 2042-1.) 
 
 " In the event of the loss of accounts occurring from the loss or capture of a 
 ship of the Navy, the supply officer, on receiving a written order from the com- 
 manding officer, shall open other accounts with the survivors, from the date of 
 the disaster, giving to each person the rating he held at the time the accounts 
 were lost ; and the accounts so made out shall accompany the survivors on their 
 transfer to a ship or station, the supply officer of which is to govern himself by 
 these accounts in making payments or issues until he receives further instruc- 
 tions from the Navy Department or the Auditor for the Navy Department.** 
 (N. L 4924.) 
 
 Relief for loss of money and stores, see paragraph 651-b. 
 
 79. Fire or shipwreck. — '.' In case of fire or shipwreck, it shall be the special 
 duty of every officer of the Pay Corps to secure and preserve the accounts of 
 officers and men, the public money, and such other public papers and property. 
 In the order of their value, as circumstances permit." (N. R. 3004-1.) 
 
 80. In reserve. — " Each vessel shall be kept, as far as practicable, ready for 
 gel^ral service within four days' notice, or as soon as the necessary i>ei*sonnel 
 can be placed on board." (N. I. 530-2.) 
 
 "-^11 nonperishable stores, under whatever title, shall be kept on board in the 
 same manner as on board ships in full commission, and arrangements shall be 
 made by the commanders of the reserve forces, and by commanding officers, by 
 which perishable stores can he supplied within four days from the time the ship 
 is ordered into full commission." (N. I. 531-1.) 
 
 "A regular quarterly money allowance of one-half that for cori*esix>iuling 
 types of ships in active service will be established until experience shows the 
 necessity for a change in this amount." (N. I. 531-2.) 
 
 Allotments for athletic outfits, see paragraph 305 ; for crew mess outfits and 
 galley utensils, see paragraph 305. 
 
 " The ships in reserve shall habitually have on board seventy-five per cent of 
 their full fuel allowance. The same practice shall be followed as to lubricating 
 oils. When nonperishable stores of any kind fall below fifty per cent of the full 
 allowance the deficiencies shall be made good in accordance with the foregoing 
 paragraphs." (N. I. 531-4.) 
 
 " Extra compensation to special details on reserve ships will be allowed ** 
 (N. I. 531-6.) 
 
 81. Going out of commission. — (Returns, see par. 954; turning in stores, 
 see par. 234.) "When a ship goes out of commission, all equipage and supplies 
 shall be turned in and invoiced to the supply officer." (N. I. 4608-12.) 
 
 " On the expiration of a cruise supply officers shall take care that all provi 
 sions and clothing and small stores in their charge are carefully packed before 
 they are transferred to the supply officer at the navy yard, and that the 
 contents of each package are distinctly marked thereon." (N. I. 4418.) 
 
 Inventory of mess outfits, see paragraph 305. 
 
 Disposition of ship's store supplies, see paragraph 468. 
 
 Disposition of crew property, see paragraph 152-1. 
 
 Disposition of ship's allowance lists, see paragraph 292. 
 
 Disposition of blank deposit books, see paragraph 745. 
 
 List of articles of athletic outfit transferred, see paragraph 305. 
 
 List of officers, see paragraph 911-6. 
 
 Safes, see paragraph 123. 
 
 5/24/17. 
 
24 
 
 CHAP. I. — THE SUPPLY OFFICER OF A SHIP. 
 
 SEC. 4. — DUTIES CONTINGENT ON STATUS OF VESSEL. 
 
 25 
 
 ^' When a ship goes out of commission ; receipt from supply officer of yard 
 for books and records of the general supply system ; to the Bureau of Supplies 
 onri Appoiints- single copy: to be forwarded direct. (N. 1. 0£Z^s.) 
 
 ^Vhrnflhi^s to be placed out of commission, the orders detaching officers 
 shall not be delivered until the vessel's supplies and equipment have all been 
 LnL or recefpted for; the crew transferred or paid off; theshi^re^ayto be 
 turned over to the yard; and all regulations fully complied with. (N. R. 
 
 ^"^Whln the ship is placed out of commission the supply officer the pay clerks^ 
 and the senior yeoman serving under them in each branch shall not be de- 
 tach^ or transferred until the equipage, equipment stores, and supplies in 
 their charge have been satisfactorily accounted for and surveys covering short- 
 iizes have been held and approved." (N. R. 3008.) ^ ^. -. ^ 
 
 ♦^When a^ip is placed out of commission the first lieutenant, chief boatswain 
 or boatswain, chief carpenter or carpenter, chief boatswain's mate, and chief 
 Srp^nte^s mate shall not be detached or transferred until the equipage, equip- 
 me^ stores and supplies issued for use to the first lieutenant have been satis- 
 ?ic?orily ^c^^^^^^^ and surveys covering shortages have been held and 
 
 '*'^" Wh^n "a iwp ?s ^^ out of commission the navigating officer, chief quar- 
 ternmster and navigating officer's yeoman shall not be detached or transferred 
 untuSe equipage, Equipment, stores, and supplies issued for use to the navi- 
 gating officer have been satisfactorily accounted for and surveys covering 
 Shortages have been held and approved." (N. I. 1610.) 
 
 "When the ship is placed out of commission the gunnery officer ordnance 
 ^nner, chief gunner's mate, and yeoman shall not be detached or transferred 
 S the battery and entire ordnance equipment of the vessel have been in- 
 ^ted bv a s^lal board, nor until the ordnance supplies in charge of the 
 g^nl?y officer have been ^tisfactorily account^ for and surveys covering 
 shortages have been held and approved. (Art. R 3912 (1).) (JN. «• f^^-' 
 
 "When the ship is placed out of commission the engineer officer of the ship, 
 the enrineer's yeoman, and such other members of the engineer's force as the 
 enliS^c^r may designate, shall not be detached or transferred until the 
 ^u D^e SS stores, aid supplies issued to the engineer officer for use 
 S^ve b^n sat^SLtorily accounted for and surveys covering shortages have 
 
 hppn held and approved." (N. R. 2813.) . „ . , i.^„ 
 
 ^ Naval vessels not carrying supply officer.-l. Equtpage and ^^PP^'^*- 
 « On 'brnfrd every vessel to which no officer of the Pay Ck)rps is attached, such 
 re^la^ons as relate to the obtaining and caring for, and to accounting for 
 arK of equipage and supplies as apply to the handling of such articles 
 aS,arTvess^s not having the general supply system in operation^hall be ob- 
 s^ved by the heads of the several ship's departments." (N. R. 3042.) 
 
 (General supply system for vessels having tenders, and issues byother than 
 thP^DDlv officer of the tender, see par. 74; requisitions, see par. 184-h.) 
 
 2 Turlh^Tf^. and issues of clothing and money -^^ Purchases for or 
 i^^iief of clothing or money to torpedo vessels and vessels not having a supp y 
 «S on Crd, when such vessels are not at the station to which the supply 
 ffi^r h«vine their accounts is assigned, shall be made on order of the senior 
 oK Snt Sy any^fficir of the Pa^ Corps. Public bills shall be paid as 
 mJSiibirin Art 1 4485. Issues of clothing shall be accounted for as pre- 
 ^^b^ A^t I 4529. [See par. 439-2.1 Any transfer of funds between offi- 
 Srs neSsSSly involved in making payments to officers and men of vessels 
 liprp'in soecified. is authorized." (N. I. 4951-1.) 
 
 " lie^^nding officers of such vessels shall be furnished with a memo- 
 randum record of the accounts of the crew for presentation to any officer 
 dt^iJiftted on which issues of money or clothing may be based. All entries 
 s^ini mkde by offl^^^^ of the Pay Corps, except that the commanding officer 
 
 5/24/17. 
 
 shall be responsible for the entry of data affecting the accounts (changes in 
 rating, absences, miscellaneous checkages, etc.) resulting from his orders or 
 from transfers to the ship during the quarter which can not be entered at the 
 time of occurrence by the proper officer of the Pay Corps." (N. I. 4951-2.) 
 
 "In the case of vessels not carrying officers of the Pay Corps and where, tor 
 some reason or other, a memorandum pay roll has not been issued, payment of 
 the crew upon a money list certified by the officer carrying the accounts of the 
 vessel may be made by any officer of the Pay Corps designated by the senior 
 officer present." 
 
 The certificate on the money list will be as follows : 
 
 " * I certify the foregoing amounts to be due and unpaid on .' *• 
 
 (Date.) 
 
 (S.A. M.4063.) 
 
 To supply officers having the accounts of the vessel. — A copy of the memoran- 
 dum record (Form 138), "properly made up, shall be forwarded to the com- 
 manding officer as soon as practicable after the first day of the quarter or on 
 taking up the accounts of the vessel. The entries therein shall include all in- 
 formation affecting the accounts to the time of forwarding, and certificate to 
 that effect shall be made on last page of record. During the quarter enter all 
 issues of money, clothing, etc.. made by you direct in the record in the same 
 manner as provided below for other officers making issues. 
 
 " Money issued on account of the vessel by other supply officers will be con- 
 sidered as a transfer of funds from such officer, to be effected in the follow- 
 ing manner: Upon receipt by you of a properly certified money requisition 
 you will sign the receipt accompanying it and return to the supply officer mak- 
 ing issue. You will take up the amount of the receipt on cashbook and returns 
 as received from him and expend to the vessel the total shown as paid by the 
 money requisition, charging the individual accounts concerned on the roll. In 
 the case of deposits the amount noted on the money requisition, as received for 
 that purpose, will also be taken up on cashbook and returns in the usual man- 
 ner and credited in the proper deposit books. 
 
 " The total paid as per money requisition will therefore exceed the amount of 
 the transfer of funds by the amount deposited. 
 
 " Issues of clothing by other officers will be Invoiced by them to you and the 
 individual clothing receipts forwarded. (See N. I. 4529-2, see par. 439-2.) 
 
 " To the commanding officer of the vessel.— The object of this memorandum 
 record is to enable a vessel not having a supply officer on board to take advan- 
 tage of the presence, when needed, of the supply officer of any vessel with which 
 she may fall in company, and to enable such supply officer to assure himself, in 
 making issues, that no overpayment is being made. While the issuing officer 
 will make the necessary entries in the record required by his issues, such data 
 as affects the accounts during the quarter (such as changes in ratings, ab- 
 sences, allotments granted, miscellaneous checkages, credits, and entry of men 
 received by transfer) must necessarily be entered by the commanding officer. 
 To insure the correctness of the record, these entries should be made with care 
 and at the same time commanding officer's orders (serially numbered), or 
 papers relating thereto, required to support the supply officer's returns are for- 
 warded to him. Men to be discharged, when not in the vicinity of the supply 
 officer having the accounts, should be transferred in advance of discharge to a 
 vessel having a supply officer on board, as directed by proper authority. 
 
 " Purchases for the vessel wiU be made by any supply officer designated, who 
 will furnish the requisite copies of pubUc bills, etc., for the ship's records. 
 When issues of money or clothing, etc., are required, present the memorandum 
 record, ^ith written authority from the senior officer present, to the supply 
 officer designated to make them, together with the necessary money or clothing 
 requisitions. (See N. I. 4951.) Money requisitions must be in duplicate and 
 have plainly noted thereon any checks, etc., desired. To save confusion, special 
 
 (B«priBt dae to ehaafc oa p. S«.) 
 
26 
 
 CHAP. I. — THE SUPPLY OFFICER OF A SHIP. 
 
 SEC. 4. — DUTIES CONTINGENT ON STATUS OF VESSEL. 
 
 26a 
 
 issues of money and the issues of clothing, etc., at odd times, should be reduced 
 
 '"^ ^Xf^VlTeTmLor^naum record from the supply officer having the 
 accounte wmpare his certificate as to data included in the computation of bal- 
 an^s due wUh the entries of the last quarter's record. -If in any case it appears 
 
 ^•""Forwar^d^hl^old .^rd to the supply officer l-avlng the ao^unte when com- 
 parison with the new record has been made." (Instructions from S. & A. 
 
 ^"^ommaitoB officers of vessels not carrying officers of the P^ Co^s 
 will when forwarding the memorandum pay rolls at *« 'fl °* **^ 1^!^ 
 ter to the pay officer carrying the accounts of the 'e^se'' ™"* *„~?.^ 
 thereof and certify the same as being correct. This copy will, "»*"*•'« 
 
 roU." (Joint letter Bu. Nav. and S. & A., Aug. 1^, 1917^ 
 
 " To officers making issues to the re««e«.--Issues will be made to the vessel 
 
 nniv nnon order of the senior officer present. (N. 1. 4yDl.) x „ , 
 
 i^cSt the memorandum record to verify the fact that amoun s are actually 
 
 due^^co^^r iss^rLney, clothing, etc., required by the requisitions presented 
 
 ''X i^^rn^g" ssr e^^^^^^^^^ the amounts covered by --ey ^eq^Usitio^^^^^^^^ 
 
 mnnfv feautsitions and clothing invoices the number of the column In the rec- 
 ord to '>1irch each ?elat^s. so that the supply officer having the accounts can 
 iriontifv fhP rpcpint and detect any loss of papers in transit. 
 
 "TaL M^^du^^^^ cash in the usual manner. Enter on one copy 
 
 of Sf duplicate money Requisition presented by the commanding officer the 
 amount paid each individual and the following certificate . 
 
 « To , Pay :.-, U. S. N. : 
 
 " I certify that I have, this day of , 1^, made the above issues of 
 
 money to the U. S. S , as indicated, on your account, to the total amount 
 
 o^ and — /lOO dollars ($ ), for which I hold 
 
 for you individual receipts. 
 
 (Number.) 
 
 _^ , Pay , U. S. N. 
 
 " Forward this immediately to the supply officer having the accounts as his 
 «iithoritv for receipting for the amount disbursed. To accompany the money 
 r^uSn pre^^^^ usual receipts covering a transfer of funds for his 
 stoature for ^e total amount disbursed on his account, less any amount re- 
 turned or received for deposit. Indicate plainly on the money requisition the 
 fnSf^ual amounts to be deposited and by whom. In case of deiK)sit of cash 
 not drawn fTomt^^^^^^ a separate entry will be made «pon he 
 
 ?^uismon. Payments to officers will be noted on the money requisition also, 
 aTlnclud^d in the certificate and transfer of funds relating thereto. 
 
 9/13/17. 
 
 "Expend amount issued on account of pay, less the amount returned or 
 received on account of deposits, in cashbook and returns by transfer to the 
 supply officer having the accounts. 
 
 " When the transfer of funds to cover disbursement has been completed, 
 forward to the supply officer having the accounts the individual pay receipts by 
 registered mail or other safe conveyance. 
 
 " Make issues of clothing in the usual manner, entering amounts receipteil 
 for by each man in the appropriate column of the record. Prepare invoices 
 covering the articles issued and immediately forward them, together with 
 requisitions and the original clothing receipts or a certified list of the amount 
 receipted for by each Individual, so that advice may be given as to the iiersons 
 against whom charges should be made — original receipts to be forwarded on 
 return of invoice to the supply officer having the accounts." (Instructions on 
 S. & A. Form 138.) (See par. 439.) 
 
 9/13/17. 
 
SEC. 4. DUTIES CONTINGENT ON STATUS OF VESSEL. 
 
 27 
 
 " When payments of money and Issues of clothing and small stores are made 
 to crews of vessels on the memorandum pay roll, the money requisitions as 
 well as the lists of men drawing clothing, with the invoice therefor, will in all 
 cases be forwarded immediately to the officer issuing the memorandum roll ; 
 arid, immediately upon receiving the receipt for money and clothing and small 
 stores, the officer holding the pay and clothing receipts will forward them to 
 the officer carrying the vessel's account." (S. A. M., 3977.) 
 
 3. Public bills. — " Public bills for vessels not carrying a supply officer on 
 board shall be paid by the supply officer having their accounts, if such mode 
 of payment is practicable and will not unduly delay settlement; otherwise, by 
 the supply officer of a vessel with which they may be in company. If the vessels 
 are assigned to a tender or base, public bills for consumable supplies shall be 
 prepared under Title X, and if the bills are paid by an officer other than the 
 supply officer of the tender or base, the values will be taken up in Title X by 
 the supply officer making the payment and invoiced to the supply officer of the 
 tender or base, with memoranda receipts covering issues of the stores. Public 
 bills for consumable supplies for vessels not operating directly or indirectly 
 under the general supply system shall be paid under Title C and the name 
 of the vessel concerned. Public bills for equipage for such vessels and for 
 vessels assigned to a tender or base shall be paid under Title B, taken up in 
 Title B books of the supply officer making the payment and invoiced to the 
 officer carrying the equipage accounts. (Purchases, see Art I, 4951-1.)" 
 (N. I. 4485.) 
 
 4. Commissary. — " When no officer of the Pay Corps is attached to the vessel 
 the commanding officer shall detail an officer to administer the general mess." 
 (N. R. 2024.) 
 
 " The crews of torpedo boats and vessels not carrying supply officers shall be 
 subsisted under the direction of the commanding officers, who shall procure the 
 provisions necessary for the purpose from supply officers ashore and afloat, and 
 from dealers, keep a record thereof, and notify the officer having the accounts 
 on the prescribed form in accordance with the instructions contained thereon." 
 (N. I. 4549-1.) 
 
 The supply officer of a ship who may transfer provisions to a vessel not 
 carrying a supply officer will cover the transfer by invoice (Form 71). 
 He will forward two copies of the invoice to the commanding officer of 
 the vessel which receives the supplies. The commanding officer will sign ^ 
 and return one copy of the invoice to the supply officer who furnished the ■ 
 provisions. The other copy of the invoice the commanding officer will 
 forward with his Monthly Ration Becord to the supply officer having the 
 vessePs accounts. The value of the invoice will be entered on the Monthly 
 Bation Becord. (S. A. M., 3265.) 
 
 Provisions should be transferred in quantities as required, in broken packages, 
 if necessary, on account of inadequate storeroom facilities. Frequent issues 
 should be covered by memorandum receipts of each delivery, included in one 
 invoice at the end of the period, in order to save multiplication of papers. 
 
 *' Provisions procured from dealers shall be paid for on public bill by the 
 supply officers having the men's accounts, or by other supply officers when 
 circumstances render such action advisable. (See Art. I 4485.)" (N I. 4549-2. » 
 
 " Expenditures of provisions representing ration components for the crews 
 of such vessels shall be regarded as overissues within the meaning of the 
 ration law, and the total value thereof shall not exceed an amount found by 
 multiplying the total number of rations of men actually subsisted during any 
 period by the allowed value per ration, viz, 45 cents per ration when the 
 allowed complement is 35 or less, and 40 cents per ration when the nllowe^l 
 complement is over 35. When the complement is 35 or less a note to thai elft*<i 
 shall be made on the monthly ration record." (N. I. 4549-3.) 
 
 9/13/17. 
 
28 CHAP. I. — THE SUPPLY OFFICER OF A SHIP. 
 
 "The value of any underissue or savings in rations n»ay^?^7*^/^^7?f.^ 
 
 •^"Tomnmnmngoli^^win be held personally acoouutable (or any issues In 
 
 "^oitro7^o^^s^rtrnsW^ w^^ar'ab^ 
 
 -.o^.,).h transfpr iinless exceptional circumstances render it impracticable to 
 1 Z Whefdeaterff an to render regular bills at the end of any month 
 v^s-Ss not ^rrytng supply officers will nevertheless make »P a»d,^^%'f,**^ 
 L^rra^in^^rvU^'anrsuiaiSre ^e WeUnato^y 
 Satement t"at forial bills will be forwarded as soon as received. (S. A. M., 
 
 ^"invoice" for provisions received from supply officers ashore and afloat shall 
 he sl^ieabv the commanding officer and the retained copy forwarded with 
 ?^e ration record t™the office? having the accounts of the vessel." (S. A. M.. 
 
 ^S^andinr officers of torpedo boats etc., whose «77« «" ™^**^*'l "^l 
 
 der their direction will transmit monthly to the ™PPly°ffl«-- '^^e *ut in 
 
 - ^Msel's accounts a monthly ration record (S. & A. Fonn 45), maae out m 
 
 vouchers, to S. and A. with his regular q»arte'-ly (or fractional quarterly; 
 
 "^^rfo???a°Xfthe'L"t ^:r flnir?a"^r*r^^ord?ot-a'^- Jf^^ supply 
 offii? *iU adv L S and A. of the date and name of the supply officer from 
 S the"ac^unts%e\e received, and the date and name of the supply officer 
 to whom the accounts are transferred. ( S. A. M-. *''*«>• ' 
 
 ? Shin'') utore vrotits — fiotillaa, see paraRrapn ili. . . ^ .,, ....uo- 
 
 lb Ni4al a^lSarles.--(The following instructions apply also to the civilian 
 
 "T°crJmr,/Jr«-('Snsfer.^f provisions to naval auxiliaries, see par. 3560 
 The SmiZ^'retun^ of a naval auxiliary are made by the "af^g"/''^ 
 to the Bureau of Supplies and Accounts on Form 46. (R. ^. A. S., Par. SW.) 
 2 ClonZ «nd small store, furnished to masters of naval auxiliaries will 
 
 '^rne^.teZeT^' iXl't? 11?, ^officl™Snd1?i^. except the naval com- 
 p,eme"f ^f 'h"S^tTl"ships. will be carried by masters on reg^^ar^m^y^ 
 rrtll^ of Which an original roll and a copy shall be made, balaries «»<! p"^"^ 
 Mils will be paid by the master from his advance. The original pay roll with 
 ^o^^pT'ec^Pts, Clothing receipts and all pub^^^ ^".el^^^^ by 
 PTDenditures shall be presented to an officer of the Fay corps ^^f^^uaieu uj^ 
 
 S^^r"r;y=V?^r'ltSra*nd iy«;^^^ 
 
 ^."^E?he^rrerb{^^^^^^^ 
 
 B£k^Ji:^X^^'^nX^ o^ara^es- SSlfy 
 ^n with all vouchers, shall be forwarded by the master to the Auditor for the 
 N^xV ^copvTf t^^^ roll, with a copy of all vouchers pertaining to the 
 
 account should be retaineil by the master for his files." (R. N. A. S par 1180 
 The Officer of the Navv Pay Corps " to whom an account is presented for reim- 
 buTX^nt win not reiiiiburL the master for expenditures until after he has 
 vPrmSr the expenditures bv examining pay rolls, vouchers, and public bills. 
 HP shall examine the pay rolls with regard to the complement of the vessel, 
 fpymtments!";^^^^^ and rates of pay. To this end he will 
 
 9/13/17, 
 
 SEC. 4. — DUTIES CONTINGENT ON STATUS OF VESSEL. 
 
 29 
 
 scrutinize the shipping articles, and if necessary make examination of and com- 
 parison between the ship's log and the rolls. After satisfying himself as to 
 correctness of the account, he will reimburse the master for expenditures, tak- 
 ing his receipt for the amount, which shall be treated on account current as a 
 transfer of funds under * General account of advances.' Original pay roll, 
 with all vouchers, shall be returned to the master." (R. N. A. S., par. 120.) 
 
 Officers who furnish money to masters of naval colliers for any purpose shall 
 on the same day advise the Bureau of Supplies and Accounts, giving date, place, 
 ship, master's name, and all other particulars. (N. I. 5223-37.) 
 
 " Officers of the Navy Pay Corps who may be assigned for the purpose will 
 place the following certificate on the face of the originals of all pay rolls, public 
 bills, and other vouchers included in the total of their reimbursement to masters. 
 
 " Reimbursement made. 
 
 " U. S. S. . Date, — . 
 
 (Signature) , Pay 17. S. N.** 
 
 (R. N. A. S., par. 124.) 
 
 (a) Public bills. — " Reimbursement for laundry bills will be made only when 
 such bills are itemized and bear the master's certificate that the articles so 
 laundered are ship's stores." (R. N. A. S., par. 122.) 
 
 " Reimbursement for telegrams and cablegrams will be made only when cer- 
 tified copies thereof are furnished, accompanied by receipted bills, or when the 
 amount paid is indorsed on each message." (R. N. A. S., par. 123.) 
 
 " When not in the presence of a naval officer and in foreign waters, officers 
 and men may be sent to hospitals by order of the master, and the expense of 
 such treatment charged against the * naval hospital fund.*" (R. N. A. S. 108.) 
 
 " Expenses of medical treatment not in hospital will be charged against ' Con- 
 tingent, Bureau of Medicine and Surgery.' " (R. N. A. S., par. 108.) 
 
 " The care, transportation, and burial of the dead to be charged against * Con- 
 tingent, Bureau of Medicine and Surgery.' Necessary and proper expenses not 
 exceeding $50 and $35 shall be allowed in the case of officers and men, respec- 
 tively, the bills therefor being public bills." (R. N. A. S., par. 61c.) 
 
 " Thirty cents shall in all cases be deemed the commutation price of the Navy 
 ration." (Sec. 1585, R. S.) 
 
 " The express charges for transportation of such effects as it may be found 
 expedient to send to the next of kin will be a charge against * Contingent, Bu- 
 reau of Navigation.' " (R. N. A. S., par. 61c.) 
 
 Payment by the Government of expenses for shipping crew of naval collier is 
 authorized only when contract with master provides for same. (Comp. Dec 
 May 6, 1904.) 
 
 (&) Pay rolls. — "The following schedule of wages will be strictly adhered to 
 in regard to all persons now, or who may hereafter be, in the service, except so 
 far as pertains to contracts already entered into : 
 
 Master $225 
 
 First officer 150 
 
 Second officer 125 
 
 Third officer 100 
 
 Chief engineer 175 
 
 First assistant engineer 150 
 
 Second assistant engineer 125 
 
 Third assistant engineer 100 
 
 Electrician 65 
 
 Clerk 75 
 
 Boatswain 55 
 
 Carpenter 60 
 
 Quartermaster 50 
 
 Winchman 50 
 
 (R. N. A. S., par. 79.) 
 
 5/24/17. 
 
 73416'— 18 3 
 
 Seaman $45 
 
 Water tender ^ 
 
 Oiler 55 
 
 Machinist 65 
 
 Boiler maker 65 
 
 Blacksmith QO 
 
 Plumber .55 
 
 Fireman 50 
 
 Coal passer 45 
 
 Steward 70 
 
 First cook 55 
 
 Second cook 40 
 
 Messman 30 
 
 Cabin boy. 25 
 
30 
 
 CHAP. I. — THE SUPPLY OFFICER OF A SHIP. 
 
 " Masters and chief engineers will receive 10 per cent in addition to the ai>ove 
 pav for every five vears of continuous service In those grades, respectively .but 
 the^y ofTniLster shall not exceeil $300 per month and that of a chief engi- 
 neer $200 per month." (R. N. A. S., par. 80.) 
 
 "All oth^ officers will receive 10 per cent additional ^^^ even^ Ave years of 
 
 continuous service in the grades in which they are s^/^^^g V«nt Pn^^nP^rs ^^ 
 shall never exceed 20 per cent for first officers and first assistant engineers, and 
 10 npr cent for the others." (R. N. A. S., par. 81.) 
 
 " Offi^rs * • * who are grantetl leave of absence, such leave not to 
 exceed ^ davs each year, shall, while on leave, receive full pay No pay will 
 be^n^Nved f or a r^rlod of unauthorized absence. Officers on furlough will not 
 rLeivrnay nor ^11 tt^ of furlough count in computing length of serv- 
 
 [S for fncrease S' pay ; hut such officers when again ordered to duty will l^ 
 enti'l^ to the sam^ raie of pay and allowance for subsistence they were re- 
 naivintr nf thp diitp thev wcrc furloughed.' (R, JN. A. o., par. oo.) 
 
 '^Inrmemler of' t^^^ who has been honorably discharged and r^om- 
 
 mended Sr reshipment upon the expiration of his last term of service of not 
 ^"^than thr^ ye'Lrs, and who reships within one month from the date of such 
 discharge, shall be entitled to an additional one dollar a f ojth^ J»^^£ «PP^^«« ^^ 
 all members in the Naval Auxiliary Service. ' (R. N. A S , par. 870 
 
 "When a crew of Orientals is engaged on the Asiatic Station they will be 
 naid the prevailing wages where engaged, not to exceeil one-half the wages 
 preLibed i^the foregoing scheilule. stewards and first and second cooks ex- 
 
 '''"'^he paf o?mtmberroi^e crew will continue while on leave, if the leave 
 is for not more than 10 days; but no pay will be allowed for any time oyer 
 Lve" (R N A S. 73.) "All leave for members of the crew for more than 
 iThours must* be granted by the department or senior naval officer present." 
 
 ^^* Offi^rs^anrme^when appointed to or shipped in the naval auxiliary seryl(» 
 BhalV contract to have checked against their accounts the sum of twen^ cents a 
 month on account of the ' Naval hospital fund.' (R. N. A. S., par. 108.) 
 
 TJDon the death of the master of a naval collier the officer ^rformlng the 
 duuTof master is entitled to the pay of master. The second officer is not en- 
 tltl^to pay as first officer while the first officer is in command. (Comp. Dec., 
 
 ^^" An^offic^^V man actually employed in the Naval Auxiliary Service who is 
 absent from his duty for treatment in a hospital or on board a hospital ship 
 or other n^val vessel, shall while so absent from duty receive half pay, exclud- 
 ing the dajof admission and including the day of discharge; except where 
 sulh absence is due to venereal disease of the officer or man, m which case he 
 shall receive no pay while so absent." (R. N. A. S., par 95.) 
 
 "Thf accounts of officers and enlisted men of the Navy serving on board 
 hosDital ships, or on board them as patients, shall be carried by the supply 
 Sr of such cruising or other vessel, or l>y.«"^^,pther officer as ttie department 
 (Bureau of Navigation) may from time to time direct. (N I. 4004.) 
 
 "Hospital ships, so far as subsisting enlisted men of the Navy carried on 
 board the payments for the same, and issue of clothing etc., shall be main- 
 tein^ under the provisions of articles I 4549-1 and I 4951, subject to such 
 ^^^1 Instructions as the department may issue from time to time. (N. I. 
 
 "^^^WhPn the officer carrying the accounts trusts the master of a hospital ship, 
 he being a bonded officer, with sufficient funds to meet the ordinary disburse- 
 mente thereof, within limits considered safe under such bond, such master 
 SiaT adjust his accounts periodically in the same manner as would an officer 
 of the Pay Corps making the disbursements as deputy for another such officer 
 having the accounts." (N. I. 4006.) 
 Athletic outfits, see paragraph 305. 
 
 6/24/17. 
 
 SEC. 4. — DUTIES CONTINGENT ON STATUS OF VESSEL. 30a 
 
 84. Cargo carriers — Naval overseas transportation service. — (Subpara- 
 graphs 1 to 7 and subparagraph 14 of the following instructions apply also to 
 troop transports operating under the direction of the commander, Cruiser Force. 
 Subparagraph 11 applies to all vessels belonging to or operated by the Navy :) 
 
 1. Inventories on private vessels taken over. — When a private vessel is 
 taken over by the U. S. Shipping Board, as agents for the Army or Navy, 
 a complete inventory is taken of the provisions, consumable supplies, bunkers, 
 equipment, and permanent fittings found on board. A list of the quantities of 
 stores, equipage, etc., on the vessel is usually furnished by the owners to the 
 representative of the Navy at port of delivery, which list is verified by a 
 complete physical inventory. After verification of the owner's list of items, an 
 inventory of quantities is prepared and certified by a representative of the 
 Navy and the owners. 
 
 2. Pricing of inventories. — After the owners and the representatives of the 
 Navy have agreed as to the quantity of provisions, consumable supplies, equi- 
 page, etc., on board at date of delivery, the various items are priced and an 
 agreement reached as to their value 
 
 3. Payment of inventories. — The usual terms of a charter party with regard 
 to inventories provide that the charterer shall pay the owner for the value of 
 bunkers, consumable stores and provisions on board at date of taking over the 
 vessel, and that no payment is to be made for equipage and permanent fittings, 
 but that the vessel will be returned to owners at expiration of the charter 
 agreement in the same condition as when taken over, ordinary wear and tear 
 excepted. Accordingly the owners of a vessel submit bills for the agreed-upon 
 value of the bunkers, consumable supplies, and provisions to the proper repre- 
 sentative of the Navy, who certifies to their correctness and forwards them to 
 the Division of Operations, United States Shipping Board Emergency Fleet 
 Corporation, Washington, D. C, for payment provided the vessel was taken over 
 by the Shipping Board and turned over to the Navy for operation. If, however, 
 the vessel is chartered directly to the Navy, the inventories are sent to the 
 officer chartering the vessel for payment. 
 
 4. Inventories on new vessels. — Commercial contracts for the construction of 
 vessels usually provide that the builders will furnish the owners with a list of 
 equipage, permanent fittings, spares, stores, etc., placed on board. These lists, 
 usually unpriced, are subdivided into deck, engineering, and commissary stores, 
 equipment, and fittings. 
 
 5. Procuring of inventories upon commissioning of vessel. — ^When a vessel 
 is placed in commission the supply officer, if not already furnished with a copy 
 of the inventory of bunkers, provisions, etc., on board at date of taking over 
 of vessel, will immediately communicate with his commanding officer, com- 
 mandant of the navy yard, commandant of the naval district, or the supervisor 
 of the Naval Overseas Transportation Service, or the builders, as the case may 
 be, at the port of delivery, for the purpose of obtaining copies of such 
 inventories. 
 
 6. Taking up of inventories in accounts. — Owing to the time elapsing between 
 the date of taking an Inventory by quantities of articles of equipage, stores, 
 etc., found on board a vessel when taken over and the date on which such 
 inventory Is priced, it will not always be practicable for a supply officer to 
 obtain a priced inventory when vessel is commissioned. If priced inventories 
 are not available, the various items shown on the unpriced inventories will be 
 taken up in the proper account at an estimated value as a gain by Inventory. 
 In the case of provisions an estimated price will be placed on each item shown 
 on the inventory. In the case of equipage, bunkers, consumable stores, perma- 
 nent fittings, etc., the various items on the unpriced inventory will be classified 
 according to various ship's departments, viz : Navigation, Ordnance, Construction 
 
 7/30/ia 
 
sob 
 
 CHAP. I. THE SUPPLY OFFICER OF A SHIP. 
 
 «T.H Har^^iT <5tPflm Eneineering, and Supplies and Accounts, and estimated 
 (a) Provisions.— Vvon reporting for duty, the supply ^J^.^^J'J^" _„-pd ^ith 
 
 S^lrdatlSie of deUvery, such f J'9»»Jf' «t^-- ""^f tTn'ed tn a? navy yards! 
 custody of custom officials, bf"^**'!,*'^ 1°™^' ^'^of th"^^^^^^ After 
 
 or transferred to other vessels prior t»Jhe"P?^!'"?/';*;iS found on board 
 
 tl ?h?p°rovtlr7eturn V°<l-/»',^rrUX"offiTrrn%1nto y'^of^r"^^^^ 
 Tentory. Any discrepancies between t^e supply omcers >n^ent y y 
 
 and the Inventory at date of delivery will .''« «^P^°°^„°Jr? g"^^^^ '"^^ '"' 
 under the proper ration component as a loss by inveniory. ouli j 
 
 mvtnto,!^' wK substantiated .^^ ^xpe"^^^^^^^ Fonn^^^) 
 
 on the face of which a statement as *?.t^^/"^^^ jn cas^ is neces- 
 
 the commanding officer of the vesse^^^^^ fnprovLlonsTn order to open up 
 sary for the supply officer to .e^V^^th^ti^nfficertaking the original inventory 
 his accounts, he will communicate with the ^®J«^*^^'^4^^al2e placed on such 
 and request that information t>« f«J^;^^^^^^^ make neces- 
 
 provisions Upon receiving such inf^^^^^^ ^^^^ ^^.^,t- 
 
 Bary adjustments on his current proMsion ^^^^™'^ ,g valuation is greater 
 ment by a copy of correspondence If the supply omcers^^^^^ difference 
 
 than the actual price paid for ^f ^ J^^^^^^^^^^^^^ Ihe provision return 
 
 will be expended or taken up ^^.^l^e balance s^^^^^ P 
 
 Bsed by the supply officer as a basis for ^^^^^ reference to the 
 
 items on the in/e^^ory w^"«^ sS a V Material ^ ^ '^^^,^ departments, 
 « aassiflcation Index of Naval Stores and Mat^^^^ y Engineering, and 
 
 Viz., Navigation, Ordnance ^le S '^miS^ under the cog^izanfe of each de- 
 Supplies and Accounts, and the items comii^u^ distinguishing mark, 
 
 partment of the vessel will be ^^^^ed on the mveniory y as C&R-O, mean- 
 
 indicating the department <^?„^f [^'i^'/^. co^^ coi^truction and 
 
 iDg «>nsumable f r|^^^ A. material), 
 
 repair department , SE-B. ^"^P^^^^^i^il-ing etc. After the inventory has 
 under the cognizance of Steam »^j^V|ce^'^^^^ ^e prepared on S. and A. 
 been marked as ^^V^'^^it.mrimderea^h ship^^^^^^ In preparing this 
 
 Form 71 of Jf e v^^^^ ^^ ^^^eHal^ and all items of perma- 
 
 invoice aU sterns j)f^"\P^^^^^ ^^^ ^^ ^^^ i^^olce under the 
 
 nent fittings (Title ^^ J^^^^^^^;;^^ and immediately following will be 
 
 heading "Equipage and pernmnent^^^^^^ (including bunkers). An estl- 
 
 listed the vanous^items^f consum^^^^^ "Equipage and permanent 
 
 mated Pnce wm be placed o^ the tota ^ /^^^^ ^^^^^^ ^^^ ^^y ^^ ^ea^ of 
 
 fittings" and on t^<^/^J^^„??^"i-iees on individual items need not be given, 
 the ship's department con^^^^ ^ufplg^ consumable supplies, etc., will be 
 The value ^VJ^^^^^^/^t^e | eTipage sheet (S. and A. Form 58) 
 
 taken up on ^^PF^^^™^y of the inventory, together with receipt Invoices, 
 as a gam by Inventory, a ^P^ "^ substantiating vouchers. The items of con- 
 being forwarded wttme^^^ ""^e pt invoi^^^^ will be expended on the 
 sumable supphes inclu^^^ a charge to Title C, no adjust- 
 proper Title B .^.^JP^^® ?_^'*°^Js stock ledger sheets (see paragraph 
 
 ^llTwm'Kepa^^^ -<^ ^— * ^"^^^^ ^^^'^^^ 
 
 7/30/18. 
 
 • • 
 
 SEC. 4. — DUTIES CONTINGENT ON STATUS OF VESSEL. 30c 
 
 on the receipt invoices. No prices will be inserted on the stock sheets until 
 such time aa prices thereon are obtained from the officer taking the original 
 inventory when the stock sheets will be completed, and adjustments made as 
 provided for provisions in paragraph (a) of subparagraph 5 above. If, how- 
 ever, the supply officer is unable to secure prices in the course of three or four 
 months, a survey will be called for the purpose of placing a value on each in- 
 dividual item of equipage and permanent fittings on board at date of deli\ ery 
 of vessel, and the supply officer will adjust his books according to the recommenda- 
 tion of the approved survey report, sending a copy of the survey as a sub- 
 stantiating voucher to his current equipage balance sheet. In case an item 
 of equipage is transferred to another vessel or turned into store at a nav>' yard 
 prior to obtaining a price thereon aa outUned above, the supply officer will, 
 after consultation with the head of the ship's department concerned, estimate 
 the value of the article and render invoices accordingly. As soon as practi- 
 cable after the opening of the Title B books, a complete physical inventory 
 of the equipage and permanent fittings will be taken; all articles missing 
 vdll be covered by survey, and items erroneously taken up under the wrong ship's 
 department will be transferred on invoice (S. and A. Form 71) to the proper 
 equipage balance sheet. The accounting for equipage and stores on new ves- 
 sels built for the United States Shipping Board and which may be commis- 
 sioned by the Navy immediately upon acceptance of the vessel by the owners 
 will be handled in the same manner as outlined above, except that a list of the 
 equipage and stores onboard at date of commissioning will be obtained from 
 the shipbuilders, from the clarification society conducting the inspection of 
 the vessel, from a representative of the Shipping Board, or in certain cases, 
 from the Navy superintending constructor or inspector of machinery located 
 at the plant of the shipbuilder. In order to anticipate the sailing of a new 
 vessel it is occasionally necessary , at places remote from a Navy supply officer, 
 for the United States Shipping Board to purchase provisions, consumable stores, 
 ete., prior to the reporting of the supply officer. In such case, the supply officer 
 will take up the stores, ete., so furnished by the Shipping Board in the proper 
 equipage and provision accounts in the manner provided herein. The supply 
 officer will, after verifying the quantity of the articles so furnished, give a 
 receipt to the representative of the Shipping Board and obtain from him the 
 amount which he paid for such articles. The representative of the United 
 States Shipping Board will be instructed by the supply officer to attach copy 
 of receipt so furnished him to bill rendered to the Bureau of Supplies and Accounts 
 for reimbursement. 
 
 7. Repairs. — ^The usual terms of a charter party provide that the vessel when 
 placed at the disposal of the United States "shall be or shall forthwith be 
 made by and at the expense of the owner, tight, staunch, strong and well and 
 sufficiently tackled, appareled, furnished, outfitted, and equipped and in every 
 respect seaworthy and in good running order and condition." Any deficiencies 
 in these respects must be remedi^ by and at the expense of the owner, and any 
 time lost in remedying such deficiencies is not to be paid for by the United 
 States. In order to anticipate the saiUng date of a vessel taken over by the 
 Navy, the initial repairs necessary to place her in a seaworthy condition may 
 be made simultaneously with the repairs and alterations made by the Navy inci- 
 dent to making the vessel suitable for naval purposes. The securing of reim- 
 bursement from the owner for expenses incurred by the Navy in making the 
 vessel seaworthy and the charging of "off -hire" during the time such repairs 
 are being effected is handled by representatives of the Navy on duty at the 
 yard where the vessel is being repaired or by the commandant if the repairs 
 are made at a navy yard. The supply officer is concerned with repairs only 
 in so far as such repairs affect the amount of property carried on his equipage 
 books. The supply officer will, however, acouaint himself with the extent of 
 all repairs made to the vessel, securing sucn statements from the navy yard 
 and other sources, and will keep such records and papers as will enable him to 
 
 10/26/18. (Beprint due to change on p. 30d.) 
 
sod 
 
 CHAP. I. — THE SUPPLY OFFICEE OF A SHIP. 
 
 determine at any time the extent of repairs, the cost thereof, and whether such repairs 
 i^ere borne by the owners, Shipping Board, or the Navy. 
 
 8 Procva-emmt of general storea.--(Procurement of provisions see paragraph cJdi 
 
 et seq.; clothing and small stores, see paragraph 431 et. seq.; ship s store supplies. 
 
 Bee paragraph 464.) The general supply Bvstem will not bemainteined on ve^ls 
 
 operati^ under the direction of the Naval Overseas Transportation Service. 
 
 All requisitions for equipage and consumable suppUes (except provisions and clothing) 
 
 prepared by supply officers of vessels which are being operated for the account of the 
 
 ^ Navy will be inscribed Titte B or Titic C and the proper naval appropriation. Beq- 
 
 ^ uisitions for equipage and consumable suppUes (except provisions and clothing) 
 
 prepared by supply officers of vessels which are operated by the Navy for toe account 
 
 of 4c Army will be inscribed Titie B and the proper naval appropriation or Titie C and 
 
 appropriation 167, "General Appropriations, Quartermaster's Corps, 191—. 11 
 
 the stetus of the vessel can not be obtained from the supply officer of the navy yard 
 nearest the place where the vessel ia commissioned, a request for informaiion will be 
 
 ^%) T?ponTeceipt of advices from heads of ship's departments, the supply officer 
 will prepare requisitions for stores as may be necessary to meet Oie requirements of 
 the vessel The supply officer wUl be afforded every assistance by heads of depart- 
 ments and the commanding officer will require that the necessary information be fur- 
 nishe J the supply officer in sufficient time to enable him to prepare requisitions 
 
 Drier to arrival in port. . , •», • -j.- -n u 
 
 (b) In the case of vessels operated fOT the account of the Navy, requisitions will be 
 prepared by the supply officer of the vessel separately under Title B and Me C and 
 Separately for each department of the vessel. The following notation will be made on 
 each requisition (other than provisions and clothing) submitted by supply officers of 
 vessels operating for the account of the Navy: , , ^v -^ • *i^« 
 
 "Stone covered by this requisition are to be charged to the appropriation 
 shown hereon and Title B (or C) upon issues by supply officers concerned. 
 
 (c) In the case of vessels operated by the Navy for the account of the Army, only 
 requisitions for Title B articles need be prepared separately by departmente. Cx)n- 
 Bumable supplies required for all departments may be placed on one reqmsition j^ 
 desired The following notation will be made on each requisition (other than pro- 
 visions 'and clothing) submitted by supply officers of vessels operated by the Navy , 
 
 fortheaccountof the Army: , , ., . • x- -n u «v.««v«^ ♦« +1.^ 
 
 If for cowipaoc— "Equipage covered by this requisition will be charged to the 
 appropriation sliown hereon and Title B upon issue by supply officers concerned 
 If for supplies.—'* Consumable supplies covered by tiiis requisition are to be 
 
 K chMgcd to appropriation 167, General Appropriations, Quartennaster s 
 
 Corps,'* and Titte C upon issue by supply officers concerned. 
 
 (d) In order to avoid unnecessary correspondence and future corrections m returns, 
 care should be exercised by supply officers ashc^e and afloat to see that supplies aje 
 NOT issued to vessels operating under the provisions of this parapaph under l^tle X 
 Should the supply officer of a vessel receive an invoice inscribed 'Title X, he ^vUl 
 immediately notify the supply officer making the issue and invite his attention to 
 the provisions of this subparagraph. * . . 
 
 9 Public bills —All pubUc bills, except those covering purchases of provisions, 
 clothing or ship's stores, which are prepared by a supply officer ol a vessel operating 
 uidei tiie provisions of ttiis paragraph will be inscribed Titte B or Titte C. H the 
 vessel is operating for tiie account of tiie Navy or Oie Army and material covered by 
 K pubUc bill is chargeable to Titte B ttie expenditiire wm be charged to ttie proper naval 
 OTDroDriation. In ttie case of purchases of consumable supplies chargeable to T«le C, 
 charec will be made to the proper nav^ ap^opriation where Oie vessel is operating 
 
 for the account of ttie Navy and to appropriation " 167, General Appropriations, 
 
 Quartermaster's Corps, 191—," wh«c ttic vessel is <^?«aatin« for ttie account of ttie 
 Army. 
 10/2e/18. 
 
 # 
 
 SEC. 4. — ^DUTIES CONTINGENT ON STATUS OF VESSEL. SOC 
 
 under General account of advances — Naval supply account, or under Title 18 — 
 Other Government Departments. 
 
 10. Closing out of naval supply and ordnance accounts. — ^Where the general 
 supply system has been established on board a vessel operating under the direc- 
 tion of the Naval Overseas Transportation Service, the following procedure will 
 be followed by the supply officer in closing out the naval supply and ordnance 
 Title X accounts: 
 
 (a) Naval supply account.— AW material now carried in this account will be 
 immediately expended to titles B and C and charged to the proper appro- 
 priations on S and A Form (3D—-' Quarterly transfer statement," and final bal- 
 ance sheet of naval supply account (S and A Form 157b) will be rendered im- 
 mediately upon receipt of the necessary vouchers covering all receipts under 
 Title X. Expenditures to Title B substantiated by invoices prepared on S and 
 A Form 71 will be reported in column 2 (headed "Miscellaneous expendi- 
 tures") on S and A Form 69. All expenditures from naval supply account to 
 Title B will be taken up on the proper equipage returns. 
 
 (b) Ordnance account. Title X {gunnery officer). —AW ordnance material 
 carried in this account will be expended for use Title C. Such expenditures 
 will be substantiated by invoice, S and A Form 71. 
 
 (c) Ordnance account, Title X {supply officer) .—AW consumable ordnance 
 material carried in this account will be expended for use, Title C. If any 
 ordnance equipage is carried in this account it will be expended to Title B 
 and taken up in the ordnance equipage return. Invoices (S and A Form 71) 
 will be prepared to substantiate these expenditures. 
 
 11. Shipments of commercial cargoes on naval vessels. — " In order to prevent 
 the transportation by Government vessels of articles intended for other than 
 Government use, it is directed that no commanding officer of any vessel accept 
 for shipment any freight which is not covered by bill of lading issued by the 
 supply officer of the yard at which the vessel is loading; or, if there be no 
 supply officer at the place of loading, by the officer authorized to make ship- 
 ment." (G. O. 117 August 31, 1914.) 
 
 (a) Whenever material is accepted for transportation as provided above, the 
 supply officer will obtain from the supply officer of the yard at which the 
 vessel is loading the original and two carbon copies of each bill of lading relating 
 to the cargo accepted for shipment. In case the loading of the cargo is not 
 under the cognizance of a supply officer ashore, the bills of lading will be pre- 
 pared by the supply officer afloat or such officer as the commanding officer nmy 
 designate. 
 
 (6) As freight is charged on all shipments made on vessels operated by the 
 Navy for the account of Allied Powers, other Government departments (other 
 than War Department) and private concerns, the supply officer of a vessel 
 receiving such goods for transportation will be held accountable for furnishing 
 such information to the accounting division, S and A, as is necessary for the 
 proper rendition of freight bills. 
 
 (c) Prior to sailing from port of loading the supf)ly officer will assemble all 
 bills of lading relating to the cargo and forward by registered mail one carbon 
 of each to the accounting division, S. and A., by letter of transmittal prepared 
 in the following form. 
 
 From: Supply Officer. 
 
 To: Bureau of Supplies and Accounts (attention of Accounting Division). 
 
 Via : Commanding Officer. 
 
 Subject: Forwarding of bills of lading. 
 
 Reference: Paragraph 84-11 (c), Manual for Supply Officers afloat 
 
 Enclosures: Carbon copies of bills of lading. 
 
 1. In accordance with reference, there is forwarded herewith carbon 
 
 copies of bills of lading. 
 
 2. (If any of the bills of lading cover material received from a private con- 
 cern, state in this paragraph the commercial rates applying at the port of loadins 
 on such material.) ^ 
 
 7/30/18. 
 
30f 
 
 CHAP. I. — THE SUPPLY OFFICER OF A SHIP. 
 
 SEC. 4. — ^DUTIES CONTINGENT ON STATUS OF VESSEL. 
 
 30g 
 
 3. (If any freight was received from a private concern " short " or in damaged 
 condition, state the facts and attending circumstances in this paragraph.) 
 
 4. (In this paragraph will be noted names and addresses of the concerns to 
 whom freight bills are to be rendered, if other than consignee, and if arrange- 
 ments have been made at point of loading for the collection of freight money, 
 full details will be given.) 
 
 5 (Any other matters in connection with the shipment that would have a 
 bearing on the settlement of freight bills will be given in this paragraph. For 
 example, the expenses incurred by the various consignors in connection with 
 the loading of the vessel, etc.) . 
 
 (d) To the carbon copies of all bills of lading covering shipments received 
 from private concerns outside of the United States, which are forwarded to S. 
 and A. in accordance with the preceding paragraph, will be attached dealer s 
 invoices, attested by the American consul at point of loading, showing the 
 quantity by weight and cubic measurement of the articles transported and their 
 value. Lighterage receipts, documents, papers, and copies of correspondence 
 pertaining to the shipment should also be attached. 
 
 (c) Upon delivery of the cargo at destination, a receipt will be obtained on 
 the original bill of lading for the material delivered. This accomplished bill of 
 lading, together with lighterage receipts (if delivered on lighters) and state- 
 ment showing the condition of the cargo, upon delivery, will be forwarded by 
 letter of transmittal to the accounting division of S. and A. In order that any 
 claims may be intelligently adjusted, this statement will be as complete as 
 possible and will bear the recommendation of the commanding or supply officer, 
 as to the approximate amount that is to be allowed for shortage or damage in 
 
 transit. , .^ i «s 
 
 (/) A supply of bills of lading forms may be secured from the supply officer 
 of any navy yard or upon application on S. and A. Form 73 from the supply 
 officer, navy yard, Washington, D. C. ^ ^ u 
 
 12. Reports and rettims.— The following stores returns will be rendered by 
 supply officers of vessels operating under the provisions of this paragraph : 
 
 Provision return (S. and A. Form 36). 
 
 Clothing and small stores return (S. and A. Form 37) if appropriate. 
 
 Ship's store return (S. and A. Form 234) if appropriate. 
 
 Quarterly statement of ship's stores profits (S. and A. Form 55) if appropriate. 
 
 Equipage returns for each department of the ship, viz., Navigation, Ordnance, 
 Construction and Repair, Steam Engineering, and Supplies and Accounts (S. 
 and A. Form 58). 
 
 Cargo return, colliers and tankers (S. and A. Form 240). 
 
 (o) All provision returns, Title B balance sheets, pay-roll summaries, and 
 schedule of disbursements rendered by supply officers of vessels which are 
 operated by the Navy for the account of the Army will bear the following nota- 
 tion in a conspicuous place on the face of the return over the supply officer's 
 
 signature: ^ ^, . 
 
 "This vessel has been operated by the Navy for the account of the Army 
 
 from ^,191— , to ,191—." ^, « 
 
 (ft) In case the vessel carries no supply officer, the commanding officer will 
 be guided by the provisions of this paragraph so far as applicable, and will 
 render Title B equipage balance sheets and monthly ration returns as pro- 
 vided in Articles 5225 and 4549 N. I., respectively. 
 
 13. Transfers of consumable stores.— All issues of consumable supplies made 
 by a vessel operating under the provisions of this paragraph to another naval 
 vessel will be covered by an invoice (S. and A. Form 71) prepared in quadrupli- 
 cate. These invoices need not be signed by the receiving officer in cases where 
 it is impracticable to obtain receipts at time of issue. The original invoice will 
 be forwarded immediately to S. and A. by the expending vessel. Two copies will 
 be forwarded to the receiving vessel, one of which will be forwarded to S. and A. 
 as provided in subparagraph (a) following. The remaining copy will be re- 
 tained for the files of the expending vessel. 
 
 7/30/18. 
 
 (a) In the cases of issues of consmnable supplies to vessels, operating directly or 
 indi 
 
 • 
 
 lirectly under the general supply system, the following notation will be placed 
 on the invoices: 
 
 "Dr.: Title C, Appn.r U. S. S. (name of receiving vessel). 
 
 "Cr.: Title C, U. S. S. (name of expending vessel). 
 
 "In accordance with paragraph 84-13 (a) Manual for Supply Officers Afloat, 
 the stores covered by this invoice are not to be taken up in any stores account. 
 One copy of this invoice will be attached to S. and A. Form 20 — 'Report of 
 Expenaitures from Naval Supply Account Afloat' — ^when rendered to S. and A. 
 No further accounting is necessary. An imexpended balance imder appropria- 
 tion concerned must, however, be shown on Form 20 to cover the amount of 
 this invoice." 
 If the above procedure, requiring an immediate charge, to an allotment, results 
 in an overexpenditure of allotment on the receiving vessel, an adjustment for any 
 unused supplies will be made by means of a memorandum returned material stub 
 as provided in paragraph 300-5. 
 
 (b) In the case of issues of consumable supplies to vessels not operating under the 
 general supply system, or to other vessels operating under the provision of this para- 
 graph, the following notation will be placed on the invoice: 
 *^Dr.: Title C, Appn.: U. S. S. (name of 
 
 Cr.:TitleC,U. S. S. 
 
 receiving vessel), 
 (name of expending vessel). 
 
 "In accordance with paragraph 84-13 (6), Manual for Supply Officers Afloat, 
 the stores covered by this invoice are not to be taken up in any stor^ account, 
 and no further accounting in connection therewith is necessary." 
 
 (c) The provisions of subparagraphs (a) and (6) above do not apply to transfers of 
 equipage, provisions, clothing, and ship's stores. All such issues will be handled 
 in accordance with existing instructions. (See paragraphs 303; 356; 443; 470.) 
 
 (d) In the case of issues made by the supply officer to vessels of Allied Powers, 
 separate invoices will be prepared for consumable stores, equipage, provisions, cloth- 
 ing, and ship's stores. Such issues will be treated as a cash sale if payment is re- 
 ceived; otherwise, as a charge to Title 22 — Allied Powers. In either case the original 
 signed invoice (S. and A. Form 71) and one carbon copy will be forwarded imme- 
 diately to S. and A. for such action as may be necessary. The following notation will 
 be placed on the face of all invoices to Allied Powers: 
 
 Dr.: Title 22 — ^Allied Powers (name of Allied Powers concerned). 
 
 "Cr.: Title (B, C, or X) (name of expending vessel)." 
 
 If payment is received, a statement to that effect will also be made on the invoice. 
 
 14. Placing of vessel out of commission. — Wlien a vessel is placed out of commission 
 and returned to the United States Shipping Board or to the owners, the supply officer 
 will furnish the commandant of the naval district at which the vessel is placed out 
 of commission with an inventory in quadruplicate, by quantities and values of all 
 articles of equipage and permanent fittings carried on his equipage books, together 
 with a complete inventory, by quantities and values, of all Dunkers, provisions, 
 consumable supplies, etc., on board the vessel at that tirae. Any items of provi- 
 sions, ship store supplies, clothing, or consumable stores which may have been trans- 
 ferred to other vessels or turned in at navy yards prior to placing the vessel out of 
 commission will not, of course, be included in these inventories. In order that 
 inventories of consumable stores and the invoices contemplated in subparagraph 13 
 may be priced as accurately as possible, the supply officer will maintain such price 
 records as will enable him to estimate the unit price at which such stores are to be 
 issued. 
 
 (a) In order that the commandant of the naval district at which the vessel is placed 
 Dut of commission may have sufficient information to make adjustments with the 
 owners for the value of equipage, spares, and permanent fittings on board the vessel 
 when placed out of commission, the supply officer will furnish, with the inventories 
 required by preceding subparagraph, all information in his possession that would 
 have any bearing in the making of a proper settlement with the owners. 
 
 10/26/18. 
 
Section 5.— BONDS. 
 
 # 
 
 91 Bonds— General requirements.—" Officers of the Pay Corps of the Navy, 
 officers of the quartermaster's and paymaster's departments of the Marine Corps, 
 masters in the naval auxiliary service, Navy mail clerks, assistant Navy mail 
 clerks, and such other officers or officials as the Secretary of the Navy uiay 
 direct are required to furnish bonds for the faithful performance of their du- 
 ties. (Sees. 1383, 1560, and 3614, R. S., and acts approved Mar. 2, 189o, May J«, 
 1908, and Aug. 24. 1912.)" (N. I. 3901-1.) *.o. fHoi.. 
 
 " Wherever practical such bonds shall be renewed every four years after their 
 dates. (Act approved Mar. 2, 1895.)" (N. I. 3901-2.) 
 
 " In furnishing official bonds, officers and others shall comply strictly with the 
 provisions of this chapter." (N. I. 3902.) <. . ^v, ^ * ^ f^ ^.™ 
 
 " Every bond shall bear date even with or subsequent to the date of the com- 
 mission or appointment." (N.I. 3903.) ^ ^r. ^ 4>4.x. *«^„ s^o^^^K^ 
 
 " Every bond shall bear date even with or prior to that of the affidavits of the 
 sureties and to that of the certificates as to their sufficiency." (N I. 3904.) 
 
 " Seals of wafer or wax shall be attached to the bond at the place indicated, 
 opposite the places for the signatures of the principal and sureties." (N. I. 
 
 3905 ) 
 
 " Two or more witnesses shall be required to each signature, and each witness 
 
 shall give his street and city address." (N. I. 3906.) ,xt t o^^ x 
 
 " The wife of a principal shall not be accepted as a surety. (N. I. 3907.) 
 
 " There shall be no erasures or alterations in any part of the bond." (N. I. 
 
 3908 ) 
 
 " The form shall be neatly filled out and the signatures shall be legibly writ- 
 ten." (N. I. 3909.) .. , ^. „ u. , ^ V 
 
 "Every bond on which the sureties are individuals shall be signed by not 
 fewer than two sureties, at least one of whom shall qualify in a sum not less 
 than the full amount of the bond over and above all exemptions, debts, and 
 legal liabilities. If there be but two sureties, the second shall also qualify in 
 a like amount. In lieu of a second surety for the full amount, two or more in 
 dividuals may be accepted, provided the aggregate amount for which they qual- 
 ify be not less than the full amount of the bond. Each surety shall make affi- 
 davit stating the value of his or her property over and above all exemptions, 
 debts and legal liabilities. In case a married woman be offered as surety, an 
 additional certificate shall be required to the effect that such surety holds her 
 property in her own right, and is competent to bind herself as surety in such 
 cases under the laws of the State in which she resides. The sufficiency of the 
 sureties shall be certified to by a judge or a clerk of a United States court for 
 the district in which the sureties reside or by a United States attorney for such 
 
 district." (N.I. 3910.) ^ ^o -.on^ ^.«^.4 ^ 
 
 "Under the provisions of the act approved August 13, 1894, entitled 'An act 
 relative to recognizances, stipulations, bonds, and undertakings, and to allow 
 certain corporations to be accepted as surety thereon,' as amended by the act 
 approved March 23, 1910, a surety or guaranty company duly certified by the 
 Secretary of the Treasury as having complied with the requirements of said 
 acts and by him authorized to do business thereunder, and having a duly ap- 
 pointed agent in the District of Columbia, will be accepted as sole surety on a 
 bond." (N. I. 3911.) 
 6/24/17. 3^ 
 
32 
 
 CHAP. I. — THE SUPPLY OFFICEB OF A SHIP. 
 
 SEC. 5. — ^BONDS. 
 
 33 
 
 "A con)orate surety bond furnished by an oflftcer of the Pay Corps of the 
 Navy or by an officer of the Marine Corps, for which a premium charge of more 
 than $2,025 a thousand is made will not be accepted by the department. With 
 every corporate bond the surety or bonding company shall be required to furnish 
 a certificate showing the rate of premium charged therefor. (Act approved 
 Aug. 5, 1909.)" (N. I. 3912.) 
 
 " Triplicate signature cards, filled out in the oflScer's own handwriting, shall 
 be furnished with each official bond. These cards shall show the officer's official 
 signature, official title, residence, and date of signing. The signature indicated 
 on the cards as the official signature shall correspond to that on the official 
 bond, and the signatures to official papers and indorsements on Treasury war- 
 rants shall in every case correspond as nearly as possible to the official signa- 
 ture. As soon as the signature cards are properly filled out they shall be for- 
 warded to the Navy Department (office of the solicitor).'* (N. I. 3913.) 
 
 92. Bonds — Officers of the Pay Corps. — " Before entering upon the duties of 
 his office every officer of the Pay Corps shall give bond for the faithful per- 
 formance thereof, with sufficient surety, to be approved by the Secretary of the 
 Navy, and under such regulations or instructions as may be issued from time 
 to time by proper authority. (Chap. 33, Naval Instructions.)" (N. R. 3002-1.) 
 
 " He shall give a new bond, with sufficient surety, every four years, or when- 
 ever required to do so by the Secretary of the Navy ; and all such bonds shall 
 be examined every two years for the purpose of ascertaining the sufficiency of 
 the surety thereon. (Sec. 1384 R. S.)" (N. R. 3002-2.) 
 
 "The bond of an officer of the Pay Corps takes effect from the date of its 
 approval by the Secretary of the Navy." (N. R 3002-3.) 
 
 " The issuing of a new appointment and commission to any officer of the Pay 
 Corps shall not affect or annul any existing bond, but the same shall remain in 
 force and apply to such new appointment and commission. (Sec. 1385, R. S.)" 
 (N. R. 3002-^.) 
 
 " The bond of an officer of the Pay Corps acting as an assistant to another 
 officer covers the public property actually in his custody, and for which he haa 
 receipted, but does not release the senior from a proper supervision over the 
 acts of his subordinate." (N. R. 3002-5.) 
 
 93. Bonds — Duty afloat. — "A bonded officer attached to a seagoing vessel 
 or on a station outside the continental limits of the United States will not be 
 required to file a new bond at the expiration of the four-year period until after 
 detachment from such duty." (N. I. 3921.) 
 
 If, however, on account of insufficiency of surety or for any other reason an 
 officer of the Pay Corps is directed by the department to file a new bond, the 
 instructions relating to deposits of funds under the expiring bond must be 
 strictly followed. 
 
 " In case of the promotion of a bonded officer on such duty on board a sea- 
 going vessel or on a station outside the continental limits of the United States, 
 a supplemental bond shall be furnished in an amount sufficient to bring the total 
 security furnished up to the statutory amount." (N. I. 3922.) 
 
 ** When a bonded officer is detached from such duty aboard a seagoing vessel 
 or on a station ouside the continental limits of the United States he shall file a 
 new bond in the full statutory amount required in his grade, either on account 
 of the expiration of the four-year bonding period or on account of his promo- 
 tion to an advanced grade subsequent to the date of his last bond. In such a 
 case the new bond shall be duly executed and forwarded to the department for 
 approval as soon as the accounts are closed and all balances deposited under the 
 old bond. The department (office of the solicitor) shall be notified as soon as 
 all balances are deposited." (N. I. 3923.) 
 
 A disbursing officer of the Navy, when required to file a new bond by reason 
 of promotion, should, in transferring the balances under the old bond, retain all 
 amounts withheld by him as income tax until he receives instructions from 
 
 5/24/17. 
 
 Bureau of Internal Revenue as to disposition to be made of it. (Comp. Dec 
 May 29, 1916.) 
 
 " In case the official bond of an officer attached to a seagoing vessel or on a 
 station outside the continental limits of the United States ceases to afford 
 proper security a new bond shall be executed immediately and forwarded to 
 the department for approval. As soon as this bond is approved the commanding 
 officer of the vessel or the commandant of the station will be notified by the 
 department. The accounts under the old bond shall then be closed, a board of 
 three officers shall be appointed by the commanding officer or commandant to 
 verify the balances of the bonded officer, and new accounts shall be opened 
 under the new bond." (N. I. 3924.) 
 
 94. Surety companies. — List of companies holding certificates of authority 
 from the Secretary of the Treasury under the acts of Congress of August 13, 
 1894, and March 23, 1910, as acceptable sureties on Federal bonds, is published 
 quarterly by the Treasury Department. 
 
 95. Breceipts for premiums. — Officers having a corporate company as surety 
 on their bonds are required to forward to the Treasury Department, Division 
 of Appointments, the company's receipt for the payment of annual premiums. 
 (Tr. Dept. Cir. 65, 1904.) 
 
 5/24/17. 
 
<y 
 
 CHAPTER II. 
 THE SUPPLY DEPARTMENT. 
 
 Section 6.— OBGANIZATION. 
 
 101. Supply department. — " The complement of the ship shall be organized 
 Into six departments, namely : I, the gunnery department ; II, the navigation 
 department; III, the engineering department; IV, the construction depart- 
 ment; V, the medical department; VI, the supply department. In small ships 
 one officer may have charge of several departments in accordance with these 
 regulations." (N. I. 2501-la.) 
 
 102. " The supply division shall consist of all officers of the Pay Corps 
 attached to the ship, the chief pay clerks, pay clerks, and acting pay clerks, 
 yeomen and jacks-of-the-dust, the commissary steward, cooks, bakers, store- 
 men, and such other persons as may be assigned to it by the commanding 
 officer." (N. I. 2203-1.) 
 
 " It shall muster at quarters at a place designated by the commanding 
 officer." (N. I. 2203-2.) 
 
 " The senior officer of the Pay Corps shall take charge of the division and 
 make the usual report in regard to absentees. He shall comply with the 
 requirements of Arts. I 1822 to I 1826, Inclusive." (N. I. 2203-3.) 
 
 " In battle, the members of the division shall be stationed by the commanding 
 officer where they will be of the greatest service." (N. I. 2203-4.) 
 
 " For the issue of money, small stores, and clothing, the enlisted men of 
 this division shall be under the supply officer in the same manner as the men 
 of the gun divisions are under the gun-division officers." (N. I. 2203-5.) 
 
 " Officers commanding divisions shall make themselves thoroughly con- 
 versant with the fire bill and carefully carry out its requirements." (N. I. 
 1.822.) 
 
 " The commanding officers of divisions shall, whenever necessary, have 
 prepared and signed memorandum requisitions for clothing and small stores 
 or other articles required by the men. They shall not permit requisitions to be 
 submitted for any man more frequently than necessary with the exercise of 
 reasonable foresight." (N. I. 1823-1.) 
 
 " No issue of clothing or small stores shall be made to any person in debt 
 to the Government, or against whom a checkage is pending which may put 
 him in debt, except on written authority of the commanding officer and a 
 statement upon the requisition that the issue is necessary for the health and 
 comfort of the person requiring it. (R. 619, 10.) (N. I. 1357.)" (N. I. 182^2.) 
 
 " The commanding officers of divisions shall require each man to whom an 
 issue of clothing or small stores is made to present the articles drawn, together 
 with his copy of the receipt given by [the clothing] yeoman to him (Art. I, 4528) 
 to his division officer or to some person in that division designated by such officer 
 to check off." (N. I. 1824.) 
 
 "Commanding officers of divisions shall make quarterly to the command- 
 ing officer a conduct report of the men of their divisions in accordance with 
 prescribed forms." (N. I. 1825-1.) "They shall encourage and endeavor to 
 assist those who are specially desirous of improving themselves in knowledge 
 or of advancing in rating." (N. I. 1825-2.) 
 
 P/13/17. 36 
 
36 
 
 CHAP. n. — THE SUPPLY DEPARTMENT. 
 
 «4 
 
 "Commanding officers of divisions shall, in addition to carrying out ^e 
 instructions already laid down for inspection, take special care that all outer 
 and rdercloS, overcoats, caps, hats, and bedding of the men are, m resj^ct 
 to quality, pattern, and color, in accordance with the prescribed uniform. 
 
 ^^' Thef sta^'l^ see that all materials drawn are used for the PfP^^e required ; 
 that all clothing is neatly made, marked, and kept in order, and that none of it 
 ^ J^ld that Sie men are neat n person and clothing, and provided with regu- 
 Iti^nkn^es and lanyards; and that underclothing is worn at all times, unless 
 mspen^ w'r by order of the commanding officer. All work done by t^e 
 sitp's^lor shall'^be submitted to the division officer concerned for inspection 
 and approved before it is accepted or any payment made therefor. (Art. 1 Til 
 
 ^^i(»' Stationf tnV drills.—" The executive officer shall prepare complete 
 watS; quartrstaUon,T^^^ coaling, collision, berthing, and boat bills and have 
 Shem framed and hung up in some conspicuous position, after approva by the 
 SZfndTng officer. These must be kept complete, correct, and accessible at all 
 tS during the cruise. The Ixmt bill must contain full directions for abandon- 
 iJ^ ship including arrangements for providing the necessary supplies of food 
 and wa'ierThe Ire bill must contain full directions for extingmshmg a fire 
 during quarters, when the regular alarm is not given. (N. I 25U1-D.) 
 
 "Commissary stewards, cooks, and bakers shall be excused from all drills 
 other San 'cl Jar ship fo^ action,' 'general quarters - fire Q^^^rters/' abandon 
 ship " and ♦ target practice.' " (N. I. 2605^.) "At all times when food is being 
 preparXt the galley or oven for use, excepting in case of ac «a/^°l«^|^SI' ^ 
 sXient number of cooks and bakers shall be left in charge." (N. I 2605-5 
 
 IM Pay clerks.-" Chief pay clerks, pay clerks, and acting pay clerks will 
 perf^m the duties assigned to them by the officers of the Pay Corps with whom 
 
 '*'«^I?'5if ^clr'of^Sie^Pay^orps concerned specifically authorises the pay 
 elcrk to certify to the correctness of money lists as authorized at page 4063 
 of Bureau Memoranda 188, there would appear to be no objection to the 
 payment of monthly money, using such Ust as a basis; but, unless specific 
 auS^r?ty is given, it is not believed that the officer of the Pay Corps could 
 be held responsible for an erroneous payment caused by the ^act that the 
 list was certified by the pay clerk in his absence and without his spec^ 
 authority." (Letter S. & A. to commanding officer Panther, July 6, 1917— 
 
 ^*io5^^men " shall exercise vigilance and care over the stores to which 
 thev have access. They shall keep such accounts of public stores as may be 
 prScribed from time to time. They shall see that the regulations concerning 
 lights m the storerooms to which they have acce^ are strictly observed, and 
 that every precaution is taken to prevent fire or other accident." (N. R. 3402.) 
 -Yeomen ♦ * * shall not be discharged until the stores under their charge 
 shall have been examined and satisfactorily accounted for." (N R. 3605.) 
 The pay yeomen will perform such office duties, etc., as may be assigned to 
 
 them bv the supply officer. . , ^ ., i.i 
 
 The clothing yeoman (or pay yeoman, if there is but one yeoman available 
 for both duties) is responsible, under the supply officer, for the upkeep of stock, 
 care and issue of clothing and small stores, and for the good condition of the 
 
 storerooms and Issuing room. , ^^ , ^ ^ i 
 
 The shiD's store yeoman is responsible, under the supply officer, for upkeep, 
 
 «ire and sale of stock and for the condition of the ship's store and storerooms. 
 The force of general supply yeomen and storemen will, when practicable, be 
 
 ^o organized that the upkeep of stock, the care, inventory, issue, and accounting 
 
 for store be separately organized under " Equipage " and under " SuppUes." 
 
 9/13/17. 
 
 SEC. 6. — ORGANIZATION. 
 
 37 
 
 106. The [chief] commissary steward shall not have custody of or control 
 over the record of provisions received, nor shall he prepare public bills or quar- 
 terly provisions returns ; his duties being confined solely to the galley, bakery, 
 and such storerooms as he has charge of and the work directly connected there- 
 with—including the preparation of bills of fare, together with a statement giv- 
 ing the estimated quantity of each aricle needed in the preparation thereof for 
 submission to the supply officer. He shall make each morning a written report 
 to the supply officer of all provisions issued the day before and shall keep an 
 accurate account of everything committed to his care." (N. I. 2241-13.) 
 
 107. Ship's cooks and bakers will be assigned to the supply department, as 
 allowed by the official complement of the ship. When vacancies in the comple- 
 ment remain unfilled, the commanding officer should be requested to detail suit- 
 able men from other branches. When a separate ship's cook is allowed for the 
 chief petty officers' mess he is nominally attached to the supply department and 
 must conform to such general galley instructions, etc., as may be in force. 
 
 108. Jacks-of-thedust will be assigned to duty in connection with store- 
 rooms and the handling of provisions. 
 
 109. " Messmen shall be detailed from the lower ratings. In no case shall 
 a petty officer be detailed for duty as a messman." (N. I. 2513-3.) 
 
 " The executive officer ♦ * * shall be responsible for the detail, organiza- 
 tion, and the discipline of the messmen of the general mess and for the proper 
 service of the food at the mess tables." (N. I. 2513-4.) 
 
 110. Efficiency reports.— Efficiency marks for the enlisted personnel of the 
 supply department will be prepared quarterly and submitted to the executive 
 officer. 
 
 111. Vacancies in the complement of the supply department which remain 
 unfilled should be made the subject of a letter to the commanding officer. 
 
 112. Promotions. — Recommendations for promotions should be made to the 
 commanding or executive officers. 
 
 "As the bureau maintains classes for the instruction of yeomen, cooks, bakers, 
 and commissary stewards, etc., it is preferred that men showing particular apti- 
 tude should be recommended for courses of instruction rather than for the rates 
 they would receive after duly completing the respective courses. It is desired 
 that only men in general service, and who have proven themselves desirable, 
 may, as far as practicable, be detailed to the trade schools. No one will be 
 recommended for any class, however, who has not been on board of a cruising 
 ship for at least four months, who has not more than two years or less than 
 four months to serve on current enlistment, and is in every way generally de- 
 sirable for the naval service." (Bu. Nav. Cir., Oct. 1, 1911.) 
 
 113. Applications for leave or liberty or special requests in the case of per- 
 sons in the supply department shall, after recommendation by the supply officer, 
 be forwarded to the executive officer. 
 
 114. Reports against enlisted men of his own* or any other department, if 
 not requiring immediate attention, should be entered by the supply officer in 
 the report book kept by the executive officer. (N. I. 2514-4.) Urgent or serious 
 complaints should be made the subject of special report. 
 
 115. Acting as treasurer of an enlisted men's mess is prohibited in the case 
 of all persons connected with the supply department (S. A. M. 1066.) 
 
 9/13/17. 
 
 73416''— 18- 
 
Section 7.— STOREROOMS, OFFICES, AND EaUIPMENT. 
 
 owi* ^^^^^''^^^^ ^^ Offices.— "The officers of the Pay Corps shall take 
 charge of the office, store, and other rooms under their charge, which are kept 
 locked, keeping the keys in their custody. They shall see that store and other 
 a^T.1 "J'?i?'' *^®''* ^^^""^^ ^""^ ^^®^'^' *^'^' well ventilated, and in good order, 
 of the ship "^ W L 22o'^l.f ' ^""^^^^^^^ ^^ the same time as the other parts 
 " They shall see that no private articles are stowed in these rooms ; and that 
 they are not used as sleeping apartments without the knowledge and authority 
 of the commanding officer." (N. I. 2204-2 ) s « u aut unijr 
 
 «„th^^Hl*''^l7i?'"^'''* "'P''^ ?^^" ^^ "^^ ^^^ * sleeping apartment except by 
 authority of the department, nor shall any such room be used for any other 
 purpose than the public service for which it is allotted, unless in cUs of 
 emergency in which case the emergency and consequent changes shall be 
 immediately reported to the department." (N I 809 ) 
 
 «f"nT^hf ''i'i^f master-at-arms shall see that all dispositions ordered for safety 
 at night, including the securing of storerooms, holds, orlops, water-tight doori 
 %: I 2640.T *^^ '''^^*' """^ ^^^Pl^ted by 7.30 p. m. ofbefor^ 
 
 Inspections by the first lieutenant, as the officer responsible for the clean- 
 
 liness and good order of the ship, are authorized by regulation. (See par 25 ) 
 
 Heads of departments shall have charge of all keys of their respective 
 
 storerooms, including duplicate and spare keys to the same." (N I 1^2 ? 
 
 None of the ship's keys shall be taken out of the ship." (N* I WM^l 
 
 "Uncovered lights shall never be left unattended in any part "of ' thTS^n 
 and covered lights shall always be so secured as to prevent breaking or cL?! 
 wJLt ,?r^^«^^^ Ijghts shall never be used in holds, storeroom!, or W 
 (N I 2607-10. r ^ *^^ ^^'^^ ^^^' ^^^^^^ *"* test the a^?^ 
 
 " ^?^^ «^^'* ?^" ^^^^*y matches shall be permitted on board, and the com- 
 manding officer shall pre^scribe the necessary precautions to be observed in tT^ 
 use. They shall not be used in storerooms, holds, or orlops, and care sha I bl 
 taken that persons about to enter the magazines and shell rooms have no 
 matches about them." (N. I. 2607-15.) ^® 
 
 122. Permanent fittings.— Repairs or alterations to storerooms or to ner- 
 Tlt^^ S"'?^. under the cognizance of the supply department should be^ 
 quested by letter to the commanding officer, classified as alterations, uVJS 
 repairs, and desirable repairs. (See N. I. 4301 and 4331.) TWe D s^ mr 
 940; open contract repairs, see par. 495.) ' '^^' 
 
 123. Maintenance stores— Equipage for use in the supply department *?hnll 
 be carried by the supply officer on S. and A. balance sheets in the ^me man^^^^ 
 as equipage of other ship's departments. (See par 321 ) manner 
 
 h.S?*^!?^^l^^^^ ^^1'°^ a general supply system is furnished with an allowance 
 book of S. and A. equipage; other vessels have an allowance of S and ? 
 equipage and consumable supplies. ^^^ ^ 
 
 5/24/17. ^ 
 
40 CHAP, n.— THE SUPPLY DEPABTMENT. 
 
 When safes are turned Into store or Issued from store, supply officers must 
 set the combinations at zero. (S. A. M. ^ib^.j 
 
 standard safes. 
 
 Old-pattern: 
 
 No.l 
 
 No.2 
 
 No.3 
 
 New pattern: 
 
 No.l 
 
 No.2 
 
 No.3 
 
 No.4 
 
 Outside measure. 
 
 Height. Width 
 
 Jncha. 
 29i 
 23 
 19i 
 
 40 
 30 
 24 
 26 
 
 Incha 
 24 
 
 Depth. 
 
 Iiuhes. 
 
 SI 
 
 16 
 
 28 
 24^ 
 24 
 22 
 
 15 
 
 22 
 20 
 20 
 22 
 
 tojL TwrftiTitenance stores-SuppUes, including stationery, required for use 
 
 under title X. 
 
 6/24/17. 
 
 Section 8.— CORRESPONDENCE. 
 
 131. Official correspondence. — (See N. I. 5301 et seq. for complete instruc- 
 tions. ) 
 
 "All official communications from the Navy Department or other superior 
 authority, dealing with any matter of ship's duty, shall be addressed to the com- 
 manding officer. He shall call upon the heads of departments concerned, if 
 necessary, to prepare or assist in preparing for his signature a suitable reply or 
 indorsement. All official letters addressed to subordinates on board ship shall 
 be forwarded through the commanding officer." (N. I. 5326-1.) 
 
 "Commanding officers shall conduct and sign all correspondence with the 
 Navy Department, their commander in chief, or other superior authority, re- 
 lating to the efficiency or requirements of their commands." (N. I. 5326-2.) 
 
 "All routine reports intended for the Navy Department which do not require 
 action or comment by the commander in chief, and are not necessary for his 
 information, shall be forwarded direct by the commanding officer, excepting 
 such as the commander in chief or the division commander may desire to have 
 forwarded through his office." (N. I. 5335-2.) 
 
 " Every person in the Navy making an official communication of any kind to 
 any superior authority, other than his immediate commanding officer * ♦ • 
 shall send the same unsealed to his commanding officer, to be by him remarked 
 upon and forwarded." (N. I. 5329-2.) 
 
 "All communications in regard to ship duty intended for or issued by the 
 commanding officer shall be transmitted through the executive officer, except 
 when the contrary is specifically laid down in these regulations." (N. R. 2201-3.) 
 
 " Officers shall not sign nor forward informal communications, or such as are 
 not prepared in accordance with these instructions." (N. I., 5329-3.) 
 
 "When new work is duly authorized, a shipment or fresh business directeil. 
 or a requisition duly approved, the head of the department interested on board a 
 ship in commission or the navy yard officials concerned may communicate direct 
 with all bureaus, officers, persons, or firms involved in the matter, in order to 
 expedite the transaction of public affairs. Important messages sent by tele- 
 phone shall be confirmed in writing." (N. I. 5340-3.) 
 
 "All indorsements affecting pay, mileage, transportation, and traveling ex- 
 penses shall be placed on the face of the original order involving travel, if prac- 
 ticable, otherwise on the back of the order. Such indorsements shall never be 
 placed on sheets which might be detached from the original order." (N. I. 
 5312-23.) 
 
 132. Corresi)ondence with Treasury Department. — " Officers of the Pay 
 Corps shall forward through the commanding officer all reports and communica- 
 tions, except correspondence with the Treasury Department and accounts and 
 returns. (Art. I 4923, par. 1.)" (N. I. 2205-1.) 
 
 "Applications to the Comptroller of the Treasury, under the act approved 
 July 31, 1894, for his decision upon any question involving a prospective payment, 
 shall be forwarded through the usual official channels to the Navy Department 
 for transmission to that officer." (N. I. 2205-2.) (See par. 643.) 
 
 133. Correspondence with contractors. — An official communication requir- 
 ing correspondence with a firm under contract with the department shall not be 
 forwarded by indorsement to such firm. A separate letter should be written. 
 (S. A. M. 1273.) 
 
 5/24/17. U 
 
42 
 
 CHAP. n. — THE SUPPLY DEPARTMENT. 
 
 134 Between subordinate officers.— " Official correspondence between sub- 
 ordPnate officers oTsWps or naval stations is forbidden, unless elsewhere spe- 
 cifically authorized herein." (N. I. 5304.) ^ffl«:„, A^n^^rr^0T^f^ rprpived 
 
 135. Files.— "All officers shall file and preserve all offic a documents receivea 
 and copies of all official letters and indorsements sent (I^ I. 5352-^^^^^^ 
 
 " Suitable files containing copies of all orders given and offic ml >e"ers written 
 and the original of all letters received on public service in all offices on board 
 naval vei"fs and at shore stations shall be kept and preserved. Commanding 
 officers ma V take copies of orders or letters sent or received. The system of filing 
 Sb^^Sch as to safeguard all official papers and to render them readi y acces- 
 sufle ^r reference. A flat-filing system shall be used when practicable." (^. I. 
 
 ^136' Signatures of commanding officers, etc.-"All communications, orders, 
 bills requisitions, and papers which by law or regulations are to be signed, ap- 
 pro^dTr forwarded by an officer commanding a fleet, squadron, division, or 
 Station the commandant of a naval station, the senior officer present or the 
 commanding officer of a ship, must be actually signed by such officer in his own 
 handJ^riting; and in his absence, by the line officer next in rank and actually 
 in command at the time." (N. I. 5319.) (See par. 674.) 
 
 137. Signatures by yeoman.—" No yeoman shaU sign an oflicial paper for 
 any officer of the Pay Corps." (N. R. 3005.) 
 
 5/24;/17. 
 
 CHAPTER III. 
 SUPPLY— GENERAL INSTRUCTIONS. 
 
 Section 9.— FULL SUPPLY. 
 
 141. Fitting out the fleet. — " Special shipments and open purchase must 
 be minimized, and every vessel of the fleet must, upon leaving her home yard, 
 be so completely fitted out as to enable her to remain at sea and away from all 
 sources of supply for the maximum period possible." (N. I. 1339-1.) 
 
 " To this end, ships' requisitions (prepared with care and according to the 
 latest instructions) shall be habitually forwarded as long as possible in advance 
 of arrival at navy yards; such requisitions to call for naval supply account 
 stores and provisions other than fresh in quantities sufficient to fill all available 
 stowage spaces with supplies assorted so symmetrically that all ordinary items 
 may be expected to last about the same length of time." (N. I. 1339-2.) 
 
 " In the absence of specific instructions to the contrary, refrigerated meats 
 will likewise be taken on board to the full capacity of the cold-storage compart- 
 ment ; also as much fresh vegetables as can be conveniently stowed and will be 
 consumed before they are liable to spoil." (N. I. 1339-3.) 
 
 "No supplies of any kind shall be retained on board after it becomes fairly 
 assumable that the same can not, or within a reasonable time will not, be used.** 
 (N. I. 1339-4.) 
 
 " Ships' supply officers shall frequently confer with heads of ships' depart- 
 ments not only with reference to what naval supply account stock needs to be 
 requisitioned, but also as to what, if any, portions of the stock already on board 
 might be advantageously landed and turned into store so as to make room for 
 more active stock." (N. I. 1339-5.) 
 
 " Every vessel having the general-supply system shall, at the end of each 
 quarter, send to every other such vessel in the fleet a list (arranged by classes 
 and described as specifically as possible) showing the quantity of each item of 
 Title X stock which is on board fit for issue but in excess of prospective needs." 
 (N. I. 1339-6.) 
 
 " Such excess stock shall be subject to transfer between vessels with the 
 approval of the commanding officers of the two vessels concerned; and every 
 ship's requisition for Title X stock to be purchased ashore or to be furnished 
 by a navy yard shall contain a statement that reasonable effort has been made 
 to obtain all items listed on this requisition from excess stock of other ships of 
 the fleet that are now present." (N. I. 1339-7.) 
 
 Heads of departments should cooperate in utilizing whenever practicable 
 stock which appears to be " in excess," " obsolete," or " nonstandard." (G. O. 
 80,1914.) 
 
 (For supplies of provisions, see also par. 331. For supplies of clothing, see 
 also par. 431.) 
 
 142. Suggestions or reports. — ^**The officers of the Pay Corps shall, when 
 necessary, make written suggestions or reports to the commanding officer con- 
 cerning supplies and stores for the ship." (N. I. 2206.) 
 
 5/2V17. 18 
 
Section 10.— CLASSIFICATION OF PROPEKTY AFLOAT. 
 
 151. Accountable property afloat. — ^Accountability is required for all stores 
 and movable articles afloat, as distinct from the hull, machinery, and permanent 
 (or semipermanent) fittings of the vessel. These stores are classified accord- 
 ing to their characteristics or value as equipage and consumable supplies. 
 
 1. Equipage. (Title B) embraces articles of a nonconsumable character and 
 can not be expended from the books without survey. Equipage shall be requisi- 
 tioned, taken up, stored, and accounted for by the supply officer. " Equipage 
 (Title B) in use shall be directly under the supervision and care of the various 
 heads of ships' departments." (N. I. 4423-14-15.) (Procurement of, «ee par. 
 171.) 
 
 2. ConsumaUe supplies (Title C) embrace articles of a consumable nature or 
 articles of a more permanent character but of small value, and are expendable 
 from the books in accordance with regulations appropriate to the various kinds 
 of supplies as enumerated in this paragraph. 
 
 (a) " Provisions, clothing, and small stores and ship's store supplies shall be 
 accounted for by the supply officer." 
 
 ( 6 ) " Medical stores * * * shall be accounted for by the medical officer.** 
 
 (c) "Marine Corps stores shall be accounted for by the * * * marine 
 officer." 
 
 (d) "Ammunition, ammunition containers, and ammunition details shall be 
 invoiced to and accounted for by the gunnery officer under the ordnance 
 account." 
 
 (e) "All other technical ordnance consumable supplies shall be requisitioned 
 by, invoiced to, and accounted for by the supply officer of the ship under the 
 ordnance account." 
 
 (/) "All other consumable supplies shall be requisitioned by, invoiced to, and 
 accounted for by the supply officer under the naval supply account — General 
 account of advances — Title X." When Issued for use they shall be charged to 
 the approprijition allotment concerned. (N. I. 4423-2.) 
 
 152. Miscellaneous property afloat. — 
 
 1. Crew property purchased from the profits of the ship's store is not on 
 charge. It is purchasable by the supply officer on written order of the com- 
 manding officer, as provided in paragraph 473. It Is customarily cared for by 
 the officer detailed as athletic officer of the ship. 
 
 When the ship Is about to go out of commission Instructions as to the dispo- 
 sition of crew property should be requested of the Bureau of Supplies and 
 Accounts. 
 
 2. Freight. (See par. 679, Expressage and Freight.) 
 
 S. Hull, machinery, and permanent fittings, title A, are not carried on the 
 ship's books. Care, preservation, and requests for repairs or alterations per- 
 tain to the commanding officer and to appropriate heads of departments 
 (par. 81.) 
 
 Jf .Loaned articles. — " When tools or articles of supplies or equipage are loaned 
 to a ship by a yard department or division for use in work to be performed by 
 the ship's force and are lost by such force, or are damaged or worn out while in 
 possession of the ship's force to an extent beyond what would constitute a rea- 
 sonable wear and tear in the performance of the work indicated, they shall be 
 
 5/24/17. 45 
 
46 
 
 CHAP. III. — SUPPLY GENERAL INSTRUCTIONS. 
 
 SEC. 10. — CLASSIFICATION OF PROPERTY AFLOAT. 
 
 47 
 
 replaced by like articles, the cost of said articles to be a charge a^j^^t the 
 allotment of the ship's department concerned If similar a^tic es are not in 
 store on board the ship they shall be procured on ships requisition submitted 
 for that purpose, upon the face of which requisition shall be noted the words . 
 •To replace articles borrowed from yard department (division) and lost (or 
 damaged ) by ship's force.' Commandants are authorized to approve such 
 rZ^smons in advance of the bureau's approval, of articles in store for issue 
 at^Oie yard In every case where such a loss is so great as to be unreasonable, 
 fn thi opinion of the commandant, he shall order a board of survey to deter- 
 
 mine the cause and responsibility therefor, P^^';V"l'^^'^^ln/r? bel^^^^^ 
 departure of the ship in question from the yard. If the ship depart before this 
 S^a?dX meet the commandant shall report the case to the bureau concerned 
 by letter for such further action as the department may order^ ^Whenever 
 articles thus loaned are replaced by the ship, as provided for above, the worn or 
 damaged articles may be retained by the ship If desired. 
 
 5 Presentation sets. (See par. 305.) . 
 
 6 PHvate property shall not be stored in storerooms or other rooms assigned 
 to the supply departm^^ (par. 121). " The commanding officer shall not permit 
 anf prtX pro^rty in the nature of inflammable liquid or oil explosives or 
 other dangerous stores liable to spontaneous combustion, to be placed on board 
 Private Ammunition shall be stowed in places provided for ship's ammunition of 
 a similar character." (N. I. 2707-3.) 
 
 ^e:lTn^Z^t%!^s^^TC^m''^^^ 794; transportation o. 
 
 *"S3' ^s^Son" rfNavy stores and material, without regard to titles or 
 approprtetions embraces 66 classes, as enumerated below. On board ships 
 ?hei classes shall be followed in the enumeration of items upon requisitions 
 (S^ M 1662) for the grouping of items in Title X ledgers, and for the 
 
 •"i'tpdbS\?st"'^tet'enmI:5°'C.assifleat.on Index of Nava, Stores 
 and Material " is published by the Bureau of Supplies and Accounts as a guide 
 in determining the class as well as the title of all stores. 
 
 1. Guns (boat, drill, field, main battery, secondary battery), range finders, and 
 
 all accessories and parts. . 
 
 2 Arms, accouterments, machine guns, ordnance equipment and supplies. 
 3. Mines, torpedoes, torpedo tubes, and all accessories, outfits, and parts. 
 4! Ammunition, ammunition details. 
 
 6 ISrsl^andfor chains, and other ground tackle (boat and ship). 
 
 7. Fuel, galley and steaming (coal and oil). 
 
 8. Fuel, shore. 
 
 m BoUe^S e^gi^es, boat, engines, aeroplane, and all accessories, outfits, and 
 
 parts. 
 
 11. Pumps and their parts. 
 
 12. Boat and ship fittings. 
 
 13 Engine room and fireroom fittings, supplies, and tools. 
 
 14; Oils (illuminating and lubricating), greases, and all lubricants. 
 
 15 Electric cable and wire, insulated. 
 
 16* Radio apparatus and all accessories, outfits, and parts. 
 
 1?: Electric apparatus and all accessories, outfits, a^d parts. 
 
 is! Instruments of precision and all accessories, outfits, and parts. 
 
 19. Blocks and their parts. 4.„„^*„„x 
 
 20 Rieeing (boat and ship, running and standing). ^ ^, , 
 
 1?: Cofdage. hemp, oakum, twine, including manufactured articles. 
 
 5/24/17 
 
 22. Rope (wire), wire (bare), including manufactured articles. 
 
 23. Boat and ship utensils. 
 
 24. Canvas. 
 
 25. Canvas articles. 
 
 26. Furniture. 
 
 27. Dry goods. 
 
 28. Textiles, made up. 
 
 29. Bedding, floor coverings, upholstery. 
 
 30. Bathroom and toilet fixtures and all accessories, outfits, and parts. 
 
 31. Lighting apparatus, nonelectric. 
 
 32. Fire-surfacing and heat-insulating materials. 
 
 33. Gaskets, packing, rubber (sheet and strip), and articles made of rubber. 
 
 34. Hose, leather, belting, flexible tubing, hose fittings. 
 
 35. Books, blue prints, charts, drawings, libraries (crews' and ships'), music, 
 
 periodicals, professional publications, etc. 
 
 36. Musical instruments and all accessories, apparatus, outfits, and parts. 
 
 37. Athletic apparatus, wearing apparel, and all accessories, outfits, and parts. 
 
 38. Brooms, brushes. 
 
 39. Lumber, timber. 
 
 40. Tools, machine. 
 
 41. Tools, hand. 
 
 42. Hardware. 
 
 43. Bolts, nuts, rivets, washers. 
 
 44. Pipe, tubes, tubing (nonflexible). 
 
 45. Pipe fittings. 
 
 46. Metal in bars (flat, hexagon, octagon, round, square), billets, bolts, ingots, 
 
 pigs, slabs. 
 
 47. Metal in plates and sheets. 
 
 48. Shapes, metal (angles, channels, half-rounds, I-beams, tees, zees, etc.). 
 
 49. Aeronautic apparatus and all accessories, outfits, and parts. 
 
 50. Foundry apparatus and all accessories, outfits, and supplies. 
 
 51. Acids, chemicals, soaps. 
 
 52. Paints, paint ingredients. 
 
 53. Stationery, drafting room, and office supplies. 
 
 54. Office equipment. 
 
 55. Clothing, small stores. 
 
 56. Provisions, groceries, ship's store supplies. 
 
 57. Medicines, surgical apparatus, and all accessories, outfits, parts, and sup- 
 
 plies. 
 
 58. Navy yard appliances, live stock, and all apparatus, outfits, parts, and 
 
 supplies. 
 
 59. Building material (shore). 
 
 60. Boilers and engines (ship) and all accessories, outfits, and parts. 
 
 61. Power-driven appliances (ship), and all accessories, outfits, and parts. 
 
 62. Officers' mess gear. 
 
 63. Crews' mess gear. 
 
 64. Galley and laundry apparatus, ranges, stoves, and all accessories, outfits, 
 
 and parts. 
 
 65. Miscellaneous articles, metals (rare and special), salvage materials. 
 
 66. Shop store supplies (ashore). 
 
 5/24/17. 
 
Section 11.— STANDAED AKTICLES AND SPECIFICATIONS. 
 
 161. The standard stock catalogue issued by the Navy Department in loose- 
 leaf form is designed to cover all supplies regularly carried at various desig- 
 nated navy yards, and it is intended that it shall include all items of sui^ 
 plies and materials necessary to meet ordinary requirements of ships, and 
 such requirements should be so regulated as to avoid as far as practicable 
 making requisitions for articles that do not appear in the catalogue. The 
 catalogue furnishes data relative to the cost per unit, weights, specifications, 
 nomenclature, stock numbers, distributing yard, as well as the code word for 
 each item. In the front pages of the book will also be found instructions 
 regarding the preparation of invoices, requisitions, stowage precautions, classi- 
 fication of naval supplies, etc. , ^ .^ * «• ,« 
 
 162. Standard specifications are laid down for the guidance of officers in 
 requisitioning and inspecting certain naval supplies. An Index of Specifica- 
 tions for Naval Material is published at intervals by the Bureau of Supplies 
 and Accounts, referring by name, number, and date to the specifications as 
 separately printed. Copies of specifications are obtainable from S. and A. 
 
 upon application. ^. ^ .. .. ^ ». i.i. 
 
 Specifications under annual and quarterly contracts are distributed by the 
 Bureau of Supplies and Accounts prior to the first of each fiscal year, as sup- 
 plements to the Bureau Memoranda, covering provisions (see pars. 33i>-337), 
 coal, gasoline and distillate, lubricating oil, fuel oil, boiler gaskets, CO- gas, 
 
 and tool steel. . ■, j . „ , 
 
 "All officers are requested to submit constructive criticisms and detaileil sug- 
 gestions on the Navy Department's specifications which would tend to improve 
 these specifications in such a way as to result in broader competition, more 
 satisfactory deliveries, and reduction in cost, by changing these specifications 
 to meet more nearly the best commercial standard of quality in manufacture, 
 thus reducing the number of articles which require special treatment in manu- 
 facture in order to pass the Government's tests, or by eliminating noncom- 
 mercial requirements in methods of packing or delivery. Recommendations 
 looking to the adoption of new specifications for material not already covered 
 
 are also desired." (G. O. 79, par. 3.) . ., ^ ^. ». 
 
 163 Adherence to specifications.— " Renuisitions for materials for which 
 standard specifications have been adopted shall adhere strictly to such specifi- 
 cations Should it be found necessary to modify standard specifications, rea- 
 sons for such modification shall be stated, and, except in urgent cases, the requi- 
 sition and reasons for modification shall be submitted to the bureau concerned.*' 
 
 ( N I 4659. ) 
 
 The following form should be used on requisitions in referring to " Standard 
 specifications": "(Name of article) to be In strict accordance with Specifica- 
 tions (number) issued by the Navy Department (date)." The latest Issue of 
 specifications must be referred to, as published In the current index. 
 
 5/24/17. ** 
 
Section 12.— REQUISITIONS FOR MATERIAL AND SERVICES. 
 
 Note. — See also detailed instructions in par. 293, General supplies and equipage ; par. 
 332, Provisions ; par. 464, Ship's store ; par. 431, Clothing and small stores ; approval 
 of requisitions, see par. 490 ; Title X stub requisitions, see par. 300-2 ; procurement of 
 nonaccountable material, see par. 152. 
 
 171.* Accountable material procurable by requisition. — Stores are procur- 
 able only on requisition, approved by competent authority, except in the case 
 of boats, anchors, and anchor chains (see par. 305), and torpedoes, gj*ro gears, 
 and torpedo tubes (see par. 305), which should be requested by the supply 
 officer by letter. 
 
 172. Requisitions for services. — Services are procurable only on requisitions 
 prepared in accordance witli such provisions of this section as do not appropri- 
 ately relate entirely to material, and approved by competent authority. 
 
 173. Origin of requisitions. — " Requisitions for equipage, supplies, or serv- 
 ices other than those pertaining to the medical department and to the Marine 
 Corps to be furnished a ship shall be prepared by the supply officer of the ship 
 on the request, if necessary, of the heads of departments requiring the supplies 
 or services, with original and one copy in cases where the requisition is not for- 
 warded for bureau approval, and with original and three copies in all other 
 cases." (N. I. 4471-1.) 
 
 Requisitions for provisions and ship's store supplies and clothing will be pre- 
 pared by the supply officer. 
 
 174. Forms. — Form No. 44 shall be employed for all requisitions except as 
 follows: Form No. 30 and 30a shall be employed in requiring provisions and 
 clothing from a navy yard. Requisitions for technical ordnance material 
 (Classes 1, 2, 3, 4) will be prepared on Form 44d. (See par. 293.) Special 
 forms are used by medical officers and marine officers in requiring stores from 
 shore depots. 
 
 175. Timely submittal. — " Officers in charge of departments shall keep them- 
 selves informed of the needs of their respective departments, and shall meet 
 such needs by timely requisitions." (N. I. 4479-3.) (See par. 141.) 
 
 " For ships on board which the general supply system is not in operation : 
 Requisitions for supplies not in excess of allowance shall be made but twice a 
 year, each requisition to cover the full allowance of supplies for the succeeding 
 half fiscal year. All items or parts of items not needed shall be omitted and, 
 in the event of their being required at a subsequent date, they may be cov- 
 ered by a * not-in-excess ' requisition. No requisition shall be made to cover the 
 allowances for more than one of these periods." (N. I. 4471-4a.) 
 
 The naval station, Key West, should be notified of all requirements at least 
 48 hours in advance of arrival of ship. (S. A. M. 3406.) 
 
 176. Articles previously disapproved. — "Articles of equipage and unusual 
 articles of supplies for which requisition in excess has once been made and 
 been disapproved by the bureau concerned, shall not be required for again 
 within six months unless the bureau concerned so authorizes within six months, 
 and then a reference should be made on the new requisition to the fact that a 
 previous requisition for the same articles has been disapproved." (N I 
 4478-2.) 
 
 177. Proprietary articles. — Requisitions " shall not call for proprietary arti- 
 cles in any case where it can possibly be avoided; and when calling for pro- 
 prietary articles they shall be accompanied by a statement from the officer con- 
 
 5/24/17. 61 
 
52 
 
 CHAP. III. — SUPPLY-*-GENERAL INSTRUCTIONS. 
 
 cemed showing clearly why these articles ^^^ no others will a^^^^^^ 
 nt^(^«mc< of the service. They shall be accompanied by the explanatory leiier 
 ?SrS by arUcle 46^ [see below]. The following-named products or manu- 
 f^urls of particui^ndividuals, makers, or proprietors that have f«n shown 
 bv eYi^rien?e to be best suited for the particular service required of them may 
 be deSated bv brand name or other^vise, according to the practice of the 
 makers orDroDHetors viz : All kinds of lubricating oils, packing (includ ng 
 rlets of an k^nds) antifriction metals, fire bricks for boiler furnaces, lagging 
 S^terial for boU^^^^^^ PiP^^, and boiler gauge glasses; but it shau be 
 
 provid^ in such r^uisitions that bids will be considered for articles of d^^^^^^^^^^ 
 Sames or brands that can be shown to have proved efficient and satisfactory m 
 naval or commercial use for the purpose intended. (N I. ^.^^V r^^nUition • 
 The following clause should, in such case, appear on the face <>' Requisition 
 
 « Rids will be considered for of different names or brands that can 
 
 be shown by the bTdder'^ the satisfaction of the bureau using the same to 
 hive prov^ dually satisfactory and efficient in naval or commercial use for 
 thJDS^se ^tended. Each bidder should state distinctly the name of the 
 mlnSLTurer and brand of the he proposes to furnish ; but if this in- 
 formation [s not furnished in the bid, the bidder will be required to furnish the 
 artTcle of the brand or manufacture specified if he is awarded the contract 
 The right is reserved to reject any bid on a different brand or manufacture 
 2?!^!5rwhich will not be acceptable to the head of department who will use 
 
 '^" Namef oV man^ufacturerf [i be hereafter stricken out of requisitions un- 
 less special consent has been obtained from the department permitting tlie use 
 oTsud^ names [The foregoing is] not intended to refer to requisitions pro- 
 prietarv"nTature and which are for^varded with requests to waive all compe- 
 minn Wh reouisitions may state the name of the manufacturer and will be 
 acXan"^ bTthe' ^suaTproprietary certificate. In requisitions for spare 
 SartTorn^v parts of machines now in use or for repairs of machines now in 
 S^the names of machines or the manufacturers thereof, for which repairs or 
 n^ mrts are desired, may be inserted as has been the practice heretofore. 
 The department win be pleased to receive at all times the names of firms who 
 may be wi!^^^^^^^ bid, and such names may be added as a footnote on any 
 
 ''^•'^'fsuSmittin^ * Wt 
 
 formation shall be forwarded by letter showing * * * the reason why the 
 artSle,^? proprietary, and no other will meet the requirements of the service. 
 
 ^^178 ^^nstandard articles.-Where standard specifications are modifietl, 
 reasons for such modification shall be stated and. except in emergencies, the 
 requisition shall be submitted to the bureau concerned. (See par 162.) 
 
 179 Patented articles.— Statement should be made on the requisition to the 
 effect 'that the articles are patented, or, if there is doubt as to the existence of 
 fl nntent statement to that effect. (S. A. M. 1262, 1284.) 
 
 18^ For reXcement of articles loaned by a yard.-Requisitions to replace 
 such articles that are lost, damaged, or worn out, will be made as provided 
 
 ^"^ lir^lfr^l^ement of articles of equipage.- (See par. 244.) Replace- 
 ■ ment ir articles of officers' mess outfits are subject to the provisions of para- 
 graph 305; of typewriters and computing machines, to the provisions of para- 
 
 ^182.^»equisitions at a navy-yard port.-" Requisitions for supplies or serv; 
 ices for a ship at a navy-yard port shall be made as prescribed in this article. 
 
 fN I 4472-1 ) 
 
 (a) Not in excess.—** For articles not in excess of allowance the ship's supply 
 officer through the commanding officer, shall make requisitions (original and 
 five copies) direct upon the supply officer of the yard. Ship's stub requisitions 
 
 5/24/17. 
 
 SEC. 12. — REQUISITIONS FOR MATERIAL AND SERVICES. 
 
 53 
 
 for 'not in excess' Title 'X' supplies (S. & A. Form 128) prepared according 
 to classes of material and groups as handled by storemen of supply departments 
 at navy yards need not, however, be approved by the commanding officer unless 
 he so desires. The supply officer of the yard shall cause the requisition to be 
 checked at the earliest possible moment, especially in instances where there is 
 an indication of urgency, to determine what articles are in store. If it be found 
 that articles can not be supplied from stock or from material due under existing 
 contracts, immediate arrangements shall be made for purchase, unless it is 
 known that the vessel will not remain at the yard a suffipeut length of time to 
 receive the articles by purchase. In the latter event the requisition shall be 
 acted upon as follows: The supply officer shall furnish the articles that are in 
 store and, in the case of a requisition not completed by him, retain one copy 
 for his files, and after making proper notation as to the articles that will be 
 furnished or manufactured, return one copy to the commanding officer of the 
 vessel for his information, forwarding the original and two copies direct to the 
 bureau concerned for action. Such bureau, after designating the source of suiv 
 ply of the items which could not be furnished by the supply officer of the yard, 
 shall retain one copy for its files and forward the original and one copy to the 
 Bureau of Supplies and Accounts for action. Provided it is known that the 
 vessel is to proceed to another yard, the original and four copies of the retiuisi- 
 tion (after having been properly checked by the supply officer upon whom same 
 was originally submitted) shall be forwarded to the supply officer at the jard 
 to which the vessel is to proceed for the supplying of any remaining items* the 
 vessel being notified of the action taken. If all remaining items are thus dis- 
 posed of, the supply officer shall retain one copy, and after proi)er notation shall 
 forward one copy to the bureau concerned, and the original and remaining 
 memorandum copies to the vessel. In case any items are not thus supplied, 
 either from stock or material due under existing contract, or by local purchase, 
 proper notation shall be made on the requisition by the supply* officer last han- 
 dling same; after which one copy shall be retained for the files of the supply 
 officer, the original and two memorandum copies being forwarded to the bureau 
 concerned, and one memorandum copy returned to the vessel. In case of a 
 requisition completed by the supply officer, upon whom same is originally sub- 
 mitted, one copy shall be retained for his files, one copy forwarded to the bureau 
 concerned, and the original and remaining copies returned to the vessel with 
 proper notation of action taken." (N. I. 4472-2.) 
 
 (b) In excess (see par. ISJfb). — "For articles in excess of allowance supply 
 officers of ships shall make requisition as prescril^ed in paragraph 2 [par. 182a j. 
 The supply officer of the yard shall check the items which can be furnished at 
 the yard within the proper time and forward the original and all copies direct 
 to the bureau concerned. Such bureau, after indicating its approval or dis- 
 approval of the several items and designating the source of supply of approvetl 
 items, shall retain one copy for its files and forward the original and three 
 copies to the Bureau of Supplies and Accounts for action." (N. I. 4472-3.) 
 
 (c) Services. — "Services, including repnirs not made at the yard, shall be 
 procured under the method prescribed in paragraph 3 [par. lS2b] of this 
 article." (N. I. 4472-5.) 
 
 (d) Emergencies.— " In emergencies, of which the commandant shall be the 
 judge, articles required for immediate use may be issued from store or pur- 
 chased by the supply officer of the ship in advance of bureau approval, the 
 original and three memorandum copies being forwarded immediately by the 
 commandant to the bureau concerned for its approval and reference of the 
 original and two memorandum copies to the Bureau of Supplies and Accounts 
 for its action. Services required in like emergency, or in cases of little impor- 
 tance as to cost, may be procured upon the order of the commanding officer.** 
 (N. I. 4472-6.) 
 
 5/24/17. 
 
 73416'— 18 5 
 
54 
 
 CHAP. III.— SUPPLY GENERAL INSTRUCTIONS. 
 
 SEC. 12. — REQUISITIONS FOR MATERIAL AND SERVICES. 
 
 65 
 
 prescribed in this article." (N ^^-^T^J^^?.- ^_j.^inary circumstances when in the 
 
 be to the advantage <>V^1,?''J1'^?,^ office; Dresent may direct procurement by 
 importance as to cost tte senior officer pr^^^^^ p ^^ ^^^ ^^.^^ 
 
 the fleet, squadron, or division paymaster, or oy me auyy j 
 
 concerned." (N. I. 4473-3.) ^ ^^^^^ state 
 
 "All requisitions from a ship in a port ^^ f l„JTJ.^f " In f 4471-11 ) 
 
 ^'^i^^VrT^^tiToV^r^^f^oJ^l^^n^^^^^ - Pars. 182, 183.) 
 
 of equipage to replace thos« conc^mn^ by^ an app^^ed survey.^^^^ 
 
 Shan be considered as m excess^ (N.I^^^^^^^ ^„,,p,y ,y,,,„, 
 
 S'itions f™u?h sS;Vf^^^^^ onlylhen for items of a ««d not on 
 
 the allowance list necessity or accident will a departure from the 
 
 "Only in e?^"*^"^]"/^ "Sons for articles needed to meet such neces- 
 
 allowance be tolerated, «"<^ •^!5"'|f b^rfng certificates stating plainly the facts 
 
 ^^hT™ dleTe^ srfflcTen?trrrrrt^^proval of the requisitions." (N. I. 
 
 ""I^JkU of " in excess " requisition under Title X, notation shall be made as 
 
 livery. ....i-^„ .^w/>^a ^fn Ttpm«* shall be arranged in classes, 
 
 (<J) ^-t-y-f *^'"'iZ"bnXXems£^^^^^ on one requisition 
 
 and not more than t^vo """^^j,;^* „„ the left-hand margin without regard 
 They shall ^e °»"f'f«i<»°^^';Xed on a separate line. The quantity of 
 l^cflt^-on haZ\nd"f Sol'l^sto^. the esUmated unit and total cost of the 
 desired item, shall be given. 
 5/24/17. 
 
 « * 
 
 ♦ Particular attention should be given * ♦ * (in the case of 
 rquisitions for general stores) not to have on board at any time more than a 
 SIX months' supply at the most and not more than a three months' supply when 
 acting within reasonable delivery distance of a home yard. If at any time an 
 unusual quantity is requested, the reason should be stated fully, so that intelli- 
 gent action can be taken." ( S. A. M. 3079. ) 
 
 The number of pounds to the hundredweight or ton should be definitely 
 stated, and preferably the commercial long ton of 2,240 pounds should be speci- 
 fied. Where there is any question as to the capacity of a unit of weight or 
 measure, the quantity desired should be definitely stated. (S. A. M. 2240.) 
 
 " When requisitions call for various sizes of any one article, the quantity of 
 • each size desired shall be entered on a separate line, and each size shall be given 
 a separate item number." (N. I. 4471-31.) 
 
 (e) Description of tfems.—" Description, specifications, or sketches should be 
 appended, to afford ready understanding of requirements and to permit the 
 prompt and intelligent consideration of the requisitions, and to avoid recourse 
 to voluminous correspondence resulting from failure to enter sufficient data and 
 specifications care shall be exercised in every instance to furnish this informa- 
 tion in the fullest possible detail." (N. 1. 4471-3g.) 
 
 " Reference to catalogues shall not be made; nor shall the words 'equal to' 
 or 'best commercial quality,' or any corresponding terms, be used, nor shall 
 proprietary articles be called for except as provided in Article I 4654-2e [See 
 par. 177.] " (N. I. 4471-3J.) 
 
 In making requisitions for proprietary articles the requirement "as per 
 sample" will be avoided whenever possible, unless a sample can be sent to 
 every prospective bidder requesting it. (S. A. M. 3054.) 
 
 " In order to avoid mistakes in the manufacture of boat covers, canopy covers 
 and other articles of equipage, ship's requisitions, letters and supply officer's 
 requests for repairs or manufacture will, in every case, refer to the official 
 boat number in allition to giving the type and size of the boat." (N. I. 4471-2b ) 
 
 In the case of technical ordnance material, reference should be made to the 
 latest issue of drawing and piece number. 
 
 For required method of designating metals, see paragraph 305. 
 
 Reference should be made to Standard Specifications if such exist (See 
 par. 162.) 
 
 (/) Reference to survey or other authority.— Notsition should be made as to 
 "the articles which are required to replace others condemned by survey as 
 unfit for repair, with number and date of survey, and date of its approval " 
 (N. I. 4471-3d.) Notation should also be made as to " those required to replace 
 others expended from the books by authority other than approved survev 
 stating such authority." (N. I. 4471-3e.) 
 
 (g) Object and authority.— " The object for which the materials or services 
 are required shall be stated, and, if authority for the submission of the requisi- 
 tion is a bureau letter or indorsement, the date and number of the letter shall 
 also be stated." (N. L 4471-1.) 
 
 ih) Tenders, torpedo craft, and submarines.— " Requisitions for supplies and 
 equipage submitted by tenders, torpedo craft, and submarines (regardless of 
 whether or not the torpedo craft or submarines may be away from or in the 
 presence of their tenders) will be headed 'U. S. S. (name of tender) ' for 
 *U. S. S. (name of torpedo craft or submarine)' under the following given 
 conditions: 
 
 "(1) When tender submits requisition for consumable supplies for a soecifir 
 torpedo craft or submarine. 
 
 i!!oJ ^ri^^ tender submits requisition for equipage for a specific submarine 
 
 (3) When individual torpedo craft submit requisitions for consumable 
 
 supplies. ^ 
 
 "(4) When individual submarines submit requisitions for consumable sun- 
 plies or equipage." (N. L 4471-3q.) umame sup- 
 
 5/24/17. 
 
Section 13.— DELIVERIES AND INSPECTIONS. 
 
 191. Arrival of stores shall be reported by the officer of the deck to the 
 officer in whose charge they belong. The medical officer of the ship shall be 
 notified when fresh provisions for the general mess come alongside. (N. I. 
 1802.) 
 
 192. List of articles. — " Each delivery of stores shall be accompanied by a 
 list of the articles." (N. I. 4482-4.) 
 
 193. Receipt of shipments. — (Receipt of shipment other than shipment by 
 a supply officer, see art. 4626-1 N. I. ) 
 
 Shipments received from contractors shall be carefully checked with the bill 
 of lading, which, when accomplished, shall be indorsed, over the receiving 
 officer's signature, with a statement of the condition of the supplies, fully 
 showing, in the event of loss or damage, the character and the amount of such 
 loss or damage. Shipments shall be opened and checked under such precautions 
 as will obviate the possibility of dispute as to the condition or quantity of sup- 
 plies received and as to the responsibility for bad condition, damage, or short- 
 {:ge. The facts shall immediately be communicated to the contractor. If the 
 payment of delivery charges is required, when by the terms of the purchase 
 they should have been prepaid, corresponding deductions should be made from 
 the bill. Such charges should be paid under the same appropriation and title 
 as the stores, and taken up on the property accounts as a portion of the cost 
 of the articles. ( See also par. 204 ; 272.) 
 
 " When stores are being discharged [from a naval auxiliary] the senior officer 
 present shall require a responsible officer to be present to check out the stores 
 and see that the same are carefully and properly handled." (G. O. 119-1914.) |^ 
 
 Supply officers of all ships and stations will hereafter verify the shipping * 
 marks on all shipments received. (S. A. M., 4265.) 
 
 194. Inspection of deliveries from purchase. — (Coal, see also par. 495; 
 provisions, see also par. 333 et seq. ; ship's stores supplies, see also par. 465.) 
 
 "Articles purchased shall be delivered subject to inpection and approval as 
 to quantity and quality by the head of department requiring them." (N. I. 
 
 4482-1.) 
 
 " No stores furnished and delivered by a contractor shall be received unless 
 marked with his name." (N. 1. 4601-4.) 
 
 "All inspections of supplies shall be made by the officers of the ship to which 
 they are delivered." (N. I. 4482-2.) 
 
 " Officers and other persons detailed to conduct or assist in inspections shall 
 in»?pect carefully as to quantity and quality, making or causing to be made such 
 tests as may be required." ( N. I. 4673-1. ) 
 
 " Supplies for a ship obtained by requisition upon a supply officer ashore; if 
 delivered alongside by terms of the purchase before inspection, shall be inspected 
 as provided in Article I 4482, and a report, in duplicate, of such inspection 
 shall immediately be forwarded by the inspecting officer of the ship to the 
 supply officer upon whom requisition for the supplies was made." (N. I. 4674-1.) 
 
 "Commanding officers shall see that all such inspection reports have been 
 forwarded before sailing." (N. I. 4674-2.) 
 
 " Where material has been inspected as to quality prior to Its delivery by a 
 duly authorized inspector, further inspections at the navy yard shall be confined 
 to ascertaining whether the full amount has been delivered in good condition 
 and without substitution." (N. I. 4671-2.) 
 
 195. Rejections. — " No material shall be passed unless the officer detailed 
 to conduct the inspection is satisfied that it conforms to the requirements of the 
 specifications as included in the requisition or contract" (N. I. 4673-1.) 
 
 9/13/17. W 
 
58 CHAP, m.— SUPPLY— GENERAL INSTRUCTIONS. 
 
 be borne by the co"*';^/^,^- ,^%J^^^^^^^ of an inspecting officer be 
 
 for payment, only for net .«"""V ™„toiS^nd of such^rt"ons of the article 
 tlons shall be made for weight °« '""Jf '°f"t"Se excluded Stores lost or dam- 
 
 L-^^^^rotrieCl^^f"^--^^^^^ ""^ " ^""•'^ 
 
 called to cover the loss. v«o««i «5tnrps received from purchase will 
 
 ^'^.^^T^'^^T^^o^^^-^^^i^^'^ memorandum copies 
 <*^C.%Sllrr^^"Sovti^^i sources.-';^^ch delivery of stores shall 
 
 -..^^K^oTs^^^ef^ySllge.^^^^^^^^^ 
 
 to Tship by the representative of aebur^u conce^^^^^^ ^^^^^ ^^^ ^ 
 
 under his direction, but a --eP^ef "Native of ^f/^^p ^ "PP ^^e alone shall have 
 present and jointly verify t^„«,.^J°'^^f'^™or receipt covering them. Such stores 
 krnS tT<^^TZ^«^ZT^^''^ntrZ above directions have been 
 
 '■■'^^r^J^ -'^'^-','>VrMS 'Suf^l's^^rpplT o^^r; 
 they need not be opened to ascertain *e^';'^^te°t«. »« ««^^ ^^ tern, shall re- 
 or head of depa^ment on ships not us^^ng^he ge^^^^ ^^^ ^^^ ^^.„^ 
 
 ceipt for them «<»>'<'l°8 to tteir marKs ana^ contents shall be compared 
 'XlTu^ZJ^^Vio^^^^^^' aluTermust be held to authenticate the 
 
 will be checked and a9^""t^/»/hi^T^mmi°Xn Sail be delivered to the 
 •' Supplies and ?<l"'Pase l^f shipb m co ^^^^^ receipted for by 
 
 ship's representatwes at *e st«™X"^ fTdlities, see par. 234.) 
 them." (N. I- 4608-7.) (Transportation ^^^^^ ^^^ ^ ^^^^ 
 
 " The delivery of sWPlies to a snip inco ^^ ^^^ ^^^^ ^^ ^j^^^ 
 
 j.lete until they have b^nactuanylae^o^Do^^^^^,, ^^ ^ 
 
 fZs"^ st.SrTes'^ve'iin^^r^-. ^o "copies of which will be receipted 
 
 -^n^s for fragile artid^^;When frag^e art^^^^^ such as^hermom. 
 
 & YailT^1sib"e. rSv^iSf usSl iS turning in similar articles .n. 
 
 future." (N. I. 4*)5;f;) . »hiT,ments.-When articles are lost or missing 
 202. Beceipt of dj^»5~,^?Si„ which there is a shortage according to 
 afloat, or shipment of stor^r^I^^'"^^ correspond in quantity or kind 
 
 the invoices, or when t^e ^^^'^^JfTuppiy officer shall request a survey of such 
 with the marks on the package, the snPP'J "' j ^ identical items does 
 
 wtteles, and when the value of any on^ >tem or me^to ^^^ ^^^,_ ^ 
 
 not exceed $100, the '»?"«°^'"€Htpa?toent^the ship other than that to 
 9/13/17. (B«prlBt ime to ehftsge ob ». »7.) 
 
 SEC. 13. — DELIVERIES AND INSPECTIONS. 
 
 59 
 
 lost articles Is in excess of $100 the request for survey shall be forwarded to 
 the division commander or the senior officer present, who shall appoint a Doara 
 of three officers to make the survey. (N. L 4733-1-2.) ,,^ ko 
 
 In the event of loss or damage in transit, a copy of the survey should be 
 forwarded by the consignee to the officer making the shipment, accompanied by 
 a letter requesting that a claim for the value of the missing or damaged articles 
 be made against the carriers, together with a statement of the unearned freight 
 charges on the missing articles to be deducted from the face of the voucher. 
 The transportation company should also be notified that the shortage will be 
 made the subject of claim by the officer settling the voucher. 
 
 Shipments received at foreign ports shall be cleared through the customs by 
 the consignee, who shall, if necessary, apply to the local consular representatives 
 of the United States for assistance. Such shipments consigned to naval vessels 
 are not as a rule subject to duty. o*^,^^ 
 
 " In the absence of an express agreement to pay demurrage, the united Mate> 
 are liable therefor, as upon an implied contract, the amount to be ascertaine<l 
 in accordance with the custom of the port where the liability arises." (2 Comp. 
 179.) (See par. 661-b.) ^ ^ ^. ^ . , 
 
 203. Payment of transportation charges on Government shipments received 
 will not be made by the supply officer of the vessel. Payment of transporta- 
 tion charges by the supply officer is restricted to shipments made from the 
 vessel to which he is attached, as provided in paragraph 679. 
 
 204. Bills of lading.— (See also par. 271.) "The officer receiving stores by 
 shipment shall indorse such receipt upon the bills of lading, stating over his 
 signature the condition of the supplies, and surrender the original to the carrier 
 from whom he receives the goods, which bill shall be received as evidence of 
 delivery. In the event of there being any loss or damage, the indorsement 
 must fully show the character and amount of such loss or damage, in order that 
 proper deductions may be made by the officer certifying the bill for freight. 
 An accomplished memorandum copy of the bill of lading shall be returned to the 
 supplv officer who shipped the supplies." (N. I. 4625.) 
 
 In the absence of the consi.gnee, or on his failure to receipt, the person re- 
 ceipting will certify that he is duly authorized to do so, citing such authority. 
 
 The date placed over the signature accomplishing the bill of lading should in 
 all cases be that on which the stores were actually received in custody. 
 
 205. Missing bill of lading.— If the bill of lading is missing the consignee 
 mav, to insure prompt delivery of the shipment, give to the carrier a receipt for 
 the' articles actually delivered, with a statement as to their condition, and em- 
 bodying a statement to the effect that the receipt is given because the bill of lad- 
 ing has not come to hand. If a certificate, issued by the shipping officer in lieu 
 of a missing bill of lading (as provided in par. 272), comes to hand, it shall 
 be indorsed by the consignee with a certificate as to the delivery of the property 
 and its condition, provided that any receipt previously given, as above provided, 
 shall be surrendered by the carrier and destroyed by the consignee. If the bill 
 of lading comes to hand it shall be accomplished in the usual way by the con- 
 signee, provided that any receipt or accomplished certificate previously given, 
 as above provided, shall* be surrendered to the carrier and destroyed by the 
 consignee. (See instructions on bill of lading form.) 
 
 5/24/17 
 
Section 14.— CARE AND ISSTTE OF MATERIAL. 
 
 Note.— Custody and inventory of equipage in use, see pars. 2U4. 295. 
 tute Amorican seamen, see par. 425f. 
 
 Issues to desti- 
 
 211. Care and preservation.— " Officers shall at all times attend to the care 
 and preservation of all Government property in their charge, and ni>on proper 
 representation from them the commanding officer shall afford them such assist- 
 ance as may be necessary to protect and preserve such prf)pertv from deteriora- 
 tion and waste so far as may be within his power." (N. I. 4410.) 
 
 212. Inventories. — Annual inventories of general stores, .see par. 29;')- quar- 
 terly inventories of crockery and mess gear, see par. 30.') ; quarterly inventories 
 of provisions, see par. 353; ship's store, see par. 466; clothing and^small store>< 
 see par. 4.S3. 
 
 Inventories shall be taken on detachment (par. 230), except in the case of 
 general stores. (See par. 304.) 
 
 213. Deterioration, loss, or destruction of any of the public property in his 
 charge shall, when discovered, inunediately be reported bv the suddIy officer to 
 his commanding officer. (N. I. 2204-4.) 
 
 " In case of loss or such damage as to unfit supplies for issue, or articles 
 of equipage for further use, the officer in whose charge thev are shall request 
 a survey for the purpose of establishing and reporting the facts. If lost the 
 articles shall be expended from the books, but the accountability of the officer 
 responsible for the loss sbaU not ihereby be diminished, and the board of 
 survey shall ascertain and report thereon. But if they are .so damaged as to 
 be unfit for further Government use in their original capacitv, and are to be 
 turned into store, they shall remain on the books until thev can be turne<l in 
 when they shall be invoiced at their full value to a supply officer on shore '' 
 (N. I. 4417.) 
 
 214. Robbery, shortage, or excess of public propertv must, when disco vere<l 
 immediately be reported and a survey requested. (N. R. 1505.) 
 
 215. Illegal orders to expend property.— When a supply officer is or«lere<l 
 to make an expenditure of stores which he believes to be illegal he shall follow 
 the procedure laid down in paragraph 665. 
 
 216. Unnecessary expenditure of stores shall be avoided. (See par. 60.3.) 
 
 217. Private use of public property.—*' No article of public supplies is ever 
 to be appropriated to the private use of any person not in distress without the 
 consent of the Navy Department or the order of the senior officer present who 
 shall give the department information of every case that may occur, together 
 with the attending circumstances; and he shall be careful to take' the best 
 security for indemnity to the Government." (A. G. N., art. 11.) (N. I. 4412.) 
 
 2 18. Loans outside the naval service. — " Public property shall not be loaiied 
 to individuals or organizations outside the naval service unless the senior officer 
 present shall deem such action advisable or proper, by reason of a public 
 exigency, calamity, or ceremonious occasion. The foregoing prohibition applies 
 to the loan of flags. The accountability of the responsible officer shall not be 
 diminished by the provisions of this paragraph." (N. R. 1.507-3.) 
 
 219. Advances and loans to oflacers are prohibited. (See par. 594.) 
 
 220. Sending property from ship. — "No article for whicii an officer is re- 
 sponsible shall be sent out of a ship except on the written order of the com- 
 manding officer." (N. 1. 4413-3.) 
 
 5/24/17 01 
 
62 
 
 CHAP. III. — SUPPLY GENERAL INSTRUCTIONS. 
 
 SEC. 14. CARE AND ISSUE OF MATERIAL. 
 
 63 
 
 221 Throwing articles overboard.— " Wood, barrels, packing boxes, or 
 unpierced^meTaf ?ans shall not be thrown overboard, either In port or at sea." 
 
 ^V2.^Sfues^f equipage shall be made on receipt to heads of departments 
 «»nTipprned such issues involving no changes in the books, (bee par. ^^f^) 
 
 223 Con^mable si^^ X, carried by the supply officer, shall be 
 issu^* for wSumpti^n to heads of departments under quarterly allowance 
 rStSlrtions, arprovid^ In paragraph 300 et seq., and expended from the books 
 fi« n rhnrffp aeainst the bureau appropriation concerned. 
 
 224 cILumabe supplies, rWtle C, carried by heads of departme^^^^^^ 
 board vessels not operating under the general supply f ^^ ^^^.f^VL^^e^^^^' 
 consumption in accordance with regulations appropriate to the stores concerned. 
 
 225 Sales to merchant vessels in distress or needmg supplies. 
 ?M;rchan? vessTs in distress or needing supplies may be ^^"^"i^^.^^^^iiVh'iph 
 
 «, P«n he snared but receipts in triplicate shall be taken, the original of which 
 sMU be retam^'by heTS from whose department the stores have been fur- 
 nished and thrduplicate and triplicate forwarded by different conveyances to 
 the Bureau of Suppl^ and Accounts. Cash payments may be received, if prac 
 tic^blelnd accounted for by the supply officer; if otherwise, a bill of exchange 
 VhTll be obtained to be drawn by the master on the owners, payable to the order 
 of tL S^re ary of the N^^^ and its first and second forwarded by different 
 ^nvevan^JsThf address of owner shall be stated, and the value of the 
 SSs cScula?^ at th^^^ average price. In the case of clothing and small 
 
 ITcL'^e pHc'e; established by general <>^,^ ^rntLd' ''^W ) 
 
 extreme distress gratuitous assistance may be furnished. (IN. 1. ^^f^-J 
 
 SalTs of pro^:iS)ns, see par. 357 ; ship's store, see par. 469 ; clothing and 
 smtirLfes"^^ par.'444; Lies of effects of ^--«^ -|{^ j^f^V^^^^ 
 par. 794 ; of persons captured, see par. 776 ; sales to Naval Militia, see sec. i4 
 
 ^^22*e^'sLles^to' foreign men-of-war.— " Such stores as can be spared may. 
 when reauested be issued upon the written order of the commanding officer to a 
 7or:rgrshS*ff ' war, receii^s -triplicate from the <^o^^--^^ ^^^]^' ^^'^f 
 taken and forwarded as directed in Article I 4554. [See par. 225.] (JN. i. 
 
 ^^ores issued to men-of-war of friendly belligerent powers will b^^^ 
 frr^m hfllance sheets and charged to appropriation "Allied Powers, title ^A 
 ^'AlUe^ Po^^rs"^^^^ invoice and a duplicate will be forwarded to S and 
 
 A wUh the quarterly transfer statements, reimbursement to be secured by 
 S a^d A Issues of provisions and clothing will be reported on Form 222. 
 lisiies from the naval supply account will be reported on Form 69. 
 T27 SlTes of condemn^^^ supplies.-" On board vessels in foreign waters, 
 when there is an accumulation of condemned stores, under Titles B and C, suffl- 
 Tien? to cover the expenses of a sale, and it is considered to be to the best 
 mterestsof the service so to dispose of them, they shall be resurveyed by a board 
 ofthrt officers and may be s^d, after application for and receipt from the 
 Sec-et^^ the Navv of the required written authority, in accordance with the 
 ^rov?S of s^tion*3828, Revised Statutes, and of the acts of August 5, 1882 
 ?«H T«nA%n isqo " rx i 4718 ) In the event of such sales being authorized 
 ?heVshall'be Suct^ andtcount of sales rendered as provided in the Naval 
 Instructions, chapter 40, section 2, relative to sales at shore stations, in so far 
 as S re^latiohs are applicable to ships. The duties in connection witti sales 
 alst^ed b^^such regulations to the supply officer and the disbursing officer of 
 thllTa sha I be performed respectively by the supply officer of the vessel. 
 Taking up of proceeds of sales, see paragraph 563; payment of expenses of 
 
 ^Srar^^^^^^ article transferr^ fj^om a 
 
 «hln shall be cleaned and placed in good condition, so far as it is within the 
 ^padty of tte sWs LrceVfore being transferred. The heads of the ship's 
 5/24/17 
 
 departments shall be held to a strict accountability for the condition in whlqh 
 stores mider their charge are transferred or turned into store." (N. I. 4420-2.) 
 The officer of the deck "shall see that all articles to be sent away from the 
 ship are carefully stowed in the boats or vessels receiving them so as to pre- 
 vent injury." (N. I. 1802-3.) 
 
 229. Invoices, Form 71, shall accompany or follow all transfers of property, 
 except in the case of temporary transfers of equipage to navy yards for repair. 
 In the absence of invoices, lists in duplicate should accompany property trans- 
 ferred, and receipts should be taken on one copy thereof. Invoices to the 
 officer concerned shall be prepared and signed by the officer on whose books 
 the articles are carried. Notations shall be made showing what debits and 
 credits to appropriations and titles are involved, if any. Three copies shall 
 be forwarded, one of which the receiving officer shall receipt and return. 
 (S. A. M., 1709.) 
 
 230. Transfers to successor upon detachment. — (General supplies, see par. 
 304.) " If an officer havfng charge of supplies or equipage should be detached 
 from a ship during a cruise, an inventory shall be taken, and he shall make a 
 complete transfer to his successor, if the time shall permit, in order to relieve 
 himself from responsibility. If this complete transfer is not made, he shall, 
 before his departure from the ship, so report to the commanding officer." 
 (N. I. 4421-2.) 
 
 Supply officers should state upon the face of invoices of stores transferred 
 whether or not the quantities as stated therein have been verified by an in- 
 ventory. If for any reason this inventory can not be taken at the time of the 
 transfer, such reason should be stated in detail on the face of both copies of 
 the invoice, and the approximate date of the last inventory should be given. 
 After a supply officer has signed an unqualified receipt for stores transferred to 
 him it can not be expected that the accuracy of his inventory (when he verified 
 the invoice) shall be questioned in connection with subsequent discrepancies 
 that may be discovered; and the necessity for a careful inventory by the re- 
 lieving officer is therefore emphasized. Unless it can be shown that an invoice 
 which was receipted "subject to inventory" was verified by an inventory 
 without unnecessary delay after the transfer, the officer who signed the receipt 
 will be held accountable for any discrepancies that may subsequently be dis- 
 covered. When the inventory for verification has been taken, the officer who 
 signed the receipt should inform the Bureau of Supplies and Accounts. If a 
 discrepancy is discovered, a board of survey should be requested. (1 S. A. M., 
 324.) (See par. 245.) 
 
 231. Transters between departments of a ship. — " On board ship all sup- 
 plies except provisions, clothing and small stores, and ship's stores, shall be for 
 general use, and, with the approval of the commanding officer, may be trans- 
 ferred from one department to another." (N. I. 4403-1.) 
 
 " Whenever supplies drawn for use in a ship's department are found to be in 
 excess of needs, tliey shall be returned to the ship's supply officer on a returned- 
 material stub, to be credited to the proper allotment and appropriation." 
 (N. I. 4423-10.) 
 
 ** Clothing and small stores," title X, may be transferred to general supplies 
 title X, " Naval supply account," on invoices inscribed " Credit clothing and 
 small stores fund — Debit general account of advances, naval supply account" 
 Conversely, soap carried under " Naval supply account," title X. may be trans- 
 ferred to the clothing account . 
 
 Title X stores required by ship's departments will not be transferred but will 
 be issued for use as provided in paragraph 300. 
 
 Equipage required for use in another department than the one to which It 
 pertains may be so used by authority of the commanding officer, but transfer on 
 the books shall not be made unless directed. Permanent requirements should 
 be made the basis of requisitions under the appropriation of the department 
 
 5/24/17. 
 
64 
 
 CHAP. III. — SUPPLY GENERAL INSTRUCTIONS. 
 
 concerned. When, however, such transfers are directed, they shall be made on 
 invoices appropriately inscribed with credit and debit notations. 
 
 232. Transfers to other ships.— (See par. 234.) "The transfer from one 
 ship to another of articles of supplies which are not in excess of her allowance, 
 or of articles of her equipage, shall be authorized only by the senior officer 
 present when absolutely necessary, and no such transfer shall be made of articles 
 not in all respects fit, unless they have been passed upon by a board of survey, 
 a copy of whose report shall be sent with the invoice to the ship receiving the 
 articles" (N. I. 4415.) (Transfers of excess stock, see par. 141.) 
 
 233. Transfers to naval atixiliaries.— Transfers shall be made as provided 
 
 in paragrap'.i 83. . , -^i, 
 
 234 Transfers to shore stations.— (Turning into store in accordance with 
 approved survevs ; see par. 242-9 ; power boats, machinery, and spare parts, see 
 par 250-1; ship's store, see par. 468). "When serviceable articles are found 
 unnecessary on board a vessel, the commanding officer shall submit request for 
 authority to turn the articles into store. Any one request shall cover articles 
 pertaining to one appropriation only, and shall show whether the articles per- 
 tain to stock which is authorized by the ship's allowance list but is in excess 
 of the allowance, in excess because not borne on the allowance list, or whether 
 the articles are within the allowance. Each request shall contain a statement 
 showing where and when the articles were received, account under which car- 
 ried the invoice price of each item, its present condition anC reason why not 
 neetied on board. The request shall be forwarded to the bureau concerned, via 
 the commandant of the vessel's home yard, the commandant indorsing thereon 
 his recommendation when forwarding for the bureau's action. No article shall 
 be turned in at a navv vard from a ship in commission without the authoriza- 
 tion of the bureau concerned, excepting when authorized under approval of 
 survey reports under the provisions of Arts. I 4731 and I 4734. [See pars. 141, 
 242,243.1" (N. i. 4413-2.) 
 
 " When material is turned in from ships, a copy of the corresiM>ndence au- 
 thorizing such action shall be attached to the invoice or a full exphmation shall 
 be placed on the face of the invoice in lieu thereof, in order that the surveying 
 ofticers may have all available information. All correspondence iiertaining to 
 surveys shall be attached to the request for survey at the yard by the supply 
 officer when the survey is requesteil." (N I. 4411.) 
 
 "When articles are transferred to another ship or to a supply officer ashore, 
 invoices in triplicate shall be made by the supply officer of the ship from which 
 transferred Articles transferred from a ship to a supply officer ashore shall 
 be securely tagged by the supply officer of the ship with a tag showing the 
 name of the article, the name of the ship, and the number of the accompanying 
 invoice When transferred to a supply officer ashore from a ship going out of 
 commission they shall be accompanied by duplicate lists, one copy of which 
 shall be signed by the representative of the supply officer receiving the articles 
 •md returned to the ship's representative for use in preparing the invoices and 
 the other retained at the storehouse to be used in checking off the invoices 
 when received prior to formal receipt by the supply officer. In the latter case 
 the tags attached to the articles shall state the number of the ship's invoice on 
 which the articles will finally appear. In the case of any article the character 
 and description of which is not plainly apparent from the article itself, a full 
 description thereof shall appear on the invoices, lists, and on the tag attached 
 to the article • thus, tor a motor generator, the make, type, class, form, voltage, 
 amnerage speed, horsepower, or kilowatts, and winding shall appear; for 
 rheostats 'controllers, and armatures, the make, designating or serial number, 
 and a description of the motor to which they belong shall appear; and for 
 engines or boilers, the make, type, and number, and if from a boat the Bureau 
 of Construction and Repair number of such boat shall appear. The description 
 
 5/24/17. 
 
 SEC. 14. CARE AND ISSUE OF MATERIAL. 
 
 65 
 
 of spare parts or special tools shall clearly indicate to what article or articles 
 they pertain." (N. I. 4420-1.) 
 
 " Material afloat which has been charged to Title A, D, K. or P will, when 
 turned into store, be invoiced without price. Memorandum prices will, how- 
 ever, be shown when available. Appraised values will be set when the material 
 is surveyed ashore. Material which has been charged to Title C on board 
 vessels not operating under a general supply system directly or through a 
 tender will, when turned into store, be invoiced without price, but memorandum 
 prices will be shown when available. Material which has been chargeil to 
 Title C on board vessels operating under a general supply system will, when 
 turned into store, if such procedure is practicable, be first taken up on returnetl- 
 material stub in the accounts of the supply officer afloat, and the latter will 
 invoice it into store under Title X. If this is impracticable it will be invoiced 
 into store without price." (Accounting Afloat Circular No. 5.) 
 
 " When teams, trucks, cars, or other navy-yard facilities are requireil for the 
 transportation of articles between a ship and a storehouse, the supply otticer of 
 the ship will apply to the supply officer of the yard for the necessarv service, 
 which shall be supplied." (N. I. 4420-3.) 
 
 " Heads of ships' departments shall exercise care in regard to the condition 
 of articles turned into store, in packing such articles, especially those that are 
 breakable, and no article that is unserviceable shall be so turned in without 
 being first covered by proper survey. When fragile articles, such as ther- 
 mometers, stop watches, or others supplied in special boxes are received, the 
 boxes shall, if possible, be saved and used in turning in similar articles in 
 future; a tag shall be attached to such articles showing date and numlier of 
 survey." (N. I. 4405-6.) 
 
 " The heads of departments of a ship shall be held responsible for supplies 
 turned in during transit to the places designated for their reception. The 
 supply officer shall not be deemed to have receivetl them until their actual de- 
 livery in such places." (N. I. 4419.) 
 
 235. Transfers to Naval Militia. — Transfers, including provisions, author- 
 ized by the senior officer present or higher authority, shall be made in the same 
 manner as to naval auxiliaries (par. 83) unless special instructions exist to the 
 contrary. Detachments of Naval Militia serving on board ships of the Navy 
 shall be rationed as provided in paragi-aph 363. (See also par. 895c.) 
 
 236. Transfers to or from other United States denartments, or Marine 
 Corps (Tr. Cir. 54, Aug. 14, 1907; S. A. M., 122, 478; Army Kegulations, 
 1913, par. 671). — All transfers of supplies will be made upon proper 
 authority. Invoices covering supplies transferred will originate with the 
 transferring officer. The invoices will be plainly marked " Original," 
 "Duplicate,'' "Triplicate," etc. They will show the date of receipt of 
 articles or services, unit prices, extensions, and totals; the authority for 
 the transfer and the naval appropriation to be debited or credited, to- 
 gether with the signature of the receiving offiicer. The receiving officer 
 will return the original, and such copies of the invoice as he may not 
 need, to the issuing officer. 
 
 Supply officers of the Navy afloat will report the amounts of such trans- 
 fers made by them on transfer statements (S and A Forms 69 or 222). 
 forwarding the necessary invoices with the statements. Cash shall not 
 be collected for transfers of this character; neither are supply officers 
 charged with the responsibility of securing settlement or reimbursement 
 for such transfers, except in the Philippine Islands, as adjustments of 
 appropriations are details attended to by the Accounting Division of 
 S and A. 
 
 9/13/17. 
 
66 
 
 CHAP. III. — SUPPLY GENERAL INSTRUCTIONS. 
 
 In the Philippines, transfers of supplies from the Navy to the Engineer 
 and Signal Corps of the Army are settled by check of the commanding 
 oflcer of the Corps concerned, drawn payable to the order of the Paymaster 
 General of the Navy. The check is turned over to the supply ofllcer fur- 
 nishing the supplies, who promptly forwards it, with a copy of the in- 
 voice, to the Accounting Division of S and A, showing the transfer state- 
 - ment on which the charges will appear. The supply ofllcer will report the 
 ^ transaction on his regular monthly (if ashore) or quarterly (if afloat) 
 statements, and with which he will forward substantiating invoice. 
 Should supplies be received by the Navy from the Engineer or Signal 
 Corps, or subsistence stores be furnished by the Quartermaster Corps of 
 the Army (in the Philippines), the receiving (supply) officer will make 
 settlement therefor by the method of public bill. 
 
 The above procedure is equally applicable to services rendered. 
 The form of invoice of other Government departments is usually a com- 
 bination receipt-expenditure form and covers services and supplies. The 
 certificates required to be made on these invoices, by officers of the Navy, 
 are as follows: 
 
 For services: 
 
 Services rendered as charged (Specify date) , 19-^ 
 
 Appropriation chargeable • 
 
 (Signature of C. O.) 
 (Rank.) 
 
 Eor Supplies: 
 
 Received (Specify date) , 19—. 
 
 Taken up in (Name of account) account (quarter), 19 — , 
 
 (Signature of S. O.) 
 (Rank.) 
 
 In the event there is no supply officer on board, the commanding officer 
 will certify on the invoices of the other Government dei>artments, cover- 
 ing supplies furnished or services rendered his vessel as follows: 
 
 Received (Specify date) , 19—. 
 
 or 
 
 Services rendered as charged (Specify date) , 1ft— * 
 
 Appropriation chargeable (Name of appropriation). 
 
 (Signature of C. O.) 
 (Rank.) 
 
 NOTE. — Supplies obtained from the Panama Railroad Company will be 
 paid for on public bill. Supplies obtained from The Panama Canal will 
 be covered by invoice. 
 
 9/13/17. 
 
 Section 15.— SURVEYS. 
 
 -Articles deemed capable of serviceable repair will not ordinarily be placed on 
 y ; repairs by tlie ship's force will be effected as provided in paragraph 21>7b : re- 
 
 NOTE. 
 
 survey .... . . „ . 
 
 pairs beyond the capacity of the ship's force will be requested by letter as provided in 
 paragraph 297. Articles placed on routine surveys as not warranting repair, but 
 found by the surveying officer (as provided in oar, 242-2) to warrant repair by yard 
 or by yard contract, will, upon appro>al of survey, be covered by letter as provided in 
 par. 297. In emergencies, away from a yard (par. 243) articles placed on survey and 
 found by the surveying officer to warrant repairs will, after approval of the survey, be 
 handled as provided in paragraph 297. 
 Surveys after aonual inventory (see par. 295). 
 
 241. Requests for survey. — ** Survey requests shall be prepared on S. & A. 
 Forms Nos. 153 and 153a, respectively, the survey reports on S. & A. Forms 
 154a and 154b, respectively, the whole report and request forwarded by S. 
 and A. Form 154-1 (N. S. A. material), 154-2 (material other than N. S. A. 
 or survey account material) or 154-3 (survey account material ashore), 
 properly filled out and placed on top. All sheets should be typewritten when- 
 ever possible. Requests under each appropriation shall be numbereil consecu- 
 tively, beginning a new series with each fiscal year, and the surveying officers' 
 reports shall always name the number and date of the ship's request." N. I. 
 4737.) 
 
 242. Unfit for use — Ship at a navy yard: 
 
 1. Preparation for survey. — " Prior to the arrival of a ship at a navy yard 
 officers in charge of ships' departments on ships not having the general supply 
 system and the supply officers of ships having the general supply system shall 
 assemble in a convenient place for survey property in their charge which is 
 damaged, deteriorated, obsolete, or beyond serviceable repair, and not already 
 covered by repair letters (article I, 4329, paragraphs 5 and 6), and shall pre- 
 pare survey requests on S. & A. Forms 153 and 153a, in quadruplicate, of such 
 articles, placing in any one request only such articles as pertain to the same 
 appropriation. Separate requests shall be submitted for articles the replace- 
 ment of which is urgent. For each item there shall be entered on these re- 
 quests the place from which received, the date of receipt, and the invoice price 
 of the article as taken from the ship's books, and a concise statement of the 
 reasons for requesting its survey. Immediately upon the ship's arrival at the 
 navy yard the commanding officer shall forward such requests to the com- 
 mandant, who shall refer them to the officer designated by him to survey such 
 articles." (N. I. 4731-1.) 
 
 2. Duties of surveying offleer. — " The surveying officer shall promptly inspect 
 the articles listed, giving precedence to those on the urgent lists, and shall 
 render reports, separate for each appropriation, covering articles which are 
 worn out or which are in such condition that repair is not justifietl. 
 
 " Should the surveying officer find that certain articles included in the ship's 
 request should be repaired by the ship's force, should be retained on board for 
 further use without repair, or if the articles or material are unfit for their 
 original purpose, but may be made suitable for ship's use for repair of equipage 
 or for use as scrap metal on board if desired by the vessel, he shall so indicate 
 on the ship's request by writing thereon * Retain,' * Expend, retain for sliip's 
 use for repair purposes as scrap,' or * Repair by ship's force.' '* N. I. 4731-2. ) 
 
 5/24/17. 67 
 
68 
 
 CHAP. III. — SUPPLY GENERAL INSTRUCTIONS. 
 
 S. Preparation and forwarding of repor^..-" Every facility shall be given the 
 surveying officer by the commanding officer, ship's supply officer, and other offi- 
 cerrdirectly concerned with the articles under survey, and a yeoman from the 
 ship Sli detailed to assist him in the preparation of his rei>orts. The re- 
 ^r^s shall be prepared in quadruplicate and shall be forwarded to the com- 
 SkTdant for actLTto^^^ the original list submitted by the ship which 
 
 S thuf covered In ^^^^^ the reports the surveying officer i^n each case 
 
 shall ent^rl^side each item from where and when it was received and its in- 
 voice value as borne on the ship's books (copying from the ships list , its ap- 
 n?a1Ld or present value and a concise statement as to its condition at time of 
 sirv^and whXr rJ^Usibility for damaged or deteriorated condition should 
 ^charged against anyone. Should the surveying officer consider that the rea- 
 sons g[f In in the ship's list for replacing an article under survey are inade- 
 n^ate hlshall call u^n the head of the department of the sh p concerned or 
 2ne of his assistants for amplification of the reasons. The head of the depart- 
 mentcoicern^ shall facilitate in every way the investigation as to responsi- 
 Wmy aSd [f anv disciplinary action has been or will be taken the commanding 
 offi<^i' shall cause a statement of the fact to appear in the surveying officer s 
 rS^rt Articles of value without invoice price shall in all cases be appraised 
 
 '^^t^^lir^^ir^^^f^r.a that any of the items Hsted in the 
 request for survey can be economically repaired by the yard force for further 
 uTthesurveving officer shall eliminate this item from the survey request and 
 ?eS)rt the fact to the commandant, who will indicate to the commanding officer 
 K a repair letter should be submitted. The manufacuring divisions ^lall 
 furnish the services of experts or qualified men to assist the surveying officer 
 in he examination of articles under survey or in the preparation of estimates 
 ior repafrs when such services are requested by the surveying officer or the head 
 
 "^t^^!;^^:^^^^ in addition to statem^t of from 
 
 where and when received, the invoice price of each item, its appraised or present 
 v^ lie and statement as to its present condition and whether or not responsi- 
 bimy should be charged against anyone for such condition, the recommendation 
 * store 'shal be entered and, further, the disposition recommended for the supply 
 officer- whether stock (general), stock with name of ship written below, yard 
 SS TskiTheap. vard heap, repairs to similar articles, sell dump, burn or other 
 s^ial iUsposition. And in case any article recommended to store for stock, 
 Kr general or for a particular ship, should require repair, entry as to this 
 Shan bf made, and whether yard or contract repair, with estimates of time and 
 cost In^ll ckses the surveying officer shall definitely state whether or not the 
 article condemned should be replaced." (N. I. 4731-5.) 
 
 6 Issue heap, yard heap, dump, etc.-- When a surveying officer recommends 
 an article to the issue heap, yard heap, or dump, he shall be guided as^ follows: 
 Irt^les of metal, unserviceable and not warranting repairs and which can not 
 h^ so d in Diece to advantage, shall be condemned to the issue scrap heap or the 
 ^Mscmp'^h^ap according as they may or may not be useful for reworking for 
 Government use. Those condemned for the issue heap shall be appraised ac- 
 Wording to the^^^^ as metal, with kind of metal and weight stated, and hose 
 Zdemnt^l for the yard heap shall be appraised as without value; and articles 
 part 5 which are valueless and other parts of which may be useful for some 
 Purpose shall be appraised as to their valuable parts, except wheii such parts 
 arXMlmned for the yard heap. Only such totally unserviceable articles as 
 are wTthout^lue and unsalable, such as broken china, tin, and wooden ware, 
 workout paint brushes, etc., shall be thrown on the dump. Articles such as 
 tXuy untraceable powder and chemicals, decayed provisions, etc.. the reten- 
 t?on of wh^h would be prejudicial to the safety and health of the commumty. 
 shall not be deposited on the dump, but shall be condemned to be thrown over- 
 board or otherwise destroyed." (N. I. 4731-6.) 
 
 5/24/17. 
 
 SEC. 15. — SURVEYS. 
 
 69 
 
 7. CommandanVs action. — " Upon the receipt of the surveying officer's reports 
 and of the original ship's request returned with them, the commandant shall 
 have the items, as submbitted by the surveying officer, checked against the ship's 
 request and a statement attached thereto that the surveying officer's reports 
 cover all items except as modified by paragraph 2 above, and the commandant 
 shall take action by appropriate endorsement on each rei)ort submitted by the 
 surveying officer. Upon approval by the commandant of the report, the original 
 and one copy shall be returned to the officer re()uesting survey, with copies of 
 the commandant's endorsement, who will carry out the instructions of the 
 approving authority. Articles that are to be turned into store will be invoic-ed 
 at their appraised value, and the original of the survey report shall be securely 
 attached to the invoice therefor." (N. I. 4731-7.) 
 
 " The commandant, after acting uptm a survey report, shall immeiliately for- 
 ward the fourth copy of the report, securely attached to the survey request, to 
 the bureau concerned, with copies of his indorsement which were placed on the 
 originals, using S. & A. Form No. 154-1, 154-2, or 154-3, provided for the pur- 
 pose. Should the bureau concerned not approve the action of the commandant 
 on any item, appropriate instructions will be issued by the bureau." (X. 1. 
 4731-9.) 
 
 8. Disapproval and resurvey. — " In case the commandant does not approve 
 certain of the recommendations made by the surveying officer, he shall elimi- 
 nate such items from the survey reports, and these items shall be referred by a 
 separate list to the surveying officer with appropriate remarks for reconsidera- 
 tion. In case the surveying officer adheres to his original recommendation, after 
 carefully reconsidering the same in accordance with the commandant's instruc- 
 tions, the matter shall be referred to the bureau for final action ; otherwise the 
 excepted articles from the original report shall be treated as under resurvey, 
 and shall receive action by the commandant in the same manner as in an 
 original survey." (N. I. 4731-10.) 
 
 9. Delivery and invoiciny of articles. — " The commanding officer upon receipt 
 of a copy of a survey report will scrutinize the survey retiuest and shall cause 
 repairs by the ship's force to be made as indicated on the request by the survey 
 officer. (See Art. 4731, par. 2.) The commanding officer shail have delivery 
 made to the supply officer of the yard of the articles authorized to be turned into 
 store and shall forward with them the necessary invoices to cover the transfer. 
 Separate invoices shall be made for each disposition recommended of the 
 articles turned into store, i. e., ' for general stock,' ' for sales,' ' for yard use,' 
 etc.. and such invoices shall bear the number of the survey, yard where held, 
 and date of its approval by the commandant. All articles turned into store 
 shall be tagged to show the name of the ship, the number of the survey, and 
 the disposition to be made of the articles. The supply officer of the yard shall 
 be responsible for the final disposition of articles in accordance with the ap- 
 proved recommendations of the survey reports and shall make necessary adjust- 
 ments." (N. I. 4731-8.) 
 
 243. Unfit for use — Ship not at navy yard. — " When a ship is away from a 
 navy yard and it becomes necessary that certain equipage be replaced before 
 the vessel will return to a navy yard, an emergency request for survey may be 
 submitted, and the request so submitted shall state fully the actual emergency 
 and shall, if approved by the commanding officer, be forwarded to the division 
 commander or senior officer present, who shall appoint a commissioned officer 
 from his command as surveying officer. The surveying officer so appointed 
 shall render reports as prescribe<l in article 4731, paragraphs 1 to 4. If the 
 article is to be condemned to be turned into store at a navy yard the disposition 
 in no case should be other than store, otherwise the procedure to be followed 
 will be as prescribed in article 4731, paragraphs 7 and 8, for articles to In? 
 turned into store. Upon receipt in store the articles will be taken up by the 
 supply officer in the survey account and surveyed for final disposition as directed 
 
 6/24/17. 
 
 73416"— 18 6 
 
70 
 
 CHAP. III. SUPPLY GENERAL INSTRUCTIONS. 
 
 SEC. 15. — SURVEYS. 
 
 71 
 
 in article 4742. The survey officer shall certify «« t^^^«^ J^^^f ^^IfaV^rcan 
 scribetl for commandants under articles 4i31 (7) and («). L&ee pai. 
 
 manner as Is prescribed lor this class of report by commandants. (N. L 
 
 4734-3.) _„,.„ ..,_„ orticle under an approved survey report afloat 
 
 ?^-- ^f/rhnS^^einnto store oTds^Ied of on foreign station, and of which 
 authorized to be ("jnetl into store oiu^ replaced at once by 
 
 the invoice price when ne« did not ex^?W^^^^^ P ^^^ allowance 
 
 appropriiite requisition as not^^^^ furnished. In case 
 
 list of the ship ""''f^."\^„^";X rcoSion for replacement shall be forwarded 
 the article exceeds this \"'"«-,™ '^^ "mer'ency does not permit the delay 
 to the bureau concerned or J '^^^^/^i^.'^^^X.Uy^an be'sought from the 
 which would thus »^ '"X,Y'itioSbmitted pursuant to such surveys shall in 
 rcaseTbeTonVheTr'S'thrrSn^ number of the surv-ey, the date oMts 
 approvS and statement showing where and by whom approved. (N. 1. 4.34-J.) 
 
 245. Lost or »jf ^"S f^^*^.?^^";^^^^ 
 
 1. i<>»« «>■ '"'»*'»2 " '"/^?- rtmenron^ not having the general supply 
 'Te'^ S rwuesTa ™ney of Tuoh article^ and when the value of any one 
 fJ'T, the totTof identical items does not exceed $100 the commanding officer 
 
 "k "?i l^tnt a surveving officer who shall be a commissioned officer of a de- 
 shall appoint a surveying w articles to be surveyed 
 
 ^'t*„T* lu small i^s^rwhere there may be no officer available for snch 
 f^^menU t^'request shall ^ made upon the division commander or the 
 senior officer present." (>^ ^,^4^^ 1.) ^ibed In paragraph 1 shall be 
 
 2. Sftortaso* .» **.P'»^«J»^ ^"^^^^ shipment in which there is a shortage 
 pursued by »ny «*n^J ;^*';;",^hen the'articles received do not correspond in 
 according to .*« ''?,^"'^^' .^rks on a package, but in such cases the original and 
 quantity or ^i"'','"*^/^* ,Xforwa?dS^ to the bureau concerned (except when 
 one ^py of the report shaU^for«ar«w to ^^^^^^^ concerned') and the 
 
 *? .^.Trair then be fo?^a,ded by the bureau concerned with appropriate 
 original shall then oe ">^ supplies and Accounts for Its action. The survey 
 indorsement to tteBurean^f hupp by the surveying officer In quintuplicate, 
 report in such «a?«f ^"^' „ .- suonlies and Accounts s the bureau concerned, 
 excepting ''»'™/*'^\""""° de^wT^nuadrupiicnte. When action is taken by 
 r Bu^rS sCiL a"" A-«'k eopy'of that bureau^^ter or Indorse- 
 mint S be forwarded to the bureau concerned. (N. I. 4733-2.) 
 6/24/17. 
 
 TM 
 
 " Surveys on articles found missinj? in shipments shall have indorsed thereon 
 a statements of the approving authority that a copy has been forwarded to the 
 shipping officer." (N. I. 4733-3.) 
 
 The following form of certificate will be used : 
 
 "A copy of this survey has been forwarded to the consignor, a notation has 
 been made on the bill of lading showing this shortage, and a request made that 
 the value thereof and proportionate freight charges be deducted from any 
 money due tlie carrier. 
 
 " Expended on expenditure voucher No. and charged to w 
 
 "A copy of this survey attached to expenditure voucher No. 
 
 *An officer receiving a shipment in which there is a shortage shall take up 
 the invoice in full on his books, expend the missing articles according to the 
 direction of the survey report, and note in red ink on both copies of the store 
 invoice the invoice value of the articles missing, but in no case shall totals in 
 the body of the summary be altered." (N. I. 4733-4.) 
 
 " In the event of loss of Naval Supply Account stores or damage, the survey 
 
 shall state to what appropriations the value of the stores involved shall be 
 
 iharged and also the proportion that shall be charged to each." (N. I. 4733-5.) 
 
 "A statement of the means of transportation and condition of the packages 
 
 when received shall be incorporated in the report of the board." (N. I. 4626-1.) 
 
 No disposition of the case, covering, or contents will be made until after 
 survey, and any inspection or packers' tickets found in the packages shall also 
 be preserved and attached to the copy of survey forwarded to the bureau 
 concerned. 
 
 S. Reports and action thereon. — "The officer so appointed shall render in 
 accordance with the provisions of article I 4731 a full and exhaustive report 
 relative to the loss or deficiency and shall fix definitely, when possible, the 
 responsibility therefor. Each item shall be separately reported upon and the 
 invoice price shall in all cases be stated. The report of the surveying officer 
 shall be rendered in triplicate to the commanding officer, who, upon approval 
 thereof, shall forward the original to the bureau concerned through official 
 channels with notation by indorsement thereon of any disciplinary action taken 
 by him and return two copies to the officer requesting the survey, who shall 
 forward one copy to the Bureau of Supplies and Accounts with his quarterly 
 returns as a voucher for the disposition of the articles, and one copy shall be 
 retained by him in the ship's files. When the value of any missing or lost 
 article is in excess of $100, the request for survey shall be forwarded to tlie 
 division commander or senior officer present, who shall appoint a board of 
 three officers, of whom one at least and as many as practicable shall be com- 
 missioned. The action on this report shall be taken by the officer ordering 
 the survey and copies of the survey report shall follow the course as above 
 directed for cases where the missing article surveys are ardered by the com- 
 manding officer." (N. I. 4733-1.) 
 
 246. Surveys, provisions, and clothing: 
 
 1. Provisions. — " Commanding officers of ships shall appoint at the beginning 
 of each quarter, to serve to the end of it, a surveying officer for provisions. 
 To this officer the supply officer shall refer, either orally or in writing, all such 
 provisions as he may consider unfit for use, provided they do not exceed in 
 value, on any one occasion, $300." (N. I. 4738-1.) 
 
 "The surveying officer shall keep an itemized record of all his survevs 
 which, in case of his disability, shall be used and referred to by the officer 
 appointed in his place. He shall make his report at the end of the auartpr 
 or earlier if ordered." (N. I. 4738-2.) * 
 
 Surveys on condensed milk shall state the name of the contractor, the number 
 of the contract, the date of inspection at the navy yard, and the reason for 
 condemning the milk. Unless the tins are faulty, and therefore insanitary 
 the milk shall not be thrown overboard or on the dump. That surveyed on 
 
 9/13/17. * 
 
 (Beprlnt dne to change on p. 78.) 
 
SEC. 15. — SURVEYS. 
 
 72 
 
 CHAP. III.— SUPPLY — GENERAL INSTRUCTIONS. 
 
 72a 
 
 ships shall be turned into store and that surveyed in storehouses held to await 
 
 the instructions of the bureau. (S. A. M. l-»4.) _, . , ,^^ deteriorated 
 
 " Survey reports covering items of provisions which ^J^^^. f !*fg^°^ ^he 
 
 (S. A. M., 4265.) (See par. 24S.) 
 
 ^2'^S:',^TAXs7l^^nT^TZtn stores on board ship found by 
 JVertoTrtanfaged may be appraised "V/he surveying ofl^r an<l|««ued at 
 
 re sTSrifflcer'^ifb t ^j^r^c^^<^^^ ^ 
 
 price and take them up again at the appraised value. (>. L 4i39, see also 
 ^'s^DUmliHon of report..-" Upon the completion and si^nins of a ^^"rvey of 
 
 1 Advance copies of survey reports which are " '"^"'^^f^ *» ^- * *,i^^^ 
 v.. fni-warrted via the supply officer from whom the articles weie receivea, 
 ?. orflr thtt hi might report such action as he may have taken to secure 
 Xbuiementa^ no further action be required when the report reaches 
 
 SS5;S3s t K«rwS ^t^X^^^^ 
 
 ''^ISr^Ros-.^nibtlftVto be fixed.-" Each survey shall be made a matter of 
 mosfse:SS?ng and exhaustive investigation by the surveying officers; in every 
 "^Me responsibility shall be definitely fixed or a statement be made >ho^Mng 
 
 ^'^?wle;'4eTeVr^^^^^ 1— - ^^^ "^^^^ ^1^' 
 
 thP )Scer ordSrthrsur^^^^ shall refer it to such person for statement after 
 *^^-T^^l^ r^rviv and s^^^ Shall be forwarded to the department via 
 
 bu'^ea^'c^nSin^^^^^^ ^^t1l 'comrnt' and recommendation by the officer ordering 
 
 ''^'ran^;U''whVe'«inary action has been taken a note to that effect 
 
 ""^^J^^Z^!?^^^^ suivVs ind^-te\that P-per -e M^^^ 
 not^n exercs^ by officers in charge of equipage or stores, a statement to 
 ?his^ect w^n be entered in the record of the officer concerned." (N. L 
 
 ^^"^WhPre renorts of survey indicate that the proper investigation has not been 
 oZhv the officer or officers composing the board of survey and clearly show 
 S.«t the boird his not fSlv appr^iated its responsibility, the manner of per- 
 formin'the dutFwiFbf^^^^^ in the record of the officer or officers signing 
 Se report of su^^^^ and of the officer approving same. In each ^.^.^^ ^he offi- 
 iior*. concerned will be notified of the department's action." (^. I. 4 < 32-5.) 
 
 "whPn a rewrt of survey on provisions, clothing, and small stores, and 
 «hlJI Sores stTk whether missing'^or unfit for issue, fixes responsibility upon 
 f ^rson in the^aial service, the matter will, in all cases, be investigated and a 
 
 9/13/17. 
 
 statement obtained from the person held responsible and forwarded, together 
 with a statement as to whether or not disciplinary action has been taken, \\-ith 
 the advance copy of the report forwarded to the Bureau of Supplies and 
 Accounts. 
 
 " When a report fixes the responsibility for deterioration of articles upon the 
 contractor who furnished them, the bureau's advance copy will be forwarded 
 via the officer in charge of the provisions and clothing depot or the supply 
 officer of the yard at which the articles were inspected, in order that claim 
 for reimbursement may be made upon the contractor, the fact that claim has 
 
 9/13/17. 
 

 SEC. 15. — SURVEYS. 
 
 73 
 
 been made being reported when the copy is forwarded to the bureau. In the 
 case of ship's stores stoclc purchased by the supply officer of a vessel, claim for 
 reimbursement will be made by him and information in regard thereto reported 
 by indorsement on the report of survey. 
 
 " When the report covers articles missing in shipment for which the transpor- 
 tation company is held responsible, information will be noted on the report of 
 survey concerning the accomplishment of the bill of lading accompanying the 
 shipment, stating whether it was accomplished in full or otherwise." (S. A. M. 
 3687.) 
 
 249. Quarterly returns, surveys to accompany (see par. 296). — Survey 
 reports shall accompany the quarterly returns of the officer upon whose books 
 the expenditures or transfers, if such have been involved, and have occurred, 
 appear. The copy thus forwarded shall be the copy funished him after ap- 
 proval It shall be indorsed with his certificate that the articles have been dis- 
 posed of as recommended. Below this certificate on Title X surveys notation 
 shall be made as to the appropriation charged with the loss. (S. A. M. 480; 
 1734.) 
 
 250. Surveys — Specific articles: 
 
 1. Boats. — " When a ship's boat or the machinery of a boat is under survey. 
 It shall be reported upon separately from other items. In all cases the Con- 
 struction and Repair registry number of the hull shall be stated in surveys per- 
 tainiHg to the Bureau of Construction and Repair, and in those pertaining to 
 the Bureau of Steam Engineering the Construction and Repair registry number 
 of the hull and the Bureau of Steam Engineering make, type, and number of 
 engines and boilers involved shall be stated. When power-boat machinery or 
 boiler assigned to a hull is surveyed, the report shall state (if such be the 
 case) that the hull is in good condition and warrants the replacement of the 
 machinery or boiler. Otherwise a survey should be held on the hull and the 
 survey on the machinery or boiler should contain a statement of the recom- 
 mendation contained in the survey on the hull. Whenever a power boat is 
 turned in, the machinery and spare parts belonging thereto shall be turned In 
 with it, unless otherwise directed by the Bureau of Steam Engineering or in an 
 emergency by the commandant." (N. I. 4731-11.) 
 
 2. Canvas or cordage articles. — "Articles of canvas or cordage may be sur- 
 veyed in order to be turned over for general ship's use, when they have become 
 unfit for further use in their original capacity, owing to damage, wear, or acci- 
 dent; the surveying officer for this purpose to be appointed as provided In 
 paragraph 1 of this article; and the surveying officer shall so indicate in the 
 survey report by the words * Ship's use,' if such condemnation is justified. In 
 such cases, the officer requesting the survey shall expend the articles from his 
 books as prescribed in paragraph 2, article 4735." (N. I. 4731-12.) 
 
 3. Presentation sets. — (See par. 305.) 
 
 4. Unserviceable and insanitary articles. — "When articles on board ship are 
 found to be totally unserviceable and require, by reason of their insanitary con- 
 dition immediate disposition by being thrown overboard, burned, or buried, the 
 officer having custody of such articles shall request a survey on them and the 
 commanding officer shall designate for this purpose a commissioned officer of 
 a department of the ship other than that to which the articles to be surveyed 
 pertain. In the case of small vessels whose complement does not permit of this 
 action, the request for survey shall be made to the division commander or 
 senior officer present, who shall appoint the surveying officer. The surveying 
 officer shall render a report in triplicate covering each item, with a statement 
 as to where and when received, invoice price, present condition and appraised 
 value, the reason for its present condition, and whether or not any responsi- 
 bility should be charged against anyone for such condition. He shall further 
 recommend the disposition to be made as * overboard,' ' burn,' or ' bury.* " 
 (N. I. 4735-1.) 
 
 5/24/17. 
 
74 
 
 CHAP. III. — SUPPLY GENERAL INSTRUCTIONS. 
 
 " TTnon nnnroval of this survev by the officer ordering the same, the recom- 
 
 sS that he has complied with the approved recommemlat.on. (N. I. 
 I t^*A.""'f«;»o?cr-~Wh:^. r^iuf fs^way from a navy yard, totally «n- 
 
 rHBif^tS-pynt'^^^^^^^^^^^^^^^ 
 
 f.rh'JTv^mlTewXrwitKt "ale value, may also be so dispose,! of. In 
 surh cales the Kr rSinesting the survey shall expend the articles from h.s 
 b^ks as prescribetl in paragraph 2. [See Insan>tary articles, above.) (N. I. 
 
 *''^^finHf,i «;*nte« ensians etc.—" United States ensigns, union Jacks, or com- 
 
 •'■ -^n n/nnints m^v be sirailarlv survevetl when unserviceable for Govern- 
 
 mission Pe°'""''*„™"J,„\'fl'™"?l -'appraised .is of no value and burned, the 
 
 S^^r'rS'i" "survey"cXp"??ug' with paragraph 2. [See Insanitary 
 
 articles, above.]" (N. I. 4735-4.) 
 5/24/17. 
 
 Section 16.— SHIPMENTS. 
 
 Note. — Shipments received, see paragraphs 193 et seq. ; transportation of efTects and 
 transportation of remains, see paragraph 495. 
 
 261. When and by whom made. — Shipments of Government property, when 
 the vessel is not in the vicinity of a navy yard, will be made by the supply 
 officer. 
 
 "When requests for shipments are made by other bureaus or their repre- 
 sentatives the necessary instructions will be issued by the Bureau of Supplies 
 and Accounts." (N. I. 4621-1.) 
 
 When directed by the approving authority, articles recommended by board of 
 survey to be turned into store or repaired at a navy yard will be shipped to 
 navy yards by Government conveyance. 
 
 " Unless the interests of the Government will suffer by such action, articles 
 requiring transportation from ships while at or in the vicinity of a navy yard 
 shall be turned over to the supply officer of such yard for shipment to their 
 destination." (N. I. 4405-4.) 
 
 " In order to prevent the transportation by Government vessels of articles 
 intended for other than Government use, it is directed that no commanding 
 officer of any vessel accept for shipment any freight which is not covered by 
 bill of lading issued by the supply officer of the yard at which the vessel is 
 loading ; or, if there be no supply officer at the place of loading, by the officH?r 
 authorized to make shipment." (G. O. 117-1914.) 
 
 262. Shipments involve transfer by invoice (see par. 229) if articles are 
 carried in the property accounts of the ship, except in the case of articles 
 shipped to a navy yard for repair, in which case the articles shall be retainetl 
 upon the books. 
 
 263. Preparation of packages. — " Care shall be taken to place all packages 
 In good shipping order." (N. I. 4621-5.) 
 
 The following extracts from Rule 43. Interstate Commerce Commission Regu- 
 lations for Transportation of Explosives and Other Dangerous Articles by 
 Freight and Express, are quoted for the information and guidance of all con- 
 cerned : 
 
 " Moving-picture films must be packed in tightly closed metal cases inclose<l 
 in a strong, spark-proof wooden box ; or in spark-proof cases made of sheet iron 
 not less than 0.02 inch thick (No. 25 U. S. standard gauge) and lined throughout 
 with fiber board at least i inch thick, or some other equivalent insulating mate- 
 rial. The covers of these cases must fit tightly and must lap over the boily at 
 least f inch on the sides, forming a tight joint." (S. A. M. 3536.) 
 
 Name of vessel returning films will be plainly marked on the case in which 
 films are shipped. (S. A. M. 3711.) 
 
 Conditional free entry of moving-picture films returned to United States after 
 temporary use abroad, see S. A. M. 4024. 
 
 264. To a navy yard or ship. — " Shipments for navy yards and to vessels 
 having supply officers on board, except medical stores, will be consigned to the 
 supply officers thereof." (N. I. 4621-3a.) "Shipments to vessels without a 
 supplv officer will be consigned to the commanding officers thereof." (N. I. 
 4621-3b.) 
 
 5/24/17. 75 
 
w 
 
 76 
 
 CHAP. III. — SUPPLY GENERAL INSTRUCTIONS. 
 
 "Articles for more than one ship or department shall not be placed in the 
 same package. In such cases each article shall be distinctly tagged with the 
 name of the ship or department for which intended." (N. I. 4621^.) 
 
 Medical stores shall be consigned to the officer in charge of the medical supply 
 depot concerned. 
 
 265. To New York Navy Yard. — Shipments shall be consigned to the 
 " Supply officer, navy yard, Brooklyn, N. Y." as shipments consigned to " Navy 
 Yard, New York," are subject to additional transfer charges. (S. A. M. 2220.) 
 
 266. To Naval Academy. — Shipments shall be consigned to the " Freight 
 station, Annapolis, Md." (S. A. M„ 1517.) 
 
 267. To naval station, Guantanamo. — Shipments should be forwarded to 
 the " Supply officer, navy yard, New York," for transmission. (S. A. M., 2458.) 
 
 268. To a vesseL — Shipments shall be consigned to the "supply officer." 
 (N. I. 4621-3.) Shipments to points where there is no naval representative shall 
 be preceded, whenever possible, by notification to the consignee, in order that 
 arrangements may be made by the commanding officer for delivery in the event 
 that the vessel has sailed before the arrival of the articles. (S. A. M. 951.) 
 
 269. By Government conveyance. — " Public conveyance for the transporta- 
 tion of stores shall always be used when available. The supply officer of every 
 ship having stores to be shipped shall make inquiry and keep himself informed 
 as to the movements of any public vessel by which the stores may be trans- 
 ported." (N. R. 1507-2.) 
 
 " Whenever supplies or other articles are returned to navy yards or stations 
 from a ship by naval auxiliary or other Government conveyance, the command- 
 ing officer of the vessel making the shipment shall designate a responsible person 
 under his command to take charge of the shipment with instructions to see that 
 the property is carefully protected, handled, and stowed. He shall require, from 
 the person thus detailed, a report regarding the proper delivery and acceptance 
 of stores in question. In all cases of such shipment, commanding officers shall 
 see that bills of lading, in addition to invoices, are prepared in triplicate. 
 Such bills must show clearly the number and character of the packages, and 
 shall be receipted by the master of the vessel carrying the shipment, who shall 
 retain one copy and a copy of the invoice. The shipper shall then mail to the 
 consignee the remaining copies of the invoice and one copy of the bill of lading, 
 indorsed with his certificate of its correctness. Masters of carrying vessels 
 shall receipt, subject to verification, for the stated contents of all packages by 
 the invoices." (N. I. 4405-2.) 
 
 " Shipments for navy yards, excepting medical stores, unless otherwise di- 
 rected, shall be consigned'to the supply officer." (N. I. 4405-3.) 
 
 " In shipping supplies by Government conveyance the following instructions 
 
 shall be observed : 
 
 "The commandant shall inform the supply officer of the probable date of 
 sailing and the destination of every ship scheduled to sail from the yard under 
 his command." (N. I. 4623a.) 
 
 " Upon the receipt of such information, the supply officer shall, unless irrev- 
 ocable shipping arrangements have already been made, furnish the comman- 
 dant with lists of all packages, weights, measurements, etc., of the stores that 
 will be readv for shipment to the port or for which the ship or ships are 
 destined." (N. I. 4623b.) 
 
 " The commandant shall then refer the lists to the commanding officers of the 
 respective ships for statement as to what supplies they may be able to carry, 
 and the commandant shall then decide what shipments are to be made, and 
 shall issue the necessary instructions. Should there be a difference of opinion 
 between the commandant and the commanding officer of a ship as to what 
 stores can be carried as freight, the commandant is authorized to decide the 
 point at issue, and to direct the commanding officer to receive such stores as, 
 in his judgment, are advisable for this method of shipment." (N. I. 4623c.) 
 
 5/24/17. 
 
 SEC. 16. — SHIPMENTS. 
 
 77 
 
 Receipt should be taken from the consignee upon final delivery. Cargo of 
 supply steamer, see paragraph 75. 
 
 270. By other than Government conveyance. — ^When shipments can not be 
 made by Government conveyance (or parcel post), they shall be made by 
 freight, unless specifically directed to be made by express, and by the cheapest 
 practicable route. Government bills of lading shall invariably be used, i>re- 
 pared as provided in paragraph 271. Insurance of shipments is not allowetl. 
 (13 Comp, 781.) The true commercial value may be placed upon articles 
 shipped by common carriers, whether money or other property, and payment 
 may be made of the usual and legal rates of charges for such shipments where 
 such rates or charges secure full indemnity to the shipper in case of a loss in 
 shipment. (Modifying Comp. Dec. Dec. 31, 1908; Comp. Dec. Feb. 3, 1910.) 
 
 (a) In the United States. — (In foreign bottoms, see (ft) below.) "Land- 
 grant railroads " are required to carry Government property free or at 50 i>er 
 cent reduction from regular rates. Shipments by any other competing route 
 shall only be made subject to a condition embodied in the bill of lading that 
 "payment shall not exceed lowest net cash rate by any practical land-grant 
 route." " Shipments over land-grant railroads shall be made on Navy bills of 
 lading unless better rates or other circumstances make it advantageous to ship 
 through the nearest depot quartermaster of the Army." (N. I. 4628.) 
 
 If advisable to forward consignments to these points via New York, the 
 matter should be taken up as much in advance of time for shipment as possible 
 with the supply officer, navy yard, New York. 
 
 Shipments by common carriers in the United States shall be made subject to 
 the following conditions, as indorsed on bill of lading, Government stock trans- 
 portation. Form 5. 
 
 " It is mutually agreed and understood between the United States and car- 
 riers who are parties to this bill of lading that — 
 
 "(1) Prepayment of freight charges will in no case be demanded by carriers. 
 Upon surrender of this bill of lading duly accomplished payment will be made 
 to the last carrier, except where otherwise specifically stipulated. 
 
 "(2) For railway transportation this bill of lading is subject to all the 
 conditions of the uniform or standard bills of lading, and for express shipment 
 to all the conditions contained in the standard form of receipt issued by express 
 companies, except as otherwise specifically provided hereon. 
 
 "(3) Shipments made upon this bill of lading shall take the rates provided 
 for shipments made upon the uniform or standard bills of lading or standard 
 receipts. 
 
 "(4) No charge shall be made by any carrier for the execution and presen- 
 tation of bills of lading in manner and form as provided by the instructions 
 hereon. 
 
 "(5) The shipment is at 'owner's risk,' or released rates, where the tariff 
 provides lower rates on that account, and at * company risk ' where the tariff 
 makes no such provision." 
 
 Carload rates on shipments by rail in the United States are subject to the 
 following rule in the official classification of freight rates : 
 
 " In order to entitle a shipment to the carload rate, the quantity of freight 
 requisite under the rules to secure such carload rate must be delivered at one 
 forwarding station, in one working day, by one consignor, consigned to one 
 consignee and destination, except that when freight is loaded in cars by con- 
 signor it will be subject to the car-service rules and charges of the forwarding 
 railroad." (Rule 5b, official classification No. 44; S. A. M., 989.) 
 
 The transportation company should be requested to furnish cars not over 36 
 feet 6 inches when such car will answer, and when a longer car is necessary the 
 length of the car desired should be stated. A notation should be made on the 
 bill of lading as to the length of the car specified in the request. (S. A. M., 
 loll. ) 
 
 5/24/17. 
 
78 
 
 CHAP. III. — SUPPLY GENERAL INSTRUCTIONS. 
 
 Shipments made by the Government are subject to the provisions of the " Cum- 
 mins amendment " to section 22 of the commerce act in the same manner as are 
 shipments made by private concerns, and " while a carrier may voluntarily 
 waive as to such shipments for the Government its right under the amendment 
 to require of the shii)per a declaration of the value of the property transported, 
 such carrier may not be required under the law to make any such concession 
 from its rules and regulations." (S. A. M., 3715.) 
 
 (b) Shipments abroad shall be made under conditions as nearly identical with 
 those laid down for domestic shipments as is practicable. Bills of lading shall 
 he prepared as provided in paragraph 271. 
 
 The act of April 28, 1904 (33 Stat., 518), provides: 
 
 " That vessels of the United States, or belonging to the United States, and no 
 others, shall be employed in the transportation by sea of coal, provisions, fodder, 
 or supplies of anv description, purchased pursuant to law, for the use of the 
 Army or Navy unless the President shall find that the rates of freight charges 
 by said vessels are excessive and unreasonable, in which case contracts shall 
 be made under the law as it now exists: Provided, That no greater charges be 
 made by such vessels for transportation of articles for the use of the said Army 
 or Navy than are made by such vessels for transportation of lilvc goods for 
 private parties or companies." 
 
 Under the foregoing act, as construed by the Attorney General (2G Op. Atty. 
 Gen., 415, 418), shipments may be made in foreign vessels when transportation 
 in vessels of the United States can not be procured. (Comp. Dec., Apr. 16, 
 
 1912 ) 
 
 271. Bills of lading, preparation of.— (See also pars. 193. 204.) "When the 
 transportation charges are payable by the Government a Government bill of 
 lading shall invariably be used." (N. I. 4622-2.) One copy of original bill of 
 lading (Government Stock Transportation Form No. 5) will be prepared. Three 
 copies of memorandum bill of lading (Government Stock Transportation Form 
 No. 6) should be prepared, one for file and two to. be forwarded with original 
 bill of lading to consignee. One shipping order (Government Stock Transpor- 
 tation Form No. 7) should be prepared and furnished to the initial carrier as 
 evidence that shipment was ordered. 
 
 " Bills of lading shall be numbered serially for each fiscal year and in such 
 manner as to admit of immediate identification, as ' New York, No. 4, 1911,' the 
 calendar year being indicated. No two such bills of lading of the same year 
 shall bear the same number. They shall particularly state the number and 
 character of the contents of packages of each kind and their exact gross weight 
 and measurement." (N. I. 4622-4.) "They should describe articles by their 
 commercial names, giving separately their weights, dimensions, or values, and 
 manner of packing, as may be necessary to ascertain classifications and rates 
 and to enable recovery on loss." (From reverse of B/L form.) 
 
 " Particular attention should be paid to have the shipments delivered by the 
 terms of the bill of lading at the precise place (navy yard, steamer landing, etc.) 
 10 which they are ordered." (N. I. 4622-1.) 
 
 " The bill of lading shall be handleil throughout in a manner similar to that 
 followed in ordinary commercial usage. The original bill of lading, when re- 
 ceipted by the carrier, shall be forwarded by the shipper to the consignee, who, 
 upon receipt of shipment, shall accomplish and surrender it to the carrier from 
 whom he received the goods * * ♦." (N. I. 4622-5.) 
 
 " Through bills of lading will be issued in all instances between initial and 
 ultimate points, except where rates more advantageous to the Government may 
 be otherwise secured." (From reverse of B/L form.) 
 
 Shipping oflUcers shall fill in that part of the consignee's certificate which 
 indicates the name and address of the officer to whom bill or voucher is to be 
 mailed. ( (S. A. M., 857.) (See par. 272, 273.) 
 
 Erasures, interlineations .or alterations in bills of lading will be authenti- 
 cateil and explained by the person making them. 
 
 5/SM/17. 
 
 SEC. 16. — SHIPMENTS. 
 
 79 
 
 " Ofl[icers making urgent shipments shall keep themselves informed as to 
 whether shipments made by them are promptly received by the consignees in 
 order that tracers may be sent when delays are reported." (N. I. 4622-7.) 
 
 "All forms used in connection with shipments, viz, shipping orders, bill of 
 lading, memorandum bill of lading, and schedules of bills of lading may be ob- 
 tJ^ined by application to the supply officer, navy yard, Washington, D. C. ; and 
 shipping oflicers shall thoroughly familiarize themselves with the instructions 
 on the reverse sides of the voucher and bill of lading forms." (N. I. 4622-S.) 
 
 Bills of lading must show : 
 
 1. Sufficient identifying data to enable S. and A. to determine whether or 
 not charges are properly payable from a Navy appropriation. 
 
 2. If charges are payable by appropriation of some other department than 
 the Navy, statement to that effect should be made on bill of lading and cite 
 the particular authority under which shipment is made. (S. A. M. 3268.) 
 
 272. Missing bill of lading.— (See also par. 20.j.) "If a bill of lading is 
 lost or destroyed, the shipping officer will issue a certificate upon the applica- 
 tion of either the carrier, the consignee, or the proper officer of the department, 
 bureau, or office making the shipment. This certificate will be forwardetl to 
 the consignee, who will indorse thereon his certificate as to the receipt of the 
 property and its condition. (See par. 245-2.) This certificate shall then l>e- 
 corae the substitute for the bill of lading, and payment be made thereon. R«h*- 
 ord shall be made of the loss of the hill of lading and of the issue of a certifi- 
 cate." (Instr. from reverse of B/L form.) 
 
 " The shipping officer will not give his certificate until he has satisfied him- 
 self, by correspondence with the consignee and the proper officer of the depart- 
 ment, bureau, or office controlling the shipment, that the bill of lading is not 
 in their possession. He will also require proper evidence of the carrier that 
 the bill of lading is not in its possession and can not be traced by it, and a 
 statement that if subsequently found it will at once be surrendered to the 
 United States without demand. In case the bill of lading should subsequently 
 be recovered, proper record will be made thereof and the bill forwarded to the 
 proper officer." (Instr. from reverse of B/L form.) 
 
 273. Payment of charges on shipments from the vessel to which he is 
 attached will be made by the supply officer, as provided in paragraph 679, 
 Expressage and Freight. 
 
 274. Claims against carriers. — At the time of paying vouchers for trans- 
 portation charges on shipments made from the vessel to which he is attached, 
 the supply officer of a vessel will, on information from the consignee make 
 claim for the value of lost or damaged articles, as provided in paragraph 679, 
 Expressage and Freight. 
 
 275. Report of shipments. — Shipments should be reported to the Bureau of 
 Supplies and Accounts monthly in duplicate on " Schedule of bills of lading ** 
 (S. and A. Form 68). 
 
 9/13/17. 
 
80 
 
 CHAP. III. — SUPPLY GENERAL INSTRUCTIONS. 
 
 NOTE.-There is no S and A form for " Lost bill of lading certificate," 
 but in practice the certificate is worded about as follows: 
 
 LOST BILL OF LADING CERTIFICATE. 
 
 U. S (Place) 
 
 (Date) 
 
 I, John Doe, paymaster, U. S. N., supply officer, ^f^^^.l^J^^^^J^'^l 
 on (date) public property as follows (state number of Packages nature 
 o?sorJLand weight) was delivered to (t-^^^P^^tation company) t^^^^^^^ 
 warded from (place) to (consignee and place) in as good order and conoi 
 Son as whTn received for transportation, for which Government bill of 
 lading # and memorandum copies were signed by the agent of 
 
 ^'i'Se'rtrtTfyThat^the bill of lading has been lost, and that search 
 has be^n madTiherefor in accordance -ith paragraph four of prmted m- 
 structions on the reverse side of Government bill of ladmg f o^r^^ ^^^ 
 
 consignee's CERTIFICATE OF RECEIPT. 
 
 I hereby certify that the above mentioned was received from (trans- 
 portation company) on (date) in good order and ^^o^^ition.^^^^ SMITH. 
 
 The release by the transportation company is in form about as follows: 
 I John Doe, auditor (or other proper official) for (name of transportation 
 
 ^^^r.nnv? herebv certify that Government bill of lading No , issued 
 
 by ?he'LppTy'offi^^^^^ and date) covering shipment of (packages 
 
 nature of storJs, and weight) to the (consignee and place) has been lost and 
 cannot be located in the files of this company. 
 
 I also certify that if bill of lading is subsequently located, same will 
 be surrendered to the Government without charge. 
 
 JOHN DOE, 
 
 (Official position.) 
 (Name of transportation company.) 
 
 9/13/17. 
 
 Section 17.— PROPERTY RESPONSIBiniY. 
 
 281. Responsibility.— Officers intrusted with public property are responsible 
 for loss or damage, accruing by their fault, and for illegal expenditures. 
 
 Responsibility for loss or damage will be placed by boards of survey as 
 provided in paragraph 248. Responsibility for property lost through loss or 
 capture of a vessel, see paragraph 651b. 
 
 Strict responsibility is exacted for expenditures of provisions for public use 
 in excess of Navy ration allowances, and for expenditures of provisions, ship's 
 store supplies, and clothing and small stores to individuals in excess of amounts 
 covered by cash sales or pay checkagcs, as the case may be. Responsibility for 
 stores expended after protest, see paragraph 665. 
 
 Charging an officer for property, see paragraph 282. 
 
 282. Audit and control of property accounts. — Property accounts are 
 audited by the Bureau of Supplies and Accounts. 
 
 " That instead of forwarding to the accounting officers of the Treasury De- 
 partment returns of public property intrusted to the possession of officers or 
 agents, * * * the Paymaster General of the Navy * * * or other like chief 
 officer in any department, by, through, or under whom stores, supplies, and 
 other public property are received for distribution or whose duty it is to receive 
 or examine returns of such property, shall certify to the proper accounting officer 
 of the Treasury Department, for debiting on the proper account, any charge 
 against any officer or agent intrusted with public property, arising from any 
 loss, accruing by his fault, to the Government as to the property so intrusted 
 to him. 
 
 " Sec 2. That said certificate shall set forth the condition of such officer's 
 or agent's property returns, that it includes all charges made up to its date 
 and not previously certified, that he has had a reasonable opportunity to l>e 
 heard and has not been relieved of responsibility ; the effect of such certificate, 
 when received, shall be the same as if the facts therein set forth had been ascer- 
 tained by the accounting officers of the Treasury Department in accounting." 
 (Act Mar. 29, 1894; 28 Stat. 47.) 
 
 The jurisdiction of the accounting officers of the Treasury over property 
 accounts is, under the act of March 29, 1894, limited to charging an officer 
 responsible for public property with such losses to the Government as may be 
 certified by the Paymaster General of the Navy. (Comp. Dec, Mar. 28, 1910.) 
 
 The Auditor for the Navy Department has no authority to settle accounts of 
 rations issued in kind, and may charge a supply officer with such rations only 
 upon the certificate of the Paymaster General, as provided by the act of March 
 29, 1894. (Comp. Dec, Mar. 19, 1909.) 
 
 Under authority of the act of March 29, 1894, the quartermaster of the 
 Marine Corps charged a marine officer with the shortage in his proi)erty ac- 
 counts while such officer was an acting assistant quartermaster; this charge 
 can not be removed by the accounting officers of the Treasury, as the law 
 above referred to places property accounts within the jurisdiction of adminis- 
 trative authority. (Comp. Dec, May 13, 1908.) 
 
 The Paymaster General of the Navy is charged by law with the examina- 
 tion of property returns, and is required, when property is not properly ac- 
 counted for, to raise a charge against the officer or agent intrusted with the 
 public property for the amount of the loss to the Government accruing by his 
 fault ; and having raised such a charge, the officer or agent has not the right 
 to appeal to the Comptroller for a revision. (Comp. Dec, July 26, 1915.) 
 
 5/24/17. 81 
 
CHAPTER IV. 
 
 SUPPLY— GENERAL SUPPLY SYSTEM. 
 
 Note.— General requirements as to stock upkeep, see paragraph 141 ; modification of 
 general supply system for torpedo and submarine flotillas, see paragraph 74. 
 
 Section 18.— aENERAI STORES. 
 
 291. Supply system. — "On board vessels carrying: an officer of the Pay Corps, 
 other than vessels permanently assigned as receiving ships, a general siipplv 
 system shall be operated, whereby the supply officer shall requisition, issue, and 
 account for all equipage and consumable supplies, except medical stores, Marine 
 Corps stores and ammunition, ammunition containers, and ammunition details." 
 (N. I. 4423-1.) The terms " general supply system " and " general stores " refer 
 to the stores accounted for by the supply officers as equipage under the cogni- 
 zance of the Bureaus of Navigation, Construction and Repair, Ordnance, Steam 
 Engineering, and Supplies and Accounts, and consumable supplies carried by the 
 supply officer under the Naval Supply Account and the Ordnance Account 
 (S.O.) 
 
 "Provisions, clothing, and small stores and ships' store supplies shall be 
 accounted for by the supply officer, as provided elsewhere in the Naval In- 
 structions. Medical stores and Marine Corps stores shall be accounted for by 
 the medical and marine officers, respectively, as provided elsewhere in the Naval 
 Instructions. Ammunition, ammunition containers, and ammunition details 
 shall be invoiced to and accounted for by the gimnery officer under the ordnance 
 account, Title X. All other technical ordnance consumable supplies shall be 
 requisitioned by, invoiced to, and accounted for by the supply officer of ships 
 under the ordnance account. Title X. All other consumable supplies shall be 
 requisitioned by, invoiced to, and accounted for by the supply officer under the 
 ' Naval supply account— General account of advances, Title X.' When issued 
 for use they shall be charged by the supply officer against the appropriation 
 concerned and, unless not so chargeable, against the proper allotment of the 
 ship's department concerned. Consumable supplies need not be further ac- 
 counted for except as provided in Article I, 4423, 10 and 11." (N. I. 4423-2.) 
 
 292. Kinds and quantities. — (Money allotments for issues of consumable 
 supplies to ship's departments, see par. 300 ; athletic outfits, see par. 305 ; mess 
 outfits, see par. 305; repairs to equipage, see par. 297; to supplies, 298.) 
 
 The kinds and quantity of stores to be carried are governed in the case of 
 equipage by the allowance lists. In the case of consumable supplies under Naval 
 Supply Account the kinds are governed by the allowance lists ; quantities should 
 be in general a six months' stock, to be determined from the record of issues and 
 by consultation with the commanding officer and heads of departments as to 
 probable requirements, based on nature of the vessel's duty and the amount 
 and character of repair work to be done by the ship's force. (See also oar 
 293-b.) ^ ' 
 
 " Each bureau, except that of Medicine and Surgery, shall arrange its pre- 
 scribed outfit (Title B) and allowance of stores (Title C) for ships entitleii 
 to them. These allowances lists of outfit and stores shall be in tabulated form 
 and the arrangement shall be in accordance with the classification of the 
 Bureau of Supplies and Accounts. Station ships, receiving ships, prison ships 
 
 5/24/17. 83 
 
 73416"— 18 7 
 
84 
 
 CHAP. IV. — SUPPLY GENERAL SUPPLY SYSTEM. 
 
 and yard craft are not entitled to allowance lists. Allowance lists for ships 
 operating under the general supply system shall be for Title B only, but each 
 bureau shall also furnish for such ships a type allowance list for the infor- 
 mation of the supply officer showing what items of Title C supplies may be 
 carried in store on board under Title X or obtained on * not in excess requi- 
 sitions." (N. I. 4608-1.) , , „ 1 * 
 
 "Allowance lists for destroyers, torpedo boats, and submarines shall be for 
 Title B only. For each class of these vessels each bureau shall furnish to the 
 Bureau of Supplies and Accounts a special type allowance list of Title C items 
 chargeable to its appropriation, and the Bureau of Supplies and Accounts shall 
 combine the several bureaus' type allowance lists in one binder for issue to the 
 
 individual vessels." (N. I. 4608-1.) ^ „ ^. . • », ^ -^^ oii«™ 
 
 " Vessels loaned to Naval Militia organizations shall be furnished with allow- 
 ance lists of Title B only. Naval Militia Publication No. 7, Accounting Instruc- 
 tions with special Reference to Ship's Equipment and Stores, dated January 1, 
 1911, contains lists of TiUe C articles which the vessels may obtain on * not m 
 
 excess' requisitions. ^ ,^ ,. ^ - m-i-i r» 
 
 " Other vessels shall be provided with individual allowance lists of Title B 
 
 and Title C." (N. I. 4608-1.) v -^ .. 
 
 "Where a bureau considers it necessary to prescribe a minimum limit of 
 stores to be carried for use under its cognizance, such limit will be fixed by the 
 bureau concerned, and the stock must be restored to this limit at the earliest 
 opportunity." (N. I. 4403-3.) ^ ^ « : . 
 
 " The commanding officer shall, after actual trial, report any deficiencies or 
 excesses that may come to his notice, in the kind or quantity of articles in the 
 allowance lists. He shall require from any of the officers of his command who 
 find these books defective specific written statements giving the particulars 
 wherein they are so, and shall embody this information in his report." (N. I. 
 
 " Commanding officers of ships shall report to the bureaus concerned wherein 
 the allowance lists are deemed to exceed or to fall short of the requirements for 
 ordinary cruising service, and the bureaus shall promptly notify those holding 
 copies of the allowance lists of any change to be made. The latter shall make 
 the necessary corrections in their lists, and enter abreast of the correction, over 
 the signature of the officer in charge of the articles, the number and date of the 
 letter authorizing the change, pasting in the back part of the book a copy of the 
 order Each bureau shall number its changes serially for each ship, and a 
 record by number of all changes will be kept in front of allowance books. In 
 navy yards the standard of reference will be the allowance book in the custody 
 of the supply officer, and he will also have custody of and keep corrected all 
 spare copies of allowance books." (N. I. 4608-11.) 
 
 " When a ship is placed out of commission, all copies of allowance lists on 
 board shall be forwarded to the supply officer of the yard at which the vessel is 
 placed out of commission, these copies to be returned to the ship on her being 
 recommissioned." (N. I. 4608-13.) 
 
 293 Requisitions.— (In general, see par. 171 et seq.; mess outfits, see par. 
 305 ) " Requisitions for equipage, supplies, or services other than those per- 
 taining to the medical department and to the Marine Corps to be furnished a 
 ship shall be prepared by the supply officer of the ship, on the request, if neces- 
 sary' of the heads of departments requiring the supplies or services, with the 
 original and one copy in cases where the requisition is not forwarded for 
 bureau approval, and with the original and three copies in all other cases." 
 
 (N I 4471-1.) 
 
 "The supply officer of the ship shall be informed by the head of each of the 
 ship's departments, in writing, whenever it is anticipated by such head of de- 
 partment that the requirements for any item of stores or supplies will exceed 
 tiie quantity indicated by the allowance list for the period concerned. Should 
 
 5/24/17. 
 
 SEC. 18. — GENERAL STORES. 
 
 85 
 
 differences of opinion arise between any head of department and the supply 
 officer of the ship as to the quantities to be carried, the commanding officer 
 shall decide the question." (N. 1. 2232.) 
 
 " Before arriving in port the commanding officer shall cause the supply officer 
 of the ship to submit to him requisitions for supplies." (N. I. 1332-1.) 
 
 (a) For equipage.— "Articles of equipage, Title B, shall be requisitioned bv 
 the supply officer under the appropriate annual appropriations, and wheli 
 received shall be taken up and accounted for by him under Title B, in stock 
 ledgers, separately for each of the ship's departments. Separate returns shall 
 be rendered for each of these departments." (N.I. 4423-13.) Replacements, 
 see paragraph 244. 
 
 Equipage falling within classes 1, 2, 3, and 4, which are technical ordnance 
 articles, will be separately requisitioned by the supply ofiicer under " Ordnance 
 and ordnance stores," on the special form 44d. This does not apply to torpe- 
 does, gyro gears, and torpedo tubes, which are required for by letter as pro- 
 vided in paragraph 305. 
 
 Requisitions for equipage are in excess when items do not appear on the 
 allowance list in kind or quantity desired. ( See par. 184b. ) 
 
 (b) Title X supplies.— The supply officer is charged with the duty of main- 
 taining, by requisition, a stock of supplies, Title X, sufficient for the needs of 
 the ship, not to exceed six months. 
 
 S. & A. Form 44d will be used by the supply officer in requisitioning for 
 "Ordnance account — Title X supplies." 
 
 " Requisitions for articles not appearing on the allowance books of any de- 
 partment on board are in excess, shall be so designated, and must bear an expla- 
 nation as to the necessity for submitting them. Such articles shall be charged 
 to the regular or special money allotments. The provisions of Article I 4424 
 (8c) and (8d) shall be observed." (N.L 4423-2.) 
 
 "The approval of an in-excess requisition does not increase the allotment. 
 Supplies procured on such authority shall on issue be charged to the regular 
 allotment unless a request for an increase in allotment, as provided in para- 
 graph 12 [see par. 300-1], has been submitted and approved." (N I 4424-8 
 (c).) 
 
 "When the issue of supplies carried on the allowance books would involve 
 an overexpenditure of the allotment, they shall not be covered by in-excess 
 requisition, the use of which is restricted to articles not carried on the allow- 
 ance lists, but by request for increased allotment, as prescribed in paragraoh 
 12 [see par. 300-1]." (N.L 4424-8 (d).) ^ ^ y 
 
 "All requisitions for articles in excess (i. e., not appearing on the allowance 
 book of any department on board) shall be submitted to the bureau con- 
 cerned for approval on the regular ship's requisition forms (S. & A. Forms 
 Nos. 44 and 44a), in accordance with Art. * * * (N.L 4471) [see par. 171] 
 except in emergencies, when Article I 4472-6 [see par. 183] shall govern** 
 (N.L 4423-7.) ^ 
 
 Such requisitions shall, if for supplies under classes 1, 2, 3, and 4 be pre- 
 pared under appropriation "Ordnance and ordnance stores," and in the case 
 of other general supplies under the "Naval supply account" ("General 
 account of advances"), followed by the appropriation ultimately chargeable 
 with the cost, if known (N. L4654-2a), and shall contain a clear statement 
 as to why they were required and that they do not appear on the allowance 
 books of the department concerned. Each requisition shall cover stores for but 
 one department only. " Such requisitions shall be submitted only for articles 
 not appearing on the allowance lists. The approval of an in-excess requisition 
 authorizes the procurement of the stores by the supply officer but does not 
 increase the allotment nor authorize exemption of the articles from char*'© tn 
 the allotment." (G. O. 322-6.) "^ 
 
 294. Custody.— (In general, see par. 211 et seq.) " Supplies shall be in the 
 custody of the supply officer of the ship, or, on board ships where the general 
 5/24/17. 
 
86 
 
 CHAP. IV.— SUPPLY GENERAL SUPPLY SYSTEM. 
 
 SEC. 18. — GENERAL STORES. 
 
 87 
 
 supply system is not in force, of the respective lieads of departments to whom 
 
 invoiced." (N.L 4403-2.) ^ .a. • ^ ^« ^^oT«jn^ 
 
 Heads of departments and warrant officers are authorized to examme 
 equipage and supplies pertaining to their departments, which are in the cus- 
 tody of the supply officer. (See par. 25 et seq.) 
 
 " On ships operating under the general supply system, equipage, title B. in 
 use, shall be directly under the supervision and care of JJ^«^ ^^rious heads of 
 ships' departments. In each ship's department there shall be estabhshed and 
 maintain^ by the head of the department a complete custody record of the 
 equipage, title B, in use in that department, agreeing with t^ie articles on 
 charge as shown by the books of the ship's supply officer. ' (N. L 4423-14 
 
 The Navy Regulations provide, in the event of the ship being placed out of 
 commission, that heads of departments and certain f arrant officers, ^lef 
 petty officers, yeomen, etc., of the departments shall not be detached or trans- 
 ?^Sed until the equipage and supplies in the custody of the heads of depart- 
 m^ts has been Stisfa?torily accounted for and surveys concerning shortages 
 held and approved. (See par. 81 et seq.) 
 
 295. Inventories.— (Quarterly inventories on officers' mess outfits, see par. 
 
 ^^' The supply officer of the ship shall take a yearly inventory of equipage 
 and supplies in his custody, reporting their condition to the commanding 
 officer and correcting the accounts in accordance with the quantities found 
 Tbf o2 hand. He shall notify heads of departments well in advance to have 
 all articles for which they have signed custody receipts ready for survey on 
 
 ^^'-^ W^n^not imKicablei^the first inventory shall be completed within one 
 month from its commencement, and succeeding ones yearly thereafter within 
 12 months from the date of completion of the one next Preceding A report 
 shall be made to the commanding officer in writing in each instance, stating 
 that the inventory has been completed, and that the necessary reqaeste for 
 surveys have been submitted to enable the books to be correct^, with the 
 stSInt that the surveys submitted cover all deficiencies and excesses." 
 
 ^^4'he^dafes of commencement and of completion of each inventory shall be 
 
 ^"^^enfortes of^^ui^^'ln use shall be taken at least once a year by the 
 resSe heads of departments who have signed custody receipts for such 
 Sagl These inventories shall be taken as nearly as practicable colnd- 
 Sy with the inventory taken by the ship's supply officer in accordance vrtth 
 Se nrovision of Article I 2231, and shall be transmitted, tiirough the com- 
 ^nndfnJ officer to tiie ship's supply officer. The ship's supply officer shall 
 ll^?o^i mf hlads^ o^^^^^ i^ Advance as to when his inventory 
 
 ^^:t^C.-^aon'^^^^ et seq ; Disposition of excess 
 
 obs^te^ nonstandard stock, see par. 141; Quarterly surveys on officers 
 ^P^s outfits see par. 305; Annual surveys covering inventories, see par. 295.) 
 ^iTthe evIntTf loss of Naval Supply Account stores, or damages, tiie survey 
 shSl state to what appropriations the value of ^t^^^s Jnvolved sha^^^^^ charged, 
 nnd also the proportion that shall be charged to each. (N. 1. 4733-5.) 
 
 TWs prop^^^^^ be based on tiie value of issues for the preceding year, 
 
 or for a shorter period if data for a year is not available. 
 
 Losses by survev will be reported quarterly on S and A Form 69, as pro- 
 vided in paragraph 322-5. (S.AM. 2731) TitlP P^ "Renairs to 
 
 297 Bepairs to Equipage.— (See also par. 942— Titie F.) impairs to 
 equipage!^ ♦ * * except typewriters and computing machines, for which 
 
 5/24/17. 
 
 see N. I. 4571 " (par. 305, and, except such as can be made bv ship's force, see 
 par. b below), "shall be made the subject of a letter which shall contiiin 
 the information required by N. I. 4731-1 so far as applicable. (See note 
 below.) "The request shall contain all necessary information as to responsi- 
 bility and disciplinary action taken or to be taken, where such is considered 
 necessary. Separate lists shall be furnished containing items the repair of 
 which should manifestly be accomplished by contract instead of by the navy 
 yard. In requests for repairs to ships, boats, or the machinery thereof, the 
 Construction and Repair registry number of hull and the Bureau of Steam 
 Engineering make, type and number of engines and boilers involved shall be 
 stated." (N. I. 4329-5.) 
 
 "Repairs to equipage shall be made the subject of letter" (see note below) 
 "in the same form as required for tities D and K (Art. I 4331), but such 
 requests shall be made separately for the bureau and appropriation concerned. 
 (See Art. I 4329, pars. 5-10, inclusive.)" N. I. 4731-1.) 
 
 Note.— Article I 4331-1 requires that requests for work shall be prepared as 
 follows: "The ship from which it comes; the place from which sent and the 
 date; the bureau under the cognizance of which the work falls; the class of 
 work; * * * " (i. e., "urgent repairs, desirable repairs, and alterations"); 
 definite outline of work to be accomplished; "a certificate that the work is 
 not within the power of the ship's force to perform; the signature of the 
 commanding officer submitting the request ; " and a statement on the bottom 
 of the last page of the letter showing where copies have been sent. 
 
 (a) Emergencies— ship not at a yard.—'' When a ship is away from a navy 
 yard and it becomes necessary that certain equipage be replaced " (or re- 
 paired, see N. I. 4731-1) an emergency request for survey may be submitted. 
 (N. I. 4734-1.) "Articles to be disposed of on foreign stations will be specific- 
 ally so designated by the approving authority." (N. I. 4734-2.) 
 
 (6) "Articles of equipage made of rope, canvas, wood, metal, etc., whicli can 
 be replaced from supplies, Title X, by the ship's force, should be thus replaced 
 and charged to Title C allotment, except for such articles the replacement of 
 which would ordinarily be undertaken by the navy-yard force, in which case, 
 if done by ship's force, it will be undertaken on a work order issued as directed 
 in paragraph 8 below [see par. 8 of G. O. 322], and charges made to the Titles 
 D and P allotment. In this connection attention is invited to article 4326. 
 Naval Instructions, relative to routine repairs to hull, machinery, and outfit 
 being made by ship's force." (Par. 4 of General Order 322.) 
 
 298. Repairs to supplies.— " Repairs to * * * supplies shall be made 
 the subject of letter which shall contain the information required by Article 
 4731-1 N. I. [see note to par. 297] so far as applicable. The request shall con- 
 tain all necessary information as t6 responsibility and disciplinary action 
 taken, or to be taken, where such is considered necessary. Separate lists shall 
 be furnished containing items the repair of which should manifestly be accom- 
 plished by contract instead of by the navy yard." (N. I. 4329-5.) 
 
 299. Issues of equipage for use.—" Invoices for articles, Title B, equipage, 
 which are issued for use upon their receipt aboard, shall bear upon the face of 
 the ship's retained copy an acknowledgment by the head of department con- 
 cerned tiiat such articles have been received into his custody; articles of 
 equipage issued from the storerooms of the ship's supply officer are to be re- 
 ceipted for by the head of department drawing them." (N. I. 4423-16.) 
 
 Memorandum receipts shall be prepared by the supply officer's representative 
 and signed by the person to whom the articles are issued. At the end of each 
 week (or, if preferable, every tenth day) all memorandum receipts for equipage 
 thus issued shall be collected and covered by a blanket receipt in duplicate 
 This blanket receipt shall be prepared by the supply officer who shall attach 
 thereto all memorandum receipts and transmit same to the head of department 
 <'oncerned. The original shall be signed by the head of department and re- 
 turned to the supply officer, to be used by him in adjusting his records. The 
 duplicate, together with the memorandum receipts covered thereby, shall be re- 
 tained by the head of the department for his custody record. 
 
 300. Supplies— Allotments and issues: 
 5/24/17. 
 
88 CHAP. IV.— SUPPLY— GENERAL SUPPLY SYSTEM. 
 
 1. ,4llofments.-" instead of ^^ J^^J^;-?,^^, ^^^^^^^^ 
 money allotments wiU be presc^^^^^^^^ ,1, alue 
 
 this article, against which ^*^^ .^"PPJ^ J*"^^*^fy,I^^^ allotments for the sev- 
 
 of all supplies as dravN^n A f^^^ement^^^^^^ Department general 
 
 eral ships will be P^^^^ishe^l from Um^^^^^^^ m ^iN J ^J^^ ,^ ^ 
 
 orders. [See G. O. 322.] ^^^y.^J"„\^„„^-ned mav be drawn and charged to 
 legally charged to the aPP':^P7f.i^? .^Hrfes UiaT are not shown on the aUow- 
 this money allotment, provided that artic^ j^ sUk " (N. I. 4423-3.) 
 ance book of any bureau shal not be c^i n£^ in stocky ^ ^^ consumable 
 
 With the exception of articles enumerated in para^^ ^^ ^^^ 
 
 supplies, regardless of the P^^'PS,^^./^^^ /^^^^^ equipage made of 
 
 money allotments upon issue Th^^^^ph^^^ t^^^^^^^ (8), Naval In- 
 
 rope, canvas, wood, metal, etc.. in ^^^^m^"^*^ nprformance of special duty, as 
 struitions; to expenditures incurred m the ^^^^ oi^^P^ commission 
 
 contemplated by article 4423 <17)',^f'''|.XeD or repiirs, such as lumber, 
 allowance of Title C stores ^equira foi "P^^^P ^^^"^^cerned for an addi- 
 nails, etc. Application may ^^ °f,^i^ ,^^ ^l^^ee o^^^ C material as 
 
 tional allotment to ^^y^«I/,?^^"^^^iTo when put in commis- 
 
 mav be necessary to place the vessel ^" ^^'H; J'v^^^ tools, etc. To receive 
 sion, such as boat outfits hammocks dothes ^pgs, hand too ^^^ ^^ 
 
 ""t ?S"IuowL"c^CJ:r^MaSln:^ l"and A." is granted to flagships 
 
 fo^^nStuir;rs^«onery ana sva,pues to ^^„ ^^^^,^ ,,. 
 
 " When the Hmit of the •'"V"'™^"' to an> departmeni .^^^^^^ 
 
 commanding officer may ^^Z,^^ ^^""J^'^^^r ^"Ves^l shall be permitted 
 to cover needs for the remainder of tie^a«^^rt|ro^^^^ ^^^.^^ ^^^_ 
 
 to exceed her quarterly •"""ey »"^*"!^", ""°,^^^^ " m making request for an 
 munlcation with the bureaus conc^^rn^ is IK.SS We. j^e articles desired 
 
 additional allotment the vessel win eitner i"'"'»", ",„ , 442q-12 1 
 o?'gWe sufficient reason ^o^ -aking such mju^.^^ (^^ iilotSnls will not be 
 •' Except in very unusual "rcumstances ao"'"" reached the commanding 
 granted. When «''%"f * "^""^o^eS f^r a spSaUucrease to cover ne«is 
 officer may apply to the »"reau conceru™ i permitted to exceed her 
 
 for the remainder of he qarter.^N ^^^^ communication with 
 
 quarterly money «"oV".^''L""iM» Tn making request for an additional allot- 
 ,'he bureau <»"«^."f '«, P^fa^'^Hcl li?t of thHrticles desired, show all un- 
 ment the vessel will f'jrn'sb a P>'ce nsi necessity for addi- 
 
 usual «^Pe?dUurts ^""?S **^^^",^^^^^^^^ always be requested in 
 
 JSfiianner, not'brrSnesl irexemplions nor by the use of in.xcess requi- 
 
 ^"i^l^is « -^fl'^raTro^'Sta" ^^1,1" ofTra^e'^^.r er.^rr^ 
 allowance shall be entitl«l *« », P"^" f*" ^'iU " (N. I. 4423-5.) 
 spondlng to the "r*'".^^ ^rf not cnmu Xe, and an undra«-n balance re- 
 „:Sr:n: Si^Zf^ltJ^mZlr. Uled to the allotment for the 
 
 succee<Hng QuartST^ ^ <^;.^- .M^all keep the accounts of allotments in values 
 oni;%^Tn.'thraUpu^7|ch .^^^^^^^^ with the value of supp-es as 
 they are drawn by it for use." (N. L 4423-9.) 
 5/24/17. 
 
 SEC. 18. — GENERAL STORES. 
 
 8^ 
 
 "All vessels *ln commission in ordinary* are assigned as quarterly money 
 allotments 50 per cent of the full commission allotments * * ♦ All vessels 
 
 * in commission in reserve ' are assigned as a quarterly money allotment under 
 the Bureaus of Supplies and Accounts, Navigation, Ordnance, and Construction 
 and Repair, 75 per cent of the full commission allotment and 50 per cent under 
 the Bureau of Steam Engineering. When the status of a vessel is changed the 
 quarterly allotment will be computed on the basis of the actual time during 
 which the vessel was in full commission, in commission in reserve, or in com- 
 mission in ordinary. When vessels in reserve or in ordinary are cruising and 
 performing duties similar to those of vessels in full commission, the full quar- 
 terly money allotments will be assigned during the period they are thus en- 
 gaged. In all cases where the allotment claimed on S and A Form 20 has been 
 computed in accordance with the terms of this paragraph, the dates used In 
 determining the allotment will be stated on the form. This paragraph does not 
 apply to athletic or mess allotments, which are treated in General Orders 37 
 and 39, respectively." (See par. 305.) (G. O. 322-13.) 
 
 2. Issues. — " Issues of supplies shall be made by the ship's supply officer to 
 the several ship's departments on stub requisitions [S. & A. Form 307] prepared 
 by the heads of departments concerned." (N. I. 4423-7.) "When issued for 
 use they shall be charged by the supply officer against the appropriation con- 
 cerned and, unless not so chargeable, against the proper allotment of the ship's 
 department concerned." (N. I. 4423-2.) 
 
 " The stubs, when priced, shall be retained by the heads of departments re- 
 ceiving the stores, to be used by them in comparing the totals shown on the 
 transfer statement submitted quarterly by the ship's supply officer for receipt. 
 Receipted stub requisitions shall be numbered serially as received and shall 
 be retained by the ship's supply officer when completed, to be forwarded to the 
 Bureau of Supplies and Accounts, if required. The use of the stub requisition 
 form referred to in this paragraph shall be confined to the purpose described 
 
 * * *." (N. L 4423-7.) 
 
 "Commanding officers may, if it be deemed advisable, permit ship's supply 
 officers to issue stores on memoranda receipt slips bearing the signature of the 
 person authorized to draw stores. On board ships where this practice is al- 
 lowed these receipt slips shall be assembled and summarized weekly on regular 
 priced invoices in duplicate and the formal receipt of the head of department 
 concerned taken." (N. I. 4423-8.) 
 
 " For the information of all concerned, the department will publish a quarterly 
 report showing the total expenditures of supplies for use (except coal and 
 ammunition) in each ship's department for each quarter upon vessels having 
 the general supply system in operation. Claims will be considered from vessels 
 for correction to the cost of expenditures against allotments as incurred in the 
 performance of special duty, the nonallowance of which would make the pub- 
 lished comparisons inequitable as between the vessels in competition." (N. I. 
 4423-17.) 
 
 5. Work order system. — " The allotments under Title C are available for 
 supplies used by the ship^s force for ordinary maintenance which includes 
 such repairs as are ordinarily undertaken by the ship's force. It is expected i 
 that the allotments made will suffice for the quarter, but if for any reason it 
 appears that the expenditures will be exceeded, no attempt should be made 
 to charge minor repairs and other ordinary maintenance work to Titles D 
 and P. but an additional allotment should be requested under Title C." 
 (G. O. 322-7.) 
 
 9/13/17. 
 
90 
 
 CHAP. IV. — SUPPLY — GENEEAL SUPPLY SYSTEM. 
 
 SEC. 18. — GENERAL STORES. 
 
 90a 
 
 " The allotments under Titles D and P are for the purpose of permitting 
 the commanding officer to undertake major items or repairs such as are 
 ordiSrily undertaken by a navy yard, without the delay that would be in- 
 volved by previous reference to fhe buiteau and without if aking it ap- 
 pear that the cost of current maintenance had been unduly increased As 
 a general guide it may be assumed that no job the estimated cost of ma- 
 ?eriS fw wMch is less than $25, should be charged to Title D or P It is 
 1 ejected ^at the expenditures under these titles will vary considerably 
 ?^ quarter to quarter as the possibility of undertaking such work is de- 
 i^ent^ great^measure on the service on which the vessel J^! e^^^^^d^ 
 It is desired to encourage the undertaking of such work by the ship s force 
 and Se bureaus will give consideration to requests for additional allot- 
 ^ts ,Lid« ^ese titles on presentation of a statement of the circumstances^ 
 ELp«iditures under Titles D and P will be made only as a r^^Yi*„„^ f«? 
 orders issued in advance, separate for each appropriation, title and job. 
 5^e^teri!l cost of all jobs under Titles D and P shall be accounted for 
 ^S.TI roSS315 and 316, in accordaiice with the directions appeanng 
 on the forms " (G. O. 322-8.) (Quarterly report of work, see par 323.) 
 *' No aSS^ents have been made under Title K. As it is required by 
 article 4B27?Naval Instructions, that the authority of the bureau concerned 
 SaU brprevlously obtained before undertaking any alterations, no delay 
 ^n be in'^olved by obtaining a special allotoient in the case of such work^ 
 The material cost of all jobs under Title K will be accounted for m the 
 same manner as jobs under Titles D and P." (G. O. 322-9.) 
 ^Return of excess supplies to store.-- Whenever supplies ^^^awn f or use in 
 a ship's department are found to be in excess of needs they shall be returned 
 
 ?o the sh%^s supply officer on a return^ rA"o'i%'n1"^ *^ ^^ ' 
 nrnnpi- Rllotment and appropriation. (N. I. 44^-iu.) - . 
 
 ^ 5 Oimrt"^^^^^^ unused supplies.-- Xt the expiration of each 
 
 ouarter a priced returned material stub marked 'Memorandum' shall be nego- 
 tiated bv each head of department concerned, enumerating by items and classes 
 the ^ppllel r^^^^^ on hand in his department which have been charged to 
 the Title C allotment This stub shall operate to reduce the issues for the 
 auarter concerned and its value shall be included in the class balances in store 
 as of the last day of the quarter, though not to be taken up by items on the stock 
 f«icer A corresponding issue and charge shall simultaneously be made as of 
 tS succeeding quarter. This transaction will be on paper only and no supplies 
 ^X!^t^ni2d to store as provided in Article I 4423 (10) will be listed on 
 the memorandum stub." (N. I. 4423-11.) 
 301. Supplies — Ship^s department allotments. — 
 
 Head of department. 
 
 Department. 
 
 Navigator 
 
 First Ueotenant. 
 
 Do 
 
 Gunnery oflBcer. 
 Engineer officer. 
 
 Supply officer., 
 Do 
 
 Athletic officer. 
 
 Navigation... 
 Construction . 
 
 ....do... 
 
 Gunnery. 
 Engineer. 
 
 allotment 
 
 Appropriation allotmei 
 cnargeable with issues 
 
 Supply. 
 do. 
 
 Instruments and supplies. 
 Constructior and Repair . . 
 
 Maintenance, Supplies and 
 
 Accounts. 
 Ordnance and Ordnance 
 
 Stores. 
 Engineering 
 
 General nature of supplies 
 consumed. 
 
 Maintenance, Supplies and 
 Accounts. 
 
 Maintenance, S. & A. spe- 
 cial allotment. 
 
 do 
 
 Navigation supplies and pro- 
 fessional papers. 
 
 Construction supplies, includ- 
 ing paints, metals, lumber, 
 canvas, cordage, etc. 
 
 Cleaning materials and toilet 
 paper. 
 
 Ordnance supplies, stationery 
 for gunnery department, etc. 
 
 Engineering supplies, station- 
 ery for engineer department, 
 
 6tfC 
 
 stationery, galley utensils, etc. 
 
 Crew mess outfits and crow 
 
 galley utensils. 
 Athletic outfits. 
 
 302. Supplies— Expenditures not chargeable to allotments. — ** These allot- 
 ments are exclusive of expenditures for fuel, water, and lubricating oil, which 
 may be used as required, and also of ammunition, battery, and torpedo supplies, 
 and explosives, which are covered by standard allowance." (N. I. 4423--4.) 
 
 All materials properly carried in the ordnance account (classes 1, 2, 3, and 
 4) are exempt from charge to allotments. (G. O. 322-3.) 
 
 Lubricating oil will, when issuel from " Naval supply account," be separately 
 charged to the appropriation of the bureau concerned. Electric current, water, 
 gasoline, fuel oil, or other fuel for main or auxiliary boilers, steam or power 
 launches, submarines, etc., and all other material used for the purpose of power, 
 heat, or light, will when issued from " Naval supply account," be chargeil to the 
 appropriation "Fuel and transportation (S. & A.)." 
 
 Ice for cooling drinking water will, when issued from "Naval supply ac- 
 count," be charged to " Fuel and transportation (S. & A.)." 
 
 The allotments are exclusive of losses by survey, which will be separately ex- 
 pended as a charge to the bureau appropriation concerned. 
 
 The allotments are exclusive of expenditures made to Title B acc<Mmts to 
 correct the title of equipage Inadvertently carried under Title X. 
 
 9/13/17. 
 
SEC. 18. — GENERAL STORES. 
 
 91 
 
 303 Supplies— Issues and transfers to other vessels.— Transfers to ves- 
 sels operating under the general supply system will be made to the suiW 
 officer on invoices under Title X, " Naval supply account " or (classes 1, i, 3, 
 4) " Ordnance account." Issues to a vessel whose accounts are handled by a 
 narent ship will be covered by invoices to the supply officer of the parent s^up. 
 The invoices covering such transfers should contain the signature of the officer 
 actually receiving the stores in the body of the invoice or on a memorandum 
 
 ^^Issues^to^^ships not operating under the general supply system will be made 
 on invoice to Title C (to the ship's department concerned), and further covered 
 bv receipts taken on a special S. & A. Form 69 (par. 322-5). ^ , . 
 
 304 Transfers on being relieved.—" In place of the inventory referred to in 
 the preceding paragraph, a supply officer of a ship, upon being relieved (see par. 
 230) shall transfer to his successor all books and records pertammg to the 
 general supply system, and shall certify on a copy of the last balance sheet 
 submitted to the Bureau of Supplies and Accounts that, to the best of his 
 knowledge and belief, stores to the value of the balances shown on hand were 
 on board at the expiration of the period covered by the balance sheet, and that 
 the records of the department are complete and posted to date. If such be not 
 the case the certificate shall state in detail the discrepancies which are believed 
 to exist or the respect in which the records of the department are incomplete. 
 This statement shall be prepared in triplicate, one copy to be retained by each 
 of the officers concerned, and one copy to be forwarded to the Bureau of i^up- 
 Dlies and Accounts with the returns for the quarter in which the transfer takes 
 Dlace which returns shall be forwarded by the relieving officer within the time 
 specified by the regulations. No general supply returns are required from the 
 suDDlv officer of a ship upon being relieved, unles.s relieved at the end of a 
 oeriod for which returns are ordinarily required. If the relieving officer be not 
 satisfied with the condition of the records or stores, he shall immediately reiwrt 
 the fact to the commanding officer, who shall order such surveys or investiga- 
 tion as may appear necessary." (N. I. 4421-3.) ^^ . , , ^ 
 
 A relieving officer should without unnecessary delay cause the stock ledgers 
 and class ledgers to be balanced with each other and with the balances appear- 
 ing on the last quarterly balance sheets. 
 
 305. Equipage and supplies— Special instructions. — 
 
 Note —The following classification is designed to include, so far as practicable, instruc; 
 rinn« rPlatine solclv to supplj functions. The classification by objects in paragraph 49,* 
 remtertS Pifrchase^; the classification by objects in paragraph 679 relates to Disbursing. 
 
 Add containers, see Containers. , .„ ^ ^ . ^ • i 
 
 IJco/iol— (Stowage, see Inflammables.) Alcohol will not be carried in large 
 Quantities for the purpose of mixing shellac ; the latter must be procured from 
 2avy yards ready mixed. (See Paint and shellac.) " Small quantities of alco- 
 hol may be used for thinning shellac if found necessary. (N. I. 4583-2.) 
 
 4.mmunition and ammMnition containers are exempted from the operation of 
 the " Naval supply account, ' and pertain solely to the ordnance officer. 
 
 Anchors and anchor chains, see Boats. 
 
 Athletic outfits and allotments.— ''1^. For the purpose of providing athU-tic 
 outfits to the vessels of the Navy in commission, the following quarterly money 
 allowance system, taking effect July 1, 1913, will be established : 
 
 ♦ •♦*•*• 
 
 " 2 The quarterly sums above allotted will be regarded as additions to the 
 • Maintenance S. & A.' money allotments to ships' departments prescribed in 
 General Order No. [322, dated September 11, 1917.] They shall be expended 
 only under the authority of the commanding officer. Ships' supply officers will 
 account for issues under athletic outfit allowances on S. & A. Form No. 20. 
 Athletic allowances and issues will be kept carefully distinct from ordlnar>- 
 
 5/24/17. 
 
92 
 
 CHAP. IV. — SUPPLY GENERAL SUPPLY SYSTEM. 
 
 • Maintenance S. & A.' allowances and issues, as they are for athletic purposes 
 only. 
 
 "3. Quarterly athletic outfit allotments will be cumulative from quarter to 
 quarter, but not from one fiscal year to a succeeding one. Any unexpended bal- 
 ance OD hand at the close of a fiscal year will lapse. 
 
 " 4. When a ship is commissioned, the supply officer thereof shall submit an 
 excess requisition to the Bureau of Supplies and Accounts for athletic supplies 
 not to exceed in value the total of the quarterly allotments allowed the vessel 
 for one year. This requisition will be approved, but no further allowances 
 and issues within that fiscal year will be authorized. Beginning with the 
 fiscal year following the date of commission allotments will be given and issues 
 may be made upon the usual quarterly allowance basis. When a ship, however, 
 is only temporarily commissioned or placed in a status ordinarily entitling her 
 either to an allotment or to an increased allotment, no such allotment or increase 
 will be allowed until application therefor has been made to and approved by 
 the Bureau of Supplies and Accounts. 
 
 " 5. When a ship is ordered out of commission, such athletic supplies as have 
 been obtained for use thereon shall be transferred, without invoices, to the 
 commanding officers of any other ship in the active or reserve fleets that, in 
 the opinion of the senior officer present, stand most in need thereof. The 
 supply officer, however, of the ship going out of conmiission will submit, with 
 his final returns, a report to the Bureau of Supplies and Accounts showing 
 b^ item the articles so transferred and the vessal or vessels to which trans- 
 ferred. In event any of the articles above directed to be transferred shall not 
 have been issued for use to the ship's company, being still borne upon her 
 books, they shall be expended therefrom and charged prior to the transfer 
 against the allotment of the vessel for that quarter. It is not intended that 
 the articles thus transferred shall be taken up on the supply officers' books 
 of the ships receiving them or the value thereof chargeil against their respective 
 quarterly allotments. 
 
 " 6. No ship, except by special permission of the Bureau of Supplies and Ac- 
 counts, shall obtain or purchase, with the view of carrying in stock, athletic 
 supplies the value of which is in excess of the money allotment for the quarter 
 concerned. It is the desire of the department that only such supplies shall he 
 secured as will fill the needs of the quarter in which they are obtained. Un- 
 expended balances should be carried in money, not in stock. But the restric- 
 tion herein imposed shall not apply to ships going into commission, which are 
 governed by paragraph 4. 
 
 " 7. In the case of ships on which the general supply system is not in opera- 
 tion, commanding officers thereof are authorized to obtain, upon requisitions 
 approved only by themselves, athletic supplies not in excess of the quarterly 
 allotments allowed their respective ships and to expend the same to use. At 
 the end of each quarter commanding officers of these vessels will cause to be 
 submitted through them a statement to the Bureau of Supplies and Accounts 
 showing the total value of such supplies obtained and issued, together with the 
 balance, if any, of the quarterly allotment remaining unexpended. Except as 
 modified in the preceding portion of this paragraph, the same regulations that 
 apply to general supply system ships will govern on ships not operating under 
 the general supply system. 
 
 " 8. With the exception of torpedo destroyers, torpedo boats, and submarines, 
 all vessels shall have the same quarterly allotments while in commission in re- 
 serve as when in full commission. The vessels excepted will have no fixed 
 allowances while in commission in reserve, but the commanders of reserve groups 
 may submit requisitions in excess to the Bureau of Supplies and Accounts. 
 Such requisitions will be accompanied by statements showing the total number 
 of men aboard the vessels in the group. Each reiiuisition will be decided upon 
 according to its particular merit Excepting battleships and cruisers, no ship 
 
 5/24/17. 
 
 SEC. 18. — GENERAL STORES. 
 
 93 
 
 in commission in ordinary or a ship loaned to the naval militia will be allowed 
 an athletic allotment. In the case* of battleships and cruisers in commission in 
 ordinary, requisitions in excess may be made upon the Bureau of Supplies and 
 Accounts, the requisitions in each instance to show the number of men aboard. 
 Slich requisitions will be acted upon in each instance as circumstances justify. 
 A requisition may be approved so as to apply to several such vessels as a group 
 if this course seems advisable. If more than one such requisition in excess Is 
 submitted in a fiscal year by any vessel or vessels in this paragraph referred to. 
 each subsequent requisition shall bear a statement, by values only, of articles 
 ♦•btained within that fiscal year on previous excess requisitions while in com- 
 mission in reserve or in commission in ordinary, as the case may be. 
 
 "9. Where a vessel which has a quarterly athletic allowance is designated, 
 while in reserve, as a receiving ship, the sum regularly allotted her in her own 
 right shall cease and the ship shall be entitled, while so acting, only to the 
 sum allowed the receiving ship at that place. The provision of paragraph 8 of 
 this order shall not apply to ships in reserve acting as receiving ships. 
 
 " 10. Ships that will be added to the Navy in the future shall be entitled to 
 quarterly allotments previously allowed vessels of their class. In case of doubt, 
 the matter shall be referred to the Bureau of Supplies and Accounts for deter- 
 mination. 
 
 " 11. The records of allotments and issues thereunder for submarine boats 
 shall be maintained on the tenders to which they are respectively attached. 
 The sum total of the allotments for submarines of a group attached to any one 
 tender shall be expended for the group as a whole in the discretion of the com- 
 manding officer thereof. Allotments granted submarines are in addition to those 
 granted their several respective tenders and are to be kept separate therefrom 
 in every way. 
 
 "12. Auxiliary naval vessels of all types shall be entitled to the quarterly 
 allotment specified only when manned by naval crews, except in the case of 
 hospital ships carrying in their complements men of the Naval Hospital Corps 
 permanently attached to the vessels for duty. These ships shall be entitled to 
 the allotments allowed them in the table herein given." (G. O. No. 37, June 
 13. 1913.) 
 
 Bags, coaling. — " When bags are issued for coaling, division oflicers will 
 receipt for the bags by number [i. e., the serial number stenciled on the tag 
 attached to the bag] and at the end of the coaling the bags will be checked 
 * * * to determine the responsibility for the loss of the coaling bags.*' 
 (G. O. 114.) 
 
 "Boats, ancJiors, and anchor chains (except anchors and chains for ships' 
 boats) shall not be included in requisitions, but shall be made the subject of a 
 request by letter to the Chief of the Bureau of Construction and Repair, via 
 commandant of vessel's home yard, which letter shall state the reason ft)r the 
 request, with full particulars in the case of anchors and chains as to losses or 
 breakage, giving the type, registry number, and weight of anchor which it is 
 desired to replace, also the shot numbers of the chain, which numbers will be 
 found on the ond links of each shot, and in the case of boats the bureau 
 registry numbers of the boats which are required to be replaced." (N. I 
 4471-2a.) 
 
 Boats, power. — Standard allowances of for the various types of shins, see 
 G. O. 199, dated March 30, 1916. Surveying and turning in boats, machinery, 
 and spare parts, see paragraph 250. 
 
 Boiler compound. — Requisitions shall call for Navy standard boiler com- 
 pound. 
 
 Canvas and cordage articles, surveys on, see paragraph 250. 
 
 Cement. — (Disposition of containers, see Containers.) The commanding 
 rtfficer " shall require that there be kept on hand, in accordance with the allow^ 
 ances of such materials prescribed by the allowance lists of the various bu- 
 
 5/24/17. 
 
94 
 
 CHAP. IV. — SUPPLY — GKNEKAL SUPPLY SYSTEM. 
 
 reaus a sufficient quantity of cement, composition, and paint to prevent cor- 
 ■""Ty fofiowinlES^^^^ April 30, 1912. is quote.! for 
 
 *" '^Tt tXr^bf orS' that'a'll Portland cement tl,at may •^r»«<'rl.« ';"';: 
 chased bv any department, bureau, office, or independent eetabiishment of the 
 Gov^mm" or that may be used in construction worl..<^nuect«lw.th any o^ 
 thP nforpsaid branches of the Government service, shall conform in ever> 
 respect to the spSation for Portland cement adopted by the departmental 
 conferen^ at the meeting held at the Bureau of Standards on February 13, 
 59?2 an?approve<r^^^ heads of the several departments (to be known as 
 Jhfun^t^ecf'staTer specification for ^-;^^'^^^\,^^^^^^^ 
 
 however. That such specification may be modified from time to time by a^^^ 
 similar departmental conference, with the approva ^f «ie l^^eads of the severa^ 
 denartments ' The above requirements are embodied m Specifications g^Ci ot 
 i?ril 15 ?912, issued by the Navy Department and obtainable from the Bureau 
 
 ^'o'oTwm re^rStTon.! ind'acSied for by the supply officer. " All coal 
 and fuel oil received will be taken up in Naval Supply Account and immedi- 
 ately expende^"^^(^^ 442^2.> Purchase of coal by supply officer, see 
 paragraph 495. See Fuel (below) re invoicing and public bills. 
 
 ComvutinQ machines. — See Typewriters. i ^,* .„.. 
 
 cZfaneri disposition of. -It is the present practice in the purchase of ma- 
 terial reauir ng deliverv in containers to pay for the material only, the con- 
 
 SrsTerelves remaining the property of the ^'r'''''?^o\^e^\uffr 
 him when empty, and if not returned within a stated peroid to be paid for. 
 
 This mlirapplies to cement delivered in bags, to wire delivered on reels to 
 oil tur^ntine, etc., delivered in barrels and drums, and to acids delivered in 
 
 ^^When material of this kind is received from a supply officer, the containers 
 w^n emX are to be returned to that officer if practicable. If not practicab e 
 they mav be delivered to the supply officer at any navy yard, or to the cj»i - 
 tracto?, if such contractor is known and is located within a reasonable dis- 
 tance In such case the containers so disposed of are to be accompanied by 
 full information as to the supply officer from whom received and complete data 
 as to the contract, date of receipt, invoice numbers, etc. Full information 
 shouM also b^ forwarded to the supply officer from whom the containers were 
 
 ^^n^c^ of material received direct from contractors by supply officers afloat, 
 the containers should be returned direct to the contractor when released when^ 
 pver practicable or to the supply officer of the nearest navy yard for return if 
 rlturHirec^^^^^^^ be made, in which case the contractor should be fully 
 
 ^''pa^l^nts for any containers which are not ultimately returned to the con- 
 tracto^areto be made under the public bills drawn »>y the supply officer a^iore 
 or afloat, originally receiving the material from the contractor ; and if any con- 
 ^nere are retained for use or are for any other reason not to be returned to the 
 S^^ctor! Se issuing officer is to be informed fully in order that his records 
 and the accounts of the contractor may be completed. . , ^ , , 
 
 Pavment for empty containers not returned to contractors is to be made, how- 
 ever, only when the contract specifically provides for such payment and gives 
 the price at which payment is to be made. (S. A. M., 2423.) 
 
 Containers purchased on public bill shall be taken up under "Naval supply 
 account " and expended as a charge to the appropriation for which the material 
 
 ^^Dr^um8-^P% ""p^nt-Retum o/.-Due consideration being given cost of 
 repair, cost of cleaning, etc.. all empty paint drums will be returned to the navy 
 
 5/24/17. 
 
 SEC. 18. — GENERAL STOBES. 
 
 95 
 
 yard, Norfolk, Va., which do not have broken nozzle or other damage which 
 would necessitate replacement of either a top or bottom in order to put the 
 drum in serviceable condition. On the east coast, if transportation to Norfolk 
 direct from individual vessels by Government conveyance is not available, the 
 drums will be turned in at the nearest yard for shipment by Government con- 
 veyance. Drums turned in on the west coast and at Guantanarao will be shipped 
 to Norfolk by Government conveyance in all cases. Drums turned in at Hawaii 
 will, if practicable, be forwarded to Norfolk direct by Government conveyance ; 
 otherwise to Mare Island by Government conveyance for reshipment to Norfolk 
 by the same method. Shipments will in no case be made by commercial carrier 
 until the necessary authority is received from S. & A. Empty paint drums on 
 the Asiatic Station will be turned in at Cavite for repair and reissue there. 
 (S. A. M., 3840.) 
 
 Empty ten-gallon drums shall be cleaned by the ship's force before being 
 returned to the navy yards. 
 
 The ten-gallon drums, in which a greater portion of the ready-mixed paint 
 will be issued, can be used repeatedly, and ships receiving ready-mixed paints in 
 these steel drums shall retain them on board when empty, to be turned in at the 
 nearest navy yard for further use." (N, I. 4583-2.) 
 
 Drums — Empty gasoline. — East coast, account of to be kept by supply oflicer. 
 navy yard, Norfolk. (S. A. M., 3534.) 
 
 Drums— Coffee— Empty steel.— Empty coffee drums will be properly cleaned 
 and dried, cap replaced, and returned to provisions and clothing depot by 
 first available transportation. (S. A. M., 4264.) 
 
 Current, electric, invoiced to the ship shall be taken up under Title X, " Naval 
 supply account," and expended as a charge to "Fuel and transportation (S. k 
 A.)," not against the allotment of any department of the ship. (S. & A., No. 
 304043, Jan. 25, 1911; S. & A. 112570, Jan. 4, 1912.) 
 
 " Ditty-boxes shall be issued from various navy yards with a distinguishing 
 letter indicating the yard which manufactured them and the serial number of 
 the ditty-box plainly stamped thereon in such a manner as to prevent oblitera- 
 tion so far as possible." (N. I. 4581-1.) 
 
 " In issuing such ditty-boxes to enlisted men on board ships record shall be 
 kept of the particular number of the box issued to each man in order that the 
 responsibility for loss or damage of a particular box may be more readilv 
 placed." (N. I. 4581-2.) 
 
 Flags. — (Loan of, see par. 218.) The following designation numbers are 
 established for ensigns and union jacks and will be used in connection with all 
 correspondence, surveys, and requisitions. (G. O. No. 257, 1917.) 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 Size of flap. 
 
 20 feet hoist 
 
 19 feet hoist (standard) 
 
 14.35 feet hoist 
 
 12.19 feet hoist 
 
 10 feet hoist 
 
 8.94 feet hoist 
 
 5.14 feet hoist 
 
 5feet hoist 
 
 3.52 feet hoist 
 
 2.90 feet hoist 
 
 2.37 feet hoist , 
 
 1.31 feet hoist , 
 
 Size of jack. 
 
 Size of union of the flag. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Da 
 
 Fuel — (a) Ships operating under the general supply system and carrying a 
 supply officer. — Fuel furnished by the Government is invoiced to the supply 
 officer under Title X (N. S. A.) ; fuel furnished by contractors is paid for on 
 public bill (S. & A. Form 51) by the- supply officer under Title X, and from 
 General Account of Advances. In b oth instances the fuel will be taken up in 
 
 9/13/17. 
 
96 
 
 CHAP. IV. — SUPPLY — GENERAL SUPPLY SYSTEM. 
 
 Titie X and immediately expended (on stub requisition) as a charge to Title C 
 and appropriation " Fuel and transportation." , ^ . , 
 
 (h) Ships operating under the general supply system, hut not Tiavtnga supply 
 offlcer on board.-Fne\ furnished by the Government is, invoiced to the supp y 
 officer on the parent ship (Title X). via the commanding officer of the ship 
 rSSving the fuel for notation of the engineer officer that the fuel had been 
 r^ivS ; fuel furnished by contractors will be paid for on public bill usually oy 
 the supply officer of the parent ship. If necessary, however such fuel may be 
 paid for by any other supply officer when P^^^Perly authorizcKi to do so^ In the 
 latter event the supply officer will prepare the bill under Title X and General 
 Account of Advances. He will take up the fuel on his own books, m ^tle X, 
 and immediately expend the same by invoice (Title X) to the supply officer of 
 
 the par|nt sh^^ ^ ^^^^ ^^^ g^^ral supply system and not carrying a 
 
 supply officer.— Fuel supplied by the Government will be Invoiced to the com- 
 manding officer of the ship under Title C, and charged to " Fuel and transpor- 
 Stion '' The engineer officer will be required to receipt the Invoice -fuel fur- 
 Sshed by contractors will be paid for on public bill by any supply officer who 
 may be^ ordered by the senior officer present. In such event the supply officer 
 making payment will be furnished with a dealers' bill duly ^ertlfi^d and accom^ 
 nnniedbv certificate of the engineer officer of the ship concerned that the fuel 
 had ^n received Such public bill should be Inscribed " Title C » and charged 
 ?o "^e^ and transportatlSn^^^ and should show the name of the ship for which 
 
 purchase was made. 
 
 (See "Fuel," par. 679, payment of public bills.) 
 
 Ga«oIine.— (Details of Inspection and precautions to be observed in handling, 
 «>«» N I 3391 3392 : not chargeable to money allotments on expenditure, see par. 
 302-^ disposition of containers, see containers, above.) Gasoline Is procurable 
 fltcertaln ports by order under annual contract, the details of which are pub- 
 lished to the service annually by the Bureau of Supplies and Accounts. 
 
 v^rr.. Annufll contracts are entered into by S. & A. for supplies of gasoline, whl^ 
 win^'^ltvTrStS ships at all important nortJ of the United States upon orders placed 
 with thrcontractor direct by the supply o&cer concerned. 
 
 "The number of gallons to be delivered will be determined by the weight. 
 The number of pounds to the gallon to be determined by the specific gravity of 
 Sie Sne at 60^ F., multiplied by 8.33 pounds, the we ght of a^llon (231 
 ruble inches) of distilled water at the same temperature.' (N. I. 3386-7.) 
 
 "The retainers in which the gasoline will be delivered will be specified in the 
 
 "When gksoline is allowed to a ship it shall always be stowed In the open 
 air on the weather decks, and in time of war it shall either be landed or thrown 
 overboard, as circumstances require. This provision shall not apply totenders 
 /.r «nnniv shlDS carrvlug large quantities of gasoline as cargo. (N.I. 3392-1. ) 
 
 "Each Ihlp shal7be prollded with at least two chests suitably designed to 
 r>ontaln thlrtv gallons of gasoline each. In five-gallon tins of approved commer- 
 dal t™ as a lafe and convenient means of transporting gasoline to the tanks 
 of the motor boats requiring replenishment. All transference of gasoline from 
 ship to boat shall be made in the five-gallon receptacles, and no boat gasoline 
 tank shall be filled until the boat is clear of the ship's side." (N. I. 3392-2.) 
 
 "For ships having an allowance of one hundred and twenty gallons or less 
 thP gasoline shall be carried in the five-gallon commercial shipping tins stored 
 In rhests All other ships shall carry the gasoline supply, above the require- 
 ment to fill the chests referred to in paragraph 2. in fifty-gallon commercial 
 dnims which shall be suitably placed and secured on the weather decks, where 
 they can be readily thrown overboad." (N. I. 3392-3.) , , , . . ,„„^„ ^^ 
 
 "Gasoline will be supplied to ships in regular commercial shipping drums of 
 fifty-gallons capacity when practicable ; otherwise in tins of five-gallons capacity. 
 
 ®^ '^ • (Beprint doe to change on p. 95.) 
 
 SEC. 18. — GENERAL STORES. 
 
 97 
 
 No leaky or defective drums or tins shall be received at any time. Gasoline 
 shall not be received on board vessels of the Navy, nor delivered to motor boats, 
 nor otherwise handled except during daylight, unless an emergency exists which 
 requires the handling at other times." (N. I. 3392-4.) 
 
 Qifts. — (See Presentation sets.) 
 
 Ice.—'* Ice for the preservation of fresh provisions and for cooling drinking 
 water shall be required for on separate requisitions, which may be submitted 
 quarterly." (N. I. 4471-4d.) (Public Bills for, see par. 679-Ice.) 
 
 Ice for cooling drinking water received on invoice from supply officers shall 
 be taken up under title X, " Naval supply account," and Issued as a charge 
 against the appropriation " Fuel and transportation," and not against the allot- 
 ment of any department of the ship. 
 
 Inflammables, stowage of. — " Oil, tallow, and cotton waste shall be stowed in 
 metallic tanks, which shall be kept as far from the boilers as possible. Waste 
 and other similar materials saturated with oil or grease shall be destroyed 
 immediately after use." (N. I. 2707-1.) 
 
 "Oiled or painted canvas, and other oiled or painted fabrics, shall not be 
 stowed below, and when not In dally use shall be frequently examined. Caution 
 shall be used when lights are taken Into the paint room." (N. I. 2707-2.) 
 
 "No Inflammable liquid or explosive oil shall be allowed on board for ship's 
 use, except such as Is permitted by the allowance books. Spirits of turpentine, 
 alcohol, and all varnishes and liquid driers shall be kept in five-gallon shipping 
 cans, securely stowed In chests on upper deck ; and none of these liquids shall 
 be taken below except In small quantities for Immediate use. Asphaltum 
 varnish, boot topping, and all other compounds of turpentine, naphtha, benzol, 
 or similar materials shall be Included In this category. These compounds give 
 off gases which, when Inhaled, produce unconsciousness and asphyxiation or 
 poisoning; the formation of poisonous gases by the Interaction of varnishes, 
 etc., salt water, and air are not necessary to produce these results. It being 
 only necessary to have open or leaking cans of varnish, etc., and a high tempera- 
 ture to have present all the elements necessary for causing insensibility. Cer- 
 tain brands of metal polish may generate explosive or asphyxiating gases, and 
 such brands shall therefore not be stowed below." (N. I. 2707-4.) 
 
 Kerosene, see Oil, mineral. 
 
 Lamps, incandescent.— Metallized carbon filament, tantalum filament, and 
 tungsten filament lamps are procurable In standard packages from navy yards 
 In the varieties listed on pages 1923 and 1986, Bureau Memoranda. Requisitions 
 for tungsten filament lamps will be considered " not in excess " provided they 
 do not exceed the allowance, In number of lamps, already established for lamps 
 on the allowance books. 
 
 Libraries.—*' The navigating officer shall be responsible for the library books 
 Issued by the supply officer of the ship for use, and if any which are not on 
 board are needed he shall recommend that requisition be made for them." (N. I. 
 1612. ) 
 
 One-third of each library on board ship may be surveyed annually and re- 
 placed by new books. The surveyed books should be forwarded by (xovernment 
 conveyance and turned Into store at the New York Navy Yard* or the Mare 
 Island Navy Yard, depending on whether the ship is in the Atlantic or the 
 Pacific. (Bu. Equip. 170753, Apr. 10, 1909.) " The order permitting the survev 
 of one-third of a library each year Is not to be construed as meaning that a num- 
 ber of books equal to one-third of the combined libraries may be surveyed and 
 renewed annually. It is the intention that each library on board ship* be con- 
 sidered separately and not more than one-third of that library surveyed each 
 year. The Bureau does not consider it necessary or advisable that one-third of 
 the ' Ship's Library ' shall be surveyed annually, but only such books as have 
 become obsolete or badly worn should be surveyed and renewed." (Bu Nav 
 2835H158, Aug. 14, 1911.) v u. x av. 
 
 9/13/17. 
 
 73416°— 18- 
 
 -8 
 
98 
 
 CHAP. IV.- 
 
 -STTPPLT — GENERAL SUPPLY SYSTEM. 
 
 When library books are turned l«to store, invoices covering them shall be 
 
 f^^dv^^e^^ credit to appropriation ' Construction and Bepair.- 
 
 anXenis'^a^e In'IddTuon'to L quarterly money allotments authorized in 
 
 ''•o^^S^ns'^S'^offi^^^^^^ keep separate records of the allotments above 
 
 eot fn^r^^S seDamtfc^ of ei)enditures thereunder shall be made upon 
 
 set forth, and separaie ^"^^J^\"p J^ No '>0) No part of allotments for mess 
 
 "^ffts sLn^''u^1o^?o4 e^^^^^ other " Maintenance S & A." 
 
 «™!fp^ in maki^entHerupon q^ transfer statement (S. & A. Form 
 
 ?j?^^f it is tnf noted that only the sum total, as a single item, of expenditures 
 «nA^iil " Mainte^nce S & A." allotments shall be entered in the" issues-for- 
 
 ^^-T^nJ^^s ftom^^sWpfshow a wide difference In the loss and breakage of 
 w-ews-^STarttSes sustained by vessels of the same class and complements 
 «nd« stoUar conditions. Carelessness on the part of messmen and cooks and 
 under /'"'^'^ "^"X ,._ .„ the Dart of responsible officers are strikingly mdi- 
 lack of -' °^^!"^'^''^°t°<S^^\PSing officeSof vessels shall cause to be estab- 
 ^\ A .™«ton^Tf strict Mcountabllity as to the use of all articles covered by 
 1h '^^rlf F^ndkures made u„^^^^ outfits allotments will be made the 
 
 *lw SVlS comnaratTve otX^ by the Bureau of Supplies and Accounts^ 
 B^^,t^l«lnTtof artTd^ in ex^s of allotments will not meet with approval 
 S under unusual circumstances It is im|^tWe that loss and breakage 
 
 *"!;neTsSs whrcfhavnT^n l^-fSl^cSm^Sor the entire period of 
 allowance win be entitled to a pro rata only of their respective a lo ments, cor- 
 ™„Hw tn Hip time in full commission. Vessels in commission m first 
 "^V^^nr xi c^mmiZouln (binary will have no fixed allotments. In either 
 ^IfrreTe^eT" shTps- sippT offl<Srs will submit requests for allotments from 
 ^mp to tiSI for ^ch^riods as the vessels remain in commission in reserve or 
 J l^^^fnn ^n ordinarv These requests will show the number of men in 
 crewTme^" ^ndwIubV acted upon as the circumstances in each case re- 
 
 auire" (G. O. 39— 1913.) . ^ . m^-i^ t> 
 
 OwTCERS —Officers' mess outfits are carried as equipage, Title B. 
 "T^riupply officer of the ship shall make a careful inspection and in- 
 ventory oTofficers' mess outfits at the end of each quarter, and when the shii, 
 Ts Dut ont orcommission : he shall furnish the different messes with itemized 
 itXments of the losses in their outfits and of the amounts due tjie Govern- 
 ment" the officers' messes and shall collect such amounts and take them up 
 
 """The'^upp^^^^^^^ held responsible for the keeping of all 
 
 mess outfits upT their full allowance. He shall submit at the end of each 
 qifarter a ^atement Ion S. & A. Form 80] which shall be forwarded to the 
 
 9/13/17. 
 
 &EC. 18. — GENERAL STORES. 
 
 98a 
 
 Bureau of Supplies and Accounts, showing the number and value of the articles 
 surveyed and condemned under the separate headings of table linen, glass, 
 china or crockery, and plated ware for each officer's mess; also the average 
 number of officers in each of these messes for the quarter, the total cost per 
 officer for the quarter, and a statement that the amount due from excessive loss 
 or breakage has been collected from the several officers' messes." (N. I. 2233-2.) 
 
 Surveys should state the period during which the breakage occurred. 
 
 "All articles of china or glass issued to officers' messes which may be broken, 
 chipped, cracked, or otherwise rendered unfit for reissue may be replaced by 
 
 9/13/17. 
 
SEC. 18. — GENERAL STORES. 
 
 99 
 
 requisition if tlie losses, etc., have not exceeded five per cent per quarter on the 
 total invoice value of these parts, respectively, of the outfit, and also when the 
 excesses in losses, etc., above five per cent have been deposited by the treasurer 
 of the mess concerned with the supply officer to the credit of miscellaneous 
 receipts. In the case of plated ware, surveys may be held for repairs occasioned 
 by ordinary wear, but no percentage will be allowed for its damage or loss. In 
 the case of linen surveys may be held, but it must be shown in each case that all 
 possible care was taken of the articles surveyed. Accumulations of allowance 
 are not authorized; settlement must be made at the end of each quarter." 
 (N. I. 4427-1.) 
 
 " Articles of china or glass issued to officers' messes shall not ordinarily be 
 subject to survey, but in cases of breakage or loss in excess of the regular 
 allowance set forth in the preceding paragraph, due to exceptional or unavoid- 
 able causes, in which it is clearly shown that proper care and supervision have 
 been exercised by those responsible, such articles may be surveyed and may be 
 renewed without cost to the mess concerned." (N. I. 4427-2.) 
 
 " Rquisitions submitted by the supply officer of a ship to maintain the full 
 outfits of mess equipment for officers' messes shall contain a statement that the 
 provisions of article I 4427 have been complied with." (N. I. 4471-3p.) 
 
 Metals. — 
 
 Designation. — "The reference to gauge numbers and gauges to specify the 
 diameter or thickness in ordering wire, cable, rods, tubes, and sheet metals shall 
 not be made. Wires and cables, heretofore specified by gauge numbers \^ill be 
 specified by the area in circular mils. Solid wire may be specified by the diam- 
 eter in mils when desired. Rods will be specified by diameter in mils. Tubing 
 will be purchased by outside diameter in inches and the thickness of the wall 
 will be specified in mils (thousandths of an inch). Sheet steel and iron, both 
 black and galvanized, will be purchased by weight per square foot. Other sheet 
 metals will be purchased by thickness in mils or by weight per square foot, in 
 accordance with commercial practice. In leaflet and other specifications sheet 
 metals will be specified by thickness in mils or by weight per square foot, or 
 both, as may be necessary." (N. I. 4654-2e.) 
 
 For weight table for sheet steel, see S. A. M. 2023. 
 
 
 Thickness in decimals of an 
 
 
 Thickness in decimals of an 
 
 
 
 inch. 
 
 
 
 inch. 
 
 
 Number 
 of wire 
 
 
 
 Number 
 of wire 
 
 
 
 
 
 
 
 
 
 
 gauge. 
 
 Birming- 
 
 American 
 
 U.S. 
 
 gauge. 
 
 Birming- 
 
 American 
 
 U.S. 
 
 
 ham or 
 
 cr Brown 
 
 Standard 
 
 
 ham or 
 
 or Brovm 
 
 Standard 
 
 
 Stubbs, 
 
 &Sharpe. 
 
 for plates. 
 
 
 Stubbs. 
 
 & Sharpe. 
 
 for plates. 
 
 000000 
 
 
 
 0. 46875 
 
 11 
 
 0.120 
 
 0.09074 
 
 0. 1?500 
 
 00000 
 0000 
 
 
 
 .43750 
 .40625 
 
 12 
 13 
 
 .109 
 .095 
 
 .08081 
 .07196 
 
 .10937 
 .09375 
 
 ""■6."454* 
 
 '6.' 46666' 
 
 000 
 
 .425 
 
 .40964 
 
 .37500 
 
 14 
 
 .083 
 
 .06408 
 
 .07812 
 
 00 
 
 ..380 
 
 .36480 
 
 .34375 
 
 15 
 
 .072 
 
 .05707 
 
 .07031 
 
 
 
 .340 
 
 .32486 
 
 .31250 
 
 16 
 
 .065 
 
 .05a82 
 
 .06250 
 
 1 
 
 .300 
 
 .28930 
 
 .28125 
 
 17 
 
 .058 
 
 .04526 
 
 .ose?,"* 
 
 2 
 
 .284 
 
 .25763 
 
 .26562 
 
 18 
 
 .049 
 
 .04030 
 
 .a'looo 
 
 3 
 
 .259 
 
 ..22942 
 
 .25000 
 
 19 
 
 .042 
 
 .03589 
 
 .04375 
 
 4 
 
 .238 
 
 .20431 
 
 .23437 
 
 20 
 
 .035 
 
 .03196 
 
 .08750 
 
 5 
 
 .220 
 
 .18194 
 
 . 21875 
 
 21 
 
 .032 
 
 .02846 
 
 .03437 
 
 6 
 
 .203 
 
 .16202 
 
 .20312 
 
 22 
 
 .028 
 
 .02535 
 
 .03125 
 
 7 
 
 .180 
 
 .14428 
 
 .18750 
 
 23 
 
 .025 
 
 .021W7 
 
 .02812 
 
 8 
 
 .165 
 
 .12849 
 
 .17187 
 
 24 
 
 .022 
 
 .02010 
 
 .02500 
 
 9 
 
 .148 
 
 . 11443 
 
 .15625 
 
 25 
 
 .020 
 
 .01790 
 
 .02187 
 
 10 
 
 ,. ._ 
 
 .134 
 
 .10189 
 
 .14062 
 
 26 
 
 .018 
 
 .01594 
 
 .01875 
 
 Masking. — In order that a uniform system may be followed by supply oflScers 
 in marking the ends of bar metal for convenience in identifying the various 
 9/18/17. 
 
100 
 
 CHAP. IV. — SUPPLY GENERAL SUPPLY SYSTEM. 
 
 SEC. 18. — GENEEAL STOBES. 
 
 100a 
 
 kinds when carried In stock asliore and afloat, the following colors will be used : 
 
 (S. A. M. 987.) 
 
 Pink: Brass. 
 
 Dark blue: Bronze: 
 
 Yellow : Shafting, cold-rolled and special screw steeU 
 
 Brown : Mild, medium, and machinery steel. 
 
 Green: Tool steel. 
 
 Red: Rivet steel. 
 
 White: Iron. 
 
 White, with red stripe : Nickel steel. 
 
 White, with blue stripe : Monel metal. 
 Musical instruments and supplies.-'' In making requisition for mufical In- 
 strument suDDlies care shall be exercisecl in describing parts required, giv ng 
 namS of instr^^^^ manufacturer in order that delay in miing rejuisi- 
 
 Sons bv having to communicate for additional information, may be avoided. 
 R^uisitlons for reeds in particular shall state tiie brand required." (N. 1. 
 
 ^^When musical instruments are received care shall be taken to see that they 
 are accompanied by the cases and extra parts." (N. I. 4M9.) 
 
 " Surveys on instruments shall contain tiie following information : Number 
 
 and make of instrument ; when received ; and whether the surveyed instru- 
 
 ment has been previously repaired." (N. I. 4590.) ^ ^^ „ii 
 
 All supplv officers in charge of "band instrumente shall keep a record of all 
 
 such instruments, giving descripticti of articles, its number, and the name of the 
 
 maker S^SoFmati^^^ shall appear on all transfers, invoices, surveys, re- 
 
 ports, and requisitions for repair." (S. A. M. 33^.) , * ^ t« «,oV 
 
 Tow pitch has been adopted for all Navy bands and orchestras. In m^- 
 
 ing requisitions for instruments, the number a^d description of the high- 
 
 1 Stch3 instrument to be replaced will be given. Upon receipt of the low- 
 
 ^ pUchS ^ItaSSents, those of high pitch will be immediately turned into 
 
 ^*Oi7 /?6l— (Dettn^* instructions as to inspection and precautions to be 
 obSrV^ in hand nng and stowage, see N. L 3341 et seq. ; Not chargeable to 
 monS allotments on expenditure, see par. 302; /^^^^^^^^f^y /^P^^f,^^^^^^^ 
 f7oaZ above- Disposition of containers, see Containers, above.) Fuel oil is 
 S^urabirby orde^ under annual contract in certain ports, in accordance with 
 cSons and specifications published to the service by the Bureau of Su^ 
 
 ^"^FS^foliThairnot be received from any commercial supplier who is not a 
 narty to the annual contract for supplying fuel oil for use afloat except in 
 S where no contracts are in effect, or in cases where the regular contractor 
 i^^able to make satisfactory delivery. Should such action become necessaij. 
 the procldure followed shall be the same as given in Art. I 3348, except that 
 ihe oil^n not be taken on board until a complete analysis has been made by 
 «v,^if«S Tn this case the letter of transmittal shall also include the chemist's 
 «n«i v?if a stetemeS Vthe re^^^^ for such loading, and a description of the 
 S?^'f ilcimiS aTt^^^ place of delivery. A copy of this letter shall be attached 
 ?o^he quart^irf^^^^^ oil report rendered to the Bureau of Supplies and Ac- 
 
 *^lS* rLelthig^'f^other than coal, the procedure laid down concerning the 
 mersur^Srof cial deliveries and requiring the supply officer to enter into 
 S^fttenTcTeement with the contractors concerning the methocl of measurement 
 Sf«!iZ follow^ as closely as circumstances will permit, subject to provisions 
 ScL'^tef^ofNaval Instructions. (N. L 4430.) (See par. 495, (^al ) 
 
 "Fuel oil shall not be received from any commercial supplier who is not a 
 party to the annual contract for supplying fuel oil for use afloat except in a 
 case of urgency." (N. L 3350.) 
 
 9/13/17. 
 
 Oily lubricating. — (Not chargeable to money allotments on expenditure, see 
 par. 302: Stowage, see Inflammables, above; Dispositions of containers, see 
 Containers, above.) Lubricating oil is procurable by order under annual con- 
 tract in certain ports in accordance with conditions and specifications published 
 to the service by S. & A. Two days' notice is required ; in certain foreign ports 
 longer notice must be given. (See Annual schedule.) 
 
 9/13/17. 
 
SEC. 18. — GENERAL STORES. 
 
 101 
 
 Lubricating oils shall be ordered in barrels or in bulk In every case in which 
 oils in cans and cases are not absolutely necessary. The necessity for oils in 
 cans and cases shall be stated on the requisition or order in every case in which 
 oils are so ordered. (S. A. M. 2030.) 
 
 The attention of the consumers shall be invited to the fact that the Bureau 
 of Steam Engineering requires reports as to the suitability of motor -Civlinder 
 oils purchased. (S. A. M. 1908.) 
 
 Oil, mineral {kerosene). — (Detailed instructions as to inspections, see ^. I. 
 8396;' Disposition of containers, see Containers, above.) "Kerosene shall iipt 
 be stowed below the water line, but shall be either stored on the weather deck 
 or kept in suitably constructed metal tanks not below the gim deck, and prefer- 
 ably near the extremities of the ship. Such tanks shall be fitted with pipes 
 ventilating to the atmosphere, with filling pipes from the weather deck, and 
 with liberal-sized overboard drain pipes, the valves of which can be operated at 
 a safe distance from the tanks in case of fire. This provision shall not pre>'ent 
 the keeping of small quantities of kerosene oil, not exceeding one gallon in any 
 one place, in other locations below decks where it is used for proper purposes." 
 
 (N. I. 3397-2.) ^ ^ . ^ 
 
 " Extreme care in handling kerosene, especially in filling tanks and in draw- 
 ing oil from them, is enjoined upon all persons in the naval service." (N. L 
 
 3397—3. ) 
 
 Paint and shellac— "AW paints and shellac, and paint for tinting purposes, 
 issued for use on shipboard under the cognizance of the Bureau of Construction 
 and Repair, shall be mixed ready for use and put up in closed containers. All 
 such paints, and painting and cementing generally shall conform to the require- 
 ments of General Instructions for Painting and Cementmg Vessels, General 
 Specifications, Appendix 6, approved by the Navy Department, and obtainable 
 from the Bureau of Construction and Repair." (N. I. 4583-1.) 
 
 Raw paint material may be issued to ships on " in excess " requisitions in 
 sinall quantities for special purposes, which purposes shall be stated on the 
 requisition. Small quantities of alcohol may be issued for thinning shellac if 
 necessary." (N. L 4583-2.) 
 
 (For paint drums to be turned in, see " Drums— Empty paint— Return of. ) 
 
 Pine, white.—" Requisitions shall not be submitted for white pine except in 
 cases where that material and no other will answer the purpose intended. 
 When a cheaper material will answer the purpose, western or Mexican pine, Ore- 
 gon pine, yellow pine, spruce, or equivalent material, depending on the locality, 
 shall be called for." (N. I. 4582-2.) 
 
 Presentation sets. — " Silver services and other articles of value presented to 
 vessels shall be carefully inventoried and the actual or appraised value taken up 
 on the Supplies and Accounts equipage books as a separate item. In the case of 
 a new vessel they shall be taken up on the first quarterly balance sheet renderetl 
 after the presentation. The receipt shall be substantiated by an appraisal sur- 
 vey and memorandum invoice showing the items, the name of donor or donors, 
 and the date and circumstances of the presentation. Thereafter such articles 
 shall be accounted for in all respects like other equipage except that losses by 
 survey are not chargeable to any appropriation. If turned into store they shall 
 be invoiced like other equipage, taken up in the survey account as a separate 
 item and transferred to the used material account at invoice value. When reis- 
 sued they shall be invoiced under Title B without charge to an appropriation. 
 All invoices for this class of material shall be itemized." (N. I. 4404-1.) 
 
 " The Secretary of the Navy is authorized to accept and care for such gifts in 
 the form of silver, colors, books, or other articles of equipment or furniture as, 
 in accordance with custom, may be presented to vessels of the Navy by States, 
 municipalities, or otherwise. The necessary expense incident to the care and 
 preservation of gifts of this character which have been or may hereafter be 
 accepted shall be defrayed from the appropriation * Maintenance, supplies and 
 accounts.'" (N. L 4404-2.) 
 
 5/24/17. 
 
102 
 
 CHAP. IV. — SUPPLY — GENERAL SUPPLY SYSTEM. 
 
 "All presentation silver services shall be repolished and put in repair before 
 
 ^^RubhJ-^ rl^bb^' products are liable to deteriorate if not used within six 
 or twel^ months tw large a stock should not be carried. Stock should be kept 
 ?n a ^1 Xypla^the darker the better. Rubber should not be stored near 
 or inZtacJwUh^il, gasoline, benzine, etc.. as these agents dissolve rubber into 
 
 cement. (S. A. M. 1930.) 
 Shellac, see Paint, above. 
 
 iLTon'/rrsho^ld'he'r^^^^ "Naval supply account; 'according 
 
 to the Snatkms and deifications set forth in the Catalogue of Stationery 
 issued by the Navy Department, procurable upon application to the Bureau of 
 sSies and Accounts. The allotment of each ship's department is chargeable 
 wUh the Stationery Issued to that department; stationery issued for the use of 
 rfianiains commanding officers, and navigating officers is chargeable to the allot, 
 m^nt uSLr^Maintenance, S. & A." Pencils, paper, etc can not be supplied 
 St^ personnel for use in their studies at Government expense. (S. A. M. 
 0977 ) 
 
 Tnihitr) Stowage of see Inflammables, al)ove. ^ . , 
 
 ?oSoe« etY^^ gyro gears, and torpedo tubes shall not be In- 
 
 ch^Jd in r^uisitions, butshall be made the subject of a request by letter to the 
 Chfef of Jh? Cr^u of Ordnance, which letter shall state the reason for the 
 rJ«nLt and 5ve the register number of the torpedo, gyro, or tube which is 
 rS^ to be replaced The above articles are subject to survey in accordance 
 ^X provisTons oTchapter I 40." (N. I. 4471^.) (Expenditures of torpe- 
 
 '''7urp^U^^i^vJ'^eT^ Inflammables, above; Disposition of containers, 
 
 '^T^X!'aTcomputing machines (annual report, ^ P/^' 324)^" The 
 «r.t makine aDpropriations for the naval service for the fiscal year 1913, 
 lonrr^ Au^T22, 1912, provides: 'That hereafter worn-out typewriting and 
 coKIng Sines for the Naval Establishment may be exchanged as a part of 
 SrDurchase price of new ones.' The following instructions wil govern In all 
 SLs of pufch^ase or exchange of typewriting or comput ng machines under the 
 nrovisions of the act above referred to." (N. I. 4571-1.) 
 
 "^ "I\l r^^^^^^ for the purchase or exchange of or repairs to all typewriters 
 
 and comTting machines for use on vessels of the Navy shall be submitted to 
 Ae Bureau of Supplies and Accounts for approval. The commander m chief 
 St^ Asiatic Station is authorized to act for the Chief of the Bureau of Sup- 
 Sues a^d AcS)unts m or disapproving requisitions submitted by ships 
 
 on that station, but in no instance will the allowance for the various depart- 
 mpnt^ of the different ships be exceeded without prior authority from the 
 Su^Su of slppU^an/ and no purchases of typewriters shall b^ 
 
 ^«^o nn thP Asiatic station, except in extreme emergency, in which case full 
 ^?^rt SiaU bt m "d^^ of Supplies and Accounts. Ship's requ Is ; 
 
 «^s from vessels on the Asiatic Station shall be filled from stock at Cavite." 
 
 ^^♦Tv^w^ri?ers and computing machines for use on vessels of the Navy shall 
 not Kchas^' exchanged, ripalred or Issued from store until the requisition 
 th*.ppfor has been approved as provided herein." (N. I. 4571-3.) 
 
 When t?^^U^ computing machines afloat are exchanged there is no 
 
 ch^ngrmidl^ the title or invoice price under which carried. The cost of 
 eSng™1s merely charged to Title C, and the number of the new machine is 
 ^Mibstituted for the old one on the ledger. (N. I. 4571-16.) 
 
 " Exclil^ge of or repairs to typewriters and computing machines (ashore and 
 afloat) will in all cases be covered by surveys. (N. I. 4571-3a.) 
 
 "When surveys on typewriters afloat have been called no requisitions should 
 be s^bmUted Stll afl^the approval of survey by S. and A., except where 
 
 5/24/17. 
 
 SEC. 18. — GENERAL STORES. 
 
 103 
 
 there is insufficient time to await formal action by the bureau on the survey. 
 In the latter event the requisition should accompany the survey. All surveys 
 for typewriters afloat should be forwarded to S. and A. for its approval.*' <S. 
 A. M., 3074.) 
 
 "Typewriters and computing machines will in all cases be carried 00 the 
 books at the original purchase price. 
 
 " When a typewriter or computing machine which is carried on the books of a 
 vessel is exchanged for one at the same price the amount paid in exchange will 
 be charged to Title C, and no entry will be made on the balance sheet and 
 the only entry made on the ship's books will be the change in make, model, 
 description, or number of the machine as may be necessary. 
 
 " When the purchase price of a new machine obtained in connection with the 
 exchange of an old one is different from the original purchase price of the old, 
 the amount paid In exchange will be charged as indicated above, and the dif- 
 ference in purchase price of the two machines will be taken up or expended 
 from the balance sheet as may be necessary. 
 
 " For instance, if the original cost of an old machine is $67.50 and the cost 
 price of a new machine obtained by exchange is only $62.50, it will be necessarj- 
 for the difference in value ($5) to be expended from the books and the trans- 
 action shown on the balance sheet." (S. A. M., 3697.) 
 
 " Typewriters for all departments of a ship will be considered as equipage 
 under the cognizance of the Bureau of Supplies and Accounts." (N. I. 4571-4.) 
 
 Contracts are' entered into by the General Supply Ck)mmlttee, of Washington, 
 D. C, for * * * typewriters. 
 
 Upon receipt of requisite authority (i. e., approved ship's requisition) the 
 supply officer of the vessel will place order direct with the Washington ageno* 
 of the typewriter company. 
 
 The certificate on the face of the public bill, indicating method of purchase, 
 will be filled in so as to show that the articles were secured in accordance with 
 sections " 1 " and "A," and on the reverse side of the public bill, after the words 
 " under formal contract," there will be inserted " G. S. O. Contract" (S. A. M.. 
 
 4013.) 
 
 Requisitions for repairs or replacement should not be submitted if the ma- 
 chine has been in use less than two years, as the contractors are required to 
 keep all machines in repair for that length of time. This does not include the 
 renewal of cylinder or platen nor repairs necessitated by other than ordinarj- 
 wear and tear. No repairs can in any case exceed $15. Where the cost of 
 repairs to a machine amounts to $9 or over, the Underwood Typewriter Oo. 
 guarantees the machine for a period of one year. Where the cost of repairs 
 Is below $9, the machine is further guaranteed for a period of six months. 
 Many instances have been observed where repairs to typewriters are postponed 
 until after expiration of the guarantee period. In some cases the necessity 
 for repairs has no doubt been apparent prior to such expiration. Particular 
 care should be exercised to take advantage of the agreement whenever prac- 
 ticable. 
 
 " Ship's requisitions for typewriters shall be prepared in the same manner as 
 requisitions for other items of ship's equipment. Other Items shall not be in- 
 cluded In requisitions for typewriters. Requisitions for typewriters shall show : 
 
 "(o) Whether the machine required Is 'In excess' or 'not In excess* of al- 
 lowance. 
 
 "(&) If 'In excess' of allowance, the necessity for the increased allowance. 
 
 "(c) Number of machines on hand in the department of the ship submit- 
 ting the requisition. 
 
 "(d) If to replace an old machine, the make, model, and serial number of the 
 old machine, the length of time it has been in use, and a reference to the sur- 
 vey recommending disposition of It A copy of the survey shall be forwarded 
 with the requisition." (N. I. 4571-5.) 
 
 5/24/17. 
 
104 
 
 CHAP. TV. — SUPPLY GENERAL SUPPLY SYSTEM. 
 
 «^*>^ «Pica» tvDe (12-point, 10 to the inch) shall be used in all typewriters 
 pnrihLrf^r thTnaVal^rvice ashore -^,^o%^^ ^^^ ^^sS^ on^'tie 
 
 "^^^^mimols^^orf^^^^ to typewriters in use on vessels of the Navy shall 
 notSdfother items and shall be prepared in the same manner as requisi- 
 ^onfforrlDaiTf to other articles of ship's equipment. They shall show on the 
 ioTfwI^f ?hP make model serial number of the machine, style of type, and 
 Sfle^Tof tfme U haTb^^ statement as to whether ^or not previous 
 
 rpLirs ha^^ been made, with the date and cost thereof." (N. I. 4571-7.) 
 ToMPUTiNG M^^^^ Ship's requisitions for computing machines or the 
 
 excZTether^f shall be submitted to the Bureau of Supplies and Accounts^ 
 These miuisitions shall show the number of machines on board, with the make 
 ^nfm^l^l thereof the date of receipt .and the offices in which used. If to i;e- 
 Xce^ old m^^^^^^^^ shall be made to the survey recommending^^^^^ 
 
 position, and a copy of the survey shall accompany the requisition. (N. L 
 
 ^^"^Sh?D's reauisitions for the exchange of computing machines shall be accoin- 
 n«ni^ bv aTest^ate from one or more computing machine companies as to 
 ?he ^ouy?haf^llL a^ for the old machine. All bids on ship s requi- 
 
 slSonrinvoMng exchange, shall be subnjitted to the Bureau of Supplies and 
 
 ^'^R^'uis^SoL'forrepairs l^'c^mputing machines for use on vessels of the 
 N«JvTan not include other items and shall be prepared in the same manner 
 ^s^uis ions Sroiher items of ship's equipment. They shall show on the 
 ?lceTer«)f the make, model, and serial number of the machine, the length of 
 tfmt it h^ h^n in u^ and whether or not previous repairs have been made 
 wkS L dat^nd "ostlher^f . Unless impracticable, they shall be accompanied 
 by estimate from the nearest agent as to cost of repairs ' (N I. 4571-12.) 
 ^^r^sh and liquid dners.-Stowage of, see Inflammables, above. 
 
 Wn^tp Stowage of, see Inflammables, above. 
 
 Watlr, /reX- (Not chargeable to money allotments on expenditure, see par. 
 
 302 ) 
 
 1 U. S. liquid gallon =231 cubic inches. 
 
 1 U S. liquid gallon = 8.335 pounds. 
 
 269 U S. liquid gallons = 1 ton of 2,240 pounds. 
 1 British imperial gallon =277 cubic inches. 
 1 British imperial gallon = 10 pounds. 
 224 British imperial gallons= 1 ton of 2,240 pounds. 
 Note —At navy yards water is supplied from water mains alongside dock or by 
 wit^barg^ if anchored out in stream, upon request made on commandant of 
 r ^hf^w«tPr will be invoiced by the supply officer of tiie yard to the sup- 
 ^f'^Affi^r orthe sWd who will take up tiie water in Titie X Naval Supply 
 ply officer of tiie Ship wnow^^^ y appropriation Fuel and Trans- 
 
 i'rrt^'n irCth m^^^^^ (Staten Island) water is usually 
 
 ^^owo'frnm Vcontractor who is paid on public bill. A copy of contract for 
 watef 1^ as"^ HgS^^^^^^ be obtained upon application to tiie supply 
 
 officer of the New York Navy Yard. 
 
 Wire reel*.— Disposition of. see Containers, above. 
 
 5/24/17. 
 
 Section 19.— GENEKAI SUPPLY ACCOUNTS AND RETUKNS. 
 
 Note. — See also paragraph 951 et seq. 
 
 311. Equipage — General instructions. — (Appropriations, see par. 933; Title 
 B, see par. 938.) "Articles of equipage, Title B, shall be requisitioned for by the 
 supply officer under the appropriate annual appropriations, and when received 
 shall be taken up and accounted for by him under Title B, in stock ledgers, 
 separately for each of the ship's departments. Separate returns shall be rendered 
 for each of these departments." (N. I. 4423-13.) 
 
 All receipts and expenditures will be covered by vouchers from which entries 
 will be made in the ledgers. Equipage purchased will be paid for under the 
 annual appropriations concerned and will be taken up from memorandum copies 
 of public bills in the same quarter as purchased. Receipts from navy yards will 
 be covered by store invoices and summaries of store invoices ; losses by survey 
 will be covered by survey reports and by invoices. All other receipts and 
 expenditures will be covered by invoices. 
 
 Equipage inadvertently invoiced to the vessel under Titie X will be taken up in 
 Titie X and then invoiced to the proper Title B account. Supplies inadvertently 
 invoiced to the vessel under Title B will be taken up in Title B and then invoiced 
 to Title X. 
 
 312. Equipage — Stock ledgers and vouchers. — The supply officer shall main- 
 tain " stock ledgers for equipage (Title B) separate for each of the ship's depart- 
 ments of Navigation, Ordnance, Ck)nstruction and Repair, Steam Engineering, 
 and Supplies and Accounts, five in all." (N. I. 4853-3.) 
 
 A ledger abstract should be maintained for each of the stock ledgers, as a reci>rd. 
 by total values of vouchers, of all debit and credit transactions, the smallest unit 
 of entry to be the aggregate value sho\vn on any summary or vouclier in»t 
 summarized. 
 
 Stock ledgers and abstracts thereof will be balanced quarterly. 
 
 (ft) Receipts. — Each receip.t voucher should be given a serial number, and all 
 copies of the voucher and its subvouchers should be indorsed with this number. 
 In the case of receipts from navy yards, the subvouchers (Store Invoices, Form 
 127) should be assembled under and attached to the voucher covering them 
 (Summary of Store Invoices, Form 176). Entries in the stock ledger should 
 comprise the date, serial number, invoice number (or number of public bill 
 afloat or abstract of bureau voucher), source, quantity, unit price, and total value. 
 
 The original of each receipt voucher will be filed for forwarding with the 
 quarterly returns ; a copy (to which, in the case of a summary, shall be attached 
 all store invoices pertaining to it) will be retained in the permanent records of 
 the office for the department and quarter concerned. 
 
 (&) Expenditures. — ^Each expenditure voucher will be prepared on invoices 
 (Form 71) and a serial number should be indorsed on all copies. An original 
 and four copies shall be prepared for expenditures by transfer ; an original and 
 one copy for expenditures by survey. 
 
 The unit price of an item will be the average price on the stock card, obtained 
 by dividing the net balance of value by the net quantity on charge. 
 
 ' Expenditure entries will be made in the stock ledger, consisting of the date, 
 serial number, destination or survey number, quantity, unit price, and total 
 
 value. 
 
 When articles are transferred to other departments, invoices will be inscribed 
 " Credit (appropriation from which transferred) ; Debit (appropriation to 
 
 5/24/17. 105 
 
106 
 
 CHAP. IV. — SUPPLY — GENEBAL SUPPLY SYSTEM. 
 
 which transferred)." When articles are transferred to Title X, the debit nota- 
 tiorwllT^Ts foiiows: "Debit General Account of Adva^ee^^ag^ Supply 
 Account " All such transfers wiU be reported quarterly on Form 222, as pro 
 
 "%e ^r of'an S'p^nditure invoices will be retained in the Penna-ny- 
 nrrt, nfthP office for the department and quarter concerned. In the case or ex- 
 ^nmtl^bf transfer the 'original voucher and three a>pies will be ^or^S'SS 
 tn fhPir destination for receipt and return of two copies, one of whlcn wiu oe 
 iorwSd^^itS the quarterly^eturns. In the case of expenditures by survey, 
 the oriffinal voucher will be forwarded with the quarterly returns. 
 
 lis »eqi5Stion file.-Requisitions will be given serial numbers (in on^ 
 series 'orS" each bureau), and a file copy of each requisition should be 
 ^^^n a fo?5er, ?or use in filing correspondence pertaining to the requisition 
 knd all data concerning action thereon and completion thereof 
 
 314. Record of surveys.— A record of surveys will be maintained, in which 
 will be ent^ed the date, number, department, missing or unfit, n^«»ber of iten^ 
 br^f dSuon of items, date of approval, disposition recommended date 
 t^raedtof or store or repair, number of requisition to replace, date of return 
 
 "^^afr's^pSue^General instructions.- (Description of naval fuPPly^ac 
 co^l'^^^^^Title X, see par. 944.) Two accounts are maintained by a 
 suDDlv^cer afloat for general supplies, viz, ordnance account (S. O.) for 
 cl^^ 12 3 and 4 (other than ammunition and ammunition containers which 
 ar^^ried by tiie gunnery officer under ordnance account (G O.) ; and naval 
 supp^acTount for 111 other general supplies (i. e.. all other stores classified as 
 TiSeC, other than provisions, clothing, ship's store supplies, Marine Corps, an.l 
 medical supplies). Stores carried in these two accounts are under Title X. 
 
 All re^ipt^^^^^^^ expenditures will be covered by vouchers from which entries 
 win bl made in the ledgers. Purchases will be covered by memorandum copies 
 S publirbills ; receipts from navy yards will be covered by store invoices and 
 
 '^"XmlterlaT^VT^^^^^ by the supply officer of the ship under general 
 account of advan^s shall be taken up on his books under the naval supply 
 a^unt and no material to be taken up in the naval supply account shall 
 STWchas^ under any of the annual appropriations, but shall be pur- 
 Sai^ under general account of advances. Thus, all purchases of con- 
 ^Se suDDliei (Title X) to be taken into the naval supply account shall be 
 S indS^ge^^^^^^ of advances, while all purchases of equipage (Tit e 
 
 S) shall be made under the proper annual appropriation and taken up in the 
 stock account of the ship's department concerned. (N. I. 48o5-l.) 
 
 "All Sic bills taken up in the naval supply account shall be paid during 
 the quarter in which they are taken up, whenever it is practicable to do so. 
 
 ^^'AU ^S^riils received from navy yards and stations under Title X, naval 
 supplv account, shall be taken up by the supply officer of the ship m the naval 
 suDp V am)unt. This rule to apply even though articles excepted from the 
 Sation of the naval supply account aboard ship may be invoiced inadvertently 
 ?rthe ship under Title X, naval supply account. In the latter case the articles 
 ^hnl be taken up on the books of the supply officer under naval supply account 
 and invoiced immediately to the books of the proper department, the transaction 
 Sefng™ted on S. & A. Form 69 [Art. I 4854 (2) I Such transactions do not 
 affect the ship's department allotments." (N. I. 48o5-3.) 
 
 aneci lue p^ ledger for supplies (Title C) carried under the general account 
 of advances— naval supply account Title X and under the ordnance account 
 rS O ) Title X On tenders and supply ships these accounts include both sup- 
 plies and equipage in store for general issue." (N. I. 4853-2.) 
 
 6/24/17. 
 
 SEC. 19. GENERAL SUPPLY ACCOUNTS AND RETURNS. 107 
 
 Items will be entered by classes (par. 153). To ensure the proi)er entry and 
 arrangement of items in stock ledgers, the physical characteristics of the stock 
 must be carefully scrutinized. Items which are identical or which, having the 
 same nomenclature, closely resemble each other In their specifications, cost, etc., 
 will be entered on the same sheet. In case of wide discrepancies in costs, invoice 
 prices should be made the subject of inquiry. ^ ,^ 
 
 The stock ledger will be balanced quarterly. The balances by classes should 
 agree with the class ledger (par. 317). ^ ^ .. 
 
 (0) Receipts.— Each receipt voucher will be given a serial number, and all 
 copies of the voucher and its subvouchers will be endorsed with this number. 
 In the case of receipts from navy yards the subvouchers (Store Invoices, Form 
 127) should be assembled under and attached to the voucher covering them 
 (Summary of Store Invoices, Form 176). Entries in the stock ledger will com- 
 prise the date, serial number, invoice number (or number of public bill afloat 
 or abstract of bureau voucher), source, quantity, unit price, and total value. 
 Vouchers will also be posted in the class ledger. The original of each receipt 
 voucher will be forwarded with the quarterly returns; a copy (to which, 
 in the case of a summary, shall be attached all store invoices pertaining to it> 
 will be retained in the permanent records of the office for the quarter con- 
 
 cerned 
 
 (&) Expenditures.— All expenditures will be made by invoice (Form 71) or by 
 stub (Form S. & A. 129A), and items will be entered thereon in classes with 
 class totals by value. Expenditures will be made at the average price of each 
 item, obtained by dividing the net balance of value on the stock sheet by the net 
 quantity on charge. 
 
 (1) By invoice.— Transfers of supplies and expenditures on missing surveys 
 will be prepared on invoices (Form 71) and a serial number will be indorsed 
 on all copies. An original and four copies shall be prepared for transfers ; an 
 original and one copy for expenditures by survey. Transfers of Title X sup- 
 plies to other supply officers ashore and afloat will be made under "Naval 
 supply account" (Title X), and such designation shall appear on the invoices. 
 Issues to a vessel whose accounts are handled by a parent ship oi>erating under 
 the general supply system will be made by invoice under Title X to the supply 
 officer of the parent ship. Issues to ships not operating under the general 
 supply system, either directly or through a parent ship, will be made by invoice 
 to Title C (ship's department concerned), further covered by receipts taken 
 on S. & A. Form 69, "Quarterly transfer statement— N. S. A. credits." (See 
 pars. 322-5.) In the case of transfers to other appropriation accounts or ex- 
 penditures by missing surveys, vouchers will be inscribed " Credit general 
 account of advances; Debit (appropriation chargeable)." Expenditure entries 
 will be made in the stock ledger, consisting of the date, serial number, destina- 
 tion or survey number, quantity, unit price, and total value. Invoices will also 
 be posted in the class ledger. A file copy of expenditure invoices will be plaee^l 
 in the permanent records of the office for the quarter concerned. In the case of 
 expenditure by transfer, the original voucher and three copies will be forwarde*! 
 to their destination for receipt and return of two copies, one of which shall be 
 forwarded with the quarterly returns. In the case of expenditure by survey 
 the original voucher will be forwarded with the quarterly returns. 
 
 Weekly invoicing of stores issued on memorandum receipts, see below. 
 
 (2) By s*«6.— Issues to ship's departments for use, as provided in paragraph 
 300, shall be made on stubs (Form 307) when the stores are issued, or weekly 
 on invoice from memorandum receipts taken at the time of issue. Each stub 
 shall be given a serial number. Expenditure entries in the stock ledger will be 
 made when the stubs are prepared and priced, and will cofisist of the date, stub 
 number, department, quantity, unit price, and total value. Stubs will also be 
 posted in the record of stubs and of money allotments and in the class ledger. 
 One copy of each stub will be retained by the head of the department concerned. 
 
 5/24/17. 
 
108 
 
 CHAP. IV. — SUPPLY — GENERAL SUPPLY SYSTEM. 
 
 The original, receipted by the head of the department, will be filed by the sup- 
 
 shown on the various receipt and expenditure vouchers, ^o entry of ^^\^'f 
 i< nossible and none of values except as class totals. In this book Individual 
 te^shatlbTeSurely disregarded, the smallest unit of entry being the aggre- 
 ^tTvalue of the clai shown on any voucher. From this class >ed|erS & A. 
 Form No 157a. class balance sheet Is prepared quarterly. (N. I. 485iS-4.) 
 m^e c?ass iJdger will be balanced quarterly. The balances, by classes, should 
 
 "^aW^'^'idS^^fi!^ -Requisitions under naval supply account should Ije 
 gifenseS^ numbers and a flte should be maintained similar to the file for Title 
 
 ^3T9"'"Xtm\T^dtl"y «™fnruS'reco^ (S. & A. Form 3«)6) will be 
 maintin^^Xw tte state of tte allotments and as a record of stubs issued." 
 
 ^Vd^f 'returns from supply officers of ships shall be, forwarded to the 
 Bur^u of Supplies and Accounts without folding, 1. e., flat." (N. I. 4854-11.) 
 The ponfpnts shall be plainly marked on the envelope. . . . ^ ^ j _ 
 
 ReturnTwilfbe ren^^^^^ quarterly and must be forwarded w/thin twenty days 
 after the close of the quarter. The commanding officer shall be informed by 
 ?ettfr wLn riturns have been forwarded. A copy of all returns shall be re- 
 tafn^Tn theTrmanent files of the office. Returns for fractional periods upon 
 detachment are not required. (See par. 304.) 
 
 fl-Q^^S^rl^^ylall^^^^^^ Form No. 58), -ering equipage (^^^^^^ 
 
 R^onlv shall be prepared by the supply officer for each of the ships dg^art- 
 mL?s and forward^ to the Bureau of Supplies and Accounts within twenty 
 Tys after thH^iration of the quarter for which rendered, accompam^ by 
 an receipt and e^enditure vouchers pertaining thereto, listed on S & A Form 
 No 14T\ The ^ificate 'Stock ledger has been balanced with this balance 
 sheet 'shall appear on the balance sheet over the signature of the supply officer. 
 
 ^^'On^SSi^quarterly balance sheet submitted the date of the last inventory 
 
 "" All'exS'ur^'oJtf^^^^^^^^ made in accordance with survey will be accom- 
 
 '^r'^^lt^aTofVX^Zl^^^^^^^ & A. Form No. 147), which shall accom- 
 pany The naval supply and ordnance balance sheets, shall segregate all receipts 
 from purchases and show the names of the persons or firms supplying the 
 mat^ria^s and the amount of the bills paid. All receipts from navy yards and 
 Sfttions than also be segregated, and shall show the name of the yard or station 
 from which the matenllsw^^^^ as well as the amount of each sum- 
 
 man- R^eipts from other supply officers afloat shan show the name of the 
 ^esSi amfthe amount of each voucher. In a similar manner all other receipts 
 
 ^'^'s— ri^'^^^^ receipts from supply officers of yards 
 
 and stSkm" Rendition of returns shall not be delayed awaiting summaries; 
 ?n the even'- that suiSnaries are not received in time to be included on the 
 Abstract they shall be omitted until the following quarter Separate mvmces 
 shall not be shown as receipts nor shall dummy summaries be prepared. (N. L 
 
 ^l^^AhstracU of expenditure vouchers (S. & A. Form No. 147), which shall 
 flPrnmnanv the naval supply and ordnance balance sheets, shall show e±pendi- 
 f,^ arrJnge^Tk manL^^ simnar to that in which receipts are listed, the 
 
 5/24^17. 
 
 SEC. 19. — GENERAL SUPPLY ACCOUNTS AND RETURNS. 109 
 
 abstracts to show the name of the ship to which expenditures have been made 
 and the name of the ship's department and the amount to each. This applies 
 not only to Issues to other vessels but also to the issues to the departments of 
 the vessel from which the return is rendered." (N. I. 4854-9.) 
 
 4. Transfer statement other than N. 8. A. credits (Form 222), see par. 322-7. 
 
 5. Statement of officers' m^ess outfits {Form No. 80) will be rendered quar- 
 terly in accordance with instructions set forth in paragraph 305. 
 
 322. Quarterly returns, Title X: 
 
 i. **A quarterly balance sheep (S. & A. Form No. 157b or 157c), covering naval 
 supply account TiUe X stores, and one for ordnance Title X stores, shall be 
 prepared by the supply officer of the ship and forwarded to the Bureau of Sup- 
 plies and Accounts within twenty days after the expiration of the quarter for 
 which rendered. Supply officers of tenders, or torpedo boats, and submarines 
 will render the above return within forty-five days after the expiration of the 
 quarter. The certificate ' Stock and class ledgers have been balanced with this 
 balance sheet and with each other ' shall appear on the balance sheet over the 
 signature of the supply officer." (N. I. 4854-7.) 
 
 Store invoices of receipts from navy yards subsidiary to a summary (Form 
 176) wiU not be forwarded. Stubs covering issues to ship's departments for use 
 will not be forwarded, being vouchered by Form 69. Expenditures or transfers 
 made, in accordance with survey will be accompanied by a copy of the survey 
 report 
 
 " On each quarterly balance sheet submitted the date of the last inventory 
 will be noted." (N. I. 2231-5.) 
 
 Surveys covering material lost, destroyed, or reduced in price shall show the 
 annual appropriation chargeable (see par. 296). 
 
 2. Abstracts of receipt vouchers (S, & A. Form 147). (See par. 321-2.) 
 
 S. Abstracts of expenditure vouchers (S. & A. Form 147.) (See par. 321-3.) 
 
 4. *' Class balance sheet (S. & A. Form 157a) shall accompany the naval 
 supply account and ordnance account quarterly balance sheets." (N. L 
 4854-10. ) 
 
 5. "Quarterly transfer statement afloat— N. 8. A, credits (S. and A. Form 
 69) shall show all credits to general account of advances — naval supply ac- 
 count and corresponding charges to each appropriation fund, etc., for the quar- 
 ter to which the statement pertains. The original and duplicate shall be signed 
 by each head of department and by the supply officer, approved by the command- 
 ing officer, and forwarded to the Bureau of Supplies and Accounts with the 
 quarterly balance sheet of the Naval Supply Account. If stores are issued to 
 departments of other ships a separate statement shall be prepared for each ship. 
 The issues " for use " shall be receipted for on the face of the form. All other 
 expenditures shall be substantiated by original signed invoices. In the case of 
 issues to the Marine Corps, to the Naval Militia, or to other departments of tlie 
 Government, the original signed invoice and one carbon copy shall be forwarded 
 with the quarterly returns." (N. I. 4854-2.) 
 
 A special Form 69, covering expenditures of material to a vessel not operating 
 under the general supply system, either directly or throu^ a parent ship, will 
 be prepared before the departure of such vessel from the vicinity, in order that 
 signatures may be obtained without delay. 
 
 Both copies of Form 69 forwarded with the quarterly returns shall be com- 
 plete in all respects, including signatures of the commanding officer, the supply 
 officer, and heads of departments concerned. 
 
 Transfers under Title X to other suw>ly officers, ashore or afloat, do not in- 
 Tolve charges to annual appropriations or credits to " Naval supply account " 
 and are reported only on the quarterly balance sheet. 
 
 6. "Report of expenditures from naval supply account afloat (S. and A. 
 Form 20) shaU be prepared quarterly by supply officers of vessels operating 
 under the general supply system and by supply officers of flotiUa tenders or 
 
 9/13/17. 
 
 73416'— 18 ^9 
 
110 CHAP. IV.— SUPPLY— GENERAL SUPPLY SYSTEM. 
 
 bases The original shall be forwarded to the Bureau of Supplies and Accounts 
 T^^thJqLrterly balance sheet and a copy to each bureau concerned. (N. L 
 
 ^^h Wnditures from Title X supplies as are not ^^^ff ^^J^^/^^^^^^^ 
 allotments will be explained on the reverse of Form 20 In accordance witn tne 
 
 ''^XlaMo^\T item^^^^^ in columns 2, 3, 4, and 5 which are not 
 
 '"^iJ^^Tha^rsh'wn'on this form should agree with the amounts reported 
 on the quarterly transfer statement afloat" (S. and A- Fonn No ^) 
 
 7 ** Transfer statement other than N. S. A. credits (S. & A. Form S£i) m 
 scribed TeK' renting credits to appropriations and charges to general 
 fo^t of advances on account of receipts in the naval supply account aBd 
 SeXLdOTe^its^ appropriations where naval supply account is not nvolv^, 
 shaU l^ re^deiS quarterl? to the Bureau of Supplies and Accounts in dupli- 
 Ste together \rith the original (not carbon) signed invoices to substantiate the 
 ^Mes^er^r TWs form shall not be used to report credits to general ac- 
 e^nt of aTances-naval supply account which shall ^e rej^^ed on S. & A^ 
 Form 69 Transfers of Title X stores between supply officers shall not be re- 
 ^^^ n; this form as they do not involve debits or credits to appropriations, 
 '^relf s?or^ arr^in^errl;! to the Marine Corps, to the Naval MUitia^^J^ 
 other deDa^ents of the Government, the original signed invoice and one addir 
 ?i^l cSTTn ^ch case shall be forwarded with the transfer statements." 
 
 ^^23 ^^S^ly report of work afloat (S. & A. Form 315) shall be prepared 
 bv sui)pW^%% of vessels operating directly under the general supply sys- 
 f L^o? ien^ng expenditures of material from Naval Supply Account Afloat 
 on a^uWwSrk^rfonned by the ship's force and chargeable to Titles D 
 on «f^^^^/^^rate report shall be prepared for each bureau to Include only 
 The work rtiarg^ to the bureau's appropriation, the original of which shall be 
 Jo^^?dllt^t^e bureau concerned and the duplicate to the Bureau of Supplies 
 ^l^AXooannis (N I 4854r-4.) (Work order system, see par. 300-3.) 
 """"iA l^uBl^^ort^We^riters, computing ^5<^Wn««' «*<^-^^^^^^^^ 
 offi^ ofrfiips in commission will prepare and forward to S. & A. Minjially 
 on MmS &^ a repori: of all Government-owned typewriters, ad^ng and 
 ^l^UtogmacWnrof every description, band and orchestra mstTuments 
 S a^c^registers IN USE (or that have been issuedf or use) on board 
 ^ch sMp ^that date. The reports will be on paper of official correspond- 
 «»nce size and will furnish information as follows: . , \ 
 
 « lvSvJriteTS.-(a) Kind (trade name); (b) Visible writing or not; (c> 
 LenSlTmbbeTc^linder roll; (d) Kind of type; (e) Model and serial num- 
 Har ^ma^e- (f) When and from whom received; (g) Date, character, 
 1 ^d cosTSf^P^ since receipt; (h) Present condition; (i) Probable period 
 S? fii^e usSShiess; Q) Appropriation under which purchased or invoiced; 
 (k) Cost as shown on public bill or invoice; (1) Department in which used; 
 (m) Number of old machine exchanged for new machine. x4o+4«o. n^ 
 
 "Adding and calculating machines.— (a) Kind (trade name); (b) Listing or 
 Tionlistinl- (c) Tabulating or not; (d) Number of columns; (e) Number of 
 macM^- (f) Date order^ and date received; (g) When and froin wj^ona 
 received- (h) Date, character, and cost of repairs since receipt; (i) Present 
 ronditioA- (i) Probable period of future usefulness; (k) Appropriation under 
 wW^^^^d or invoiced; (1) Cost as shown on public bill or invoice; 
 rm'i Number of old machine exchanged for new machine. , ^ „ ^ , 
 
 ^"J?S and orchestra instruments.-(a) Kind; (b) Number; (O Makei-s 
 name- (d) When and from whom received; (e) Present condition; (f) Prob- 
 able pCTiod of future usefulness; (g) Appropriation under which purchased. 
 or Invoiced; (h) Cost as shown on pubUc bill or invoice. 
 9/13/17. 
 
 SEC. 19. GENERAL SUPPLY ACCOUNTS AND RETURNS. IIOB 
 
 *< Safes. — (a) New or old pattern; (b) Number; (c) When and from whom 
 received; (d) Where located and by whom used; (e) Date, character, and 
 cost of repairs since receipt; (f) Present condition; (g) Probable period of 
 future usefulness; (h) Appropriation under which purchased or invoiced; 
 (i) Cost as shown on public bill or invoice. 
 
 ''Cash registers.— (a) Kind (trade name); (b) Type number of machine; | 
 (c) When and from whom received; (d) Date, character, and cost of repairs 
 since receipt; (e) Present condition; (f) Probable period of future useful- 
 ness; (g) Appropriation under which purchased or invoiced; (h) Cost, as 
 shown on public bill or invoice." (G. 0. 286—1917.) 
 
 9/13/17. 
 
CHAPTEK V. 
 
 SUPPLY— PROVISIONS AND GENERAL MESS. 
 
 Section 20.— PROCTJKEMENT OF PROVISIONS. 
 
 Note. — See also Pitting out the fleet, par. 141 ; public bills, see par. 679. 
 
 331. General instructions. — In general, the ship should, before departure 
 from port, be provisioned to normal capacity with such a stock as will maintain 
 a well-balanced ration for the longest practicable period. 
 
 " Perishable provisions shall not be procured in greater quantities than can 
 probably be used before spoiling." (N. I. 4544.) 
 
 In provisioning the ship to capacity frozen meats should be procured if prac- 
 ticable. If frozen meats are not obtainable, the supply officer should be conserva- 
 tive in his requirements of fresh meats, and when practicable they should be 
 received in Installments in order not to overtax the ice machine. Due considera- 
 tion must in all cases be given to the efficiency of the ice machines, particularly 
 in the tropics. In hot weather it is advisable to take on meats in the early 
 morning or after nightfall. The keeping qualities of " undrawn " fowl are su- 
 perior to those of " drawn " fowl. In freezing weather or in very hot weather 
 care should be exercised not to overstock with fresh vegetables. 
 
 Percentages of fresh meats and vegetables. — " Of the total quantities ordered 
 under contract or procured by open purchase during any one month, or in any 
 port fitting out for sea, at least 70 per cent of all fresh vegetables shall be 
 Irish potatoes, and the following proportions of fresh meats will be strictly 
 adhered to : 
 
 " Not less than 60 per cent beef. 
 
 " Not more than 15 per cent pork. 
 
 " Not more than 10 per cent sausages. 
 
 " Not more than 5 per cent veal. 
 
 " Not more than 5 per cent mutton. 
 
 " Not more than 5 per cent fowl. 
 
 " The percentage of beef will include liver and hamburger steak. Supply ships 
 will be loaded in the exact percentages stated above, except that when the cargo 
 is intended for vessels in the tropics the percentage of beef will be increased 
 to 65 and of pork decreased to 10. The provisions of this paragraph do not apply 
 to vessels whose crews are subsisted in accordance with Article I 4549." (N. L 
 2241-8.) 
 
 Tinned meats and tinned vegetables must be carried to supplement the fresh 
 ration, and in sufficient quantities to be used as a full ration in case of necessity. 
 An adequate stock of hard bread should be procured to be reserved for " abandon 
 ship " rations and for emergencies requiring the issuing of rations to the landing 
 
 force. 
 
 Considerations of itinerary, character of the ship's duty, and costs will be given 
 due weight in determining the extent and character of the stock to be procured 
 and the time and place of procurement 
 
 5/24/17. Ul 
 
 \ 
 
112 CHAP. V. — SUPPLY — PROVISIONS AKD GENERAL MESS. 
 
 Thirty days* provision supply for 1,000 men. 
 (8. & A. letter 421-12 dated July 31, 1915.) 
 
 Article. 
 
 ■5 00 
 ^>> 
 
 as 
 
 si 
 
 as 
 
 > o 
 
 sa 
 
 »4 
 
 « 
 M 
 
 08 
 M 
 o 
 
 1> 
 
 « 
 5? 
 
 I 
 
 4^ 9 
 
 AM 
 
 Apples, dried ..lbs.. 
 
 Apricots do.... 
 
 Butter do.... 
 
 Bacon, tinned do — 
 
 Beef, corned do... 
 
 Beef, chipped do... 
 
 Beans, stnng, tinned.do... 
 Beans, white. Navy. .galls.. 
 Beans, lima, dried. . -do — 
 Beans, lima, tinned — Ihs. . 
 
 Beans, kidney do 
 
 Barley do — 
 
 Baking powder do — 
 
 Baking soda do — 
 
 Com meal do. . . . 
 
 Codfish, tinned do 
 
 Coffee do.... 
 
 Cocoa do — 
 
 Com, tinned do — 
 
 Cornstarch do.... 
 
 Currants do...- 
 
 Catsup galls.. 
 
 Cheese »».- 
 
 CrackM^ do 
 
 Extracts galls.. 
 
 Flour, wheat Ihs.. 
 
 Hominy do — 
 
 Bops do — 
 
 Ham, smoked do 
 
 Ham, sugar cured — do — 
 
 Jams lbs.. 
 
 Lards do — 
 
 Meat, refrigerated do — 
 
 Milk, evaporated do — 
 
 Macaroni do 
 
 Mustard do — 
 
 Mincemeat do — 
 
 Oil, salad galls.. 
 
 Oats, rolled lbs.. 
 
 Peas, tinned do — 
 
 Pea8,8pUt galls.. 
 
 Prunes lbs., 
 
 Peaches, tinned do — 
 
 Peaches, dried do — 
 
 Pickles do... 
 
 Pepper do... 
 
 Puonpkin, tinned do. . . 
 
 Pevs, tinned do... 
 
 Rice do... 
 
 Baisins do... 
 
 Sfidmon, tinned do. . . 
 
 Spices do... 
 
 Salt do 
 
 girup galls. 
 
 5/24/17. 
 
 279 
 S92 
 3,102 
 1,156 
 1,595 
 177 
 853 
 501 
 65 
 402 
 314 
 66 
 162 
 24 
 388 
 309 
 2,310 
 114 
 1,255 
 188 
 97 
 96 
 306 
 256 
 4 
 
 24,270 
 262 
 27 
 972 
 1,073 
 759 
 1,857 
 27,548 
 3,123 
 378 
 29 
 295 
 32 
 629 
 1,329 
 28 
 828 
 1,147 
 151 
 342 
 48 
 336 
 924 
 972 
 134 
 724 
 25 
 1,207 
 79 
 
 aau» 
 
 i2 
 
 o 
 
 I 
 
 
 506 
 63 
 
 96 
 
 32 
 
 33 
 
 771 
 
 Lbs. 
 300 
 893 
 3,096 
 1,152 
 1,584 
 216 
 840 
 3,910 
 500 
 403 
 300 
 100 
 1.50 
 36 
 400 
 288 
 2,300 
 120 
 1,240 
 200 
 108 
 780 
 320 
 264 
 32 
 24,300 
 300 
 SO 
 930 
 1,116 
 750 
 1,840 
 27,548 
 3,120 
 400 
 25 
 300 
 256 
 648 
 1,323 
 255 
 836 
 1,125 
 150 
 342 
 50 
 342 
 920 
 1,000 
 120 
 720 
 25 
 1,200 
 900 
 
 11 
 
 OaU.Lb 
 50 
 47 
 72 
 72 
 48 
 72 
 30 
 85 
 100 
 31 
 100 
 100 
 30 
 36 
 100 
 48 
 50 
 40 
 31 
 40 
 36 
 130 
 40 
 22 
 16 
 100 
 100 
 50 
 93 
 93 
 30 
 40 
 
 16 
 
 8 
 
 11 
 
 IH 
 
 48 
 
 50 
 
 25 
 
 50 
 
 64 
 
 54 
 
 3U 
 
 85 
 
 44 
 
 45 
 50 
 57 
 25 
 38 
 46 
 
 100 
 40 
 48 
 25 
 50 
 
 180 
 
 6 
 19 
 43 
 16 
 33 
 3 
 
 28 
 46 
 5 
 13 
 3 
 1 
 5 
 1 
 4 
 6 
 46 
 3 
 40 
 5 
 3 
 6 
 8 
 12 
 2 
 243 
 3 
 1 
 
 10 
 12 
 25 
 46 
 
 65 
 8 
 1 
 6 
 4 
 
 12 
 
 42 
 3 
 
 19 
 
 25 
 
 3 
 
 6 
 
 2 
 
 9 
 
 20 
 
 10 
 
 3 
 
 15 
 
 1 
 
 24 
 5 
 
 • 
 
 M 
 
 OS 
 M 
 u 
 OS 
 
 OS 
 
 9 
 
 u 
 
 OS 
 
 5 
 
 O 
 
 16 
 
 16 
 
 28 
 
 28 
 
 22 
 
 35 
 
 12 
 1 
 1 
 
 13 
 1 
 1 
 
 15 
 4 
 1 
 
 22 
 
 18 
 
 20 
 
 13 
 
 10 
 
 6 
 
 35 
 
 20 
 
 10 
 
 24 
 
 1 
 
 1 
 
 17 
 67 
 67 
 5 
 20 
 
 17 
 18 
 20 
 10 
 16 
 19 
 12*1 
 
 1 
 
 12 
 
 15 
 
 14 
 
 48 
 
 19 
 
 17 
 
 15 
 1 
 
 15 
 
 22 
 
 20 
 9 
 
 30 
 
 96 
 
 304 
 
 1,204 
 
 448 
 
 726 
 
 105 
 
 336 
 
 46 
 
 5 
 
 160 
 
 3 
 
 1 
 
 75 
 4 
 4 
 132 
 828 
 60 
 520 
 50 
 18 
 210 
 160 
 120 
 48 
 243 
 3 
 17 
 670 
 804 
 125 
 920 
 1,836 
 1,105 
 144 
 
 t 
 
 8 
 
 o 
 
 o 
 6h 
 
 20 
 60 
 64 
 228 
 525 
 3 
 228 
 375 
 42 
 288 
 38 
 153 
 300 
 10 
 45 
 330 
 20 
 216 
 150 
 
 .a s 
 
 S M 
 
 o 
 
 OS 
 
 3 
 O 
 
 396 
 1,197 
 4,300 
 1,600 
 2,310 
 321 
 1,176 
 3,956 
 505 
 572 
 303 
 101 
 225 
 40 
 404 
 420 
 3,128 
 180 
 1,760 
 250 
 126 
 990 
 480 
 384 
 80 
 24,543 
 303 
 57 
 1,600 
 1,920 
 875 
 2,760 
 29,384 
 4,225 
 544 
 45 
 360 
 320 
 876 
 1,848 
 258 
 1,064 
 1,500 
 192 
 630 
 88 
 495 
 1,220 
 1,010 
 165 
 1,050 
 45 
 1,416 
 1,050 
 
 § 
 
 3 a 
 -I 
 
 o 
 
 2.08 
 
 1.33 
 
 2.50 
 
 2.17 
 
 1.33 
 
 2.91 
 
 1.00 
 
 2.00 
 
 2.17 
 
 1.00 
 
 2.17 
 
 2.83 
 
 1.17 
 .83 
 
 2.41 
 
 1.50 
 
 2.92 
 
 2.00 
 1.00 
 1.25 
 1.25 
 
 3.00 
 1.58 
 2.25 
 .50 
 2.75 
 2.50 
 2.33 
 3.84 
 3.84 
 1.00 
 1.42 
 101.00 
 1.50 
 2.42 
 1.33 
 2.00 
 1.50 
 3.25 
 1.00 
 2.00 
 1.25 
 1.33 
 1.58 
 2.75 
 1.25 
 1.30 
 1.33 
 2.08 
 1.42 
 1.50 
 1.17 
 1.17 
 4.33 
 
 12.48 
 25.27 
 107.50 
 34.72 
 43.89 
 8.73 
 28.00 
 92.00 
 10.85 
 13.00 
 6.51 
 2.83 
 5.85 
 .84 
 9.63 
 9.00 
 134.32 
 6.00 
 4a 00 
 6.25 
 3.75 
 18.00 
 12.64 
 27.00 
 1.00 
 668.25 
 7.50 
 2.33 
 38.40 
 46.08 
 25.00 
 65.32 
 1,322.00 
 97.50 
 19.36 
 1.33 
 12.00 
 6.00 
 39.00 
 42.00 
 6.00 
 23.75 
 33.25 
 4.74 
 16.50 
 2.50 
 11.70 
 26.60 
 20.80 
 4.26 
 22.50 
 1.17 
 28.08 
 21.65 
 
 SEC. 20. — PROCUREMENT OF PROVISIONS. 
 
 Thirty days* provision supply for 1,000 men — Continued. 
 (8. & A. letter 421-12. dated July 31, 1915.) 
 
 113 
 
 Article. 
 
 Sugar lbs. 
 
 Sardine:* do. . . 
 
 Sauerkraut do. . . 
 
 Tea do... 
 
 Tomatoes do... 
 
 Tapioca do... 
 
 Vegetables, fresh do. . . 
 
 Vinegar galls. 
 
 Yeast lbs. 
 
 Total 
 
 { 
 
 Pounds... 
 Long tons. 
 
 -I 
 
 8,390 
 
 587 
 
 680 
 
 174 
 
 3,061 
 
 142 
 
 43,846 
 
 54 
 
 75 
 
 
 It 
 
 
 Galls. Lbs. 
 8,400 
 594 
 690 
 160 
 3,060 
 160 
 43,900 
 384 
 75 
 
 48 
 
 147,846 
 66 
 
 I 
 
 .2fS 
 
 
 Gali.Lb. 
 
 100 
 .33 
 
 115 
 40 
 51 
 40 
 
 100 
 
 16 128 
 
 25 
 
 u 
 
 OS 
 
 04 
 
 o 
 
 i 
 a 
 
 84 
 
 18 
 
 6 
 
 4 
 
 60 
 
 4 
 
 439 
 
 3 
 
 3 
 
 e 
 
 U 
 08 
 
 OS 
 
 1 
 
 9 
 25 
 28 
 19 
 10 
 20 
 42 
 
 5 
 
 2 
 
 OS 
 
 o 
 
 25,243 
 11.27 
 
 I 
 
 o 
 6^ 
 
 84 
 
 8,484 
 
 162 
 
 756 
 
 150 
 
 840 
 
 112 
 
 272 
 
 1,140 
 
 4,200 
 
 40 
 
 200 
 
 8,780 
 
 52,680 
 
 126 
 
 510 
 
 15 
 
 90 
 
 173.089 
 77.27 
 
 2. SO 
 1.06 
 4.00 
 3.84 
 1.75 
 0.50 
 4.00 
 4.« 
 0.50 
 
 h 
 
 ll 
 
 o 
 
 210.00 
 
 19.44 
 
 24.00 
 
 15.36 
 
 105 00 
 
 2.00 
 
 1,756.00 
 
 14.76 
 
 1.50 
 
 5,423.69 
 
 (a) Oovernment or contract stores available. — Unless good reasons for 
 omitting such action exist, to be passed upon by the commanding officer, the 
 supply officer will always take advantage of proximity to a navy yard or 
 supply ship by filling the storerooms. In cruising between ports where dm- 
 tracts are in force, articles of fresh provisions and groceries should, as far as 
 possible, be procured where prices are lowest. If any items on Navy contracts 
 are unusually low in price, advantage should be taken of that fact, if 
 practicable. 
 
 (6) Government or contract stores not available. — Before starting on a cruise 
 including i)orts where there is no navy yard or no naval station with adequate 
 facilities, or where Navy contracts are not in force, the supply officer should 
 endeavor to inform himself as to the market conditions to be encountered, and 
 if a supply ship will not be available, extra space should be obtained, if neces- 
 sary and practicable, for carrying a large stock of articles that are likely to be 
 expensive or of inferior quality in the ports to be visited. It is desirable that 
 purchases in the open market of articles of the ration be as few as possible, 
 unless low prices prevail, and to that end purchases in ports where there is no 
 navy yard or no Navy contracts should, when the itinerary and duty engaged 
 in permit, be reduced to the minimum. 
 
 332. Procurement of provisions: 
 
 1. Navy yards. — (Provisions on fitting out, see par. 333.) All articles of the 
 ration (except fresh provisions) should be procured, whenever practicable, 
 from navy yards. They are obtainable by requisition on Forms 30 and 30a, ap- 
 proved by the commanding officer, to be presented directly to the .supply officer 
 of the navy yard. 
 
 2. Supply ships. — ^All articles of the ration are customarily carried by supply 
 ships, and such as are available for issue should, when not at a navy yard« 
 
 5/24/17. 
 
 1 Cubic eet per long ton. 
 
114 CHAP. V. — STJPPLiY— PROVISIONS AND GENEBAL MESS. 
 
 be obtained therefrom. Requisition Forms 30 and 30*. approved by the com- 
 maS^cer will be presented to the supply officer of the supply ship, unless 
 fleet or squadron orders exist modifying such procedure. .„kiioi.^ 
 
 "In drawing fresh provisions from supply ships the proportions established 
 in paragraph 8 of this article [see par. 331] shall invariably be foUowed." 
 
 ^\ mv^^c^tracts.-iln general see par. 501 et seq ) "No Prov^sio^ shall 
 under any circumstances be ordered under contract ♦ ♦ ♦ If it is possible 
 to obtain the same from a supply ship." (N. I. 2241-5.) ^ t> t ««^ 
 
 (a) Grocerie*.— Except at the naval training stations, Newport, R. I., and 
 San Francisco, Cal., and at Charleston, S. C, and San Diego, Cal., gjo^^ries will 
 ordinarily be obtained from supply officers of the nearest navy yard or station. 
 
 (b) Fresh prot^mons.— (Proportions to be ordered, see par. 331.) Fresh 
 provisions are obtainable in certain United States ports ^nd c^^^^al po^ 
 sions under contracts entered into quarterly or monthly by Navy purchasmg 
 officers or yard supply officers. ^ ^ v 
 
 Local bulletins with details of prices, names of contractors, etc., may be 
 obtained from the supply officer of the nearest navy yard or station. 
 
 "Whenever fresh provisions have to be obtained under contract or by open 
 purchase, the supply officer shall himself sign in advance an ord^ for each 
 delivery and keep a copy of same in the supply office. (N. I. 2241-b.) 
 
 " During the absence of the supply officer from the ship, on duty or leave, 
 orders for provisions may be signed by some other responsible officer designated 
 by the commanding officer." (N. I. 2241-7.) ,«„„,„„ 
 
 " Orders for the fresh provisions to be taken on board preparatory to leaving 
 Dort shall always call for delivery sufficiently in advance of the time set for 
 Miling to make it entirely practicable to secure satisfactory provisions in 
 replacement in the event that the delivery made by any contractor should 
 prove on inspection to be not entirely up to specifications in every respect. 
 
 (N I 2241-11 ) 
 
 Whenever practicable, meats shall be procured in sufficient quantity to enable 
 Durchase under the wholesale contracts, but when this is impracticable, by 
 reason of small messes, lack of storage facilities, etc., meats may be ordered 
 in the quantities desired under the " retail " contracts by torpedo boats and 
 destroyers and other vessels subsisted on the 40 or 45 cent ration as provided in 
 the quarterly contracts entered into by the supply officer at yards and stations. 
 
 4. Contracts by fleet or division paymasters.— i^ee par. 501.) Preparation 
 and payment of bills, see paragraph 44. ^ .. ^^ 
 
 5 Open fTMrket purchase— {In general, see par. 489 et seq.) No provisions 
 shall under any circumstances be ♦ * ♦ procured by open purchase if it is 
 possible to obtain the same from a supply ship." (N. I. 2241-5.) ^ ^ ^ 
 
 " No provision requisition will call for any proprietary article, any food sub- 
 stitute or any other item on which public competition cannot be had." (N. I. 
 
 2241-4 ) 
 
 ^'Competition shall invariablv be had in making open purchases, formal bids 
 being invited from at least three regular dealers except where such is possitively 
 impossible; and all bids received, together with a record of proposals issued 
 but not returned, shall be filed for future reference." (N. I. 2241-9.) 
 
 " No provisions of any description shall be purchased in any continental port 
 of the United States except on requisition approved by the Bureau of Supplies 
 aud Accounts or to meet an actual emergency or for use on a national holiday, 
 by the commanding officer. A copy of each requisition that the commanding 
 officer approves for purchase will be immediately forwarded by him to the 
 Bureau of Supplies and Accounts." (N. I. 2241-3.) 
 
 5/24/17. 
 
 SEC. 20. PROCUREMENT OF PROVISIONS. 
 
 115 
 
 " Commanding officers in approving requisitions for emergency purchases and 
 in ports where no contracts are in force are requested to confine their ai^roval 
 to the purchase of items for which contracts are usually made. This, * • • 
 does not apply to national holidays." ( S. A. M. 3503. ) 
 
 " The 1st of January, the 22d of February, the 30th of May, the 4th of July, 
 the first Monday in September, the 25th of December, and such other days as 
 may be designated by the President (including the day for National Thanksgiv- 
 ing), shall be regarded as holidays on boafd ships of the Navy and at naval 
 stations." (N. R. 1289-1.) 
 
 " From and after the passage of this act, all awards of contracts for provisions 
 for the Navy shall be made by individual items, the contract for each item l>eing 
 awarded to the lowest responsible bidder." (Act approved Mar. 4. 1913.) 
 
 "Every proposal for furnishing provisions shall contain across its face the 
 following notice: 
 
 "All awards of contracts for provisions will be made by individual items to 
 the lowest responsible bidder on each item." (N. I. 2241-10.) 
 
 The greatest care shall be exercised in making purchases to secure the 
 widest possible competition, and the prices quoted should be carefully scrutinized 
 before making any award. If satisfactory bids are not received on original 
 openings, such bids should be rejected and new proposals called for. 
 
 Proposals should embody specifications as to quality as- closely resembling 
 standard specifications under Navy contracts as market conditions render prac- 
 ticable, or so phrased as to insure the procurement of articles of the best plain 
 quality without controversy as to their suitability. Payments for net weights 
 only should be specified. In case of meats, fish, fowl, etc., it will frequently be 
 necessary to conform to local customs of cutting, cleaning, etc.; but these 
 points must be clearly laid down in order that controversy may not arise as to 
 the weights claimed. 
 
 ** Orders for the fresh provisions to be taken on board preparatory to leav- 
 ing port shall always call for delivery sufficiently in advance of the time set for 
 sailing to make it entirely practicable to secure satisfactory provisions in re- 
 placement in the event that the delivery made by any contractor should prove 
 on Inspection to be not entirely up to specifications in every respect" (N. L 
 2241-11.) 
 
 In contract ports ration articles of fruit and vegetables not covered by 
 contracts may, when market prices are advantages, be purchased in the open 
 market in the usual manner. 
 
 333. Deliveries. — ( Genera' instructions relating to deliveries from purchase, 
 see par. 191 et seq. ; Deliveries from stations and ships, see par. 199 et seq.) 
 
 " The provisions of a ship directed to be fitted for sea may be put on board 
 and stowed before the supply officer reports, if it be deemed necessary by the 
 commandant to expedite her sailing. In such cases an officer shall be ordered 
 by the commandant to take an exact account of the provisions put on board, 
 to the quantity of which he shall certify in triplicate, one copy for the Bureau 
 of Supplies and Accounts, one for the supply officer of the yard, and one for the 
 supply officer of the ship." (N. I. 4407-1.) 
 
 "Upon being furnished with this certificate, if It agrees with the invoices 
 furnished by the supply officer of the yard, the supply officer of the ship shall 
 receipt for the quantities therein specified, with the understanding that on the 
 first convenient opportunity he may. If he desires it, have a survey to ascertain 
 the quantities remaining on board at the time of the survey, but tills survey 
 shall be held, if practicable, within three months from the date of sxich receipt** 
 (N. I. 4407-2.) 
 
 ** If upon such survey and upon an examination of the receipts and expendi> 
 tures any deficiencies appear, the supply officer will be permitted to expend 
 
 5/24/17. 
 
116 CHAP. V. SUPPLY — PROVISIONS AND GENERAL MESS. 
 
 8uch deficiencies from his returns, using the approved survey as his authority 
 
 ^?iir o^^hTo^rsV^ 'o?rr ".or^p^sf "^ omcer^oMhe 
 deck or hifreUef or the Junior officer of the watch (preferably the former) 
 
 *2'^ZSd?ng"oSs"iie partlc« and especially enjoined to requi^ 
 »K-».n^mvSon^ delivered on board by a contractor be Inspected upon de- 
 
 STI LiTelLr ^d rS to rte^upply officer, who shall himself (or have 
 the ^yXkf chJ^k the same with the retainedcopy of the order and me them 
 
 ^^ErerpSo^rtt "r^'?n ^r^d lyT^fclo^r. ^ei^y shal. 
 
 "^^^^thtg^SrSoriniTsh'alf ?-|y'way relieve the -P^ly^m- or his 
 
 »"r'rS«S';r 'SZ^^'^ZZ'-^'-.U ^raLrc^mstances 
 thi net wSshts r i^suVements marked on standard packages &«>" "ay 
 fards or supfly shTps may be accepted. (For weight and measurement table of 
 
 standard PaC^Sf v^, P^,';, ?!"-'ii™i„ts should be given only for net quantl- 
 (6) Open^narket P»[«''«f '•-«*^ ?!^^^^^^ ^er special deductions for 
 
 J^fmST-^arSo^l. et^tt ^XlThat the S.anner of trimming. 
 '^'^TS;>:lr;Ur.X^:^T^r^^^"^^tZ:^^yin accordance with the 
 
 ^T^rTf^TaXa^-f^TZ^Xt^U are usually excessive 
 
 Ing but t/^'^^^^^^^f^^^.^^ n^^^^^ and deductions should be made accord- 
 
 ?ni[v'°The siLiS^ Quarters be cut off at the knee joint 
 
 ingly. The ^Pf^^"^^;"" , '^ .^.n*. . ^nd to compensate for the shank bone thus 
 |Ji^wiS'trSn''\t'i?^vld:S'2r^unS ^" be deducted for each fore 
 
 ">"?!:\%r«Wjrm"?rtlTy'Tpeclllcations to be delivered "dressed and 
 ., <^ .^? P wkh fytSfeetf and head, and all entrails, except glbleU. re- 
 drawn, i. ?•• ""V^^^eSj^'ie supply officer "dressed" only. i. e.. with 
 moved-but ™ay„^ ""^"f^^lhl^h ca^ it is provided that a deduction will be 
 'Z'^ot ^%r^tt^^ weight dXlU and payment will be made for the 
 resulting net wel8^„. ^ f„ ^e " dressed " onlv. and as prices are quoted on 
 .Jr^.^^^. J^nSSctorUu ^ pai^ the Weight delivered. In such cases 
 TJ'Zi^t Sr^i^tC'"X^uent,y be expended on the quarterly sur- 
 yeyras provided in paragraph 371-1. (S. A. M. l&W.) 
 5/24/17. 
 
 SEC. 20. — ^PEOCUBEMENT OF PROVISIONS. 
 
 117 
 
 (c) Fresh fish is required by specifications to be delivered with scales and 
 tails off and cleaned, i. e., all entrails removed, and only the resulting net weight 
 
 allowed. . , . ^ 
 
 336. Inspections as to quality.— Being responsible for provisions, the supi>ly 
 officer should enforce, in his own department, such inspection routine as may be 
 necessary, irrespective of inspections referred to below. 
 
 " The medical officer shall inspect as to their quality all fresh provisions de- 
 livered to the ship; this duty may be delegated to a junior medical officer.'' 
 
 (N. I. 2113-1.) 
 
 Fresh (and frozen) meats shall also be inspected by the inspectors of the 
 Department of Agriculture, as provided in paragraph 338. Fleet ho^ital ships 
 are equipped for the examination of food products as to the presence of adulter- 
 ants, deleterious coloring matter, or improper preservatives. (G. in C. Atl. Fl. 
 
 31—1912. ) 
 
 (a) Articles from Government sources. — ^Articles of the ration received in 
 standard packages from navy yards or supply ships may, under all ordinary 
 circumstances, be presumed to be in the same condition which warranted their 
 original acceptance, as evidenced by Navy inspection marks or otherwise. 
 
 (6) Open-market purchases should be required to conform to the specifica- 
 tions under which purchased (see par. 332-5), i. e., to be of the best plain 
 quality, or, if standard specifications exist, to conform to them or to such 
 modification as market conditions rendered necessary at time of purchase. 
 
 337. Specifications as to quality. — Articles received on contracts should bt^ 
 required to conform to the latest issue of standard specifications as quoted or 
 referred to in the contract. Copies of specifications are procurable from the 
 bureau or any navy-yard supply department. Specifications provide that all 
 deliveries shall conform to the requirements of the national food and drugs act 
 of June 30, 1906, as far as applicable, and to any law of the State In which 
 deliveries are made. 
 
 "All contractors should be held to a rigid observance of the specifications of 
 their contracts, and no deviation from the specifications should be tolerated 
 unless absolutely necessary on account of lack of time or unforeseen conditions; 
 and under no circumstances should contractors be permitted to substitute other 
 kinds or cuts of meats or meat-food products or any other items of provLsions 
 than those specifically covered by the contract." (S. A. M. 2304.) 
 
 S. and A. will give careful consideration to requests for the purchase of 
 special cuts and kinds of meats and other classes of provisions not specifically 
 covered by contract if the desirability of such purchases be brought to its atten- 
 tion ; and arrangements will be made to have such requirements met by special 
 purchases or through additional contracts. Consequently substitutions of any 
 nature on provision contracts on the ground of convenience are not at all neces- 
 sary. (S. A. M. 2614.) 
 
 (a) 'Fresh {and frozen) meats.— The most careful study of meat specifica- 
 tions is essential for protection against inferior deliveries. All meat delivered 
 under Navy contracts is required to bear on It or on the original packages con- 
 taining it the stamp or label of the Department of Agriculture that the meat 
 has been "U. S. Inspected and Passed." (U. S. Inspd. Psd.) Original abattoir 
 Inspections thus certified must be supplemented when practicable by Inspections 
 at time of delivery by the Department of Agriculture, as provided In paragraph 
 838 In order to determine the fitness of the delivery under Navy specifications. 
 
 The word " fresh," whenever occurring In Navy specifications for meats and 
 meat-food products, shall be Interpreted to Include "chilled" fresh products 
 which are not and have not been frozen. 
 
 ffeef. — ^The specifications for beef. No. 56-B9, call for a grade of beef gen- 
 erally obtainable In all markets and of a quality used largely In the shipping 
 
 5/24/17. 
 
118 CHAP. V. — SUPPLY — ^PROVISIONS AND GENERAL MESS. 
 
 trade and by hotels and restaurants that cater to commercial rather than 
 
 fashionable patrons. ., , . , i 
 
 Bnll and stag meat can be detected by its unusually dark color unusual 
 leanness, and on the forequarter by the heaviness of the neck. Meat from 
 females can be detected by parts of the udder remaining on the hind quarter 
 and from the formation of the pelvic bone. In general, young cattle as required 
 by the specifications can be distinguished by the bright red color of the back- 
 bone where it is split. (S. A. M. 2613.) .^ ,,^ Ki«H K««i.i 
 Veal.— Prime condition of the calf is indicated by the kidney, which should 
 be covered with clear white fat. (S. A. M. 2613.) 
 
 Hamburger, sausages, etc., and corned ftee/.— Particular care should be exer- 
 cised with these classes of meats that they bear certificates showing Inspection 
 by the Department of Agriculture, as so much opportunity exists for the intro- 
 duction of adulterants and preservatives, and in view of the frequent practice 
 of butchers to use for these items the remnants of carcasses as they collect. 
 Meats and meat food products to which substances have been added must bear 
 labels plainly indicating the character and percentage of added substances. 
 
 ^^Retaii" meats (allowed only as provided in par. 332-3b) must be covered 
 when bills are rendered by a certificate furnished by the contractor to the 
 effect that they were "U. S. Inspected and Passed" before being cut up. 
 (S. and A. 118030, Feb. 28, 1913.) ^ », t^ * „*. 
 
 (6) J5«t*er.— Tubs which have been passed by inspectors of the Department 
 of Agriculture will be sealed at the top by oflicial caution labels, at each end 
 of which will be stamped the inspection mark, slightly overlapping the seal. 
 
 (S. A. M. 1695.) ^ , , .^ 
 
 (c) Eqgs delivered in the vicinity of New York must be accompanied, when 
 reauired by the supply officer, by a certificate of inspection from the New York 
 Mercantile Exchange that the eggs delivered conform to the specifications; 
 and eggs delivered in the vicinity of San Francisco, Cal., must be accompanied, 
 when required by the supply officer, by a certificate of inspection from the San 
 Francisco Wholesale Dairy Produce Exchange that the goods delivered con- 
 form to the specifications. , . , ^, ^ ^ ^m 
 
 (d) 3/iiik.— The contractor may be required to furnish a satisfactory certifi- 
 cate from a qualified veterinarian or from the board of health showing in 
 Bpecified terms that the herd from which the milk is obtained is free from all 
 disease and has been specially examined for tuberculosis and found to be 
 absolutely free from infection; also that the conditions surrounding the herd 
 are hygienic and the care and handling of the milk sanitary. (S. A. M. 2610.) 
 
 (eT Oysters and ctom«.— Supply officers must personally assure themselves 
 that the conditions of the specifications have been strictly complied with. 
 
 (/) Groceries —When deliveries are been made direct, as provided in para- 
 graph 332-3a in all cases where a brand differs from that of the accepted 
 sample the contractor should be required to produce written authority from the 
 supply oflacer to the effect that such substitution has been authorized ; otherwise 
 delivery of brands diflfering from the accepted samples will be cause fbr 
 
 Telection 
 
 338 Meat inspection— Department of Agriculture.— It Is directed that 
 officers furnish the local inspectors of the Bureau of Animal Industry with every 
 facility and all information necessary to enable them to make inspection of all 
 meats and meat-food products ordered under the fresh-provisions contracts; 
 and it is the desire of the bureau that the waiving of inspections be reduced 
 
 ^A copy of orders for meats, meat-food products, bread, fish, oysters, and 
 clams, to contractors should be furnished the local inepector of the Bureau of 
 
 6/24/17. 
 
 SEC. 20. — ^PROCUREMENT OP PROVISIONS. 
 
 119 
 
 Animal Industry in order that that oflicial may be in a position to know what 
 be is requested to inspect. (S. A. M. 2304.) 
 Inspectors are available as follows: 
 
 Name. 
 
 Address. 
 
 Place. 
 
 Dr. Lj K Green. ............. 
 
 CareE. W. Penley 
 
 Auburn, Me. 
 
 I> H A Hedrick 
 
 426 Cii.qtomhnn.cM Rnildin? ,,.-,-r 
 
 Baltimore. Md. 
 
 Dr J P Rvder . 
 
 2001 r;i;Rt.nTnho?ise nxuidinf? - 
 
 Boston, Mass. 
 
 Mr J. ^. Riemer. • ...•••...•. 
 
 Care Swift & Co. 
 
 Bridgeport, Conn. 
 Brooklyn. N. Y. 
 
 Dr Albert Loner •••• ....... 
 
 5 Court Square 
 
 Dr. B. P. Wende........ 
 
 2.'> ^Av^ Stoct ExnhanKe "RuHding. . ...... 
 
 /Buffalo, N. Y. 
 \Also Erie, Pa. 
 Calais, Me. 
 
 Dr. H. T. Potter 
 
 Federal Buildine 
 
 Dr. W N. NeiU 
 
 Drovers Natirtnal Bf^Tl^ BuHding 
 
 Chicago, 111. 
 
 Dr. E P Schaflter 
 
 408 Post-Office Buildine 
 
 Tetroit, Mich. 
 
 Dr O T Irons ..... . . . . 
 
 504 Post-Ofllce Buildine 
 
 Los Aneeles. Cal. 
 
 Dr. W. T.Conway 
 
 Care Spwry & BeunesCo 
 
 New Haven, Conn. 
 
 Dr. R. W. Tuck 
 
 323 Post-Offlce Buildine 
 
 New Orleans, La. 
 Also Mobile, Ala. 
 
 l^r. J. Huelson.......... 
 
 Barge Building, New Yak 
 
 [Also Pensacola, Fla. 
 
 /For p<Mt of New York, except 
 
 Dr T M Owen. •«•••.. 
 
 Post-Office Box 465 
 
 \ navy yard. 
 Norfolk. Va. 
 
 Dr. C A. SdiaufSer 
 
 405 Post-Office Buildine 
 
 /Philadelphia, Pa. 
 \Also Camden, N. J. 
 Portland, Me. 
 
 Dr. F. W. Huntington 
 
 Dr. E.G. Joss 
 
 Room 33 Post-Office Building 
 
 402 Customhouse 
 
 Portland', Oreg. 
 
 Dr. H. M. Smith 
 
 407 Federal Buildine 
 
 /Providence, R". I. 
 \Also Newport, R. L 
 San ieeo. Cal. 
 
 Dr. J. E. Cloud.... 
 
 306 Federal Buildine 
 
 Dr. H. H. Hicks 
 
 105 Cnstomhoiise B"n«'ine ,. . 
 
 Ran TYan'^isfi". f^l- 
 
 Dr. Jens Mfidsexi 
 
 646 C-entrftl TiiHIdine , , . , . . . 
 
 Seattle. Wash. 
 
 Dr. R . E . Thomson - ..... 
 
 Care Carstens PaoWnp Co ..., 
 
 Tacoma. Wash. 
 
 Dr. H. K. Walter 
 
 929 Mun.Qev Bniidine - 
 
 /Washington, i>. C. 
 \.\lso Alexandria. Va. 
 Wihnineton. Pel. 
 
 Dr. G. E. Repp 
 
 220 Tatnall Street 
 
 Mr. J. H. Momssey 
 
 Navy yard 
 
 Portsmouth, N. H. 
 
 Mr. £. J. Clohessy 
 
 Navy yard 
 
 Charleston, 8. C. 
 
 
 
 
 339. Rejections. — (Purchase on contractor's accounts, see par. 506; Reports 
 against contractors, see par. 507.) Rejections shall be made by the supply 
 officer as provided in par. 195. The medical officer is authorized to reject 
 fresh provisions. When fresh provisions or groceries are examined and not 
 passed by the inspectors of the Department of Agriculture the supply officer 
 should be guided accordingly. In case he differs with the medical officer or with 
 the inspectors of the Department of Agriculture as to acceptance or rejection of 
 articles, he should refer the matter to the commanding officer for settlement. 
 
 Rejections contested by contractors will be handled as provided In paragraph 
 196. 
 
 9/13/17. 
 
120 CHAP. V. SUPPLY — PROVISIONS AND GENERAL MESS. 
 
 <*An Standard packages.— Weights and cnbic-al measurements of Pac^Jg^ of 
 ^^^o^^su^^^m the provisions and clothing depot, navy yard, ^ew 
 
 York (east coast)— 
 
 SEC. 20. — ^PROCUREMENT OF PROVISIONS. 
 
 121 
 
 Artide. 
 
 Unit. 
 
 Kind of package. 
 
 Poimd. 
 
 Net 
 quantity 
 
 per 
 package. 
 
 Gross 
 weight. 
 
 Cubic 
 measure. 
 
 .do. 
 .do. 
 .do. 
 .do. 
 .do. 
 .do. 
 .do. 
 
 .do. 
 .do. 
 .do. 
 .do. 
 
 Apple butter 
 
 Apples: 
 
 Evaporated 
 
 Tinned 
 
 Apricots 
 
 Asparagus, tinned 
 
 Bacon, tinned 
 
 Balcing powder 
 
 BaMng soda 
 
 Barley 
 
 Beans: 
 
 Kidney 
 
 Lima, dried 
 
 Navy 
 
 String, tinned 
 
 Beef: 
 
 Chipped 
 
 Corned , tinned 
 
 Do 
 
 Beets, tinned 
 
 Biscuit 
 
 Butter, tinned 
 
 Catsup, tinned 
 
 Cheese, tinned 
 
 Citron 
 
 Cocoa --.-• 
 
 Cocoanut, shredded 
 
 Codfish and haddock 
 
 Coffee 
 
 Com meal 
 
 Cornstarch 
 
 Corn, tinned 
 
 Crackers, soda 
 
 Emergency rations - - 
 
 Extract, lemon, concentrated. 
 Extract, vanila, powdered — 
 
 Flour: 
 
 Buckwheat 
 
 Graham 
 
 Wheat , 
 
 "Wheat, tinned -do 
 
 Ham, smoked I--<>o 
 
 Hominy grits 
 
 Hops .......-..••••••••*•"•"" 
 
 Jams 
 
 Lard substitute 
 
 Macaroni 
 
 Mackerel 
 
 Milk, evaporated 
 
 Mincemeat 
 
 Mustu^d 
 
 Nuts, mixed 
 
 Case (6 tins). 
 
 do ' Case (2 tins) 
 
 ..do 
 
 ..do 
 
 ..do 
 
 ..do 
 
 ..do 
 
 ..do 
 
 Gallon... 
 Poimd . . . 
 
 ..do 
 
 ..do 
 
 ..do 
 
 ..do 
 
 ..do 
 
 ...do 
 
 ...do 
 
 ...do 
 
 ...do 
 
 Each 
 
 Bottle.... 
 Pound . . . 
 
 do. 
 do. 
 do. 
 
 OUve oil. . . 
 Peaches: 
 
 Evaporated . 
 
 Tinned 
 
 Pears, tinned... 
 Peas, tinned — 
 
 9/13/17. 
 
 Case (12 tins) 
 
 Case (24 tins) 
 
 ....do 
 
 Case (6 tins) 
 
 Case (6 packages) . . 
 Case (36 packages). 
 Sack 
 
 do 
 
 do 
 
 do 
 
 Case (24 tins). 
 
 Case (12 tins) 
 
 Case (24 tins) 
 
 ...do 
 
 Case (6 tins) 
 
 Case (2tins) 
 
 Case (16 tins) 
 
 Case (6 tins) 
 
 Case (12 tins) 
 
 do 
 
 Case (8 tins) 
 
 Pail 
 
 Case(48tins) 
 
 Steel drums 
 
 Sack 
 
 Case (40 cartons) 
 
 Case (24 tins) 
 
 C&SA ..,...-------••-••-• 
 
 Case ("so'tinsY.' 
 
 Case (6 bottles) 
 
 Case (24 tins) 
 
 do 
 
 ...do 
 
 ...do 
 
 ...do 
 
 ...do 
 
 ...do 
 
 ..do 
 
 ..do 
 
 ..do 
 
 ..do 
 
 Gallon... 
 
 Pound . . . 
 
 ...do 
 
 ...do 
 
 . ..do....< 
 
 Sack 
 
 ....do 
 
 ....do 
 
 Crate (1 tin) 
 
 Half barrel 
 
 Sack 
 
 Case (25 packages). 
 
 Case (6 tins) 
 
 Case (8tins) 
 
 Case (2 tins) 
 
 Half barrel 
 
 Case (48 tins) 
 
 Keg 
 
 Case (24 tins) 
 
 Case 
 
 do 
 
 Case (2 tins).. 
 Case (24 tins). 
 
 do 
 
 do 
 
 I Average. 
 
 42 
 .*» 
 
 ■m 
 
 45 
 46) 
 72 
 30 
 36 
 100 
 
 100 
 100 
 100 
 28J 
 
 72 
 
 48 
 
 36 
 
 41 
 
 50 
 
 80 
 4\ 
 
 60' 
 
 10 
 
 40 
 
 20 
 
 48 
 100 
 100 
 
 40 
 
 30 
 
 22 
 
 50 
 6 
 
 24 
 
 100 
 
 100 
 
 100 
 
 50 
 
 »95 
 
 100 
 
 25 
 
 48 
 
 40 
 
 .V) 
 
 100 
 
 48 
 
 50 
 
 24 
 
 50 
 
 10 
 
 50 
 45^ 
 45 
 30 
 
 Pound». 
 55 
 
 64 
 95 
 63 
 64 
 
 103 
 42 
 43 
 
 100} 
 
 10O2 
 
 100? 
 
 100} 
 
 42 
 
 101 
 
 70 
 
 .«» 
 
 52 
 
 71 
 110 
 
 54 
 
 79 
 
 11 
 
 60 
 
 2a 
 
 67 
 118 
 100} 
 
 51 
 
 42 
 
 42 
 
 82 
 9 
 
 37 
 
 100} 
 100? 
 100} 
 60 
 155 
 101 
 42 
 66 
 54 
 67 
 150 
 65 
 56 
 40 
 62 
 99 
 
 65 
 63 
 63 
 42 
 
 Cubkfeet, 
 1.25 
 
 1.83 
 2.41 
 1.50 
 1.17 
 2.33 
 1.16 
 .83 
 2.41 
 
 2.92 
 2.33 
 2.83 
 1.00 
 
 2.83 
 1.41 
 1.16 
 1.3S 
 3.16 
 2.66 
 1.58 
 1.91 
 .25 
 2.00 
 1.83 
 1.50 
 6.00 
 3.42 
 1.33 
 .92 
 2.67 
 1.83 
 .25 
 1.08 
 
 2.5S 
 
 2.50 
 
 2.75 
 
 1.58 
 
 3. SI 
 
 2.08 
 
 1.25 
 
 1.16 
 
 1.08 
 
 1.66 
 
 3.06 
 
 1.50 
 
 1.33 
 
 1.42 
 
 2.25 
 
 1.75 
 
 1.58 
 1.33 
 1.83 
 1.00 
 
 Article. 
 
 Unit. 
 
 Kind of package. 
 
 Pepper: 
 
 Black Pound — 
 
 Cayenne ' . . .do 
 
 Pickles ...do 
 
 Pineapple, tinned ' . . -do 
 
 Pork, salt ]...do 
 
 Prunes, tinned ...do 
 
 Pumpkin, tinned '...do 
 
 Raisins do 
 
 Rice do 
 
 Rolled oats, tins do 
 
 Rolled oats do 
 
 Salad oil Gallon... 
 
 Salmon, tinned Pound — 
 
 Salt do ■ 
 
 Sardines, American, tinned do , 
 
 Sauce, Worcester Gallon — 
 
 Sauerkraut, tinned Pound — 
 
 Sausage, Vienna, tinned do , 
 
 Spices: 
 
 Allspice 
 
 Cinnamon 
 
 Cloves 
 
 C\u-ry 
 
 Ginger 
 
 Sage 
 
 Thvme 
 
 Assorted 
 
 Spinach, tinned 
 
 Sugar: 
 
 Brown do. 
 
 Granulated do. 
 
 Powdered I . . .do 
 
 Tapioca ' . . .do 
 
 do , 
 
 do , 
 
 do 
 
 do 
 
 do 
 
 do 
 
 do 
 
 Case (24 tins).. 
 
 do 
 
 f^ee 
 
 Case' (24 tins).. 
 
 Half barrel 
 
 Case (6 tins)... 
 
 do 
 
 Case (8 tins)... 
 
 Sack 
 
 Case (36 tins).. 
 Case (cartons). 
 
 do 
 
 Case (48 tins).. 
 
 Sack 
 
 Case (48 tins).. 
 
 Keg 
 
 Case (24 tins).. 
 do 
 
 .do 
 
 ..do 
 
 -do 
 
 ..do 
 
 ..do 
 
 ..do , 
 
 ..do 
 
 Poimd — I Case (6 tins) . 
 
 do Crate. 
 
 Tea. 
 
 Tomatoes, tinned do. 
 
 Vinegar Gallon — 
 
 Vinegar, small ' . . .do 
 
 Fresh provisions: | 
 
 Beef, fresh I Pound 
 
 Veal, fresh ...do 
 
 Mutton , fresh .do . 
 
 Sack 
 
 do 
 
 do 
 
 Case (48 cartons) . 
 
 Case (24 tins). 
 Half barrel... 
 Kes 
 
 Quarters. 
 
 Sides 
 
 Carcases. 
 
 Frankfurter sausa e ...do { Case. 
 
 Pork sausage ' . . .do 
 
 Bologna sausage j . . .do ' . 
 
 Beef tongues I... do '. 
 
 Beef liver |...do '. 
 
 Hamburger steak L..do 
 
 Chicken !...do 
 
 Pork loins 
 
 Potatoes 
 
 Onions 
 
 Sauerkraut 
 
 Butter I... do 
 
 Cheese ...do.. 
 
 Eggs ! Dozen 
 
 ...do 
 
 ...do 
 
 ...do 
 
 Net 
 quantity 
 
 per 
 package. 
 
 24 
 24 
 57 
 45 
 
 100 
 45 
 38 
 40 
 
 100 
 
 58i 
 
 45 
 
 8 
 
 48 
 
 100 
 
 39 
 
 5 
 
 39 
 
 48 
 
 24 
 24 
 24 
 24 
 24 
 24 
 24 
 
 .do 
 
 do 
 
 do 
 
 do 
 
 do 
 
 do , 
 
 do , 
 
 v.- ifM !,">*■••••*>* >•>••••••••! 
 
 Half barrel , 
 
 Tub 
 
 Case (4 tins) 
 
 Case (30 dozen) 
 
 33i 
 
 100 
 100 
 25 
 42 
 42 
 49) 
 16 
 8 
 
 140-210 
 
 45-80 
 
 45-60 
 
 25 
 
 25 
 
 25 
 
 25 
 
 25 
 
 25 
 
 >40 
 
 »50 
 
 UOO 
 
 UOO 
 
 > 115 
 
 160 
 
 140 
 
 30 
 
 Gross 
 
 i^eii^t. 
 
 Pounds. 
 40 
 37 
 
 104 
 63 
 
 200 
 58 
 51 
 53 
 
 100} 
 82 
 71 
 80 
 70 
 
 10(^ 
 60 
 60 
 50 
 70 
 
 40 
 40 
 40 
 40 
 40 
 40 
 40 
 
 Cubic 
 measure. 
 
 Cubic ftet. 
 1.06 
 1.06 
 2.75 
 1.33 
 4.50 
 1.33 
 1.33 
 1.33 
 2.08 
 1.92 
 3.16 
 1.66 
 1.50 
 1.75 
 1.33 
 L50 
 1.25 
 1.66 
 
 1.06 
 1.42 
 1.06 
 1.42 
 1.06 
 1.43 
 1.33 
 
 47 
 
 lOOf 
 100} 
 25} 
 51 
 71 
 68 
 162 
 74 
 
 140-210 
 
 45-80 
 
 45-60 
 
 31 
 
 31 
 
 31 
 
 31 
 
 31 
 
 31 
 
 50 
 
 60 
 
 120 
 
 120 
 
 140 
 
 65 
 
 60 
 
 60 
 
 » Average. 
 
 0/13/17. 
 
 i 90 cubic feet per (oa. 
 
 1.00 
 
 2.06 
 2.33 
 .59 
 1.50 
 4.25 
 1.67 
 4.33 
 2.17 
 
 («) 
 
 1.50 
 1.50 
 1.50 
 1.50 
 1.50 
 1.50 
 1.50 
 2.00 
 4.00 
 4.00 
 4.00 
 1.50 
 1.58 
 2.33 
 
Section 21.— CARE AND ISSUE OF PROVISIONS. 
 
 351. Custody and care.— (In general, see par. 211 et seq.) The supply 
 officer will maintain a stock book and require an accurate accounting for all 
 provisions. (S. & A. Form 331.) 
 
 The supply officer will keep himself informed as to the condition of provi- 
 sions and see that unfit articles are promptly surveyed, removed from contact 
 with good stock and disposed of as recommended. Fresh provisions should, 
 when necessary, be overhauled and sorted. " The medical officer shall, when 
 required, inspect the provisions of the crew, and report any that are unsound 
 or likely to cause illness." (N. I. 2110.) 
 
 Storerooms must be kept clean and in good order, and every opportunity 
 should be availed of for thorough cleaning of the refrigerating rooms and vege- 
 table lockers. 
 
 352. Stowage of provisions. — ^To guard against loss, provisions should be 
 checked into storerooms, whether or not previously checked. Provisions should 
 
 -be stowed so that the old stock may be used first. 
 
 The most conservative method of stowing the refrigerating rooms Is by 
 hanging, but, with the approval of the commanding officer, closer stowage may 
 be resorted to when the plant is considered equal to the tax. 
 
 Fresh vegetables should be stowed in the open air and protected as far as 
 possible from excessive heat. In freezing weather they should be stowed in 
 protected localities, and if practicable may be temporarily stowed in open 
 spaces below decks. 
 
 353. Inventdries. — (On relieving and on detachment, see par. 230.) Inven- 
 tories should be taken not less often than once a quarter, and a certificate of 
 complete or partial inventory, with date and with list of uninventoried items, 
 will be attached to the quarterly provision return. 
 
 354. Surveys of provisions, see paragraph 246. 
 
 355. Issues. — (Duties of commissary steward, see par. 106; issues to desti- 
 tute American seamen, see par. 425f ; issues for use against ship's store profits, 
 see par. 473.) Provisions will be issued by the supply officer in accordance 
 with ration allowances laid down in paragraph 361 et seq. Issues should be 
 accounted for daily in the " Statement of issues to general mess and cost 
 of ration daily." (S. & A. Form 26a.) 
 
 356. Transfers. — (See par. 229 et seq.; to vessels without a supply officer, 
 see par. 82.) Provisipns furnished to naval auxiliary vessels will be transferred 
 on invoice, not sold. Invoices will be in quadruplicate; the original and one 
 copy will be forwarded to the Bureau of Supplies and Accounts immediately 
 after the transfer, one copy given to the master, and one filed with the provi- 
 sion return. (S. A. M., 1872.) 
 
 The "issuing price" (par. 425-1) will be used for all transfers, including 
 transfers to a successor. 
 Transfers of provisions to ship's store account are not authorized. 
 
 357. Sales to messes. — " Such provisions as in the opinion of the supply 
 officer can be spared from the supply on board, without unduly reducing the 
 quantities for regular issue, may with the approval of the commanding officer, 
 be sold to officers' and other messes at their average cost price, to be delivered 
 only at the regular times and places of issue ; but no person or mess shall be pier- 
 mitted to purchase a full allowance of any article while the crew is on short 
 allowance thereof." (N. I. 4545-1.) 
 
 " Supply officers shall keep regular accounts of provisions so issued, entering 
 the same separately in the quarterly returns, and shall receive payment for 
 them monthly, crediting the Government, under the head of * Provisions,' with 
 tlie amount so received." (N. I. 4545-2.) 
 
 5/24/17. 123 
 
 73416"— 18 10 
 
124 CHAP, v.— SUPPLY— PEOVISIONS AND GENERAL MESS. 
 "At the end of each month an f I"'-- '"u^rindnht^^^e^'fv^^^^^^^ 
 
 4548-3.) /!!.„_, ooA\ win he filled out In duplicate at the time of 
 
 " Issues to messes (Form 336) jUl be »''«1^J" '^tative of the mess obtain- 
 gale. Both copies should be receipt^ by J^« ^/*^^"Jatlve of the mess con- 
 ing the supplies. One <»Py ^'" ^, ^f ^° J? ^ffl^^t^^ u^ in maldng up the 
 ^^^.r^rj^t^^t T^e^^'t^r^'^^S^TZ ^) at the close of the 
 
 '"^."it order to provide a "-i*"™ -«tf »' ^'if/hef f^r1he"!n1orV^? «; 
 messes and other messes for 5«^h, the bureau pubhshe^for^^ quarters, 
 
 fdes~S"^rc2lesT^Slin'^S'ol'°Xmuttonn^^^^ together with the 
 ^,;^r^i^fX^v%?e^st prU. to ^ c.^^^^^ *,XTrticular Wnd of 
 •• The base price to be used is to ^1 «« ?;"^g« <»^i, ° ^o^ij, be taken that 
 meat sold as shown by ^esup^y officers record^ Caje ^hou o^^^^ ^^ ^^^^ 
 
 the average price is not based on the a\f '*«; P"""" J;%. the Government of beef 
 '^:Ta:a°'£iTf£''^^eZr^\T^r^!'^eT^l^, such as mutton. 
 
 ^^To^d-S^^ue^es price^f a„y^ ^^^J^l^-Z'^^^^' '^^o^et 
 plied by the percentage in *« cohMjn Perc^tage or ^ g v ^ouse 
 
 Lple. Witt beef at ""^SJ^^f^^Tof ^ ^en^. o?^^ ce^'« ^' P<^"°^- 0° *« 
 
 ga^n^^S Tncrta^ of^^T'- ^-"^ted for as prescribed in the 
 provisions return. should be sold In full packages, viz, beef in 
 
 5/24/17. 
 
 SEC. 21. — CAKE AND ISSUE OF PROVISIONS* 
 
 125 
 
 BEIEIF. 
 
 PiGURB 1. — Side of beef trimmed in accordance with Navy Specification 56B9 — Carcass 
 beef in small cuts: 1, Hind shanks for soup; 2, rumps for roast; 3, rounds for stCAk: 
 4, sirloin steaks ; 5, porterhouse steaks ; 6, flank steaks ; 7, flanks for boiling ; 8, short 
 ribs for roast; 9, navel flanks for boiling; 10, rib roast; 11, rib steaks; 12. chuck 
 steaks; 13, chuck roasts; 14, briskets for boiling; 15, shanks for soup: xx. knuckles 
 off ; oooo, lumbar and kidney fat out ; A , 4 vertebra off. 
 
 5/24/17. 
 
126 
 
 CHAP. V. SUPPLY — PEOVISIONS AND GENERAL MESS. 
 
 SEC. a. — CABE AND ISSUE OF PEOVISIONS. 
 
 127 
 
 Percentage 
 
 of issuing 
 
 price. 
 
 CARCASS BKEF IN MAEKET CUTS 
 
 Ribs 
 
 Loins 
 
 Rounds 
 
 Flanks 
 
 Navel end 
 
 Chucks 
 
 Shrinkage 
 
 CAECASS BEEF IN SMALL CUTS. 
 
 1. Hind shanks for soup.. - 
 
 2. Rumps for roast 
 
 3. Rounds for steak 
 
 4. Sirloin steaks 
 
 5. Porterhouse steaks 
 
 6. Flanksteaks 
 
 7. Flanks for boiling 
 
 8. Short ribs for roast 
 
 9. Navel flanks for boiling. 
 
 10. Rib roast 
 
 11. Ribsteaks 
 
 12. Chucksteaks 
 
 13. Chuckroa'sts 
 
 14. Briskets for boiling 
 
 15. Shanks for soup 
 
 Shrinkage 
 
 BEST HIND QUAKTEBS IN SMALL CUTS. 
 
 Hind Shanks for soup 
 
 Rumps for roast 
 
 Rounds for steak 
 
 Sirloin steaks 
 
 Porterhouse steaks 
 
 Flanksteaks 
 
 Flanks for boiling 
 
 Shrinkage 
 
 BKKP rOEE QUAETEES IN SMALL CUTS. 
 
 Short ribs for roast 
 
 Navel flanks for boiling. 
 
 Rib roasts 
 
 Ribsteaks 
 
 Chucksteaks 
 
 Chuck roasts 
 
 Briskets for baling 
 
 Shanks for soup 
 
 Shrinkage 
 
 Hind quarters 
 
 Fore quarters 
 
 6/24/17. 
 
 3.82 
 3.83 
 15.46 
 9.00 
 8.50 
 1.00 
 4.10 
 2.72 
 
 48.43 
 
 4.00 
 4.47 
 3.50 
 5.60 
 13.00 
 10.00 
 6.00 
 4.00 
 1.00 
 
 51.57 
 
 48.43 
 51.57 
 
 100.00 
 
 30 
 
 70 
 110 
 130 
 200 
 170 
 
 80 
 
 80 
 
 60 
 
 110 
 
 140 
 
 110 
 
 70 
 
 90 
 
 40 
 
 100 
 100 
 
 MUTTON. 
 
 • 
 
 Per cent. 
 
 Percentage 
 
 of issuing 
 
 price. 
 
 CAECASS SHEEP IN 
 SMALL CUTS. 
 
 Legs 
 
 Lorn chops 
 
 Flanks 
 
 French chops 
 
 Stew 
 
 Shrinkage 
 
 23.73 
 20.34 
 
 3.39 
 20.34 
 30.50 
 
 1.70 
 
 100 
 130 
 
 50 
 155 
 
 60 
 
 
 
 100.00 
 
 
 
 
 HINDS SHEEP. 
 TjBgS 
 
 49.13 
 
 42.11 
 
 7.01 
 
 1.75 
 
 100 
 
 Lom chops 
 
 130 
 
 Flanks 
 
 SO 
 
 Shrinkaee 
 
 
 
 
 
 100.00 
 
 
 
 
 FOEES SHEEP. 
 
 French choDS 
 
 39.34 
 
 59.01 
 
 1.65 
 
 155 
 
 Stew 
 
 Shrinkage 
 
 60 
 
 
 
 100.00 
 
 
 
 
 Fore anarters 
 
 51.69 
 48.31 
 
 90 
 
 Hind aiiartfirs 
 
 110 
 
 
 
 
 ino.na 
 
 
 1 
 
 
 5/24/17. 
 
 FiGUBB 2. — Cuts of mutton and lamb: 
 
 1, 2, saddle ; 3, 4, 5, rack ; 1, 2, 8, 
 long saddle; 2, 3, 4, 5, body; 1, leg; 
 
 2, loin ; 3, short rack ; 2, 3, back ; 4, 
 breast ; 5, chuck ; 4, 5, stew. 
 
128 
 
 CHAP. V.- 
 
 -SUPPLY — PROVISIONS AND GENERAL MESS. 
 
 Section 22.— BATIOITS. 
 
 NoTB. — ^Rations, commuted, enlisted men, see par. 679 ; officers, see pars. 841-12, 848 ; 
 " Sabsistence " (meals), see par. 679; "Subsistence en route," see par. 517. 
 
 ▼SAL. 
 
 FIGURE 3.— Cuts of veal : 1, 2. saddle (or 
 2 hind quarters); »» 4, rack (or 2 
 fore quarters) ; 1, leg ; 2, loin ; 3. ribs . 
 4 stew, 
 5/24/17. 
 
 CABCAS VEAL IN SMALL 
 
 CUTS. 
 
 Breast 
 
 Chops 
 
 Chucks 
 
 Shanks 
 
 Legs 
 
 Loins 
 
 Flanks 
 
 Shanks 
 
 Shrinkage 
 
 Per cent. 
 
 Percentage 
 
 of issuing 
 
 price. 
 
 Legs 
 
 Loins 
 
 Flanks... 
 Shanks... 
 Shrinkage 
 
 Fore quarters 
 Hind quarters 
 
 FORES VEAL. 
 
 Bre?st 
 
 Chops i 
 
 Chucks ; 
 
 Shanks - ' 
 
 Shrinkage 
 
 HINDS VEAI 
 
 361. nations — ^Defined. — ^The term ordinarily denotes the Navy ration in 
 kind, the unit being one day's legal allowance of provisions, prepared and issued 
 by the supply department to such persons of the Navy or Marine Corps as may 
 be entitled to receive it at Grovernment expense, and to such other persons as 
 may on proper authority be thus subsisted. (See par. 363.) 
 
 The term " ration " is also used in connection with additional, substituted, 
 or partial allowances in kind authorized under certain circumstances as night- 
 watch rations, holiday rations, 50-cent and 55-cent rations, emergency rations, 
 hospital rations, short rations, abandon-ship rations, haversack rations. 
 
 362. Messes afloat: 
 
 The general mess (see par. 381 et seq.) shall be subsisted on the Navy ration 
 In kind, issued by the supply department. 
 
 Officers' messes. — (Commissioned and warrant officers' messes will be com- 
 posed of officers, officers' stewards, officers' cooks, and mess attendants assigned 
 thereto. 
 
 Officers' messes will subsist all persons assigned to them. The procurement 
 of food and the preparation and issue of rations for these messes do not con- 
 cern the supply department, except that individual articles of provisions may 
 be purchased by the messes for cash. (See par. 357.) 
 
 The commuted rations of officers entitled to receive them shall be settled by 
 the supply officer with the individual officers by credit on the roll. The treas- 
 urer of an officers' mess shall be paid monthly all unchecked commuted rations 
 for the enlisted servants assigned to such mess; and he shall be paid cost of 
 subsistence at authorized rates for sick enlisted men, prisoners, and pilots 
 subsisted in the mess. (See par. 679, Subsistence.) 
 
 Chief petty officers' mess. — "A separate mess shall be formed for chief petty 
 officers to which one cook shall be allowed. When the number of the mess 
 is less than fifteen, one messman shall be allowed in addition to the cook ; 
 when the number in the mess is more than fifteen and less than thirty, a sec- 
 ond messman shall be allowed ; and when the number in the mess is more than 
 thirty, a third messman shall be allowed." (N. I. 2513-1.) 
 
 The chief petty officers' mess, when not receiving Navy rations in kind, will 
 receive commuted rations as provided in paragraph 679. In such case the mess 
 will subsist all persons assigned to it; and the procurement of food and the 
 preparation and issue of rations do not concern the Supply Department, except 
 that individual articles of provisions may be purchased by the mess for cash. 
 (See par. 357.) 
 
 363. Persons entitled to rations: 
 
 Officers. — ^"With the exception of commissioned officers of the line, Me<lical 
 CJorps, and Pay Corps, and of chaplains and commissioned warrant officers ; all 
 officers of the Navy are entitled to one ration, or to commutation therefor at 
 the rate of thirty cents a day, while doing duty on board a seagoing vessel of the 
 Navy. Midshipmen are entitled to one ration, or to commutation therefor, at 
 all times." (N. R. 4517-1.) 
 
 "The law does not provide for the allowance of rations to commissioned 
 officers of the Marine Corps." (N. R. 4517-3.) 
 
 " Officers of the Navy on sea service with the exceptions mentioned in article 
 R 4517 (1) are entitled to their rations while temporarily doing the duty of the 
 ship on shore." (N. R. 4522.) 
 
 5/24/17. . .. . ^ vl2». - 
 
130 CHAP. V. — SUPPLY — PROVISIONS AND GENERAL MESS. 
 
 Such rations may be drawn in kind when officers are serving with toe la^^^^^ 
 
 force or at other times, if so elected, but are in practice credited on the roll at 30 
 
 cents Der day Officers not entitled to rations may receive them in kind whUe 
 
 ^^vinrwith iheTnding force, in which event the cost of the rations as shown 
 
 b^IrtlaTi^ues to crew and mkrines wUl be checked against their pay accounts. 
 
 (Comp. Dec. Feb. 18, 1910.) 
 
 Orders supporting such transactions, see paragraph 425n. TTnU*wi 
 
 TPtLiLtpd men (Naw) —"All enlisted men in the Navy attached to any United 
 
 Stfti v^Tor sS'and doing duty thereon shallj^ allowed a ration or com- 
 
 "^SrecTmeTtifiHre c'o^piK-'The lon^mmlifoned officers, private and 
 
 niu™ntoTthi Ma^iTe^^^^^^ ^%«'^^,«f.^^ ""s'^Ld 'ait'Sf M^k'r'^" 
 
 titled to receive one Navy ration daily. (Sec. 1615, R. S., and act of Mar. j. 
 
 ^^Vzt«f6d^ia?«ew^^(Vat7i/ or MaHne Corp«).— "Enlisted men on board a 
 Bh^l^r dutf^r p^^^ borne upon the rolls, are supernumeraries en- 
 
 titl^ to pay Mid shall be rationed with the crew upon the order of the com- 
 manding offline?? (N. R. 4517-^.) This order should accompany the quarterly 
 
 '''p^er^-The commanding officer " shall take care that all prisoners ofwar 
 ♦ ♦ * are supplied with rations properly cooked." (N. R. 2061-7.) When 
 prisoners are assigned to the general mess they shall be allowed one ration 
 
 **Piioti^*ss?gned to the general mess will be allowed one ration each. (N. R. 
 45ia) The order of the commanding officer should accompany the quarterly 
 
 ^^D^Utute^Am^ican seamen.-^^ Destitute American seamen received on board 
 
 are supernumeraries not entitled to pay and rations Ifg"? f^lf / VnbsTsten^ 
 be upoVthe written order of the commandmg officer." (N. 1. 4^.) Subsistence 
 will hp senarately accounted for as provided in paragraph 425f. 
 
 ^fl^llwHfS^ial authority is necessary for rationing Naval Militia and 
 when such organizations are embarked on a ship of the Navy instrucUons should 
 ^reauested concerning method of rationing. Arrangements for reimburs- 
 meiiTom the Sate authorities will ordinarily be made by the Navy Departm^ 
 
 Miscellaneous.— The furnishing of rations for passengers other than as hereto- 
 fore provided is not authorized unless arrangements for reimbursement have 
 hpen entered into by proper authority. 
 
 Di^rg€d men.--'' Honorably discharged men electing homes on board re- 
 • iJ^^mU are entltied to one ration per day for a period of four months from 
 thP date ofdlscharge. This ration can not be commuted. (N. I. 4551.) 
 
 Iw^^NnmSSr^of rktions allowed.-" The executive officer shall prepare the 
 daily and monthly ration records to be forwarded the supply officer of the ship, 
 and shall be responsible and accountable fer their correctness as affording the 
 supply officer a ration issue basis." (N. I. 2513-4.) * * „ v^ 
 
 "The supply officer shall be promptly notified when men are sent to a hos- 
 Dltal for tr^tment, or when absent from their ship or station with or without 
 leare In all cases the issue of rations or commutation therefor shall cease 
 
 ^^^5^1" PaVrS^ * A. Form No. 27a) will be summarl^ 
 
 monthly on "Monthly ration record" (S. & A. Form No. 27) by the executive 
 officer (See Instructions, reverse of form.) ^ ^ *vt 
 
 Supernumerary absentees will be entirely omitted from Forms 27 and 27a, 
 no credit or checkage of their rations being necessary. 
 
 O^Navy ration In kind will be aUowed daily for each person actually on 
 h<MTd shlD (Including men granted liberty not exceeding 48 hours, and m^ 
 ftSent ior any reason who take at least one meal on board— Comp. Dec , Dec. 9, 
 iS?? except officers (but see par. 363-1), persons subsisted in officers' messes, 
 and members of and persons subsisted in the chief petty officers' mess. 
 
 5/24/17. 
 
 SEC. 22. — RATIONS. 
 
 131 
 
 In case of men transferred, credit for ration for day of transfer will be taken 
 by the ship from which transferred unless transfer Is made before breakfast. 
 The rations of sick enlisted men subsisted by officers' messes will not be checked 
 if the medical officer requires that such subsistence be merely supplementary 
 to the Navy ration. "A certificate should be made on all public bills for special 
 diet as to whether it covers all or part of the subsistence of the men concerned.** 
 (S. A. M. 952.) 
 
 Rations will not be checked for enlisted men of the Navy serving with the 
 landing force unless subsisted otherwise than on the Navy ration. Rations for 
 enlisted men of the Marine (IJorps serving on shore, see paragraph 410. 
 
 365. Navy ration law. — The naval appropriation act approved June 29, 1906, 
 contains the following: 
 
 " Provided, That sections fifteen hundred and eighty and fifteen hundred and 
 eighty-one, Revised Statutes, be amended to read as follows: 
 
 " * Sec. 1580. The Navy ration shall consist of the following daily allowance 
 of provisions to each person : One pound and a quarter of salt or smoked meat, 
 with three ounces of dried or six ounces of canned or preserved fruit, and three 
 gills of beans or peas, or twelve ounces of flour ; or one pound of preserved meat, 
 with three ounces of dried or six ounces of canned or preserved fruit and eight 
 ounces of rice or twelve ounces of canned vegetjibles, or six ounces of desiccated 
 vegetables; together with one pound of biscuit, two ounces of butter, four 
 ounces of sugar, two ounces of coffee or cocoa, or one-half ounce of tea and one 
 ounce of condensed milk or evaporated cream ; and a weekly allowance of one- 
 quarter pound of macaroni, four ounces of cheese, four ounces of tomatoes, 
 one-half pint of vinegar or sauce, one-quarter pint of pickles, one-quarter pint 
 of molasses, four ounces of salt, one-half ounce of pepper, one-eighth ounce of 
 spices, and one-half ounce of dry mustard. Seven pounds of lard, or a suitable 
 substitute, shall be allowed for every hundred pounds of flour issued as bread, 
 and such quantities of yeast and flavoring extracts as may be necessary. 
 
 " • Sec. 1581. The following substitution for the components of the ration may 
 be made when deemed necessary by the senior officer present in command : ** For 
 one and one-quarter pounds of salt or smoked meat or one pound of preserved 
 meat, one and three-quarters pounds of fresh meat or fresh flsh, or eight eggs ; 
 in lieu of the articles usually Issued with salt, smoked, or preserved meat, one 
 and three-quarters pounds of fresh vegetables ; for one pound of biscuit, one and 
 one-quarter pounds of soft bread or eighteen ounces of flour ; for three gills of 
 beans or peas, twelve ounces of flour or eight ounces of rice or other starch food, 
 or twelve ounces of canned vegetables ; for one pound of condensed milk or evapo- 
 rated cream, one quart of fresh milk ; for three ounces of dried or six ounces of 
 canned or preserved fruit, nine ounces of fresh fruit ; and for twelve ounces of 
 flour or eight ounces of rice or other starch food, or twelve ounces of canned 
 vegetables, three gills of beans or peas ; In lieu of the weekly allowance of one- 
 quarter i)Ound of macaroni, four ounces of cheese, one-half pint of vinegar or 
 sauce, one-quarter pint of pickles, one-quarter pint of molasses, and one-eighth 
 ounce of spices, three pounds of sugar, or one and a half pounds of condensed 
 milk, or one pound of coffee, or one and a half pounds of canned fruit, or four 
 pounds of fresh vegetables, or four pounds of flour. 
 
 " * " An extra allowance of one ounce of coffee or cocoa, two ounces of sugar, 
 four ounces of hard bread or its equivalent, and four ounces of preserved meat or 
 its equivalent shall be allowed to enlisted men of the engineer and dynamo force 
 who stand night watches between eight o'clock postmeridian and eight o'clock 
 antemeridian, under steam." ' " (See par. 368.) 
 
 DAILY. 
 
 " 1 pound hard bread (biscuits) ; or 1^ pounds fresh bread ; or 1\ pounds flour. 
 
 1 pound tinned meat; or li pounds salt meat; or \\ pounds smoked meat; or 
 
 If pounds fresh meat ; or IJ pounds fresh flsh ; or 8 eggs ; or If pounds poultry. 
 
 5/24/17. 
 
132 CHAP. V. SUPPLY PROVISIONS A^^ GENERAL MESS. 
 
 i pound tinned vegetables; or If pounds fresh vegetables; or 3 gills beans or 
 peas ; or i pound rice or other cereal. 
 
 2 ounces coffee ; or 2 ounces cocoa ; or i ounce tea. 
 
 1 ounce evaporated milk; or ^ quart fresh milk. i, * 4. r«„^ 
 ^ pound dried fruit; or | pound tinned fruit; or ^ pound ^^^^^^^^i^* («^"^ 
 
 rationof fruit is allowed with each ration of beans, peas, rice, and other starch 
 foods and canned vegetables issued). 
 
 2 ounces butter. 
 
 4 ounces sugar. ^ ^ ^ 
 
 7 pounds lard for every 100 pounds flour used as bread. 
 
 WEEKLY. 
 
 SEC. 22. — ^RATIONS. 
 
 133 
 
 4« 
 
 I pound cheese. 
 i pound macaroni. 
 ^ pound pepper. 
 i pound pickles. 
 ^ pound mustard. 
 
 i pound salt, 
 
 i pint sirup. 
 
 1^1 pound spices. 
 
 i pound tomatoes (canned). 
 
 i pint rnegar or oil. 
 
 - Y«aqt baklne Dowder, and flavoring extracts as required." 
 N^--ThKrof the ration law (sec. 1581, R. S.) which permits substitu- 
 tion^^««nfi^ie. of certain articles for the under if^^e of articles ^^^^^^^^^V^ 
 will be disregarded until further instructions." (S. A. M. 308, May 1, lyirM 
 SubstitudSrwiU be made by value as provided in the act of March 2. 1907. 
 
 ^a^^N^' ration-Over and under issues.— "The naval appropriation act 
 annroved March 2, 1907, provides that * any article comprised in the navy ration 
 X I^I^sGS in Excess of the authorized quantity, provided there ^^^i^f^ 
 Issue of the same value in some other articles or articles.' " (S A. M. .-WS.) 
 
 To ^iSutHver and under issues (on S. & A. Form 36a). the quantity of 
 each art^e of the ration issued will be converted from weight or measure into 
 mimber of rations at the unit weight or measure allowed per rat on. The 
 S^^Jthus arrived at will be grouped i^to components (i_e.. bre-^^.'^™^^^^^^^^ 
 vSgetables, fruits, beverages, etc., as indicnted in par 367). The difference 
 b^^n the total number of rations of any one component issi^d and the total 
 n^mC of rXns allowed as certified to by the executive officer will be the 
 Sumblr of rations of such component overissued or underissued, as the case 
 m»v h^ (exceot fruits and lard, see below). , x« 
 
 -The valSf of Sch component will be determined by Indlvldunl supply offi- 
 cers according to the actual cost of the provisions Issued. In order to arrive 
 ^ the^lue of a comopent, ♦ * * divide the total number of rations Into 
 Xe total cost of the quantities issued. The value of a component will be carried 
 out to four decimal places." (S. A. M. 3739.) . , ^ ^, , 
 
 " There may be an overissue of any ration components provided there Is an 
 underissue of equal value of other components." (S. A. M. 3740-41.) 
 
 Saving can not be carried forward to a succeeding quarter. 
 
 •'The following example illustrates the method of arriving at the value of a 
 ration component: 
 
 Bread oc»nponent. 
 
 Pounds. 
 
 Rations 
 
 Value of 
 issues. 
 
 Biscuits 
 
 Bread, fresh 
 
 Floor -• .....-• 
 
 100 
 1,000 
 
 2,ooe 
 
 - 100 
 
 - 800 
 -1,778 
 
 30 
 50 
 
 (■«— ^.1 .._.......••••«•.•.•••••••••••*•.*•••■ 
 
 
 2,«78 
 
 86 
 
 TO€ai.... •••••••-•• •••••••••••••••••••*• 
 
 
 
 2.678 rations divided into $86=10.0321. value of component. 
 5/24/17. 
 
 " The value of the lard component will be the actual Issuing price per pound. 
 
 " When the quantity of tomatoes expended on the provision return Issued to 
 crew and marines exceeds the weekly allowance with macaroni and cheese the 
 excess will be treated as Issued as * canned vegetables * and become part of the 
 under or over Issue of the 'vegetable component,' Instead of an overissue as 
 * tomatoes.' In other words, the statement of under and over issue will never 
 show an overissue of tomatoes." 
 
 367. Navy ration — Table of components. — "All articles of provisions re- 
 ceived by transfer from supply officers at navy yards and stations, and from 
 supply officers afloat, as well as articles received from dealers ashore, either 
 under contract or by open purchase, with the exception of * miscellaneous ' 
 articles [see (b) below] will be regarded as ration equivalents and Issued in 
 accordance with the following table " (S. A. M. 373G) : 
 
 Components. 
 
 Bread: 
 
 Bisaiit pound.. 
 
 Crackf^rs— 
 
 Soda do — 
 
 Oystr do..-. 
 
 Brfai,fr^sh— 
 
 Whf»at pounds . . 
 
 Graham do — 
 
 Rolls do — 
 
 Flour- 
 Wheat.... do — 
 
 Graham do — 
 
 Buckwheat do 
 
 Com meal do 
 
 Heat: 
 
 Pres'^rved — 
 Tinn«d— 
 
 Bacon pound.. 
 
 Corned beef. do — 
 
 Chipped beef do 
 
 Codfish and haddock. .do — 
 
 Salmon do — 
 
 Sardines do 
 
 Saust^e (Vienna) do — 
 
 Luncheon meat do — 
 
 Salt- 
 Corned beef, fresh pounds . . 
 
 Salt pork do — 
 
 Salt mackerel .....do... 
 
 Smoked- 
 Bacon, sugar cured and smoked, 
 
 pounds 
 
 Ham, sugar cured and smoked, 
 
 . pounds 
 
 Sh(nilder. sugar cured and 
 
 smoked pounds. 
 
 Saus£^e, frankfurters do. . . 
 
 Sausage, bologna do... 
 
 Tongue, beef. do — 
 
 Fresh- 
 Beef do... 
 
 Mutton do... 
 
 Pork do — 
 
 Veal do.. 
 
 Sausage, pork '. do — 
 
 Liver, beef do.. 
 
 Hamburger steak do. . 
 
 Chicken do.. 
 
 Fowl do — 
 
 Turkey do . . 
 
 Fish, firesh do — 
 
 Eggs number.. 
 
 9/13/17. 
 
 Ration al- 
 lowance. 
 
 11/4 
 
 11/8 
 
 1 1/4 
 
 1-3/4 
 
 Components. 
 
 Ration al- 
 lowance. 
 
 8 
 
 Vegetables: 
 Dried- 
 Beans— 
 
 Navy gills . 
 
 Lima do — 
 
 Kidney do — 
 
 Canned — 
 Beans- 
 Lima pound.. 
 
 String do — 
 
 Com do — 
 
 Peas do — 
 
 Tomatoes do — 
 
 Pumpkin do — 
 
 Beets do... 
 
 Fresh- 
 Turnips pounds. 
 
 Carrots do 
 
 Tomatoes do.... 
 
 Beets do — 
 
 Onions, green do — 
 
 Squash do 
 
 Pumpkin do — 
 
 String beans do 
 
 Peas, greMi, in pod do.... 
 
 Com, green, sugar, on cob, in 
 
 husk pounds. . 
 
 Spinnach do — 
 
 Cauliflpwer do — 
 
 Lettuce do 
 
 Cucumber do — 
 
 Celery do — 
 
 Radishes. do — 
 
 Rhubarb do — 
 
 Parsnips do — 
 
 Eggplant do — 
 
 Peppers, green and rad . . .do 
 
 Aspan^us do.... 
 
 Parsley do.. 
 
 Potatoes — 
 
 Irish do.. 
 
 Sweet do 
 
 Onions do... 
 
 Cabbage do 
 
 Cereals and starch foods: 
 
 Rice pound. . 
 
 Civnstarch do.. 
 
 Barley do.. 
 
 Hominy do.. 
 
 Oats, rolled do.. 
 
 Tapioca do.. 
 
 3/4 
 
 13/4 
 
 13M 
 
 l/» 
 
134 CHAP. V. — SUPPL'y — PBOVISIONS AND GENERAL MESS. 
 
 SEC. 22. — RATIONS. 
 
 135 
 
 Components. 
 
 Rational* I 
 lowance. 
 
 Ptuit: 
 
 Dried— , 
 
 Apples pound.. 
 
 Citron do.... 
 
 Cunants do.... 
 
 Coooanut, shredded do. . . . 
 
 Peaches do — 
 
 Raisms do.... 
 
 Canned— , 
 
 Apples do.... 
 
 Apricots do.... 
 
 Peaches do — 
 
 Pears d® — 
 
 Pineapple do.... 
 
 Prunes do — 
 
 Preserved— 
 
 Jams do — 
 
 Apple butter do... 
 
 Mincemeat - — do. . . 
 
 Fresh— . 
 
 Peadies do... 
 
 Pears Jo... 
 
 Cherries..... ••..-•-- 5^**" 
 
 Grapes do . . . 
 
 Berries, all kinds do... 
 
 Cranberries do... 
 
 Watermelon do — 
 
 Cantaloupe do. . . . 
 
 Plums do — 
 
 Grapefruit do... 
 
 Pineapple do. . . 
 
 Appl'S do... 
 
 Bananas do. . . 
 
 X^emons. ... ■••..•...•.•- .oo. . . 
 
 Oranges do... 
 
 I 
 
 
 Components. 
 
 Ration al- 
 lowance. 
 
 3/16 
 
 3/8 
 
 ..do. • . 
 .quart. 
 
 9/16 
 
 Beverages: . 
 
 C^ee pound. 
 
 Cocoa. do... 
 
 Tea. do- • 
 
 Milk: 
 
 Evaporated 
 
 Fresh 
 
 Ezti-acts, flavoring: 
 
 Vanilla. 
 
 Lemon. 
 
 Vinegar and sauces: 
 
 Vinegar P™*- 
 
 Oil, salad do.... 
 
 Sauce, Worcestershire do — 
 
 Catsup do.... 
 
 Butter pound.. 
 
 Cheese do — 
 
 Baking powder 
 
 Baking soda 
 
 I^d^?* pounds to' every 100 pounds 
 
 flour as bread. ^ ^,* * • ♦».. 
 
 Oil, cottonseed, as lard substitute in the 
 
 proportion of 1 gaUon to 10 pounds lard 
 
 Macaroni and vermicelli pound. 
 
 Mustard do... 
 
 Pepper, black and cayenne 5® * * ' 
 
 Pickles and sauerkraut do... 
 
 Salt dd;- 
 
 Sirup P™j- 
 
 Spices, assorted pound. 
 
 Sugar do... 
 
 Yeast •:• 
 
 Tomatoes pound. 
 
 J 
 
 t 
 
 :•) 
 :») 
 (») 
 («) 
 
 ^*> 
 (») 
 
 •r 
 
 ' f 
 
 > As needed 
 
 sPaUy. 
 
 • Weekly. 
 
 "(o) All provisions not mentioned above purchased upon r«luisitlOM ap- 
 Droved in accordance with article 2241-3 of the Naval Ins^ctlons [see pan 
 ^^51 OT bythe commanding officer in foreign ports, which can Properly be 
 ^flcS imd«r a,^ of the ration components, will be taken up and issued as 
 
 ""m^rS^^^^ ^^'^^^'^ o^ ^ requisition approved in 
 
 accorda^ ^to article 2241-^ of the Naval Instructions which can not be classi- 
 flSTuSd^^y of ttie ration components, such as oysters, clams, ice cream^ 
 Ske^i^J <^ndy; nuts, etc.. wUl be taken up in the provision return and ssued 
 M * m^sSllMieous » by valie only, the issue thereof being regarded as ; over- 
 j^^'^hiSTust S offset by corresponding value of ' underlssues.' (From 
 Infltructlons on Provision Return — S. & A. Form 36.) t^^^^ 
 
 Mit ^ will not be U8«l as a part of the Nay ration; wWte Navy 
 1 bfSs wSbe substituted wherever spUt peas were formerly used. (S. A. 
 M. 4166.) 
 
 ^lLt;S^^^^'n^^^^^ by the Navy ration law (par 
 
 365)^r?nllsted man of the engineer and dynamo ^^or^e who s^ds a nlgj 
 ^tch between 8 p. m. and 8 a. m. under steam, shall be allowed an extra 
 
 ration, as follows: 
 1 ounce icoffee or cocoa. 
 
 I oSSS hSfd'bread. or 5 ounces soft bread, or 41 ounces flour as bread.' ^ 
 i oS pr^rved meat, or 5 ounces salt or smoked meat, or 7 ounces fresh 
 
 meat 
 9/13/17. 
 
 
 ^^^kg|^M..i(« 
 
 These Issues will be expended on a separate line of the quarterly provision 
 return, covered by an approved Invoice, with a notation as to the number of 
 rations Involved. 
 
 " The executive officer shall notify the supply officer dally of the number of 
 men In the engineer and dynamo force detailed for night steaming watches, so 
 that extra Issues of provisions may be made to them." (N. I. 2618-7.) 
 
 " That during the continuance of the present war an extra allowance of one 
 ounce of coffee or cocoa, two ounces of sugar, four ounces of hard bread or Its 
 equivalent, and four ounces of preserved meat or Its equivalent shall be allowed 
 to enlisted men of the deck force when standing night watches between eight 
 o'clock postmeridian and eight o'clock antemeridian." (Act May 22, 1917.) 
 
 369. Substitute rations, issued in lieu of the Navy ration : 
 
 1. Emergency ration. — The emergency ration Is a prepared and ready packed 
 ration calculated to subsist one man one day, consisting of three 1-ounce cakes 
 of chocolate component, three 3-ounce cakes of combined bread and meat com- 
 ponent, A ounce fine salt, and f gram black pepper. They are packed 10 
 rations to a box. These rations, when received or transferred, will be in- 
 voiced as any other item of provisions, and will be accounted for on the pro- 
 vision return under the head " Emergency ration." Issues of these rations in 
 lieu of other provisions will be made only on the written order of the com- 
 manding officer, which must be filed with the return. When so Issued they 
 will be accounted for by number as Issued to crew and take the place of other 
 components constituting a Navy ration. (S. A. M., 52.) 
 
 The bread and meat component may be eaten dry ; or stirred Into cold water ; 
 or, one cake may be boiled 5 minutes or longer In 2 pints of water and resulting 
 soup seasoned to taste; or, one cake may be boiled in f pint of water for 5 
 minutes, making a thick porridge, to be eaten hot or cold ; when cold may be 
 sliced and fried. If bacon or other fat Is available. 
 
 The chocolate component may be eaten dry ; or made Into liquid by placing 
 the chocolate in a tin cup held In hot water. After melting, pour in slowly 
 J pint boiling water to each cake. It may be boiled after mixing. 
 
 2. Hospital ration (only In naval hospitals). — When enlisted men attached to 
 the ship are subsisted In a naval hospital ashore, their rations on board ship, 
 or commutation, will cease. 
 
 " In computing the number of days patients are subsisted In hospital, the 
 day of admission shall be disregarded and the day of discharge shall be in- 
 cluded." (N. R. 4521-2.) Notices, numbered serially, will be sent to the vessel 
 by the commanding officer of the hospital, stating the beginning and expiration 
 of subsistence of patients. 
 
 S. Forty-five and fifty cent rations will be Issued only on vessels not carrying 
 supply officers, as provided in paragraph 82. 
 
 4. Army rations for marines on shore. — (See par. 410.) 
 
 370. Partial rations, Issued as a portion of the Navy ration : 
 
 1. Abandon-sJiip rations will consist of 1 pound of hard bread, J pound of 
 canned meat (and i gallon water). This ration Is calculated to subsist one 
 man one day, and the supply officer should store In convenient localities a suffi- 
 cient stock of bread and meat for three days' rations for the ship's company. 
 In actual abandoning ship, boats will carry as many provisions as possible with 
 safety. (Boat Book, 1908, Art. 20.) 
 
 2. Reserve ration (for landing force.) — The component articles and quan- 
 tities of the reserve ration are as follows: Bacon, 12 ounces, or canned meat. 
 16 ounces; hard bread, 16 ounces; coffee, roasted and ground, 1.12 ounces; 
 sugar, 2.4 ounces; salt, 0.16 ounces. (Army Begulations, 1913, par. 1205.) 
 
 The above ration would be supplied to a landing force when directed to 
 carry provisions in haversacks. 
 
 371. Miscellaneous allowances: 
 
 1. Allowance for " undrawn " fowl. — ^When fowl Is purchased " undrawn ** at 
 prices quoted on that basis, as In the case of frozen fowl on Navy contracts, 
 
 9/13/17. 
 
136 
 
 CHAP. V.- 
 
 -SUPPLY — PROVISIONS AND GENERAL MESS. 
 
 * ^n K^ m«Hp for CToss weight, and subsequently the supply oljicer will 
 payment will be made for gro^^^^^^^^ and to expend on the provision 
 
 be allowed to enter on to®.^!^*"®"^ ^„V „* ^he sross weight of the actual 
 return a quantity ^^f «^,*[^\^^« ^0 ^er 'ent of the l^o^^^^f ^^^^.^ ^^ ^y,^ 
 i^siips A notation should be toade on tne survey suuwiiiB »^ 
 IferWetSer With the actual ^H^^ifsL ,f "uS^"^ at pHces 
 
 ™Ur "'^d^ar- fowir?n'Lch c'a^\'h7d^uctiZ'rfT^ mJst be 
 
 Zdf f/^ the bms lifore payment, as provided in paragraph 335b. 
 
 9/13/lT. 
 
 Section 23— 6ENEBAL MESS. 
 
 381. Mess organization.— " The supply officer of a ship shall have charge 
 of the general mess and of the commissary steward, cooks, bakers, and men 
 detailed for duty in the ship's galley and supply department. He shall be re- 
 sponsible for all mess gear issued to the crew, and for the cleanliness and good 
 condition of the galley, bakery, issuing room, and other uhices where the men of 
 his diN ision \n ork." (N. I. 2241-1.) 
 
 With the exception of men assigned to the chief petty officers* mess, *' enlisted 
 men and marines shall be arranged in one general mess, divided into submesses 
 of twenty, as nearly as may be, to each of which shall be assigned one messman. 
 Petty officers shall mess with their own divisions when practicable." (N. I. 
 2513—2. ) 
 
 " Messmen shall be detailed from the lower ratings. In no case shall a petty 
 offi(!er be detailed for duty as a messman." (N. I. 2513-3.) 
 
 " The executive officer shall have general charge of the messing arrangements, 
 and shall be responsible for the detail, organization, and discipline of the mess- 
 men of the general mess, and for the proper service of the food at the mess 
 tables." (N. L. 2513-^.) 
 
 The general mess shall receive the Navy ration in kind from the supply de- 
 partment. 
 
 " No person employed in the service of the general mess shall be paid ration 
 money or any extra compensation by the supply officer or his assistants, or by 
 subscription from the crew. Individual contributions to the mess are prohib- 
 ited." (N. I. 2241-2.) 
 
 The senior master at arms " shall have charge of the messes of the crew, and 
 is responsible for the maintenance of order and decorum therein." (N. R. 
 
 3405-3.) 
 
 382. Mess and galley equipment. — The supply officer " shall be responsible 
 for all mess gear Issued to the crew." (N. I. 2241-1.) 
 
 Mess gear and galley utensils are carried in Naval Supply Account and are 
 issuable as a charge against the quarterly allotment under Title C for mfes 
 outfits and galley utensils. (See par. 305, mess outfits.) Mess gear may be 
 transferred to the ship's store for sale to enlisted men for replacement of 
 articles damaged or destroyed by them. 
 
 When permanent fittings. Title A, are required or need overhauling or replace- 
 ment the supply officer should request the same by letter addressed to the com- 
 manding officer. (See par. 122.) 
 
 The first lieutenant "shall make frequent inspections of all mess gear and 
 stores of the crew, and of all mess tables, cooking utensils, galleys, chests, and 
 lockers." (N. R. 2302-4.) 
 
 383. Diet and bills of fare.—" In localities where night soil is commonly 
 used for fertilizing purposes none of the vegetables ordinarily eaten uncooked 
 shall be permitted on board ; and in infected ports no fresh milk, bottled waters, 
 or fruits shall be allowed.'* (N. I. 2618-2.) 
 
 Bills of fare should be prepared by the commissary steward and approved by 
 the supply officer. Bills of fare should be so arranged as to give all the variety 
 consistent with moderate cost and with the economical usage of the ration com- 
 ponents. 
 
 For "Bill of fare — card system" as in operation on board the U. S. S. 
 
 Scorpion, see S. A. M., 4130. 
 
 5/24/17. 137 
 
138 CHAP. V. — SUPPLY — PROVISIONS AND GENERAL MESSi 
 
 ^84 Gallev— A competent ship's cook and a baker should be detailed to 
 have dirSt cTarge of the g^^^^ and bake shop, respectively. On first-class ships 
 arLiLrTencedf^k should be detailed as butcher, who should have charge of 
 the stowage and cutting of fresh meats. «^«„„^ f-nm all drills 
 
 n;\"u' 'rr Xrf^"is 'S^^, ^rL « the ga«ey or oven for u«^ 
 excepting In cases of actual emergency, a sufficient number of cooks and bakers 
 
 BbaU be left in charge." (N. I. 2605-5.) , , , th„ HMnllneas and 
 
 Thp siinnlv officer "shall be responsible for • • • the cleanliness ana 
 good condition of the galley, bakery, issuing room, and other Plf<>f w^fl^.^ 
 ^o?Srs division work." '(N. I. 2241-1.) Cooks and bakera fa" *« '«!»'[!« 
 tn keen their nersons and all appliances and utensils clean and neat. Care 
 Ind Torapt "esfrcleaning and putting in order t^e galley and all ap^ian^ 
 and utensils should be required. Ranges and ovens should be kept in good re- 
 
 ••"{^^^"houldTriJe' wS Tstowed In the galley, bake shop, or bread 
 
 '°^'Sl fires used for cooking shall be extinguished at tattoo, unless spedally 
 mithorized by tte commanding officer to be continued longer for some specific 
 pS^ When a^weather il very warm, they shall be extinguished as early 
 ^^icable, if by so doing the comfort of the crew is Increased." (N. I. 
 
 ^385^' Preparation of food.— Care must be exercised that meals are not pre- 
 
 ^" Thrm^«roffl<Sr^al7report to the commanding officer any want of 
 care or ctei^Hness or any neglect in the preparation of food for the crew, 
 which mav be injurious to health." (N. I. 2111.) ,^ k« 
 
 (a) MlatcutUng.-i^ee par. 357.) The parts of a carcassof beef should be 
 selected in the following order, when quality alone Is considered : 
 
 SEC. 23. — GENERAL MESS. 
 
 139 
 
 Order. 
 
 1 
 
 2 
 3 
 4 
 5 
 6 
 7 
 
 Roasts. 
 
 Prime rib. 
 
 Loin. 
 
 Round. 
 
 Rump. 
 
 Chuck. 
 
 Shoulder {oc clod). 
 
 Brisket. 
 
 Steaks. 
 
 Loin. 
 
 Round. 
 
 Prime rib. 
 
 Rump. 
 
 Clod. 
 
 Chuck. 
 
 Shoulder. 
 
 Boiled. 
 
 Shoulder. 
 
 Brisket. 
 
 Plate. 
 
 Flank. 
 
 Shank. 
 
 Neck. 
 
 Corned. 
 
 Brisket. 
 
 Plate. 
 
 Flank. 
 
 Rump. 
 
 Shoulder. 
 
 For stews, all parts of the carcass; but for economy, Preferably the same as 
 noted for boiled beef. For soups, all bones, broken or sawed, and the Partictes 
 of meat clinging thereto. For hamburg steak and potples, meat from all parts 
 of t^e carSS may be used, though the quality will depend on the tenderness or 
 toughness of the parts used. (Par. 182, Manual for Army Cooks 1910.) 
 
 ib) Bread maMng.-The temperature of the bakery during the Process of 
 bread making shoul.l be about 80° F., and this temperature should be maintained 
 al^eariy as possible until the last run of dough is in the oven. In the Tropics 
 it will be found difficult, many times, to keep »lie temperature as low as 80 F. 
 The effects, however, of higher temperature on the dough may be overcome to a 
 great extent by using colder water in setting the dough, by using a le^ 
 quantity of water, thereby making a stiffer dough, or by using a greater quantity 
 of salt which, when used in quantities greater than 1.4 per cent, retards the 
 fermentation. The proof box, while the dough is proving, should be kept at a 
 constant temperature of about 90- F. As all ship's proof boxes have steam con- 
 
 5/24/17. 
 
 nections, there should be no difficulty in maintaining a temperature of 90° F. 
 when the ship is outside the Tropics, if care is taken. In the Tropics it will be 
 found more difficult to keep the temperature of the box as low as 90° F. at all 
 times, but this may be obviated by having the proof boxes properly insulated or 
 by keeping a pan or two of cold water on the top shelf of the proof box. (Report 
 of Supply Officer, U. S. S. New Jersey, May 14, 1912.) 
 
 '* Yeast should not be subjected to sudden changes of temperature, as 
 such changes kill the cell life of the yeast. After being taken out of cold 1 
 storage the yeast should be allowed to acquire a higher temperature very 
 gradually before being mixed into dough." (S. A. M., 4165.) 
 
 386. Serving of food.— A strict routine should be established for the servinis 
 of food, and messmen should be required to present themselves proniptlv at the 
 times designated for the serving of the various portions of the meal. Hot por- 
 tions should be served as close to the meal hour as practicable. A ration should 
 be delivered to the officer of the deck for inspection. 
 
 " The commanding officer shall establish hours for messing, having a due re- 
 gard for the duties of the ship and the health of the crew. The crew shall not 
 be disturbed during meal hours when it can be avoided. The practice of con- 
 ducting visitors through the messing spaces of the men during meal hours should 
 be discouraged. Meals shall not be served to men going on watch before the 
 regular meal hours ; such men shall get their meals at the regular time and shall 
 relieve one-half hour after meals are served." (N. 1. 2618-4.) 
 
 "The executive officer shall notify the supply officer of any changes in the 
 number of men in the various submesses, in order that the food may be properly 
 apportioned at the galley." (N. 1. 2618-6.) 
 
 " When possible a junior officer and one or more petty officers shall be present 
 when meals are served out at the galley ; they shall report if there is any cause 
 for complaint as to the quantity and quality of the food." (N. 1. 2618-3.) 
 
 For the " Cafeteria system of serving food to the general mess," as in opera- 
 tion on board the U. S. S. New York, see S. A. M., 3946; 4123. For report 
 on the " Combined food-serving pans and carriers for general mess," in opera- 
 tion on board the U. S. S. Michigan, see S. A. M.. 4127. 
 
 " The system of food carriers adopted on the * Michigan ' is approved for 
 installation as far as practicable on all ships where the cafeteria system, 
 has not been installed. Vessels of the newer types, however, are well 
 adapted for the cafeteria system, and on these vessels the decision as to 
 which system shall be installed will rest with the commanding officer. i 
 
 " In view of the foregoing recommendation [i. e., letter C. in C. of Atlan- 
 tic Fleet], it is desired that food carriers be obtained on requisition when it 
 becomes necessary to renew the stock of platters, bowls, etc., which these 
 food carriers are intended to replace. 
 
 "All requisitions for food carriers will be submitted to S. & A. for ai)- 
 proval." (S. A. M., 4263.) 
 
 387. Complaints by crew. — " If any of the crew object to the quality of the 
 provisions issued to them, the supply officer shall at once request a survey. If 
 in the judgment of the surveying officer, the provisions are of proper quality! 
 they shall be issued, notwithstanding objections, unless the commanding officer 
 shall direct otherwise. If? however, the provisions are not approved, others of a 
 better quality shall, if on board, be at once issued in their stead." <N. I. 4.'>43 ) 
 
 388. Disposition of garbage. — " In confined ports, where garbage would con- 
 stitute a menace to the health or a nuisance to people in the vicinity, it shall not 
 be thrown overboard, but shall be burned on board ship or otherwise disposed of 
 in some suitable manner." (N. I. 2632-2.) 
 
 9/13/17. 
 
 73416°— 18- 
 
 -11 
 
Section 24.— LANBIKrG FOBGE. 
 
 " tJ?®7-77?!J^^^^^® il'/'- F-" denotes The Landing Force, U. S. Navy, 1916; reference 
 M. A. C. denotes Manual for Army Cooks, 1910. 
 
 391. The supply officer as commissary of landing force. — ^The supply offi- 
 cer of a ship may be assigned to the staff of the fleet or division landing force 
 as brigade commissary or regimental commissary, as the case may be, or to tlie 
 ship's landing force as battalion commissary. 
 
 392. Duties on regimental (or brigade) staff. — "The regimental com- 
 mander shall assign to the regimental staff officers such duties not specified 
 in these regulations as may be necessary. They shall be held responsible for 
 the efficiency of their various branches, and shall from time to time make such 
 suggestions and recommendations to the regimental commander relative to the 
 same as the exigencies of the case may demand. It shall be the duty of staff 
 officers to study the situation in every case and take the initiative in preparing 
 for and anticipating demands and emergencies in their departments. They 
 shall act upon their own responsibility when necessary to do so, reporting their 
 action to the regimental commander for his approval. They shall submit plans 
 beforehand whenever practicable. They shall keep records and notes of all 
 events and matters of importance in connection with their duties." (L P. 
 p. 9.) 
 
 " The same duties apply to the brigade commander and staff. The brigade 
 staff may be reduced under some circumstances, in view of the duties assigned 
 to the regimental staff. Or the brigade staff may perform some or all of the 
 duties herein prescribed, and the different regimental staffs may be reduced*** 
 (L. P. p. 9.) 
 
 "The regimental commissary shall perform the duties of purchasing and 
 disbursing officer, and shall advise the regimental commander regarding the 
 organization of the commissariat, the necessary facilities for its transportation 
 and the details of subsistence. He shall inspect the messmen of the several 
 battalions whenever they are massed by direction of the regimental com- 
 mander." (L. P. p. 10.) 
 
 393. Duties on battalion staff.—" The duties of battalion staff officers are 
 similar to those of the regimental staff. They shall be held rtsponsibile for the 
 efficiency of their several branches, and shall make such suggestions and recom- 
 mendations to the battalion commander and keep such records as the exieencies 
 of the service may demand. They shall take the initiative in providing for all 
 details to meet the emergencies of the service." (L. P. p li ) 
 
 The battalion commissary " shall organize the battalion commissariat under 
 the direction of the battalion commander, following as far as practicable the 
 system that obtains on board ship. In brigade he will cooperate with and 
 assist the brigade commissary. In the case of a battalion acting alone the 
 commissary will obtain transportation, provide quarters and camp equinaffe 
 as directed by the battalion commander ,and be responsible for all the details 
 of subsistence. He will take the initiative in making preparations and recom- 
 mendations regarding his department." (L. P. p. 12.) *^^ui 
 
 ^^®^V5^5, ^^J?'*^^?.^®^*^^^** "^*" ^ organized by the commissary 
 under the direction of the battalion commander." (L. P. p. 15 ) ^ 
 
 395. Messmen and officers' servants.—" One messman will be detailed »« 
 cook for each section landed, and he will take charge of and be responsible for 
 the mess outfit of his section. One servant will be detailed for the three offi. 
 
 5/24/17. 14J ^™" 
 
142 
 
 CHAP. VI. — SUPPLY CLOTHING. 
 
 SfiC. 24. — LANDING FORCE. 
 
 143 
 
 cers of each company or platoon ( -tillery ) one^^^^^^^^^^^^^ 
 
 rna^aX^rrT^S^^^^^^^^^^ "- outOt." (L. .. 
 
 ^•3^^ Utensils.-" Boat stoves will be carried, if practicable J^iey are not 
 
 frying pan which is furnished with some field outfits jms ber>es to ^aive i 
 
 expended economically." (L. F. p. 16.) 
 fin^^^^T^TuM and kind of provisions will depend upon the 
 
 of duty on shore : , 
 
 Article. 
 
 Bread (hard or soft) pomds.- 
 
 •Comed beef (canned). do.... 
 
 Baked beans (canned)....- ao---- 
 
 Coflee (roasted and ground) ao. . - . 
 
 Article. 
 
 Per 100 
 
 rations. 
 
 Sugar (granulated) pomids. 
 
 Tomatoes (canned) do... 
 
 Salt (table) ^°■^^ 
 
 Pepper (black) ounces. 
 
 100 
 2 
 4 
 
 (L. F. p. 15) 
 
 t Emergency rations (par. 369-1) may be issued. If desired, for two days' 
 "'^'Sa.eVV J^ ^««r -If the .andin| force ^^f^f^^^J^ fhTfS^g 
 
 rn'r^fr^o^dn ^U S o«n^s sug„ „n^4 ounee^^^^^^^ ^^ ,^„^ ^„ 
 
 398. Provisions obtainaMe as^°«- 'TiTTthp nnnroval of the senior officer 
 
 shore may be made by *« ^^f^ "ffL^i.^ ^'^'d'Sown ?^^ no facilities 
 
 ^r^k^'^^^^^^'^^^^^o^^^fn for articles purchased, and the 
 
 ^^d"r'sho'u?d ^ informed .-,*« ^gSenW t^m n are in line on the flanlc 
 J^ ST^mpany "fflcTrs."^'' • ♦ The kitchens of the officers are in rear of 
 
 ^^fL.*^^^U^'"On's^nl into camp a guard should be placed over the water 
 400. Water.— ^? ^o'°^"I , "l .i;.|ni„B the drinking and cooking water, 
 
 supply and P'af \<lthw^t^d wasCi clothin^^ The first should be farthest 
 watering animals, "athing and washing cioim g. ^^ ^^^ ^^^^^ ^^ 
 
 „o the source of fWP' Vrnrt reservoS by buUdTng small dams across it If 
 small, it Is best to w"'?''^"^* '?f ^"u mav be dug out, lined with a gabion or 
 K^J^lfh'^STea^ -rTanTrsp=L^'t^?^een 'the lining and the earth 
 
 6/24/17. 
 
 filled with puddled clay. The same method may frequently be used near 
 swamps, streams, or lakes. In all cases the clay should be carried into a curb to 
 keep out the surface drainage. Water that is not known to be pure should be 
 thoroughly boiled, then cooled and aerated before drinking. Impurities in sus- 
 pension may be removed by an extemporized filter. A small hole in the bottom 
 of a barrel, a can, or similar vessel, is stopped with a piece of sponge or other 
 material, allowing the free passage of water. A layer of clean, coarse sand, 3 or 
 4 inches thick, is then placed in the bottom, followed by a similar layer of 
 pounded charcoal; then another of sand, followed by one of gravel, both of 
 which should be washed clean before being placed in the filter." (L. F., p. 91.) 
 
 " The messmen of each company should supply the men with boiled water for 
 their canteens. Special kettles, very carefully cleaned, should be used for boiling 
 water. The boiled water may be poured into canvas bags and hung in the open 
 air to cool, and all available buckets should be filled. Canteens should always 
 be filled in the morning, and before a march. Distilled or boiled water only will 
 be used for drinking purposes, except when authorized by the commanding 
 oflficer. It is most important to impress upon the men the necessity for this 
 regulation. Two quarts per day is short allowance for cooking and drinking. 
 A gallon per day is a reasonable allowance, and when there is a plentiful sunr»iv 
 the men should be allowed 4 gallons per day for drinking, cooking, and wash- 
 ing." (L. F., p. 16.) 
 
 401. Kitchen fires. — " Camp kettles can be hung on a support consisting of a 
 small green pole lying in the crotches of two upright posts of the same charac- 
 ter. A narrow trench for the fire, about 1 foot deep, dug under the pole, not 
 only protects the fire from the wind but saves fuel. A still greater economy of 
 fuel can be effected by digging a similar trench in the direction of the wind and 
 slightly narrower than the diameter of the kettles. The kettles are then placed 
 on the trench and the space between the kettles filled in with stones, clay, etc., 
 leaving the flue running beneath the kettles. The draft may be improved by 
 building a chimney of stones, clay, etc., at the leeward end of the flue. Four 
 such trenches radiating from a common, central chimney will give one flue for 
 use, whatever may be the direction of the wind. A slight slope of the flue, from 
 the chimney down, provides for drainage and Improves the draft." (L. F., 
 p. 92.) 
 
 402. Camp ovens. — " The lack of portable ovens can be met by ovens con- 
 structed of stone and covered with earth to better retain the heat. If no stone 
 is available an empty barrel with one head out is laid on its side, covered with 
 wet clay to a depth of 6 or more inches and then a layer of dry earth equally 
 thick. A flue is constructed with the clay above the closed end of the barrel, 
 which is then burned out with a hot fire. This leaves a baked-clay covering for 
 the oven. A recess can be similarly constructed with boards or even brushwood, 
 supported on a horizontal pole resting on upright posts, covered and burned out 
 as in the case of the barrel. When clay banks are available an oven may be 
 excavated therein and used at once. To bake in such ovens, first heat and then 
 close flues and end." (L. F., p. 92.) 
 
 403. Ice box.—" To provide a simple ice box for the field that will be thor- 
 oughly satisfactory, sink a packing box of suitable size into the ground and 
 prepare a close-fitting cover in two parts, for convenience in handling. It Is 
 well to surround the box with heavy paper or with packed straw or grass to 
 prevent dirt from falling in through the cracks. To provide drainage, bore 
 several holes in the bottom of the box, and, if practicable, put a quantity of 
 stone or gravel in the bottom of the pit before installing the box. If facilities 
 are at hand, provide a double box, filling the space between the two boxes with 
 sawdust, gunnysacks, leaves, grass, hay, etc. It will be more cleanly, and, on 
 account of the double top, the Ice will last longer." (M. A. C. 1910, p. 136.) 
 
 404. Kitchen pits.—" Pits should be dug at once for the purely liquid refuse 
 from the kitchens. They should be located in the vicinity of the kitchen and 
 
 5/24/17. 
 
144 
 
 CHAP. VI. — SUPPLY CLOTHING. 
 
 Should be covered with boards or other material to exclude flies. If boards are 
 not to be had, brushwood*, straw, grass, or something of the sort, supported Dy 
 saplings laid crosswise, will answer. If possible, the openings for the slops should 
 be guarded with wire mesh and covered with boards. The pits should be treated 
 with kerosene from time to time and should be filled in before marching. Unless 
 the pits are guarded, flies will breed in them and will swarm about the kitchen 
 and camp. The solid kitchen refuse should be burned daily. In teinporary 
 camps the kitchen fire may be used for the purpose. In more permanent camps 
 the solid refuse should be removed to a designated place and there destroyed 
 
 by fire." (L. F. p. 87.) , ^^ ^o , i, , ,^ 
 
 405. Incinerator.— Dig two trenches 10 feet long and 10 or 12 inches^ wide, 
 bisecting each other. At the point of bisection have the trenches from 15 to 18 
 inches deep, gradually shallowing up from this point to their several origms. 
 Over the place of bisection place four boards to support an ordinary sugar or 
 flour barrel. Around the barrel pile sods of earth up to the top of the barrel. 
 Pack tightly. Make a fire in the trench under the barrel, which, upon being 
 burned out, leaves a hard cone. According to the direction of the wind, leave 
 one trench open and plug the other three openings near the cone with boards, 
 turf or loose soil. This gives a draft of air through the open trench and up 
 through the cone, which acts as a flue. If the soil is full of clay, the cone is 
 easilv made; if not, it can be done by using sods. All the garbage of a com- 
 panv kitchen in the field can be easily disposed of by this means. At the end 
 of each day the ashes and tins should be raked out of the fireplace and a fresh 
 fire started in the morning. The fire is kept up by dropping fuel material down 
 the cone, and garbage is fed to it in the same manner. (M. A. C. 1910, p. l^.) 
 406 Camp working parties will be assigned by company commanders. The 
 sink party, water party, ration party, and wood party will each consist of two 
 men or more per company under a petty officer. (L. F. p. 93.) 
 
 407. Preparation and issue of food.— So far as supplies and facilities are 
 available food will be prepared and issued on the basis of the Navy ration. 
 
 " Field bread is a term applied to a type of fresh bread with thick crust made 
 to withstand long transportation, and to keep for a period of ten days to two 
 weeks or longer, depending on weather conditions." (For recipes, see S. A. M. 
 
 1932 ) 
 
 ''Fruits which are ripe and sound and which are peeled or cooked before 
 eating may not be objectionable ; but all fruit must be inspected and passed by 
 the surgeon before being issued or eaten. Lime and lemon juice may be used 
 
 freely ** (L F. p. 16.) 
 
 Cold tea or coffee.—" When authorized, the men may fill their canteens with 
 
 cold tea or coffee." (L. F. p. 17.) 
 
 408. Ration accounting.— Under ordinary circumstances landing force 
 rations will be accounted for in the regular way as a part of the ship's general 
 mess All enlisted men will ordinarily receive the ration in kind, and corre- 
 sponding commuted rations aboard ship for chief petty officers and servants wiU 
 <»ase Officers entitled to rations (par. 841-12) may receive them in kind. 
 Officers not so entitled may receive them in kind, in which event the cost of the 
 ration as shown by actual issues to crew and marines will be charged against 
 their pay accounts. (CJomp. Dec. Feb. 18, 1910.) 
 
 When officers subsist themselves and servants their messes will be arranged 
 on the basis of officers' messes aboard ship. ^». v, ,*^ m u 
 
 When operating for an extended period at a distance from the ship it will be 
 necessary to establish a separate accounting for the rations of the landing force 
 on the basis of a separate general mess issuing Navy ration, or in such manner 
 as may, in regiment or brigade, be directed. 
 
 409. Batlon»— Cooperating with land troops.— " Officers and men of the 
 Navy or Marine Corps under orders to act on shore in cooperation with the land 
 troops, will be rationed, upon requisition of the commanding officer, by tho 
 Subsistence Department of the Army." (N. R. 4524.) 
 
 5/24/17. 
 
 SEC. 24. — LANDING FORCE. 
 
 145 
 
 410. Army rations for marines. — " No law shall be construed to entitle ei>- 
 listed men on shore duty to any rations, or commutation thereof, other than such 
 as are now or may hereafter be allowed to enlisted men of the Army : Provided, 
 however, That when it is impracticable or the expense is found greater to supply 
 marines serving on shore duty in the island possessions and on foreign stations 
 with the Army ration, such marines may be allowed the Navy ration or com- 
 mutation therefor." (Marine Corps appropriation acts.) This provision has 
 not been construed as applying to marine detachments of vessels landed for 
 temporary duty in the United States. Marine detachments, as part of the ship's 
 complement, have in such cases been subsisted on the Navy ration from the 
 appropriation "Provisions, Navy." 
 
 5/24/17. 
 
Section 25.— PROVISION ACCOUNTS AND RETTJENS. 
 
 Note. — General Instructions, see par. 951 et seq. 
 fchips not carrying officers, see par. 82. 
 
 monthly ration voucher, see par. 679 : 
 
 421. Stock book.— A stock book of i>iovisioiis should be uiaintained to show 
 at all times the quantities of provisions on hand and their location. 
 
 422. " Statement, of issues to general mess and cost of ration daily " 
 (S. & A. Form 26a) will be maintained and issues shall be posted therein daily. 
 
 423. Daily and monthly ration memoranda (Forms 27a and 27) will be pre- 
 pared by the executive otficer as provided in paragraph 364. The original of 
 Form No. 27 for each month of the quarter will be forwarded with the pro- 
 vision return, and a recapitulation of the three will be entered on the return. 
 
 424. Sales and transfers outside the naval service will be expended by 
 invoice on the provision return and otherwise accounted for as provided in 
 paragraph 225 et seq. and paragraph 229 et seq. 
 
 425. Provision return and vouchers (S. & A. Form 36).— Supply officers of 
 ships shall render to the Bureau of Supplies and Accounts each quarter a 
 " Quarterly return of provisions." 
 
 Tliese returns must be accompanied by all vouchers for receipts and expen- 
 ditures entered therein, excepting only the expenditures to the crew and 
 marines. (Listed on S. & A. Form 147. ) 
 
 The quarterly provision return will be prepared according to the directions 
 printed thereon. The return will be packed and forwarded as provide<l in 
 paragraphs 958-959. 
 
 The following vouchers and data are required: 
 
 (a) Public bill copies (8. d A. Form 51a) will be submitted to cover receipts 
 bv purchase. 
 
 (6) Invoices (8. & A. Form 7i ) .—Invoices supporting expenditures must be 
 "originals" (i. e., not carbons) with all signatures in the handwriting of the 
 officers required to sign them. For expenditures involving the adjustment of 
 appropriations a duplicate copy of the invoice shall be attached to the original. 
 (S. A. M. 1516.) 
 
 (c) Statement of over and under issues {8. & A. Form 239) will be preiwred 
 jis provided in paragraph 366, covering the provisions " issued to crew and ma- 
 rines" for the quarter. 
 
 (d) Extra rations for night steaming watches, issued as provided in para- 
 graph 368, will be expended quarterly on a separate line of the return, covered 
 by unpriced invoices of quantities. (S. & A. Form 71.) The number of rations 
 issued must be noted on the invoice approved by the commanding officer. 
 
 (e) Orders to ration enlisted supernumeraries. ^-Rations for enlisted super- 
 numeraries issued in kind will be covered by the ration memoranda (pars. 364 
 and 423). For marines other than the marine guard of the ship an additional 
 order signed by the commanding officer is required, which should include the 
 names and rank, the ship or station from which received and, when transferred, 
 the ship or station to which transferred. Such orders should be in triplicate: 
 one copy will be forwarded to the Bureau of Supplies and Accounts with the 
 quarterly provision return, one copy furnished to the supply officer of the ship 
 or station where the men's pay accounts are carried, and one copy retained by 
 the supply officer. (S. A. M. 2327.) 
 
 (/) Supernumeraries not entitled to pay. — Issues made to destitute American 
 seamen received on board " shall be upon the written order of the commanding 
 
 12/16/18. (Reprint due to change on p. 147.) 
 
 (147). 
 
SEC. 25. — PROVISION ACCOUNTS AND RETURNS. 
 
 148a 
 
 148 CHAP. V. — SUPPLY — PROVISIONS AND GENERAL MESS. 
 
 ulficer, wliicli, with tlie iiivoit-is of articles issued, shall be sent to the Burea-i 
 of Supplies aud Accounts, and s^^eparate entries made on the quarterly provision 
 return for the adjustment of appropriations. The name of the vessel to whicn 
 the men belong, and, if taken on board at the request of a United States consul, 
 the name and station of the latter shall be state<l in the order and m the in- 
 voice." (N. I. 4555.) • _, or:^^ •.. 1 
 
 (g) 8ales of provisions to messes {S. d A. Form 2y) (see part 357) will be 
 prepared monthly and submitted with the return, complete in all respects. 
 Three lines on the quarterly return will be used for sales to messes, correspond- 
 ing to the three monthly forms submitted. When total sales do not agree with 
 amount taken up on account current, explanation shall be made by memorandum 
 
 on last page of the return. 
 
 (h) Survey reports must be forwarded with the return to substantiate ex- 
 penditures of unfit provisions. . ^ ^, 
 
 (i) Monthly ration memoiandum {S. d A. Form 27).— A copy of each of the 
 three monthly ration memoranda prepared as provided in paragraph 364 will 
 be furnished with the quarterly return, and a recapitulation of the three will 
 be entered on the last page of the return. ^ , ^ -i 
 
 (;) Flour issued as breaei.— Notation should be made on the return as to the 
 number of pounds thus issued. (S. A. M. 240.) 
 
 (k) The unit price used for articles issued to the general mess, extra issues 
 to the engineer and dynamo force, and balance transferred to the succeeding 
 quarter will be found as follows: Deduct the total quantity and value of all 
 exi^enditures by voucher of an article from the total quantity and value of the 
 receipts of the article (including the balance brought forward) and divide the 
 lemaining value by the remaining quantity. (S. & A. Form 36, " Instructions," 
 
 (i) The unit price used for articles expended by vomher must be the average 
 price of the quantity of the article on hand at the time of the expenditure. 
 (Par. 5, "Instructions, Provision Return.") 
 
 im) Certificate of inventory must be entered in the return, as follows: 
 
 " I certify tliat the quantities stated herein as on hand have been verified by 
 inventory taken under my personal supervision." 
 
 (n) Issues to o/^jcers.— Commanding officer's order authorizing issues made 
 to officers not entitled to rations (par. 303) must be submitted with the quar- 
 terly return, together with a certificate by the supply ofl^icer that the value of the 
 issues has been checked on the roll. ^^ b k 
 
 426. Specimen provision return. -A specimen provision return (.S. cc A. 
 Form 36), with substantiating abstracts, supporting vouchers, etc., is re- 
 produced in the following pages for the guidance of supply ofllcers in the 
 preparation of returns. In order not to make the specimen return too 
 bulky only one copy of each class of receipt or expenditure voucher has 
 been reproduced. 
 
 12/16/18. 
 
 •. aaa A. Votm Mo. M. 
 
 5PECI/VIEN *- 
 
 QUARTERLY 
 
 RETURN OF PROVISIONS 
 
 (VESSELS CARRYING SUPPLY OFFICERS) 
 
 U. S. S. ...BLAUt,.. 
 
 From. Al«i.O. 191^ , to.l)m..^^- -'W « 
 
 John Doa 
 
 Lieut ,...Pfty. Cprpa .. PUiMXfr, U. S. ^vavji. 
 
 THIS RETURN WILL BE PREPARED ON THE TYPEWRITER 
 
 9G978— 19 2 
 
Hr 
 
 I 
 
 SEC. 25. — PROVISION ACCOUNTS AND RETURNS. 
 
 148b 
 
 Bdaocafrwii praviou* qiiiit«_ 
 
 12 ft tlECEIPTS. 
 
 (Writ* nothing in thi* qwc*.) 
 
 TOTM... 
 
 BkEAD. 
 
 BmiT AH. Ckackim. 
 
 PoiniM. 
 
 500 
 
 634 
 
 Uolta. Cu. 
 
 Vmm*. 
 
 
 5700 
 1500 I 
 
 .'J. 
 
 Unit.pbicb 
 
 lMa«d to gan«nl in«a. 
 
 louod to oujneer %nd ^ynsso force.-. 
 
 ISBuedto daoK force 
 
 Dolli 
 
 413 
 108 
 
 Coui Kcu. 
 
 Poona 
 
 aoo 
 
 15890 
 R0600 
 
 Vun. 
 
 DoOi. Cn 
 
 
 
 
 «*<. 
 
 ^ ^A>ajCL ^iW)^ dOLti^jluIi 
 
 EXPENDITURES. 
 (Wiite nothing in this apace.) 
 
 Bilinfw to saKt^quMt*.. 
 
 «*»/. 
 
 J 
 
148c CHAP. V. — SUPPLY — ^PROVISIONS AND GENERAL MESS. 
 
 MKAT AND FIBB. 
 
 ttm. 
 
 Oalk. Ctt. 
 
 739 
 5547 
 
 aoi6 
 
 1300 
 415 
 
 a04 
 1455 
 438 
 305 
 105 
 
 15 
 61 
 
 46 
 76 
 63 
 
 6554 
 
 173 
 63 
 
 loie 
 
 334 
 
 1654 
 
 500 
 
 Doik. Cli. 
 
 75 
 
 jiuj^r. tMtM*^ 
 
 3797 
 593 
 5*1 
 
 35 36 
 10 60 
 
 254 
 78 
 
 1887 476 50 
 
 50 
 44 
 
 POVVM. 
 
 10017 2509 63 500 
 
 75 
 
 l44 
 
 l07 
 
 ^5 
 *1 
 
 883 
 3078 
 
 300 
 9645 
 6163 
 ^71 
 
 963 
 
 300 
 SS'tS 
 
 300 
 1309 
 1717 
 
 650 
 5716 
 8000 
 
 IMIL Ctt. 
 
 18^ 
 
 41^ 
 
 %\ 
 
 3143 
 
 1372 
 
 755 
 
 33: 
 
 4: 
 
 63^ 
 
 3: 
 
 36: 
 
 36f 
 
 7 
 
 137 
 
 158( 
 
 .317" 
 
 93 
 89 
 
 35327 
 3399 
 2958 
 1198 
 1633 
 835 
 
 00 
 
 4960 
 
 tooa/iman. 
 
 r. 300 
 3! 1800 
 31 300 
 
 7;; 300 
 01 3010 
 
 47in 1fl?1 
 
 vun. 
 
 DoOl CI^ 
 
 113 
 700 
 110 
 116 
 781 
 
 50 
 33 
 67 
 70 
 89 
 
 3946 
 
 551;' © 
 
 73:1 9 
 
 181, 3*7 315 
 
 8000 
 
 166:. 6^ 43339 
 
 .386(i 
 
 1536 
 
 IflO 
 
 110 
 
 83 
 
 a& 
 
 65 
 
 70 
 76 
 65 
 
 1744 341 - 
 
 9468 
 
 M> 
 
 SEC. 25. — ^PROVISION ACCOUNTS AND RETURNS. 
 
 f 
 f 
 
 I48d 
 
 ^fei 
 
 ) 
 
 33 4710 11831 1 96 
 
 386 65 
 709 p 
 
148e CHAP. V. — SUPPLY — ^PBOVISIONS AND GENERAL MESS. 
 
 I 
 
 7RD1T. 
 
 COCOA. 
 
 i3ie 
 
 TOO 
 
 VaU>. 
 
 158 
 
 69 — 
 
 •a/aa. 
 
 3( 
 
 -.113 
 
 -MTO 
 
 827 
 
 131 
 
 1467 
 1873 
 1998 
 3403 
 
 139 
 164 
 179 
 386 
 
 L6 
 84 
 II 
 
 2(_S7397Si 
 
 ,! 
 
 818 
 1385 
 1475 
 
 oa 
 
 940 
 
 aoio 
 
 •,0661 
 
 4411 
 
 366 
 BDl 
 •464 
 
 » 3676 
 
 87f 79 
 
 33 
 47 
 43 
 
 11 
 34 
 
 11 
 
 106 34 
 
 3097. 367 
 
 337 36 i 8739 
 
 ytum. 
 
 110 33 
 189 66 
 
 196 35 
 
 am 
 
 759 
 
 2fiL 
 
 96 rs 13178 
 
 186 
 
 809 
 
 1600 
 6150 
 
 345 
 1200 
 1660 
 500 
 
 713 
 1100 
 
 400 
 
 320 
 
 98 
 
 341 
 
 33 
 
 44 
 
 134 
 65 
 90 
 65 
 27 
 X 
 
 rovns. 
 
 48 
 BO 
 L8 
 64 
 
 35 
 
 30 
 03 
 
 34 
 30 
 
 120 
 
 39 
 
 1367 
 
 35 3678 
 
 vuim. 
 
 34 
 
 P 
 
 10719 
 
 336 
 790 
 844 
 
 789 
 
 33 
 49 
 88 
 
 13 
 
 56 
 
 13 
 
 S3 
 
 187 H 
 
 496 73 
 
 1^ 
 
 ^30 
 
 SEC. 25. — ^PFtO VISION ACCOUNTS AND JtETURNS. 
 
 148f 
 
 I 
 
 74V 53 
 
 13" 03 
 
 106! 11 
 
 27« 63 
 
 4821 33 
 70^ 21 
 
 34 
 
 anifl 
 
 20 
 
 13178 900 33 
 
 lan 
 
 130 
 
 -34. 
 
 34 
 
 30 
 
 240^ 68 
 
 4^ 
 
^fe 
 
 
 
 
 
 
 
 
 
 
 rs 1 
 
 CBES 
 
 VUCT. 
 
 LABDi 
 
 1 Viun. 
 
 KACABOHI. 
 
 VlUIS. 
 
 KCfTABSt. 
 
 vuos. 
 rtmam. — rr— 
 
 yam. 
 
 219 i'/l 
 
 Dolk. CU. 
 
 53 )8 
 
 1 700 
 
 Doih. CO. 
 
 129 71 350 
 500 
 
 DMh. CU. 1 
 
 50 Ifl 72 
 56 5C 48 
 
 16 10 
 13 U 
 
 166 
 
 67 09 
 
 i 
 
 
 
 
 
 
 
 
 
 
 319 3/t 
 
 53 0( 
 
 3 1 700 
 
 129 7 
 
 1 850 
 
 106 6 
 
 6 120 
 
 29 54 
 
 - '^ 
 
 57 99 
 
 
 
 1 
 
 .173^ 
 
 
 .1254 
 
 
 .2461 
 
 . 
 
 .3439 
 
 219 3> 
 
 .343» 
 B 53 f 
 
 )8 199 
 
 153 
 
 133 
 
 95 
 
 130 
 
 35 ji 
 37 i 
 
 23 r 
 19 • 
 
 550 
 
 4 
 7 
 
 68 ) 
 
 7 14 
 
 3 ^ 
 
 5 54 
 
 18 57 
 
 
 
 
 
 - . 300 
 
 37 
 
 69 106 
 
 36 
 
 09 112 
 
 38 53 
 
 219 3/ 
 
 i 53 
 
 08 700 
 
 139 
 
 71 1 850 
 
 106 
 
 6fil 130 
 
 39 54| 166 
 
 67)9 
 
 1 
 
 I 
 
 1 
 
 SEC. 25.— PROVISION ACCOUNTS ANt) RBTtTRNS. 
 
 148h 
 
 . 
 
 MCKLKS-AND ZRAtJT. 
 
 ! VUDS 
 
 •ALT 
 
 329 
 238 
 540 
 
 coui: CU. 
 
 997 
 
 570 
 
 57 
 
 370 
 
 997 
 
 30 
 30 
 41 
 
 84 
 98 
 04 
 
 400 
 3000 
 2000 
 
 Dolll. 
 
 3 
 16 
 19 
 
 73 
 
 93 
 .09 
 
 86 
 7 
 
 HBO p. 
 
 4400 
 
 53 5 7 1 3740 
 
 6 
 
 66 
 
 38 73 
 
 .onrt? 
 
 33 
 
 110 
 
 100 
 
 50 
 
 84 
 
 10 
 00 
 50 
 
 33 J3 
 
 92 
 
 1400 
 
 4 
 
 4400 
 
 13 
 
 38 
 
 39 
 
 73 
 
 96978—19 3 
 
 irKU. 
 
 ■VOAB. 
 
 99 
 48 
 
 Dolb. I CU. 
 
 34 91 
 19 30 
 
 5875 
 
 15000 
 
 5000 
 
 Dolb 
 
 437 j56 
 
 1095 
 365 
 
 147 
 
 87 
 
 53 
 
 71 
 
 ,2JSSi. 
 
 31 '8 
 
 60 
 
 147 
 
 358751 1Q9V 
 
 .o?aiL_ 
 
 14489 
 971 
 845 
 4 25 
 5« 
 420 
 
 31 
 
 1084 
 71 
 62 
 39 
 
 56 
 
 94 
 37 
 
 11 
 75 
 
 36 75 
 39 40 
 
 » 
 
 8300 
 
 53 ?a r35e76 
 
 603 24 
 
 1697 
 
 66 
 

 148i CHAP. V. — ^SUPPLY — ^PROVISIONS AND GENERAL MESS. 
 
 vimaAB Aa» uBci. 
 
 146 
 - 196 
 
 1/a 
 
 879 
 
 1B4 II 
 
 61 
 
 591 : /see 
 
 ■ZTBACTflk riATOBIMa 
 
 /asec I 
 
 is 
 
 463 1/i 
 
 36 
 
 43 
 
 10 
 
 19 
 14 
 
 1 
 
 1( 
 
 4( 
 
 5: 
 7 ( 
 
 80 
 
 64 1)4 
 
 I 
 
 Ml l/» ftfls 
 
 £5 
 
 •^•sassTSR.^ 
 
 ANV 
 
 386 
 
 as 73 
 
 CM. 
 
 : 
 
 lOO 
 100 
 
 TiUB. 
 
 16 
 16 
 
 CHi 
 
 385 
 
 J6 
 
 joaoat 
 
 73 
 
 100 
 
 HMMIIKY KATMM. 
 
 1480 
 
 IMk. Ok. 
 
 i 
 
 501 60 
 
 aoo 
 
 9 o: 
 
 aoc 
 
 33 
 
 jia. 
 
 33 
 
 I 
 
 1450 
 
 SOT 
 
 SO 
 
 185 
 
 J3BS- 
 
 16 "1 
 
 « 73 1 2DQ_ 
 
 .^ 
 
 1450 
 
 l*RO 
 
 507 
 
 S07 
 
 5 
 
 50. 
 
 SEC. 25.— PROVISION ACCOUNTS AND RETURNS. 
 
 148] 
 
 (WilM 
 
 I (•)Tal>imMal 
 c<iptt. 
 
 W 36.428.04 
 
 (Wdl* 
 
 (»> Total taU**! cr 
 pHiditarHkBd " 
 riadfarwiid. 
 
 3a(») 36«438.04 
 
i 
 f 
 
 I 
 
 
 t 
 
 
 i 
 
 t 
 
 
 1 
 
 
 • 
 
 
 i 
 
 > 
 
 i 
 
 SE(1. 25. — PROVISION ACCOUNTS AND RETURNS. 
 
 148k 
 
 
 Average daily cost of subsistence, per man 
 
 CThh«T«iw«to b.M0«1«lM<l !./iUTkUnctt»'t<>«»l na»b« of d«B7 iMioiii Into tb. loUl trnta* o« 1 
 loio>>i2lkMwb7iivn]pa.) ________ 
 
 I ts (aDcnli 
 
 
 ■al djaaai 
 
 I cEHTbr that the quantities sUted herein as on hand have been verifi ed by i nventory, taken undo ■ | 
 my personal auperviaion. 
 
 I 
 
 -3" 
 
 1 
 
 
 Lieut fag„..C0ZSA. _-, U. 8. A*. 
 
 Sutement of receipts of fresh meats and vegeUbles, and percentage of each. (See Article 2241-8, N. L) 
 
 Beef (including liver and 
 luunbuiger) 
 
 Pork.. 
 
 Baunges (including fmnk- 
 furten and boloena) — 
 
 Veal. 
 
 Mutton.- 
 
 Totkl quutitr 
 ncalvad. 
 
 FerauUfc. 
 
 ..3.1^7.77.. 
 3.8S3 
 
 ..=?..20P.. 
 
 Fowl (including chicken 
 and turkey) 
 
 3,571 
 
 ToUb.. 
 
 .i,.a7.9.. 
 
 _..7J5..a2.. 
 ip_i87 
 
 6.23.. 
 
 3..59. 
 
 .4,4.5.. 
 
 - .4 . 7&.- 
 
 ViOXTABUS. 
 
 Potatoei, Iririi . — 
 
 All other beeh vegetables.. 
 
 total Qoaatlty 
 rwelvwl. 
 
 r iitigi. 
 
 .51000.. 
 
 .24333. 
 
 ._..4.3,.3.3.3.....l 100,00 
 
 Totab. 
 
 67.70 
 .33. AQ 
 
 757-331 
 
 _-1QQJQDl_. 
 
1481 CHAP. V. — ^SUPPLY — ^PROVISIONS AND GENERAL. MESS. 
 
 I N STR U CTI ON d. 
 
 «rf bd«nce oaJuUKl of j«an«i» to tJ» B«i^ <rf Sappli- «»^^ 
 
 a. Itirin be •«omp»«>i«I by «b.t»et. of »e«pl« -d «P«ditow. (^ "id-A. Form Mr),rtrt«irt 
 rf enr Md iioier iare« (S. iwl A. F<am 239), mmithly tmtion inamoimnduiM 
 ,««*« to «brtttti^Jln«ipt»«d«penditni« except i«» to the ge^ 
 
 3. Vouchen for expenditarw wffl be the origiiub except wh« the »«no may h.TO been prenooitr 
 fcrwerfed. in whidieeeeaoopy-winbefaniidjed. 
 
 4 Tl««n«ntity«Hly.loe«<e«ai«tkl.»ceiT«l««l expended by voucher wffl be «ter«l^.^^ 
 TOier the he«l of the n»pectiT»4rtick, except where M-rerJ kind. «ecoinbined«KlertI««mehe^ Th. 
 tot entry in erery c«e to be n«de inunedi.tely bdo^ the epece. i«dicet«l for "beUno. from prerw- 
 qa«t«" or "i»ued to engin** and dynwio loroe" and the ■ooceedinc entriei mimedateJy foUowmf, 
 
 ■Ilofwins no epeoe between entnee. . • ^l 
 
 rihe tSTprice used for .rtick. expended by Tondw win be the .^erege price of the qu«Ut^ 
 
 adide on hand »t the time of the eqienditnre. 
 
 «.• Tlie unit price u>ed for artid- iaeued to the g«<nl mam, extra i«e. to the engineer and dyn«o 
 fcwe «»db.l«ice transferred to the eacceeding quarto win be fooKl a. follow.: Deduct the total qpiant.^ 
 
 and 4iJufc of .n expenditure, by TOOch« of an article from the total quantity and Tahe o# the receipt. oC 
 th. artide OnchKling the bJahce brought forward) and diride the remaining yahie by the remam^ 
 eanyin^ the quotient to the number of decimJ plac« required to balance the total T.1U. of th. expeodxtui. 
 
 ■dewith the total Tahie of the receipt «de. v.^ . • .. 
 
 7 fU i-uee to the gener»l mesa wiD include aU raUoo. fumahed to peraon. robeated m that nM«. 
 g! To wbetantiate the rationa furnished to aupemumeraries (except to enCated men attached to a recenr- 
 
 iagahip), an order of the commwiding officer with a Brt of the namm, the ahip or place from wliich roceiTed. 
 
 Se ship or place to which transferred, and dates (incluaire) rationed. wiU be furnished. On theee baU th. 
 
 ■opply officer win certify a. to the total number of ration, iswed and th. average cort of the ration for t- 
 
 p^nod furnished. 
 
 • The letter. "R 3" wiU be entered opposite the number of raUoo. hi the cohmm "supemumerana. 
 ■.Ty" on the monthly ration memoranda (& and A. Fonn 27) render*! by ahipe aubaisting the enlistedmea 
 .1 ft rwacving shipi 
 
 SEC. 25. — PROVISION ACCOUNTS AND RETURNS. 
 
 148m 
 
 ..•wiA.ron.ss*. 
 
 (014 No. Mil 
 
 STATEMENT OF OVER AND UNDER ISSUES. 
 
 U. S. S F-LM.?: 
 
 From Ap?ii:-i 
 
 , l^.e ...., to June.lD. 
 
 . 19 OB 
 
 I 
 
 .J[QtaD..J)OA...._ ™. 
 
 |ay....^_ U.S.N. 
 
 This form to be prepaiwl on th. typewriUr «id f orwsirded to S. uid A. with the ^'^'^f^ 
 lUtum (S. mnd A. Form 36). 
 
148ll CHAP. V. — SUPPLY — PROVISIONS AND GENERAL MESS. 
 
 STATEMENT OF OVES 
 
 ToUl Daily Rations allowed 1.*.^.?^ 
 
 Total Weekly Rations allowed. 
 
 6514 
 
 Burait. 
 rnwh ... 
 
 BREAD 
 
 ?80. . It 
 
 J.ZQO.. lb 
 
 ■•■leaas. lb 
 
 lib 
 i)it>. 
 i»ii.. 
 
 
 Flour 
 
 Total daily nlioaa ullovnl 
 
 KuBiljvr o' ntkuis|'||^i5(nwd 
 
 itEAT, FISH, AND EG6S. 
 
 ..§5.5.4._ lb. lib 
 
 8Mk«d. 
 
 „5no _ ^ 
 
 4679^ lb. 
 
 T^ ^.JI.iSE lb' 
 
 Ek^ -t^ilsZ.. No. 
 
 Total daily ntioM allowed. ~.. 
 
 HHBber ot ntioot| j^l^iMMd — 
 
 fMETABLES. 
 nM ^. - 8 1 3 » »" 
 
 ^=^I6-ar 1^ - *, 
 
 Ckaood tomatoes (m 319.5. .1^. 
 
 Ric«.C.«iMlS.tood.. _ 'L.'.?.3 lb 
 
 __ .5«4.36 H, 
 
 Ulb. 
 
 nib 
 i}ib. 
 
 6. 
 
 380 
 5760. 
 
 15PI0 
 .?J?.350. 
 ...11?,.96 
 ...21345 
 
 6 554 
 
 ^ _400 
 
 a743 
 
 ~14473 
 
 5919 
 
 31089.... 
 44125...-. 
 131Q6„. 
 
 
 FBUIT8. 
 
 
 ArtklM. 
 
 Qonlttjr 
 
 A1I»HI 
 
 -Mad 
 
 ._„ .IQ.7.0.. lb. 
 
 Alb. 
 
 OBHMd. 
 
 .44.11.. ,b. 
 
 lib. 
 
 Prawrrcd ... ., 
 
 .2??1.. „. 
 
 41b. 
 
 FnA 
 
 „. 1071.9... lb. 
 
 AM- 
 
 To4al - 
 
 Total daily catioos allowwl 
 
 Nuabcf ol ratiooa|'~~jTi«>u«d.— 
 
 BEVERAGES 
 
 Cocoa lb. 
 
 C«ew — 3802 — lb. 
 
 T« _^1-.. lb 
 
 »lb 
 
 Alb 
 
 ..57.P7. 
 11763 
 
 6109 
 
 19056 
 
 42635 
 
 a.93.07. 
 
 13388 
 
 3045.6. 
 8224 
 
 1 __...«., 
 
 .3.8.68.0. 
 44195 
 
 Total.. 
 
 lib 
 
 lib 
 
 lib 
 
 Iflb 
 
 Total daily lattoa* allovad 
 
 Nanber ol ratiooat'^jTUnad.. 
 
 3B61I 
 4000 
 
 .4361 
 
 8534^ 
 
 33393 
 
 626.99.:. 
 
 44195 
 
 13504 
 
 Totil 
 
 Total daily lation* allowed. 
 NitfDb«r ol ralioD..jj^S7j>«ued... 
 
 MILK 
 
 ETaponied _45.71l. lb 
 
 Piwh _ qt 
 
 Total 
 
 Total daily latione allowed... 
 
 Number ol ia»ioo.|'^;JF}i«.iK4 ,...28.941 
 
 ^^ : J^ CbiOU/ouLu. »L QtmOAxtj^ (^ (AJ^ 
 
 .„„ 55l]5_ 
 
 Alb .73.136. 
 
 Aq« 
 
 73i,136.. 
 
 44195 
 
 Aitkin 
 
 Batter 
 
 Macanmi.. 
 
 Pepper . 
 Pickke. 
 Salt .._. 
 Swap.-.. 
 Spicee... 
 
 ..L3.Qa lb 
 
 ...2ia.3./flib. 
 
 ...19.9 ,b 
 
 .550. II 
 
 14 ,b 
 
 _54.„..._ ,b 
 
 ._.57p ^ 
 
 .7740. .... lb. 
 
 *Ji 
 
 lb. 
 
 llb.daUy 
 
 I lb. wMkly 
 
 I'^^'^JflJa^u flour „ • 199. . . .10.7.7...a/3 
 
 bread. 
 I lb. weekly.. 
 
 Toaatoee (raanedl. 
 Via 
 
 .87.^ 
 
 .1.44.e9 _.. u, 
 1^.78..l/% 
 ...45.3...1/^. 
 
 A lb. weekly _.. 
 
 A lb. weekly 
 
 i lb. weekly 
 
 I lb. weekly 
 
 I pt. week l y 
 
 ^ lb. weekly 
 
 I lb. daily 
 
 \ lb. wedUy 
 
 I pifit weekly 
 
 _ 2200 
 
 ..„.1.728 
 
 2380 
 
 ...1Q960 
 
 ...1113j3-_- 
 57356 
 
 411 4 
 -^866 
 
 .4586 
 4034 
 
 7256 
 
 .4646 
 
 .493? 
 13761 
 
 943 
 
 * ladicate la pouad*. 
 
 SEC. 25. — ^PROVISION ACCOUNTS AND RETURNS. 
 
 1480 
 
 AND UNDER ISSUES. 
 
 I' 
 
 AKTICLES 
 
 nNDEEISSDED j OVERISSUED 
 
 No. Ranovs. 
 
 DmrVai-wa.* 
 
 VaIP» 
 
 • 
 
 No. IUnoN». 
 
 Uarr Value.* 
 
 V'ALca 
 
 Bbmt -. 
 
 FVmli 
 
 Pread . . — 
 Ilea. F«h. 
 
 31946 
 
 .0737 
 
 _^jB.e._. 
 
 19 
 
 
 
 
 
 Fkxirai bread 
 
 Preserved 
 
 13106 
 
 .3295 
 
 _.45.lfi 
 
 AZ. 
 
 
 
 
 
 SiBoked 
 
 
 Pltah _ 
 
 
 
 
 __18504_. 
 . 3L?_45fi_ 
 
 _.P58.e 
 
 _^376.. 
 
 -iPvfi.. 
 302 
 
 
 Drud 
 
 
 
 Canned 
 
 Ouined tonufrfa 
 
 
 04 
 
 Bice, C. and 8. Foods. 
 
 PHMh 
 
 
 
 
 
 
 
 Wad 
 
 Ousfld 
 
 90 
 
 PhMTved _. 
 
 fnA^ 
 
 Cocoi. 
 
 Coffn.- 
 
 
 • 
 
 5515 
 
 JD172.- 
 
 94.J 
 
 lfi.._. 
 
 
 
 Tea- 
 
 Bvaixntcd 
 
 Milk. 
 
 
 
 -.-loa- 
 
 - 328- 
 
 ._..i9a... 
 
 128 
 
 .......45... 
 
 .4.9... 
 
 92 
 
 28r41 
 
 _ .007 ._ 
 
 TO 
 
 Butter 
 
 
 1771 
 
 .0566 
 
 JS- 
 
 B8-. 
 
 fifi.. 
 
 77.. 
 
 17 
 
 
 
 
 
 dMNd - _. .- 
 
 _ 54.3.6,_ 
 
 ..iQ77 1/ 
 
 4114 
 
 ...0605 -. 
 
 3.17.88 
 
 . ...0313. 
 
 \ 
 
 
 
 
 
 Ijri 
 
 
 
 
 Mntard 
 
 „„.58.66... 
 .....4686 
 
 ,.0Q77t 
 
 ,010.7.. 
 
 
 "" 1 
 
 Peiip« _ _. .. .. 
 
 D7__ 
 3R 
 
 
 
 PCrk-liM 
 
 ._..40.34. 
 
 .0229 
 
 
 
 .... 
 22 
 
 itelt .. ._ _ 
 
 
 
 
 .._..464.6.. 
 
 -0022 
 
 Q02a. 
 
 aQ184 
 
 10. 
 
 
 
 
 
 
 13 
 
 2sa.. 
 
 
 Hpina 
 
 
 
 
 .._...4.822.... 
 .J.3.761... 
 
 SO 
 
 
 
 
 
 20 
 
 Tnmaues, caoned iweeUy) 
 
 Vioe^ar and micv 
 
 — - 
 
 
 
 
 
 ._.....M2... 
 
 ... ...081- 
 
 .. 76 
 
 30 
 
 Totals 01 value oi o\-er and under issn 
 
 leu. ...... .— .. 
 
 .._6?38.. 
 
 .93. 
 
 
 .3141.. 
 
 1 
 
 as. 
 
 column on Provision Return 
 
 ....349 U 
 
 
 
 Total DHDrsiaam, 
 
 
 
 
 
 Total OvEanarao, 
 
 .2492 Jja. 
 
 ; 1 
 
 ItoTE.— The total value of overiesues and expenditure under "UisccUaneous" must not exceed the total value ol uaderissue sfaovn 
 tiereon 
 
 • The unit of value will not exceed four dedmata (par 36« Msntwl 8. O. A.) 
 
SEC. 25. — ^PROVISION ACCOUNTS AND RETURNS. 
 
 148p 
 
 -%£^^S?& 
 
 Mt 
 
 ABSTRACT OF .......^^^-..^VOUCHERS, 
 
 IRcodpt 
 
 Omradati I 
 
 Yard or ttad . TT.S.S.lffiiiTg 
 
 I 
 
 .Jcr Ik Qnorffr *^*»i Ja Bg V >t 1?18' 
 
 Supply Offloer 
 .- to-.. 
 do 
 jto 
 
 J IITPPT. Y mWTfTgPS 
 
 ■iTnhTi Rm»n 
 
 Cudahy Fadclag Oo 
 -Cxo«]c«r-BlaMb»A-OM^p. 
 B.l£.2a8tiR>od ft Oo. 
 
 Zhtf n«i80liMBft-Oo . 
 
 ^Swift-A-OMpoay^ 
 
 Ruaaiz Cheese Co. 
 
 Stapleton Prodoe* Oo. 
 
 Amour ft Compecoy 
 -Ci»«hep-ft-BlMf#E>r* Go»fb 
 
 Baydnsh Fruit 4 Prod. Oo. 
 -0<d>atly-- aaeld.Bg - O en 
 
 H.l?. Eastwood & Oo . 
 Hlt»rt»lJi--PPodvaH ft w T. O e 
 
 ifmour ft Oonpaoy • 
 
 O v -Hht g r tt it"ft"ftwd 
 
 Ixooor & Oompaoy 
 
 •Pwrart-ft-Belaeasa — 
 
 Frank 
 
 Iboanlx CfaMse Oo 
 OhultB B9li0i'Jf '-— •■ 
 Joha B. ihl Co 
 
 Stapletoa Plrodnce Co 
 S w ift 4 CDflUBJiy - 
 AJnnoor ft Oonpaay* 
 
 fl6l8UlllBaiUI' Cov 
 
 Carl Abler* 
 ■ j Vj hi f' jB: l lii e o - . - — 
 Droate ft Synder 
 
 rerrarl ft DelAessa 
 "Ssanet' Sv Huulsr 
 L. Crooco ft Sons 
 
 *^DM I MiniACIIQHJ" 
 
 ^v -a; ;-BBTtoa--rcir-Cr«an 
 SMJn'Bros. Oo. 
 
 -TOoa~i nar" 'ORCEcss 
 
 riO»?1t>.J- foa^fUj 
 
 666 
 ■Hadcto OlL ft W a buii ■ 6 »' 
 
 Alllgd 9 6 W g rS-t3frtT8g) 
 
 Gain ty adjustmait of djpoff ^ectipt j 
 -^WfS5M?"?"3r"R>i?"3«["Tty '."18 7~*|0rIgI5fir*f~ 
 inrolce forwarded herewith. 
 
 I 
 
 jytsHy^ffv** <ri(M*-^c>lut*) 
 
 
 100.00 
 
 
 Mt^^i-^juJ a><L/ A^Lh^6^^.j& :^(=«KSiLi 
 
148q CHAP, v.— SUPPLY — PROVISIONS AND GENERAL MESS. 
 
 ■. ■■• A. »um »«. n. 
 
 BUMirr TOUCHER 
 
 Hacslpt 
 
 No. nnnMMipg ag 
 
 BJVOXE of ._ .ftcasljiliaai.. 
 
 dalivered by . 
 
 _ U. S. N., U. 8. ...P.* J?..PeP?*..?.-J. 
 
 to..- ^..iohiLSia9^.%X»:!^.^..'^.^x.^9ili.f.^„ 
 
 _ U.8.8. HiliTF , ■'Tz: 
 
 ..... U. S. N., for 
 
 QDANT1TIE3. 
 
 303^ lb9. 
 
 Clacs 
 No. 
 
 Milk eVaporatad 
 
 PrlMs hoTtfon estiBatad 
 
 Artiu8tB«nt« will be marta upon reolipt 
 of original Invoice. 
 
 P&ICES. 
 
 IT I 
 
 — h 
 
 AMOUNT. 
 
 .13 
 
 TOTAL. 
 
 362 
 
 363 68 
 
 86 
 
 O 8 
 
 .P_.A_C_im>9*JIJL 
 Ju ne 39 
 
 -, 19^ 
 
 RecwVxd. 
 
 «te aboT»-mention«(l ftitielM. 
 
 fiafi£.>--PftxJSftZ£tiL.., V. 8. Aovy- 
 
 Jun<L.39 _.. 19* . £romzrj:r.~Caj>t^JPay.._Cqrpei .,, u.^. N., 
 
 __. _ J?.iEP.*^)??.* 
 
 Lljut«..j»fty Corpe^., V. 8. N. 
 
 SEC. 25.— PROVISION ACCOUNTS AND RETURNS. 
 
 148r 
 
 AAA. Vara a 
 
 REOUIbirMW NO. 
 
 ^l3lft. 
 
 RECORD No. 
 
 IMVOtCE No. 
 
 REQUISITION AND IHVOICe 
 
 PROVISIONS. Clothing and Small Stores 
 
 U. S ^ 
 
 TO DEPOT OF MWVISIONS ANO CI.OTHIN& NAVY YARD, NEW YOIIK 
 SUPPLY 0»=^K10EH.._ - t - ■ 
 
 THE FOLLOWINq ITHMS ARE REQUIRED AT alO««-veLiB'- 
 
 Jfcjr 2&J 
 
 _.jiv. — HV 9^' 
 
 _. \^JB. 
 
 \% 
 
 APPROVED: 
 
 .„ , U. «. H., COMMANOINO 
 
 CRBOt.1'**>llt 
 
 lfljs.i;...!l*yTna.9t«rtr,. 
 
 . u. «. «.. huM^v emcoi 
 
148s CHAP. V. — SUPPLY — ^PROVISIONS AND GENERAL MESS. 
 
 (MCMOIIANOUM OOnTX <- 
 
 aat^l 
 
 tHBUNtrcDrrAi 
 
 PUBL.IO BII.I- (ArcOATK 
 U. 8, Bkl^ -UMk 
 
 JIte. ?n 
 
 .IM 
 
 ft . Jbtta Brtaa — 
 
 , IT. 8. 8. . 
 
 (DM.) 
 
 — ) 
 
 ^m 
 
 .^j>. 
 
 jUOrm*. 
 
 JSL^JSf,* J LLi 
 
 Jtb. W* 
 
 Xbik 
 
 9802 dpproprtaUon, ftPTlaiQByi^J» 
 __... ait»«arf, , flMllliUUl" 
 
 ._JM 
 
 ^±£e1U112J^ 
 
 1000 
 
 IfiSfi 
 
 Ita. 
 Iks. 
 
 Iba. 
 
 BvMi 
 
 fc]« Loins 
 Hotsl rresb itoats 
 
 $164. 7S 
 
 88.6S 
 
 Unr 
 
 .0725 
 
 .2996 
 .180S 
 
 .0217 
 .OM 
 
 .0648 
 .462 
 
 413 » 
 
 103 
 81 
 
 32 
 
 51 
 
 22 
 1068 
 
 59 
 L4 
 
 00 
 
 L8 
 11 
 
 Vbkml, 
 
 I ■4'»*y-«4« . aoOan >ad fll gh ty-tlP- - Oirti. 
 
 /M»«/ytiU««iUMrvi«M «T«* p^ormsdatstaUdi or that I r^tivtd th* atoP*-Tmtmticn»d aHMm i^ good 
 
 UrraorM»i 
 
 _(51^iatBZsi. 
 
 nsgtsin 
 
 . V. «. jr.. ft t w«v . 
 
 Datm ov Co«nanoii OF BwKnam ob o* 
 
 igrtl 
 
 im 
 
 John Tins 
 
 Umt^ttjUSozpL, (T. «. Jr. sm« << 
 
 J.-. U/L tkst UU jJtjwj J Ji II fui rr ■-Hirfff i—* -^~^«~i to a«aordai»«« i»i<fc ««e<iaiw **_ 
 i/«k« mif^r-'r jlifff m» <*• y«0«rM horoof. tuut tktU iho priooo ekargod aro earroet. 
 
 Lisnt i . ray Ooxps. 
 
 .amdi'-JL 
 
 Joba Pbs 
 
 , r.«.Jr. 
 
 /lLo-jULJ Xu AAjJifAm^ 
 
 .Luvw^U*/ ^oAy. a47 S.O >w.. <ux-c/a- /lX^-a^ t^Mr^, 
 
 rvU ty CkMlb JVo. ilO- 
 
 OMt«i 5«atM. <n /«wor c/ tprlaalpsD- 
 
 _ IMS , M tho Troaounr cf tko 
 
 im£*»iV«.» wi « ii tvaMkaAia^aa 
 
 i»iiiiimiBiiii 
 
 SEC. 25. — ^PEOVISION ACCOUNTS AND RETtJKNS. 
 
 148t 
 
148U CHAP. V. — ^SUPPLY — PROVISIONS AND GENERAL MESS. 
 
 m.«mAA. 
 
 wo. Tl. 
 
 Receipt 
 
 Na - iffliaS«8S8iS8fe 
 
 mVOICE of - .?XQylAiSiUS «l?VW«l^ To .Mxu«t..r?celJ?t 
 
 _„...Uk»a..«P:: fWRV.xw»x....-021J»:?*.yAo^..>:.^M»..»t.:«Mi^ 
 
 U. S. N.,for 
 
 «o 
 
 ., va: 
 
 QUANTITIES. I ^^ 
 
 Original Invoice # 
 Dvimniy voucher # 
 Increasa 
 
 pK.i ^-<>^^- 
 
 100 
 
 23 
 33 
 00 
 
 This Invoice cover* difference 
 between the eet.lmAt.ed prices at whlc 
 Invoice #<t'»Ae tak«n up on provision | 
 return for third quarter, 1918 and S 
 those shown on original Invoice for- 
 waried herewith. 
 
 TOTAL 
 
 ii 
 
 eioo 
 
 00 
 
 U.S.8,.PJt45K. 
 
 RaczrrsD 
 
 th« aboTa-mantiomBd wtida». 
 
 , 1«1 
 
 , 191 , from . 
 
 JL... D. S. Navy. 
 
 , U. 8. N., 
 
 V. 8. N. 
 
 SEC. 25. — ^PROVISION ACCOUNTS AND RETURNS, 
 
 148v 
 
 
 ABSTRACT OF .ExfiendUMe .VOUCHERS. 
 
 (RMstpt cr npradttnn.) 
 
 1 Tui.. ^- AcxaujA \ 
 
 1 iUU: mrr-wvv^r SL^nn •• 
 
 
 > 
 
 Yard or vessel BLAliK „_ for ike Quarter ending .:ime:.2o.^^l^l&.t 
 
 ! 1 
 
 DMdVo.A>. 
 
 *552£. eg- R-*-fc— E.^^ 
 
 
 *— 
 
 4-30-18 
 
 
 *„. Soles., of ..p.rpvi.ElQiiB..., 
 
 II. 
 
 — - 
 
 M5..,6e ' . 
 
 1036.82 
 
 V 
 
 a 
 
 6-30-18 
 
 n 
 
 
 n 
 
 
 768.32 
 
 
 T01AL SALES 
 
 
 
 
 E70O.72 
 
 4 
 
 
 ■Jg 
 
 To Allied Pov/ers (BrItiBh, 
 
 1 £54.50 
 
 __5_. 
 
 
 n 
 
 Survey 
 
 ■ 
 
 78.44 
 
 
 
 
 • 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 - — 
 
 
 
 
 
 . ■ ■ • - •, V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 . 
 
 
 
 
 
 #.««« 11 '■ -'-- ....*>~- 
 
 
 ■ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 " 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 i 
 
 
 
 
 
 
 - 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 • 
 
 
 
 
 
 
 
 
 
 ' ! . '- — -iJ— ' »■ :- -■ ■ — " ' •»-«> 
 
148W CHAP. V. — SUPPLY — ^PROVISIOITS AND GENERAL MESS. 
 
 «. uma A. Towm No. 11- 
 
 I 
 
 No. ... - E^BSDITURE. 
 
 BJvoicE^ - - d«***«by . J?.?y?...rr«. 
 
 ...^fA.-?:-*^..-.- '?3f...'^i",a* s. K., u. s. .•?.-. ?.V??-?t. ^ 
 
 _ « -. »ix: 
 
 , U. S. N., for 
 
 QUANTITIES 
 
 Clam 
 No. 
 
 1902 
 
 133 
 845 
 
 lb. 
 
 UNIT 
 PRICES. 
 
 ''lour 
 
 Kant, fr«»«»h 
 Coff«« 
 Lar'i 
 
 SUfRT 
 
 I certify thnt 6' 33 r.ii;lon»» *«r« 
 l8«u«<l to men standing deck natchen 
 hett«9n 8 f.M. and 8 A.M. /luring th<* 
 Fo .rth ^mrter 1918. . 
 
 ■ft <5>^*«.«.Aiw«* 
 
 Tjilvutanant Coivian«ler U |N 
 ExHtnitlT* Officer 
 
 AMOUUT. 
 
 *cxA C<rU eJLna.4, 
 
 ^y^^" 
 
 TOTAL. 
 
 0.8. 
 
 RaonrxD 
 
 , 191 
 
 ., 191 , firom . 
 
 (he ftbov«-maatioBed Mtielcs. 
 
 _ V. S. Navy. 
 
 ....„ >U.S.N., 
 
 .U.8.S. 
 
 SEC. 25. — PROVISION ACCOUNTS AND RETURNS. 
 
 148x 
 
 •. aafl A. Vom Mo. ti. 
 
 INVOICE of 
 
 No. 
 
 EXPENDITURE 
 
 
 1 8 sued 
 
 .JLlaut^JRay^Cexj)iJ. 8. N., U. S. r.,..ri^jj». _ 
 
 to .■tor..itaia.JEnglnaeg-and-Jlyiia»o-yoro» 
 
 _djir.lng..ffljirtli..ijiiaxt«r-a318— ~ .• — , rix: 
 
 ^ U. & N^l 
 
 QUANTITIES. 
 
 ai86 
 
 3393 
 485 
 153 
 971 
 
 lbs 
 
 n 
 a 
 « 
 
 CI.4M 
 
 No. 
 
 flour 
 
 feats, fresh 
 3offee 
 Lard 
 5tigar 
 
 PRICES. 
 
 I certify that 7769 ratlrtna were 
 Issued tn men etnndlng tratch In the 
 enslne rooin hotteen 8 P.K. and 8 A.M, 
 during the fft'xrth quarter 1918. 
 
 Lieutenant Coiomander T 8N 
 Chief Engine* p , 
 
 
 TOTAL. 
 
 U.S. 
 
 .,1M 
 
 Bbobivcu 
 
 ths above-mentioned articles. 
 
 ^ 191 , ftoia . 
 
 AMOinrr. 
 
 .. 17. 8. JVMy. 
 
 .,,■■■1 U« S* 21 .f 
 
 ^ r.s. K 
 
148y CHAP. V. — SUPPLY — PROVISIONS AKD GENERAL MESS. 
 
 
 Sales of provisions to Messes. 
 
 tNVOlCS of FartM ot fk« IfAYT RATION imuad to omeenT Mene$ during the monih 
 o^_April . 19l9 bt Ute Supplf Ometr, V. S. S. 
 
 We, the Tindersigned, acknowledge the receipt of proTiaioM amounting in T»lue to.the tonu tet 
 opposite our reei)ective names. 
 
 AMOVrSTB. 
 
 JiilXXS.T.-T.r'.-r^.Tioaan and .^XmmlV centfc 
 
 Th|HL«„JtU»Ar.9l..f«»»rs and-Al«llt)f-aln*itfc 
 FiT£jUUXdCfid»rox<(]Pars and^iXt^-«*V«IV«°^ 
 
 dollaivand cents. 
 
 __ dollars and cents. 
 
 dollars and - cents. 
 
 dollarsand c«»ts. 
 
 aiaiiATUBEs or xess tbkasobkbb. 
 
 
 -«r^.-<>^" 
 
 Appbotsd- 
 
 ^ijgn ature _ 
 
 Csp.t&in , f- S. Jfavy, Oammanding Offleer. 
 
 , 191^ from'the Treasurers of the eereral M' 
 
 Bkwtsd. April.SO 
 
 for the abore provisions. 
 
 #.ja2&^SB- 
 
 .dollars and fifty ♦igbt — <»»»<». ^ P^T™"* 
 
 .u.a.fr. 
 
 ' Vlo,._Thi.lomtob6i«.p««ii«<l«pBc.«^*««n*»^««''~'>«'' «» "»• »»»••» "^ ^"PP"" "J Acwmnti with tks 
 
 SEC. 25. — ^PROVISION ACCOUNTS AND RETURNS. 
 
 148z 
 
 •. sas A. warmVo.n. 
 
 INVOICE of ... 
 
 No. 
 
 Pro vision* 
 
 EXPENDITURE 
 
 diallTered by . 
 
 John Doe 
 
 H^^„?^ J?«^N., u. s. ..^.s :1!^A!?!^„ _ 
 
 ^ R.ll. 8. Eaaex (Br Itish Gov' t ) _ _ , u. & N.. for 
 
 QDANTITIES. 
 
 loie 
 
 lbs. 
 
 Clau 
 No 
 
 Boef. corned tinned 
 
 UNIT 
 P&iCES. 
 
 • » 
 
 AMOHIIT 
 
 254 
 
 lo 
 
 TOTAL. 
 
 =1 
 
 U. S. _ .8....BLAHZ 
 
 .Juna-l-:- 
 
 June 1 
 
 Received . 
 
 -SiglMtUM-?-' — 
 
 , 191 a . • ^- *• ^«^ 
 
 _, 191 8, bom jQto-Iloa^-IJLeut,-.P-»y--Coi'-> -*- U. S. N, 
 
 the sbovo-mentioned articles* 
 
 VjAjH- 
 
 Rrltlsb Govtl 
 
148aa chap. v. — supply — ^provisions and genehal mess. 
 
 •. ABA A. Form us. 
 
 iiwcb n, mi. 
 
 From: 
 To. 
 
 V. 8. S. ..JQUJK _ Ri^uut No. — <1..« 
 
 Maty Yard _ _ ^. Supjiiy DrpL No. 
 
 lepartment. or Dote.-. ...1.9.19 
 
 Off 
 
 Yard Department, or 
 
 Supply Officer (either aahore or afloat). 
 
 Commanding Officer, or 
 
 Commandant. 
 
 Subject: REQUEST FOR SURVEY. 
 
 1. It is requested that the following articles b« surveyed in accordance with Article ..4331. 
 NftTal Instructions, 1913. 
 
 Account _ Appropriation Pr.O.TAjBl-OJDLa.JIaiX "nile X 
 
 Itsm. 
 
 QU*J»TITT 
 
 1 
 
 2 
 
 96 Iba 
 
 228 lb9 Beef, corned, tinned 
 
 ARTICLES. 
 
 (Loration. 
 
 (In». No 
 
 Salmon tinned 
 
 (Sm follovlDf p*c«* Na*. __ ) 
 
 iDtKTI- 
 
 NCMBBU, 
 ■TC. 
 
 Intoio 
 Puce 
 
 114.40 
 64.04 
 
 Dats, and moil 
 Whom Recxivsd. 
 
 7 0.44 
 
 F&C Depot , . 
 le July 1918. 
 
 RsASONa roB Scutet: 
 Spoi 1 »A 
 
 .,J.Qhn.J)Q» _ V. S. N. 
 
 Appboteo and Fo»waju>ki>, ■7... Pao ...l.918. 
 
 .JaBaA.2....1}oe. 
 
 Commanding. 
 
 FOBWAKOBD TO ^O' »Ctlon. 
 
 jAme&.£...J)aa _... 
 
 Commandant, or Senior Offiur Pr»$ent. 
 
 Surveying Officer's Report, copy attached, Class . , cover* all items of the survey 
 
 Commandant, or Senior Offietr PreterU. 
 
 Supply Qficer. 
 
 SEC. 25. — PROVISION ACCOUNTS AND RETURNS. 148ab 
 
 (Vmi.— TMI. 
 
 Tard. 
 
 Beq»«*t^o- 
 
 Appropriation PTQYI Fi1 nnn HftVy 
 
 .. 1918 
 
 REPORT OF 
 
 ASHOM. 
 AnXtAT. 
 
 SDRVEY AHD APPRAISAL OF EQDIPA GE AHD SUPPLIES 1 
 
 for vessels away from a navy yard: 
 
 Title or account under which material ia carried-. 
 llUbi liMg .. \ xotal amount lliiii-- 
 
 (IMmB. Y, Xi AmoulC,!! a. A.! I 
 
 IHHHKHHHHBtEg- JBH Ijnlyl, 1910. I 
 
 EBmBHEfiflHK- 
 
 >"• i". A f' T\'C' i 4 V '» •■ 
 
 i txvxtT la. . 
 
 ■ Amount ...^ QLm.4A~ 
 
 OKIinCAIE W VESSEL'S CEFEWO. SIDREEOm FOR EQOIP AGE AFIOAT. 
 I certify the vessel's books have been adjuated in accordance with approved copy of aurvey report 
 
 FIRST ENDOitSBMENT. 
 
 M'avy Yetrd 
 
 (•r) 
 
 V. 8. 8. £L ASK- 
 
 DauJI-h»a^.lSlA 
 
 {Commandant, 
 Group or Division Commander, or 
 Senior Officer Present. 
 
 (Boot, u par Swtlon a, Obap. 40, S.nl laMracMoH.) 
 
 I Commandant, vessel's home yard. 
 'General Storekeeper, Yard. 
 Commanding Officer, or Yard Division requestmg survey. 
 Bureau concerned (either direct or via commanding officer vessel conoemea.; 
 
 1. Action: Items 
 Items 
 
 approved; 
 
 ._!_ disapprovtd, 
 
 recommended for disapprovaL 
 
 or forwarded to Bureau of 
 
 recommended for approval; items 
 
 Bureau's action requested . 
 
 a. Bureau's copy forwarded herewith (BBtlSS O If WifiY HI H i imniWoi I ll l iij M l I ■ III 
 
 , for certifi-cation by General Storekeeper afloat required above.) 
 
 8. Copies sent Bequest for siirvey attached hereto. 
 
 I 
 
148aC CHAP. V. — SUPPLY — PROVISIONS AND GENERAL MESS. 
 
 lfalckll,IHT. 
 
 SUp. 
 
 ■TT.S.S. BTiAII 
 
 Baquaat Jtb. _1 
 
 __ Daul.J^ . 191 a 
 
 2)<part»t<nt___Snpp1 J 
 
 .<pyroprtoftoi*-feOTlalQnB IeYJ 
 
 SURVEY REPORT-CoBthmed. 
 
 Bbqdvot 
 In«Mo. 
 
 1 
 
 t 
 
 ABTICLB. 
 Rtpert Old ncsoiaandatka. 
 
 f6 lbs salBoa, tlim«4 
 
 £28 lbs beef oomed, tlmiad 
 
 Iteaa 1 and S decayed and onltlt for 
 hnaan oonansptioa. 
 
 lo reaponaiblllty* 
 
 Reo onmendati on I oTerboard • 
 
 iDBMnrmfo 
 
 Mabb«, Ndm- 
 
 •■■■, Etc 
 
 iNTOBa Valub. 
 
 #14.40 
 64.04 
 
 yu.u 
 
 AvrBAMD Vams. 
 
 WASHINGTON : GOVEBNMBNT PRINTING OFFIO : 1919 
 
 CHAPTER VI. 
 SUPPLY— CLOTHING. 
 
 Note. — Clothing allowance on first enlistment, see par. 709 ; Sales of effects, deceased 
 men and deserters, see par. 794 ; the Clothing and small stores fund, see par. 935. 
 
 Section 26.— CLOTHING AlH) SMALL STOEES. 
 
 431. Procurement of stock. — ^Requisitions should state the sizes (see par. 
 449») of shirts, jumpers, hats, caps, trousers, underclothes, overcoats, shoes, etc.. 
 and the kinds of rating badges required. ( S. A. M. 366. ) 
 
 The following table will serve as a guide to supply officers as to the quantity 
 of clothing a large ship should carry when fitting out for sea : 
 
 Clothing and small stores list — Six months* supply for 1,000 men summer and 
 tointeTf after they have been originally outfitted. 
 
 [S.=»summer; W.= winter.] 
 
 Articles. 
 
 Bathing tnmks pairs. 
 
 Blankets, woolen each. 
 
 Braid, watch mark yards. 
 
 Brooms, whisk each. 
 
 Brushes: 
 
 ilair do... 
 
 Scrub, fiber do... 
 
 Buttons: 
 
 Bone, white dozen . 
 
 Eagle, small do... 
 
 Eagle, medium do... 
 
 RuDber, small do... 
 
 Rubber, medium do... 
 
 Rubber, large do... 
 
 Ivory, C. & S do... 
 
 Cap covers, P. O each. 
 
 Ci^ ribbons do... 
 
 Cloth do.... 
 
 P.O. blue do... 
 
 P.O.White do.... 
 
 C. AS. blue do.... 
 
 C. & S. white do.... 
 
 Watch do..., 
 
 Qoth, blue.....i yards.. 
 
 (;;lothes stops each.. 
 
 combs do.... 
 
 5/24/17. 
 
 Clothing 
 and small 
 
 
 
 
 
 
 
 
 Total 
 
 stores 
 
 Full 
 
 Number 
 
 Cubic 
 
 cubic 
 
 for 1,000 
 
 package 
 
 of 
 
 feet per 
 
 space 
 
 men 
 
 for 6 
 
 months. 
 
 quantity. 
 
 packages. 
 
 package. 
 
 required. 
 
 
 
 
 
 186 
 
 100 
 
 1.86 
 
 1.20 
 
 2:31 
 
 fS. 26 
 \W. 138 
 
 20 
 
 1.30 
 
 4.80 
 
 6.M 
 
 20 
 
 6.90 
 
 4.80 
 
 33.12 
 
 1,022 
 
 144 
 
 7.10 
 
 .10 
 
 .71 
 
 51 
 
 50 
 
 1.02 
 
 LOO 
 
 1.02 
 
 50 
 
 72 
 
 .70 
 
 1.50 
 
 LOS 
 
 314 
 
 m 
 
 6.28 
 
 1.08 
 
 6.78 
 
 153 
 
 144 
 
 1.06 
 
 .08 
 
 .09 
 
 6 
 
 12 
 
 .50 
 
 .01 
 
 .01 
 
 15 
 
 12 
 
 1.25 
 
 .05 
 
 .06 
 
 140 
 
 eo 
 
 2.33 
 
 .OS 
 
 .07 
 
 12 
 
 60 
 
 .20 
 
 .04 
 
 .01 
 
 4 
 
 24 
 
 17 
 
 .10 
 
 .02 
 
 5 
 
 52 
 
 
 
 
 .02 
 
 50 
 
 1.04 
 
 .40 
 
 .42 
 
 746 
 
 100 
 
 7.46 
 
 .05 
 
 .37 
 
 128 
 
 10 
 
 12.80 
 
 2.00 
 
 25.60 
 
 fS. 10 
 
 
 10.00 
 
 .27 
 
 2.70 
 
 [W. 26 
 
 
 26.00 
 
 .27 
 
 7.02 
 
 27 
 
 
 10.00 
 
 .18 
 
 L90 
 
 fS. 2 
 
 
 2.00 
 
 .18 
 
 .36 
 
 IW. 6 
 
 
 6.00 
 
 .18 
 
 LOS 
 
 4 
 
 
 4.00 
 
 .18 
 
 .72 
 
 rs. 55 
 
 100 
 
 .55 
 
 1.50 
 
 .82 
 
 IW. 360 
 
 100 
 
 3.60 
 
 1.50 
 
 5.40 
 
 is. 50 
 
 72 
 
 .70 
 
 4.42 
 
 3.10 
 
 IW. 106 
 
 72 
 
 1.48 
 
 4.42 
 
 6.54 
 
 686 
 
 200 
 
 3.43 
 
 1.00 
 
 3.43 
 
 210 
 
 144 
 
 1.46 
 
 .25 
 
 .37 
 
 149 
 
SEC. 26. — CLOTHING AND SMALL STORES. 
 
 151 
 
 150 
 
 CHAP. VI. — SUPPLY — CLOTHING. 
 
 Clothing and small stores m-Six months^ T^^^ JZ/^'^n'!!fLZ^''^^ ''''^ 
 winter, after they have been originally outfitted— Continued. 
 
 Articles. 
 
 Clothing 
 
 and small 
 
 stores 
 
 for 1.000 
 
 men 
 
 ford 
 
 months. 
 
 Full 
 package 
 
 Number 
 of 
 
 quantity, packages 
 
 ....do... 
 do... 
 
 Cotton, white spools. 
 
 Cravate «»<*■ 
 
 Devices: 
 
 Lyre, band 
 
 P. O. cap 
 
 Drawers: 
 
 Heavy Pai«- 
 
 Nainsook ^^1" 
 
 Drill, bleached V^^- 
 
 Flannel, heavy do... 
 
 Gloves, woolen pairs. 
 
 Grommets ^**- 
 
 Handkerchiefs a 
 
 Hats, white ^^•^• 
 
 Jackets, mess attendant ao... 
 
 -, .,_/ — do... 
 
 I 
 
 Jackknives 
 Jerseys 
 
 .do.... 
 
 Jumpers: , 
 
 Dungaree 5" — 
 
 White, dress <lo.... 
 
 Bleached, undress <»o — 
 
 Laces: . 
 
 Trouser,silk ao.... 
 
 Cotton "^."s-. 
 
 Legnngs Vaus.. 
 
 MtfKs: . 
 
 Apprentice- ^*^- 
 
 Gun captains do — 
 
 Gunpomters do... 
 
 Hospital apprentice a" 
 
 S^men gunners a"' 
 
 Signalmen a" 
 
 Gunner's mate a'" 
 
 Expert riflemen a"' 
 
 Electrician i?'" 
 
 Buyers 50--- 
 
 O^ers, C. andS do... 
 
 Musicians a'" 
 
 Shipwrights a'" 
 
 Neckerchiefs ao- 
 
 Needles PaP«" 
 
 Overshirts e^^ 
 
 Overcoats. 
 
 .do — 
 
 Eipers..! 
 
 fJ 
 .each.. <7 
 
 .do....|^ 
 
 Rating badges: 1 
 
 Blue 3®— 
 
 White. ^°■" 
 
 Serge, blue. y^^- 
 
 Service stripes <»<*• 
 
 Shirts, blue flannel do... 
 
 Shoes: 
 
 High 
 
 Low 
 
 GymnasiTun uu.... 
 
 SUk, sewing spools.. 
 
 5/24/17. 
 
 290 
 21 
 
 32 
 16 
 
 S. 11 
 
 W. 294 
 
 3,521 
 
 785 
 
 S. 82 
 
 W. 138 
 
 3. 86 
 
 W. 858 
 
 64 
 
 3,055 
 
 1,198 
 
 17 
 
 330 
 
 S. 32 
 
 W 500 
 
 228 
 134 
 466 
 
 36 
 
 66 
 
 115 
 
 26 
 40 
 76 
 22 
 30 
 23 
 16 
 20 
 25 
 12 
 19 
 24 
 
 7 
 
 443 
 
 50 
 
 155 
 
 446 
 
 8 
 132 
 
 .pairs. 
 
 .do. 
 .do.. 
 
 S. 
 
 w. 
 
 s. 
 
 w. 
 
 ••{w. 
 
 198 
 320 
 154 
 258 
 356 
 47 
 202 
 
 793 
 
 1,162 
 
 365 
 
 39 
 
 135 
 
 240 
 13 
 
 50 
 
 50 
 
 200 
 
 183 
 
 93 
 
 93 
 
 150 
 
 150 
 
 100 
 
 900 
 
 20 
 
 25 
 
 120 
 
 50 
 
 50 
 
 50 
 50 
 50 
 
 50 
 24 
 50 
 
 340 
 
 100 
 
 50 
 50 
 10 
 10 
 
 150 
 150 
 
 50 
 50 
 
 26 
 26 
 25 
 24 
 MO 
 
 Cubic 
 feet per 
 package. 
 
 1.21 
 L75 
 
 .22 
 
 5.88 
 
 17.60 
 
 4.30 
 
 .88 
 1.48 
 
 .58 
 5.72 
 
 .64 
 
 3.40 
 
 59.90 
 
 2.75 
 
 .64 
 
 20.00 
 
 4.56 
 2.68 
 9.32 
 
 .72 
 2.71 
 2.30 
 
 4.43 
 
 3.10 
 
 8.92 
 
 .80 
 
 13.20 
 
 1.98 
 3.20 
 LOS 
 L72 
 
 .94 
 4.04 
 
 31.72 
 
 46.48 
 
 14.60 
 
 L62 
 
 .66 
 
 Total 
 
 cubic 
 
 space 
 
 required. 
 
 0.50 
 .05 
 
 L75 
 1.75 
 2.60 
 2.58 
 5.00 
 5.00 
 L50 
 1.50 
 
 .08 
 2.00 
 
 .66 
 L33 
 
 .25 
 3.40 
 3.40 
 
 2.33 
 2.33 
 2.33 
 
 .03 
 4.00 
 
 .93 
 
 3.25 
 3.25 
 3.00 
 3.09 
 
 .14 
 
 .12 
 
 4.50 
 
 4.50 
 
 3.25 
 3.25 
 
 7.50 
 7.50 
 7.50 
 8.40 
 .33 
 
 0.61 
 .09 
 
 .01 
 • .02 
 
 .39 
 
 10.29 
 
 45.76 
 
 U.10 
 
 4.40 
 
 7.40 
 
 .67 
 
 8.58 
 
 .06 
 
 6.80 
 
 39.54 
 
 .97 
 
 .69 
 
 2.18 
 
 68.00 
 
 10.63 
 
 6.25 
 
 21.72 
 
 .01 
 
 .08 
 
 9.20 
 
 .14 
 
 4.08 
 
 .02 
 
 10.08 
 
 28.99 
 
 2.40 
 39.60 
 
 .SB 
 
 .38 
 
 4.64 
 
 7.74 
 
 .16 
 
 3.06 
 
 13.13 
 
 237.90 
 
 348.60 
 
 109.50 
 
 5.51 
 
 .19 
 
 
 Clothing and small stores list— Six months' supply for 1,000 men summer and 
 icinter, after they have been originally outfitted — Continued. 
 
 Articles. 
 
 Clothing 
 
 and small 
 
 stores 
 
 for 1.000 
 men 
 for 6 
 
 months. 
 
 Soap, salt-water bars.. 
 
 Socks: 
 
 Cotton pairs.. 
 
 Woolen ....do — 
 
 Tape, linen pieces. 
 
 Thread, linen, black spools. 
 
 Towels each. 
 
 Trousers: 
 
 Dungaree pairs. 
 
 Blue do... 
 
 White do... 
 
 Undershirts: 
 
 Heavy each. 
 
 Cotton do... 
 
 965 
 
 5,843 
 
 rS. 14 
 
 tW. 428 
 
 180 
 
 49 
 
 1,256 
 
 Full 
 I>ackage 
 quantity. 
 
 rs. 
 iw. 
 
 rs. 
 
 IW. 
 
 391 
 159 
 386 
 730 
 
 15 
 294 
 4,135 
 
 25 
 
 600 
 200 
 200 
 250 
 144 
 100 
 
 50 
 50 
 50 
 50 
 
 100 
 100 
 200 
 
 Number 
 
 of 
 packages. 
 
 38.60 
 
 9.74 
 .07 
 
 2.14 
 .72 
 .34 
 
 12.56 
 
 7.82 
 
 3.18 
 
 7.72 
 
 14.60 
 
 .15 
 
 2.94 
 
 20.67 
 
 Cubic 
 feet per 
 package. 
 
 L75 
 
 3.66 
 2.00 
 2.00 
 .14 
 .67 
 5.60 
 
 2.33 
 2.85 
 2.85 
 2.33 
 
 3.40 
 3.40 
 2.50 
 
 Total 
 
 cubic 
 
 space 
 
 required. 
 
 67.55 
 
 35.65 
 
 .14 
 
 4.28 
 
 .10 
 
 .23 
 
 7a 33 
 
 18.22 
 
 9.07 
 
 22.00 
 
 34.08 
 
 .51 
 
 laoo 
 
 51.68 
 
 1,&43.62 
 
 1 Owing to the variable demand for badges of the different ratings, it has not been practicable to establish 
 a definite percentage of issues for each rate; but as a guide for ships m making individual requisitions, the 
 quantity should be based on allowing 2 badges for each man of every rating prescribed for the ship's com- 
 plement entitled to wear a badge. 
 
 Note.— The foregoing is an adaptation from the figures accompanying S. & A. Letter 421-12, dated 
 June 1, 1916. 
 
 (o) Navy yards. — ^Articles of clothing and small stores should be procured 
 from navy yards in such quantities and assortment as to obviate the necessity 
 for purchase. The nature of the ship's duty should be borne in mind, in order 
 that storeroom space may be utilized to the best advantage with a stock of 
 seasonable clothing. Certain items, including small stores, soap, socks, under- 
 wear, etc., should always be carried in quantities sufficient to meet a constant 
 demand. 
 
 Clothing and small stores are obtainable from a navy yard upon presentation 
 to the supply officer of requisition (S. & A. Form 30 and 30a), approved by the 
 commanding officer. When on detached service shipments may be requested of 
 the Bureau of Supplies and Accounts. 
 
 The following-named articles- will be obtained by requisition addressed to the 
 provisions and clothing depot, navy yard, New York; Cap ribbons (also carried 
 in store at naval station, Cavite), gold rating badges, rain clothes (see par. 
 
 447). 
 
 Blue and white suits for chief petty officers and officers' stewards and cooks, 
 jackets for mess attendants, and garments for enlisted men of abnormal sizes 
 will be manufactured at the provisions and clothing depot, navy yard. New 
 York, on special requisition only, which will be forwarded through official 
 channels. Self-measurement blanks may be obtained upon application to the 
 supply officer in charge. (1 S. A. M., 53.) If impracticable to procure such 
 articles from the provisions and clothing depot, they may be purchased. 
 
 9/13/17. 
 
152 
 
 CHAP. VI. — SUPPLY — CLOTHING. 
 
 Requisitions for bandsmen^s clothing will call for stock sizes as they ap- 
 * pear in Marine Corps Order No. 1, dated January 15, 1915. (S. A. M., 
 4237 or p. 185, System of Accountability, TJ. S. Marine Corps, 1916.) 
 
 In the preparation of requisitions for provisions and clothing, the instruc- 
 tion on the reverse of Form 30a will be strictly followed, all copies must be 
 legible and in exact alignment. (S. A. M., 4265.) 
 
 ( b ) Supply ships will carry a limited amount of clothing, obtainable on S. & 
 A. Forms 30 and 30a, under such regulations as may be laid down by the senior 
 oflScer present. 
 
 (c) Vessels other than supply ships. — When necessary, clothing and small 
 stores may be transferred on invoice from another vessel with the approval of 
 the senior officer present. 
 
 id) Marine Corps. — On a ship not at a navy yard, bandsmen's uniforms 
 (except scarlet tunics, see (o) above) will be procured from the officer com- 
 manding the marine guard, on invoice. If the articles required are not carried 
 by the marine officer, or if there is no marine guard attached to the ship, a 
 requisition will be made on the assistant quartermaster, United States Marine 
 Corps, in charge of the nearest depot of supplies. (S. A. M., 951.) Sizes 
 desired should be designated in accordance with Marine Corps circulars issued 
 from time to time. Receipt in triplicate will be given. 
 
 (e) From supply officer. — Salt-water soap carried by the supply officer under 
 Title X, " Naval supply account," may be invoiced to the clothing account. 
 
 (/) From ship's store. — " To permit the issue of certain items of toilet sup- 
 plies, such as toothbrushes, tooth powder, toilet soap, etc., to men in debt to 
 the Government by reason of sentences of summary courts-martial, commanding 
 officers are authorized to direct, in writing, the transfer from the ship's store 
 stock to the clothing and small-stores stock for issue as contemplated by Article 
 I, 1823-2 [see par. 437] of such articles as may be considered necessary for the 
 health and comfort of the men requiring such issues." (N. I. 1357-1.) "These 
 transfers from the ship's store account to the clothing and small stores account 
 shall be covered by the usual transfer invoices prepared monthly and approved 
 by the commanding officer." (N. I. 1357-2.) In case there is no ship's store on 
 board, see (g) below. 
 
 ig) Open market purchase. — (See par. 489, et seq.) "When necessary to 
 purchase clothing and small stores the articles shall be as nearly as possil^hj 
 of the description and quality furnished by the United States, and no more 
 shall be purchased than sufficient to meet an exigency." (N. I. 4481.) Issues 
 of articles purchased will be made at the regular established price and the 
 difference in price, if any, adjusted on the return as a gain or loss on price. 
 
 Special articles of clothing, for which there is ik) established price, including 
 uniforms for chief petty officers and officers' stewards and cooks and mess 
 attendants' jackets, may, when impracticable of procurement from the provi- 
 sions and clothing depot, be purchased in the usual manner on approved open- 
 purchase requisitions and will be issued at purchase price. 
 
 On ships where there is no ship's store, toilet supplies for men in debt by 
 reason of sentence of summary courts-martial (see (/) above) may be purcliased 
 "on approved open-purchase requisitions under 'Clothing and small-siores 
 fund ' in the usual manner and without the necessity for prior reference to the 
 department for approval." (N. I. 1357-3.) 
 
 432. Deliveries and stowage. — Whenever possible it Is advisable, in order to 
 guard against loss, that deliveries first be completely assembled on deck, and, 
 after being checked, struck below in a prearranged order and checked into 
 storerooms. As a further precaution, the officer of the deck should be requested 
 to station mastei-s-at-arms in suitable localities. The receipt of articles should 
 be acknowledged In writing by the yeoman. In order that there may be no ques- 
 tion as to the quantities for which he is accountable. 
 
 9/13/17. 
 
 SEC. 26. — CLOTHING AND SMALL STORES. 
 
 152a 
 
 " Clothing and small stores shall not be put on board before the supply officer 
 reports for duty." (N. I. 4408.) 
 
 433. Custody, care, inventory, etc. — (See par. 211 et seq.) In order that 
 strict accountability for stores may be established, persons other than the cloth- 
 ing yoeman should not be allowed access to the storerooms. (S. A. M., HOT.) 
 Care should be exercised that storerooms are clean, dry, and secure. Loose 
 clothing should be protected from dirt, and, to avoid excessive handling, dead 
 stock should be covered and set aside, to be turned into store at the first oppor- 
 tunity. Care should be exercised that cap ribbons are not kept in proximity 
 to articles liable to tarnish the gilt thread; nearly all rubber and many kinds 
 
 0/13/17. 
 
aEC. 26. CLOTHING AND SMALL STORES. 
 
 153 
 
 of wrapping paper give oflf sufficient sulphuric vapor to ruin cap ribbons in 
 contact witli tliem. (S. A. M. 175.) 
 
 Inventory will be taken at the close of each quarter and reported on Form 
 143a (par. 446-4). An inventory should also be taken when the yeoman in 
 charge of clothing is relieved from duty. 
 
 434. Opening bales. — (Shortages, see par. 245-2.) " When a bale of clothing 
 is opened the supply officer of the vessel shall note the date of manufacture and 
 inspection, examine the clothing, and, if not in strict accordance with the sam- 
 ples, he shall not issue it, except by direct authority of the commanding officer ; 
 but no clothing shall be pronounced unsuitable for issue on account of not meet- 
 ing regulation requirements until the same has been surveyed by a board of 
 survey. The survey shall specify wherein each garment differs from regula- 
 tion requirements, that the necessary alterations can not be made by the ship's 
 tailor, and shall be forwarded to the Navy Department accompanied by the 
 garments recommended as unsuitable for issue, and each such garment shall 
 have attached to it its garment ticket and a copy of the bale marks." (N. I. 
 4531-2.) 
 
 Where clothing is shipped in cases, the weight of the case will be verified 1 
 before being opened. (S. A. M. 4265.) 
 
 Flat cast-steel buckles used in baling should be saved and returned via 
 parcels post, in lots of 100 (not more than 4 pounds to a package), to Provisions 
 and Clothing Depot. The packages should be plainly marked as to contents. 
 (S. A. M., 3977.) 
 
 435. Surveys. — (Nonuniform articles, see par. 434; Bale shortages and other 
 missing surveys, see par. 245; Action required when responsibility is fixed, 
 par. 246.) Articles unfit for use, not exceeding $300 in value at any one time, 
 will be referred to the quarterly surveying officer for the supply department 
 (par. 246), and if appraised for issue at reduced prices will be accounted for 
 and issued as provided in paragraph 246-2. Advantage should be taken of the 
 procedure authorizing revaluation and issue whenever damaged articles are fit 
 for use and can be disposed of within a reasonable time. (S. A. M. 3405.) 
 
 436. Issuing prices. — "All issues and expenditures of clothing and small 
 stores shall be made at the prices established by special order for each calendar 
 year" (N. I. 4530), except as follows: Articles revalued by survey (par. 246-2) 
 will be issued at the appraised value; articles for which no regular price is 
 established will be issued at cost or invoice price, including special garments 
 purchased (par. 431g) ; toilet articles purchased or transferred from the ship's 
 store for issue to men in debt through sentence of summary courts-martial (par, 
 431f ) will be issued at cost or invoice price. 
 
 437. Issues— When, to whom, and amounts. — "Clothing and small stores 
 shall be issued every week day (except for five days prior to the issue of 
 [semi-] monthly money, and five days prior to the end of the quarter) at sucU 
 hour as may be directed in writing by the commanding officer." (N. I. 4526.) 
 
 " Sales of clothing and small stores for cash will not be made except in ^ 
 commissary stores ashore or by special authority of the Bureau of Supplies 
 and Accounts." (N. I. 4526.) 
 
 Issues chargeable against the pay accounts of tne individual concerned may 
 be made to enlisted men or officers (Navy or Marine Corps) attached to the 
 ship, to enlisted supernumeraries, or to persons attached to vessels not carrying 
 a, supply officer. 
 
 " No issue of clothing or small stores shall be made to any person in debt to 
 the Government or against whom a checkage is pending which may put him in 
 debt, except on written authority of the commanding officer and a statement 
 upon the requisition that the issue is necessary for the health and comfort of 
 the person requiring it." (N. I. 1823-2.) 
 
 Except as above provided, no issue will be made of greater value than the 
 balance due the person on tlie books. 
 
 9/13/17. 
 
 73416"— 1&- 
 
 -12 
 
154 
 
 CHAP. VI. — SUPPLY — CLOTHING. 
 
 SEC. 26. — CLOTHING AND SMALL STORES. 
 
 154a 
 
 An outfit may be issued to men on first enlistment, not exceeding the clothing 
 all^^ance (i)ar. J^^' Memorandum requisition for clothing and small 
 
 St^Js on form (S. & A. No. 19) shall be signed by the division officer. When 
 such r^uisition is presented for issue, the articles delivered m accordance 
 ?herewXshaU be recorded on form (S. & A. No. 28) and receipted for thereon 
 bv the purchaser. A copy of this receipt shall invariably be delivered to the 
 purchlJ^r wfth the articles. The original receipt shall be retained by the 
 Sv^fficlr for transmittal to the Auditor for the Navy Department if re- 
 Qi^red The memorandum requisition shall be compared with the original re- 
 2Spt and held until after the quarterly accounts have been forwarded, when 
 
 " Sn'antTo^i^e;s Kitfons^ " shall not permit requisitions to be sub- 
 mitt^ for any man more frequently than necessary with the exercise of rea- 
 
 ^^? r^ecX^s must be^air co^S^showing no interlineations or erasures When 
 errors are made the receipt should be canceled, but, in case an autographic regis- 
 ter is used, it must not be destroyed until its serial number has been choked m 
 the supply office. Receipts should be promptly turned in to the supply office, and 
 the yeoman should obtain a memorandum receipt for them in a book kept by 
 
 ^^ When garSen^^^uire alteration, or when rating badges, tape, ribbons, or 
 service stripes are required to be sewed on, a serially numbered tailor order 
 (S. & A. Form 133) for the work will be issued with the garments. No addi- 
 tional charge is to be made. (S. & A. M. 1413.) ^ ^ ,_ , . .^, ,„ 
 When garments appearing on the regular annual price list are not in stock in 
 the sizes required, a tailor order for manufacture will be issued, provided it is 
 impracticable either to have garments in stock altered to fit or to procure suit- 
 able garments from Government sources. Upon issue- of the tailor order a 
 receipt will be taken for the article by name and at the establishetl price, in- 
 dorsed " Tailor order No. — ," and it will be charged upon the pay roll as in the 
 
 case of ordinary issues. 
 
 439 Issues to supernumeraries, torpedo vessels, and marines: 
 
 1 Supemnmeraries— '* For issues of clothing and small stores to supernu- 
 meraries entitled to pay, invoices of the articles shall be sent to the supply 
 officer having the accounts, together with the original receipts of the men and 
 requisitions for all issues covered thereby. An officer shall witness these issues 
 to supernumeraries and sign the receipt as such." (N. I. 4529-1.) 
 
 2 Crews of torpedo vessels, etc.—*' Any officer of the Pay Corps may. when 
 necessarv issue clothing and small stores to the crews of torpedo boats or other 
 vessels having no supply officer on board, and such issues shall be treated as 
 prescribed in paragraph 1 of this article when the supply officermaking the 
 issue is not the one having the accounts of such men. (N. I. f529-2.) Such 
 issues will be made on the order of the senior officer present. (N. I. 4951-1.) 
 Invoices, receipts, and requisitions will be forwarded immediately. 
 
 Before issue the memorandum record of pay accounts carried by the com- 
 manding officer of a ves.sel without a supply officer on board should be examined 
 to verify the fact that amounts are actually due to cover the issues required by 
 the requisition presented by the commanding officer. The value of issues made 
 should be entered bv the supply officer against the memorandum accounts of 
 the persons concerned, in a separate column headed " Clothing," with the date. 
 Invoices should refer to the number of the column in which charges have been 
 made in the memorandum record. (S. A. M. 418; 625.) „ ^ ^ . ^ , ^ 
 
 S Enlisted men of the marine detachment. — " Marines shall be furnished by 
 the supply officer with clothing and small stores when the commanding officer 
 
 0/13/17. 
 
 (Reprint due to rhanare on p. 153.) 
 
 of marines shall certify that they require them." (N. R, 4232-2.) Issues will 
 be covered at the end of each month by an invoice in triplicate to the officer 
 in command of the detachment. The invoice will be accompanied by the indi- 
 vidual clothing receipts. Marine Corps instructions provide that whenever a 
 marine is transferred from the ship notice shall be given by the marine officer 
 to the supply officer ; upon receipt of such notice a special invoice will imme- 
 diately be made out in the same manner as provided for monthly invoices. 
 (See also par. 861-6.) (S. A. M. 2233.) 
 9/13/17. 
 
SEC. 26. — CLOTHING AND SMALL STORES. 
 
 155 
 
 1 ^' ^^^ °^ ^^^ °^ issues.— "Actual and unavoidable losses on issups ot 
 
 i^inn "^/fi"^^'"^^ r"«5'' ^^^ circumstances be taken under the personal supe^ 
 InioJ S V?^^^. '*®K^''^' "^"^ ^'^ expended or taken up as the case ma>^ 
 S thT^n'n'S ^^iP^^^*^^ ^^^^"S s"<^h statement in regard to such losses or giins 
 as the supply officer may desire to make. If the losses or gains are sufficiently 
 rnnn^H^w'^.Si^^.'* appear that they are not due to the ordinary conditions sur- 
 rounding the issue of clothing, survey should be called thereon. In no case 
 wm any loss be allowed without complete and satisfactory explanation." (N. L 
 
 This allowance can not be applied to offset losses caused by failure to check 
 eSfon^^ *^^ accounts of officers and enlisted men the value of clothing and 
 small stores issued to them. (S. A. M., 1707.) 
 
 returlT^ ^"^ ^^^""^ ^^" ^® ^^^"^ "^ *° ^® designated place on the quarterly 
 
 441. Charging Issues on the rolls,— Issues to persons whose nav acconntu 
 are carried by the supply officer will be recapitulated and charged on the rolS 
 
 ^^iS'"'*'?!? K^ ^l ^^'^^^' ^ha^ges to persons not carried on the supply officer's 
 rolls will be effected as provided in paragraph 439. 
 
 442. Defects developing after issue should be reported to the officer in 
 fha^'EaJ'L^l^.VS^l^T^ 1^°? Clothing depot, navy yard, New York. If possible, 
 the garment ticket should be forwarded and the garment forwarded \dth de^ 
 scription of wear, washing (whether washed on board ship or ashore and what 
 washing agent was used), and general treatment. (S. A. M 53 ) 
 
 443. Transfers.- (See par. 229 et seq.) 
 
 4. 1- ^o j/^fP'« «<ore.— " The transfer of provisions and clothing and small stores 
 
 2. To general supplies.— Cloth, etc., may be transferred to the supply officer 
 Invoices should be marked "Credit-clothing and small stores"- "debi^-1 
 naval supply account," and report of transfer made on S. and A Form 22*> 
 «i* J? ^^**f^* ^?^i aw^fit«rj/ service.— No payment will be accepted for 
 "clothing and small stores" transferred to vessels of the naval auxiliary Srvlc^ 
 by supply officers at naval stations and afloat. Such articles of clothing and 
 smal stores as may be required by masters of those vessels, upon requisition 
 shall be expended on the quarterly returns of the supply officers making the 
 
 issue as "transferred to Master , U. S. N. A. 11." The liualexilnm! 
 
 ture invoices will be prepared and the master furnished with a carbon codv 
 thereof, the same as transfers between supply officers. (SAM 3052. 
 
 444. Sales of clothing.—" Merchant vessels in distress ir needing suiv 
 plies may be furnished with such as can be spared, but receints in tr nii^t^ 
 shall be taken, the original of which shall be retained brthl^ffio^r from w^ 
 department the stores have been furnished, and the duplicate and triplicate 
 forwarded by different conveyances to the Bureau of Supplies and Am)u?5 
 C^ payments may be received, if practicable, and accounted for by the^DDlv 
 officer ; if otherwise, a bill of exchange shall be obtained, to be drawn bv thp 
 master on the owners, payable to the order of the Secretary of the Navv And 
 its first and second forwarded by different conveyances: the address of tho 
 owner shall be stated and the value of the supplies calculated at tl^averagl 
 P^i*^- J°,i*^® ^^^ of clothing and small stores the prices established by general 
 
 21 fnrSchL^" m^ wr^S ?^'f .^'^ extreme distress gratuitous assisting mi^ 
 be furnished." (N. I. 4554.) Sales to allied powers, see par 226 
 
 ^^Qc?f^^*^®^^^^®°^® expenditures.— (For alteration and manufacture, see 
 par. 4oo. ) 
 
 No gratuitous expenditure shall be made to officers or men in lien at 
 personal effects destroyed to prevent the spread of disease. "Thev can nniv 
 be reimbursed for such loss by certificate from the Treasury Departaient iifl^r 
 
 5/24/17. 
 
156 
 
 CHAP. VI. — SUPPLY — CLOTHING. 
 
 SEC. 26. — CLOTHING AND SMALL STORES. 
 
 157 
 
 the approval of the report of survey by the Secretary of the Navy." (N. I. 
 
 ^446 Accounts and returns.— (See also par. 951 et seq.) 
 n-tofw«7re^>°*.-Wl.en a pay-roll account Is ""^^"tlth the%'o°fs Th^ 
 quarter receipts for clothing charges wil be '"V^l^^f " ''f *Xr £^^^ 
 name of the ship should appear on receipts. C'^t^'ng receipts for issues to 
 
 supernumeraries, crews of vessels not carrying ^ .^"'W^lS'^Z-for^^M^toU^e 
 of the marine detachment will be covered by '.n™'^^ »"^JS '^^ *" '"^ 
 officer carrying the pay accounts, as provided |"P»™«™P^,*f- formed to 
 2 Invoices —In invoicing cloth the commercial practice mill be coniormeu lo 
 by eSre^fng fractional Measurements of drill in quarter yards and of cap 
 
 'TsTXX-'f'^^rT.<.Zt\^r'^^^^^^ of clothing and small 
 storef 'wm be'Spt in the" stock le<lger, both ashore -^^"A-*- - t^« 'rt 
 mnnnpr fls the accounts for various sizes of N. S. A. stock are Kepi, 
 ^nd an supply offiSrsasho^^^ and afloat will forward to ^^^--^'^'I'^'l^^^l^' 
 the Drovisions and clothing depot semiannually a report (S. & A. Form 88) 
 sl^^w^nJfor each iteni and size thereof the quantity on hand quantity due on 
 rSfio^, and {he actual quantity issued for use during the preceding slx 
 
 "" ""l»itions will • * • be based upon the actual issues of the various 
 
 ^* The re^apitulalion^f issues to officers and crew will be posted to the stock 
 ledJfr n^ntWy instead of weekly. The balance carried forward will be entered 
 a^c^fdinrto the quantities found by actual inventory the S^;^ ^nd loss b, 
 fnv^ntiry and the gain and loss by adjustment of prices being the difference ,n 
 nuantit7and value required to balance the account of each artic e. Before bal- 
 Tin^e ac<;unf JfTn article by gain or loss by i^"y-i«/,^jj,^^,^^^^^^^^^^^ 
 be verified to ascertain whether any mistake ^^s made there n and also Nvhether 
 All rpoeints and expenditures have been accounted for. The account or eacn 
 IrticlTofthe stockTedger must be ruled up and closed at ^t^e end of ^quarter 
 «nd the balance (if any) brought do^vn for next quarter. (S. A. M., ^^i.) 
 
 4 Clomna!AsmIu stores halance sheet.-- Supply officers of ships sha 
 render to Ihe Bureau of Supplies and Accounts complete returns for each 
 quarter, as follows: ♦ • • 
 
 »*{h) Quarterly balance sheet of clothing and small stores ' " an Form No. 37. 
 ^^tJ; reti^n^must be accompanied by all vouchers for receipts and expendi- 
 
 '^l5emorTnrn?<'opr^^f P^^^^^^^ & A. F^orm 51a) will be submitted to 
 
 cover P^^^^^^l^ I "\^^^|;^-n, n^s supporting expenditures must be « originals - 
 nT'not carbtnf) with In sf^atuVin the handwriting of the officers 
 ii^uired to sf^ them. For expencUtures involving the adjustment of approprla- 
 required to si^ rneni r .' . ^^^11 be attached to the original. 
 
 *^T^Lf of anDroved survey ?e^rt shan be attached to each invoice covering 
 A copy of aPP^.^^^^^^?"^\fl transfer to store of articles unfit for issue. 
 
 ^""r^r^iiui^if^"^^^^ -^ --^-«" --^^ ^^^ ^^^^ 
 
 '"^^Z^^T^^rTCvr^^ wifl S^ adjusted by general order. 
 
 t*"^- ?°n^^^'R^u*smons for gold rating badges and gold service stripes 
 8h^uM'foVf;'t1;7ruX^^^ muired for immediate issue only. No stock 
 
 5/24/17. 
 
 win be kept in New York, and very few— not more than one of the former and 
 one set of the latter for each chief petty officer using them— should be kept in 
 stock on board ship. The number necessary to fill each requisition will be 
 manufactured at the clothing factory. Supply officers should exercise particuhir 
 care that each badge is wrapped in tissue paper, as they are valuable ami 
 tarnish easily. (S. A. M., 21.) 
 
 Cap ribbons. — (Care of, see par. 433.) Cap ribbons are procurable only from 
 the provisions and clothing depot, navy yard, New York, or from the supply 
 officer Cavite, P. I. 
 
 Rain clothes. — Requisitions should be submitted to the provisions and clothing 
 depot, navy yard, New York. Contracts provide for black jackets or coat.s 
 (short), black coats for petty officers (long), black trousers or overalls black 
 hats. (S. A. M., 2026.) 
 
 Special garments, as enumerated in paragraph 431a, will be manufactureil at 
 the provisions and clothing depot, navy yard. New York, or, if impracticable to 
 procure them from the depot, may be purchased and issued at cost price. 
 
 448. Standard packages. — 
 
 Article. 
 
 Aprons, cooks ' number. 
 
 Bathing trunks pairs. 
 
 Blankets, woolen number. . 
 
 Boots, ruDber pairs. . 
 
 Braid, watch mark, blue, red, and white yards.. 
 
 Brooms, whisk number. . 
 
 Brushes: 
 
 Hair do 
 
 Scrub do 
 
 Shoe do 
 
 Buttons: 
 
 Bone, white dozen. . 
 
 Eagle- 
 Medium do 
 
 Small do 
 
 Rubber- 
 Large do.... 
 
 Medium do 
 
 Small do. . . 
 
 „ Ivory do.... 
 
 Cap covers, chief pvetty officer's, white number. . 
 
 Cap covers, chief petty officer's, blue do 
 
 Cap-frames, C. P. O.* do.... 
 
 Cap ribbons do 
 
 Caps: 
 
 Cloth do.. 
 
 Watch do 
 
 Cloth, blue, 18-ouncc yards! '. 
 
 Clothes stops packages. . 
 
 Combs number. . 
 
 Cotton, white, spool do 
 
 Cravats, chief petty officer's do 
 
 Devices: 
 
 Lyre — 
 
 Small do 
 
 „ Large pairs!! 
 
 Cap, chief petty officer's number. . 
 
 Kind of 
 package. 
 
 Bale.. 
 
 do. 
 
 do. 
 
 Box... 
 Roin., 
 Box... 
 
 .do. 
 .do. 
 .do. 
 
 Carton i. 
 
 Net 
 contents. 
 
 .do.i. 
 .do.i. 
 
 do.i. 
 
 do.i. 
 
 ....do.«. 
 Loose ».. 
 Carton >. 
 ....do.i. 
 
 do.i. 
 
 ...do.i. 
 
 (*) 
 
 50 
 100 
 
 20 
 
 12 
 144 
 
 50 
 
 72 
 50 
 50 
 
 144 
 
 12 
 12 
 
 24 
 60 
 60 
 
 50 
 36 
 
 Gross I Cubic 
 weight, m^sure. 
 
 do.i 
 
 Bale , 
 
 do 
 
 Carton 1 
 
 Box 
 
 Carton I 
 
 .....do.i 
 
 Loose. 
 ....do. 
 ....do. 
 
 100 
 
 20 
 200 
 
 70 
 200 
 144 
 240 
 
 12 
 
 (*) 
 (*) 
 (») 
 
 Pounds. 
 31 
 28 
 80 
 83 
 
 18 
 
 26 
 26 
 45 
 
 3i 
 
 i 
 
 31 
 If 
 lA 
 
 % 
 
 (») 
 
 11 
 
 45 
 96 
 36 
 7 
 12 
 
 I Not a shipping package. 
 
 * « * ^**^ P"^ "P "^ packages of uniform contents; shipped as required. 
 
 * Packed in individual cartons, each containing 1 frame, 1 blue cover 
 Eagle small, and 1 set buttons, rubber, small. ' 
 
 9/13/17. 
 
 (») 
 (») 
 (*) 
 
 Cubie/eet, 
 1.08 
 1-50 
 4.75 
 3.75 
 .10 
 LQO 
 
 1.33 
 .92 
 
 2.10 
 
 .08 
 
 .OS 
 .01 
 
 .10 
 .0« 
 .01 
 
 .25 
 .50 
 .08 
 .08 
 
 3.25 
 
 3.20 
 
 <4-50 
 
 1.42 
 
 .16 
 
 .42 
 
 .03 
 
 » Nominal. 
 
 * Average. 
 
 1 white cover, 1 set buttons. 
 
158 
 
 CHAP. VI. — SUPPLY — CLOTHING. 
 
 Article. 
 
 Kind of 
 package. 
 
 Drawers * 
 
 Heavy, regulars and solids Mirs.. 
 
 Nainsook, regulars and solids do — 
 
 Nainsook, regulars do. . . . 
 
 Drill, bleached ywds.. 
 
 Flannel, heavy do — 
 
 Olovea, woolen pairs.. 
 
 Grommets number.. 
 
 Handkerchiefs '• do.... 
 
 Hats, white 5® — 
 
 Jackets, mess attendant do — 
 
 Jackkmves ^o — 
 
 Jerseys <*o — 
 
 Jumpers: 
 
 Blue, undress do — 
 
 Dungaree do — 
 
 White, dress do ... . 
 
 White, undress do — 
 
 Laces, trouser: 
 
 Cotton rpUs.. 
 
 Silk number.. 
 
 Leggings p^rs. . 
 
 Marts number . 
 
 Neckerchiefs •*• - -do. . . 
 
 Needles papers.. 
 
 Overcoats number. 
 
 Overshirts do. . . 
 
 Rating badges: 
 
 Blue do — 
 
 White do 
 
 Serge yards.. 
 
 Service stripes, blue, gold, and white number. . 
 
 Shirts, C. P. O. flannel do — 
 
 Shoes: 
 
 Gymnasium pairs. . 
 
 ffigh do.... 
 
 Low do ... 
 
 Silk spools.. 
 
 Socks: 
 
 Cotton TOurs.. 
 
 Woolen do — 
 
 Tape, cotton pieces. . 
 
 Thread, linen, black spools. . 
 
 Towels number. . 
 
 Trousers: 
 
 Blue do.... 
 
 Dimgaree parrs. . 
 
 White do... 
 
 Undershirts: 
 
 Cotton, regulars and solids number. 
 
 Heavy do... 
 
 Bale... 
 do.. 
 
 ....do. 
 
 ....do.... 
 
 ....do.... 
 
 ....do.... 
 
 Bundle!. 
 
 Bale 
 
 Carton ». . 
 
 Loose 
 
 Case , 
 
 Bale 
 
 ..do. 
 ..do. 
 ..do. 
 ..do. 
 
 Rolls 1.. 
 
 do... 
 
 Carton!. 
 Loose... 
 
 Box 
 
 Package. 
 
 Bale 
 
 do... 
 
 Net 
 contents. 
 
 Carton 2. 
 
 do... 
 
 Bale 
 
 Loose*.. 
 Bale 
 
 Case 
 
 do... 
 
 do... 
 
 Carton 1. 
 
 Bale.. 
 ....do. 
 Rolli. 
 Box... 
 Bale.. 
 
 do 
 
 do 
 
 do 
 
 100 
 200 
 100 
 1771 
 105 
 200 
 100 
 1,200 
 50 
 
 («) 
 120 
 50 
 
 50 
 
 100 
 
 50 
 
 50 
 
 Loose, 
 .do.... 
 50 
 
 (») 
 
 100 
 
 200 
 
 10 
 
 50 
 
 25 
 
 25 
 
 150 
 
 Gross 
 weight. 
 
 Pounds. 
 60 
 50 
 30 
 78ii 
 85 
 34 
 
 7| 
 47 
 13 
 
 (») 
 18 
 52 
 
 65 
 
 115 
 
 60 
 
 48 
 
 (») 
 («) 
 
 Cubic 
 measure. 
 
 Cubic feet. 
 
 2.16 
 
 1.80 
 
 L15 
 
 <2.16 
 
 <5.00 
 
 2.42 
 
 .08 
 
 1.92 
 
 1.00 
 
 .23 
 2.90 
 
 2.66 
 3.60 
 2.67 
 1.67 
 
 36 
 
 .do. 
 .do. 
 
 SO 
 
 24 
 
 25 
 
 25 
 
 240 
 
 600 
 300 
 1,000 
 144 
 100 
 
 50 
 50 
 50 
 
 200 
 100 
 
 (») 
 19 
 
 2A 
 49 
 71 
 
 if 
 
 f 
 120 
 
 (') 
 54 
 
 54 
 119 
 105 
 
 n 
 
 60 
 41 
 
 If 
 
 18 
 83 
 
 96 
 64 
 62 
 
 49 
 60 
 
 2.33 
 
 .75 
 
 .03 
 
 2.42 
 
 3.00 
 
 .06 
 
 .06 
 <2.75 
 
 3.00 
 
 4.00 
 
 7.50 
 
 6.42 
 
 .33 
 
 2.75 
 
 2.30 
 
 .07 
 
 .68 
 
 4.33 
 
 3.60 
 2.33 
 2.33 
 
 2.30 
 3.40 
 
 ! Not a shipping package. . 
 
 > Not put up in packages of uniform contents; shipped as required. 
 
 * Nominal. 
 
 * Average. 
 
 449. Sizes in packages.— List of sizes and corresponding measurements of 
 naval clothing, and quantities of each size per package, as packed at provisions 
 and clothing depot, navy yard, New York, N. Y. 
 
 " Solids : " Packages containing one size only. 
 
 ** Regulars: " Packages containing a standard assortment of sizes. (S. A. M., 
 1562.) 
 
 0/13/17. 
 
 SEC. 26. CLOTHING AND SMALL STORES. 
 
 Bathing trunks. — Regulars only, 100 per bale. 
 
 159 
 
 Size 
 (waist). 
 
 Assortment 
 in regulars. 
 
 Inches. 
 32 
 36 
 40 
 
 25 
 50 
 25 
 
 Cap covers — C. P. O. — ^Blue and white: 50 per carton. Sizes: Same as caps. 1 
 
 Cap frames, C. P. O.— One per carton. Sizes : 6^, 6t, 6^, 6J, 7, 7^^, 7i, 7f , 7J, 
 and 7f. One white and one blue cover with each frame. 
 
 "Caps for [chief] petty officers, * * * are shipped in a standard corru- 
 gated strawboard case holding 20 caps; and, wherever possible, full cases 
 should be requisitioned." (S. A. M. 4086.) 
 
 Draicers, heavy. — Solids fid regulars, 100 per bale. 
 
 Size 
 
 Assortment 
 
 (waist). 
 
 in regulars. 
 
 Inches. 
 
 
 30 
 
 30 
 
 32 
 
 30 
 
 34 
 
 20 
 
 36 
 
 10 
 
 38 
 
 6 
 
 40 
 
 4 
 
 Drawers, nainsook, are put up in bales of 200 pairs, solids and regulars. 
 
 Size 
 
 Assortment 
 
 (waist). 
 
 in regulars. 
 
 30 
 
 60 
 
 32 
 
 60 
 
 34J 
 
 40 
 
 37 
 
 20 
 
 39 
 
 12 
 
 41 
 
 8 
 
 200 
 
 Oloves, woolen. — Regulars only, 200 per bale. 
 
 9/18/17. 
 
 Size. 
 
 Assortment 
 in regulars. 
 
 10 
 11 
 12 
 
 80 
 60 
 60 
 
 (See G. 0. Chmaget.) 
 
160 
 
 CHAP. VI. SUPPLY CLOTHING. 
 
 Hats white.— Are put up in cartons of 50, and in assorted sizes 6^ to 7f . 
 
 ./r/«ews —Solids of eacli size and regulars, 50 per bale, except that sizes 42 
 an«l 44, " solids," are put up 25 to the hale, having a gross weight of 38 pounds 
 and a cubic measure of 2.45 cubic feet. 
 
 Size. 
 
 Chest. 
 
 Assortment 
 in regulars. 
 
 33 
 34 
 3B 
 3S 
 40 
 42 
 44 
 
 29 
 31 
 33 
 35 
 37 
 30 
 41 
 
 4 
 
 6 
 
 12 
 
 12 
 
 10 
 
 4 
 
 2 
 
 50 
 
 (S. A. M., 3700.) , . ' . -^ 
 
 Jumpers, white dress and white undress.— Solids in bales of ;iO; regulars in 
 bales of 100. Jumpers, dungaree, are put up (regulars) 100 to bale. 
 
 Si^e. 
 
 Assortment 
 in regulars. 
 
 
 6 
 10 
 90 
 90 
 94 
 14 
 
 
 
 Jumpers, blue.— Solids in bales of 50 ; regular in bales of 50. 
 
 Size. 
 
 As.sortment. 
 
 1 
 
 S 
 
 3 
 
 5 
 
 
 10 
 
 
 10 
 
 
 12 
 
 
 7 
 
 
 3 
 
 jfoTE —Khaki brown dye for dyeing white suits for landing forces Is distributed by 
 the supply offlicr. navy yard, New Yorlc. (G. O. 132, 1915.) 
 
 Leyyiiut, faced.— Solids of each size and regulars, 50 per carton. 
 
 Size. 
 
 Assortment 
 in regulars. 
 
 1 
 3 
 S 
 4 
 
 5 
 
 7 
 14 
 15 
 12 
 
 2 
 
 9/13/17. 
 
 SEC. 26. CLOTHING AND SMALL STORES. 
 
 Overcoats. — Solids of each size and regulars. 10 per bale. 
 
 161 
 
 Size 
 
 Assortment 
 
 (chest). 
 
 in regulars. 
 
 84 
 
 1 
 
 38 
 
 2 
 
 38 
 
 2 
 
 40 
 
 2 
 
 42 
 
 2 
 
 44 
 
 1 
 
 Overshirts. — Solids of each size and regulars, 50 per bale. 
 
 Size. 
 
 Chest. 
 
 Assortment 
 in regulars. 
 
 
 Inches. 
 
 
 1 
 
 48 
 
 3 
 
 2 
 
 46 
 
 5 
 
 3 
 
 44 
 
 10 
 
 4 
 
 42 
 
 10 
 
 5 
 
 40 
 
 12 
 
 « 
 
 39 
 
 7 
 
 7 
 
 38 
 
 3 
 
 Shirts, C. P. O. flannel. — Regulars only, 50 per bale. 
 
 Size. 
 
 Neck. 
 
 Chest. 
 
 Assortment 
 in regulars. 
 
 
 Inches. 
 
 Inches. 
 
 
 1 
 
 17 
 
 48 
 
 5 
 
 2 
 
 16i 
 
 46 
 
 10 
 
 3 
 
 16 
 
 44 
 
 12 
 
 4 
 
 15i 
 
 42 
 
 12 
 
 S 
 
 15 
 
 40 
 
 8 
 
 
 
 14^ 
 
 38 
 
 3 
 
 Shoes, high. — Solids of each size and regulars, 25 per case. Solids are as- 
 sorted in width as follows : 
 
 Size. 
 
 5, 5i, 10, lOJ, 11 
 
 6, 6 J, 7, 7§, 8, 8J, 9, 9J. 
 
 Width. 
 
 C. 
 
 D. 
 
 E. 
 
 10 
 10 
 
 n 
 n 
 
 Regulars are assorted as follows 
 
 • 
 
 
 
 
 Size. 
 
 
 
 
 
 
 5 
 
 6 
 
 7 
 
 s 
 
 9 
 
 10 
 
 11 
 
 E width 
 
 
 1 
 
 1 
 
 2 
 4 
 
 3 
 S 
 
 2 
 3 
 
 1 
 
 1 
 
 
 1 
 
 F width . ..................... 
 
 1 
 
 
 
 
 5/24/17. 
 
 (Bepriat dne to ehangp on p. 159.) 
 
162 
 
 CHAP. VI. — SUPPLY CLOTHING. 
 
 SEC. 26. — CLOTHING AND SMALL STORES. 
 
 163 
 
 Shoes, low. — Packed in cases of 25 pairs of each size and In regulars, whole 
 sizes, and half sizes. Solids are assorted as follows : 
 
 
 Sites. 
 
 • 
 
 Widths. 
 
 
 C. 
 
 D. 
 
 E. 
 
 F. 
 
 6 54.10.104.11 
 
 
 3 
 3 
 
 11 
 10 
 
 U 
 
 6 6*7 74 8.84.9.9* 
 
 1 
 
 U 
 
 
 
 Regulars, whole sizes, packed 
 
 as follows: 
 
 
 
 
 
 
 Sizes. 
 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 E wldtli 
 
 2 
 
 2 
 
 3 
 
 1 
 
 1 
 
 1 
 
 
 
 
 Sizes. 
 
 
 5 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 F width 
 
 1 
 
 2 
 
 4 
 
 5 
 
 2 
 
 1 
 
 
 
 Regulars, half sizes, packed as follows : 
 
 5/24/17. 
 
 (S. A. M. 3792.) 
 
 
 Sizes. 
 
 
 6J 
 
 6J 
 
 n 
 
 8J 
 
 9i 
 
 101 
 
 E width 
 
 1 
 1 
 
 2 
 2 
 
 2 
 
 4 
 
 3 
 5 
 
 1 
 2 
 
 1 
 
 F width. 
 
 1 
 
 
 
 Socks, cotton. — Regulars only, GOO per 
 
 bale, assorted as follows: 
 
 
 
 Sizes. 
 
 
 n 
 
 10 
 
 10§ 
 
 11 
 
 Hi 
 
 Assortment in reeulars. 
 
 48 
 
 144 
 
 264 
 
 60 
 
 48 
 
 
 
 Socks, woolen. — Regulars only 
 
 , 300 per bale, assorted 
 
 as follows: 
 
 
 
 Sizes. 
 
 • 
 
 9» 
 
 10 
 
 lOi 
 
 11 
 
 llj 
 
 12 
 
 Assortment in remilars 
 
 as 
 
 84 
 
 96 
 
 48 
 
 30 
 
 6 
 
 
 
 Trousers, hlue, dungaree, and white. — Solids of each size and regulars, 50 per 
 bale. 
 
 The following tabulation, showing the new sizes of all trousers, with the 
 waist and leg measurements, and the old size numbers which correspond most 
 nearly to the sizes under the new designation, together with the quantity 
 assortment of each size of regulars, is published for the information and 
 guidance of all concerned : 
 
 Trousera, Blue and White. 
 
 Trooaera, Dnnfaree. 
 
 New sizes. 
 
 Measurements. 
 
 Quantity 
 assort- 
 ment in 
 r^ulars. 
 
 CJorre- 
 sponding 
 old sizes. 
 
 Waist. 
 
 Leg. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Inches. 
 40 
 38 
 36 
 36 
 35 
 34 
 34 
 33 
 32 
 32 
 31 
 30 
 29 
 
 Inches. 
 32 
 33 
 34 
 32 
 33 
 34 
 32 
 33 
 34 
 32 
 31 
 31 
 30 
 
 1 
 
 1 
 2 
 1 
 3 
 1 
 5 
 7 
 1 
 9 
 7 
 7 
 5 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5-6 
 
 7 
 
 8-9 
 
 10 
 
 11 
 
 12 
 
 13-14 
 
 1^16 
 
 17 
 
 Size. 
 
 Quantity. 
 
 1 
 
 2 
 
 2 
 
 2 
 
 3 
 
 2 
 
 4 
 
 1 
 
 5 
 
 3 
 
 6 
 
 1 
 
 7 
 
 5 
 
 8 
 
 10 
 
 9 
 
 3 
 
 10 
 
 14 
 
 11 
 
 3 
 
 12 
 
 2 
 
 13 
 
 2 
 
 Undershirts (heavy). — Solids, 50 per bale; regulars, 100 per bale. 
 
 Chest 
 
 Assortment 
 
 measure. 
 
 in regulars. 
 
 IwAes, 
 
 
 4t 
 
 4 
 
 12 
 
 6 
 
 m 
 
 10 
 
 as 
 
 10 
 
 m 
 
 2« 
 
 u 
 
 24 
 
 S2 
 
 14 
 
 Undershirts, cotton, are put up in solids and regulars, in bales of 200 gaiv 
 ments each. 
 
 Sizes. 
 
 Assortment 
 inr^^ars. 
 
 82 
 84 
 
 as 
 as 
 
 40 
 42 
 44 
 
 28 
 48 
 52 
 82 
 20 
 12 
 S 
 
 0/13/17. 
 
164 
 
 CHAP. VI. — SUPPLY — CLOTHING. 
 
 450 Distinguishing marks on bales.-Bales will be marked on each end 
 with distinguishing marks about 3 inches high, as follows: 
 
 Articles. 
 
 Bathing trunks. 
 Clothes stops... 
 
 Mark. 
 
 Square. 
 do., 
 
 Blankets. 
 
 Cross. 
 
 Caps, watch. 
 Towels 
 
 Pentagon. 
 do.... 
 
 Cloth for caps, coats, and trousers. 
 
 Drill 
 
 Flannel 
 
 Drawers: 
 Heavy — 
 
 Light 
 
 Cotton... 
 14ainsook. 
 
 Circle.. 
 
 do. 
 
 ...do. 
 
 Star. 
 
 Gloves 
 
 .do. 
 .do. 
 .do. 
 
 Handkerchiefa ^^ 
 
 Triangle. 
 
 Jerseys. 
 
 Jumpers: 
 Du 
 
 ungaree 
 
 White, dress... 
 White, undress. 
 
 Heart. 
 
 Shield. 
 
 do. 
 
 ....do. 
 
 Overcoats. 
 
 Overshirts 
 
 9/13/17. 
 
 Keystone. 
 
 Color. 
 
 Red. 
 Green. 
 
 o 
 
 o 
 
 A 
 
 D 
 
 
 Green. 
 
 Red. 
 Green. 
 
 Green. 
 Black. 
 Red. 
 
 Red. 
 Green. 
 White. 
 Black. 
 
 Red. 
 Black. 
 
 Green. 
 
 Green. 
 Black. 
 Red. 
 
 Green. 
 
 Elongated ellipse 
 
 (Beprint dae to change on p. 168.) 
 
 Black. 
 
 SEC. 26. — CLOTHING AND SMALL STORES. 
 
 165 
 
 Articles. 
 
 Serge. 
 
 Shirts, flannel. 
 Shirts, c. p. o. 
 
 Socks: 
 
 Cotton 
 
 Woolen 
 
 Mattress covers . 
 
 Trousers: 
 
 Blue 
 
 Dungaree. 
 White...., 
 
 Undershirts: 
 Heavy.. 
 Cotton . . 
 
 5/24/17. 
 
 Trefoil. 
 
 Bar and circle. 
 do 
 
 Crescent. 
 
 do.. 
 
 do.. 
 
 Pelecoid. 
 ....do.. 
 do.. 
 
 Arrowhead. 
 do 
 
 Mark. 
 
 Color. 
 
 Red. 
 
 Green. 
 
 Black. 
 
 Red. 
 Black. 
 
CHAPTER VII. 
 SUPPLY— SHIP'S STORE. 
 
 Section 27.— SHIP'S STORE AND FEOFITS. 
 
 461. Authority for maintenance. — "In accordance with the provisions of 
 the act approved May 12, 1908, commanding officers of all naval vessels having 
 a supply officer regularly attached are authorized to maintain ship's stores, if 
 they deem it advisable, and for this purpose are authorized to approve the 
 purchase, under the appropriation 'provisions, Navy,' of such articles as may 
 be considered necessary or desirable, subject to the limitations contained in this 
 section." (N. I. 4501.) 
 
 " The supply officer of the ship shall have charge of the ship's store, when 
 one has been established, and of the yeomen and jacks-of-the-dust assigned to 
 duty in connection therewith." (N. I. 2242-1.) 
 
 462. Allowance of supplies. — " The following items and no others may be 
 purchased for the ship's store under the provisions of the preceding article : 
 
 Books, educational. 
 
 Buckets, galvanized. 
 
 Brushes, nail. 
 
 Brushes, shaving. 
 
 Brushes, tooth. 
 
 Cakes. 
 
 Cap ribbons, colored. 
 
 Cards, playing. 
 
 Catsup, tomato. 
 
 Chow chow. 
 
 Cigarette papers. 
 
 Cigars. 
 
 Cleaning paste and powder. 
 
 Cold cream. 
 
 Confections. 
 
 Crackers. 
 
 Dentifrices. 
 
 Fruit, fresh. 
 
 Fruit, tinned, individual size. 
 
 Oameff. — checkers and dominoes only. 
 
 Gloves, canvas. 
 
 Gloves, white, cotton, and lisle. 
 
 Glue, mucilage, or paste. 
 
 Goggles. 
 
 Grape juice, small size. 
 
 Handkerchiefs, bandana. 
 
 Horn bits and mounts. 
 
 Hose supporters. 
 
 Ice cream. 
 
 Ink. 
 
 Jams and jellies, individual size. 
 
 Key rings and chains. 
 
 Laces, shoe. 
 
 Matches, safety. 
 
 9/13/17. 
 
 I 
 
 73416° -IS- 
 
 IS 
 
 Meats, tinned, individual size. 
 
 Mess gear (transfer from N. S. A.). 
 
 Milk, evaporated, individual size. 
 
 Milk, fresh. 
 
 Mirrors. 
 
 Mustard, prepared. 
 
 Oil, lubricating and cleaning. 
 
 Padlocks. 
 
 Pastry. 
 
 Pencils. 
 
 Penholders. 
 
 Pens. 
 
 Pickles, individual size. 
 
 Pipes and cleaners. 
 
 Polish, shoe, black, tan, and white. 
 
 Pork and beans, individual size. 
 
 Post cards. 
 
 Powder, toilet 
 
 Preserves, individual size. 
 
 Razors. 
 
 Razor blades. 
 
 Razor strops. 
 
 Sardines. 
 
 Shaving cream, powder, and soap. 
 
 Soap. 
 
 Soap boxes. 
 
 Sponges, rubber. 
 
 Stationery. 
 
 Sweat cloths. 
 
 Tobacco. 
 
 Tomatoes, tinned, individual size. 
 
 Vaseline. 
 
 Witch hazel." 
 
 (N. I. 4502.) 
 
 ler 
 
168 CHAP. VII.— SUPPLY— ship's STORE. 
 
 463 Monetary limit.— " Except by express authority from the Bureau of 
 Snnnliefand A^u™ under exceptional circumstances, the value of the stock 
 Sdi^^eSs store at cost price shall not exceed at any time the fol- 
 
 lowing amounts: 
 
 " For ships with complements of— 
 
 100 or less ^l'?52 
 
 101 to 200 2,600 
 
 201 to 300 3,300 
 
 301 to 400 4,000 
 
 401 to 500 4,700 
 
 501 to 600 5,400 
 
 SEC. 27. — ship's stoke AND PROFITS. 
 
 169 
 
 601 to 700 $6,100 
 
 701 to 800 6,800 
 
 801 to 900 7,500 
 
 901 to 1,000 8, 300 
 
 1,001 to 1,100 and over 9, 000 
 
 (N. I. 4504.) 
 
 464 Procurement of supplies.— " Requisitions for the purchase of ships 
 stoTst^kXirb^ limited to articles comprised in the preceding article (par. 
 S for which here is an actual demand, and to quantities which may reason, 
 ably t^ e^^ted to be promptly disposed of. Such requisitions shall follow 
 such wuS^Ts may be prescribed by the Bureau of Supplies and Accounts, and 
 no arUclS no' mentioned will be carried for sale in the ship's store." (N. I. 
 
 1 ^'^ No transfer of provisions, clothing, or small stores to the ship's store 
 
 Vrs'noT^eceL^r^t '^^^^^^^ for purchase of articles listed in para- 
 
 graph^2 to Supplies and Accounts, the approval of the commanding officer of 
 
 *'^. W^ene^ef f^e^vis/on^ fj'be^btained under contract or by open 
 
 purchai^^e supply ^officer shall himself sign in advance an order for each de- 
 liverv and keep a copy of same in the supply office. (N. I. 2241-b.) 
 
 " Durfng the absence of the supply officer from the ship, on duty or leave 
 orders for provi^ons may be signed by some other responsible officer designated 
 
 ''"^TL'arvrpLrl^a^^^^^ force to the matter of pui- 
 
 ^T; ?;en"k^^^^^^^^ Articles authorized as provided 
 
 in Darag?^h 462 may be purchased on ship's open purchase requisitions which 
 ne^ befr So further approval than that of the supply officer's immediate com- 
 
 ""^'"competWon shall invariably be had in making open purchases, formal bids 
 being ™vfted from at least three regular dealers except where such is positively 
 to^^ssrbleTand all bids received, together with a record of proposals issued but 
 nnt returned shall be filed for future reference.' (N. I. 2241-9.) 
 ""^-Kraph 9 [supra] of article 2241 shall apply with ^ual force to the 
 matter of Durchases * * * for the ship's store." (N. I. 2242-2.) 
 
 " K Prop^saff or furnishing stock for the ship's store shall contain across 
 
 ^^'.irawardsTc^^^^^^^^^^ be made by Individual items to the lowest r^ 
 
 ^TnTve™^^^^^^^^ r^''uisition''slfal\ embrace Items sufficiently dls- 
 
 similar In^haractl to bring th^^^ entirely different lines of merchan- 
 
 5i^L fiS^exam^^^ dry goods and groceries and hardware and stationery— 
 pL^Sr carTXn be 7^ to dUide up and group the various Items In 
 
 S manner that proposals for each different line of merchandl^ wd be sent 
 ^t ^parately to reputable dealers therein regularly engaged In selling the 
 ^e to the general public, and from such dealers only shall any bid be 
 
 ''*^' T^f LpSm^enf ^e^rL to carry for sale in the commissary and ships' 
 storS^such aVtS as will meet the demands of all the patrons thereof as 
 ?^rTv ^smav be practicable. To this end it is not desired to have on sale 
 S^ artide onW ofTcS to the exclusion of all others of the same class, 
 Sntei^he paiSc^iar itlcl^ is the only one of Its class which experience has 
 
 * 9/13/17. 
 
 shown will be called for by all the patrons. The officers in charge of the indi- 
 vidual stores would seem to be in a position to best judge as to what particular 
 articles are in demand, there being no doubt that the demands will vary con- 
 siderably at the different stores. There is, therefore, no objection to permit- 
 ting the officers in charge of the several stores to requisition articles by their 
 proprietary names if such action be based upon the actual demands of the 
 patrons. With this understanding of the department's wishes, it will hereafter 
 be left to the discretion of the Bureau of Supplies and Accounts to decide 
 Individual cases on their merits, and in particular to see to it that no par- 
 ticular articles are procured for sale in the stores, to the exclusion of others 
 of the same class for which there might be a demand from at least some of 
 the patrons. 
 
 "The department desires the Bureau of Supplies and Accounts to instruct 
 supply officers to exercise care that no discrimination be shown for or against 
 any class of articles or dealer in such articles. 
 
 " Officers in charge of ships' stores will, in submitting requisitions, be guided 
 by the demands of patrons of the stores, special effort to be made. In accord- 
 ance with the department's instructions, to carry in stock as many different 
 brands of articles of the same class as there may be a reasonable demand for.** 
 (S. A. M. 3500.) 
 
 (6) From other vessels. — Stock shall be subject to transfer as ship's store 
 stock on requisition and invoice between supply officers. When articles pro- 
 cured for the ship's store from other vessels have been invoiced to the sliip 
 under an account other than the ship's store account, they must first be taken 
 up in such other account by the receiving officer and then transferred to the 
 ship's store account. 
 
 465. DeliTerie= and inspections. — (In general, par. 101 et swi.) "Artirles 
 purchased shall be delivered subject to inspection and approval as to quan- 
 tity and quality by the head of department requiring them. In the case 
 of fresh provisions or stock for the ship's store, the officer of the deck, or his 
 relief, or the junior officer of the watch (preferably the former) shall insiject 
 as to quantity, and a medical officer as to quality." (N. I. 4482-1.) 
 
 " Commanding officers are particularly and especially enjoined to require 
 that all provisions delivered on board by a contractor be inspected upon 
 delivery by a commissioned officer (that is to say, the officer of the deck, or 
 by his relief, or the junior officer of the watch — preferably the former), who 
 shall personally, and without delegating this duty to any other, ascertain the 
 exact quantity of each article received and certify the fact over his official 
 signature, and at once deliver said record to the supply officer, who shall him- 
 self (or have the clerk) check the same with the retained copy of the order 
 and file them together for subsequent comparison with dealers' bills." (N. L 
 2241-12.) 
 
 " Nothing herein contained shall In any way relieve the supply officer or his 
 subordinates of their responsibility in the premises." (N. I. 2241-15.) 
 
 " Paragraphs 12 and 15 of article 2241 shall apply with equal force to the 
 matter of deliveries for the ship's store, except that packages, when securely 
 fastened and plainly marked on the outside, may be certified by the line 
 inspecting officer to contain what said marks indicate, subject to subsequent 
 verification by the supply officer." (N. I. 2242-2.) 
 
 "A medical officer shall * * * frequently inspect the fruit and other 
 articles of food and drink offered for sale alongside. In localities where night 
 soil is commonly used for fertilizing purposes none of the vegetables ordinarily 
 eaten uncooked shall be permitted on board, and In Infected ports no fresh 
 milk, bottled waters, or fruits shall be allowed." (N. I. 2618-2.) 
 
 Great care should be observed in checking ships' store supplies. To avoid 
 loss it is advisable that they first be checked and completely assembled on 
 deck, struck below in a prearrangged order, and further checked Into the store- 
 rooms. As a further precaution the officer of the deck should be requested to 
 
 5/24/17. 
 
170 
 
 CHAP. VII. — SUPPLY ship's STORE, 
 
 post masters at arms in suitable localities. The accountability of the ship's 
 store yeoman for articles received should be clearly established and his receipt 
 in writing should be taken therefor. 
 
 466. Custody, care, and inventories. — (See par. 211 et seq.) The supply 
 officer should keep himself informed as to the condition of the storerooms and 
 supplies. A complete inventory should be made at the end of every quarter and 
 upon detachment of the supply officer (see par. 230) or ship's store yeoman. 
 Supply officers are held to a strict accountability for ship's store .supplies, and 
 the taking of inventories by others than themselves will be at their own risk of 
 
 error. 
 
 Inventories will be computed at average cost prices, as shown by the stock 
 
 account. 
 
 467. Surveys. — "All losses of ship's store stock shall be accounted for by 
 survey. Excessive loss due to deterioration or to dead stock resulting from 
 over supply, either in quantity or assortment, shall be carefully guarded 
 against." (N. I. 4505.) (Action required where responsibility for damage or 
 loss is fixed, see par. 246. ) 
 
 Articles unfit for use, not exceeding at any one time a value of $300, will be 
 referred to the quarterly surveying officer for the supply department. (See 
 
 par. 246.) 
 Expenditures by survey shall be made at average cost prices. ( See par. 246. ) 
 
 468. Beduction of stock. — When a ship is about to go out of commission or 
 be placed in reserve, the supply officer will reduce stock, as far as practicable, 
 by transfer to the ship's stores of other vessels, and will apply to the Bureau of 
 Supplies and Accounts for authority to turn the remaining articles into store. 
 (S. A. M. 1554-11.) 
 
 469. Sales. — "All sales in the store shall be for cash, the money thus ob- 
 tained being taken up on the supply officer's official cash book each day. Com- 
 manding officers shall direct that there be included in the selling price of articles 
 purchased for the store a sufficient addition to cost price to protect the Govern- 
 ment from loss, and there may also be included in the selling price a further 
 addition as may be deemed advisable to produce a profit to the store not to 
 exceed the legal limit for such profit [15 per cent, act approved June 24, 1910 ; 
 see par. 473] as set forth in article 450a-l N. I." (N. I. 4506.) 
 
 In accordance with the foregoing authority a percentage of profit of as nearly 
 10 per cent as the necessity for avoiding fractions of cents will i>ermit shall be 
 added to the average cost price of articles. (S. A. M. 1845.) If it is deemed 
 expedient to sell articles at reduced price, survey should be called, and they 
 should be expended from the stock account at average cost price and taken up 
 at the price set by the board of survey. 
 
 Cash turned in from sales shall be receipted for daily by the supply officer or 
 pay clerk in a book kept by the ship's store yeoman for the purpose. 
 
 The salesroom shall be open at such hours as may be prescribed. Price lists, 
 corrected to date, shall be ix)sted at the door and on the ship's bulletin board in 
 full view of prospective purchasers. A cash register may be requisitioned for 
 by the supply officer under the appropriation "Maintenance, supplies and 
 accounts." When installed it .shall be placetl so that purchasers may see the 
 registration of the amount of their purchases. 
 
 470. Transfers, when made, shall be on invoices at average cost prices. 
 
 (a) To " Provisions account.'' — Uation equivalents or combined ration articles 
 only may be transferred to the provisions account. (S. A. M. 1676.) 
 
 (b) To ''Clothing and smalt stores accounts"— ''To i)ermit the issue of cer- 
 tain items of toilet supplies, such as tooth brushes, tooth powder, toilet soap, 
 etc. ,to men in <lel)t to the Government '.>y reason of sentences of summary 
 courts-martial, commanding officers are authorized to direct, in writing, the 
 transfer from the ship's store stock to the clothing and small stores stock for 
 issue, * * * of such articles as may l>e considered necessary for the health 
 and comfort to the men requiring such issues." (N. I. 1357-1.) 
 
 5/24/17. 
 
 SEC. 27. — ship's STORE A^'D PROFITS. 
 
 171 
 
 These transfers from the * Ship's store account ' to the • Clothing and small 
 stores account 'shall be covered by the usual transfer invoices prepared monthly 
 «?HHif ^w iS^ ^^% commanding officer." (N. I. 1357-2.) (Purchase of sm-h 
 articles when there is no ship's store, see par. 431 (g).) 
 
 (c) To other vessels, see paragraph 464 (6). 
 
 W To supply oncers as/iore.— Articles shall not be turned into store ashore 
 except by the authority of the Bureau of Supplies and Accounts%r I? ^ h^ 
 Asiatic Station, by the authority of the senior officer present 
 
 (e) To entertainment of ereM?.— When deemed necessary for the entertain- 
 men of the crew, articles other than ration articles may be exj^nd^ on he 
 ship's store return on the usual invoice approved by the commandSg officer 
 (see par. 473 for form of certificate) in accordance with G. O. 76 (1910) tihe 
 value of such articles being expended on the statement of ship's store profits 
 and a copy of the invoice forwarded therewith. (S. A. M. 1676 ) 
 
 V^\^^^^^ account.— A stock account shall be kept in which shall be entere L 
 under the head of the item concerned, all receipts, f?om whatever source It ^e 
 actual cost price. At the end of each quarter an inventory shall be taken and 
 
 warr'Thrd'lffpT.n*:.^^^^ entered at the average cost price as stock carri^ for- 
 ward. The difference between the previous inventory (plus any receipts and 
 less expenditures other than sales during the quarter) and the inv^tor^ fast 
 taken must show the number or quantit| or articles ^iH. d tWs Sp f^ 
 
 gr^p\^42ZT^^ "^^^ ^'"^'^ ""^ ^"^ *''**''^^ '^'" ^ determined as provided in para- 
 
 xS^^^lZ^^y ^i '^^^'^s.-" In connection with the ship's stores the follow- 
 ing records will be kept and procedure observed • 
 "A stock ledger, S. & A. Form 305, in which will be entered, by items all re- 
 
 •aZthe promf^ ^'^'' **' '^^" ^' ^^^ ^^''"""^' ^'"^"^^^ and'ca'^riTLwa^, 
 "At the end of each quarter the quantity of each item found to be on hand bv 
 actual inventory will be entered in the ledger at the average pric^ ^the^I^ 
 TT^ ^1 *^^^«^"i«! Pri<^' ^^^ the profit will also be fnteri^undlrll^ 
 item the sales being determined by subtracting the quantity on hand at toe end 
 of the quarter, plus the expenditures by vouchers, from the balance brought for 
 ward from last quarter, plus all receipts; the profit being the amount rlaui^ 
 to make the money column of total receipts balance with thltTthe IX\^- 
 penditures The account of each item will be balanced, the profit entei^ and 
 the account closed at the end of each quarter, the balance, if any, b^rng^„ght 
 down to the next quarter. ^lu^ uruugni 
 
 "The actual sales as shown by the official cashbook will be entered on the 
 balance sheet, and the profit will be represented by the amount n^ssS?y to 
 make the total of the receipts equal the total of the expenditures. WUh the 
 exception of these two items, the totals shown by the balance sheet should o^rSf 
 with the totals of the individual items in the stcik ledger wKhed"tt^ 
 between the sales as per the cashbook and those as per the stock \edJ^r'^K»m 
 ciently large to make it appear that it is due to ^me unusual drfumSanS" 
 special report will be made thereof. i^irtumstance. 
 
 "The balance sheet [S. & A. Form 234] will be accompanied bv vouchers to 
 substantiate the entries thereon, including a certified inventory of the balanc^ 
 on hand made out on S. & A. Form 143." (N. I., 4515 ) oaiance 
 
 Bach receipt entry must be supported by invoice [S. & A. Form 7 LI or in 
 the case of purchase, by copy of public bill. (S. & A. Form 51a.) Each m^ 
 penditure must be supported by onginal receipted invoice. ExpendUur^^f 
 re^'rt ^ '''' condemned must be supported by copy of approved s^vey 
 
 pa^aS 151^959.°*^ ''''"'^^'' "^'^ ^ ^^'*'*^ ^^'^^ forwarded as provided ia 
 
 5/24/17. 
 
172 
 
 CHAP. VII. — SUPPLY — ship's STORE. 
 
 473. Ship's store profits.— "An act of CJongress<, approved June 24. 1910. 
 reads in part as follows: „^ ^ ,„^„ . ^ 
 
 ^'^Pravided, That hereafter a profit not to exceed fifteen per centum may be 
 charged on sales from ship's stores, such profit to be expended m the discretion 
 of the Secretary of the Navy, under such regulations as he may prescribe, for 
 the amusement, comfort, and contentment of the enlisted force, and to be ac- 
 counted for to the Bureau of Supplies and Accounts, Navy Department. (N. 1. 
 
 " Subject t^thT'provisions of the above act. and to the terms of this order, 
 commanding officers of ships on wliich ships' stores are maintained are au- 
 thorize<l to approve the purchase of such articles, or the procurement of such 
 services, as may be considered necessary or desirable for the amusement, com- 
 fort and contentment of the enlisted force under their respective commands. 
 All profits, less the value of loss by survey or from other causes, may be ex- 
 Dended for the purpose indicated in this paragraph.' (N. I. 4508-2.) 
 
 "The combined crews of all vessels of a command to which tenders are 
 attached shall, for the purposes of distribution of ship's store profits be con- 
 sidered a part of the complement of the tender, and the profits of the ships 
 store thereon may be expended under the direction of the senior officer of the 
 
 *^**™This ^tion carries with it no authority for expenditures under * Ship's store 
 profits' aboard any ship not having a ship's store in operation, except as pro- 
 vided in article I 4.511." (N.I. 4514.) ,«+!,« /!*« 
 
 " Expenditures from ' Ships' stores profits. Navy,' are to be made in the dis- 
 cretion of the Secretary of the Navy and to be accounted for to the Bureau of 
 Supplies and Accounts." (Comp. Dec. Apr. 28, 1915.) 
 
 "The profits on the sales become available for expenditure for the specified 
 oblects ' within the discretion of the Secretary of the Navy, under such regula- 
 tions as he mav prescribe ' when the sales are made, and continue so avaflable 
 until expended*, without reference to the fiscal year, and the profits Imve no • 
 associatimi with the appropriation from which the stores were purchased. 
 
 ^^Entrance^fe^'of boats in a regatta are comprehended by the words " the 
 purchase of such articles or the procurement of such services, etc. (Comp. 
 
 ^'Commallding officers may authorize advance payments from ' Ships' stores 
 nrofits Navy.' for subscriptions to such newspapers, magazines, and other 
 periodicals as they may deem desirable ^or the entertainment and instruction 
 of the enlisted force." (Comp. Dec. Aug. 11. 1914.) (N. I 4508.) 
 
 The written order of the commanding officer is sufficient for expenditures of 
 this nature, and payments shall be made on public bill inscribed " Ships stores 
 
 ^'^With the approval of the commanding officer, articles carritjd in stock in the 
 ship's store or under the " Provisions " account may be expended on approved 
 invoices, for the purposes contemplated by and as an obligation against the 
 
 * The followhfg certificate will be made on all invoices covering the expenditure 
 nf stores chargeable to ship's store profits : 
 
 "Tn Accordance with article 4508-2, Naval Instructions, the supply officer is 
 hprebv authorized to issue the above articles in the quantities stated for use 
 of toe crew of this vessel, charging the cost thereof to ' Ships' stores profits, 
 
 ^^74' Vartii-l^st2!^ment of "Ship's store profits" (S. & A. Form No. 55) 
 will be forwarded to the Bureau of Supplies and Accounts quarterly and on de- 
 TanhrZnt showing the unexpended balance brought forward, the accrued profit 
 KrauarteMclmpu^ aTprovided in par. 472), a list by public bill numbers 
 and iuvoice numbers of expenditures for the quarter, and the remaining un- 
 expended balance to be carried forward. 
 5/24/17. 
 
 I 
 
 SEC. 27. — ship's STORE AND PROFITS. 
 
 173 
 
 " Unexpended balances for any quarter under ' Ship's store profits * may be 
 carried forward and applied to the succeeding quarter without regard to the 
 fiscal year." (N. I. 4510.) 
 
 The expenditure entries shall be supported by copies of public bills covering 
 cash expenditures and by copies of invoices covering ship's store supplies or 
 provisions expended in kind for purposes contemplated. 
 
 The statement will be packed and forwarded as provided In paragraphs 
 958-959. 
 
 Upon change of supply officers, the officer relieved shall furnish his successor 
 with a copy of the statement rendered on detachment. 
 
 5/24/17. 
 
CHAPTEK VIII. 
 PURCHASE. 
 
 NoTB. — Appropriations, see pars. 933, 673-3 ; Titles, see pars, 936, 673-3 ; Deliveries 
 and inspections, see par. 191 et seq. ; Preparation and payment of voucliers, see par. 671 
 et seq. 
 
 Section 28.— OPEN PXTECHASE AND OPEN CONTKACT. 
 
 481. Purchase function defined. — " The term * purchase,' when used in the 
 Navy Regulations or Naval Instructions, shall be construed as reUiting only to 
 the contract or agreement for the sale and delivery of any article or for the 
 performance of any service, but not to the payment entailed by the completion 
 of such contract or agreement; and the duties of purchase and payment shall 
 not be assigned to the same officer, except in the case of fleet, squadron, or 
 division paymasters, supply officers of ships, and such officers as may be spe- 
 cifically designated. by the Secretary of the Navy." (N. R. 4641.) 
 
 482. General statutory requirements. — The Revised Statutes require that all 
 purchases and contracts for supplies or services, except for personal services, be 
 made in the following manner : 
 
 (o) After advertisement.— (Sec. 3709, R. S.) (Note.— Sees. 3718-3720 pre- 
 scribe the manner of opening proposals and provide for guaranty, bond, and 
 forfeiture when supplies are purchased after newspaper advertisement, and the 
 act of December 11, 1906 (34 Stat., 841), provides for the use of certified checks 
 in lieu of guaranty and bond.) 
 
 (6) From the lowest bidder.— {Sec. 3718, R. S.) 
 (c) By formal contract and bond. — (Sees. 3718-3719, R. S.) 
 The relaxation of some or all of the above requirements is permitted under 
 special provisions of law covering purchase in the open market, such being the 
 method of purchase employed afloat (par. 489 et seq.). 
 
 " That no part of any sum herein appropriated shall be expended for the pur- 
 chase of structural steel, ship plates, armor, armament, or machinerj- from any 
 persons, firms, or corporations who have combined or conspired to monopolize 
 the interstate or foreign commerce or trade of the United States, or the com- 
 merce or trade between the States and any Territory or the District of Colum- 
 bia, in any of the articles aforesaid, and no purchase of structural steel, ship 
 plates, or machinery shall be made at a price in excess of a reasonable profit 
 above the actual cost of manufacture. But this limitation shall in no case apply 
 to any existing contract." (Act Mar. 4, 1913.) 
 
 483. Supervision of purchases. — " Excepting when purchase is to be made 
 by the fleet, squadron, or division paymaster under the direction of the flag 
 officer, commanding officers have supervisory power over the purchase of sup- 
 plies, and in approving requisitions shall be guided by the actual needs of their 
 commands, taking into consideration the nature of the service In which they are 
 engaged, the probability of being able to obtain the supplies from other ships, 
 and the possibility of obtaining them from the United States without too great 
 a delay." (N. I. 4479-1.) 
 
 484. Purchasing ofllcers afloat. — " No purchase is in any case to be made by 
 other than a supply officer, and no article shall be purchased unless the neces- 
 sity for the same Is first properly established. All purchases shall be made 
 after competition." (N. I. 4479-2.) 
 
 5/24/17. 175 
 
176 
 
 CHAP. VIII. — PUBCHASE. 
 
 SEC. 28.-^OPEN PURCHASE AND OPEN CONTRACT. 
 
 177 
 
 Purchases mav be directed to be made by the fleet, squadron, or division pay- 
 master (par. 44), or by purchasing officers ashore. Otherwise they will be made 
 by the supply officer of the vessel. (N. II. 3021.) , , , i ,i 
 
 "Medical supplies, surgical instruments, and 'instruments of precision shall 
 be selected by officers representing the departments requiring them. (N. I. 
 
 ^485. Orders for delivery at a navy yard.-In placing orders for ship supplies 
 of whatever character, where there is a probability that the supplies will be 
 delivered to a navy yard for further delivery to the ship by reason of her de- 
 parture, or otherwise, supply officers afloat will include in such orders full in- 
 structions to the contractors as to the proper markings to be placed on the 
 packages in such cases, which should be addressed to the vessel Care of the 
 supply officer " of the yard. The order will also state fully the terms as to d^ 
 livery, viz, whether f. o. b. ship's side or factory, and the supply officer of the 
 shin should furnish a copy of the order to the supply officer of the yard to 
 whom de^iveiT of the stores is to be made. (S. A. M., 1372.) (See also par. 
 465, "Delivery of ship's store supplies.") , , ^t t^t 
 
 486 Gratuities from contractor.— " No person employed in the Navy, oi 
 under* the Navy Department, shall take or receive, directly or indirectly, any 
 emolument or gratuity from any contractor or other i^rson furnishing suj^^^ 
 or act as agent or attorney for such person. (Sees. 1781, 1782, ii. b.) K^. «. 
 
 "^^487 Fraud.—" If any person under the Navy Department has knowledge of 
 any fraud, collusion, or improper conduct on the part of any purchasing or 
 other agent or contractor, or on the part of any person employed in superintend- 
 ing repairs, receiving or receipting for supplies, or has knowledge of any fraud, 
 collusion, or improper conduct in any matters connected with the naval service 
 he shall report the same immediately, in writing over his proper signature, to 
 his immediate superior, specifying the particular act or acts of miscoMuct, 
 fraud, neglect, or collusion, and the means of proving the same. (N. u. 
 
 Tt04-2 ) »- I 
 
 '^8. Brokerage.— " No charge shall be allowed in the accounts of disbursing 
 officers for a commission paid to any person for making a purchase. (N. 1. 
 
 ^^^a! Dealers permitted on board.—" Dealers and agents of dealers may be 
 permitted on board vessels when wanted for the purpose of expediting public 
 
 business." (G. O. 92, 1914.) ^ « * rpi,^ «faf„ 
 
 489 Statutory authority for open purchase and open contract.— 1 he statu- 
 tory requirements (par. 482) that all purchases a^d contracts for supplies or 
 services except for personal services, be made under formal contract and bond, 
 from the lowest bidder, after advertisement, are modified to permit of purchase 
 in the " open market," as provided in the statutes quoted below : 
 
 (a) "When immediate delivery or performance is required by the public exi- 
 irencv the articles or services required may be procured by open purchase or 
 infract at the places and in the manner in which such articles are nsuaV^ 
 St and sold, or^ch services engaged, between individuals." (Sec. 3709, 
 
 ^*" E^ery emergency contract for services or material shall fix a maximuna 
 amount beyond which contractual liability will not be incurred. (N. I. 4472-8.) 
 
 (b) "All provisions, clothing, hemp, and other materials of every name and 
 nature, for the use of the Navy, and the transportation thereof when t^^^^ 
 permit shall be furnished by contract, by the lowest bidder. (Sec 3718, R. S.) 
 
 ic) "The provisions which require that supplies shall be purchased by the 
 Secretarv of the Navy from the lowest bidder, after advertisement, shall not 
 apply to ordnance, gunpowder, or medicines, or the supplies which it may be 
 necessary to purchase out of the United States for vessels on foreign stations. 
 SrbuntiJg delivered for the use of the Navy, or butter or cheese destined for 
 the use of the Navy, or things contraband of war. (Sec. 3721, K. t>.) 
 
 5/24/17. 
 
 (d) "The Secretary of the Navy, in making contracts and purchases of 
 articles for naval purposes, shall give the preference, all •ther things. In- 
 cluding price and quality, being equal, to articles of the growth, production, and 
 manufacture of the United States. In purchasing fuel for the Navy, or 
 for naval stations and yards, the Secretary of the Navy shall have power to 
 discriminate and purchase, in such manner as he may deem proper, that kind of 
 fuel which is best adapted to the purpose for which it is to be used." (Sec 
 
 3728, R. S.) 
 
 (e) " Hereafter the purchase of supplies and the procurement of services for 
 all branches of the naval service may be made in open market in the manner 
 common among business men, without formal contract or bond, when the aggre- 
 gate of the amount required does not exceed five hundred dollars, and when, in 
 the opinion of the proper administrative officers, such limitation of amount is 
 not designed to evade purchase under formal contract or bond, and equally or 
 more advantageous terms can thereby be secured." (Act Mar. 2, 1907.) 
 
 490. Requisition authority. — Specific authority for open purchase or open 
 contract afloat must be in the hands of the purchasing officer in the form of a 
 duly approved requisition bearing a written order for such action by him ; this 
 order must be signed by an officer competent to direct purchase. (See pars. 
 182-183.) The autographic signature of an officer empowered to approve a 
 i-equisitioii or to direct purchase thereunder is required. No delegation of his 
 authority is permitted. (CJomp. Dec. Apr. 24, 1905 ; Aug. 14, 1907. See par. 136.) 
 The date of approval should be prior to that of purchase. (S. A. M. 3377.) 
 
 When purchase is completed, the requisition will be attached to the original 
 voucher, to be forwarded with the quarterly returns to the Auditor for the Navy 
 Department. 
 
 491. Method of absence of advertising. — Public competition In the open 
 market shall be obtained by means of advertising, either in the newspapers or 
 by circular letters, etc., except as provided in (c), (d), and (e) below. 
 
 (a) Newspaper advertising. — "No advertisement, notice, or proposal for any 
 executive department of the Government, or for any bureau thereof, or for any 
 office therewith connected, shall be published in any newspaper whatever, 
 except in pursuance of a written authority for such publication from the head 
 of such department ; and no bill for any such advertising, or publication, shall 
 be paid unless there be presented with such bill a copy of such written 
 authority." (Sec. 3828, R. S.) (N. R. 4644.) 
 
 " Officers of the Pay Ck)rps or others who, in carrying out orders from the 
 department or any bureau thereof, are under the necessity of advertising shall 
 forward to the department a copy of the proposed advertisement, and the 
 department will take such further steps as may be required for the publication 
 of the same." (N. I. 4946-1.) 
 
 (6) Circular letters, etc. — " Advertisement need not necessarily be by publica- 
 tion in the newspapers." (3 Comp., 175.) " When advertisement in newspapers 
 is impracticable, it should be done by circulars, posters, letters, or other effective 
 means of notifying dealers, and inviting competitive bids." (3 Ck)mp., 470.) 
 Where bids or quotations are received by telephone confirmation should be ob- 
 tained in writing. (S. A. M. 2974.) 
 
 " When time will permit, proposals shall be sent by the purchasing officer to 
 persons engaged in the particular business to be performed, or in furnishing the 
 supplies desired, accompanied by posting of handbills in the proper localities, 
 or by other means of giving publicity." (3 Comp., 175.) The object being to 
 secure the most thorough competition possible, such forms of advertising shall 
 be given the widest circulation practicable. Dealers who have previously been 
 deliquent shall not be given an opportunity to bid until delinquencies have 
 been satisfactorily removed. 
 
 Form 106, " Proposal afloat," should be employed, or circular letters embody- 
 ing information and stipulations similar to those required by said form. 
 
 5/24/17. 
 
178 
 
 CHAP. VUI. PUBCHASE. 
 
 SEC. 28. — OPEN PURCHASE AND OPEN CONTRACT. 
 
 179 
 
 Form 101, "Proposal ashore," should be employed with adaptations in the 
 event of a formal contract being required. 
 
 The return of Form 106, or a letter embodying the specifications and condi- 
 tions signed by the bidder, constitutes a proposal. The accepted proposal must 
 be indoreed " Accepted " over the signature of the purchasing officer, and at- 
 tached to the original public bill, to be forwarded to the Auditor for the Navy 
 Department with the quarterly returns. . ,, , 
 
 (c) Without advertising {Sec. 572i, R. S. ) .—Advertising may be dispensed 
 with when the vessel is on a foreign station, or in the case of certain supplies 
 enumerated in section 3721, Revised Statutes (see par. 489c) ; but whenever 
 practicable, competition should nevertheless be secured. 
 
 (d) Without advertising— Exigency.— Adyertiamg may be dispensed with 
 under an exigency requiring immediate delivery or performance as provided by 
 section 3709, Revised Statutes (par. 489a), but the exigency must have existed 
 prior to the order. (S. & A. Form 51, approved by Comptroller Aug. 27, 1907.) 
 
 (e) Without advertising— Competition impracticable.— In certain cases when 
 advertising would manifestly have been useless, the omission of it has been 
 wnstruedby the accounting officers of the Treasury to be legal. Among such 
 
 ^ m ^Under ^& fOTmaf contract for construction, there arises a necessity for 
 additional work practicable of performance only by the contractor. (2 Comp.. 
 
 ^^^(2) The articles wanted are patented or copyrighted and not on sale by 
 dealers but by the owners of the patent or copyright or their agents or assigns 
 a^nHt a tbfed and uniform price. (2 Comp. 632.) « When patented or pro- 
 prietary articles are objects of competition, advertisement with its usual com- 
 petition should be had just as in any other article." (Comp. quoted in G. O. 
 
 ^^af ^ere\Tonly one dealer within a practicable distance from whomthe 
 articles can be obtained. (S. & A. Form 51, approved by Comp. Aug. 27, 1907.) 
 
 (4) Pri^ or mtes are fixed by legislation, either Federal, State, or munic- 
 Inal or bv competent regulation. (S. & A. Form 51.) 
 
 (5) Previous advertising for the identical purchase has been followed by the 
 receipt of no proposals or only of such as were unreasonable, and ^J^der circum- 
 stances indicating that further advertising would not alter results. (S. & A. 
 
 ^492.^Cto«iilng bld8.-"All persons offering bids shall have the right to be 
 present when the bids are opened and inspect the same. <S?2; l^« R S ) 
 
 4S3 Awards.— Award to lowest bidder shall be made (sec. 3718, R. S.) 
 ^xppnt «s below provided, and delivery shall be directed subject to the condi- 
 tions and St pulaUonslnumerated in the invitation to bid (par. 491b). The 
 ac^ptance 7a bid shall be in writing when time will allow, and the proposal. 
 If written shall be indorsed and filed as provided in paragraph 494&. 
 
 (Y) Purchas^ u^^^^^ section 3721, Revised Statutes (par. 4^0) need not be 
 made from the lowest bidder, but, other things being equal, the lowest bid, if 
 more than one has been obtained, shall be accepted. ^ ^ .4. 
 
 (b)The offer of any person who, as principal or surety, has been a defaulter 
 in any previous contract, may be rejected. (Sec. 3722, R.S.) 
 
 (c) " No bids having nominal or fictitious prices shall be considered." (Sec. 
 
 ^^'W' M more than one bid be offered by any one party, by or In the nanie of 
 his or their clerk, partner, or other person, all such bids may be rejected. 
 
 ^^r^\^" No person shall be received as a contractor who is not a manufac- 
 turer of, or regular dealer in, the articles which he offers to supply. (Sec 
 3722, R.'s.) 
 
 5/24/17. 
 
 "A regular dealer, as that term is used in section 3722 of the Revised 
 Statutes, * * * has been considered to mean one who is regularly engage<l 
 in the business of buying articles and selling them to the general public and 
 not merely to a Government department. The * * * company does not 
 come within this meaning of the term, having been organized, it appears, to 
 deal in Army and Navy contracts only, to the exclusion of business with the 
 general public. Nor is the department satisfied from the facts shown iu the 
 accompanying papers that this company has the experience and facilities neces- 
 sary to fulfill contracts promptly and satisfactorily and thereby save the Gov- 
 ernment from the inconvenience, lofs and delay that it appears to be the pur- 
 pose of the statute to avoid. The rejection of bids by the * * ♦ company 
 for the furnishing of naval supplies is accordingly authorized." (Dept. End. 
 26801—466, May 8, 1913.) 
 
 (/) Bids may be rejected on account of excessive or unreasonable prices ex- 
 ceeding ten per cent above their fair market value. (Sec. 3724, R. S.) 
 
 (g) Awards of provisions and ship's store supplies shall be made by items to 
 lowest responsible bidder. (See par. 332-5 and 464a.) 
 
 (h) When only one bid is received it may be accepted. 
 
 494. Contract or agreement. — "Three general forms of agreement are rec- 
 ognized" (17 Comp. 305), as enumerated in (o), (6), and (c) below: 
 
 "While it is not requisite that the delivery of goods or the rendering of 
 services shall be completed within the fiscal year in which they were con- 
 tracted for, the statute quoted [sec. 3690, R. S., see par. 673-3] plainly requires 
 that the contract in question, whether written or oral, shall be fully concluded 
 during the fiscal year of the appropriation to which it is chargeable." (N. I. 
 4692-2.) 
 
 "Every emergency contract for services or material shall fix a maximum 
 amount beyond which contractual liability will not be incurred." (N. I. 
 4472-8). 
 
 (a) Formal contracts. — After acceptance of a bid, if the amount involved ex- 
 ceeds $500, formal contract and bond are required to be executed when time will 
 permit (R. S. 3718) ; but as the absence of exigency will in most cases permit 
 of purchases ashore the execution of formal contract and bond will rarely be 
 necessary afloat. 
 
 Should a supply officer afloat be under the necessity of entering into formal 
 contract, the following provisions of the statutes, as embodied in S. & A. Form 
 250, must be carried out : 
 
 Sections 3739-3742, Revised Statutes, prohibit the participation in any con- 
 tract of any Member of or Delegate to Congress, define such participation, and 
 prescribe penalties for both parties to the contract. 
 
 Section 3743, Revised Statutes, as amended by the act of July 31, 1894, pro- 
 vide^ that all contracts shall be deposited promptly in the Treasury Depart- 
 ment (office of the Auditor for the Navy Department). 
 
 Section 3744, Revised Statutes, provides that all contracts shall " be reduced 
 to writing and signed by the contracting parties with their names at the end 
 thereof." 
 
 Sections 3744-3746, Revised Statutes, provide, under penalty of fine and 
 imprisonment, that a copy of every contract " shall be filed by the officer mak- 
 ing and signing the contract in the returns office of the Department of the In- 
 terior as soon after the contract is made as possible and within 30 days, to- 
 gether with all bids, offers, and proposals to him made by persons to obtain the 
 same, and with a copy of any advertisement he may have published inviting 
 bids, offers, or proposals for the same." The method of preparing the necessary 
 papers and the form of affidavit required as certification of the copy are also 
 prescribed. 
 
 Act of June 19, 1912. — "That every contract hereafter made to which the 
 United States, any Territory, or the District of Columbia is a party, and every 
 such contract made for or on behalf of the United States, or anv Territory, or 
 
 5/24/17. 
 
180 
 
 CHAP. Vin. — PURCHASE. 
 
 SEC. 28. — OPEN PURCHASE AND OPEN CONTRACT. 
 
 181 
 
 said District which ma. require or involve the employment of laborers or 
 mechanics shall contain u provision that no laborer or mechanic doing any part 
 of the work contemplated by the contract, in the employ of the contractor or 
 any subcontractor contracting for any part of said work contemplated, shall 
 be required or permitted to work more than eight hours in any one calendar 
 day upon such work ; and every such contract shall stipulate a penalty for each 
 violation of such provision in such contract of five dollars for each laborer or 
 mechanic for every calendar day in which he shall be required or permitted to 
 labor more than eight hours upon said work ; and any officer or person desig- 
 nated as Inspector of the work to be performed under any such contract, or 
 to aid in enforcing the fulfillment thereof, shall, upon observation or investiga- 
 tion, forthwith report to the proper officer of the United States, or of any 
 Territory, or of the District of Columbia, all violations of the provisions of 
 this act directed to be made in every such contract, together with the name of 
 each laborer or mechanic who has been required or permitted to labor in viola- 
 tion of such stipulation and the day of such violation, and the amount of the 
 penalties imposed according to the stipulation in any such contract shall be 
 directed to be withheld for the use and benefit of the United States, the Dis- 
 trict of Columbia, or the Territory contracting by the officer or person whose 
 duty it shaU be to approve the payment of the moneys due under such contract, 
 whether the violation of the provisions of such contract is by the contractor 
 or any subcontractor. * * * - ^ ^ xi 
 
 " Sec. 2 That nothing in this act shall apply to contracts for transportation 
 by land or water, or for the transmission of intelligence, or for the purchase of 
 supplies by the Government, whether manufactured to conform to particular 
 specifications or not, or for such materials or articles as may usually be bought 
 in open market, except armor and armor plate, whether made to conform to 
 particular specifications or not, or to the construction or repair of levees or 
 revetments necessary for protection against floods or overflows on the naviga- 
 ble waters of the United Stales : Provided, That all classes of work which have 
 been are now, or may hereafter be performed by the Government shall, when 
 done by contract, by individuals, firms, or corporations for or on behalf of the 
 United States or any of the Territories or the District of Columbia be per- 
 formed in accordance with the terms and provisions of section one of this act. 
 The President, by Executive order, may waive the provisions and stipulations 
 in this act as to any specific contract or contracts during time of war or a time 
 when war is imminent, and until January first, nineteen hundred and fifteen, 
 as to any contract or contracts entered into in connection with the construc- 
 tion of the Isthmian Canal. No penalties shall be imposed for any violation 
 of such provision in such contract due to any extraordinary events or condi- 
 tions of manufacture, or to any emergency caused by fire, famine, or flood, by 
 danger to life or to property, or by other extraordinary event or condition on 
 account of which the President shall subsequently declare the violation to have 
 
 been excusable.*' 
 
 " That in case of national emergency the President is authorized to suspend 
 provisions of law prohibiting more than eight hours labor in any one day of 
 persons engaged upon work covered by contracts with the United States: 
 Provided further, That the wages of persons employed upon such contracts 
 shall be computed on a basic-day rate of eight hours' work, with overtime rates 
 to be paid for at not less than time and one-half for all hours work in excess 
 of eight hours." (Act Mar. 4, 1917.) , ,, , , k 
 
 (b) Written proposals and acceptances. — If accepted, a proposal should he 
 indorsed " accepted " over the signature of the purchasing officer, and attached 
 to the original public bill, to be forwarded with the quarterly returns to the 
 Auditor for the Navy Department. 
 
 (c) Less formal agreements.— '' This last will include verbal toral] agree- 
 ments, immediately executed." (17 Comp. 305.) 
 
 5/24/17. 
 
 495. Procurement of supplies and services — By objects: 
 
 Note — The function of purchase being distinct from that of disbursing (see par. 
 481), the following classification is designed to include instructions governing the 
 supply officer in purchasing, and so far as practicable is distinct from the classification 
 under paragraph 679, public bills, which is designed to include instructions governing 
 preparation and pavment of all vouchers, as well as more comprehensive instructions 
 governing such matters as come before the supply oflScer in the form of claims, with- 
 out previous purchase action on his part. _ _ 
 
 The following classification is exclusive of provisions (see par. 332), ships store sup- 
 plies (see par. 464), purchases from ship's store profits (see par. 473), and clothing 
 and small stores (see par. 431). 
 
 Advertising, newspaper, see paragraph 491a. 
 
 Alterations to the hull, machinery, or permanent fittings, see Repairs, below. 
 
 Bunting, see paragraph 489c. 
 
 Butter, see paragraph 489c. 
 
 Charter of a vessel. — " If it is necessary to charter a vessel for any purpose, 
 the commander in chief shall have a charter party containing all the agree- 
 ments of the contracting parties drawn in quadruplicate, retaining one copy, 
 giving one to the master of the chartered vessel, forwarding the third to the 
 Secretary of the Navy, and giving the fourth to the officer of the Pay Corps 
 concerned, to be forwarded with the bill to the Auditor for the Navy Depart- 
 ment." (N. I. 939.) 
 
 Note. — (N. I. p. 85) The provisions of this article are to be carried out by com- 
 manding officers, senior officers present, and division commanders, so far as they may be 
 applicable to such officers and to existing conditions. 
 
 Cheese, see paragraph 489c. 
 
 CoaL— Requisitions will be submitted by the supply officer. (N. I. 4423-1.) 
 
 Purchases of coal in the open market are subject to the provisions of section 
 3728, Revised Statutes. (See par. 489d.) 
 
 Coal is procurable on annual contract in certain foreign ports as specified in 
 the Coal Notice for Foreign Ports issued annually for each calendar year by 
 the Bureau of Supplies and Accounts. 
 
 The commanding officer should notify the coal contractor as early as prac- 
 ticable of the probable number of tons that will be required and the probable 
 date of the ship's arrival. 
 
 As the prices stated in the " coal notice " are, unless the words " fixed price " 
 appear thereafter, subject to reduction when the current local price of coal of 
 the same quality is lower than the contract price, competitive bids shall be pro- 
 cured from responsible dealers before the order is placed. In case a lower bid 
 is received, which the contractor upon request declines to meet, the command- 
 ing officer is to determine whether the coal shall be ordered against contract or 
 purchased in the open market. 
 
 Annual coal contracts call for the delivery of nothing but the best quality of 
 Welsh or American steaming coal, of certain enumerated trade names, and if 
 doubt exists as to the quality of the coal proposed to be furnished, the coal 
 should be carefully inspected and the contractor required to produce mine cer- 
 tificates or other documents to satisfy such doubt. 
 
 Contractors may, at their option, be relieved from their obligations in the 
 event of the act of God, fire, war, strikes, hostilities, lockouts, stoppage of pit- 
 men or laborers, whether general or partial, affecting the working of the con- 
 tract ; and in the event of Great Britain being engaged in war with any Euro- 
 pean power, contractors may, at their option, cancel the contract at any i)ort 
 where the coals to be supplied are English, Welsh, or Scotch. 
 
 The purchase of coal under these contracts is optional on the part of the 
 United States in all contract ports should the vessel be accompanied by or met 
 by either chartered or Government-owned colliers, and is optional on the part of 
 the United States in Chinese or Japanese ports should it be desired to purchase 
 Chinese or Japanese coaL 
 
 5/24/17. 
 
182 
 
 CHAP. Vin. — PUBCHASE. 
 
 SEC. 28. — OPBK PUBOHABE AND OPEN CONTBACT. 
 
 183 
 
 rr aua^nttr'^M^ Z^^lrS'^^^:^VX.ro... Of the com- 
 '°.Trme«;«<,'o( we»into lighters Is adopted the ^--"^1°/ ^^Z 
 
 r^^vriof^rrt T.'i^r^^^^^^ ~<.or . ... he.. 
 
 exoressed his willingness to accept the ships tally. (N. A- ^r^'! ,^ f_^. ^j, 
 ? Where the weight is to be determined by measurement the cubic feet per 
 tonTallbe aVe^^pon by both parties before any coal is placed on board. 
 
 ^^." wh^?the coal is to be delivered through chutes or by coal-handling ma- 
 
 rirSHra^r^rheTa-Ho^^^^^^^^^^^^^ 
 
 S^"ral ot^er^^. to make agreement,,previoa8 tocoallng concerning the 
 
 ^rhe^rrreSfv^"hrvrJ^"r^: N'a^.^frt^ciu.e. whether char^ 
 
 S ,5 « o^otlnfiv intftct and there is no apparent reason to suppose that an> 
 if U'o^?L h^s beirremov^^ the bill of lading shall be accomplished by 
 
 ^^c^nT^'ee'^orTe full amount, of coal loaded into the collier, as shown by 
 
 '^^^S"alfo;i^%TnTm'orthan 1 ^r* len't^'l made for unavoidable loss 
 . V .H-llcrTn^^Pcoal f rom the collier ; and 4f there should be a discrepancy not 
 exc"g l^r <^nrb^^^^^^^ and the bill of lading weight each 
 
 exceeaing 1 p^r t^ t Quantity of coal actually received by tally; 
 
 ship coaling will be charg^^ difference ]>etween the tally total 
 
 «nH the biU^ Tamn^we^^ from the latter weight the allow- 
 
 Xn*; thus coaling and signed for accordingly." (N. I. 4429^.) ^, ..h 
 
 ?5hnnirtX cargo of any chartered collier appear to have been tampered with 
 . * ^«^l nr shSufd there be sufficient discrepancy between the tallied and bill 
 if Sn^ weight^to r*S^ advisable, a board of investigation shall be ordered 
 K^^* In^inrhP^s if nracticable, to report in regard to the matter, and the 
 ^onnt of co\r s& «^n the finding of this board, as ap- 
 
 * ^nrmi^ifiS^rthe senior officer present. A similar board may be ordered 
 I7lfe TenTof o^rVi^^^n^^^^^^ the ca^ of a naval collier, should that officer 
 
 ^''^Tn^r^rving'^uel ofhert^^al the procedure prescribed in the preceding 
 artide sllSrSf fSlowed as closely as e^JX-'-^^ -^"^^™^^' ^^^'^^^ *" ^^ 
 provisions of chapter 29 of these instructions. (N. I. 4430.) 
 
 5/24 17. 
 
 "' In any case where fuel is supplied to a ship of the Navy by or secured from 
 a foreign Government direct and not from or through private contractors, the 
 senior officer present is authorized, in view of the courtesy thus extended by 
 such foreign Government, to waive such of the provisions of Articles I 4429 and 
 I 4430 as he may deem necessary or desirable in view of the requirements of 
 international courtesy between the agents of one Government and those of 
 another." (N. I. 4431.) .««.^ 
 
 (&) Weights and measures. — The cubic measurements of coal per ton or 2,240 
 pounds, as ordinarily accepted commercially, are as follows : 
 
 Cubic feet. 
 
 Welsh coals . 42. 7 to 43.0 
 
 American coals 42. 5 
 
 New Castle coals 45. 
 
 Australian coals 48. 
 
 Japanese coals. 48.0 
 
 West coast of America coals 48. 
 
 Computing machines, see paragraph 305, Typewriters. 
 
 Contraband of war, see paragraph 489c. 
 
 Emergencies and extraordinary expenses. — " Contingent, Navy : For all emer- 
 gencies and extraordinary expenses, exclusive of personal services in the Navy 
 Department, or any of its subordinate bureaus at Washington, District of Co- 
 lumbia, arising at home or abroad, but impossible to be anticipated or classified, 
 to be expended on the approval and authority of the Secretary of the Navy, and 
 for such purposes as he may deem proper." (Annual appropriation act.) 
 
 Fuel, see Coal, gasoline, supra ; fuel oil below ; also paragraphs 305, 679. 
 
 Funeral expenses. — " No funeral expenses of a naval officer who dies In the 
 United States, nor expenses for travel to attend the funeral of an officer who 
 dies there, shall be allowed. But when an officer on duty dies in a foreign 
 country [or on the high seas— 6 Comp. 620] the expenses of his funeral, not 
 exceeding his sea pay for one month, shall be defrayed by the Government, and 
 paid by the paymaster upon whose books the name of such officer was borne 
 for pay. (Sec. 1587, R. S.)" (N. R. 4551-2.) 
 
 " In the case of enlisted men of the Navy and Marine Corps who die and are 
 buried elsewhere than within the United States the amounts paid for funeral 
 expenses, including preparation, encasement, and interment of remains, shall 
 not exceed $50 each, unless due regard for decent burial renders greater ex- 
 pense necessary, which fact must be certified on all copies of the public bill by 
 the officer ordering the payment." (N. R. 4551-3.) 
 
 Gasoline shall not be purchased in the open market at ports where obtainable 
 bS order under quarterly or annual contract 
 
 Ounpotcder, see paragraph 489c. 
 
 Instruments.—'' Medical supplies, surgical instruments, and ' Instruments of 
 precision ' shall be selected by officers representing the departments requiring 
 them." (N. I. 4480.) 
 
 Land. — "No land shall be purchased on account of the United States, except 
 under a law authorizing such purchase." (Sec. 3736, R. S.) 
 
 " Laundry work, extra provisions, and groceries for the sick shall be obtained 
 by open purchase on duly approved requisitions." (N. I. 2121.) 
 
 Payment for laundry work performed by enlisted men, see paragraph 679. 
 
 Medical supplies. — See Instruments; see also paragraph 489c. 
 
 Medical treatment in civilian hospital. — "Officers and enlisted men of the 
 Navy and Marine Ck)rps, when on duty at a place where there is no naval hos- 
 pital, may be sent to other hospitals upon the order of the commander In chief. 
 or the senior officer present, and the expenses of such persons shall be paid 
 from the liaval hospital fund ; and no other charge shall be made against their 
 accounts than such as are made for persons under treatment at naval hospitals." 
 (isr. R. 4532-1.) 
 
 5/24/17. 
 
 73416°— 18 14 
 
184 
 
 CHAP. Vm. — ^PURCHASE. 
 
 Newspaper subscriptions. — "No subscriptions for newspapers or contracts 
 for telephone service shall be made without the express authority of the depart- 
 ment." (N. I. 4945-1.) (See Ship's store, pnr. 473.) 
 
 Oily fuel, see paragraph 305. 
 
 Oily lubricating, shall not be purchased in open market at ports wbere ob- 
 tainable by order under annual contract. 
 
 Ordnance, see paragraph 489c. 
 
 Proprietary or patented articles. — (Absence ol competition, see par. 491 e2, 
 not allowed in case of provisions unless competition can be had — see par. 332-5.) 
 The issue of proposals for such articles is authorized only when approved 
 requisitions bear the certificate of the requiring officer that such specific articles 
 and no others will answer the requirements of the service. (See par. 177.) 
 
 Proposals issued for specific brands of engineering supplies, the designation 
 of which by name is allowed on requisitions as provided in paragraph 177, must 
 carry a notation substantially as follows: 
 
 " Bids on articles differing slightly from the above details, will be considered, 
 provided such differences are clearly noted and described by the bidder, and pro- 
 vided further, that the articles offered under these conitions are found to cover 
 fully and equally well the essential requirements of the Government." 
 
 In inviting bids for supplies, if it be Itnown that any article, device, or ma- 
 terial desired Is covered by a patent, such fact should be stated in the specifi- 
 cations, or if bids are made according to sample only, attention should be 
 invited to the fact that the article has been patented. If it is doubtful whether 
 an article has been patented, the specifications should so state, and bidders thus 
 be put on their guard. (S. A. M. 1262.) 
 
 Provisions, for sick, see Laundry, above. 
 
 Repairs or alterations to Title A. (Repairs to equipage, see par. 297; repairs 
 to supplies, see par. 298.) " In a foreign port, or in a home port where there is 
 no navy yard, when any ship under his command requires slight repairs which 
 can not be made by the mechanics of the Navy present without too much delay 
 the commander in chief shall direct that the repairs be made in the manner most 
 advantageous to the Government. In acting under this article, the provisions 
 of Article I 4360 shall be strictly observed." (N. I. 934.) 
 
 Nons. — The provisions of this article are to be carried out by commanding officers, 
 ■enior officers present, and division commanders, so far as they may be applicable 
 to such officers and to existing conditions. (N. I. p. 85.) 
 
 " So far as practicable, repairs shall not be undertaken on a foreign station, 
 or elsewhere than at a navy yard, except such as can be done by the ship's force. 
 Alterations shall never be undertaken without prior approval by the bureau, 
 and such approval will only be given for the performance of the work else- 
 where than at a navy yard in cases of the utmost importance." (N. I. 4360-1.) 
 
 " When urgent repairs to cruising vessels are necessary on a foreign station 
 or not at a navy yard, they shall be ordered by the commander in chief or senior 
 officer present in advance of the approval of the bureau." (N. I. 4360-2.) 
 
 " No work shall be done under the provisions of this article in a home port 
 unless it be absolutely necessary and unless it be impracticable to get along 
 without it until arrival at a navy yard, and no work of any considerable magni- 
 tude shall be undertaken under these conditions without the prior approval 
 of the bureau, except in case of urgent necessity and where telegraphic com- 
 munication with the department is impracticable." (N. I. 4360-3.) 
 
 Telephones, see Newspapers, above. 
 
 Toilet supplies for court-martial prisoners are purchasable under "CJlothlng 
 and small stores fund " on ships where there is no ship's store. (See par. 431g.) 
 
 Transportation of persons, see paragraph 511 et seq. 
 
 Transportation of effects of deceased officers and enlisted men of the Navy is 
 allowed by the annual appropriation acts under "Contingent, Navigation." 
 
 5/24/17. 
 
 SEC. 28. OPEN PURCHASE AND OPEN CONTRACT. 
 
 185 
 
 The Wells, Fargo & Co. Express, the American Express Co., and the Adams 
 Express Co. allow free transportation up to 150 pounds of such personal effecb* 
 as accompany remains of deceased officers, enlisted men, etc., shipped by ex- 
 press, to destinations designated by the next of kin. (S. A. M. 2415.) 
 
 Care should be exercised in packing effects In such a manner as to keep tho 
 weight within 150 pounds, if possible, and also to have the effects accompanv the 
 remains whenever practicable. When necessary to ship the effects separatelv 
 they should be shipped by freight whenever a saving could thereby be had. 
 
 Transportation of property, see paragraph 261 et seq. 
 
 Transportation of remaiyis.—The remains of deceased officers and men of the 
 Navy or Marine Corps may be prepared for transportation and shipped to their 
 homes (whether their homes are in the United States or abroad.— Comp. Dec.. 
 Nov. 10, 1902) by the cheapest method and route available. In determining the 
 cheapest route due regard must be paid to routing over land-grant railroads (see 
 pur. 515h), as the laws relative to transportation rates over such railroads are 
 applicable to the transportation of remains. (Comp. Dec., Oct. 31, 1904.) 
 
 " Transportation of remains is governed by annual appropriation, and is dis- 
 tinct from 'funeral expenses' or 'expenses of interment.'" (Comp. Dec., Aug 
 21, 1908.) (N. R. 4551 10.) 
 
 " The appropriation ' Transportation of remains,' which has been made for 
 some years, has been held to include the necessary expenses for preparation of 
 the remains for transportation (5 Comp., 792 ; 9 id., 532), but it has not been s«» 
 held by this office when specific provision is made for funeral, burial, or inter- 
 ment expenses. In such cases all the customary expenses, including the coffin 
 and preparation of the remains for burial, should be borne by the specific appro- 
 priation and the expense of transportation merely should be charged to an 
 appropriation for transportation. ♦ * ♦" (Comp. Dec., Aug. 21, 1908.) 
 
 The remains of a man who dies after discharge from the service can not be 
 transported to his home at Government expense. (Comp. Dec., July 24, 1914.) 
 
 Typewriters, see paragraph 305. 
 
 Water, fresh. — In a foreign port where a coal contract (see CJoal, above) is in 
 force the contractor will supply fresh water at the lowest market rates or as 
 specified In the Coal Notice for Foreign Ports, unless prevented by causes be- 
 yond control. 
 
 Requisitions and accounting for water, see paragraph 305. 
 
 The foUowlngr conditions will be incorporated in proposals concemiiigr 
 compressed yeast under Navy contracts: 
 
 " Bids to be submitted with the understanding that the compressed yeast 
 is guaranteed to keep in good condition for a period of 50 days when placed 
 under refrigeration as soon as delivered to ship or station of the Navy, and t 
 from that time kept at a temperature of from 22" to 32* F.: Provided, That 
 when yeast is taken out of low-temperature refrigeration for use it shall be 
 allowed to thaw out slowly in a temperature not above 50" F." (S. A. IC 
 4165.) 
 
 9/13/17. 
 
Section 29.— ORDERS UNDER CONTRACTS. 
 
 Note — Contracts let by the Bureau of Supplies and Accounts for boiler gaskets, pack- 
 ing, rain clothes, rubber boots, and illuminating wax, though published to the service 
 in the same manner as contracts referred to in paragraph 501, are not subject to deliverj 
 on order of officers of ships, but should be obtained by requisition submitted to the suddIt 
 officer of a navy yard specified as a point of delivery. 
 
 501. Contracts for supplies or services, subject to order by officers afloat, 
 are entered into, for periods of one year or less, by the Bureau of Supplies 
 and Accounts, by supply officers of navy yards and stations, by fleet or division 
 paymasters, and by the Bureau of Navigation, as follows (annual contracts sub- 
 ject to order afloat cover fiscal years, except coal and water, which cover cal- 
 endar years) : 
 
 {a) By Bureau of Supplies and Accounts (annually or quarterly). — 1. Coal 
 (see par. 495) for delivery at certain foreign ports. 
 
 2. Water (see par. 495) for delivery at certain foreign ports. 
 
 3. Gasoline and distillate (see par. 495) for delivery at certain foreign ports. 
 
 4. Groceries (see par. 332-3a) for delivery at certain foreign ports. 
 
 5. Oil, fuel (see par. 495) for delivery at certain foreign ports. 
 
 6. Oil, lubricating (see par. 495) for delivery at certain foreign ports. 
 
 (6) By supply officers ashore or Navy purchasing officers (annually, guar- 
 terly, or monthly).— Fresh provisions (see par. 332-3b) for delivery at certain 
 domestic ports. 
 
 502. Schedules covering the details of annual and quarterly contracts, in- 
 cluding specifications, prices, terms of delivery, etc., are issued previously to the 
 periods to which they pertain, by S. and A., as supplements to the " Memoranda 
 for the Information of Officers of the Pay Corps," etc. The details of fresh- 
 provision contracts let by supply officers should be obtained by application to tlie 
 supply officer of the appropriate navy yard. 
 
 503. When to be availed of. — In ports where schedules or other oftuial 
 notices indicate that contracts are in force, all purchases of supplies or services 
 thereby provided for shall be made by orders under contracts. Articles of pro- 
 visions not listed may be purchased in the open market as provided in para- 
 graph 332-5. 
 
 504. Specific authority. — ^A requisition by the officer concerned, approveil bv 
 the commanding officer, authorizes the placing of an order under an existing con- 
 tract. In the case of annual or quarterly contracts, returns of which are made 
 by the contracting officer to the Auditor for the Navy Department (par. 494), 
 the supply officer settling the voucher is not required to file requisitions with his 
 returns ; consequently requisitions covering the orders may be dispensed with in 
 such cases, and the orders placed after approval of the commanding officer. 
 Unless contracts entered into by fleet or division paymasters have been formally 
 recorded in the auditor's office, an approved requisition is required. 
 
 505. Placing of orders.— (Provisions, see par. 332-3; ship's store supplies, 
 see par. 464; fitting out the fleet, provisions, see pars. 141, 331; clothing, see 
 par. 431.) Orders shall be placed by the supply officer of the vessel. They 
 should, unless impracticable, be in writing, and oral orders should be con- 
 firmed by written ones. Ample notice should be given. Except under militarj' 
 necessity, care should be taken that purchases under annual, quarterly, or 
 monthly contracts are not made in quantities so large as to nullify future con- 
 tracts. (See par. 331a.) 
 
 506. Purchase on contractor's account. — All formal contracts contain a 
 clause providing for purchase or procurement by the Government from other 
 dealers in case the contractor fails in any respect to perform the contract. In 
 accordance with this clause the commanding officer may, in case of failure of the 
 contractor to deliver or to make satisfactory or acceptable deliveries direct 
 
 5/24/17. 187 
 
188 
 
 CHAP. VIII. — PURCHASE. 
 
 purchase in the open market of an equal quantity of the articles, t<>^^n/<>"» ^^ 
 Original specifications ; and the excess of cost, if any, shall be charged to the 
 
 '*' PurchaL on contractor's account will be covered, in the case of bureau con- 
 tracts by requisition approved by the commanding officer, giving the name of 
 he contracSr for whose account the purchase is made, the contract number 
 and the reasons for the purchase. Such requisition is not necessary to cover 
 Durchases of this character under yard supply office contracts or open purchase, 
 as The original authorization covers such purchase against account Purchases 
 shall be made in the open market in the usual manner, as Provided in para- 
 SaDh 489 et seq. Should the price be in excess of the contract price, the differ- 
 enc^ sh^l be c^llec^ed by the suppl.v officer in cash and taken up m Ws money 
 accounts with an entry as to the contract number and contractor s name. 
 "TXre a coiJiractor failed to furnish several Items of ««PP"f /»^:.^V,rj;t 
 purchased bv the Government in the open market at a greater cost for all items 
 but one Than the respective prices at which the contractor had agreed to furnish 
 them one item having been purchased at less cost, the contractor is not entitled 
 lo crnKThe di^^^^^ i>st of the latter item " (7 Comp. 737, syllabus.) 
 
 cases of default be referred to S. & A. 
 
 In the event of the contractor's refusal to pay the excess in cost, the supply 
 officer wilT^kf immediate report of the fact to S. & A., giving all the clrcum. 
 stances connected therewith and requesting that a charge be made against the 
 contr^tor^s^cmint. Payments on outstanding bills in favor of the contractor 
 
 ^'Sthe': ano^a^r^a^lf ilTrSmance of his obligations and it b^omes 
 neceTsar^ to purchase materials or supplies for his account, It Is desired that 
 e^be exercised to avoid paying excessive prices therefor * * * The fail- 
 ure of a contractor to make deliveries does not relieve the department of the 
 obHgatlon to exercise reasonable care and precaution In ascertaining and agree- 
 ing ui^S the pHce to be paid for making purchases for his account The mere 
 fafluTof a contVactor to make deliveries as required does not in Itself create 
 an emergencriT^^^^^^^ imme<llate delivery, and proc-edure appropriate to an 
 eLrgencTshould not he resorted to on account of a contractor's^ failure unless 
 arSgency has actually arisen. If a contractor's failure does create an 
 ZerSy onlv such part of the undelivered materials or supplies as are neces- 
 ^rv trmeet^ch emergeucv should be obtained under the law and regulations 
 ^Slcab^e^o^r^rgencv purchases. All other materials or supplies bought for 
 ?Wccount of a defaulting contractor should be obtained In a manner that will 
 mLdvantagrh?^^^^^ least without Injuring the Government's Interests. (Secy. 
 
 ^^'S'oV^'^i^rfs'ae^n^i^^^^^^^ «hall be made to S. & A. under bureau 
 
 J^T^cS^^l^th!Va^ slwh officer making the contract by the supply officer 
 T^ead of department concerned in cases where the contractor has failed to 
 ^fve ^tlsfaS The facts In connection with each rejection, purchase for 
 a^c^unt oV in anv other case where the contractor falls to give entire satls- 
 fSn should beVeported Immeiliately to the bureau or yard supply office con- 
 faction, f"*'^*" '^^^ Instance can be made a matter of record for the 
 ^?;^s^ of assf^lng^^h^^^^^^ yard supply office In 'Ejecting future bids of 
 purpose oi «j»»«""& Aontrnctor A carbon copv of each report should be made 
 Ziil^^^Tt^^i-^^"^ for W^nforLtiou, in order that he may have 
 Co^uITe oTthe fact that a report has been made against h.m and will, be 
 
 *"llT'^"'''L7r^WlUftr'!l.'lf^v*or services ,*rf.>rnie.l under contracts 
 HhTbe pToSy made al , ov ^lln'paragraph CtI et seq, Bills for daily or 
 J^u^t delTveries shall J settled monthly and upon sailing Bills for pur- 
 cK by fleet, squadron, or division paymaster, see paragraph .2. 
 
 5/24/17. 
 
 Section 30.— TRANSPORTATION. 
 
 Note. — See also " Transportation Instructions *' issued by the Bureau of NavigatioB ; 
 trjlnsportation of property, see Shipments (par. 261 et seq.) ; transportation of remains 
 of deceased officers and enlisted men (Navy or Marine Corps) (see par. 495) ; transpor- 
 tation of eflfects (see par. 495) ; travel allowance for enlisted men of the Navy dischur;;ed 
 by expiration of enlistment (see par. 828) ; travel allowance for enlisted men. Marine 
 Corps, discharged except by way of punishment for offense (see par. 870) ; traveling 
 expense claims, civil officers (see par. 679) ; enlisted men (see par, 679) ; officers (see 
 par. 679) ; witnesses (see par. 679). 
 
 511. Officers. — From points outside the continental limits of the United 
 States, officers of the Navy or Marine Corps, upon presentation to the supply 
 officer of the vessel of orders Involving travel by other than Government cim- 
 veyance, shall be furnished transportation, upon the order of the officer Issuing 
 the orders, providing the travel ordered Is on public business. (An officer 
 ordered to proceed home and granting him leave upon his arrival is not travel- 
 ing on public business — Comp. Dec. Oct. 28, 1911. ) 
 
 Transportation for officers abroad shall be purchased by the cheapest prac- 
 ticable route and paid for on public bill. Officers are entitled to first-class 
 passage. The original orders shall be Indorsed by the officer furnishing the 
 transportation with the value thereof, and a certified copy Including such 
 Indorsement must.be filed with the original of the public bill. (See par. 679.) 
 
 512. Enlisted men — By Government conveyance. — Arrangements will be 
 made by the commanding officer or higher authority for the transportation of 
 enlisted men by Government conveyance w^henever practicable. (Trans. Inst. 
 1914.) (N. I. 954-955.) 
 
 513. Enlisted men — Vessel at yard. — "Transportation for enlisted men of 
 the Navy shall be furnished only on a written order from competent authority." 
 (N. R. 45(^-1.) "At navy yards and stations such orders shall be addressed to 
 the supply officer of the receiving ship or disbursing officer of the yard where 
 there Is no receiving ship ; at San Francisco, Cal., to the purchasing officer ; at 
 naval rendezvous at places where there Is no officer of the Pay Corps, to the 
 commanding officer of the rendezvous." (N. R. 4502-2.) 
 
 514. Enlisted men — Vessel away from yard. — " On board ships not fur- 
 nished Navy transportation requests and not in proximity to a yard, station, or 
 naval rendezvous the commanding officer shall direct the supply officer of the 
 ship to procure the transportation, furnishing cash for the necessary subsistence 
 and transfers on public bill" (N. R. 4502-3), filing with the original thereof 
 the written order of the commanding officer or higher authority directing Its 
 purchase. 
 
 Abroad. — ^Transportation should be furnished only as far as the port of 
 arrival in the United States, as transportation within the United States of men 
 sent home from abroad jvill be furnished by the Navy purchasing office at San 
 Francisco, or by the commandant of the nearest navy yard or station. (Trans. 
 Inst) (Travel allowance, on discharge, covering mileage within the United 
 States, see par. 828 Navy, par. 870 Marine Corps.) 
 
 The commander In chief " may, at his discretion, send home by other con- 
 veyance patients condemned by medical survey whose physical condition renders 
 it necessary to avoid the climatic Influences, delay, or other conditions affecting 
 health to which they would be subjected In a public ship. Under these circum- 
 stances officers are entitled to a first-class passage, and others 4S their physical 
 condition may require, but not above second class." (N. I. 954-2.) 
 
 " A person enlisted in the Navy within the continental limits of the United 
 States whose term of service expires while under treatment in hospital on a 
 
 5/24/17. 188 
 
190 
 
 CHAP. VIII. — PURCHASE. 
 
 foreign station shall, upon the termination of such treatment, be entitled to 
 passage to a port of the United States." (N. R. 4501-2.) .„«^„ «* 
 
 At home.— A supply officer afloat should not pay cash for transportation of 
 enlisted men within the United States. Transportation companies should be 
 directed to render bills as provided in paragraph 519. ,^ ^ ,„ „,^ 
 
 Subsistence and transfers en route should be furnished as provided in par. 
 
 Enlisted men are entitled to transportation in l^ind within the United States, 
 and to subsistence and transfers en route, or cash In lieu thereof, under the fol- 
 
 ^ToTTrotii/erred.— Under the annual appropriation acts, enlisted men of the 
 Navy may be transferred as a charge to " Transportation, navigation ; enlisted 
 men of the Marine Corps, to " Transportation and recruiting, Marine Corps •, 
 enlisted men of the naval auxiliary service, to " Maintenance, naval auxiliaries 
 
 (b) Prisoners transferred.— Vnder the annual appropriation acts, court- 
 martial prisoners and their guards. Navy or Marine Corps, may be transferred 
 as a charge to " Pay, miscellaneous." , , ^^ , 
 
 (c) Discharged-medical survey-Navy.-'' Men discharged by medlca sur- 
 vey if residents of the United States or of the insular possessions of the United 
 States, shall at the time of their discharge be furnished transportation to their 
 homes, with subsistence and transfers en route, or cash in lieu thereof. (JN. K. 
 360&-6 ) Chargeable to " Transportation, navigation." 
 
 Id) Discharged except as punishment— MaHne Corps.-" For travel allowance 
 of enlisted men on discharge, * * *: Provided, That hereafter when an enlisted 
 man is discharged from the service, except by way of punishment for offense, he 
 shall be entitled to transportation in kind and subsistence from the place of his 
 discharce to the place of his enlistment, or to such other place within the conti- 
 nental limits of the United States as he may select. If the distance Is no greater 
 than from the place of discharge to place of enlistment ; but If the distance be 
 CTeater he may be furnished with transportation In kind and subsistence for 
 a distance equal to that from place of discharge to place of enlistment, or In 
 lieu of such transportation and subsistence, he shall, if he so elects, receive two , 
 r^nts a mile except for sea travel, from the place of his discharge to the place 
 S his enlistment" (Army appropriation act, Aug 24 191^.) Tf«nsportatlon 
 chargeable to "Transportation and recruiting. Marine Corps." (See also 
 SAM 2378,2493. Travel allowance, see par. 870. ) . , ., 
 
 (e) Retired —"After approval of an enlisted man's application for retirement, 
 «n order shall'be issued from the Bureau of Navigation transferring him to the 
 retired list * * * Upon being retired, they will be ordered to their homes 
 and furnished transportation and subslstance." (N. R. 3672-2.) ^ ^ ^^ , 
 
 " FnH<»tpd men of the Marine Corps are entitled to retirement under the laws , 
 and regulations provided for the Army." (N. R. 4173.) Enlisted men of the 
 Armv on retirement, are entitled to transportation In kind to their homes, 
 rvol 3 Digest 2d Comp. 874, Aug. 9. 1888.) Transfer of retired marines to 
 their homes is chargeable to " Transportation and recruiting, Marine Corps. 
 
 ll5B^te accommodations, and rates in United States.-^are shall be 
 " taken by the issuing officer to select the most economical route, unless other- 
 wise directed." (N. R. 4502^) 
 
 vr«^ Rv jiirreement with the various railway lines (through the several passenger 
 
 ^^^r^"::;-? iSotl^Sl ail Fan passenger transportation of the Navy and Marine Corps, 
 associations) practl^uy ail rail p^^^^ has been placed on an eaualized basis. Tliat 
 
 especially "^^^^ }lSti^ ^.f ^^^^^^^^ aided" have met the "bond aided" road rates for 
 !? *^^;«t^2nJSJrtStlo? There is an occasional exception to this rule, notably the 
 ^S'^^'^to^JiPrSiTont of Norfolk The roads were willing to do this, provided the Gov- 
 Chesapeake & Ohio out or worio^K.^^^ business " among the Initial lines from 
 
 ^^BSl^ «^«"JSiS^ nf 2?irin " as well as among the " connections of the Initial lines." 
 SS*^?^iIffinS^^S the Da?senger is in the hands of the Government authorities issuing 
 ?J*® !ll«^^%n^\haS\^hre£eTclsedwh^ practicable. Where, however, a journey 
 
 SSnfSk trlv?r ov^r two or more ^^^ lines and the supply officer is unable to 
 
 Jl??^J?d flSdJ it toprMti<»ble to procure the correct routing, the request should call for 
 
 6/24/17. 
 
 SEC. 30. — TRANSPORTATION. 
 
 191 
 
 travel " * via * lowest rate." The transportation officer In the Navy Department will 
 then be in a position when the railroad's bill is presented to determine whether instruc- 
 tions have been followed or not. Sometimes the che.^pe>?t route will be determined by 
 the cost in meals and sleeping-car accommodations. Therefore in rendering reports of 
 transportation issued these items should always be reported. 
 
 Baggage up to 150 pounds for each person will be checked through to destination for 
 each person furnished transportation without additional cost, except where the route 
 entails transfers of baggage between stations during the journey. Therefore on all re- 
 quests issued the word " — pes. baggage " or "No baggage " should conspicuously 
 appear. 
 
 At Hampton Roads, North River, Tompkinsvllle, or other anchorages remote 
 from yards, where It may be required to issue transportation requests. proi>er 
 routing, time of departure and arrival may readily be obtained by radio to the 
 supply officer of receiving ship or disbursing officer of nearest yard. 
 
 (o) Steamship transportation is ordinarily cheaper than by rail. " Enlistt^l 
 men should be furnished first-class transportation via steamers on the west 
 coast. Second-class accommodations should be furnished via steamers on the 
 east coast with the exception of the Sound lines, the Chesapeake Bay lines, an«l 
 the Norfolk & Washington Steamboat Co., and in cases where tliere is only first- 
 class and steerage accommodations available first class would be furnishetl. 
 This rule does not apply In the case of the Merchants & Miners Transportation 
 Co., because of the special arrangement with that company." 
 
 Transfers via the Merchants & Miners Transportation Co. between Provi- 
 dence and Norfolk and Boston and Norfolk are to be " Special Navy class " 
 requests. Furnish sick or insane patients and guards stateroom accommo<la- 
 tions each way via the Sound lines, and the guard for general court-niartirtl 
 prisoners on the return trip with stateroom accommodations, a dollar state- 
 room containing two berths. Via tlie Bay lines and Norfolk & Washington 
 steamers cheapest available staterooms should be furnished. (Trans. Inst.) 
 
 (6) Railroad transportation. — Enlisted men are furnished with first-class 
 transportation east of Chicago, St. Louis, Memphis. Vlcksburg, and New Or- 
 leans, with night rides in standard sleepers, unless tourist cars are available, 
 when second (or colonist, see (e) below) cla.ss transportation with through 
 tourist accommodations should be furnished. West of the points named second 
 (or colonist, see (e) below) class transportation should invariably be furnished, 
 with through tourist accommodations. (Trans. Inst.) 
 
 (c) Electric lines should be availed of when practicable. 
 
 (d) Party rates must be availed of when 10 or more persons are to be trans- 
 ported. If party rates are not available for the entire journey, inquiry shouhl 
 be made as to whether they are In force for a portion of the journey. When 
 or less are to be transported, and the total cost at Individual rates is moiv than 
 the cost of a 10-party ticket, the latter shall be requested. (6 Comp. Dec.. 635.) 
 
 (e) Colonist rates on west-bound traffic must be availed of when in force and 
 practicable. These rates are in effect spring and fall. Requests will call for 
 colonist class, and through tourist accommodations will also be furnished. 
 
 516. Preparation of transportation requests. — " On the receipt of an order 
 lor the transportation of one or more enlisted men, by any one of the officers 
 enumerated in paragraph 2, he shall make and file a certified copy thereof, and 
 issue a * transportation request.* showing the date and place of issue, the name 
 of the company to furnish the transportation, the name and rating of the person 
 to be transported, or in the case of a draft of men, the name of one of the en- 
 listed men and tke number accompanying him. The class of transportation to 
 be furnished must be shown, and the routes inserted (initials of lines) from 
 point of departure to ultimate destination, in the space marked * via,* care 
 being taken by the Issuing officer to select the most economical route, unless 
 otherwise directed. Transportation requests on established forms will be fur- 
 nished for the use of issuing officers." (N. R. 4502^. ) 
 
 The issue of standard printed transportation requests to supply officers afloat 
 is discouraged. Supply officers should prepare requests for transportation on 
 the initial carrier In letter form as laid down in the transportation instructions 
 
 5/24/17. 
 
192 
 
 CHAP. VIII. PURCHASE. 
 
 SEC. 30. — TBANSPOBTATION. 
 
 193 
 
 i^sued bv the Bureau of Navigation. Issues of requests (which should be num- 
 hor^^eriallv fm-^he vear) will be reported on S. and A. Forms 268 and 268a on 
 SthTnd'last daVof eich month in accordance with the instructions shown 
 
 %t ^vX"of1hf l^rS^skKr'^ no circumstances be stated 
 
 '°« wlir^i^nsT^^^^^^ are issued in compliance with an order from 
 
 the BureaH? Navigation, the number of the bureau's letter shall be noted on 
 
 ^•^^.Vo'^aVera^^^^^^^^^ l.i^'m^el^nrlue.t except by the issuing omce^who 
 
 «li«ll note the reason therefor upon its back over his signature.' (N. R. 4502-8. ) 
 
 Appropr ntirZl obj^t of Journey shall be carefully ^n^l"."" %« ^ 2^ 
 ihe r«iiie«t in accordance with instructions on the reverse of S. & A. Form 268. 
 
 AftTur^arS r^^^^^ will be turne<l over to the traveler, who will siir- 
 re^rthem t™ he trllll^rtation company concerned in exchange for the trans- 
 
 ■^"The officllro?"enliste,i man in charge of a draft holding a transportation re- 
 ,-nest shall meipt on tlie stub and request, stating the exact number of men to 
 h^Tran^rtSl and the places from and which transp.»tation Is furnisheti. If 
 lhe^?sTmUptTnglan not write his name, there shall be a witness to his 
 
 "'"J^niSrtatioT^Wo'rt," properly filled out and signed by the Issuing officer, 
 will .JTsSTfurnisheS^he tr^avel^r.- If a party is traveling, a list of the names 
 
 ''Ta^ ^eT:i^l*"r^^"p^"^tf.^^^^^^^ »Pon the Initial carrier. 
 
 ••Thiy shallTOVCT translation from starting point to final destination ex- 
 
 V^ „«"«« where a contract rate Is in effect that is not used in constructing 
 rrhrougrrlt^r^nrrCest! in which case a separate r"-ts^^^^^^^^^^ 
 f overine the contract portion of the journey." (N. R. 4502-6. ) ( See Note ol50 
 
 " The cla J of tran^rtation to be furnished must be shown, a^^ the nm^^s 
 X ^ Sf -..i^io V.^ ^\Z^\ frnm noint of departure to ultimate destmation, in 
 '"'^"^l.-n'Jirk^^via"^ (N%^S^1) Class should be indicated as first, 
 l^r Tnt"?m^atrcol^ etc. If different portions of the 
 
 l^nev are to be made by different classes, the request must so stata 
 ^TJuest/for through transportation involving transfers through New York 
 or oTer'citf^ should state wWr or not the ^rans^ortat on company is to 
 furnish transfers either of men or of baggage. (See par. 518.) 
 
 Th)R!^Tstr^^^ sleeping a^^imodations shall be separate from requests for 
 
 *'*T?T'*Jfln'*?herSl be drawn upon the Pullman Co.. except over lines oper- 
 J ♦K ?i '«^n «iJpnlnrcar« in which case the request shall be drawn upon 
 fhMroId^mJ^^^^ ^« »>« called for strike 
 
 the '^^V^a^.^^'^r^^^ request the words " class-limited transportation to 
 ''"^^ ""-.Irt Tn nTce the?eSf^"^^^^ number) cheapest available tourist 
 
 ll^^s for" OtlTer^^^^^^^ words "(a certain number) cheapest avail- 
 
 iwAVtandard berths for — , from 9 p. m. to 7 a. m. only." 
 
 il S^mfrr berths on boats are required, strike out the same words and 
 i„Lrt?np^^ thereof "(a certain number) staterooms for" or "(a certain 
 
 Trvarn^%ra:r^XTon^^^^^^^^ n^tr^f^'^l^de by the issuln. 
 
 H.f suDpVi offi^r in the form of cash at the rate of 50 cents per meal allowing 
 
 thr^ rn^ls Cr dav. Breakfast is allowed when leaving at or prior to 6 a. na., 
 
 loJ^i^in/nt or after 8am Dinner is allowed when leaving at or prior to 
 
 iTn^n,1r arriving^^^^^^ 1 P- m. Supper is allowed when leaving at or 
 
 5/24/17. 
 
 prior to 5 p. m.. or arriving at or after 7 p. m. " Subsistence en route " Inclute, 
 when necessary, one meal at place of departure and one at place of destmation. 
 
 ^^iTJ'as^o'f travelers making a round trip, if impracticable to be quartered on 
 board a receiving ship while awaiting return, a reasonable amount of cash for 
 lodging will be furnished by the issuing officer, chargeable to the same appro- 
 priation as their subsistence en route. (Trans Inst.) Ttr«vina nnrns. 
 Subsistence for enlisted men, Navy, and prisoners and guards, Marine (3orps. 
 
 i.Vo\ire!il^t*^''^en-rtK^^^^^^ 
 
 "^/^;'^rV»rS.T/e;:elpt shall be taken (S & A, Form 256} from th^ 
 tr-iveler and all sums paid shall be expended monthly by public bill. If more 
 Ihan o^ e mn is tiavoling to the same point, the person designated by the cxjm- 
 mandhig officer as in charge shall give one receipt for all the cash (including 
 
 ''fltil^iZ^V^'^o^ Shan be furnished all enlisted men, to include 
 necessary street ear fares and. provided they are traveling with baggage, trans- 
 fer of one piece of baggage each. . , .„ i„i^ ^^,..„ i« ihi» 
 
 TI$e ainmint of canh to he furnished at various points ts laid doun m the 
 Transmrtution Instructions. -In cases where the instructions do not prescrib^ 
 the rmount Xw^, such transfers as are necessary shall be furnished In cash 
 accorXng to the best informati<.n obtainable as to the necessities of the case 
 
 519 Payment.— " Travel outside the United States shall be paid for on public 
 hill" rN R 4502-3.) (See par. 679— Transportation.) 
 
 " TransDortation companies will present their bills monthly, with correspond- 
 ing transZtetl^^^^ to the Bureau of Supplies and Accounts for pay- 
 mfn r?he Navy disbursing officer at Washington or by the Auditor for the 
 Navv Department, if thev involve land-grant deductions." (N. R 4502-9.) 
 
 The Bureau of Navigation issues from time to tinae instructions for the 
 guidance of those issuing transportation, and supply officers will be governed 
 
 '^T^'Rlturns.-Requests is.sued will be scheduled and reported on S. & A. 
 Forms 268 and 268a on the 16th and last day of each month inaccordanoB w th 
 the instructions appearing on the reverse thereof Forms 268 and 268a will 
 {7reSder^ to S. & A. ; Form 268 (pink) to the Bureau of Navigation 
 
 Sp^lal care must be taken that sheets be numbered serially for ^ch year^ 
 showing the issuing office and the period of time covered by the schedule. Re- 
 qSsl(rt following consecutively as to number should be reported on separate 
 
 *^tC abbreviations listed on Forms 268 and 268a are for use on these forms 
 only! On transportation requests the object of tiie journey should be fully 
 
 stated. 
 
 5/24/17. 
 
CHAPTER IX. 
 DISBURSING— GENERAL INSTRUCTIONS. 
 
 Section 31.— CASH ACCOTTNT. 
 
 Note. — Inspection of accounts, see paragraph 45. 
 
 531. Scope.— The cash account embraces all public funds, whether currency, 
 funds on deposit, or in transit. 
 
 532. Separate under each bond.—" Disbursing officers are required to keep 
 their accounts with the United States separate and distinct under every bond 
 given by them and to state in the caption of each quarterly account the date of 
 the bond under which it is rendered." (N. I. 4942.) 
 
 533. Greneral account of advances. — (Definition, see par. 934.) "AH money 
 drawn by officers of the Pay Corps of ships should be required and taken up 
 by them under the head of 'General account of advances'" (N. R. 4352), and 
 when expended will be charged against the proper titles and appropriations. 
 
 534. Cashbook. — "Every supply officer having a disbursing account shall 
 keep a general cashbook on a prescribed form, in which shall be entered all 
 receipts and expenditures of money in such manner as to permit the account to 
 be balanced readily." (N. I. 4941.) 
 
 The " Supply officers' cashbook " (S. & A. Form 227) is the book of record for 
 all transactions involving funds, and is the basis for the preparation of the 
 quarterly schedule of disbursements and quarterly account current 
 
 535. Debits and credits. — Receipts of funds will be entered, when occurring 
 in the debit side of the cashbook, showing date and source. Funds received 
 under Treasury warrant will be recorded by warrant number. Funds received 
 by check will be recorded by check number. Funds received into deposit ac- 
 counts will be so recorded. Entry of receipts from miscellaneous sources (par. 
 561 et seq.) will indicate appropriations to be credited, and will include such 
 data as may be necessary clearly to identify the transaction. 
 
 Transfers of funds to other officers, payments on account of public bills and 
 on account of pay rolls, will be entered, when occurring, in the credit side of 
 the cashbook. Check numbers will be entered for all expenditures by check. 
 Entries of public bills will show serial number, appropriation, and payee. Cash 
 advanced on transportation requests, or other memorandum payments to be 
 covered by a monthly voucher, may be entered in a lump sum on the last dav of 
 the month, the subvouchers in the meantime being listed and carried In the safe 
 as cash. 
 
 Debit or credit entries for gain or loss on exchange (par. 554) will be identi- 
 fied by the number of the bill of exchange. Debit or credit entries for gain or 
 loss on value of foreign coins (par. 606) will be entered as such. 
 
 To show clearly how balances on hand are divided as regards currency and 
 funds on deposit, all receipt and expenditure entries will be recorded in desig- 
 nated columns under cash or funds on deposit, and whenever an " Exchange for 
 cash " check is issued a debit entry for currency received and a corresponding 
 credit entry for expenditure of funds on deposit will be made. 
 
 536. Balancing.— The cashbook will be closed and balanced on the last day 
 of every month, showing separately in the proper columns the currency actually 
 on hand, and the net balances, from the supply officer's check stubs, on deposit 
 Quarterly balances of currency will be verified by inventory, as provided in 
 paragraph 604. 
 
 5/24/17. . 
 
Section 32.— PROCUREMENT OF FUNDS. 
 
 Note. — Requirements as to immediate deposit of funds, see par. 592-1 ; transfers ou 
 relieving another officer of tlie Pay Corps, see par. 081c. 
 
 541. Source of supply. — Necessary funds, either for deposit accounts or In 
 currency, will be procured on requisition as below set forth, but a disbursing: 
 officer having a deposit account may supply himself with cash through the issue 
 of checks in exchange for cash, as provided in paragraph 620. 
 
 There is no authority of law for disbursing officers to purchase foreign coin 
 in the United States. (Comp. Dec., Feb. 25, 1916.) 
 
 (a) Ship in fleet or squadron. — " When money is needed for ships out of the 
 United States officers shall procure it by requisition upon the fleet, squadron, 
 or division paymaster, if in presence of the flagship or conveniently accessible 
 thereto." (N. R. 4354-1.) 
 
 Unless directed to procure funds in the same manner as If the ship were 
 acting singly, the above procedure will also be followed in the presence of the 
 flagship in the United States. 
 
 (6) Ships acting singly in the United States. — ^AU requisitions for funds, 
 either for currency or for deposit accounts, will be addressed to the Paymaster 
 General and approved and forwarded by the commanding officer. " Unless 
 specifically authorized by the department, transfers of public funds between 
 supply officers in the United States, except when made by fleet, squadron, or 
 division paymasters on duly approved requisitions, are prohibited." (N. R. 
 4351-2.) Transfers of paid vouchers in lieu of cash are, however, allowed as 
 provided in paragraph 82-83, and, unless otherwise directed in official orders, a 
 supply officer of a ship when relieved shall transfer all funds to his successor. 
 (N. R. 4333-3.) (See par. 631c.) 
 
 (c) Ships acting singly outside the United States. — ^Requisitions for deposit 
 accounts with the Treasurer of the United States, to enable officers and men 
 to remit to their homes, etc., will be addressed to the Paymaster General and 
 approved and forwarded by the commanding officer. 
 
 Requisitions for deposits in the Philippine treasury will be addressed to the 
 Navy disbursing officer, Cavite^ and approved and forwarded by the com- 
 manding officer. 
 
 " When not in presence of the flagship, supply officers of ships may transfer 
 money to each other for disbursement, upon requisitions and receipts in the 
 usual form, with the approval of the senior officer present." (N. R. 4354-2.) 
 S. & A. Form 15 will be employed. 
 
 When absolutely necessary funds may be procured through the negotiation of 
 a bill of exchange, as provided In paragraph 551 et seq. 
 
 542. Requisitions will be addressed to the Paymaster General on S. & A. 
 Form 60, or to other officers of the Pay Corps on S. & A. Form 15, according to 
 the status of the vessel, as provided In the preceding paragraph. 
 
 " Officers are strictly enjoined to limit their requisitions on the department to 
 such amounts as are absolutely necessary, and shall state on the face thereof the 
 necessity for any unusually large amounts." (N. R. 4357.) Only In cases where 
 a ship is to leave home waters for a protracted period should the balance ou 
 hand plus the amount required for exceed a two months' supply. When a ship 
 Is abroad requisitions for deposit accounts should ordinarily be restricted to 
 funds necessary to enable officers and men to make remittances, but In localities 
 where checks against deposit accounts will be accepted at face or legal exchange 
 value In payment of public bills, or where currency may be obtained by means 
 
 5/24/17. 197 
 
198 
 
 CHAP. IX. — DISBURSING GENERAL INSTRUCTIONS. 
 
 of " Exchange for cash " checks at face or legal exchange value, the size of 
 requisitions should be gauged accordingly. 
 
 Supply officers must submit requisitions in time to have them follow tlie 
 usual course, and circumstances requiring urgent remittance must invariably 
 be noted on requisitions. Ordinarily, requisitions which reach the Paymaster 
 General after the 20th of the month are not passed by the Treasury Depart- 
 ment until the following month. . ... ^ * 4.1 
 
 " When an officer of the Pay Corps presents a requisition for money for the 
 approval of his commanding officer he shall furnish therewith a statement of 
 the amount of public money then in his possession and on deposit to his credit 
 with each of the several depositories. Such requisitions require the approval 
 of the senior officer present." (N. R. 4353-1.) 
 
 " When requesting supplies of money the commanding officer shall be careful 
 to limit every approved requisition therefor, whether In the United States or 
 in a foreign port, to the amount that will be actually required before another 
 supply can be advantageously obtained, as shown by closely calculated esti- 
 mates." (N. R. 4353-2.) ^ ^ . ^ , . 
 
 "A.11 money drawn by officers of the Pay Corps should be required and taken 
 up by them under the head of * General account of advances.' " (N. R. 4352.) 
 
 543 Beception of funds.— (Precautions to be observed in handling cur- 
 rency, see par. 601.) Receipt will be given only when cash is received ; a single 
 
 receipt only shall be given. v n * * • *k« 
 
 " In all cases of transfers of funds the receiving officer shall state in the 
 
 receipt given that he holds himself accountable to the United States for the 
 
 sum received." (N. I. 4943.) *k ^«. 
 
 " When transfers have been made to, or funds received from, more than one 
 officer the amounts so transferred or received from each officer shall be stated 
 separately." (N. R. 4311-3.) , ^ , ^ 
 
 When an officer of the Pay Corps carries the accounts of a vessel not assigned 
 a supply officer, and when other supply officers have made disbursements on 
 account of such vessel, either for pay or for public bills, as provided in para- 
 graphs 82-83, the supply officer carrying the accounts may accept satisfactory 
 vouchers for such payment and receipt for them in the regular manner as a 
 transfer of cash. A debit entry of cash received will be made in the cash book, 
 and the disbursements covered by the vouchers will be entered and accounted 
 for in the regular manner as charges against the annual appropriations involved. 
 
 (See par. 82-2.) , , ^ , 
 
 Certificates of deposit received from depositaries will be retained, to sub- 
 
 .stantiate entries In check books, and need not be forwarded with the returns. 
 
 (N. R. 4326-2.) 
 5/24/17. 
 
 Section 33.— BILLS Of EXCHANGE. 
 
 551. General authority to negotiate.— "All officers of the Pay Corps 
 attached to seagoing ships are authorized, in cases of absolute necessitv, to draw 
 bills of exchange to supply themselves with funds; but no such officer shall 
 draw bills when in the presence of the fleet, squadron, or division paymaster." 
 (N. R. 4366-1.) 
 
 " Fleet, squadron, and division paymasters and officers of the Pay Corps or- 
 dered to a seagoing ship on the Pacific station, or on the Asiatic or other foreign 
 station, or to a ship under orders to proceed to foreign waters, shall apply to the 
 Bureau of Supplies and Accounts for a supply of blank sets of bills, letters of 
 advice, and accounts of sale." (N. R. 4366-2.) 
 
 552. Filing specimen signatures. — "After reporting for duty as specified in 
 paragraph 2, specimens of the official signatures of the commanding officer and 
 supply officer, on S. and A. Form 194 or a separate blank sheet, will be for- 
 warded to the Paymaster General of the Navy for authentication and trans- 
 mittal to the foreign financial agents. In the case of fleet, squadron, or division 
 paymasters, specimens of the official signatures of the fleet, squadron, or division 
 commanders will be similarly forwarded." (N. R. 4366-4.) 
 
 553. Custody of blank bills.—" The bills shall be kept in the supply officer's 
 exclusive possession, and all remaining at the end of the cruise shall be re- 
 turned immediately to the Bureau of Supplies and Accounts with a letter stat- 
 ing the exact number of blank sets. If relieved during the cruise, he shall take a 
 receipt from his successor and make a similar report to the Bureau of SuDolies 
 and Accounts." (N. R. 4366-3.) 
 
 554. Inquiries before sailing for foreign port.-" Before leaving a port 
 the supply officer shall fully inform himself of the probable course of exchamxe 
 and facilities for drawing in the places he expects to visit, and also as to the 
 money usually current there, so that he may know when and where to draw 
 most favorably, and avoid, as far as possible, taking away from a port, either 
 at home or abroad, coin which elsewhere can only be used at a disadvantage " 
 (N. R. 4367e.) ' 
 
 555. Specific authority to negotiate.—" In the absence of the commander 
 in chief, if in the opinion of the senior officer present a delay would be detri- 
 mental, the division paymaster, if there be one, or the supply officer of the ship 
 of the senior officer present, shall draw and negotiate bills of exchange" 
 (N. R. 4367.) * 
 
 " When the ship under his command is attached to a fleet, squadron, or division 
 the commanding officer shall not authorize bills of exchange to be negotiateil 
 without having previously obtained permission from the commander in chief or 
 the^squadron or division commander, except in cases of emergency." (N. R. 
 
 'toO I K. ) 
 
 " When a supply officer needs funds for which he will have to draw exchan*^ 
 he shall inform the indorsing officer of the fact upon the form nrescril^ 
 [S. & A. Form 18]." (N. R. 4367b.) 
 
 556. Negotiations. — " If the sale of exchange is authorized, the supply officer 
 shall make diligent inquiry of bankers, merchants, and others as to the best 
 obtainable rates, kind of money, and time and place of payment, and shall then 
 with the approval of the indorsing officer, negotiate the same." ( N R 4367c ) 
 
 "Bills shall be drawn either upon the foreign financial agents of the Navv 
 Department [see par. 560], or upon the Secretary of the Navy, preferabfv on 
 5/24/17. loy * 
 
 73416°— 18 15 
 
200 
 
 CHAP. IX. — DISBURSING GENERAL INSTRUCTIONS. 
 
 the latter when the rates of exchange are equal, never at less than three days 
 sight when drawn upon the Secretary of the Navy, and at sight or at such other 
 time after sight as mav be most advantageous to the Government when drawn 
 UDon the foreign financial agents. In comparing the rates of exchange, the 
 commission of one-half of 1 per cent paid to the foreign financial agents must he 
 taken into consideration. To make up the whole sum required, as many diff(-r- 
 ent sets may be drawn as may be nu^t easily negotiated or as the purchaser or 
 purchasers mav request for their accommodation." (N. R. 4367d.) 
 
 "Bills must*invariablv be made payable to the order of the commander In 
 chief or squadron or division commander, if the vessel is a flagship, or of the 
 commanding officer of the ship if not a flagship, and his indorsement on the 
 bills is taken as his approval of the supply officer's act in drawing them. (N. K. 
 
 ^^" Unless otherwise especially directed, all bills of exchange shall be drawn 
 under * General account of advances."* (N. R. 4367i.) , v. i, u 
 
 When the bill is negotiated, certificate of the United States consul shall be 
 secured on S. & A. Form 18 as to current rates of exchange on London and 
 
 ^557 "Reception of proceeds.-"All money received by ^negotiating bills of 
 exchange except such as must be applied to the payment of public bills then 
 due shall be deposited on board ship by the supply officer without delay, and 
 that officer shall make a report of the amount to the officer of the deck and to 
 the commanding officer." (N. R. 4367J.) ,. ^ i ^i. 
 
 558 Letters of advice.- (To auditor, see par. 559.) " Immediately after 
 negotiating any bill of exchange the supply officer shall transmit to the Secre- 
 tarv of the Navv letters of advice (S. & A. Form 17), to which the original (so 
 ma'rketl) shall be forwarded through the proper channels by the earliest oppor- 
 tunity and the duplicate (also marked) similarly forwarded by the next suc- 
 ceeding mail." (N. R. 4367f.) ^ ^ 
 
 "When the ship under his command is attached to a fleet, squadron, or 
 division but is separated from the commander in chief or squadron or division 
 commander, the commanding officer shall forward to that, officer, whenever a bill 
 S exchang; is negotiated, an additional copy of the letter of advice r^n red 
 by these regulations to be sent to the Secretary of the Navy." (N.R. 43671.) 
 
 " WheneAer bills are drawn upon the foreign agents letters of advice to them 
 shall also be made in duplicate (S. & A. Form 16) for each set, of which the 
 original is to accompany the bills and the duplicate to be sent direct by the 
 pnrliest onnortunitv." (N. R. 4367g. ) . - , j 
 
 559 AccouJitink for.—" For each series of bills, an account of sale and 
 letter of advice shall be forwarded to the Auditor for the Navy Departnient as 
 iK)n as the bills are negotiated. A duplicate of the account of sale shall be 
 forwarded to the Navy Department for the Bureau of Supplies and Accounts 
 and a cSy shaU be forwarded to the commander in chief for the files of the 
 fleet, squadron, or division paymaster." (N. R. 436<h.) 
 
 "When bills are made payable in United States money, or are sold for such, 
 otherwise than at par, the entries in the 'Account sales ' shall be so made as to 
 show not only the net amount actually received by the supply officer, but also the 
 face^ value and the premium or discount charged thereon. Examples: (1) 
 • Proceecls of bill No. 10, for $10,000, United States coin, at 5 per cent pre- 
 mium -^10 500 ' (2) 'Proceeds of bill No. 12, for $10,000, United States coin, 
 S 3^7r ceAVdiscount=$9,700.' " (N. R. 4368a.) 
 
 "When bills are drawn or the proceeds thereof are received in foreign money, 
 the entries in the 'Account sales ' shall show the amount and kind of money 
 drawn forand the amount and kind of money received, both at its local current 
 v^iTe as to the money drawn for and its. legal value in United Sta es naoney. 
 FTflmole' Proceeds of bill No. 20, for £1,000 Os. Od. sterling, received in francs 
 atfr 24 85pe7£^^^^^^ (N. R. 4368b.) ^ ^ 
 
 5/24/17/ ■■< 
 
 SEC. 33. — DRILLS OF EXCHANGE. 
 
 201 
 
 « 
 
 In accounting for the proceeds of bills of exchange in their accounts cur- 
 rent supply officer shall credit the United States with the legal United States 
 gold equivalent of the face value of the bills, and credit or debit the United 
 States with the premium or loss on exchange, as the case may be." (N. R. 
 4368c.) 
 
 "All foreign money received shall be charged to and paid out by officers of 
 the Pay Corps at the legal valuation fixed by the Secretary of the Treasury 
 and published on the first day of each quarter." (N. R. 4368d.) 
 
 560. Foreign financial agents: Messrs. Speyer Bros., No. 7 Lothbury, Lon- 
 don, England. (Dept. 28448-4, June 9, 1913.) Telegraphic address, "Spy, 
 London." 
 
 5/24/17, 
 
Section 34.— MISGELLANEOUS RECEIPTS. 
 
 Note. — Jlequirements as to paying into ttie Treasury see par. 592; reception of 
 Toucliers as a transfer in lieu of cash, see par. 543 ; deposits by enlisted men, sec sec. 47. 
 
 561. Debits and credits involved. — ^All miscellaneous receipts will be taken 
 up as a debit to " General account of advances," The corresponding credits to 
 appropriations or to '* Miscellaneous receipts " are effected in the office of the 
 Auditor for the Navy Department. Except where otherwise authorized receipts 
 of this character are credited to the account " Miscellaneous receipts " and not 
 to an appropriation. When credited to an annual appropriation they are 
 credited to the appropriation of the current fiscal year. (1 Comp., 568; 10 
 Comp., 167.) 
 
 Entries in the cashbook and on the account current should give such infor- 
 mation as will clearly show the source and nature of the receipt. 
 
 562. Proceeds of sales — C. & S. S., will be taken up as a credit to " Clothing 
 and small stores fund." 
 
 563. Proceeds of sales — Condemned material. — " The proceeds arising from 
 the sales of condemned supplies, stores, and material, after deducting the cost of 
 appraisal, condemnation, and sale, shall be deposited and covered into the 
 Treasury as miscelleaneous receipts on account of proceeds of Government prop- 
 erty, and shall not be withdrawn or applied except in consequence of a subse- 
 quent appropriation made by law. (Sees. 3618, 3692, R. S., and act June 8, 
 1896.)" (N. I. 4717-1.) 
 
 " The proper credits to appropriations, to which proceeds of sales revert, shall 
 be made in the office of the Auditor for the Navy Department." (N. I. 4719-3.) 
 
 " All expenses attending the preparation for and holding of sales shall be paid 
 from the proceeds thereof." (N. I. 4716-1.) 
 
 564. Proceeds of sales — Effects. — 
 
 1. Deceased men and deserters. — " The total amount shall be entered on the 
 account current as sale of D. M. & D. effects and the money accounted for under 
 'General account of advances.' " (N. I. 4721-2.) Sales shall be conducted and 
 accounted for and the proceeds credited on the roll as provided in paragraphs 
 791 and 794. 
 
 2. Persons captured. — Sales will be conducted and accormted for, and the pro- 
 ceeds credited on the roll as provided in paragraphs 776, 791, and 794. 
 
 565. Proceeds of sales — ^provisions will be taken up as a credit to the ap- 
 propriation " Provisions, Navy," of the current fiscal year. 
 
 566. Proceeds of sales — ship's store will be taken up as a credit to the 
 current yearly appropriation " Provisions, Navy," subhead " Ship's store." 
 
 567. Collections from, carriers for loss of Government property (see par. 
 681 — Expressage and freight) will be taken up as a credit to " Miscellaneous 
 receipts," when the object of the appropriation out of which the lost articles 
 were purchased is not thereby defeated. (See 13 Comp., 482; Comp. Dec., July 
 2, 1909, and Feb. 4, 1916.) 
 
 568. Collections from delinquent contractors. — In case of purchase against 
 the account of a delinquent contractor (par. 506) any excess in cost over the 
 contract price will be collected from the contractor and taken up as a credit to 
 the appropriation concerned, with an entry of the contractor's name and the 
 contract number. 
 
 569. Security deposits forfeited by desertion. — " Leave of absence or liberty 
 shall not be granted to enlisted men who are in debt to the Government, unless 
 
 5/24/17. 203 
 
204 
 
 CHAP. IX. — DISBURSING — GENERAL INSTRUCTIONS. 
 
 ♦» 
 
 the full amount of such indebtedness be deposited with the supply officer.' 
 
 ^^* All tod^\\aced with the supply officer by enlisted men as security « or tjieir 
 return from absence on leave and forfeited by desertion * * ,,,? «^ L^^ 
 credited to their respective accounts on the pay roll and t^en up by the supply 
 officer on his account current under 'General account of advances. (N. R. 
 
 ^570 Discharee refund.-"All money refunded by minors or others discharged 
 from thrservice^ shall be credited to their respective accounts on the pay roll 
 and takin up by the supply officer on his account current under General ac 
 
 ^Thet-^"of'the ie'^f und tfeniisted men when discharge i^P-chased are 
 required to be turned in to the Treasury as " Miscellaneous receipts. (Comp. 
 
 ^7/"p'eJositf by^ o^clts^'S^eSt^o^'^^i^ie.^^^^^ ^yi^ l>e made as 
 
 proJi^'ed trparagfaph 305 as a credit to "Miscellaneous receipts.' (Comp. 
 
 ^^72^^DeposUs^*by self for errors.-When the supply officer is unable to 
 remlv^ Ssanowances in his accounts he may place with the Government funds 
 in?rDOSsessron a sufficient sum of his own money to cover the errors and take 
 he same UP n the cashbook and on the account current or check his personal 
 accounT on the pay rolls. The items should be identified by reference to the date 
 and number of the auditor's statement of differences. 
 5/24/17. 
 
 Section 35.— DEPOSITS FOR SAFEKEEPING. 
 
 Note. — Money as security for return from leave, see par. 5G9 ; deposits by enlisted men, 
 see sec. 47. 
 
 581. Deposits for safekeeping. — " When so requested, the supply officer of 
 a ship shall, under proper restrictions as to time and place, to be preseribtnl 
 by the commanding officer, receive money from members of the crew for safe- 
 keeping, issuing memorandum receipts therefor, and he shall take every prei-au- 
 tion for its safe-keeping." (N. K. 4376.) 
 
 All such deposits must be entered in the book provided for deposits for safe- 
 keeping. Such deposits shall be received and receipted for by the supply officer 
 personally. The detachable receipt, for money held at owner's risk, will be torn 
 out and given to the depositor. Depositors should be cautioned to preserve 
 their receipts as a protection to themselves, but the entries in the retained pages 
 will constitute the official record of the deposits and must be preserved intait. 
 When a deposit has been repaid, receipts will be taken on the retained pa.ire 
 and the supply officer's detached receipt should be recovered from the depositor 
 and destroyed. 
 
 No financial liability attaches to the supply officer or his bondsmen in carry- 
 ing these funds, wiiich shall be kept separate from the public moneys. 
 
 Deposit of postal funds by Navjf mail clerk. — " Kemittances of money-order 
 funds to be made daily [by Navy mail clerk] if in excess of $.50. except when 
 it is impossible to forward mail each day. In such cases the funds are to be 
 deposited daily with the supply officer of the vessel (or in his absence with the 
 pay clerk), who will give the clerk a receipt therefor, and, when the first mail is 
 dispatched the supply officer will give the Navy mail clerk or assistant a supply 
 officer's check for the whole amount, which is to be promptly remitted, to the 
 New York office." (Par. 4, G. O. 122, 1914.) " It is left to the discretion of the 
 commanding officers of ships as to how large a sum of postal funds the Navy 
 mail clerk should be allowed to accumulate. This sum, however, should not 
 exceed $200. All funds above the amount designated by the commanding officer 
 shall be deposited with the supply officer of the ship for safe-keeping, to be 
 available for withdrawal as occasion may demand." (Par. 5, G. O. 23.5, 1916.) 
 
 5/24/17. 20o 
 
Section 36.— CUSTODY OF PUBLIC MONEYS. 
 
 Note. — Fire or shipwreck, see par. 79. 
 
 591. General statutory provisions. — " Every officer or other person charjred 
 by any act of Congress with the safe-keeping of the public moneys, who shall 
 loan, use, or convert to his own use, or shall deposit in any bank or exchange 
 for other funds, except as specially allowed by law, any portion of the public 
 moneys intrusted to him for safe-keeping, shall be guilty of embezzlement of 
 the money so loaned, used, converted, deposited, or exchanged, and shall be 
 fined in a sum equal to the amount of money so embezzled and imprisoned not 
 more than ten years. (Sec. 89, act of Mar. 4, 1909.)" (N. R. 4312.) 
 
 " Whoever, having money of the United States in his possession or under his 
 control, shall fail to deposit it with the Treasurer, or some assistant treasurer, 
 or some public depositary of the United States, when required so to do by the 
 Secretary of the Treasury, or the head of any other proper department, or by 
 the accounting officers of the Treasury, shall be deemed guilty of embezzlement 
 thereof, and shall be fined in a sum equal to ttie amount of money embezzled 
 and Imprisoned not more than ten years. (Sec. 91, act of Mar. 4, 1909.)" 
 (N. R. 4327.) 
 
 592. Bequirements as to immediate deposit: 
 
 1. To credit of self.— {Method of depositing, see par. 613-2.) " It shall be the 
 duty of every disbursing officer having any public money intrusted to him for 
 disbursement, to deposit the same with the Treasurer or some one of the assist- 
 ant treasurers of the United States, and to draw for the same only as it may be 
 required for payments to be made by him in pursuance of law, and draw for 
 the same only in favor of the persons to whom payment is made ; and all trans- 
 fers from the Treasurer of the United States to a disbursing officer shall be by 
 draft or warrant on the Treasury or an assistant treasurer of the United 
 States. In places, however, where there is no treasurer or assistant treasurer, 
 the Secretary of the Treasury may, when he deems it essential to the public 
 interest, specially authorize, in writing, the deposit of such public money in 
 any other public depository, or in writing authorize the same to be kept in any 
 other manner, and under such rules and regulations as he may deem most safe 
 and effectual to facilitate the payments to public creditors. (Sec. 3620, R. S.)" 
 
 (N. R. 4326.) ^ ^ ^^ r^ 
 
 In accordance with the foregoing authority, the Secretary of the Treasury, in 
 Treasury Department Circular No. 102, December 7, 1906, directed that " any 
 officer receiving money remitted to him upon specific estimates may disburse it 
 accordingly, without waiting to place it in a depository, provided the payments 
 are due and he prefers this method to that of drawing checks," and author- 
 ized, under restrictions, the issue of " Exchange for cash " checks (par. 620) 
 and the carrying of the proceeds for disbursement 
 
 2 To credit of United States.— (Method of depositing, see par. 613.) "The 
 gross amount of all moneys received, from whatever source, for the use of the 
 United States, except as otherwise provided in the next section [see par. 563], 
 shall be paid by the officer or agent receiving the same into the Treasury at 
 as early a date as practicable, without any abatement or reiluction on account 
 of salary, fees, costs, charges, expenses, or claim of any description whatever. 
 
 (Sec. 3617, R. S.)" (N. R. 4328.) , ;.k 4v. 
 
 "Every officer or agent who neglects or refuses to comply with the provi- 
 sions of section 3617 shall be subject to be removed from office and to forfeit 
 to the United States any share or part of the money withheld to which lie 
 might otherwise be entitled. (Sec. 3619, R. S.)" (N. R. 4328-2.) 
 
 Supply officers afloat are not required by the accounting officers of the Treas- 
 ury to make immediate deposit in accordance with section 3617 R. S., the 
 
 5/24/17. 207 
 
208 
 
 CHAP. IX. — DISBURSING GENERAL INSTRUCTIONS. 
 
 i 
 
 entry of the sums in the cash book and on the quarterly account current as 
 accountable funds being deemed sufficient compliance with the statute. 
 
 593. Exchange of funds prohibited.—" No exchange of funds shall be made 
 by any disbursing officer or agent of the Government, of any grade or denomina- 
 tion whatsoever, or connected with any branch of the public service, other than 
 an exchange for gold, silver. United States notes, and national-bank notes ; and 
 every such disbursing officer, when the means for his disbursements are fur- 
 nished him in gold, silver. United States notes, or national-bank notes, shall 
 make his payments in the moneys so furnished ; or when they are furnished to 
 him in drafts, shall cause those drafts to be presented at their place of pay- 
 ment uimI properlv paid according to law, and shall make his payments in the 
 money so received for the drafts furnished, unless in either case he can ex- 
 -^•hange the means in his hands for gold and silver at par, and it shall be the 
 tluty of the head of the proper department immediately to suspend from duty 
 r.ny disbursing officer or agent who violates the provisions of this section, and 
 forthwith to report the name of the officer or agent to the President, with the 
 faut of the violation and all the circumstances accompanying the same, and 
 within the knowle<lge of the Secretary, to the end that such officer or agent 
 may be promptly removed from office or restored to his trust and the perform- 
 ance of his duties, as the President may deem just and proper. (Sec. 3651, 
 
 R S ) " ( N R 431 5 ) 
 
 '594 Advances and loans prohibited.—" It shall not be hivvful for any officer 
 of the Pay Corps to advance or loan, under any pretense whatever, to any officer 
 in the naval service, any sum of money, public or private, or any credit, or any 
 article or comnuKllty whatever. ( Sec. 1839, U. S. ) " ( N. R. 4306. ) 
 
 In certain cases, advances are authorized. (See par. 663.) 
 
 595. Cashing private checks, etc., prohibited.—" Officers of the Pay Corps 
 shall not use the funds intrusted to them in cashing private checks, coupons, 
 certificates, or vouchers." (N. R. 4336-1.) 
 
 " To provide for the prompt payment of money orders drawn on the branch 
 offices located on vessels of war It Is recommended that when sufficient surplus 
 money-order funds are not available for this purpose the supply officer on 
 board the vessels cash the orders and hold them until the Navy mall clerk or 
 assistant is in receipt of sufficient money-order funds to reimburse the officer.' 
 
 596 Penalty "for withholding premiums.-" No officer of the United States 
 Bhall either dlrectlv or indirectly, sell or dispose of to any i^erson for a pre- 
 mium, any Treasury note, draft, warrant, or other public security not his pri- 
 vate property, or sell or dispose of the avails or proceeds of such note, draft, 
 warrant or security in his hands for disbursement, without making return 
 of such premium, and accounting therefor by charging the same In his accounts 
 to the credit of the United States; and any officer violating this section shall be 
 forthwith dismissed from office. (Sec. 3652, R. S.)" (N. R. 4316.) 
 
 597 Transactions not sanctioned by commanding officer.—" When an offi- 
 cer of the Pay Corps has received, or has been authorized or directed to pay 
 over any public money without the previous knowledge or sanction of his Imme- 
 diate commanding officer, it shall be the duty of the former to report to him 
 forthwith the amount received or paid, and the authority under which he 
 
 acted." (N. R. 4308.) 
 
 598 Bobbery, loss, or deficiency of money.— (Relief from loss, see par. 
 651 ( b c ) "In case of robbery, or of the discovery of loss or deficiency of 
 money' ♦ * * in the custody of any person in the United States naval serv- 
 ice, the person responsible for its custody shall Immediately report the occur- 
 rence." (N. R. 1505-1.) 
 
 599 Excess of money.—" In case of the discovery of an excess of money 
 • ♦ * in the custody of anv person in the United States naval service, the 
 person responsible for its custody shall immediately report the occurrence." 
 (N. R. 1-505-2.) 
 
 5/24/17. 
 
 Section 37.— CURRENCY. 
 
 601. Reception of currency. — When currency is being obtained the utmost 
 care should be exercised to guard against loss. Except when coin receivetl is 
 too bulky to be thus carried, currency should Invariably be handled In a regula- 
 tion money bag, obtainable by requisition under the appropriation " Mainte- 
 nance, Supplies and Accounts," as these bags are specially constructed for the 
 purpose. When obtaining money an officer should invariably carry a firearm. 
 When currency is being transported to the ship by a boat a line with a buoy 
 attached should Invariably be made fast to the bags or other containers. 
 
 602. Custody of currency and cash vouchers. — The bulk of all currency on 
 hand should be kept by the supply officer In a safe, the combination of which is 
 known only to him. When opening a safe the greatest care should be exerclseil 
 that the dial is not observed by others. Vouchers covering expenditures of 
 currency should be kept In a safe until rendered. 
 
 603. Postage stamps shall not be carried as cash. (S. A. M., 417.) 
 
 604. Quarterly verification of cash. — " Whenever feasible, administrative 
 officers should require disbursing officers under them, at the close of business 
 on the last day of periods for which they are required to render accounts, to 
 count and schedule, in the presence of a duly authorized and dlsinterestetl wit- 
 ness or witnesses, all Items of cash, i. e., currency, memorandum payments, and 
 other items, to appear In their analyses of balances for which vouchers are not 
 to be submitted to the Auditor for the Treasury Department with the current 
 account. Such duly authorized witness should verify the counts and sched- 
 ules * * * and certify to such fact on the account current." (Tr. Dept. 
 Cir. 52, 1907.) 
 
 When such verification is impracticable, a certificate by the commanding officer 
 to that effect must be obtained and filed with the account current. 
 
 605. Quarterly inspection of cash. — (Inspection by fleet or other paymaster, 
 see par. 45. ) " When a ship is separated from the commander in chief or 
 squadron or division commander for more than one quarter, the cash balance on 
 hand shall be verified by a board of two officers in the presence of the command- 
 ing officer." (N. I. 4861-2.) 
 
 606. Quarterly inventory of foreign coins. — " For the verification of debits 
 or credits claimed by officers of the Pay Corps of vessels and stations on account 
 of gains or losses on exchange due to changes in value of foreign coins, imme- 
 diately upon the receipt by such officers of the quarterly notice of such changes 
 an Inventory, reported in duplicate, shall be taken of the foreign silver currency, 
 affected by the notice, in their hands on the date of receipt of such notice. 
 This inventory shall state the amount of each kind of such currency and 
 shall be made and certified by the officer or officers designated to verify cash 
 balances in paragraph 2 [par. 605] of this article; one copy of the inventory 
 shall be furnished the officer of the Pay Corps concerned." (N. I. 4861-7.) 
 
 The gain or loss by change of value shall be entered as such as a debit or 
 credit entry in the cash book. 
 
 607. Valuation of foreign coin will be governed by the legal rates promul- 
 gated the first of every quarter by Treasury Department circulars, copies of 
 which are regularly distributed to supply officers. (See par. 606.) Certain of 
 
 5/24/17. 209 
 
210 
 
 CHAP. IX. — DISBURSING GENERAL INSTRUCTIONS. 
 
 these rates for gold-standard countries remain the same from quarter to quarter. 
 Among these are the following: 
 
 Country. 
 
 Great Britain — 
 
 France 
 
 Japan 
 
 Coin. 
 
 Sovereign (pound sterling) . 
 
 Franc ■ 
 
 Yen ..........•..•••-• 
 
 Value. 
 
 $4.8665 
 ,1930 
 .4985 
 
 Conversion tables for the above-named coinage will be found in the Pay 
 Tnhlp<; officers and enlisted men. (S. & A. Form 200.) - ^ - 
 
 On tiie Asiatic Station, the new rates of Mexican dollars will be in effect from 
 date of receipt of cable or other advices. 
 
 Section 38.— FUNDS ON DEPOSIT. 
 
 611. Location of account.-"(l) Every deposit of f^^^^to the offidal credit 
 of a disbursing officer shall be made with the Treasurer of the United S^tes. 
 exwt as provided in paragraph 10. * * * (10) Deposits to the official 
 crX of disbursing officers stationed in the Philippine Islands who at present 
 have no otoer depository account shall be made with the treasury of the Phiui^ 
 pfne islands, as heretofore, and such officers shall ^^aw ^^^^ V^%^,« ?" ."^f 
 treasury of the Philippine Islands, as heretofore." (Tr. Dept. Cir. No. 5. Jan. 
 
 ^'"AnV disbursing officer of the Navy Department, specially authorized by 
 the Secretary of the Navy when stationed on the extreme frontier or at 
 places r^m^^ from any uYited States depositary, may keep, athis ow^ nsk. j 
 fuch moneys as may be intrusted to him for disbursement. This authority 
 wm bTemb^died i^ the new edition of Circular No. 102, which will soon be 
 rmended and issued." (From text of letter of Asst. Secy. Treasury to Navy 
 Dent July 24. 1916. S. A. M. 4022.) , ^ 
 
 612 sSe of account.-(See also par. 542.) "The supply officer of every 
 ship in commission for sea service shall keep on deposit with the Treasury of 
 the UnitT States a sufficient amount of Government funds to enaWe officei^^ 
 and men to remit money for the support of their families or for their o^^n 
 savings." (N. R. 4330.) 
 
 V^By^?equMiol-il'^s^ accounts may be established by requisition, as 
 
 ^TZZo^tZ^^^^^^ -e par. 592-1.) "A disbursing officer having 
 in his hands disbursing funds or moneys received as a special deposit, and 
 desiring to deposit the same to his official credit with the Treasurer of the 
 United States, shall make the deposit with the Treasurer, an assistant treas- 
 urer or an active designated depository bank." (Tr. Dept. Clr. No. 5, Jan. 
 
 ^'614^' Certificates of deposit.-" The Treasurer, assistant treasurer, or bank 
 shall Issue a certificate of deposit in duplicate showing that the deposit is to 
 be placid to the credit of the depositing officer with the Treasurer of he 
 United States. The duplicate certificate will be delivered to the depositing 
 officer" (Tr. Dept. Cir. No. 5, Jan. 9, 1913.) ^ ^, ^ .^, 
 
 "In no case are certificates of such deposits required to be filed with ac 
 counts rendered by Government officers to the accounting officers of the Treas- 
 urv In makmg credit In their accounts, however, for deposits made officers 
 shah state specifically the date of the deposit and the designation and location 
 of the depository, as well as the source from which the money was derived.- 
 
 ^^*15' Si^blres.—" Every disbursing officer, when opening his first account, 
 before Issuing any checks, will furnish the depositary on whom the checks are 
 drawn with his official signature, duly verified by some officer whose signature 
 is known to the depositary." (N. R. 4335-7.) ^ ^ ^ , ^^ 
 
 "It^r^uested that each disbursing officer furnish each active <1eslgnated 
 depository bank or assistant treasurer in his locality with his signature^ verified 
 In such manner as the bank or assistant treasurer may desire." (Tr. DepL 
 
 ^^eie^^'i^^ni^i^s for blank checks.-" Requisitions for blank clicks shall 
 be made on the Secretary of the Treasury, Division of Printing and StatloneTy 
 on the form prescribed by the department, allowing six weeks' time for the 
 Printing and delivery of the checks, and for a quantity sufficient to last six 
 moX: unless for |ood reason (which should be stated on the requisition) 
 the quantity should be more or less than six months' supply.** (Tr. Dept. Clr. 
 
 ^617 ^Rece^nt^^ca^re, and transfer of blank checks.-"A disbursing officer 
 receiving a supply of checks shall receipt for the same to the Issuing officer (to 
 [h^ DirS^tor of the Bureau of Engraving and Printing In case of a new Issue 
 
 9/13/17. ^^^ 
 
212 
 
 CHAP. IX. — DISBURSING GENERAL INSTRUCTIONS. 
 
 SEC. 38. — FUNDS ON DEPOSIT. 
 
 213 
 
 on requisitiou), and when he ceases to «ct as a disbursing officer or agent he 
 shall return the unusetl checks to the Chief of the Division of Printing and 
 Stationery, retaining with his official records the stubs or register of checks 
 issued by him. In case one disbursing officer is succeeded by another the 
 officer relieved niav transfer his unused checks to his successor, retaining for 
 tile with his officiar records the stubs or register of checks issued. The successor 
 may temporarily use the checks of the former disbursing officer by striking 
 out his predecessor's numerical symbol and inserting his own until such time 
 as he can secure a supply of checks with his own numerical symbol printed 
 thereon, after which the unused checks of his predecessor ^^^a^^^^^^^y^^^^ 
 to the Chief of the Division of Printing and Stationery through the official who 
 issuetl them." (Tr. Dept. Cir. No. 8, Feb. 27, 1913.) 
 
 " For the interest of all concerned, the greatest care should be exercised in ttie 
 custody of blank checks. Keep under lock and key when not in use. (ir. 
 
 Dept. Cir. No. 8, Feb. 27, 1913.) o««i„n*.ri 
 
 618. Numerical symbols on checks.— "A numerical symbol shall be assigned 
 for each disbursing officer drawing checks on the Treasurer of the United 
 States for Treasury Department warrants, for Post Office Department warrants, 
 for Secretary's special-deposit checks, and for each class of checks in payment 
 of interest on the public debt. The proper numerical symbol shall be placed 
 in the lower right-hand corner of each warrant or check before it is issued 
 for use by assistant treasurers and active designated depository banks in listing 
 paid warrants and checks and by the Treasurer of the United States in tabulat- 
 ing the amounts of paid warrants and checks for charge to the proper accounts. 
 "A disbursing officer shall retain the same number so long as he remains in 
 the service without reference to his official bond or bonds. 
 
 "A number has been assigned for each disbursing officer now in the service 
 and for each former disbursing officer having checks outstanding A number 
 shall be assignetl for each new disbursing officer by the Treasurer of the United 
 
 States upon opening his account. , ., n. # *i.« tt^s*^^ 
 
 " No disbursing officer shall issue a check on the Treasurer of the United 
 States without having his numerical symbol printed, stamped, or written in the 
 lower right-hand corner thereof. So far as possible, each disbursing officer 
 will be supplied with checks having his individual number printed thereon. 
 In case an officer uses checks on which his number has not been printed or 
 uses checks bearing the number of another disbursing officer proper additions 
 or alterations shall be made so that the checks shall bear the individual 
 numerical symbol of the issuing officer; otherwise such checks when paid are 
 liable to be chargetl to the wrong account in the Treasurer's office. (Tr. 
 
 Dept. Cir. No. 6, Feb. 18, 1913.) _ ^ « », „ , 
 
 619 Checks— Authorized objects.— Officers of the Pay Corps shall issue 
 no checks against their official deposits except in pursuance of law and regu- 
 lation, as follows: , . ^. 
 
 " For money for payment of navy yard and station rolls. 
 
 ** For payment of ship's pay rolls. 
 
 " For payment of advances to offices and enlisted men. 
 
 "For payment of allotments. 
 
 "For payment of traveling expenses. 
 
 " For payment of authorized vouchers, stating nature of purchase or service. 
 
 " For transfer of funds from one officer of the Pay Corps to another. 
 
 " For remittances by officers and enlisted men on account of pay." 
 
 " Exchange for cash " checks may also be issued as provided In the succeeding 
 
 paragraph to obtain cash or for remittance. 
 
 620. Checks — Ohject " exchange for cash ": ^ ^ 
 
 1 To obtain cash.— Any disbursing officer may draw his check in favor of 
 
 himself or " order " for such amount as may be necessary to make payments 
 
 as enumerated below, but in the first and last named cases the check must be 
 drawn not more than two days before the payments are due : 
 
 (a) To make payments of amounts not exceeding $20. 
 
 (b) To make payments at a distance from a depository. 
 
 (c) To make payments of fixed salaries due at a certain period. 
 (Treas. Dept. Cir. 102, Dec. 7, 1906.) 
 
 " Checks drawn by officers of the Pay Corps to supply themselves with funds 
 for making cash payments must be drawn to their own. order and indorsed to 
 the bank or person furnishing the funds." (N. R. 4336-3.) 
 
 "No allowance will be made to any disbursing officer for exjienses charged 
 for collecting money on checks, except the unavoidable payment of express 
 charges for money brought from a distant point. Such charges may be paid on 
 public bills under appropriation * Pay. miscellaneous.' " (N. K. 4335-5.) 
 
 There is no authority in law for cashing checks in foreign paper money, nor 
 in foreign coin if there is any loss by exchange. (See par. 593.) If Uniteil 
 States Government checks are at a premium, proceeds in foreign coin will be 
 taken up on the cash book at the treasury rate, and the gain on exchange 
 will be substantiated by certificate of the United States consul, filed with the 
 account current. 
 
 2. For remittance. — "It is hereby ordered and directed that Treasury Cir- 
 cular No. 52, dated July 29, 1907, be and is hereby modified as it applies to the 
 payments made by the pay officers of the Navy of fixed salaries or comi>ensa- 
 tion of the officers or men in the Navy while at sea, or serving at foreign sta- 
 tions, so as to permit said pay officers, when in their judgment it is in the in- 
 terest of the naval service, after paying said salaries or compensation in cash, 
 on demand of such officers or men, to draw checks payable to the order of such 
 officers or men, on a deposit of a sum of mone.v equal to such check so drawn 
 to them, such checks showing the object for which drawn, namely, ' remit- 
 tance, exchange for cash.' " (Treas. Dept. Feb. 17, 1908.) 
 
 621. Preparation of checks. — " No disbursing officer shall issue a check on 
 the Treasurer of the United States until after he has ascertained his individual 
 numerical symbol from the Treasurer of the United States, which numerical 
 symbol shall be printed, stamped, or written in the lower right-hand corner of 
 each check." (Tr. Dept. Cir. No. 8, Feb. 27, 1913.) 
 
 (a) Date, name of vessel, and place must be shown. 
 
 (ft) Payee. — Any check drawn by a disbursing officer must be in favor of 
 the party, by name, to whom the payment is to be made and payable to " order," 
 with the exception of "Exchange for cash" checks. (Treas. Dept. Cir. 102. 
 Dec. 7, 1906.) 
 
 (c) Statement of object.— "Any disbursing officer or agent drawing checks 
 on moneys deposited to his official credit must state on the face or back of each 
 check the object or purpose to which the avails are to be applied, except on 
 checks issued in payment of individual pensions, the special form of such 
 checks indicating sufficiently the character of the disbursement. Such state- 
 ment may be made in brief form, but must clearly indicate the object of the 
 
 expenditure, as, for instance, 'pay,' 'pay roll,' 'public bill No. — , for ,* 
 
 •remittance, exchange for cash,' etc." (N. R. 4335-1-2.) 
 
 (d) Number or description of voucher. — "Disbursing officers shall identify 
 their official checks with the vouchers upon which they are issued in payment 
 by noting on each check the number or other necessary description of the 
 voucher." (Treas. Dept. Cir. No. 52, 1907.) 
 
 (e) Use of rubber stamps and typewriter. — The use of rubber stamp or type- 
 writer is authorized in filling up checks, "provided such warrants and checks 
 are written on the protective surface-tinted blanks furnished by the Treasury 
 Department. Only typewriter record ribbons, writing black or blue, the ink 
 of which must be heavy and of the most permanent nature, or stamp pads inked 
 with a heavy permanent black ink, shall be used for the purpose, so as to secure 
 
 5/24/17. 
 
 9/13/17. 
 
 (ReprlBt dae to chaafe ob p. 211.) 
 
i214 CHAP. IX.— DISBURSING— GENERAL INSTRUCTIONS. 
 
 re\"hlcrto'trrc.T„ro?*su';h l^aHrre'c^r ^Sferationy (Treas. Dept. Cir. 
 No. 8, Feb. 27, 1913.) «v,^^v« «hnll h«» sent Quarterly, by each disbursing 
 
 rC"^. ml") '"<5h^r;r^ UstiSrdl™led 4ith the auaneny 
 ""^rl^rXumber should not be removed from canceled checks. (S. A. M. 
 
 Utes." (N. R. 4337.) «hont thP owner to better protect his 
 
 "Immediately upon the l«ssj)f a ch^k the o^^ ner ro^^^ was drawn, 
 
 interest, should, in writing, not fy t*^^^^®f .^^^^^1^^; ^r a^^^^ it was 
 
 of the fact of such loss, f^^^^iug the name of^^^^^^^ ^us datrnumbe^^^^ and amount, 
 drawn describing the check, giving, If possiDie, irs Jf*^7' """".ooVn \ 
 
 its indorsements, showing his ^^^fFf* therein dete^^^ ^^^^ 
 
 pending, and the oft^ or bank will ^^^ ^ ^^^ ^^^^^^^^^ ^„^^ 
 
 :ri^lrharbrpre"L^^^^^^^^^^ u if -^ p^3vr^^^* "!^^ ^^ ^^'"^' 
 
 ^ WhTin^f or^^^^^ iSfact!>^ fo t^e^^e^retary of the Treasury 
 
 ^ La^nrovP^f The issue Sf the duplicate and of the accompanying bond, he 
 
 wm "^InWl^Tl^'^X^^ on the papers as well as on the duplicate 
 
 ""^f^tZ d«niic^te check issued in pursuance of these instructions, bearing such 
 ^^ i^f thP ^^retarVof the Treasury, may, if properly indorsed, be paid 
 
 ^^S^^?tn the saiS ?Ses and regulation7as apply to the payment of original 
 
 chK but no dTpnc™te sLu be paid if the original shall already have been 
 
 paid." (N. R. 4337g.) 
 5/24/17. 
 
 SEC. 38. — FUNDS ON DEPOSIT. 
 
 215 
 
 " In case of the loss of a check issued by a United States disbursing officer or 
 agent who is dead or no longer in the service of the United States, the ullidavit 
 and bond required to be furnished by the owner of said check to the officer or 
 agent in the service of the United States, prior to the issue of a duplicate check, 
 should be forwarded to the Secretary of the Treasury, who will refer them to 
 the proper accounting officer for examinatio'i and the statement of an account 
 in favor of the owner of said check." (N. R. 44371i.) 
 
 " Whenever such an account shall have been stated, and an officer or agent 
 charged with the amount of said lost check, the accounting officer will notify 
 the Secretary of the Treasury, in order that the amount of the check, if remain- 
 ing to the credit of the officer or agent in any United States depository, may be 
 repaid into the Treasury and carried to his credit and to the credit of the 
 proper appropriation." (N. R. 44371.) 
 
 624. Payment of checks.— " Each active designated depository bank shall 
 pay Treasury Department warrants [and] disbursing officers' checks * * * 
 drawn on the Treasurer of the United States, when presented in due course of 
 business, under the same conditions as other checks are now paid. Assistant 
 treasurers and the treasury of the Philippine Islands shall pay all such war- 
 rants and checks, observing the same precautions as at present." (Treas. Dept 
 Cir. No. 5, Jan. 9, 1913.) 
 
 " If the object or purpose for which any check of a public disbursing officer 
 Is drawn is not stated thereon, * * * or if any reason exists for suspecting 
 fraud, the office or bank on which such check is drawn will refuse its pavment." 
 (N. R. 4334g.) 
 
 "Any Treasury draft or any check drawn by a public disbursing officer still 
 in service, which shall be presented for payment before it shall have been 
 issued three full fiscal years will be paid in the usual manner by the officer or 
 bank on which it is drawn, and from funds to the credit of the drawer. Thus, 
 any such draft or check issued on or after July 1, 1909, will be paid as al)<»ve 
 stated until June 30, 1913, and the s:ime rule will apply for subsequent vears." 
 (N. R. 4334a.) 
 
 "Any such draft or check which has been issued for a longer period than 
 three full fiscal years will be paid only by the settlement of an account in the 
 Treasury Department, as provided in section 308, Revised Statutes, and for this 
 purpose the draft or check will be transmitted to the Secretary of the Treasury 
 for the necessary action." (N. R. 4334b.) 
 
 " In case of death, resignation, or removal of any disbursing officer, che<-ks 
 previously drawn by him will be paid from the funds to his cretlit, unless such 
 checks have been drawn more than four months before their presentation, or 
 reasons exist for suspecting fraud." (N. R. 4335-6.) 
 
 "In case of the death, resignation, or removal of a public disbursing offitvr, 
 any check previously drawn by him and not presented for payment within four 
 months of its date will not be paid until its correctness shall have been attesteil 
 by the Secretary or Assistant Secretary of the Treasury." (N. R. 4334f.) 
 
 625. Disposition of paid checks. — "Checks will not be returned to the 
 drawer after their payment." (N. B,. 4335-3.) It is required that they be 
 utilized by the auditors for the verification of vouchers to which thev pertain. 
 (Tr. Dept. Cir. 52, 1907.) 
 
 626. Monthly statement from depository. — "The Treasurer of the Unittnl 
 States * * * shall render monthly statements to officers having public 
 funds on deposit to their official credit * ♦ *. The statements shall show 
 a full and true account, including the date, number, and amount of each 
 check paid, and the date and amount of each item placed to th ^ officer's official 
 credit during the period of such statement." (Tr. Dept. Cir. 52, 1907.) 
 
 " Upon the receipt of a disbursing account statement from the Treasury De- 
 partment it shall be stamped with the date of its receipt; the numbers and 
 amounts of all checks and certificates of deposits entered in the statement shall 
 be verified; in the column 'Date paid' of the check record and on the line 
 
 5/24/17. 
 
 73416"— 18- 
 
 -16 
 
216 
 
 CHAP. IX 
 
 .—DISBURSING GENERAL INSTRUCTIONS. 
 
 Of the record of each check -ported f id In a state^^^^ 
 
 or written the month of '^e statement in «1uch each c»ec^ ,s p ^^ ^^^^^^ 
 
 unpaid or outstanding checks s^"" .^e listed to show tnem pertains; 
 
 of each, and this list shall be a"a<^'\!^/»^he statement to wn en *- 
 
 the sum of the unpaid "--/"ff «°^'f .."^baiLcf sh^wn in the check record 
 
 reported in the statement shou'd «1««1 ^atement cove^rrif the statement and 
 
 on the last day of the month which the f "t«'"«°\,^^;%|^^^^^ immediately to 
 
 ^rTrrawer''.^tfrhVs"taSrt^a^'che^r;U'rS"a^ 
 
 l^rlr'd'^ noTdesire an acknowledgn.ent of the statement '^ (S^ tiaKppro- 
 
 approved J^'^' 1' 1^^^' ^^ ' V^.ti^^^^ all checks issued by disbursing offi- 
 
 or more, stating fullj "^^"^M-^^P""^'^^ 'i, 'i-nwn- the number of the voucher 
 
 fi— f^tlTUr ^^^^{^:^Xnro.^ Of 
 
 .h;7a!j^rrf^ur=^r*^ere-^^^^ 
 
 of all checks drmm in exchange for <^»^^Jf^,fJi"*fJj;„^^^^ so that it 
 
 should be cannoned to account /«^.,f „7«„, ''^^ck/XaVn J^fte /«r«i»fte<i icith 
 will not be necessary to requtre a '"'"/.^fy/^ffl,?™ dated July 14, 1916.) 
 each account rendered." (S- &^-«^„<='//="'" j!^\ti'r^br the above ordCT will be 
 Tiif. list of "exchange for cash checks requireu u^ " ." , r<«,.foir. r^nrtQ 
 
 '"fi^rS of first and last checks drawn.-A list, showing first and last 
 
 628. last o^ .^^^/P""-!^*, (.ase the number, date, amount, payee, and pur- 
 checks drawn stating m each case tne uu , ^ , account current. 
 
 pose shall be forwarded to J^^^^^^^'^^L^^^^^ any dis- 
 
 629. »2>^^ <i^,.^ruSfed sfat^^^^^^^ ^^ that capacity, he will 
 bursing omcer «/ f^ Umt^ States s^wi'^ ^« ^^ ^^^ ,,„y public funds 
 at once inform the o^^etary oi tne xi^uaiuj, ^u^cks if any, he has drawn 
 to his credit in any office or bank ^^^^^^^^^""^^^^^ VntiX satisfactory 
 against the ««^^^.^^^^^^^^^^^^^ furnish^, the whole amount of 
 '^SiToneys wm ^^^^^ the payment of his checks properly payable 
 therefrom." (iS. K. 4;iiJ4e.) 
 
 5/24/17. 
 
 Section 39.— TRANSFEES AND DEPOSITS TO CREDIT OF UNITED 
 
 STATES. 
 
 Note. — For transportation of funds see " Expressage " of funds, paragraph 679. 
 
 631. Transfers. — " In each transfer of funds the receiving officer must state 
 on the receipt given that he holds himself accountable to the United States for 
 the sum received. The officer ipaking the transfer shall state whether the 
 funds transferred were in cash, i. e., currency or by check. If by check, the 
 date, number, and depository on whom drawn must be stated." (N. R. 4311-2.) 
 
 " When transfers have been made to or funds received from more than one 
 officer, the amounts so transferred or received from each officer shall be stated 
 separately." (N. R. 4311-3.) 
 
 A single receipt will be taken in transferring cash. No receipt will be taken 
 in making transfers by check, which shall be drawn to the order of the officer 
 to whom transfer is made. 
 
 The transfer of funds by a disbursing officer In the United States to a dis- 
 bursing officer in a foreign country through the medium of a bill of exchange 
 purchased from a banker in the United States and payable in the currency of 
 the foreign country is not authorized. (Ck)mp. Dec. Mar. 17, 1916.) 
 
 (a) Transfers abroad.—" When not in the presence of the flagship, supply offi- 
 cers of ships may transfer money to each other for disbursement, upon requisi- 
 tions and receipts in the usual form, with the approval of the senior officer 
 present." (N. R. 4354-2.) 
 
 (6) Transfers in United -Stafe*.—" Unless specially authorized by the de- 
 partment, transfers of public funds between officers in the United States, 
 except when made by fleet, squadron, or division paymasters on duly approved 
 requisitions, are prohibited." (N. R. 4351-2.) (But see pars, (c) and (d) 
 below. ) 
 
 (c) Transfers on being relieved.—" When attached to ships • • ♦ officers 
 of the Pay Corps on being relieved shall, unless otherwise directed in their 
 orders, transfer to their successors all public funds due the United States, 
 including balances on deposit in the several depositories, except such amount 
 as may be necessary to meet payments on account of pay to themselves, clerks, 
 or yeomen ; transportation to the United States, if not otherwise provided ; and 
 freight or express charges on accounts and returns." (N. R. 4333-3.) " Checks 
 to cover balances of funds on deposit shall be for the amount shown as still on 
 deposit and unobligated by the analysis of balances on the final account current, 
 the amount to be taken up by the receiving officer as funds received by check 
 and shown in the analysis of balances as in transit until notice is received 
 from the depository that the amount is placed to his official credit." (N R. 
 4333^.) 
 
 {d) Transfers of paid cash vouchers as cash. — When the supply officer, with 
 the approval of the senior officer present, has made pay-roll payments to a 
 vessel not carrying a supply officer in the manner laid down in paragraph 82-2 
 the vouchers may be transferred as cash to the officer carrying the accounts 
 and receipts taken in the regular way, the transaction being treated as a trans- 
 fer of funds. 
 
 (e) *' Public funds in transit for ultimate delivery to some particular offi- 
 cially designated person will be accounted for by officers of the Pay Corps i 
 who, at any time, may be entrusted with the funds while en route to desti- 
 nation, in the following^ m.anner: 
 
 9/13/17. 217 
 
218 SEC. 39.— DEPOSITS TO CREDIT OF UNITED STATES. 
 
 « • ^«c, f>,*» funds will ffive a receipt to the officer from 
 
 - The officer receiving *^5,^^^/^^3^t^>^^^^ clearly the date of the 
 
 whom he received them. The ^«^!^P^. /;";.'* ^^.^ g^iD or station to which 
 
 1 transaction, the names of ^°*^ P^,^^^ ^^^of fu^^ fact^ of 
 
 '^.'^Ar^Strr^^^L-lZ^^^f^^rr... .o^arded to t.e 
 Auditor for the Navy Department " g- A %4a98.) ^^ ^^^ 
 
 rnl?^, Knvnni^^l1v.r*m^Trby tKe^*nrt™e„t. and under the 
 
 "x^L^e^'ot VeXw l.re.%o""eUroS a^T/n t^ maL remittance." 
 
 *\'?pif^n(ls have been reserved from transfer after detachment (par. 631c) 
 •Mf any pSrt of'su'ch'funds "-rv«djr„m transfer r-ajns — ^^nded at^^^^^ 
 
 r .til [:rmX.Sr.dt^ rth^-S^-oJ ^e Sd sLea- <«. U. 
 
 '"^^sits of proceeds of sales, collec. ions and other miscellaneous receipts 
 
 "ttufo^f "^r^X^^ Zy'Z'^TX.r disallowances in the supply 
 
 ""4i^Sot"oVd^:^rL\"!^^^irrhJitr m-ade to the credit of the 
 
 633. ^I^**"?, °{, °*J^%Y"t|: either with the Treasurer, an assistant treas- 
 
 ^^%"Tr"a°L«onal"de1osltory.' as may be authorized, and should be accom- 
 
 ^" WheLvef a''dll*r"iSr<Jffl^r having funds on deposit to his official cr^Ut 
 with the Treasurer of the United States desires to pay such funds into the 
 
 ~hf o^n S.\ T^r^r^r oTtSeXfr^ta^^sTo trS^r'o?«r 
 
 account deposit '». "»^e>,- ™ d^ository bank in whose favor drawn. The 
 ^rlfsrr: "^trnt T=r|. ^^.1 issue the usual certificates of 
 deposit." (Treas. Dept. Cir. Feb. 28, 1913.) 
 9/13/17. 
 
 SEC. 39. — TRANSFERS AND DEPOSITS TO CREDIT OF UNITED STATES. 2 18a 
 
 Whenever a deposit is made by a supply officer to the credit of the United 
 States, the Bureau of Supplies and Accounts should be advised by letter, for- 
 warded direct. (N. I. 5223-35.) Such letter should embrace a specific state- 
 ment giving the source from which received, purpose of the deposit, appropria- 
 tion or fund to be credited, and certificate of deposit number. If to remove 
 items from statements of differences, the items should be enumerated; if from 
 receipts of sales of Government property, it should be stated whether from 
 miscellaneous material, ordnance material, clothing and small stores, or other- 
 wise. (S. A. M. 1069.) 
 
 9/13/17. 
 
Section 40.— COMPTROLLER AND AITDITOR. 
 
 Note. — Correspondence with, see paragraph 132. 
 
 641. Control of accoimts by Treasury Department. — " Under existing iaw 
 all flaims and demands whatever by the United States or against them, ami all 
 accounts whatever, in which the United States are concerned, either as debtors 
 or as creditors, shall be settled and adjusted in the Department of the Treasury. 
 (See sec. 236, R. S.)" (N. I. 4871.) 
 
 642. Comptroller of the Treasury. — (Advance decisions, see par. 643: Ai> 
 peals to, for revision, see par. 923 ; Reopening of accounts, see par. 927.) " Un- 
 der existing law the Comptroller of the Treasury shall, under the direction of 
 the Secretary of the Treasury, prescribe the forms of keeping and rendering all 
 public accounts, except those relating to the postal revenues and expenditures 
 therefrom. (See act of July 31, 1894.)" (N. I. 4872-1.) 
 
 " The Comptroller of the Treasury may prescribe rules to govern the payment 
 of arrears of pay due to any petty officer, seaman, or other person not an officer, 
 on board any vessel in the employ of the United States which has been sunk or 
 destroyed in case of the death of such petty officer, seaman, or person, to the 
 person designated by Taw to receive the same. (Sec. 274, R. S., amended by act 
 of July 31, 1894)" (N. I. 4872-2.) 
 
 643. Advance decisions by comptroller: 
 
 /. Statutory authority. — " Disbursing officers or the head of any executive 
 department may apply for and the Comptroller of the Treasury shall render his 
 decision upon any account involving a payment to be made by them, or under 
 them, which decision, when rendered, shall govern the auditor and the comp- 
 troller in passing upon the account containing such disbursement." (Act July 
 31, 1894, 28 Stat., 208.) 
 
 2. " Applications to the Comptroller of the Treasury, under the act approved 
 July 31, 1894, for his decision upon any question involving a prospective pay- 
 ment, shall be forwarded through the usual official channels to the Navy De- 
 partment, for transmission to that officer." (N. I. 2205-2.) 
 
 The law requiring the comptroller to render an advance decision, upon applica- 
 tion, " contemplates a presentation to the comptroller, where the question is one 
 of law, of all the material facts necessary for its determination, and where the 
 question is one of fact, of all the material evidence in the possession of or ob- 
 tainable by the officer making the application." (14 Ck)mp., 6.) The specific 
 point upon which the decision is desired must be stated. Where statutes are 
 mentioned, the date of the act and number and volume and page shall be given, 
 viz: "Act March 3, 1893 (27 Stat, 612)." 
 
 S. Allowable and excluded questions. — " Any disbursing officer may apply to 
 the comptroller for his decision upon any question which is then before him and 
 involved in a payment which he is authorized to make." (4 Comp., 332.) 
 
 "The Comptroller of the Treasury is authorized to render a decision upon 
 the request of a disbursing officer only when the question submitted is one 
 arising upon a claim or account, then properly before such officer for pavraent." 
 (3 Comp., 529.) 
 
 " A disbursing officer is entitled to ask a decision when the question he pre- 
 sents is involved in an account which he has, by general or special instruction, 
 been directed to pay. When the expense has not yet been incurred, but the 
 decision of the comptroller is desired for the guidance of the department in the 
 use of its appropriations the question upon which a decision is desired should 
 be submitted by the head of the department" (1 Comp., 500.) 
 
 5/24/17. 219 
 
220 
 
 CHAP. IX. — DISBURSING GENERAL INSTRUCTIONS. 
 
 •• The comptroller would not be justified * * * to render a decision on a 
 hvDothetical case involving only a question of law, and his decision of such a 
 K^n would^^^^ be official if rendered, and would afford no legal protection 
 to a disbursing officer making payment under it." (Comp. Dec., Feb. lb. 1^6) 
 
 " Thf Comptroner of the Treasury is not authorized to render decisions to 
 disbursing officers upon questions of law pertaining to payments which have 
 
 ""^IT'lld^oXr"^.^^^^^^^ of returns to, see par. 901; 
 
 Sta^iiients and removal of differences, see par. 921 et seq.; Reopening of ac- 
 counts s^ par. 927; Advices to, bill of exchange, see par. 558; Advices to, de^ 
 S to^rldit of United States, see par. 633; Correspondence concerning j^ 
 U^tSl men^ par. 695.) " Under existing law the Auditor for the Navy De- 
 partmeTshSf deceive and examine all accounts of salaries and incidental ex- 
 S^^S of the office of the Secretary of the Navy, and of all bureaus and offices 
 K? his XXon, all accounts relating to the Naval Establishment Marine 
 Porns Naval Academy, and all other business within the jurisdiction of the De- 
 Sent o?\heNavJ and certify the balances arising thereon to the D^^SjO" 
 S? Bookkeeping and Warrants and «en^forthwith a copy of each certificate to 
 the Secretary of the Navy. (See act of July 31, 1894.)" (N. I. 4873.) 
 5/24/17. 
 
 Section 41.— PECUNIARY RESPONSIBILITY. 
 
 651. Besponsibility for funds. — An officer of the Pay Corps is accountable 
 for all Government funds received into his custody, and, subject to the further 
 provisions of this paragraph, will be held pecuniarily responsible, in the sum 
 involved, for all funds expended or not on hand for which he fails to produce 
 vouchers in required form as evidence that the funds were disposed of in accord- 
 ance with law and regulation. 
 
 (a) Money charged but not received. — "Although an officer may be charged on 
 the books of the Treasury with the amount of requisitions made in his favor yet 
 he is not held accountable for money until it shall have come to his hands." 
 (N. R. 4311-1.) 
 
 ( b ) Funds lost through loss or capture of vessel. — " In every case of the loss 
 or capture of a vessel belonging to the Navy of the United States, the proper 
 accounting officers of the Treasury, under the direction of the Secretary of the 
 Navy, are authorized, in the settlement of the accounts of the paymaster of such 
 vessel to credit him with such portion of the amount of the provisions, clothing, 
 small stores, and money with which he stands charged on the books of the 
 Auditor for the Navy Department as they shall be satisfied was inevitably lost by 
 such capture or loss of a public vessel ; and such paymaster shall be fully exon- 
 erated by such credit from all liability on account of the provisions, clothing, 
 small stores, and money so proved to have been captured or lost. (Sec. 284, 
 R. S.)" (N. R. 3004-2.) 
 
 (c) Funds or vouchers lost imthout fault. — "The Court of Claims shall have 
 jurisdiction to hear and determine the following matters : 
 
 * * * Third, the claim of any paymaster, quartermaster, commissary of 
 subsistence, or other disbursing officer of the United States, or of his admin- 
 istrators or executors, for relief from responsibility on account of capture or 
 otherwise, while in the line of his duty, of Government funds, vouchers, records 
 or papers in his charge, and for which such officer was and is held responsible." 
 (Sec. 1059, R. S.) 
 
 " Whenever the Court of Claims ascertains the facts of any loss by any pay- 
 master, quartermaster, commissary of subsistence, or other disbursing officer, in 
 the cases hereinbefore provided, to have been without fault or negligence on the 
 part of such officer, it shall make a decree setting forth the amount thereof, and 
 upon such decree the proper accounting officers of the Treasury shall allow to 
 such officer the amount so decreed as a credit in the settlement of his accounts." 
 (Sec. 1062, R. S.) 
 
 "A public officer, when he assumes the responsibility of an office ♦ ♦ ♦ 
 especially the custody of money * * * undertakes in and by that a.ssuniption 
 that he will bring to bear in the discharge of his duties the exercise of that care 
 and diligence which a cautious, prudent, and diligent person applies to his own 
 affairs. His responsibility is not to be measured by the highest possible require- 
 ments, but upon a reasonable basis of caution and diligence." (Decision of Court 
 of Claims under the foregoing statute. ) 
 
 (d) Funds illegally disbursed. — ^An officer of the Pay Corps is not responsible 
 for illegal payments made by order of the commanding officer, if such order has 
 been protested and reiterated as provided in paragraph 665. 
 
 A commanding officer was held responsible for overpayments resulting from 
 an erroneous entry in the ship's record of a man's rating, and for subsequent 
 overpayments on another vessel resulting from a similar erroneous certificate 
 
 5/24/17. 221 
 
222 CHAP. IX. — DISBURSING GENERAL INSTRUCTIONS. 
 
 on the man's transfer accounts, such entry and such certificate being required 
 Oy article 20. A. G. N., to be accurately made by him. (Comp. i>ec. uct. ^o, 
 
 - in tlip face of a specific certification of the nurse's status and an absence of 
 facts calling for or even suggesting inquiry I can not believe that it was 
 required of the paymaster that he should search the record to determine the 
 truth of the certified fact. Considering an isolated case like this we may be 
 prone to say that the paymaster might have ascertained the facts and might 
 have discovered that the payment was excessive, but the question is whether in 
 the absence of facts putting him upon inquiry it was his duty to do so, and if it 
 was his duty to do so in this case then it is the duty of every disbursing otticer 
 before paying any officer or employee to search the record as to every one of 
 them or make all payments at his peril. Vigilance is required ; pay rolls may 
 not always furnish protection, and responsibility may not be evaded, but a rule 
 impossible of general application can not be properly invoked against a dis- 
 bursing officer in a particular case." (21 Comp. 317; see also 21 Comp. 24o, 
 
 357 ) 
 
 An officer of the Pay Corps unless negligent, is not responsible for illegal 
 payments resulting from errors made in pay accounts by the officer who previ- 
 ously carried the accounts. ( See par. 652. ) _. ^ ^ , , * ^r^ 
 
 A disbursing ofllicer having made payments in accordance with decisions of the 
 office of the Comptroller of the Treasury construing the act governing them 
 is protected as to such payments by said decisions, and the amounts so paid can 
 not be disallowefl in his accounts upon a different construction of law. (Comp. 
 
 Dec. Jan. 21, 1907.) „ ,, . . , ,, 
 
 The principles enunciated in decisions of the comptroller are applicable to all 
 cases arising under statutes therein construed, whether occurring before or after 
 the date of the decision (Comp. Dec. June 5, 1906) ; but where payments had 
 been made in good faith in accordance with regulations and long continued prac- 
 tice, a disbursing officer was held not responsible for those made prior to date 
 of decision. (Comp. Dec. Feb. 9, 1907.) 
 
 A disbursing officer is responsible for illegal payments made through failure 
 to take advantage of records from which reliable information may be had. 
 " The accounting officers have no authority to give credit for illegal payments 
 though claimed on equitable grounds." (Comp. Dec. Aug. 23, 1906.) 
 
 A disbursing officer making payment to a person other than the one certified 
 by the administrative officers as entitled to receive payment is held responsible 
 for the payment. (Comp. Dec. Dec. 2, 1916.) „ , ^ 
 
 A disbursing officer is entitled to credit for proper payment to an enlisted man 
 who had fraudulently enlisted where payment was made without knowledge of 
 the fraud and prior to the recision of the contract by the Government. (Comp. 
 
 Dec. May 31, 1905.) ^ ^, ^ . ^ ,^ ^* 
 
 A disbursing officer who falls to take up on his account current a deposit of 
 an enlisted man Is liable for the amount of such deposit, together with Interest 
 on same from the date of deposit to the date of the man's discharge and r^ay- 
 ment of deposits. (Comp. Dec. Feb. 27, 1909.) 
 
 A disbursing officer was held " not responsible for payments made to a man 
 held for trial for fraudulent enlistment, who was later tried and convicted, 
 when there was no evidence that the pay officer received any notice that the 
 man was being held for trial or that there was anything to put him on his 
 inquiry in regard to the matter before making said payments." (CJomp. Dec. 
 
 Apr. 28, 1909.) ^ , , ^ ^ t ^ t 
 
 " There is no presumption of indebtedness arising from former service and I 
 am not aware of any regulation Imposing upon a paymaster In the Navy the 
 duty of investigating, upon reenlistment, the account of a man under a previous 
 enlistment." (Comp. Dec. Apr. 7, 1914 ; see also Comp. Dec. Feb. 13, 1914.) 
 
 "An officer can not be held responsible for payments to any person who has 
 been removed from the Navy, unless the officer making the payment has received 
 official notification of the fact." (N. I. 4944.) 
 5/24/17. 
 
 SEC. 41. — PECUNIARY RESPONSIBILITY. 
 
 223 
 
 (e) Payments improperly vouchered.—A supply officer Is responsible for pay- 
 ments covered by vouchers not in such proper form as to be satisfactory to the 
 Auditor for the' Navy Department. 
 
 652 Besponsibility for disbursements made by others.— An officer is 
 chargeable, subject to the following decisions, with Illegal disbursements made 
 by other officers. If resulting from his errors or negligence. 
 
 In 37 MS Comp. Dec. 424, May 7, 1906, it was held that "as a general rule 
 the paymaster who transfers an account should be held responsible for the cor- 
 rectness of the balance transferred, and that the paymaster who receives the 
 'account is justified in presuming at all proper checkages for causes occurring 
 prior to the dates of the transfer had been made unless It Is apparent from the 
 balance transferred that a certain checkage had not been made, or other cir- 
 cumstances or notice that should put him on his inqulr>\ 
 
 "An officer In possession of all the facts necessary to enable him to pay an 
 enlisted man Is responsible for an overpayment made by him even though the 
 overpayment resulted from an erroneous balance transferred to him by the 
 officer from whom he received the account." (Ck)mp. Dec. Mar. 30, 1912.) 
 
 A paymaster who receives the accounts of a man from the deserters roll with 
 a notation on the transfer that the balance due at date of desertion should be 
 checked If he Is convicted of desertion, and who credits the account with said 
 balance but on transfer neither makes the checkage, nor puts said notice on the 
 transfer papers. Is responsible for the overpayment caused by said noncheckage 
 made by a subsequent paymaster who hnd no knowledge that said checkage had 
 not been made. (Comp. Dec. May 2, 1906.) ^ , ^ ,. ^ ^ ^^ 
 
 The accounts of an enlisted man convicted of fraudulent enlistment were 
 transferred with a credit balance to a prison ship on the date preceding the 
 date on which the sentence took effect. The balance due at date of desertion 
 was never checked. It was held that the paymaster receiving the account ' was 
 responsible for the overpayment resulting from said noncheckage, because it 
 was apparent from the credit balance shown on the transfer that the aniount 
 due on date of conviction had not been checked." (Comp. Dec. May 2, 1906.) 
 
 When an officer, whose duty It Is to do so, falls to request the discontinuance 
 of the allotment of a deserter, and such failure results in an Illegal payment to 
 the allottee after the deserter Is so declared, the amount of such illegal payment 
 is chargeable to that officer. (Comp. Dec. Jan. 30, 1909.) .^ . ^^ ^ ^ , ^, ^ 
 If a request to stop an allotment is not acknowledged, it is the duty of the 
 officer carrying the accounts to make inquiry, and to take steps necessary to 
 protect himself from liability. If he falls to do this, he Is liable for overpay- 
 ments made on the allotment. (Comp. Dec. Nov. 10, 1908.) 
 
 5/24/17. 
 
Section 42.— CLAIMS AND DISBTTRSEMENTS. 
 
 Note. — Disbursements in particular, see Cliapter XI, Public bills, and Chapter XII, 
 Pay rolls ; Vouchers and returns, see Chapter X:iII, Disbursing returns. 
 
 661. Claims, involving other than routine payments on account of pay or for 
 supplies or services regularly procured, will be acted upon as below |)rovideil. 
 
 Claims must be definite and specific (6 Comp. 456; 11 MS. Comp. 717; Dig. 
 1902, p. 244) and must be accompanied by all papers necessary to fully establish 
 the facts. 
 
 (a) Claims for pay. — " Any difference of pay or allowa«nces to which an officer 
 or enlisted man is entitled may be credited by an officer of the Pay Corps on his 
 current rolls, provided that in cases where such credits are differences notetl in 
 the administrative analyses of pay rolls and accounts of the Marine Cori^s that 
 fact be noted as the authority therefor ; and provided further, that in all other 
 cases of credits for any period not borne on his rolls said officer or enlisted 
 man presents a complete statement of his accounts signed by the officer or officers 
 upon whose rolls he was borne during the period in question. The officer making 
 the credit shall note over it why it is made and the period of time that it 
 embraces and shall file as vouchers with his rolls the orders, letters, or other 
 papers which establish the correctness of the credit. No credit will be made, 
 however, of any pay or allowances which accrued at any time prior to the 
 two fiscal years preceding the current fiscal year." (N. I. 4888-1.) 
 
 "All requests for credit of pay and allowances accruing during d periiul 
 prior to the two fiscal years preceding the current fiscal year or other requests 
 which for any reason an officer of the Pay Corps may decline to grant shall 
 be made the subject of a claim on the Auditor for the Navy Department. In 
 such case the claimant shall forward with the claim, in addition to the papers 
 required by paragraph one, a certificate of the officer carrying his accounts that 
 he has not paid and will not pay the amount claimed." (N. I. 4888-2.) 
 
 (b) Claims payable on public bill. — Documents required, see par. 671 a, b. 
 When authorized, as provided in paragraph 679, the supply officer will settle as 
 therein provided certain expense claims of civilians, travel expense claims of 
 officers abroad, and incidental expense claims connected with the operation of 
 the ship. All travel claims in the United States, unless otherwise directed by 
 the department, and all unusual or nonroutiue claims, including damages, sal- 
 vage, demurrage, claims on implied contracts, etc., should be forwarded to the 
 Bureau of Supplies and Accounts for action. 
 
 " The word ' expense ' means expenditure, outlay, or disbursement of money. 
 The words ' actual and necessary expenses only,' as used in the Statutes, mean, 
 it would seem, real expenses, and were intended to fence against apimrent, 
 constructive or imaginary expenses." (Comp. Dec. Oct. 26, 1907.) 
 
 662. Disbursements — General tests of validity. — It is the duty of the supply 
 officer to scrutinize all prospective disbursements and transactions involving 
 future disbursements (Purchases, par. 481, et seq. ; Pay-roll credits, par. 691 et 
 seq. ; Change of pay, par. 714) and should their propriety be questionble, to 
 request an advance decision (par. 643) or to decline to act, whichever eoui*se 
 may be proper. Such disposition of the case, however, is permissible only with 
 the approval of the military superior, who is authorized to insist on the payment 
 (or purchase or credit) being made, in which case the supply officer is author- 
 ized to make payment under protest as provided in paragraph 665. 
 
 The general legality of a prospective transaction should be submitted to the 
 following tests: 
 
 5/24/17. 
 
 225 
 
226 
 
 CHAP. IX.— DISBURSING — GENERAL INSTRUCTIONS. 
 
 SEC. 42. CLAIMS AND DISBURSEMENTS. 
 
 227 
 
 (a) General authority.— '* The authority of disbursiujr officers^ o make pay- 
 ments is restricted to the payment of fixed salaries, bills for supplies purchased 
 ™nd approved, and other similar demands which do not require for the ascerUun- 
 ment of thSr validity the exercise of judicial functions in weighmg evidence 
 ™r ?n the application of general principles of law. The question involved in the 
 claiir presenteil is a mixed question of fact and law, and requir^ a determina- 
 tion of thV effect and of the sufficiency of the evidence submitted in support of 
 the claim It is a claim therefore which, in my judgment, a disbursing officer is 
 not authorized to pay, but one which is clearly within the jurisdiction of the 
 
 ^^Th)^'Facts ^d^^ide'nce thereof. (Substantiation of citizenship, see par. 
 701-2 1— "Unless otherwise provided by law, each transaction conducted by an 
 officer agent, or employee of the Government of the United States (which when 
 complked will require the payment of money from the Treasury or payment 
 to be made therefor or thereon by a disbursing officer or agent of the Govern- 
 ment of the United States) shall be evidenced by a written or printed signed 
 document or series of documents which shall contain a complete record of such 
 transaction ♦ ♦ ♦ Each statement of fact contained in such document 
 or documents shall be certified or otherwise verified by a person who in regular 
 line of duty shall have knowledge of the fact or facts certified or otherwise 
 verified by him, and who when certificate is made shall state in his certificate 
 that he has personal knowledge of the facts certified or otherwise verified 
 (Treas. Dept. Cir. 35, May 20, 1911.) For papers required and form thereof, 
 see " Public bills," paragraph 671, and Chapter XI, " Disbursing— Pay rolls 
 
 " Disbursing officers are not required to make payments on merely formal evi- 
 dence If thev are not satisfied that the facts are in substance such as to justify 
 oavment thev are authorized and it is their duty to require reasonable expla- 
 nation or further evidence. (See 5 Comp. 410.)" (14 Ck)mp. 328.) 
 
 "A paymaster may, of course, use his own judgment as to the evidence upon 
 which he will make payments, but the payments are made at his risk, and in 
 failure to take advantage of the records from which reliable information may 
 be had he increases the danger of making illegal disbursements. (Comp. Dec. 
 
 "information furnished from the ship's records must be ci)nsidered reliable. 
 
 (Comp. Dec. Aug. 23, 1906.) , „„^ ^>.^ 
 
 " Where records or other necessary data have been lost or destroyed, and the 
 disbursing officer is thereby prevented from determining the correctness of any 
 claim pesented to him, the same should not be paid by him, but should be for- 
 warded to the proper auditor for adjustment, with such information as may be 
 in the disbursing officer's possession." (12 Comp. 721.) 
 
 (c) Sanction of regulations and practice.— Vf hen a departmental regulation 
 " is in conflict or inconsistent with law, it must yield to the superior authority 
 
 of the statute." (7 Comp. 268.) ^ ^ ^^ . ,i 4. k «« 
 
 \ regulation was on March 22. 1906, construed by the comptroller to be con- 
 trary to law " It was by authority of this regulation that the beneficiaries paid 
 bv the appellant were employed. Since a long time before the passage of the 
 prohibitory law referred to it has been the unbroken practice to employ the 
 beneficiaries and pav them for the services. The accounts containing these dis- 
 bursements have been examined and settled and the credit for the payments 
 allowed by the auditors and second comptrollers under the old system of ac- 
 counting and by the Auditor for the Navy Department under the present system. 
 The appellant made the payments In good faith and with no benefit to himself, 
 but with the knowledge of and in accordance with the said regulation and long- 
 continued practice. I am of the opinion, from all the circumstances above 
 stated that the appellant should be allowed credit for the payments made to 
 the beneficiaries before March 22, 1906. See decision of April 11, 1905 (MS. 
 Comp. Dec. vol. 33, p. 144.) See also United States v, Macdaniel (7 Pet. 1). 
 (Comp. Dec. Feb. 9, 1907.) 
 5/24/17. 
 
 (d) Sanction of comptroller's decisions.— ''A disbursing officer who pays a 
 claim about which there may be any doubt without availing himself of the 
 comptroller's ruling, which, whether right or wrong, protects the officer fully, 
 can have no just ground for relief." (4 Comp. 198.) Applications for specific 
 advance decision, see paragraph 643. 
 
 "An advance decision rendered by the Comptroller of the Treasury under sec- 
 tion 8 of the act of July 31, 1894 [see par. 643], is conclusive upon the auditor 
 and comptroller only as to the particular payment involved in the question 
 presented." (Digest Comp. Dec. 1902, p. 286, quoting 5 MS. 538.) 
 
 " Each payment was in accordance with the decision of this office made in 
 construing the act * * *, in cases based upon facts exactly like those 
 involved in these payments. The payments were also made prior to the decision 
 of the Court of Claims construing said act. Mr. Stickney was a disbursing 
 officer, and, having made these payments in accordance with the decisions of 
 this office construing the act governing them, is protected as to such payments 
 by said decisions, and the amounts so paid can not be disallowed in his accounts 
 upon a different construction of the law." (Comp. Dec. Jan. 21, 1907.) A 
 new construction of the law, contrary to former rulings, applies to computations 
 made subsequent to the date of such decision, or to the date a disbursing officer 
 received notice of such decision, provided reasonable diligence was exercised to 
 obtain notice. (Comp. Dec. Apr. 11, 1905.) (See par. 663, " Change of law.") 
 
 "A statement made by the Comptroller of the Treasury in an advance de- 
 cision upon a statement of facts submitted by a disbursing officer, which is 
 broader than the facts stated rendered necessary, is a mere dictum, and is not 
 binding upon the Auditor or the Comptroller in the settlement of the account 
 of the disbursing officer." (5 Comp. 562.) 
 
 (e) Sanction of Zaw?.— Transactions involving payments must be scrutinized 
 as to their legality under the statutes governing the various classes of expendi- 
 tures as referred to in Chapter X, " Disbursing— Public bills," and Chapter XI 
 " Disbursing— Pay rolls," and as to their validity under general provisions of 
 law as quoted in the succeeding paragraph. 
 663. Disbursements — Prohibitions : 
 
 Additional compensation.—'' No officer in any branch of the public service, or 
 any other person whose salary, pay, or emoluments are fixed by law or regula- 
 tions, shall receive any additional pay, extra allowance, or compensation in 
 any form whatever, for the disbursement of public money, or for any other 
 service or duty whatever, unless the same is authorized by law, and the appro- 
 priation therefor explicitly states that it is for such additional pay, extra allow- 
 ance, or compensation." (Sec. 1765, R. S.) 
 
 " It is held by decisions of the courts and of this office that these statutes 
 are not applicable to cases where two distinct offices, places, or employments 
 with the compensation of each fixed by law or regulation are held at the same 
 time by one person ; but they are held to prohibit the payment of additional pay 
 extra allowance, or compensation to any officer or person in the public service 
 whose salary, pay, or emoluments are fixed by law or regulation, unless such 
 additional pay, extra allowance, or compensation is fixed by law or regulation 
 and appropriation made therefor. This rule applies even though the additional 
 services are rendered outside of office hours or during vacation." (Comp Dec 
 Mar. 20, 1911.) 
 
 Advances and prepayments.— '' ^o advance of public money shall be made 
 in any case whatever. And in all cases of contracts for the performance of 
 any service, or the delivery of articles of any description, for the use of the 
 United States, payment shall not exceed the value of the service rendered or 
 of the articles delivered previously to such payment." (Sec. 3648, R. S.) 
 
 Advance payment for transportation of persons is permitted by tlie act of 
 April 27, 1904 (see par. 679). j uci ui 
 
 5/24/17. 
 
228 
 
 CHAP. IX.-^DISBURSING GENERAL INSTRUCTIONS. 
 
 SEC. 42. — CLAIMS AND DISBURSEMENTS. 
 
 229 
 
 The annual appropriations for transportation authorize the advjince of c^^^^^^ 
 to enlisted men in lieu of subsistence and transfers en route. (See pars. 517-51». 
 Advances to shore patrol, see par. 679, Subsistence.) 
 
 The Revi^cHl Statutes, Section 1563, authorize such advances as the Preshlent 
 may dirm to persons in the naval service employed on distant stations. (N. R. 
 
 ^T;s!^n.:i^t^^TUe payment of an amount due a claimant to a person desig- 
 nated bv him is prohibited by the provisions of section 347 < UevsedbU^^^^^ 
 relative to the transfer and assignment of claims against the United States. 
 
 ^^\m^uuents-^o trustee process, garnishment, injunction, or attachment can 
 be re%^ z^l by officers of the Government in respect of monies due creditors 
 ol the L^U^l States. (Army Pay Manual, 1910, quoting Digest 2d Comp., section 
 
 ^^7^JT/«tr-" Where the law itself has been ch^ * * the law 
 
 gov^ns'f roi(. the date it goes into effect, and any payment made contrary thereto 
 although in accordance with previous practice, must be ^^^J^'i^ci be illegal and 
 cre^lit therefor denied by the accounting officers." (Comp. Dec, Utxy 27, 1907.) 
 rSpp nar 662d change of construction of law.) 
 
 >^i^fawVJro««rf.. -Claims not founded on contracts, either express or im- 
 pli^T Ct iiponTereV equitable or moral grounds, can only be paid after direct 
 
 ''''^^:i:Z^n^'^e:sJ^ ^nJ^to^^^ -edit for niegal payments 
 
 though claimed on e^iuitable grounds." (Comp. Dec, Aug. -3. 1.KJ0.) 
 
 "^T^Ucdncss of payee and orcrpa^menf^.-'' Where a per^^^^^^ 
 
 and cre<litor of the Unitetl States in any form the officers of the Ti easury Depart 
 
 n ent ^^"ettling the accounts, not only have the power but are required in the 
 
 I^lonpr dischar-e of their duties to set off the one indebtedness against the other, 
 
 Tn^l to alU>w and cermy for payment only the balance found due on one side or 
 
 tht> ntlipr" (17 Ct CIS., 327; Comp. Dec, Mar. 2, 1910.) 
 
 *^" No money sliallbe paid to any person for his eonipensation who }^^^^^ 
 
 to the United States until he has accounted for and paid into the Tieasurj all 
 
 «iim«« for which he may be liable." ( Sec. 1766, K. b. ) 
 
 "Money accruns from eonmu.te<l rations and from the eonnnutation for 
 quarters mfly be paid regardless of the person's indebte.!ness." (N. R. 430a-2.) 
 
 *^"?l'^o?-,Ti«nTnofpa\®^i.l shall not he commuted in advance, nor shall com- 
 mutS raS «o"to "liquidate indehtclness to, the Gover..ment except when 
 desired bv the individuals for whom commuted. (N. K. 4460.) 
 
 Exemption of deposits. (See par. 749.) „„ qoq \ 
 
 Tr-ivel allowance is not an offset against indebtedness. (See par 828.) 
 "Crnnvn^nt other than such as are produced by authorized advances will 
 hP invSlv m^all wed, whether made in money, clothing, or small stores, 
 ^cei^ln" payments ?<^^^^^^^ commutation of rations and such advances in clothing 
 oS^stmras may have been made by the previous order of the comm^^^^ 
 officer of a ship, on the gi-ouiid that they were necessary for the hea th and 
 ^m?ort of the men, which order must be produced. A general approval of the 
 ^li ;« whiPh thP advances are charged will not be sufficient." (N. R. 4457.) 
 
 /V^^Vcc p« « l>^^ym-"ts for the Government by indirect means 
 
 is n" b^e to abu^, a^^^ * ♦ it should be discouraged." (Comp. Dec, Dec. 2, 
 
 ^^JZTloltfac1-X contract provided for liquidated damages in the sum of 
 iline^davX default of contractor in completion of work. Extension of time 
 was CTan?LTv the department and the di.sbursing officer made f u 1 Payment 
 wMcf was disallowed bv the auditor on the ground that the extension did not 
 Tome uX the ter x!s of the contract, which provided that " in the absence of an 
 pxnress aS^eem^^^^ to the contrary no addition to, or omissions from 
 
 o? changerin the ^^^?k or materials herein specifically provided for shall be 
 
 5/24/17. 
 
 construed to extend the time fixed herein for the final completion of the work. 
 * * * The parties having liquidated the damages to result from delav in 
 completion of the contract, evidence is inadmissible to show that the Govern- 
 ment suffered no actual damages or inconvenience by reason of such delay.** 
 (Comp. Dec, Sept. 13, 1911.) 
 
 Wasteful expenditures. — "Officers shall avoid any unnecesary expenditure 
 of public money or stores and, so far as may be in their power, prevent the 
 same in others. Officers shall be held accountable for any wasteful or im- 
 proper expenditure that they may direct, authorize, or knowingly permit" 
 
 ' -IM . XV. iDuT — 1, ) 
 
 664. Disbursements — Specific authority. — "No money which may be placed 
 in charge of an officer of the Pay Corps by order of, or authoritv from, his com- 
 manding or superior officer, or of the Treasury or Navy Departments, shall be 
 used or paid without the sanction or approval of either his immediate command- 
 ing officer, the commander in chief of the fleet, the commander of the squadron, 
 division, or station to which he belongs, the Auditor for the Navy Department, 
 the Comptroller of the Treasury, or the Secretary of the Navy." (N. R. 4307.) 
 
 The autographic signature of an officer empowered to direct the disbursement 
 of money is required on vouchers. No delegation of his authority is permitted. 
 (Comp. Dec, Apr. 24, 1905; Aug. 14, 1907.) (See par. 136.) 
 
 " When an officer of the Pay Corps has received, or has been authorized or 
 directed to pay over any public money without the previous knowledge or sanc- 
 tion of his immediate commanding officer it shall be the duty of the former to 
 report to him forthwith the amount received or paid and the authority under 
 which he acted." (N. R. 4308.) 
 
 665. Disbursements under protest.— " When ordered by his commanding 
 officer to make an expenditure of money or stores which an officer of the Pay 
 Corps believes to be illegal or contrary to regulation, the latter shall state in 
 writing the grounds on which he objects to obeying the order and request that 
 the order be reiterated in writing. On the receipt of such order the expenditure 
 shall be made." (N. R. 4309.) 
 
 " Disbursement of public moneys or disposal of public stores made by a dis- 
 bursing officer pursuant to an order of any commanding officer of the Navy shall 
 be allowed by the proper accounting officer of the Treasury in settlement* of the 
 accounts of the officer upon satisfactory evidence of the making of such order 
 and of the payment of money or disposal of stores in conformity with it ; and 
 the commanding officer by whose order such disbursement or disposal was made 
 shall be held accountable for the same. (Sec 285, R. S.)" (N. R. 4310-1.) 
 
 " The foregoing, however, does not authorize an advance of public money by 
 an officer of the Pay Corps to the commanding officer or to any other person by 
 his order. The disbursement presupposes an indebte<lness, and whether the 
 objects for which the indebtedness accrued were sanctione<l or not by law or 
 regulation, an officer of the Pay Corps would be entitled to a credit for payment 
 therefor, when made by order of the commanding officer ; but the disbursement 
 must be for some service or articles furnished in accordance with law." (N. R. 
 4310-2.) 
 
 " The commanding officer will be held accountable by the Navy Department 
 for every expenditure of funds or property made by his authority ; but in order 
 to charge a commanding officer with pecuniary responsibility for a payment 
 made by his order under paragraph 1 of this article it is necessary that there 
 should be a compliance with Art. R. 4309, for in the absence of such written 
 order from the commanding officer, after a statement of objections has been 
 duly made, the officer of the Pay Corps and not the commanding officer will be 
 held responsible." (N. R. 4310-3.) 
 
 " The Secretary of the Navy is a civil officer and not a commanding officer of 
 the Navy within the meaning of section 285 of the Revised Statutes." (CkympL 
 Dec, Sept. 13, 1911.) 
 
 5/24/17. 
 
 73416"— 18- 
 
 -17 
 
230 CHAP. K.— DISBURSING— GENERAL INSTRUCTIONS. 
 
 receipt (except when receipt is ^'^^/'^'erlf ore no vM for a payment 
 payment is made in cash, i. e- cujrem^y ^nerei^e n, p ^^^^j^ 
 
 F£%^V^rp"a;SK..?n1nS^^^^^^^^^ ^.ngie receipt oniy." 
 
 ^^•iTaToker charged with the «^>>---^:„f rbe^'^rwrr^^^^^ 
 receives, or transmits to the Treasury D^ [^f "^ Stalls without having paid 
 any receipt or voucher from a creditor of to^L nU^^^^ disbursement, or in 
 
 rh o^c^? to ^M-- uVoTthTa^o^S ^;e.^fl^ in such receipt or voucher. 
 (Sec. 5496, R. S.)" (N. R. 4317.) 
 
 5/24/17. 
 
 CHAPTER X. 
 DISBURSING— PUBLIC BILLS. 
 
 Note. — Purchases, see par. 481 et seq. ; general provisions as to dlsbareements, „^ 
 par, 662 et seq. ; bills covering purchases by fleet, division, or squadron paymaster, see 
 par. 72 ; bills for ships not carrying supply officers, see par. 82. 
 
 Section 43.— PREPAKATION AND PAYMENT OF BILLS. 
 
 671. Documents required. — The following papers are required to be in hand 
 before preparation and payment of a public bill, and they must subsequently be 
 attached to the original of the latter to be forwarded with the quarterly re- 
 turns to the Treasury Department: 
 
 (a) An original, itemized, certified bill, with unit prices, and with all dis- 
 counts applied on the face thereof, must be submitted by the dealer or other 
 claimant (except where inappropriate, as in the case of commuted rations, etc.) 
 " expressed in the currency of the country, or in the same currency in which the 
 transaction is entered in the merchant's books and accounts. ♦ * * Should 
 there be a difference between the public bill and the merchant's bill, such differ- 
 ence shall be explained on the latter, but in no case shall the items, quantities, 
 prices, extensions, or footings in the merchant's bill be altered in any respect." 
 (N. I. 4484-1.) 
 
 On the face of his bill the claimant must make the following certificate over 
 his signature: "Certified correct and jufet; payment not received." Such cer- 
 tificate may be dispensed with, provided the claimant signs a similar certificate 
 on the face of the original copy of the public bill. (Tr. Circ. 52, 1907.) 
 
 A claim for reimbursement should be accompanied by receipted subvouchers, 
 fully covering it when practicable, and by claimant's certificate that the ex- 
 penses were actual and necessary and that the amounts claimed were actually 
 expended, such certificate to explain the absence of all subvouchers not sub- 
 mitted. 
 
 (&) Original authorization. — ^The authority for every purchase of supplies or 
 procurement of services (except under bureau or supply office contract) must 
 be evidenced by the original approved requisition, duly signed by the proper 
 officers, but the authority for purchases of an incidental nature, such as those 
 failing under Title V (par. 943), may be evidenced by the commanding officer's 
 original written order. In the event of the loss of the original of a requisition, 
 a copy shall be attached to the public bill, with a memorandum signed by the 
 supply officer and the commanding officer, stating that the original has been lost, 
 that the ship's records have been examined and show that payment has not 
 previously been made, and that such notation has been made in the records as 
 will prevent a duplication of payment 
 
 In the case of reimbursement claims, the authority under which the claimant 
 incurred the expenses (except routine expenses for postage, telegrams, etc.) 
 must be evidenced by the original orders or other authority under which he 
 acted. The originals of such orders will be indorsed by the supply officer with 
 the date and amount paid, and return to the claimant ; a cert&ed copy, to in- 
 clude such indorsement, shall be filed with the public bUL 
 
 6/24/17. 
 
232 
 
 CHAP. X. — DISBURSING — PUBLIC BILLS. 
 
 SEC. 43. — PREPABATION AND PAYMENT OF BILLS. 
 
 233 
 
 (c) Proposal and acccptance.-Where supplies are P^^^^f ^,,^"^^^^*'*^ 
 prociired under written proposal and acceptance, such PJ^^^^^^^^' ^^^^^ ^^.^^ 
 ance shown on the face thereof, should accompany the ^^^^ \*?l^„^^^^^^i ^^^ 
 thereof and be filed with the auditor as^J^quired by section 3.43, ^^^^^^ S^^J 
 utes. (Comp. Dec. Aug. 13, 1908; Oct. 31, 1910. Auditor. Mar. 29. 1912. S. A. M. 
 
 ^^72 PromDtness in preparation.—" Public bills for deliveries accepted shall 
 be JrepTrTanTforwar^^^ * * * in order that dealers may 
 
 ilvrn^JiS-asion to address letters of inquiry or complaint to the department. 
 
 (N I. 4691.) 
 673. Preparation of public bills (S. & A. Form 51) = ^ 
 
 1 Far one ship only-" No public bill shall represent purchases for more 
 
 *^rD«L'-Public''bins1^^^ the correct dates on which stores are re- 
 
 ceived or services rendered, also the dates when the purchases were actually 
 
 -TsJrX ^^^iSZ::':^^ .-...-Each public bill ^^^^^^^^^^^^ 
 
 ^.^t^st^?^^^^^^^^^^^ oTpVorfiiTyr f Xuid '^.^.a''^^U''^i^''^ 
 
 ""^Thfllifrearappropriation. and title chargeable shall be entered on the public 
 bill. Except WheVe stores have been purchased under "General account of ad- 
 vance^^Naval supply account" (par. 934a), the appropriation concerned In any 
 expenditure, and the bureau having cognizance of the ^^^^^^^.^.^^^^^^f^ftleJ 
 reference to the Digest of Annual Appropriations in force at the time. (Titles. 
 
 "^ArjuW^biufSrlpared for material which is taken up in the Naval Supp^^ 
 Account must quote " General account of advances, N. S. A., Title X .whereas 
 o^uWic bills prepared under an appropriation the material must not be taken 
 iin in the Naval Supplv Account. S. A. M. 3879. i.,^„„ 
 
 '^^' Section l690, Revise! Statutes, provides that ' all balances of JPP^^t'"^ 
 contained In the annual appropriation bills, and made sP«"fi^« "f/^J Sfch fiSS 
 nf iinv fiscal Tear and remaining unexpended at the expiration of sucti nscai 
 jear?8haUonl^;^' applied to the^payment of expenses P'operly incurred durmg 
 tMt year, or to the fulflllment of contracts properly "ade.'^'th'n that year 
 wid balaAces not ne«led for such purposes shall be carried to the surplus 
 
 ^f'Reo^iJiof^f^ltce.-Tbe number of the requisition and date of approval 
 shtll te eTter^ (K I 448a^), or similar reference to other authorization 
 If the re^uSn w other authorization has been filed with a Public b'U of 
 rTrinrdntP reference •<hall be made to the number and date of such public bill. 
 PayLente for IrTcfes or ^rvices covered by separate requisitions should be 
 
 '"TpZo^'Z':ZtoTe reterence-lt tr. proposal «f »-P^- ^^t 
 been fli«I with a public bill of prior date, reference shall be made to the num- 
 ber and date of such public bill. (S. A. M. 2021.) ... u 1 „» c «. i 
 
 ^6 Data Z to method of p«rcft«.e.-The '°f ™<^ '»"f «,V''^ ''iV'must t 
 Form 51, approved by the Treasury Department August 27, 1907, must be 
 
 T''c^.r«c?r°f^'S.-« pu^chts^is'S^Vureau contract, the number of the 
 ^ntr«^ shall b^ Sred desi^ated thus: " Bu." If on a supply office contract, 
 r number of the Sract sMll be entered, followed by name of station or 
 
 ''Tc'I^Zr^tavfiieaof^^iel contracts are in force, explanation must 
 hP made of purchases from dealers other than the contractor. 
 
 J^^l^ oTdel^ery of provisions purchased under annual and quarterly con- 
 tracts must be noted. (S. A. M. 1945.) 
 
 5/24/17. 
 
 10. Dealer's invoice number, if appearing on his bill, shall be entered. (S. 
 A. M. 1286.) 
 
 11. Entry and arrangement of items. — " The name, number, or quantity, price 
 of each article, and amount in the currency of the country, with its equivalent 
 amount in United States money at the legal or authorized rate, shall be dis- 
 tinctly specified." (N. I. 4483^.) "The latest classification shall be adhered 
 to in the arrangement of items." (N. I. 4483-3. see par. 153.) 
 
 12. Corrections of prices or quantities, see paragraph 671a. 
 
 13. Certificate of inspection and reception. — " The public bill shall bear a cer- 
 tificate by the head of department for which the supplies were purchased that 
 the articles were inspected as to quality and quantity and received into his 
 custody." (N. I. 4483-1.) 
 
 14. Certificate of purchase must be made by the purchasing officer as indi- 
 cated on Form 51. 
 
 15. Check reference. — " When payment is made by check or bill of exchange, 
 no receipt shall be taken, but instead there shall be noted on the public bill 
 the date, number, and the amount of the check, and the depository on whom 
 drawn, or, in the case of a bill of exchange, its number and amount, and 
 whether drawn on the fiscal agents or the Secretary of the Navy." (N. I. 
 4483-4.) 
 
 16. Memorandum copies (/?. d A. Form 51-a). — See also par. 678.) ** Unless 
 required by law, vouchers shall not be* taken in exact duplicate, triplicate, etc. 
 Only one copy of a voucher, the original, shall contain signed certifications, 
 approvals, and receipts. As many copies in memorandum form duly authenti- 
 cated if desired, may be taken as administrative requirements demand." (Tr. 
 Circ. 52, 1907.) 
 
 All copies must be perfectly legible. 
 
 " One memorandum copy of each public bill shall be forwarded to the Bureau 
 of Supplies and Accounts with the quarterly schedule of disbursements. 
 
 " One memorandum copy shall be retained by the officer making payment 
 for his files. 
 
 " The supply officer shall forward a memorandum copy of every public bill 
 as soon as practicable after it is paid to the commander in chief for the files 
 of the fleet paymaster. 
 
 " He shall also furnish heads of departments with memorandum copies of 
 public bills pertaining to their departments in lieu of invoices, and memo- 
 randum copies to the bureau concerned, except to the Bureau of Supplies and 
 Accounts and the office of the Secretary of the Navy. 
 
 "A memorandum copy of each public bill in payment for coal or fuel oil 
 shall be mailed to the Bureau of Supplies and Accounts immediately upon 
 preparation." (N. I. 4484-4 to 8.) 
 
 674. Approval before payment. — (See pars. 21 and 664.) The signature of 
 the commanding officer must appear on the public bill as indicated on Form 51. 
 
 675. Payments to defaulting contractors. — " A contractor who is in default 
 under a contract with the United States should not be imid by a disbursing 
 officer the balance due to him on other contracts until his liability for the 
 default has been ascertained and adjusted." (2 Comp. 429.) (See par. 506.) 
 
 676. Payments should be by check. — All bills for supplies within the United 
 States should be paid by (iovernment check. Bills outside the United States 
 should be paid in the same manner whenever it is possible to have checks 
 accepted at full value. 
 
 677. Time of payment. — Bills will be promptly paid. Bills covering daily 
 or frequent deliveries will be settled monthly and upon sailing from port. 
 
 5/24/17. 
 
234 
 
 CHAP. X.— DISBURSING PUBLIC BILLS. 
 
 SEC. 43. PREPARATION AND PAYMENT OF BILLS. 
 
 235 
 
 678. PubUc bill table- 
 
 Title. 
 
 ObJeoL 
 
 X 
 X 
 X 
 
 X 
 
 X 
 
 c 
 
 B 
 B 
 
 A p prop ri ation. 
 
 Mein<nimd\un copies (Fonn 61a). 
 
 Naval supply account 
 stores. 
 
 Provisions 
 
 Ship's stwe supplies 
 
 Clothing 
 
 of 
 
 P 
 
 DorK 
 
 C 
 
 C 
 
 V 
 
 V 
 V 
 
 Coal and fuel oil 
 
 Ammunition, Medical and 
 Marine C«t>s supplies. 
 
 Consumable supplies on 
 nongeneral supply ships. 
 
 Equipage-.....-.-.- — ■- 
 
 Eguipage (Medical and 
 Marine Corps). 
 
 Equipage, nongeneral sup- 
 ply ship. 
 
 Repairs to equipage 
 
 Repairs to ship 
 
 Monthly ration vouchers 
 (Form233i). 
 
 Services chargeable to 
 ship. 
 
 Services of a general na- 
 
 General account 
 
 advances. 
 
 Provisions, Navy 
 
 do .- •-• 
 
 Clothing and small 
 
 stores fund. 
 General account of 
 
 advances. 
 Annual ctmcemed. ... 
 
 .do. 
 
 .do. 
 .do. 
 
 .do. 
 
 ture. 
 
 Freight - 
 
 Crew's entertainment . 
 
 Provisions, Navy. . 
 
 Annual concerned. 
 do 
 
 Freight 
 
 Ship's store profits . 
 
 . UTUess aesired. copies ot public bills other ttan tho«, under Title B and O. A. A.-N. S. A. need not 
 '*.!S*ca^'oV,LV7farr^e"w?X'.«wK officer in charge P. * C. depot. 
 . SSSSS; S^ippUe^ and'Accounts, Form 516. 
 
 ♦ Head of department concerned. r.«s^ 
 
 • E^ept SuppUes and Accounts and Secretary's Office. 
 •Statement of ships' store profits. 
 
 679. Public bills by objects. — „„, 4«i ^ t*,- 
 
 following classlflcatloo is designed to Indude ^'»»;74«»",J^f7„'Jf^«t,J,»| "governing sucl. 
 
 gf/t?/^* ^'c^eT^ey%{v% ^?ilVc?4TeV'di'X-?t'- fSSTX "cTa'sSaJ^^ 
 '^Tr^^^^^y^Srr^icS^^-^^ tld-ernel-lS IScfudl .ns.rnctions governing the 
 "&r"k?1Sat™o??onrr&ng to claims, see paragraph 661 et .e,. 
 
 .^ _. . „ /rrsH^ v\ "Rills for advertising are allowed by the accounting 
 
 offi'c^rs^wl^e^n ^^^^^^^ of thiwritten authority of the^ecre- 
 
 ^fr^of tSe Navy and a certified copy of the advertisement" (N. I. 4946-2.) 
 
 5/24/17, 
 
 "All advertisements, notices, proposals for contracts, and all forms of ad- 
 vertising required by law for the several departments of the Government may 
 be paid for at a price not to exceed the commercial rates charged to private in- 
 dividuals, with the usual discounts, such rates to be ascertained from sworn 
 statements to be furnished by the proprietors or publishers of the newspapers 
 proposing so to advertise. (Act of June 20, 1878.)" (N. I. 4946-3.) 
 
 Brokerage. — Payment forbidden, see paragraph 488. 
 
 Canal tolU (Title C). — " Payment of canal tolls for vessels of the Navy pass- 
 ing through the Suez Canal shall be made by drafts on the fiscal agents at 
 London [see par. 560] at the rate of 25.20 francs for a pound sterling Such 
 pavment shall not be made in specie." (G. O. 140, Sept. 2. 1903.) Payment 
 will be made on the basis of the " net tonnage for the Suez Canal " as laid down 
 for individual ships In the Navy Register. 
 
 Carriage hire (Title V). — "The expense of travel by vehicle or train In con- 
 nection with visits of ceremony abroad is a legitimate charge against the appro- 
 priation 'Pav, miscellaneous.'" (Comp. Dec. Nov. 21, 1907.) The si>eclfic 
 nature of the business requiring the hire of a carriage and the necessity there- 
 for must be shown on the face of the public bill for same. (S. A. M. 520.) 
 
 Where conditions (at Vera Cruz) were "unusual and extraordinary" cost of 
 carriage hire by officer of Marine Corps a proper charge against " Contingent, 
 Marine Corps." (Comp. Dec. July 22, 1915.) 
 
 Candidates— Expenses of. — "No allowance shall be made for the expenses of 
 persons undergoing examination for appointments, except as provided by law for 
 midshipmen." (N. R. 4540.) ^ . . . .^ 
 
 Cash advanced on transportation requests (Title V), as authorized in the 
 annual appropriation acts, shall be accounted for monthly on public bill under 
 Title V and the proper appropriation (par. 517). The public bill shall be sup- 
 ported by subvouchers in the form of individual receipts (S. & A. Form 256), 
 which should state the object of the travel. 
 
 Charter of a t?e««el.— The fourth copy of the charter party (par. 495) shall be 
 attached to the original of the public bill. 
 
 Collection charges on checks, see " Expressage of funds," below. 
 
 Commissions and inquiries.—'' No accounting or disbursing officer of the Gov- 
 ernment shall allow or pay any account or charge whatever growing out of, or 
 in any way connected with, any commission or inquiry, except courts-martial or 
 courts of inquiry, in the military or naval service of the United States, until 
 special appropriations shall have been made by law to pay such accounts and 
 charges. (See 3681, R. S.)" (N. R. 4304.) 
 
 Containers. — See paragraph 305. 
 
 Coal.—^ee " Fuel " below. 
 
 Damages.— Clsiims for damages should be referred to the bureau. 
 
 Delivery charges, payable under same title as stores purchased, see para- 
 graph 193. * 
 
 Dentists' hills.— Where an officer receives an injury in line of duty requiring 
 the services of a dentist, payment is authorized under section 1586, Revised 
 Statutes. (Comp. Dec., Mar. 15, 1915.) 
 
 Emergencies and extraordinary requirements. — Where obligations of this 
 character have been Incurred and there is no appropriation available for their 
 payment other than "Contingent, Navy," bills for supplies and claims for 
 reimbursement of expenses of this nature should be forwarded to the depart- 
 ment for approval before payment unless such approval has been obtained. 
 
 Entertainment (Title V).— "Under the broad power conferred upon the Sec- 
 retary of the Navy by the act of March 2, 1907, appropriating funds for the 
 contingent expenses of the Navy for the fiscal year 1907, to expend said appro- 
 priation * for such purposes as he may deem proper,' he is authorized to make 
 an allotment therefrom, in his discretion, for the payment of the expenses of 
 the entertainment of the naval authorities of another nation by officers of 
 the Navy of the United States." (14 Comp., 344.) 
 
 5/24/17. 
 
236 
 
 CHAP. X. — DISBURSING — PUBLIC BILLS. 
 
 Expressage and freight (Title V, appropriation "Freight, Supplies and 
 Accounts"). — "Transportation charges on shipments made direct from a 
 ship, where such charges are payable by the Government, shall be paid by 
 the supply officer of the ship" (N. I. 4405-5), except in the case of shipments 
 over land-grant or bond-aided railroads (see par. 270a), in which case the 
 vouchers should be forwarded to S. & A. for settlement by the Auditor for 
 the Navy Department. Transportation charges on. shipments received by a 
 vessel will not be paid by the supply officer. 
 
 "Public bills for payments of freight shall be accompanied by the accom- 
 llished original bill of lading." (N. I. 4484-3.) Loss of bill of lading, see 
 paragraphs 272-273. Bills should be r»repared on S. & A. Forms 51 and 51a. 
 
 When the accomplished bill of lading or other advices from the consignee 
 show that articles were missing or damaged in the shipment, public bill should 
 be prepared in favor of the last carrier, unless otherwise expressly stipulated, 
 for the full amount of the freight charges; the freight charges unearned by 
 reason of lost articles should then be deducted on the face of the public bill 
 and the bill paid. At the same time a claim should be made upon the last 
 carrier for the value of lost articles and the amount of damage to damaged 
 articles, and collection made as a separate transaction simultaneously with the 
 pavment of transportation charges. 
 
 if settlement on this basis can not be made, and is refused except upon 
 full payment without deduction, and if such action becomes necessary in order 
 to secure the stores or material, payment may be made in full, under protest, 
 and the full particulars reported to S. & A, with all papers necessary to the 
 presentation of claim upon the transportation company. 
 
 The prepayment of charges for transportation is prohibited by section 3648, 
 Revised Statutes. " The rules or customs of railroad, express, or other private 
 companies, however reasonable, can not supersede an express provision of a 
 statute, and if those companies decline to render service except on such terms 
 the inconvenience must be borne until the statute is modified or repealed." (4 
 Comp., 544, overruling 3 Ck)mp., 181. ) 
 
 Charges by express companies for transportation for the Government over 
 land-grant railroads are not subject to deduction on account of aid received by 
 j<uch railroads by grant of land. (7 Comp., 334.) 
 
 Exprcssage of funds (Title V, appropriation "Pay, miscellaneous').— No 
 allowance will be made to any disbursing officer for expenses charged for col- 
 lecting money on checks, except the unavoidable payment of express charges 
 for money brought from a distant point. Such charges may be paid on public 
 bills under appropriation ' Pay, miscellaneous.' " ( N. R. 4335-5. ) 
 
 There is no authority for the payment of insurance for the transportation 
 of Government funds. (Comp. Dec., June 16, 1916.) 
 
 f'uel. — Public bills for fuel not furnished by the Government to ships operat- 
 ing under the general supply system ordinarily will be paid by the supply 
 officer carrying the accounts of such vessel. For instructions relative to invoic- 
 ing and pavment of public bills for fuel, see " Fuel," under paragraph 305. 
 
 "A memorandum copy of each public bill in payment for coal or fuel oil 
 shall be mailed to the Bureau of Supplies and Accounts immediately upon 
 preparation." (N. I. 4484-8.) This copy shall be inscribed "For coal section. 
 Bureau of Supplies and Accounts." 
 
 All public bills for coal should state the full trade name, how delivered 
 (whether on board, trimmed, or alongside), and the unit price per ton. (N. I. 
 
 4483-3.) 
 
 Funeral expenses (Title V, appropriation "Contingent, Medicine and Sur- 
 gery"). — Public bills for funeral expenses must be approved as provided in 
 paragraph 495. 
 
 5/24/17. 
 
 SEC. 43. PREPARATION AND PAYMENT OF BILLS. 
 
 237 
 
 Interment of remains — retired enlisted men. — Man dying at a naval hospluiU 
 indigent, body not claimed, expenses of interment may be paid from "Contin- 
 gent, Medicine and Surgery." (Comp. Dec. Sept. 19, 1914.) 
 
 Ice. — Contracts for ice for ships visiting navy yards and stations are usually 
 made by the local supply officer under authority of an approved Naval Supply 
 Account requisition. Ships' supply officers requiring ice should procure a copy 
 of the ice contract at the port where they desire deliveries and be guideil by 
 the instructions contained therein as to placing of orders and reporting receipts. 
 The quantity of ice received by each ship will be invoiced to it by the local 
 supply officer, who also will prepare the public bill covering payment. 
 
 The supply officer of the ship will take up the invoice in the Naval Supply 
 Account (Title X) and make distribution of cost as follows: Ice used for cool- 
 ing drinking water will be stubbed out and charged ,to " Fuel and Transporta- 
 tion," but without charge to the ship's money allotment ; ice used for preserva- 
 tion of fresh provisions will be invoiced to the provisions account as a charge 
 to " Provisions, Navy." At ports where no ice contracts are in effect and supply 
 officers of ships place their own contracts, they also will prepare the public bills 
 therefor. 
 
 Should purchase be made under General Account of Advances, the item 
 will be taken up in the Naval Supply Account and the cost distributed the 
 same as if obtained at a yard where a contract is in force. Should purchase 
 be authorized against appropriation " Provisions, Navy," the public bill will be 
 inscribed Title X and the cost taken up on the Provisions return (Form 36) 
 and a copy of the public bill submitted with that return as a voucher. Should 
 the purchase be authorized against appropriation " Fuel and Transportation," 
 the public bill will be inscribed Title C, in which case no further accounting is 
 necessary as the appropriation and cost charge is made directly from the infor- 
 mation appearing on the schedule of disbursements where the public bill in 
 payment is listed. (See Ice, par. 305.) 
 
 Laundry (Title C) for the sick is payable from the appropriation "Contin- 
 gent, Medicine and Surgery." The comptroller decided February 12, 1913. that 
 a fireman who also did laundry work for the medical department *' held two 
 separate employments, each with its own duties and its o^yn comi)ensiition, 
 fixed by law or regulation, and under the ruling in United States, r. Saunders 
 (120 U. S., 126) he is entitled to the compensation of each; provided they were 
 compatible, and the duties of each were fully discharged." 
 
 Medicines and medical treatment (Title C. appropriation "Medical Depart- 
 ment " ) . — " Officers and enlisted men of the Navy and Marine Corps, when on 
 duty at a place where there is no naval hospital, may be sent to other hospitals 
 upon the order of the commander in chief or the senior officer present, and the 
 expenses of such persons shall be paid from the naval hospital fund; and no 
 other charge shall be made against their accounts than such as are made for 
 persons under treatment at naval hospitals." (N. R. 4532-1.) 
 
 " Expenses incurred by an officer of the Navy for medicines and medical 
 attendance shall not be allowed unless they were incurred when he was on 
 duty, and the medicines could not have been obtained from naval supplies, or 
 the attendance of a naval medical officer could not have been had. (Sec. 
 1 586, R. S. ) " ( N. R. 4534-1. ) 
 
 Medical expenses for accident not in line of duty. Department's construction 
 of the words " line of duty " is that one hurt while " attending to his own per- 
 sonal business or pleasure " is not in a " duty status within the meaning of sec- 
 tion 1586 of .the Revised Statutes." (S. A. M. 3343, citing case of Lieut. Com- 
 mander Foote.) 
 
 A private marine taken ill or injured while absent from duty and away from 
 the facilities furnished by the Government for such care when injured or 
 ill * * * must bear the expense of such medical attention as may be nec- 
 essary. (Comp. Dec. Apr. 6, 1915.) 
 
 5/24/17. 
 
238 
 
 CHAP. X. — DISBURSING PUBLIC BILLS. 
 
 "All claims for expenses incurred for medicines and medical attendance shall 
 be forwarded to the Bureau of Medicine and Surj^ery for examination and 
 approval. After approval such claims shall be forwarded to the Bureau of 
 Supplies and Accounts for payment by such officer as he may designate Claims 
 shall be accompanied by receipted bills and all other papers pertaining thereto. 
 
 (N. R. 4534-3.) 
 
 Mileage, see " Traveling expenses." «, ^ ^ * 
 
 Miscellaneous expenses.— '' No part of the contingent fund appropriated to 
 any department, bureau, or office shall be applied to the purchase of any articles 
 except such as the head of the department shall deem necessary and proper to 
 carry on the business of the department, bureau, or office and shall, by written 
 o?der, direct to be procured." (Sec. 3683, R. S.) "Section 3683 only applies 
 to cases where an appropriation has been made In a lump sum for contingent, 
 Incidental, or miscellaneous expenses, or under words of like import, and where 
 Congress has specifically designated appropriations for enumerated items, as for 
 • contingent, incidental, or miscellaneous expenses.' " (2 Comp. 44.) 
 
 Newspaper and telephone contracts.— '' ^o subscriptions for newspapers or 
 contracts for telephone service shall be made without the express authority of 
 the department." (N. I. 4945-1.) 
 
 " Bills for such expenditures shall not be sent to the Secretary of the Navy 
 for approval unless the expenditures are in excess of the amount which the 
 Secretary has authorized to be expended." (N. I. 4945-2.) 
 
 Patrol (Tit\e C).— (See also Subsistence, below.) "Actual expenses of offi- 
 cers while on shore patrol duty " are payable from " Pay, miscellaneous. (Act 
 
 ^ "'officers who are entitled to commutation of rations are. while on duty with 
 the shore patrol, entitled to reimbursement for actual and necessary ex- 
 penses ♦ ♦ * but should not receive credit for commutation of rations for 
 the period for which subsisted on shore at Government expense." (Comp. Dec. 
 
 '^^PilVi'ale^ (T\t\e C).— In the employment of pilots by commanding officers 
 " preference shall be given to licensed pilots, and they shall not be paid more 
 
 ^^^CoTst pUols shall' not be employed except by special authority from the 
 Navy Department, and when employed shall not be paid local pilotage. (N. K. 
 
 ' Postage, telegram, radiogram, and caDle (Title V) charges may be paid 
 monthly under " Pay, miscellaneous," on one public bill, with all subvouchers 
 
 " " Public bills covering payments for telegrams or cable messages shall be 
 accompanied bv the originals or certified copies thereof, except in cases of con- 
 fidential messages, when the officer sending them shall certify that such mes- 
 sages were of a confidential character and in his judgment it would be preju- 
 dicial to the public Interests to disclose their contents ; that they were actually 
 transmitted, are correctly stated, and were day or night messages, as the case 
 mav be The voucher shall also show whether directions were given to trans- 
 mit the messages over bond-aided lines. The amount paid for the transmission 
 mu^^t be noted on each telegram or cable message In United States currency. 
 (N*^ I 4484-2 ) " In all cases where It Is practicable, vouchers for money paid 
 for* messages shall be obtained and filed with the account." (N. I. 5351.) 
 
 Copies of telegrams covered by public bills for sundry services must be re- 
 ceipted by agent of telegraph company. (S. A. M. 3690 ) , , , 
 
 CoDles of messages must In all cases show date and place from which sent. 
 
 "Within the continental limits of the United States, the telegraphic rates 
 make a minimum charge for a regular message of twenty words. Including ad- 
 dress and signature." (N. I. 5344-1.) , „ . * 
 
 The following rates for Government messages are fixed by the Postmaster 
 General for the fiscal year ending June 30, 1915: 
 
 5/24/17. 
 
 «IEC. 43. — PREPARATION AND PAYMENT OF BILLS. 
 
 239 
 
 " For day messages containing not more than twenty words, exclusive of place 
 from and date, twenty cents, not exceeding one thousand miles, and one cent 
 for each additional word. One-quarter of this rate to be added for each five 
 hundred miles or fraction thereof, but no rate on a message of twenty words to 
 be more than forty cents, nor on an additional word more than two cents. The 
 rate between all points In any State, Territory, or the District of Columbia 
 shall be twenty cents for twenty words, and one cent for each additional word. 
 
 " For night messages not exceeding twenty words, exclusive of place from 
 and date, fifteen cents for any distance within two thousand miles, and for 
 greater distances twenty-five cents; In each case one cent for each additional 
 word. 
 
 " Instead of computing the actual distances of transmission, the distance for 
 payment shall in all cases be taken absolutely to be the number of miles between 
 the capital of the State or Territory, or from the city of Washington, if from 
 within the District of Columbia, from within which (whatever the place) the 
 message Is sent, and the capital of the State or Territory, or the city of Wash- 
 ington, If within the District of Columbia, within which (whatever the place) 
 the message is received," according to the distance table published by the Post- 
 ma ster General 
 
 "When a Government (official) radiogram for the Navy Department is trans- 
 mitted from a naval vessel through a naval shore radio station, the necessary 
 charges of forwarding companies are paid by the Superintendent of Naval 
 Radio Service. Should bills for forwarding charges on such radiograms be 
 presented by commercial companies either to the ship of origin or to the shore 
 station, they should be referred by supply or disbursing officers to the Superin- 
 tendent Naval Radio Service, Radio, Va. 
 
 "When a Government (official) radiogram for the Navy Department is filed 
 locally at a naval radio station, shore, or ship, and forwarded through a com- 
 mercial radio station, shore, or ship, all necessary charges including forward- 
 ing charges should be paid at point of origin to the Navy mall clerk, electrician 
 in charge, or other authorized person representing the Naval Radio Service. 
 
 "When a Government (official) radiogram for the Navy Department Is filed 
 directly with a commercial telegraph, telephone, or radio system, supply or dis- 
 bursing officers should pay all necessary charges to the company operating the 
 office of origin." (S. A. M. 3600.) 
 
 " Radiograms of persons In the naval service may be accepted on board 
 vessels without payment for the ships' sending charge, but all other charges In 
 connection with the forwarding of the traffic to destination will be collected 
 from the sender. Such traffic when destined to points on shore will be for- 
 warded to the nearest shore station open for commercial business, whether 
 naval or commercial station." (Commercial Traffic Regulations for U. S. Naval 
 Radio Service, approved by Secretary of the Navy, July 1, 1915.) 
 
 For list of radio signatures to official messages from bureaus and offices 
 under Navy Department, see General Orders 262. 
 
 Private property lost or destroyed (see also par. 445). — The supply officer 
 is not authorized to pass upon claims for reimbursement for loss of effects. 
 Such claims should be submitted to the auditor. The act of March 2, 1895 (28 
 Stat., 962) provides for reimbursement of loss due to marine disaster in time 
 of peace, and section 290, Revised Statutes, provides for reimbursement not ex- 
 ceeding one month's pay for loss due to destruction of the vessel in time of war. 
 
 Claims for reimbursement for private property destroyed In Government 
 work should be forwarded to the department. " The head of a department has 
 authority to liquidate claims arising upon ♦ * * Implied contracts for the 
 value of property taken for use In the service of his department. (7 Comp. 
 517.)" (Comp. Dec. July 31, 1902.) 
 
 Provisions. — (Title X, appropriation " Provisions, Navy ".) Public bills cover- 
 ing payment for provisions purchased under the annually and quarterly contracts 
 shall have noted thereon the place at which delivery of the provisions was 
 
 5/24/17. 
 
240 
 
 CHAP. X. — DISBURSING PUBLIC BILLS. 
 
 SEC. 43. PREPARATION AND PAYMENT OF BILLS. 
 
 241 
 
 made If one public bill coVers deliveries made at two or more places, the 
 S^antities of each item delivered at each place shall be separately stated. At 
 ?hPm)rrof New York each public bill should show whether the provisions were 
 obta^iSl under the contract for " East River and navy yard," " North River," or 
 "'Wins^lle'^^^ I ," delivery ; at the port of Norfolk, whe^^^^^^ de^ivenes were 
 purchased under the contract for "Hampton Roads Va o^ ^orf^k, va^ 
 Tn thP pisp of Durchases under contracts awarded by the supply omcer, navy 
 iardPug^t sound Walh., each public bill should indicate whether the pur- 
 cSaL wire made under the contract for "Navy /^^rd ^uget Sound^^^ 
 " Seattle, Wash.," or " Tacoma, Wash." ; and n the case of PJJ^chas^ made 
 iin.iPr oontracts awarded by the Navy purchasing officer, San * ra^cisco, i^ai., 
 
 uactr ATJiew York these copies will be forwarded to the ^^Ply^^f^ft,'" 
 charge of provisions and clothing depot. (S. A. M. 3536.) Ihe miormaiion 
 
 vovv "\ In lieu of rations stopped on account of enlisted men being subsisted 
 Kher m'e^sl""han thl genera'i mess, a commutation of 30 cents ^^^aay wm 
 be paid monthly to treasurers of the messes concerned. Thirty cents a nay 
 Shan in leases be deemed the commutation price of the Navy ration. (R. S. 
 
 ^■^n' enlisted man returning to his ship from release from civil authoritl^ 
 buVwCwaTnoT?«rmitted to resume his duties until some time later, Is entltl«J 
 to cTmSTati^ns from date of his reporting for duty after release by civil 
 
 "pa^erts 4m rc^r,^lfv "he monthly ration voucher (S. & A. Form 233) 
 m^fJu of Dublic WU (Forai 51). The voucher must be supported by the com- 
 mnnd^n^oCer's order (™& A Form 41) directing the payment of commuted 
 rt?ons^s?"nK names of tke men, pay roll numbers, inclusive dat^ of commu- 
 = -iKe dates Of a ^.^nce, a-^"?, »-rnrruld'''l?e ^^d 
 rt the" end^'^f^fhe month VwhlcTil is^JS^. and includ^ in the schedule 
 
 "'•MfalZsTopiSf for SiCed men of the Navy and Marine Corps shall be 
 commut^ for thTartuat period of time during which they art not drawn. 
 
 ^^'Tht^mber of rations to he commuted for chief petty officers' mess and 
 fnr men of the raessman branch is left to the discretion of the commanding 
 offlcTr bm no enTstel^man shall be allowed to commute his ration and subsist 
 hS'f without special authority from the Bureau of Navigation. (N. I. 
 
 ^^he rations of enliste.! men shall be commuted only upon the written order 
 
 «^*leTaron'lfnofpav'aidshalfiyiL commuted In advance, nor shaU 
 commuted ™t?onl go to'^liquidate indebtedne^ to the Government, except when 
 ^^;,.«/i Ki7 thP individuals for whom commuted." (N. R. 44bU.) 
 %^e ration is not a par of the pay, but is a limited allowance by the Gov- 
 .rnmpnt under certain conditions defined by law. Commutation of rations by 
 threnHst^ men '^^ a right, but an allowance granted only by Executive 
 authority." (N. I. 4547.) 
 5/24/17. 
 
 Repairs to a merchant vessel, seized on the charge of violating the neutrality 
 laws, are, if actually necessary for the preservation of the vessel, " properly 
 chargeable to the appropriation ' Contingent, Navy,' provided that the expendi- 
 ture is considered as legitimate and is approved by the Secretary of the Navy." 
 (Comp. Dec. Sept. 27, 1911.) 
 
 Reicards. — (Title V.) "A reward not exceeding fifty dollars may be offered 
 by a commanding officer for the delivery of a deserter and one not exceeding 
 twenty-five dollars for the delivery of a straggler into the custody of the naval 
 authorities at such place and within such time as may be prescribed in general 
 or specific instructions issued by the department (Bureau of Navigation), or, in 
 the case of a marine, by the commandant of the corps. This reward paid for 
 the delivery of a deserter or straggler, in no case exceeding fifty dollars or 
 twenty-five dollars, respectively, shall be checked against the accounts of such 
 deserter or straggler and shall be in full satisfaction of all expenses for arrest- 
 ing, keeping, and delivering such deserter or straggler other than the expense of 
 telegraphing. In extraordinary cases where by reason of the distance to be 
 traveled the amount of such reward will not compensate transportation may be 
 furnished, upon the order of the Navy Department (Bureau of Navigation) or 
 Commandant of the Marine Corps, as the case may be, to the civil officer from 
 the place of arrest to the place of delivery and the return of such officer, in 
 addition to the reward of fifty dollars or twenty-five dollars, as the case may 
 be." (N. R. 3635.) (AppropriatiiDn, "Transportation, Navigation.") 
 
 "A reward for the apprehension of an officer shall not be offered unless spe- 
 cially authorized by the department, or on a foreign station by the commander 
 in chief." (N. R. 3639.) 
 
 " When a deserter surrenders himself or is delivered on board any ship of the 
 Navy, * ♦ ♦ expenses for his apprehension, transportation, and subsistence 
 shall be paid on public bill and checked against his account." (N. I. 4902-3.) 
 
 " Money paid for rewards or expenses of deserters or stragglers and checked 
 against their personal accounts is regarded as an authorized overpayment, and 
 must in all cases be shown on public bills approved by the commanding officer. 
 When such checkages are to be made on the * Deserters' roll ' the Bureau of 
 Navigation or the Commandant of the Marine Corps shall approve the public 
 bills if practicable." (N. I. 4903.) 
 
 A civil officer who in delivering deserters has incurred expenses for transpor- 
 tation over land-grant roads may be reimbursed only in the amount it would 
 have cost had the Government procured transportation for him. (Comp. Dec. 
 Apr. 27, 1904.) 
 
 Where deserter is delivered to naval authorities at a place other than that 
 named in the offer of reward the proper settlement is to pay the reward less the 
 expense to the Government to return prisoner to place named in the reward. 
 (Comp. Dec. July 30, 1914.) 
 
 A civil officer returning to proper authorities a voluntarily surrendered de- 
 serter is entitled to reimbursement for expenses incurred in making the delivery. 
 (Comp. Dec. Jan. 4, 1916.) 
 
 An enlisted man was declared a deserter; no reward offered; subsequently 
 surrendered to civil officer, who made delivery to naval authorities, claiming 
 certain expenses. At request of Navigation and on order of the commanding 
 officer the civil officer was paid a reward of $50. This amount was greater than 
 the expenses claimed. Expenses allowed; excess difference disallowed. ((Ik)mp. 
 Dec. Feb. 5, 1914.) 
 
 No reward can be paid to the finder of a body recovered without previous offer 
 of reward, even though one was offered later for the recovery of other bodies 
 lost in the same accident. (Ck)mp. Dec. Oct. 12, 1907.) 
 
 " Payment of a reward to the finder of a lost boat, the property of the United 
 States, which had been lost at sea, is not authorized where no reward had been 
 
 5/24/17. 
 
242 
 
 CHAP. X. — DISBURSING — PUBUC BILLS. 
 
 SEC. 43. — PREPARATION AND PAYMENT OF BILLS. 
 
 243 
 
 offered prior to the return of the property." (11 Comp., 741.) But if claimed 
 
 as salvage, see salvage, below. ^ . . „..«^;«„ «ka or.^ 
 
 The senior officer present may authorize a reward of not exceeding $50, and 
 commanding officers a reward not exceeding $20, for the recovery of lost tor- 
 pedoes. Rewards will be paid on requisition for services and chargeable to 
 "Ordnance and ordnance stores." A reward exceeding $50 may be recomr 
 mended, but approval of Bureau of Ordnance is required before payment. 
 
 (G O 245 1916 ) 
 
 Salis, expenses o/.— (Title 21, "Proceeds of sales.") (See par 227.) "All 
 expenses attending the preparation for and holding of sales [of condemned 
 stores] shall be paid from the proceeds thereof." (N. I. 4 < 16-1.) , . . ^, « 
 
 Sah-aac— (See also Rewards, above.) The amount of salvage to which the 
 finder of a lost boat is entitled must be fixed by agreement between the Secretary 
 of the Navy and the claimant. (Comp. Dec. Feb. 8, 1907.) 
 
 Ship's store profits.—'' Payment for articles purchased and services procured 
 under the provisions of the second paragraph of the preceding article [see par 
 4731 shall be made by the supply officer of the ship upon the written order of 
 the commanding officer, on public bills, under ' Ship's store profits. Navy. The 
 orders of the commanding officer shall be attached to the originals of the public 
 bills transmitted to the Auditor for the Navy Department as the supply officer s 
 authority for making the expenditures." (N. I. 4509.) „ ^ , , 
 
 State charges.— K State can not impose its authority over Federal vessels; 
 therefore quarantine charges so imposed are without warrant of law, and pay- 
 ment for such charges is illegal. (Comp. Dec. Apr. 2, 1907.) 
 
 Suhsistence.—{T\t\e V.) (See also Patrol and traveling expenses; Sub- 
 sistence en route, see par. 517.) The method of furnishing subsistence to men 
 entitled thereto at Government expense is a matter of administration, provided 
 the method adopted is not contrary to law. (Comp. Dec. Dec. 16, 1912.) 
 
 " Subsistence furnished to enlisted persons attached to ships, when unavoid- 
 ably detained on shore under orders, or absent therefrom by authority for one 
 dav or more, must be charged to appropriation ' Provisions, Navy, for the fiscal 
 year in which the subsistence is furnished. During the time of such subsistence 
 their rations shall be stopped on board ship, and no credit for commutation 
 therefor given When such authorized absence is for less than one day and 
 ration is not stopped on board ship, cost of subsistence shall be paid on public 
 bill under appropriation ♦ Pay, miscellaneous.' [Art. I, 915 (5).] (See below.) 
 
 " Executive officers of ships will endorse on vouchers covering such cases a 
 full explanation of the circumstances under which the subsistence was neces- 
 sary and also certify that no credit was given during the time on board ship 
 for rations in kind or commuted." (N. I. 4947.) 
 
 " In case where it is not practicable to either relieve the men of the patrol 
 for meals or to send proi^er meals to them, the commanding officers of the ships 
 to which such men are attached are authorized to direct their supply officers 
 to advance to the senior patrol officer sufficient sums of money to cover the cost 
 of such meals obtained ashore, the person receiving this money to furnish to each 
 such supplv officer a statement of the number of meals furnished and the 
 amount paid for each man, with a certificate that such disbursements were 
 necessarv and were actually made. When men of the patrol are absent from 
 their ships for the entire day, their rations will be stopped on board ship and 
 actual subsistence paid on public bill under appropriation * Provisions, Navy. 
 When they are furnished with only one or two meals ashore during their ab- 
 sence from the ship for the fractional part of a day their rations will not be 
 stopped on board ship and actual subsistence paid on public bill under appro- 
 Driatlon ' Pay, miscellaneous.' The cost of a single meal shall not exceed fifty 
 cents a man in any case without special authority from the commander in chief 
 or senior officer present'* (N. I. 915-5.) 
 5/24/17. 
 
 " Subsistence furnished to enlisted men attached to ships of the Navy when 
 unavoidably detained on shore, under orders, or absent by authority for one 
 day or more from the ship to which attached, and subsistence of enlisted men 
 on detached duty, shall be charged to appropriation * Provisions, Navy.' Dur- 
 ing the time of such subsistence their rations shall be stopped on board ship, * 
 and no commutation therefor shall be given. When such authorized absence 
 is for less than one day and the ration is not checked on the pay roll, the cost 
 of subsistence shall be paid on public bill, under appropriation *Pay, miscel- 
 laneous."' (N. R. 4427-7.) 
 
 A marine doing special (not temporary) duty on shore, and separated from 
 the ship to which attached, is entitled to the same allowance for subsistence that 
 an enlisted man in the Army would receive under similar conditions, 1. e., 75 
 cents per diem. (Comp. Dec., June 14, 1907.) 
 
 A certificate should be made on all public bills for special diet for the sick as 
 to whether the subsistence so furnished covers all or only part of the sub- 
 sistence of the men concerned for the period in question. ( S. A. M., 952. ) 
 
 " Vouchers for payments to messes for subsistence of authorized passengers 
 shall give a list of the persons subsisted, the length of time subsisted, and by 
 what mess." (N. I. 4948.) 
 
 " Prisoners embarked in a naval vessel shall be subsisted, and payments 
 shall be made by the supply officer to messes for each prisoner subsisted therein 
 at the following daily rate : Cabin, two dollars ; wardroom, one dollar and fifty 
 cents ; other officers' messes, one dollar. If not in an officers' mess, one ration 
 shall be allowed. No other charges shall be made, nor shall any person thus 
 subsisted be required to pay any compensation to the mess in which he may 
 live." (N. R. 4518.) 
 
 " For the subsistence of pilots $2 a day shall be allowed to a cabin mess, $1.50 
 a day to a wardroom mess, and $1 a day to any other officers' mess. When 
 messed in any other than an officers' mess, or by themselves, they shall be 
 allowed one ration each." (N. R. 4519.) The approval by the Bureau of Navi- 
 gation of a bill for subsistence of a pilot is insufficient to authorize payment 
 of the bill in an^ greater amount than that fixed by the Navy Regulations. 
 (Comp. Dec. Nov. 9, 1911.) 
 
 "No allowance shall be made to any mess for the subsistence of officers 
 ordered to take passage in a ship of the Navy." (N. R. 4520-1.) 
 
 " There being no allowance for a minister or other civil officer for whom 
 passage may be ordered in a Government ship, provision must be made and the 
 expense defrayed by such passenger himself." (N. R. 4520-2.) There is no 
 authority for subsistence of foreign customhouse officials performing their 
 duties on board a United States vessel. (Comp. Dec. June 16, 1910.) 
 
 Telegrams, see Postage and telegrams, above. 
 
 Transfers en route, see paragraph 518. 
 
 Transportation of effects of deceased officers and enlisted men of the Navy is 
 chargeable to Contingent, Navigation, Title V. (See par. 495.) 
 
 Transportation of freight, see Expressage and freight, above. 
 
 Transportation of persons. — (Title V.) "Travel outside the United States 
 shall be paid for on public bill" (N. R. 4502-3). Transportation for officers 
 (par. 511) is payable from appropriation "Pay, miscellaneous"; for enlisted 
 men (par. 513). 
 
 "The Secretary of the Navy is authorized to purchase such mileage books, 
 commutation tickets, and other similar transportation tickets as may at his 
 discretion seem necessary, and to furnish same to officers and others ordered 
 to perform travel on official business; and payment for such transportation 
 tickets upon their receipt, in accordance with commercial usage, or prior to the 
 actual performance of the travel involved, shall not be regarded as an advance 
 of public money within the meaning of section 3648 of the Revised Statutes. 
 (Act of Apr. 27, 1904.)" (N. R. 4643-2.) 
 
 9/ 13/ 17. 
 
 (BepriHt dae to change vm. p. 844.) 
 
244 
 
 CHAP. X. — DISBURSING PUBLIC BILLS. 
 
 " Transportation furnished upon an officer's orders to or from duty shall be 
 indorsed upon his original orders, and a certified copy of such orders must 
 accompany the vouchers for the expenditure." (N. R. 4494.) 
 
 Transportation of remains is payable under Title V and appropriation Trans- 
 portation of remains." (See par. 495.) 
 
 Traveling expenses — civil officers, see Rewards, above. 
 
 Traveling expenses— enlisted men.— Claims shall be submitted to the Bureau 
 of Supplies and Accounts. (N. R. 4501-3.) 
 
 Traveling expenses— officers.— '' Officers on foreign stations, whose accounts 
 are kept by officers of the Pay Corps, may submit their claims to such officers, 
 who shall, after verification, make reimbursements to claimants upon public 
 bills indorsing amounts paid upon the original orders and filing the claim 
 toge her with a certified copy of the original orders, as vouchers. In event of 
 a question arising as to the propriety of any item on a claim, the officer to 
 whom the claim is presented shall forward it to the Bureau of Supplies and 
 Accounts The cost of transportation of public property of the United states, 
 In charge of an officer traveling abroad, shall not be included in the same 
 voucher or bill as that of his personal expenses." (N. R. 4495-4.) 
 
 "Officers transferred to, from, or between shore stations beyond the conti- 
 nental limits of the United States may be allowed transportation of baggage 
 at public expense not to exceed, when packed and crated, the following gross 
 weights : VomxxAb. 
 
 Admiral Jo ^ 
 
 Vice admiral t^ Sjx 
 
 Rear admiral, first nine ^"' Jnn 
 
 Rear admiral, second nine »' ^VV 
 
 Captain :L'5^ 
 
 Commander '♦ 2oo 
 
 Lieutenant commander ^' f^Y 
 
 Lieutenant p.' ^.^ 
 
 Lieutenant, junior grade ^' iYY 
 
 Ensign and chief warrant officer ^' ^ 
 
 Warrant officer '^» "^ 
 
 (N. R. 4489-3.) 
 
 An officer ordere<l to a foreign station is entitled to reimbursement for ex- 
 penses incurred for packing his household goods and the transportation charges 
 for^same from port of departure in the Uniied States to the foreign station. 
 (Comp. Dec. Feb. 6, 1915.) 
 
 " In addition to the certificates shown on the form * Declaration *<>' snip- 
 ping Household Effects or Personal Effects ' all such declarations will be 
 1 sworn to by the officer making the declaration. This oath is required by 
 the customhouse officials before the effects can be cleared." (S. A. M. 
 
 4297 ) 
 
 An officer performing travel under orders outside the United States, from one 
 ship to another, is not entitled to reimbursement for excess baggage. (Comp. 
 
 An officer ordered to duty without the continental limits of the United States 
 Is entitled to cost of packing and crating such baggage for shipment to the new 
 station as may be authorized by the Secretary of the Navy to be shipped at 
 public expense. (Comp. Dec. Nov. 27, 1916.) , ^ « 
 
 An officer changing from station in United States to abroad Is entitled to re- 
 imbursement for freight charges on his household goods and on his automobile, 
 provided such charges come within his allowance and transpor ation of the 
 Jiutomobile is approved by the Navy Department (Omp. Dec. June 19. 1916.) 
 
 9/13/17. 
 
 SEC. 43. — PREPARATION AND PAYMENT OP BILLS. 244a 
 
 Expense of transportation of an officer's professional books and papers is a 
 proper charge against the Government if such books and papers are the prop- 
 erty of the United States and such transfer is authorized by the department 
 (Comp. Dec. June 19, 1916.) 
 
 "An officer is not entitled to reimbursement for expenses at place of detach- 
 ment prior to beginning of journey " to place of new duty. (Comp. Dec. June 
 30, 1916.) 
 
 9/13/17. 
 
 73416"— 18 18 
 
SBC. 43. PBEPARAnON AND PAYMENT OF BILLS. 
 
 245 
 
 (t 
 
 Officers in the United States shall submit their claims to the Bureau of SuD- 
 plies and Accounts direct." (N. R. 4495-3.) 
 
 "An officer shall certify to such copies of his orders as may be required aa 
 vouchers by the officer carrying the accounts ; also, that he actually performed 
 the travel in obedience to such orders, at his own expense, and without transpor- 
 tation in a Government conveyance. In dravidng mileage to his home, he shall 
 certify upon his orders his residence, which must correspond to his usual resi- 
 dence, as recorded in the Bureau of Navigation or Headquarters, Marine Corns." 
 (N. R. 4492-1.) ^ 
 
 " When ordered to his home he shall, upon the receipt of the order, certify 
 upon it his place of residence, which must in all cases correspond to that which 
 he has previously reported to the Buerau of Navigation or to the Commandant 
 of the Marine Corps." (N. I. 705-L) 
 
 "Mileage of officers of the Navy, for travel in the United States, shall be 
 paid by any disbursing officer of the Navy upon presentation to him of original 
 orders issued or approved by the Navy Department. 
 
 " Mileage of officers of the Naval Reserve Force, when assigned to duty with 
 the Navy and for travel in the United States, shall be paid by any disbursing 
 officer of the Navy upon presentation to him of original orders issued or ap- 
 proved by the commandant of the naval district having supervision of such 
 reservist." (N. R. 4489-1.) 
 
 "Any officer paying traveling expenses or mileage shaU indorse over his 
 signature on the original travel orders, as well as on the copies retained for 
 vouchers, the date of payment, the amount paid, and the points of departure 
 and arrival." (N. R. 4493-1.) 
 
 " In case an order is confidential, or several subjects are embraced in it. an 
 extract pertinent to the service for which payment is made shall be taken and 
 used." (N. R. 4493-2.) 
 
 "All indorsements affecting pay, mileage, transportation, and traveling ex- 
 penses shall be placed on the face of the original order involving travel, if prac- 
 ticable ; otherwise on the back of the order. Such indorsements shall never be 
 placed on sheets which might be detached from the original order." (N. I. 
 5312-23.) 
 
 "Actual expenses only shall be paid for travel under orders outside of the 
 limits of the United States in North America. (Act June 7, 1900.)" (N. R. 
 4486.) 
 
 "Officers of the Marine Corps traveling under orders without troops shall 
 be allowed ♦ * * actual necessary expenses for travel performed without 
 the United States." (N. R. 4488-1.) 
 
 Mileage is computed on shortest usually traveled route as regards distance 
 and not time. (Comp Dec. Aug. 14, 1914.) 
 
 An officer detached from duty in Manila and ordered to his home in the United 
 States, and authorizing ocean travel via Government transport or via merchant 
 steamer at his own expense, is entitled if returning via latter method to reim- 
 bursement for amount that he would have been allowed for subsistence had he 
 returned via transport. (Comp. Dec. Aug. 5, 1915.) 
 
 An officer under orders conveys a Government launch between two ports. He 
 is unable to mess or sleep aboard because of lack of facilities, but ties up at 
 night and sleeps and subsists at hotels. He is not entitled to reimbursement for 
 expenses incurred. (Comp. Dec. Jan. 5, 1917.) 
 
 "For all sea travel (except when regularly attached to vessels of the Navy 
 for duty) actual expenses only shall be paid to such [marine] officers when 
 traveling on duty under competent orders, with troops, and the amount so 
 paid shall not include any shore expenses at port of embarkation or debarka- 
 tion; but for the purpose of determining allowances hereunder travel in the 
 Philippine Archipelago, the Hawaiian Archipelago, the home waters of th© 
 United States, and between the United States and Alaska shall not be regarded 
 as sea travel. For all land travel with troops such officers shall receive trans 
 
 9/13/17. 
 
 (Reprint doe to change on p. 246.) 
 
246 
 
 CHAP. X. — DISBURSING — PUBLIC BILLS. 
 
 SEC. 43. — PREPARATION AND PAYMENT OP BILLS. 
 
 246a 
 
 portatton In Heu of mileage or traveling expenses (including the j^ravel to 
 
 "^^s'^i r«ris%^rr.;^r N^/ff s^^^^^^^ 
 
 present at a private clTll «»" '" *\',^^"4^"?^'he opf"^^^^^^ 
 t^;;Z"ZleZ^^lf^'^^%TJ^^^^^rU^^^'^ oVr is entitled to 
 '"'i'T^e rllSt of ■anVc^r%f mS or to reimbursement of actual expenses 
 
 of JaW^nds"«"pot his having/ave^ ^Tcr^T.' lllr ""t^"^. 
 business. (See Hannum v. United States, 19 Ct. Cis., oio-j v^v. y» 
 
 ■^^iroffliS" onl^ve^m uiSar station receives orders to report for 
 
 Sleage fom place of regular duty to place of new duty. (Comp. Dec. June 
 
 *Vofflir traveling as a passenger on a naval collier Is allowed $1 per diem 
 
 ""A^offl^r^who is^sS^n"^ S^mdityTy sentence of a court-martial with a 
 ret^c^^rofp^y. is S^toretabuLment of traveling expens^^ 
 
 sS-sr-on-bTrd^ i;^ t^qjpt:^^^^^^^ 
 
 *The sLtro°f'Sari!.?Tce^r?;r^'?i 'thV^.lippines with troops on ^and 
 ^i* ^Iffi^nn dntv abroad ordered to his home in the United States, and in 
 
 transport. (Oomp. Dec. July 16, 1914.) 
 9/13/17. 
 
 The status of an officer of the Marine Corps was one of duty and not that of 
 a traveler when he was ordered on board a vessel of the Navy for duty in 
 command of a detachment of marines under orders not placing him in status of 
 a traveler. He was not ordered to the ship for transportation, but for duty, 
 and the fact that he subsequently landed in Cuba for expeditionary duty does 
 not have the effect of placing him in the status of a traveler while on board 
 
 9/13/17. 
 
 
SEC. 43. — ^PREPARATION AND PAYMENT OF BILLS. 
 
 247 
 
 ship. He is therefore not entitled to reimbursement for his mess bill as travel- 
 ing expenses. (Comp. Dec. Dec. 31, 1908.) 
 
 The officers of the First Provisional Regiment, United States Marine Corps. 
 Nlcaraguan expeditionary force, are not entitled to reimbursement of the cost 
 of their subsistence while aboard the transport from the date of arrival at 
 borinto, Nicaragua, to the date of sailing from that port, as these officers were 
 not in the status of travelers between those dates. (Comp. Dec. Apr. 22, 1910 ) 
 (See also Comp. Dec. June 5, 1914.) f » -r 
 
 An officer of the Marine Corps ordered to take passage aboard a naval vessel 
 for foreign-shore duty entitled to reimbursement for subsistence until arrival of 
 vessel at objective point. Remainihg on the vessel after that time awaiting 
 orders placed him in the status of having been landed and quartered on shore 
 (Comp. Dec. July 29, 1915.) 
 
 " The travel of an officer or employe who is ordered to a new station or place 
 of duty terminates on his arrival there, and he is not entitletl to subsistence as 
 a part of travel expenses for any period thereafter." (8 Comp., 161.) 
 
 " Officers of the Navy traveling abroad under orders shall travel by the most 
 direct route, the occasion and necessity for such order to be certified by the 
 officer issuing the same, and shall receive in lieu of mileage only their actual 
 and reasonable expenses, certified over their own signature and approvetl by 
 the Secretary of the Navy." (N. R. 4489-2.) 
 
 " No allowance shall be made for traveling expenses without the United Stntes 
 unless the same shall be incurred on the order of the Secretary of the Navv 
 or of the commander in chief of a fleet or station or upon orders approved by 
 either of the above. (Art. R. 4495.)" (N. R. 4490-3.) 
 
 " An order merely permitting an officer to appear before an examining board 
 or a court of inquiry or detaching him from a ship abroad and granting him 
 permission to return home does not entitle him to traveling expenses or mile- 
 age." (N. R. 4491-2.) 
 
 " Orders of officers involving travel must designate the place from which and 
 the point or points to which the travel is to be performed." (N. R. 4490-4.) 
 
 Claims. — "Claims for traveling expenses incurred under orders which do 
 not entitle claimant to mileage shall be itemized and in duplicate and accom- 
 panied by original orders authorizing travel and a certified copy thereof, with 
 all indorsements. All such claims shall be accompanied, when practicable, by 
 receipted bills, and, when this is not practicable, a certificate to that effect 
 shall be shown on the claim. When vouchers ordinarily procurable, such as 
 hotel bills, Pullman receipts, etc., are not submitted with the officer's claim he 
 shall attach an explanation of his omission in this respect." (N. R. 449.^-1.) 
 Each item in claims for expenses for travel abroad should show the amount in 
 the currency of the country in which travel was performed as well as the 
 equivalent in United States currency. (S. A. M. 213.) 
 
 " Claims shall be confined absolutely to necessary expenses actually incurred. 
 Automobile and carriage hire, when the necessity therefor is clearly shown, and 
 incidental expenses incurred on account of travel shown to be reasonable and 
 necessary, will be allowed. When expenses for telephone and telegraph are 
 incurred, a certificate shall show that such messages were of an official nature, 
 and copies of telegrams sent shall be furnished. Charges for laundry or min- 
 eral waters, or for fees on Government vessels will not be allowed. The neces- 
 sity for any delay en route shall be clearly shown, and in all cases a certificate 
 that the amounts claimed have been actually expended shall appear on the 
 claim." (N. R. 4495-2.) Carriage hire incurred on account of illness is not 
 an incident of travel and can not be allowed as a part of traveling expenses. 
 (Comp. Dec. May 22, 1907.) 
 
 When two or more individuals perform the same travel the least amount ex- 
 pended shall be considered as the necessary expense for such travel. (Comn. 
 Dec. .July 28, 1910.) ^ 
 
 5/24/17. 
 
248 CHAP. X. — DISBURSING — PUBLIC BILLS. 
 
 "In cases of ni^ht travel by water, ^'»J^";„fj^t,^^?P°^^^^^^ 
 the prices prescribed in this order a certificate tothat effect shall 
 
 stanch, appear unreasonable or unnecessary or in any respects exceed tJie 
 
 following allowances: ^ * ♦ • ♦ 
 
 ♦ ♦ * 
 
 (ft) Travel outside continental limits of the United States: 
 
 Hotel bill, including lodging, subsistence, bath, tips at meals and at ^^ ^ 
 hotels, per day " _2 i. 25 
 
 Single meals -,-^'1 V\~ 
 
 Tips at hotels (includes tips at meals) . _____ .75 
 
 Per day — .11"! 3*. 50 
 
 Per week at one hotel 
 
 Fees for sea travel: 
 
 On Atlantic— _ 1. 50 
 
 Six days or less, per day -— "" ^q ^q 
 
 Seven to ten days, total — ^ ^ 
 
 Eleven to fifteen days, or longer, per day • 
 
 On Pacific— 1. 00 
 
 Per day- — -— ------^ IZV.'S. 20. 00 
 
 Not to exceed a total of ^ r^ 
 
 West Indies, Cuba, Porto Rico, Panama, etc.. per day i- w 
 
 ^?m Asiatic Station to United States via Suez total 25. 00 
 
 Steamer chair, trips of two days or longer on each line i-^ 
 
 Transfer of baggage 
 
 Actual cost of transportation when not furnished by the Government 
 
 ^oTseTt?a^ers~te^ s^t-ooms for flag oflicers, going to or returning 
 
 ^'"'^nTttiement oMmt^r'reimbursement of traveling expenses under the 
 
 io?,« tlhXl^ riven a^v^ three meals and a lodging at the same place will 
 
 various schedul^ given »^^^^ \.^^i„ claimant to allowance of an amount not 
 
 ^i^f'"^ *^ r«tP Sr dav 's^ fied in the proper schedule ^vithout regard to 
 exceeding the rate i^r day sp^^^ , » » 
 
 '^ ^^^nCLnuXr''^ Z^' the count will }>e -de from the initial 
 expensl^r mlal or lodging incurred at any point." (N. R. 4495-12.) 
 
 ^^? ^* Vc. 'M Riii^Tfnr renairs shall be prepared under Title P. When an 
 «cha,?S i" ma Wl^^n^ «-«"nt *<> "« PaS shall be prepared under Title 
 C, as provided in P»r«fraph 305. Accounts," of a bill for rental of 
 
 tyS'Sr S°no alS SS fhTapproval of the department was obtained 
 
 Go^=t'f£wniWepared on S^*^^^^^^ 
 
 5/24/17. 
 
 SEC. 43. — PREPARATION AND PAYMENT OF BILLS. 
 
 249 
 
 order of the commanding officer of the ship or station to which they belong." 
 
 (N. R. 4541.) ^ ^ , ., 
 
 " The rules contained in this article for the payment of fees and mileage to 
 civilian witnesses before naval courts-martial and courts of inquiry shall be 
 observed by all persons in the naval service." (N. R. 4542-1.) 
 
 "Payment of fees and mileage of civilian witnesses before a naval court- 
 martial or court of inquiry shall be made by the supply officer of any vess^, 
 or at a yard or station where there is no receiving ship by the disbursing officer 
 upon receipt of an order from his commanding officer. The order from the com- 
 manding officer must be accompanied with vouchers, properly sworn to by the 
 witness and certified by the judge advocate or recorder of the court, or by the 
 decl£ court officer, or by the officer before whom the witness gives his deposi- 
 tion." (N. R. 4542-2.) . ^ . , .». 
 
 " The order must also be accompanied by a copy of the o;-der convening the 
 court, certified to be correct by the judge advocate or recorder of the court, or 
 by the deck court officer, or by the officer before whom the witness gives his 
 deposition." (N. R. 4542-3.) . ^ ^ ^ ^ , 
 
 " In case a witness duly subpoenaed before a court-martial or court of inquiry 
 refuses to appear or qualify as a witness or to testify or produce documentary 
 evidence as required by law (sec. 12, act Feb. 16, 1909; 35 Stat., 621), he will at 
 once be duly paid or tendered his fees and mileage at the rates provided for 
 witnesses in the United States district court for the State, Territory, or Dis- 
 trict in which such naval court is held, and such witness shall then again be 
 called upon to comply with the requirements of the law. The fees and mileage 
 of civilian witnesses residing beyond the limits of the State, Territory, or Dis- 
 trict in which the court is held shall not be paid in advance, as such witnesses 
 can not be punished if they refuse to obey the summons." (N. R. 4542-4.) 
 
 "The fees and mileage above referred to will be duly paid or tendered by the 
 judge advocate, recorder, deck court officer, or the officer before whom a deposi- 
 tion is taken, the money for this purpose to be supplied by such officer of the Pay 
 Corps as may be designated upon the written order of the senior officer present 
 and the judge advocate, recorder, deck court officer, or the officer before whom a 
 deposition is taken, receiving the money for the purpose named, shall furnish the 
 officer of the Pay Corps concerned with a proper receipt." (N. R. 4542-5.) 
 
 " The certificate of the judge advocate, recorder, deck court officer, or officer 
 before whom a deposition is taken, will be evidence of the fact and periotl of 
 attendance and place from which summoned, and said certificate shall be made 
 on the voucher." (N. R. 4542-6.) 
 
 " Upon execution of the certificate the witness will be paid uiwn his discharge 
 from attendance, without awaiting performance of return travel. The charges 
 for return journeys will be made upon the basis of the actual charges allowed 
 for travel to the court or place designated for taking a deposition. No other 
 items will be allowed." (N. R. 4542-7.) 
 
 " Travel must be estimated by the shortest usually traveled route— by estab- 
 lished lines of railroad, stage, or steamer— the time occupied to be determined 
 by the official schedules, reasonable allowance being made for unavoidable 
 detention." (N. R. 4542-«.) ^ .». 
 
 " If no officer of the Pay Corps be present at the place where the court sits, 
 the accounts, properly authenticated as above directed, shall be transmitteil to 
 the convening authority or to the nearest naval station to which an officer of 
 the Pay Corps is attached, with the request that the amount be paid by check." 
 
 (N. R. 4542-9.) 
 "Accounts of civilian witnesses are not transferable." (N. R. 4542-10.) 
 " Signature of witnesses when signed by mark must be witnessed." (N. R. 
 
 4542-lL) .^ ^ ^ , 
 
 " The following rates for civilian witnesses are prescribed by law : 
 "(a) A civilian not in Government employ, duly summoned as a witness 
 
 before a naval court-martial or court of inquiry, or at a place where his deposi- 
 
 5/24/17. 
 
250 
 
 CHAP. X. — DISBURSING PUBLIC BILLS. 
 
 tion is to be taken for use before such court, will receive one dollar and fifty 
 cents a day for each dav of actual attendance for such purpose, and five cents 
 a mile from place of residence to place of trial or taking deposition and return. 
 
 except as follows: ^ ^^o. i. 
 
 "(5) Porto Rico and Cuba, one dollar and fifty cents a day, fifteen cents a 
 mile for necessary travel by stage or private conveyance and ten cents by rail- 
 way or steamship line. ^ , ,. , 
 
 "*(c) Alaska, east of one hundred anod forty-first degree, west longitude, 
 two dollars a day and ten cents a mile; west of that degree, four dollars a day 
 
 and fifteen cents a mile. tt*. i t^ », 
 
 "(d) Montana, Wyoming, Colorado, New Mexico, Arizona, Utah, Idaho, 
 Washington, Oregon, Nevada, California, three dollars a day. fifteen cents a 
 mile for necessary travel by stage or private conveyance, five cents by railway 
 or steamship line, and three dollars a day for the time necessarily occupied in 
 such travel." (N. R. 4542-12.) 
 
 " Civilian witnesses, not in Government employ, summoned to attend courts- 
 martial in the Philippine Islands, are entitled to the per diem and mileage 
 allowed witnesses in attendance upon United States courts, i. e., one dollar and 
 fifty cents per day for each day in attendance on the court, and five cents i)er 
 mile for the distance traveled to and from the court. If furnished with trans- 
 p<.rtation by the Government, 42.858 per cent of the five cents per mile will be 
 deducted as cost of transportation furnished, and 57.142 per cent allowed for 
 subsistence and other expenses of the witness." (N. R. 4542-13.) 
 
 "An employee of the civil government of the Philippine Islands, paid from 
 insular funds, is not in the employ of the Government for the purposes of pay- 
 ment as a witness." (N. R. 4542-14.) 
 
 " Civilians in the employ of the Government, when summoned as witnesses, 
 shall be allowed their actual expenses for travel and subsistence while going 
 to and returning from the court, and for actual and necessary reasonable ex- 
 penses for board and lodging while in attendance thereon, not to exceed four 
 dollars a day If the court is in session at the place where the civilian witness 
 in the employ of tlie Government is stationed he shall receive no allowance. 
 (N. R. 4.542-15.) 
 
 5/24/17. 
 
 CHAPTER XI. 
 DISBUKSING— PAY ROLLS. 
 
 Note. — Claims for differences of pay, see par. C61. 
 
 Section 44.— GENERAL PAY ROLL INSTRUCTIOlSrS. 
 
 691. Method of keeping.— (See also par. 904.) The pay accounts of officers 
 and enlisted men, Navy, and marine officers attached to the ship shall be kept 
 by the supply officer on S. & A. Forms 1 and 31, " Pay roll." The rolls shall be 
 closed and balanced quarterly, or on detachment of the supply officer, and the 
 smooth rolls (Form 1) signed by officers and men and rendered to the Auditor 
 for the Navy Department, with index (S. & A. Form 7), recapitulation (S. *& 
 A. Form 246), and vouchers as provided in paragraph 904 et seq. Persons 
 transferred should be required to sign the rolls before leaving the ship. 
 
 The pay accounts of enlisted men, Marine Corps, attached to the ship shall 
 be Itept on monthly pay rolls by the marine officer as provided in paragraph 861, 
 and submitted by the supply officer quarterly to the Auditor for the Navy De- 
 partment as vouchers covering the payments made thereon by him. 
 
 " In all cases of advances or overpayments appearing on the rolls, the name 
 of the officer making such advance or overpayment shall be noted over the 
 amount" (N. R. 4461) ; and in case of overpayment in any account shown as 
 closed by transfer, the name of the officer receipting for the transfer should be 
 noted on the roll. (S. A. M. 495.) 
 
 Officers of the Pay Corps should be careful to see that names on pay rolls and 
 subsidiary papers are written in such a manner as to be perfectly plain to those 
 unfamiliar with them. 
 
 The rules regarding preparation of rolls appearing on the cover, S. & A. 
 Form la, will be observed. 
 
 The following procedure will be observed in crediting 10 per cent increased 
 pay (act of May 13, 1908) on pay rolls: 
 
 Credit the individual's account on the roll for the period concerned with the 
 base pay and permanent additions, making a total of these amounts in the 
 "Amount of pay " column ; make an entry on the next line below of 10 per cent 
 of this amount; the amounts of pay received for special detail on which the 
 10 per cent increase is not to be computed must follow on a separate line below 
 
 Officers in charge of pay rolls of more than one vessel or station should 
 render a separate roll for each. This allows the rolls of each ship to be bound 
 separately and kept as a complete record In the office of the Auditor for the 
 Navy Department. If but one account current is rendered, a grand recapitula- 
 tion should be rendered covering all rolls. (S. A. M. 578.) 
 
 692. Computation of time. — (Absence, see also par. 771.) "Hereafter, 
 where the compensation of any person in the service of the United States Is 
 annual or monthly, the following rules for division of time and computation of 
 pay for services rendered are hereby established: Annual compensation shall 
 be divided into 12 equal installments, one of which shall be the pay for each 
 calendar month ; and in making payments, for a fractional part of a month one- 
 thirtieth of one of such installments, or of a monthly compensation, shall be 
 the daily rate of pay. For the purpose of computing such compensation and 
 for computing time for services rendered during a fractional part of a month 
 
 5/2V17. or,i 
 
252 
 
 CHAP. XI. — ^DISBURSING PAY ROLLS. 
 
 In connection with annual or monthly compensation, each and every month 
 shall be lield to consist of 30 days, without regard to the actual number of days 
 in any calendar month, thus excluding the thirty-first of any calendar month 
 from the computation and treating February as if it actually had 30 days Any 
 person entering the service of the United States during a 31-day month and 
 serving until the end thereof shall be entitled to pay for that month from the 
 date of entry to the thirtieth day of said month, both days inclusive; and any 
 person entering said service during the month of February and serving until 
 the end thereof shall be entitled to one month's pay. less as many thirtieths 
 thereof as there were days elapsed prior to date of entry : Provided That for 
 one day's unauthorized absence on the thirty-first day of any calendar month 
 one day's pay shall be forfeited." (Act June 30, 1906 ; 34 Stat. 763.) 
 
 " Where a promotion or demotion occurs during any month from a place to 
 another place carrying a different compensation, service under such promotion 
 or demotion will be considered as fractional service. 
 
 " One-thirtieth of a monthly installment of salary will be deducted for every 
 day's absence in a month, where such absentee is not in a pay status during such 
 absence." (Tr. Dept. Cir. 67, July 5, 1906.) ^ ,. ^ 
 
 Payment shall be made for both day of enlistment and day of discharge. 
 
 " When appli^ble, the following rules for the computation of time In payment 
 
 of services will be observed : . .. , ^ ^ *vi ««♦« r.* 
 
 "1 For any full calendar month's service, at a stipulated monthly rate of 
 
 compensation, payment will be made at such stipulated rate without regard to 
 
 the number of days in that month. ,. . ^ - ^,, ^u on ^o«» 
 
 " 2 When service commences on an intermediate day of the month, dU aays 
 
 will be assumed as the length of the month, whatever be the number of days 
 
 "T'when the service terminates on an intermediate day of the month, the 
 actual number of days during which service was rendered in that calendar month 
 
 ^ " 4 When the service embraces two or more months or parts of months, but 
 one fraction will be made, thus: From September 21 to November 25, Inclusive, 
 will be calculated— September 21 to October 20, inclusive, one month ; from Octo- 
 ber 21 to November 20, inclusive, one month ; from November 21 to 25, inclusive, 
 five davs : making the time allowed two months and five days. 
 
 "5 When two fractions of months occur and both are less than a whole 
 month, as from August 21 to September 10, the time will be determined thus : 
 August 21 to 30, inclusive (ignoring the 31st), 10 days; from September 1 to 10, 
 inclusive. 10 days ; making the time allowed 20 days. , ^ .^ ^v 
 
 "6 Service commencing in February will be calculated as though the month 
 contained 30 days, thus: From February 21 to 28 (or 29), inclusive, 10 days^ 
 When the service commences on the 28th day of that month, 3 days will be 
 
 allowed, and If on the 29th, 2 days. * tn *. 
 
 "7. If service commences on the 31st day of any month, payment will not 
 
 *^"T For^commutafi'on of subsistence and for services of persons employed at 
 a ner diem rate, payment will be made for the actual number of days. 
 
 "9. When services are rendered from one given date to another, the account 
 will state clearly whether both dates are Included. 
 
 " 10. In computing the wages of persons employed at a per <i\em allowance 
 the day on which service begins and the day on which it ends will be allowed 
 
 ^''"^ll.^Unauthori^ absence on the 31st day of a month resulte in the loss of 
 one day's pay. (Army Regulations 1913, art. 651.) „ ,« . \f v>(^ \ 
 
 " February shall be treated as If It actually had 30 days." (S. A. M. 3267.) 
 693. Statements of accounts wiU be rendered on S. & A. Form d^. 
 
 5/24/17. 
 
 SEC. 44. GENERAL PAY ROLL INSTRUCTIONS. 
 
 253 
 
 f 
 
 • # 
 
 694. Vouchers. — (See also pars. 964 and 904.) All entries on rolls should 
 be substantiated by vouchers, except balances and rates of pay brought forward 
 from previous quarter's roll. (Antedating, see par. 714.) 
 
 Signatures of commanding officers are requisite on vouchers, except on receipts 
 for money and clothing. (See par. 136.) 
 
 " The proper signatures of commanding officers ♦ * ♦ should be made by 
 them in their own handwriting, and such only will be accepted by the account- 
 ing officers " of the Treasury. (Comp. Dec. Aug. 14, 1907.) 
 
 695. Correspondence. — In writing to the Auditor for the Navy Department 
 relative to matters pertaining to pay accounts, deposits, etc., of enlisted men, 
 oflJcers of the Pay Corps shall use the names in full. This is necessary to avoid 
 confusion arising from the duplication of names and Initials. (S. A. M. 60.) 
 
 696. Entry of accounts. — (Returned deserter, see par. 797; officers, see par. 
 845; Verification of records, see par. 71.) "Whenever a man enters on board 
 the commanding officer shall cause an accurate entry to be made In the ship's 
 books, showing his name, the date, place, and term of his enlistment, the place 
 or vessel from which he was received on board, his rating, his descriptive list, 
 his age, place of birth, and citizenship, with such remarks as may be necessary." 
 (A. G. N. 20-1.) 
 
 (a) On enlistment. — "Before the name of a newly enlisted man can be en- 
 tered on the books for pay the supply, officer must receive a written order from 
 the commanding officer, giving the name, date, term of enlistment, rating under 
 which enlisted, and rate of pay." (N, I. 4891.) Such orders shall be tiled as 
 vouchers with the quarterly pay roll. 
 
 (b) By transfer. — " On transfer accounts of enlisted men received, command- 
 ing officers shall certify the date on which the men whose names are borne 
 thereon actually reported in person, and from which they are entitled to rations 
 or commutation thereof. When a man does not report in person on the same 
 day that he is entered for pay, the date of his reporting shall be noted under 
 his name on the pay roll." (N. I. 4890-5.) 
 
 "The supply officer shall, upon receiving written orders from the captain, 
 make any necessary changes in his books to correct erroneous entries in the 
 names or description of enlisted men in transfer rolls. Such order shall be 
 filed as a voucher with the accounts." (N. I. 4890-9.) 
 
 " When men are transferred to a command without their accounts and other 
 transfer papers, the commanding officer shall. If necessary to obtain them, 
 report the fact without delay to the Bureau of Navigation, giving the names and 
 ratings of the men and such other information as can be procured." (N. R. 
 3586.) 
 
 5/24/17. 
 
 
Section 45.— ENnSTMEinPS, PAY, AND SITNDEY CEEDITS. 
 
 t 
 
 % 
 
 701. Enlistments. — (Clothing outfit, see par. 709; Reenlistment bounty, see 
 par. 708 ; Reenlistment pay under " General Order 34," see par. 704-2 ; Continu- 
 ous service pay, see par. 704-1 ; Checkages for fraudulent enlistment, see par. 
 T83b; antedating, see par. 714). — The supply officer shall maintain an office 
 record of the dates of enlistments and discharges of each enlisted man borne on 
 his pay rolls. 
 
 (a) Enlistments. — "The term of enlistment of all enlisted men of the United 
 States Navy other than those who are enlisted during minority shall be four 
 years. No enlistments for special service are allowed." (N. R. 3521-1.) 
 
 •* Minors over the age of 18 may be enlisted without consent of parents or 
 guardians. The regulations governing the enlistment of minors under 18 years 
 of age will be found under section 53 (apprentice seamen.)" (N. R. 3521-2.) 
 
 " Fraudulent enlistment and the receipt of any pay or allowance thereunder 
 are offenses against naval discipline punishable by general court-martial. (Act 
 Mar. 3, 1893.)" (N. R. 3534.) • 
 
 (6) Extension of enlistments. — "Any enlisted man who, by his voluntary 
 written agreement, has extended his term of enlistment for a period of either 
 one, two, three, or four full years from the date of expiration of the then- 
 existing four-year term of enlistment, shall receive subsequent to said date 
 the same pay and allowances in all respects as though regularly discharge;! 
 jui4l reenlisted immediately upon expiration of his term of enlistment." (N. R. 
 4427-24.) Continuous-service pay, see paragraph 704-1; Honorable-discharge 
 gratuity, see paragraph 708. 
 
 " The term of enlistment of any man enlisted for four years may, by his 
 voluntary written agreement, be extended for a period of either one, two. three, 
 or four full years from the date of expiration of the then-existing four-year 
 term of enlistment. An agreement to extend an enlistment must be executed 
 l)rlor to discharge; and a man serving an extension of less than four years 
 may, before discharge, further extend his term repeatedly by one or more full 
 years; the aggregate of all extensions not to exceed four full years from the 
 date of expiration of the original four-year term ; but no man shall be permitted 
 to extend or reextend his term of enlistment whose retention in the service 
 or reenlistment Is not desirable, and at any time before an extension term 
 begins to run, the commanding officer may cancel the extension agreement, 
 should the man's conduct warrant doing so." (N. R. 3521-3.) 
 
 " The voluntary agreement to extend a term of enlistment shall be supple- 
 mental to the original contract of enlistment and form a part of it, to be 
 executed In the terms and on the blank forms prescribed by the Bureau of 
 Navigation. When an enlistment agreement has been signed it shall be imme- 
 diately forwarded to the Bureau of Navigation, first making on the man's 
 service record, and also upon his continuous-service certificaie, a notation in 
 red ink, authenticated by the signature of the commanding officer, that the term 
 of enlistment has been extended by the stated number of years to the stated 
 date of termination. Similar entries shall be made for any second and subse- 
 quent extensions, noting In addition the fact of its being a second, third, or 
 fourth extension." (N. R. 3521^.) 
 
 A man enlisted for minority can not extend his enlistment. (Comp. Dec. 
 June 6, 1914; July 7, 1914.) But where through error an enllstetl man was 
 permitted to extend his enlistment he is entitled to "G. O. ^o. 34" and 
 C. S. C. money from date of extension to date of discharge, which latter 
 occurred upon discovery of error. (Comp. Dec. Mar. 26, 1915.) 
 
 5/24/17. 255 
 
256 
 
 CHAP. XI. DISBURSING PAY ROLLS. 
 
 A man who extends his enlistment on the day after the date his enlistment 
 expir^ is enmie^ ♦^^^^^ all the benefits of a legal extension, includmg the four 
 
 ds^n^t;^^^^^^^^^^^ 
 
 ?WP u in^rs^ an ' h^^^^^^^^ or 'ordinary' discharge, with recommenda- 
 
 "p'ovlUris physically a-id otherwise quulifled and answers to the 
 
 descriptive list of liis discharge.' (N. R. f^f-^l , , .. . . f rtischarge 
 " In computing the four months referred to • • • the date ot aiscnarge 
 
 *"A "p^ttf offl«T't'norSv''diSed with a permanent appointment who 
 
 ^"" Petty ^iH^rffther than chiefs, who have 'been discharged in their ratings 
 as ittvoffl*?sknd whose records and conduct are satisfactory, snail be enlisted 
 P rt.i^,oVi^ h»ld on discharge provided such reenlistmeut Is within four 
 '° ^L ?f Sfte of discharge Chief petty officers not holding permanent ap- 
 r.n'menttli1 VZn^^i as Petfo^cers. first Cass, and their appoint- 
 
 "^-"Sefh'o'l^fnrSnSnTrT.lts l^'y ^ 'rSj;i|?e.. within four monthe 
 #- ^of^ rrf honorihle discharge as indicated: Cooks and stewards holding 
 ^?^ficates of qScatioffrom^^^^^ of Navigation in the rating desig- 
 
 ^atefofsufh^cert^ ships' cooks third and 'o^^^h classes bakers second 
 
 class and mess attendants, in the rating and class in which discharged. (Art, 
 
 ""Sr^pLrsons fan'S'^^nlisted only in one of those ratings in which first 
 
 ^Tc'-o^-fnrrr^v^^^^^^^ 
 
 special permission, reenlisted. is not entitled to C S. C. or G. O. No. 34 pay. 
 
 %h^^ eteSJuf e^pU^h^as^dT^^^^^^^^^ ^^l^^-^f^^t^f'^I^lf^t^ 
 
 7d\ Di?hargel'ape?s^^ certificates.-^^ Any m.^ who 
 
 havfng bin honorably discharged, or discharged with a jecojnmendation for 
 ?lnn^tm^nt shall within four months thereafter reenlist for four years, shall 
 reenlistment, snau wumn luu continuous-service certificate ; and any 
 
 receive in exc^hange for h^di^^^^^^^^ enlistment for an aggregate 
 
 which enlist^; a continuous-service certificate covering that period.' (N. R. 
 
 ^^^hln said discharge is surrendered for exchange, the date of reenlistment 
 «hnl7bP?n^orsed in red ink across its face, over the signature of the command- 
 f? Iffi Jr ofThe shin or rendezvous where the man . reenlisted. and also the 
 *"^ .5 nf thP^ratuity credited to his account, over the signature of the officer 
 Sng t^e cr^Tt T^f ^^^ shall then be forwarded to the Bureau of 
 
 ^^^J^^lfthrcase o'Ja^u^^^^ of enlistment, the extension agreement 
 
 that comple^S the aggregate of four years shall be Indorsed in red ink across its 
 
 5/24/17. 
 
 SEC. 45. ^ENLISTMENTS, PAY, AND SUNDRY CREDITS. 257 
 
 face with the words either (a) 'Otherwise entitled to honorable discharge,' or (6) 
 'Otherwise entitled to ordinary discharge, recommended for reenlistment,' according 
 to the character of the man's service up to the date of the said extension agreement. 
 This indorsement shall be authenticated by the signature of the commanding officer. 
 In the case of (a) above, the amount of the four months' gratuity credited shall be 
 noted and signed, as prescribed above in paragraph 2 for a discharge; and if the man 
 is recommended for a good-conduct medal, uie notation 'Recommended for good- 
 conduct medal' shall also be made, and authenticated by a second signature of the 
 commanding officer. The same indorsement shall be entered and authenticated iij 
 the same way on the man's service record and continuous-service certificate.' 
 
 (N.R. 3529-3. , „ . ^ .. ^ 
 
 702. Pay — ^T en per cent increase. — "The pay of all active and retired en- 
 listed men of the Navy was increased ten per centum by the act of May 13, 1908." 
 (N. R. 4427-2.) 
 
 "The ten per cent increase of pay provided for enlisted men of the Navy by the 
 act of May 13, 1908, is computed on the base pay plus permanent additions, such 
 as extra pay for continuous service, good-conduct medals, etc.; transient additions 
 which require a special detail, such as gun pointers, messmen, etc., do not enter into 
 the computation for this increase." (Comp. Dec., May 27, 1908.) (N. R. 4427-3.) 
 
 703. Base pay. — "The pay of enlisted men in the Navy shall be as shown in 
 the following table, the rates of pay shown therein, and also the several rates of pay 
 and compensation referred to in the succeeding paragraphs of this article, apphcable 
 to this table, representing the base rates in existence prior to the passage of act ot 
 
 May 13, 1908." (N. R. 4427-6.) ^. , ^ .^ tt .in 
 
 ''^The pay, allowances, and emoluments of the enlisted men of the Hospital Lorpa 
 shall be the same as are now or may hereafter be allowed for respective corresponding 
 ratings, except the rating of turret captain of the first class in the seaman braiich of 
 the Navy. * * * The pay oi the rating of chief pharmacist's mate shall be the 
 same as that now allowed for the existing rating of hospital steward." (Act Aug. 29, 
 
 "All pay herein provided shall remain in force until changed by act of Congress" 
 (act of May 13, 1908, 35 Stat., 128), amending sec. 1569, R. S., whereby the President 
 was empowered to fix the pay and bounties of enlisted men and petty officere, except- 
 ing mates (and excepting men of the Hospital Corps, established by act of June 17, 
 1898, 30 Stat., 475). Prior to May 13, 1908, extra pay was prescribed both by statute 
 and by the President. (See succeeding paragraphs of this section.) 
 
 "On and after 1 January, 1919, the 10 per cent increase authorized by Act May 13, 
 1908, will not appear as a separate item on Navy crew smooth pay rolls (S. and A. Form 1). 
 All base and permanent addition pay to which the 10 per cent appUes will be shown 
 with the 10 per cent included." (S. and A. Circ. Letter 136 dated 9 October, 1918.) 5 
 
 The following table shows the base pay of all present estabUshed rates. The first 
 column shows the net base, the second (in bold type) the base pay with the 10 per cent 
 increase included. The bold-type figures are those to be used in connection with 
 pay-roll work on and after 1 January, 1919. 
 
 10/26/18. 
 
258 
 
 CHAP. XI. — DISBUBSING PAY BOLLS. 
 
 Classification. 
 CHIEF PETTY OFFICERS. 
 
 SEC. 45. — ^ENLISTMENTS, PAY AND SUNDBY CBEDITS. 
 
 Classification — Continued. 
 SEAMEN— FIRST CLASS. 
 
 259 
 
 Seamen branch. 
 
 Chief masters-at- 
 arms. 
 
 ■Chief turret cap- 
 tains. 
 
 Chief boatswains' 
 mates. 
 
 •Chief gunners* 
 mates. 
 
 Chief quarter- 
 masters. 
 
 Monthly 
 pay. 
 
 Base. 
 
 $65.00 
 60.00 
 50.00 
 50.00 
 50.00 
 
 With 
 10%. 
 
 171.50 
 66.00 
 55.00 
 55.00 
 55.00 
 
 Artificer branch. 
 
 Chief special me- 1|127. 00 1139.70 
 
 chanlcs. 
 
 Chief machinists* 70.00 77.00i 
 
 mates. 
 
 Chief electricians 60.00 66.00 
 
 Chief printers 60.00 66.00 
 
 Chief carpenters' 50.00| 55.00 
 
 mates. 
 
 Chief water tenders .... 50. 00 65. 00 
 
 Chief storekeepers 50.00 56.00 
 
 Monthly 
 pay- 
 
 Base. 
 
 With 
 10%. 
 
 Special branch. 
 
 Chief yeomen 
 
 Chief pharmacists' 
 
 mates. 
 
 Bandmasters 
 
 Chief commissary 
 
 stewards. 
 
 Monthly 
 
 pay. 
 
 Base. 
 
 $60.00 
 60.00 
 
 52.00 
 70.00 
 
 With 
 10%. 
 
 $66.00 
 66.00 
 
 57.20 
 77.00 
 
 
 MMithly 
 pay. 
 
 Artificer branch. 
 
 Monthly 
 pay. 
 
 Special branch. 
 
 Monthly 
 pay. 
 
 Seamen branch. 
 
 • 
 
 Base. 
 
 With 
 10%. 
 
 Base. 
 
 With 
 10%. 
 
 Base. 
 
 With 
 10%. 
 
 Seamen gimners. . . 
 Seamen .... .... 
 
 $26.00 
 24.00 
 
 $28.60 
 26.40 
 
 Firemen, Icl 
 
 Shipwrights 
 
 $35.00 
 25.00 
 
 $38.50 
 27.50 
 
 Musicians, Id 
 
 Ship's cooks, 3 d . - 
 
 Baiters, 2cl 
 
 Hospital appren- 
 tice, 1 d. 
 
 $32.00 
 30.00 
 35.00 
 24.00 
 
 $35.20 
 33.00 
 
 
 
 38.50 
 S6.40 
 
 PETTY OFFICERS— FIRST CLASS. 
 
 Turret captains, 
 
 Id. 
 Masters-at-arms,! cl. 
 Boatswains' mates, 
 
 icl. 
 Gunners' mates, 1 cl 
 Quartermasters, 1 cl 
 
 $50.00 
 
 40.00 
 40.00 
 
 40.00 
 40.00 
 
 $55.00 
 
 44.00 
 44.00 
 
 44.00 
 44.00 
 
 Special mechanics, 
 Icl. 
 
 Blacksmiths, Id 
 
 Coppersmithis, 1 cl. . .. 
 Patternmakers, Id... 
 
 Molders, Icl 
 
 Boilermakers 
 
 Machinists' mates, Id. 
 
 Coppersmiths 
 
 Shi]^tters, 1 cL 
 
 Electricians, Id 
 
 Blacksmiths 
 
 Plumbers and fitters. . 
 
 Water tenders 
 
 Enginemen, Id 
 
 Painters, Icl 
 
 Sailmakers' mates..... 
 Carpenters' mates, Icl. 
 Storekeepers, Id..... 
 Printers, 1 d 
 
 $80.00 
 
 65.00 
 65.00 
 65.00 
 65.00 
 65.00 
 55.00 
 55.00 
 55.00 
 50.00 
 50.00 
 45.00 
 45.00 
 45.00 
 40.00 
 40.00 
 40.00 
 40.00 
 40.00 
 
 $88.00 
 
 71.50 
 7L50 
 71.60 
 71.10 
 71.60 
 60.50 
 60.60 
 60.60 
 55.00 
 55.00 
 46.60 
 48.60 
 49.60 
 44.00 
 44.00 
 44.00 
 44.00 
 44.00 
 
 Yeomen, Icl 
 
 Pharmacists' 
 
 mates, 1 cl. 
 First musicians . . . 
 Commissary 
 
 stewards. 
 Shh)'s cooks. Id.. 
 Bakers, Id 
 
 $40.00 
 40.00 
 
 36.00 
 60.00 
 
 55.00 
 45.00 
 
 I 
 
 $44.00 
 44.00 
 
 39.60 
 66.00 
 
 60.50 
 49.50 
 
 SEAMEN— SECOND CLASS. 
 
 Seamen, 2d. 
 
 $19.00 
 
 $20.90 
 
 Firemen, 2 cl. 
 
 $30.00 
 
 $33.00 
 
 Musicians, 2 cl 
 
 Buglers 
 
 Hospital appren- 
 tices, 2 cl. 
 Ship's cooks, 4d.. 
 
 $:jn.00 
 30.00 
 19.00 
 
 25.00 
 
 $33.00 
 33.00 
 20.90 
 
 27.50 
 
 SEAMEN— THIRD CLASS. 
 
 Apprentice seamen. 
 
 $16.00 
 
 $17.60 
 
 Firemen, 3 cl. 
 Landsmen... 
 
 $22.00 
 16.00 
 
 $24.20 
 17.60 
 
 Landsmen. 
 
 $16.00 
 
 $17. 
 
 MESSMEN BRANCH. 
 
 PETTY OFFICERS— SECOND CLASS. 
 
 Masters<it-arms,2cl. $35.00 
 Boatswains' mates, , 35. 00 
 
 2cl. 
 Gunners' mates, 2cl; 35.00 
 Quartermasters, 2 dj 35.00 
 
 $38.50 
 38.50 
 
 38.50 
 38.50 
 
 Blacksmiths, 2cl 
 
 Coppersmiths, 2 cl 
 
 Patternmakers, 2d.. 
 
 Molders, 2cl 
 
 Machinists' mates, 2d 
 
 Electricians, 2 cl 
 
 Shipfitters, 2 cL 
 
 Enginemen, 2d 
 
 Oilers 
 
 Carpenters' mates, 2d 
 
 Printers 
 
 Painters, 2cl 
 
 Storekeepers, 2d 
 
 $50.00 
 50.00 
 60.00 
 50.00 
 45.00 
 40.00 
 40.00 
 40.00 
 37.00 
 35.00 
 35.00 
 35.00 
 35.00 
 
 $55.00 
 55.00 
 55.00 
 55.00 
 49.50 
 44.00 
 44.00 
 44.00 
 40.70 
 38.50 
 38.50 
 38.60 
 38.50 
 
 Yeomen, 2d 
 
 Pharmacists' 
 
 mates, 2 cl. 
 Ship's cooks, 2d.. 
 
 $35.00 
 35.00 
 
 40.00 
 
 $38.50 
 38.50 
 
 44.00 
 
 Stewards to commander-in-chief 
 
 Cooks to commander-in-chief 
 
 Stewards to commandants 
 
 Cooks to commandants 
 
 Cabin stewards 
 
 Cabin cooks 
 
 Wardroom stewards 
 
 Wardroom cooks 
 
 Steerage stewards 
 
 Steerage cooks 
 
 Warrant oflBcers' stewards 
 
 Warrant ofiicers' cooks 
 
 Monthly pay. 
 
 Base. 
 
 $60.00 
 50.00 
 60.00 
 50.00 
 50.00 
 45.00 
 50.00 
 45.00 
 35.00 
 30.00 
 35.00 
 30.00 
 
 With 
 10%. 
 
 $66.00 
 55.00 
 66.00 
 55.00 
 55.00 
 49.50 
 55.00 
 49.50 
 38.50 
 33.00 
 38.50 
 33.00 
 
 CITIZENS OF UNITED STATES. 
 
 Mess attendants, first class 
 
 Mess attendants, second class , 
 
 Mess attendants, third class 
 
 NOT CITIZENS OF UNITED STATES. 
 
 Mess attendants, first class 
 
 Mess attendants, second class 
 
 Mess attendants, third class 
 
 Monthly pay. 
 
 Base. 
 
 $30.00 
 25.00 
 20.00 
 
 24.00 
 20.00 
 16.00 
 
 With 
 10%. 
 
 $33.00 
 27.50 
 22.00 
 
 28. 4B 
 22.00 
 17.60 
 
 10/26/18. 
 
 PETTY OFFICERS— THIRD CLASS. 
 
 Masters-at-arms, 3 cl 
 
 Coxswains 
 
 Gunners' mates, 3 cl 
 Quartermasters, 3 cl 
 
 $.30.00 
 30.00 
 30.00 
 30.00 
 
 $33.00 
 33.00 
 33.00 
 33.00 
 
 Electricians, 3 cl 
 
 Carpenters' mates, 3 cl 
 
 Painters, 3cl 
 
 Storekeepers, 3d 
 
 $30.00 
 30.00 
 30.00 
 30.00 
 
 $33.00 
 33.00 
 33.00 
 33.00 
 
 Yeomen, 3 cl 
 
 Pharmacists' 
 mates, 3 d. 
 
 $30.00 
 30.00 
 
 $33.00 
 33.00 
 
 10/26/18. 
 
260 
 
 CHAP, XI. — DISBURSING PAY BOLLS. 
 
 ft 
 
 PERMANENT ADDITION PAY. 
 
 PEBMAHEHT APPOIHTMEHTS. ^^ monthly tacreaa 
 
 ,,^ . , on account of (includ- 
 
 Where net base ing 10 per cent), is: 
 
 pay of rate is: * *^ cq.OO 
 
 $70.00 or moie 6 50 
 
 66.00 11.00 
 
 fo.00 : :::::::.. i«.6o 
 
 W-W 19.80 
 
 68.00 22.00 
 
 60.00 
 
 COHTDnrOTTS SEKVICE . ^here/eq^fSS"** <>' ^^^S" moSthT Sc?Lse/$1.00 plus 10 percent. 
 
 For each reenlistment prior to Mar. 3, 1899^ ^ I o^SouJt K \ 1.3Cplus 10 percent 
 
 For each reenlistment subsequent to Mar. 3, 1^. ..... -/ *2-^^i sooVwiHuNinrthe 10 ner cent). 
 
 C 8 C money per month for consecutive reenlistments since March 3, 1899 (mcludmg ine lu per cent;, 
 
 "'.rr^^w ss^ » s;« » ^» '5^- 
 
 '^'^S^'^uTb^ILs to« Xmn met, dthenship mon.7 V« -nonth (toctadin,! tb. 10 
 
 OBBTIFICATES. ^^ ^^^^^^ ^ Qualification (G. O. 62). 
 
 #2.20 »2.20 »660 
 
 One Two. Three. Four. Five. SLc. ^ven. Ejeht. 
 
 ^.?25 fl^te *2.475 W.80 $4,125 $4.95 $6,776 $«.60 
 
 704 Pay— Permanent additions.— (To be included in computing the 10 per 
 cent iiicrease. par. 702, and the honorable discharge gratuity, par 708.) 
 
 l^^^Lservyi pay.-^Any man who has received an honorable discharge 
 from hiT lasi term of enfctment, of who has received a recommenda ion foj reenlist- 
 ment uponthe expiration of his last term of enlistment, who reenlists for a term of four 
 v^ vffiTfour months from the date of his discharge, ^all receive an mcrease of 
 ^^ouS^d ttdrty-8ix cents per month to the pay prescribed for the raUng m which 
 he Bei^e^foV^tch successive reenlistment, and an extension o the period of enlistment, 
 ne servtw it« caci* owv^-^ , „ , _ i. .i j ,i ^;^^,«^ o^ oniiw«lont tr» f»nnt.iniious service 
 
 ^,/r^^^S^:r^V:^i^^^^ of the act of congress 
 
 "Tm^ iK'lL't di^'i^fwa^'c^W^^^^^ and by sentence of a courl^martial 
 but whSe Sarge recommends his reeiJistment and who does reenl^t ^thm f^ 
 months from dL^harge, is entitied to C. S. C. money but not to G. 0. 34 or sea- 
 man eunner money. (Comp. Dec. Jan. 19, 1914; Aug. 31, 1914.) 
 T^ rfXnJ6/y^dischai^ed before expiration « .^^ «?^^.^«^,*, ^J, XTi^l^ 
 court-martial who is recommended for and does reenhst (within four months) is not 
 
 t^nidd^in^s^^^^^^^ -^k--Sr ^ 
 
 hdd ^d c^nrider^ to ^ve reenlisW within four months from the date of^harge 
 from the Navy for the purpose of contmuous service pay. (Act Max. 4, 1917.) 
 ^^In^om^i^ ihe ro^months referred to * * \^^f^^^'^ '^ ^^^^^ ^^ 
 unt he included^* (N. R. 3527-2.) (Comp. Dec. Nov. 13, 1914.) . ^ ^ ^ . ^ 
 
 ""'a^ eSStod^ Who extends h4 ^ilistient for one year ^entitled to the contm. 
 uous-service pay of $1.36 per month. (Comp. Dec. Oct. 11, 1912.) , „_ . y,^ 
 
 An^isted man serving in his third continuous enlistment was discharged by 
 Jdaf ^eTof^ sS^ of the Navy after approximately nine months' service 
 SeSnInrsubLiuStly he again ireenlisted,>ut i. not enUUed to continuous- 
 ^ce pay. (Comp. Dec. July 31, 1913; Aug. 15, 1913.) 
 
 10/26/18. 
 
 SEC. 45. — ^ENLISTMENTS, PAY AND SUNDBY CBEDITS. 2 60 A 
 
 Continuous-pervice pay for each each successive reenlistment entered upon prior 
 to March 3, 1899 (when the term of enlistment was three years), shall be coinputed 
 at the rate of $1, in accordance with the following extract from the Navy Pay Tables 
 in force at that time: "Any person who, after having enlisted in the Navy for a term 
 of three years and received an honorable discharge or a recommendation for reenlist- 
 ment, upon the expiration of his term of service, reenlists for three years within three 
 months from the date of his discharge, shall receive an increase of $1 per month to the 
 pay prescribed for liie rating in which he serves for each consecutive reenlistment." 
 
 It is to be noted that any reenlistment not falling within the provisions of this 
 paragraph constitutes a break in service and permanentlv debars the man from receiv- 
 mg any benefits for continuous service prior to the break. 
 
 2. Reenlistment pay— Citizens— "General Order 5^."— "To nrovide adequate com- 
 
 Eensation for trained men, the regular pay for each rating in the Navy shall be increased 
 ve dollars per month during the second period of service, and a further sum of three 
 dollars per month during each and every subsequent period of service; but only 
 enlisted men who are citizens of the United States, and whose second and subsequent 
 periods of service each follow next after service in the Navy that was terminated by 
 reason of expiration of enlistment, shall receive the benefits of the increased pay 
 named herein. In the cases of men who are or were finally discharged from the Navy 
 by reason of expiration of enlistment, the first enlistment on or after November 27, 
 1906, shall be considered the second period of service which shall carry with it the 
 increased pay provided by this paragraph, except that men discharged on recom- 
 mendations of boards of medical survey shall, if they reenter the service, be given 
 credit for any previous periods of service in the Navy which were terminated by 
 reason of expiration of enlistment." (N. R. 4427-25.) Executive order (G. O. 34), 
 
 Nov. 27, 1906. ,. . , . . 
 
 Enlisted men who are admitted to citizenship after reenlistment are entitled to the 
 additional pay under "General Order 34" from the date of naturalization. (Comp. 
 Dec. Nov. 8, 1907.) 
 
 An enlisted man serving in his thfrd continuous enlistment was discharged by 
 special order of the Secretary of the Navy after approximately nine months' service 
 in this enlistment; subsequently he again reenlisted, but is not entitled to pay imder 
 "General Order 34." (Comp. Dec. July 31, 1913.) 
 
 A man serving in his second enlistment, receiving "G. 0. 34" and C. S. C. money, 
 is discharged prior to expiration of enlistment to accept appointment as pay clerk; 
 subsequently reenlists. Not entitled to "G. 0. 34" or C. S. C. money upon such 
 reenlistment. (Comp. Dec. Feb. 24, 1915.) 
 
 The risk of making payments to enlisted men of the Navy under "General Order 34 " 
 rests solely upon the supply oflficer making them. It is incumbent upon a supply 
 officer to satisfy himself as to the sufficiency of the evidence of citizenship presented, 
 and it is his right to refuse to make such payments unless, in his judgment, such 
 evidence is legally sufficient. (Comp. Dec. Dec. 10, 1912.) 
 
 Men reenlisting after dishonorable discharge are not entitled to "G. O. 34" money. 
 (See subparagraph 1, supra, for Comp. Dec. Jan. 19, 1914; Aug. 31, 1914; June 17, 
 1915.) 
 
 The certificate of a commanding officer on a man's enlistment record "is 
 prima facie evidence of citizenship and protects a pay officer in making pay- 
 ments" under "G. O..N0. 34" in the aosence of any facts being brought to 
 
 10/26/18. 
 
 (Beprint due to change in p. 260.) 
 
SEC. 45. — ENLISTMENTS, PAY, AND SUNDRY CREDITS. 261 
 
 his attention prior to payment contradictory of such presumption of citizen- 
 ship." (Comp. Dec. .Tan. 28, 1914.) 
 
 The fact that an enlisted man holds a permanent appointment as a petti- 
 officer is strong prima facie evidence of citizenship, and in the absence of facts 
 brought home to a supply officer before making payment contradicting such pre- 
 sumption of citizenship he will be protected in making payments. (Comp. Dec. 
 Apr. 26, 1913.) 
 
 The act of April 12, 1900, did not confer United States citizenship upon the 
 inhabitants of Porto Rico. Section 7 of the above referenced act provides : 
 
 " That all inhabitants continuing to reside therein who were Spanish subjects 
 on the eleventh day of April, eighteen hundred and ninety-nine, and then resided 
 in Porto Rico, and their children born subsequent thereto, shall be deemed and 
 held to be citizens of Porto Rico, and as such entitled to the protection of the 
 United States, except such as shall have elected to preserve their allegiance 
 to the Crown of Spain on or before the eleventh day of April, nineteen hundred. 
 Ill accordance with the provisions of the treaty of peace between the United 
 States and Spain entered into on the eleventh day of April, eighteen hundred 
 and ninety-nine; * * *. (31 Stat. L., 79.)" 
 
 The act of March 2, 1917, conferred United States citizenship upon inhabitants 
 of Porto Rico under provision of law as follows : 
 
 " That all citizens of Porto Rico, as defined by section seven of the act of 
 April twelfth, nineteen hundred, 'temporarily to provide revenues and a civil 
 government for Porto Rico, and for other purposes,' and all natives of Porto 
 Rico who were temporarily absent from that island on April eleventh, eighteen 
 hundred and ninety-nine, and have since returned and are permanently residing 
 in tlint island, and are not citizens of any foreign country, are hereby declared, 
 and shall be deemed and held to be, citizens of the United States :* Provided, 
 That any person hereinbefore described may retain his present political status 
 by making a declaration, under oath, of his decision to do so within six months 
 of the taking effect of this act before the district court in the district in which 
 he resides, the declaration to be in form as follows : 
 
 " ' I» . being duly sworn, hereby declare my intention not to become 
 
 a citizen of the United States as provided in the act of Congress conferring 
 United States citizenship upon citizens of Porto Rico and certain natives per- 
 manently residing in said island.' 
 
 " In the case of any such person who may be absent from the island during 
 said six months the term of this proviso may be availed of by transmitting a 
 declaration, under oath, in the form herein provided within six months of the 
 taking effect of this act to the executive secretary of Porto Rico : And provided 
 further. That any person who is born in Porto Rico of an alien parent and Is 
 permanently residing in that island may, if of full age, within six months of 
 the taking effect of this act, or if a minor, upon reaching his majority or within 
 one year thereafter, make a sworn declaration of allegiance to the United States 
 before the United States District Court for Porto Rico, setting forth therein all 
 the facts connected with his or her birth and residence in Porto Rico and 
 accompanying due proof thereof, and from and after the making of such declara- 
 tion shall be considered to be a citizen of the United States. 
 
 " That Porto Rico shall constitute a judicial district to be called ' the district 
 of Porto Rico.' * * * The district court for said district shall be called 
 *the District Court of the United States for Porto Rico,' * * * said dis- 
 trict court shall have jurisdiction for the naturalization of aliens and Porto 
 Ricans, and for this purpose residence in Porto Rico shall be counted in the 
 same manner as residence elsewhere in the United States. ♦ * * (Public 
 Act, No. 368, 64th Cong.)" « 
 
 It is to be noted that by the terms of the act, citizenship is not absolute, as 
 an inhabitant may elect to retain the political status existing at the time of 
 the act; further, that certain inhabitants born in Porto Rico of alien parents 
 5/24/17. 
 
262 
 
 CHAP. XI. — DISBURSING PAY ROLLS. 
 
 may become citizens by sworn declarations of allegiance. Supply officers will 
 have to be on their notice with reference to enlisted men of Porto Rican birth. 
 
 An alien Japanese can not lawfully become a citizen of the United States by 
 naturalization. (Comp. Dec. Jan. 28, 1914.) 
 
 Naturalization papers unlawfully issued may be annulled. (Comp. L>ec. Jan. 
 
 28 1914 ) 
 
 The Revised Statutes, section 2169, restrict the right of naturalization to 
 aliens being free white persons and to aliens of African nativity and to persons 
 
 of African de.scent. , , ^ ,^ ^, . 
 
 " Citizenship by naturalization can only be acquired by naturalization under 
 the authority and in the forms of law. But citizenship by birth is established 
 bv the mere fact of birth under the circumstances defined in the Constitution. 
 Every person born in the Unite<l States and subject to the jurisdiction thereof 
 becomes at once a citizen of the United States and needs no naturalization. 
 (U. S. Supreme Ct, 169 U. S. 649-702.) . .^ ^ • n^ 
 
 Therefore, a Japanese born in the United States of parents then domiciled 
 there and carrving on business, and not employed by the Emperor of Japan 
 in a diplomatic or other official capacity, is a citizen of the United States and 
 entitled to pay under the provisions of General Orders 62 and 34. (Comp. 
 Dec. Jan. 9, 1913.) The same applies to persons of Chinese descent. (18 Comp., 
 
 1030 ) 
 
 Affidavits are of little value as evidence where the notary does not certify 
 that the affiants are credible persons or known to him. ( 18 Comp., 1026. ) 
 
 " If the Secretary of the Navy shall make it the duty of some officer or officers 
 to consider the eviVlence submitted as to nativity in the United States or natu- 
 ralization and certifv to the man's citizenship, it will be prima facie evidence 
 of citizenship. Due weight should be given to such prima facie showing, and 
 in the absence of facts brought home to the pay officer before payment contra- 
 dicting ^uch presumption of citizenship he will be protected in making pay- 
 ment.s." (Comp. I >ec. Feb. 13, 1913: Jan. 26. 1914.) ^ ^ r^ 
 
 '* In order to carry out the suggestion <*ontained in a decision of the Comp- 
 troller of the Treasurv, Februar>' 13. 1913. on the question of citizenship of 
 enlisted men in the Navy, it is herel)y made the duty of recruiting officers to con- 
 sider the evidence of citizenship submitte<l by applicants as to their nativity in 
 the United States, or their naturalizati«Hi. and to certify to the men's citizen- 
 ship «!uch certificate to be thereafter considereil as prima facie evidence of the 
 men's citizenship." (Navy Dept. 3181-33, Apr. 25, 1913.) 
 
 " \ny alien of the age of twenty-one years and upward who may. under exist- 
 ing law become a citizen of the Unitetl States, who has served or may hereafter 
 serve for one enlistment of not less than four years in the United States Navy 
 or Marine Corps, and who has received therefnmi an honorable discharge or an 
 ordinary discharge, with recommendation for reenlistment, or who has com- 
 pleted four years in the Revenue-Cutter Service and received therefrom an 
 honorable discharge or an ordinary discharge with recommendation for re- 
 enlistment, or who has completed four years of honorable service in the Naval 
 Auxiliary Service, shall be admitted to become a citizen of the United States 
 upon his petition without any previous declaration of his intention to become 
 such and without proof of residence on shore." (Act June 30, 1914.) 
 
 3 ^Permanent appointments— Chief petty offlcers.—''\\l chief petty officers of 
 the* Navy including chief water tenders, who shall receive permanent appoint- 
 ments after qualifving therefor, shall be paid at the rate of .seventy dollars a 
 month" (N. R. 4427-18.) (Executive order; (i. O. 1.34. June 26, 1903.) 
 
 A chief petty officer is not entitled to the extra pay for permanent appoint- 
 ment until the nhunl date upon which his permanent appointment is made. 
 (Comp. Dec. Oct. 31, 1911.) (See par. 355.3-2 N. R.) 
 
 /, Seamen gunners' or petty officers' rcrtiflrates.—'' Men who have success- 
 ful! v completed a prescribed course of instruction for seamen gunners or petty 
 officers may be given by the Bureau of Navigation a certificate to that effect, 
 
 5/24/17. 
 
 SEC. 45. — ENLISTMENTS, PAY, AND SUNDRY CREDITS. 263 
 
 which shall entitle them to receive two dollars per month In addition to the pay 
 of the rating in which they are serving; such certificates to continue in force 
 only during the enlistments in which the men were respectively graduated, un- 
 less renewed by reenlistment for four years within four months from date of 
 honorable discharge. Men holding certificates as seamen gunners are entitled to 
 the pay prescribed for said rating, and are entitled to reenlist at any time as 
 such at the base rate of twenty-six dollars per month ; but if given any other 
 rating than that of seaman gunner, the holder of a seaman gunner's certificate 
 shall not receive additional pay therefor, unless in continuous service." (N. R. 
 4427-^.) (Executive order ; G. 0. 108, Sept. 11, 1902 ; Comp. Dec. Nov. 25, 1912.) 
 
 An enlisted man who holds certificate as seaman gunner and who is detailed 
 as a gun captain is entitled to additional pay allowed for both duties. (Comn. 
 Dec. May 5, 1916.) 
 
 An enlisted man graduate of seaman gunner's school at Washington and New- 
 port receives additional $2 for only one certificate. (Comp. Dec. Dec. 3, 1914.) 
 But a man who holds certificates of graduation from two separate and distinct 
 classes of instruction is entitled to $2 per month additional for each of the two 
 certificates. (Comp. Dec. Apr. 26, 1915.) 
 
 5. Certificates of qualification — "General Order 62" (Evidence of citizen- 
 ship, see par. 704-2.) — " Stewards and cooks in the messman branch who are 
 citizens of the United States and who hold or may receive certificates of quali- 
 fication as stewards or cooks shall receive five dollars per month additional to 
 the pay of their rating while holding such certificate, such additional pay to be 
 of a permanent character as regular pay." N. R. 4427-32a.) (Executive order; 
 G. 0.62, Feb. 7, 1908.) 
 
 " Stewards and cooks in the messman branch who have served one year as 
 stewards and cooks, and while holding such rating are recommended by their 
 commanding officers, shall be given certificates of qualifications from the Bureau 
 of Navigation, which may be revoked at the discretion of the commanding ' 
 officer for cause, provided that the certificate shall lapse if the holder is not 
 reenlisted within four months from date of honorable discharge." (N. R. 
 3555-1.) 
 
 A steerage cook entitled to receive the additional pay under G. O. No. 62 
 by qualification and citizenship, who Is changed in rating to W. O. steward 
 * * * continues entitled to said additional pay until the expiration of the 
 time for which the certificate was given unless it is sooner revoked. (Comik 
 Dec. Jan. 5, 1914.) 
 
 6. Good-conduct medals. — "Any enlisted person In the Navy serving under 
 (wntinuous-service certificate, or in an enlistment subsequent to a previous en- 
 listment terminated by reason of expiration of enlistment, who upon expiration, 
 or within three months before the expiration of his term of enlistment, shall 
 be recommended by his captain for obedience, sobriety, industry, courage, neat- 
 ness, and proficiency, shall receive a good conduct medal." (N. R. 3664-1.) 
 (Executive order; G. O. 108, Sept. 11, 1902, and 168, Sept. 9, 1904.) 
 
 "Any such person who has received one medal will. If recommended at the 
 expiration of any subsequent four-year term of enlistment, be given in place 
 of a medal a clasp, which shall be worn above the medal on the same ribbon." 
 (N. R. 3664-2.) 
 
 "A man serving under a continuous-service certificate, or in an enlistment 
 subsequent to a previous enlistment terminated by reason of expiration of en- 
 listment, who has extended his enlistment, shall be recommended for a good- 
 conduct medal or clasp for the four-year term of which he enlisted, if qualified 
 under paragraph 1 above: Provided, That a man who receives a good-conduct 
 medal or clasp at the expiration of the term of enlistment of four years shall 
 not again be given a good-conduct medal upon discharge from an extension of 
 that enlistment for any period less than four years. No man shall be deprived 
 
 9/13/17. 
 
264 
 
 CHAP. XI. — DISBUBSING PAY BOLLS. 
 
 ♦* 
 
 Of a good-conduct medal or clasp except by sentence of a general court-martial.' 
 
 ^^•E^cftmfsted man of the Navy, except mates, shall receive seventy-five 
 cents per month, in addition to the pay of his rating, for each good-conduct 
 mSal pin, or bkr which he may heretofore have been or shall hereafter be 
 awarded " (N R 3664-4.) " The date of the award of a good-conduct medal, 
 Din or bar shall be the date of the holder's discharge by reason of the expirah 
 Son of the Enlistment for which the medal, pin, or bar is gi^^E^'the allowance 
 of seventy-five cents per month being reckoned from said date of award. 
 
 (N R 4427—9 ) j 
 
 A holder of a good-conduct medal for service In the Marine Corps is entitled 
 
 to be credited with pay for the medal on enlistment in the Navy. (Comp. Uec. 
 
 ^05^' piy-Transient additions.- (Not to be Included In computing the 10 
 per cent increase, par. 702, or the honorable-discharge gratuity, par. 708. ) 
 ^1 ^Captain '' of the hold.-^* Seamen in charge of holds shall receive five dol- 
 lars per month in addition to their pay." (N. R. 4427-12.) (Executive order; 
 
 %%fx^w^nl' off team launehes, etc.-" Coxswains detailed as coxswains of 
 boats propelled by machinery, or as coxswains to commanders in chief, shall 
 receive five dollars per month in addition to their pay." (N. R. 4427-10.) 
 (Executive order, G. O. 20, Jan. 1, 1901.) . .^ ^ ^ vi^v *>,^ r.otr 
 
 The date on which a man is detailed for duty is the date on which the pay 
 of a coxswain of a steamer begins. (Comp. Dec. Apr. 20, 1914.) ^„«^i^ 
 
 A seaman detailed for duty as a coxswain of a steam launch is not entitled 
 to $5 additional pay. (Comp. Dec. Nov. 7, 1911.) rrnmTi 
 
 Enlisted men of the Insular force are not entitled to this extra pay. (Comp. 
 
 * ^7. DeUich!d S-" Petty officers of the Navy 1^^^^\^^^S ^^""^IJ^y^^, f; 
 prlves them of quarters and of their rations or commutations thereof shall re- 
 vive nine dollars per month In addition to the pay of their rating. (N. K. 
 4427-6.) (Executive order, G. O. 20, .Tan. 1, 1901.) 
 
 Men of the regular Navy (or of the Naval Coast Defense Reserve), on 
 
 duty entitling them to subsistence, " while unavoidably detained or absent 
 
 t from vessels to which attached under orders," or " on detached duty," may 
 
 * be credited on the pay roll with the per diem rate of ^^.ff^^^^'^l^^Z^^'^^^^ 
 established by the Navy Department. When such credit is made, subsist- 
 ence ration must be stopped on board ship and no commutation therefor be 
 Sven (Comp. Dec. Mar 23, 1917.) This does not apply to absence with 
 
 °'i%t^-^*^nllsted men of the Navy not under instruction or diving for 
 practice shall, when employed in submarine diving, receive extra compensation 
 theref^ to be charged to the bureau for which the service is performed, at 
 the rate of one dollar and twenty cents per hour for the actual time so em- 
 ploy^ under water." (N. R. 4427-33.) (Executive order; G. O. 346, Apr. 20, 
 1886 and Circular No. 12, July 18, 1894.) „ », . 
 
 A clJSficate of the commanding officer should be filed with the roll showing 
 the nature of the duty and a notation should be made over the credit In the roll 
 
 n'%^0 JTtS^^^^^ ordinary seamen detailed for duty as 
 
 firemen or ^al passers shall receive. In addition to the pay of their ratings, 
 e3^ pay at the rate of thirty-three cents per day for the time so employed. 
 
 ^^Mt?ve Samin or^native ordlnkry seaman of the Insular force who Is de- 
 tailed to perform duty as fireman * * * Is entitled to extra compensa- 
 tion at tiirrate of thirty-three cents per day while so employed. (Comp. Dec 
 Aug. 13, 1910.) 
 9/13/17. 
 
 SEC. 45. ENLISTMENTS, PAY, AND SUNDRY CREDITS. 264a 
 
 6. Gun captains. — " Enlisted men of the Navy regularly detailed by the com- 
 manding officer of a vessel as gun captains, except at secondary battery guns, 
 shall receive, in addition to the pay of their respective ratings, five dollars per 
 month, which, In the case of men holding certificates as gun captains, or of 
 gi'aduatlon from the gun-captain class, petty officers' school, shall include thfr- 
 two dollars per month to which such certificates entitle them." (N. R. 4427-20. • 
 (Executive order; G. O. 137, July 25, 1903.) 
 
 9/13/17. 
 
SEC. 45. — ENLISTMENTS, PAY, AND SUNDRY CREDITS. 265 
 
 A gunner's mate regularly detailed as a gun captain of an intermediate gun 
 on a vessel of the gunboat class is entitled to the additional pay provided by 
 the regulations for such duty. (Comp. Dec. Jan. 14 1915.) 
 
 7. Gun pointers. — " Enlisted men of the Navy, after having qualified as gun 
 pointers according to the standards of marksmanship and rules that may be 
 prescribed from time to time by the Secretary of the Navy, who are regularly 
 detailed as gun pointers by the commanding officer of the vessel, shall receive 
 monthly, in addition to tlie pay of their respective ratings, extra pay as follows : 
 
 Heavy gun pointers (for guns of 8-inch caliber or larger) : 
 
 First class $10. 00 
 
 Second class 6. 00 
 
 Intermediate gun pointers (for guns from 4-inch to 7-inch, inclusive) : 
 
 First class 8. 00 
 
 Second class 4. 00 
 
 Secondary gun pointers (for guns from 1-pounder to 3-inch, inclusive) : 
 
 First class 4. 00 
 
 Second class — ». 2. 00 
 
 Extra pay shall be allowed a gun pointer during such time only as he remains 
 qualified, and only while he is regularly detailed as a gun pointer at a gun of 
 the class at which he qualified." (N. R. 4427-19.) (Executive order ; G. O. 137. 
 July 25, 1903.) 
 
 Full instructions governing the above allowances, including method of qualifi- 
 cation and period effective, are prescribed in the confidential publication " Gun- 
 nery Instructions," issued to ships by the Navy Department 
 
 A gun pointer, appointed a yeoman, third class, continues to be entitled t 
 to the additional pay allowed a grun pointer so long as he remains qualified 
 and his detail continues. (Comp. Dec. Mar. 31, 1917.) 
 
 8. Jacks-of-the-du8t — " Ordinary seamen detailed as jacks-of-the-dust, or as 
 Ir.niplighters, shall receive five dollars per month in addition to their pay." 
 (N. R. 4427-13.) (Executive order; G. O. 178, Nov. 29, 1904.) 
 
 An ordinary seaman detailed as jack-of-the-dust is entitled to the additional 
 compensation while so detailed, even if on leave. (Comp. Dec., Aug. 17, 1905.) 
 
 " This office is of the opinion that the act of August 29, 1916, which pro- 
 vides ' That the designation of the rating ordinary seaman be changed to 
 seamen, second class, without change of pay,^ had the effect of changing the 
 rating * ordinary seamen * to ' seamen, second class,' wherever found in the | 
 laws, Navy Regulations or Naval Instructions, hence articles 4427-13-16 
 referred to in attached letter would read * seamen, second class ' instead of 
 * ordinary seamen.' " (Letter 26254-2341, J. A. G. July 30, 1917.) 
 
 9. Lamplighters, see Jacks-of-the dust, paragraph 8 above. 
 
 10. Mail clerk. — "Enlisted men of the Navy or Marine Corps may, upon 
 selection by the Secretary of the Navy, be designated by the Post OflSce Depart- 
 ment as Navy mail clerks and assistant Navy mail clerks. They shall receive 
 compensation from the Navy Department in addition to that paid them for the 
 grades to which they are designated." (N. R. 4427-31a.) (Not to exceed $500 
 per annum and $300 per annum, respectively. — ^Act of May 27, 1908, 35 Stat. 
 417.) 
 
 "Enlisted men detailed as Navy mail clerks, in accordance with the act of 
 May 27, 1908, receive, in addition to the pay of their rating, the following 
 monthly compensation: 
 
 On board vessels having complements of 650 or more $30. 00 
 
 On board receiving ships 25. 00 
 
 On board vessels and in flotillas having a complement of more than 
 
 249 and less than 650 25. 00 
 
 On board vessels and in flotillas having a complement of more than 
 124 and iess than 250 20.00 
 
 9/13/17. 
 
266 
 
 CHAP. XI. — DISBURSING PAY ROLLS. 
 
 On board vessels having complements of more than 34 and less than 
 125 (except station tugs and barges, but including torpedo Doats 
 and destroyers acting singly and not attached to regularly organ- 
 ized flotillas) *^"- ^ 
 
 (N. R. 4427-31b.) 
 
 " Enlisted men designated as assistant Navy mail clerks shall receive fifteen 
 dollars per month in addition to the pay of their rating." (N. R. 4427-dlc.) 
 
 Navy mail clerks are entitled to the additional compensation therefor only 
 while in performance of this special duty, and are not entitled to the additional 
 pav if absent from the vessel under treatment in hospital ashore, or on leave of 
 absence. (Comp. Dec. Mar. 16, 1909; Apr. 4, 1910; Nov. 18, 1915.) 
 
 ''The compensation of Navy mail clerks and assistant Navy mail clerks, tor 
 services as such, shall begin upon the date when they take the oath of ofhce 
 and enter upon postal duties and close on the date of the termination of such 
 services, and shall be paid out of the appropriation ' Pay of the Navy, l ne 
 commanding officer of the vessel, or of the fleet, squadron, or division to which 
 the vessel is attached, may direct the termination of such services at any time, 
 reporting the fact to the Navy Department, which will inform the Post Uttice 
 Department" (N. I. 5401-6.) ^^ ,^ , . 
 
 Wliere duty was entered upon by direction of competent authority before 
 taking oath, such service being necessary, and oath being executed before pay- 
 ment pnv begins with comuienrement of service. (Comp. Dec. Sept. J^, ^^^y) 
 
 Additional pay begins with the date on which, by order of his commanding 
 officer, he began to perform the duty. (Comp. Dec. Sept. 23, 1914.) 
 
 Upon the expiration of enlistment of an enlisted man who is serving as >*avy 
 mail clerk or assistant Navy mail clerk his appointment terminates with the 
 expiration of his enlistment, and where it is desired to continue such enlisted 
 man as Navy mail clerk or assistant upon his reenlistment it is necessary to 
 redesignate him and require him to execute a new bond. (First Asst. Post- 
 master General, S. A. M. 2001.) 
 
 Cashing money orders on board ship (see par. 595) ; deposit of postal funds 
 by Navy mail clerks (see par. 581) ; inspection of postal and money order 
 
 records (see par. 45). , ,, , ,, *.: ^^ 
 
 11 Messmen.—'' Enlisted men detailed as messmen shall, while so acting, ex- 
 cept* when assigned as reliefs during the temporary absence of the regular 
 messmen receive extra compensation at the rate of $5 per month. (N. K. 
 ^^4 ) ^^utive order? G. O. 61, Oct. 17, 1901, and 79, Jan. 7, 1902.) 
 Number of messmen allowed, see paragraphs 362-381. ^,, ^ , 
 
 An enlisted man holding the rating of mess attendant is not entitled to extra 
 compensation for detail as crew messman. (Comp. Dec. Apr. 11, 1908.) b.n- 
 listed men, detailed as crew messmen, are not entitled to extra pay provid^ 
 for such detail while on authorized leave of absence. (Comp. Dec. Apr. 28, 
 
 ^^ig'^SimiaZmcti.— "Enlisted men regularly detailed as signalmen shall receive 
 the following extra compensation In addition to the monthly pay of their 
 rating: 
 
 Signalmen-- ^ ^^ 
 
 First class ^ ^. 
 
 Second class J- jJJ 
 
 (N. R. 4427-177) "TExecutlve order; G. O. 110. Oct. 22, 1902.) 
 
 in BvLbmoirine pay—'* All enlisted men of the Navy shall receive five dollars 
 
 t>er month in addition to their pay while serving on board of submarine vessels 
 
 Jrf the Navy Besides the five dollars per month extra pay allowed them for 
 
 submarine Wvice. enlisted men serving with submarine torpedo boats, and 
 
 9/13/17. 
 
 SEC. 45. — ENLISTMENTS, PAY, AND SUNDRY CREDITS. 266a 
 
 having been reported by their commanding officers to the Navy Department as 
 qualified for submarine torpedo-boat work, shall receive one dollar additional 
 pay for each day during any part of which they shall have been submerged in 
 a submarine boat while under way, but such further additional pay shall not 
 exceed fifteen dollars in any one calendar month. To be eligible for recom- 
 mendation by their commanding officers as 'qualified for submarine torpedo- 
 boat work,' in order to receive the benefits of this paragraph, men must fulfill 
 the requirement prescribed by the Bureau of Navigation.' (N. R 4427-11.) 
 (Executive order; G. O. 9, Nov. 9, 1905.) 
 
 "This regulation [supra] does not specify any particular duty to be per- 
 formed by men serving on board submarine vessels, in order to be entitled to |5 
 
 9/13/17. 
 
SEC. 45. — ENLISTMENTS, PAY, AND SUNDBY 0BEDIT8. 267 
 
 per month additional pay. A man serving on a submarine which is not in full 
 commission but is placed in ordinary comes within this regulation. The duties 
 performed by him are immaterial." (S. A. M. 4034.) 
 
 Enlisted men are not entitled to the $5 per month additional pay for submarine 
 service while on authorized leave. (Comp. Dec, May 23, 1913.) 
 
 U. Tailors.— i^ee also par. 712.)— "Any enlisted man of the Navy detailed 
 to perform the duties of ship's tailor on board of a vessel having a complement 
 of six hundred men or more, exclusive of marines, shall receive twenty dollars 
 per month in addition to the monthly pay of his rating; on a vessel having a 
 complement of from three hundred to six hundred men, exclusive of marines, 
 fifteen dollars per month in addition to the monthly pay of his rating; on a 
 vessel having a complement of less than three hundred men and not less than 
 100 men, exclusive of marines, ten dollars per month in addition to the monthly 
 pay of his rating. Any enlisted man of the Navy detailed as tailor's helper on 
 board of a vessel having a complement of six hundred men or more, exclusive 
 of marines, shall receive ten dollars per month in addition to the monthly pay 
 of his rating; but the total pay of an enlisted man detailed to perform the 
 duties of ship's tailor shall not exceed fifty dollars per month, and of the tailor's 
 helper shall not exceed forty dollars per month." (N. R. 4427-21.) (Executive 
 order; G. O. 186, June 5, 1905.) 
 
 An enlisted man of the Navy detailed as ship's tailor is entitled to the addi- 
 tional pay as such while on leave or on temporary duty ashore, provided that 
 no one was detailed to perform the duties of ship's tailor during his absence. 
 (Comp. Dec, June 30, 1909; Mar. 29, 1910.) 
 
 Ship's tailor and tailor's helper are entitled to flat base increase provided \ 
 by act May 22, 1917, for the period of the war. (Comp. Dec, June 25. 
 1917.) 
 
 15. Increase in " Mse pay " during continuance of present war. — " That com- 
 mencing June first, nineteen hundred and seventeen, and continuing until not 
 later than six months after the termination of the present war, all enlisted 
 men of the Navy of the United States in active service whose base pay does 
 not exceed $21 per month shall receive an increase of $15 per month; those 
 whose base pay is over $21 and does not exceed $24 per month, an increase of 
 $12 per month ; those whose base pay is over $24 and less than $45 per month, 
 an increase of $8 per month; and those whose base pay is $45 or mone per 
 month, an increase of $6 per month : Provided, That the increases of pay herein 
 authorized shall not enter into the computation of continuous-service pay : Pro- 
 vided, That during the continuance of the present war warrant oflicers, petty 
 ofl[icers, and enlisted men of the United States Coast Guard shall receive the 
 same rates of pay as are or may hereafter be prescribed for corresponding 
 grades or ratings and length of service in the Navy." (Sec. 15, act May 22, 
 1917.) 
 
 " On the smooth roll sent to the auditor this credit will be indicated to the 
 left of the • Commencement of pay ' column by the words * base increase, act 
 May 22, 1917.' The entry of the amount of increase will appear in * Amount of 
 pay ' column below the entry of the credit for 10 per cent increase, act May 13, 
 1908." (S. & A. cir. letter, 122 ; 122-47, June 1, 1917.) 
 
 The base pay referred to in the act supra "is the foundational or fixed 
 monthly sum to which they [the enlisted men] are respectively entitled, stripped 
 of any increases or additions thereto by percentage or otherwise and therefore 
 without the 10 per cent increase provided by the act of May 13, 1908." (Comp. 
 Dec, May 26, 1917.) 
 
 706. Pay — detained beyond enlistment.—" Enlisted men afloat detained be- 
 yond their regular term of enlistment until the return to the United States of 
 the vessel to which they belong, under the provisions of section 1422 of the Re- 
 vised Statutes, shall receive for the time during which they are so detained an 
 addition of one-fourth of their former pay, computed on the total pay which 
 they are entitled to receive; but if an enlisted man be retained in the service 
 
 9/13/17. 
 
268 
 
 CHAP. XI. — ^DISBURSING — PAY ROLLS. 
 
 after the expiration of his enlistment at his own request, he is not entitled to 
 the one-fourth additional pay. In order to sustain a charge for such additonal 
 payment, the supply officer must produce, upon the settlement of his account, a 
 certificate from the commanding officer that the persons to whom such addi- 
 tional compensation has been allowed did reenlist as aforesaid or were detain^ 
 by such commanding officer under the provisions of the said section. (is. K. 
 
 4427-15 ) 
 
 " That it shall be the duty of the commanding officer of any fleet, squadron, 
 or vessel acting singly, when on service, to send to an Atlantic or to f Pacific 
 iwrt of the United States, as their enlistment may have occurred on either the 
 Ulantic or Pacific coast of the United States, in some public or other vessel, all 
 petty officers and persons of inferior ratings desiring to go there at the expira- 
 tion of their terms of enlistment, or as soon thereafter as may be, unless, in 
 his opinion, the detention of such persons for a longer period should be essential 
 to the public interests, in which case he may detain them or aiiy of them 
 until the vessel to which they belong shall return to such Atlantic or Pacific 
 
 ^"All persons enlisted without the limits of the United States may be dis- 
 charged, on the expiration of their enlistment, either in a foreign port or in a 
 port of the United States, or they may be detained as above provided beyond 
 the term of their enlistment ; . ^^ ^. m^^ „,» 
 
 " And that all persons sent home, or detained by a commanding officer, ac- 
 cording to the provisions of this act, shall be subject in all respects to the laws 
 and regulations for the government of the Navy until their return to an Atlantic 
 or Pacific port and their regular discharge ; . . * „ „„fn 4.k« 
 
 "And all persons so detained by such officer, or reentering to serve until the 
 return to an Atlantic or Pacific port of the vessel to which they belong, shaU 
 in no case be held in service more than thirty days after their arrival in said 
 nort • and that all persons who shall be so detained beyond their terms of 
 enlistment or who shall, after the termination of their enlistment voluntarily 
 reenter to serve until the return to an Atlanic or Pacific port of the vessel to 
 v^ich they belong, and their regular discharge therefrom shall receive for the 
 time during which they are so detained, or shall so serve beyond their original 
 terms of enlistment, an addition of one-fourth of their former pay." (Sec. 
 1422 R S., as amended by act of Mar. 3, 1875.) 
 
 If an enlisted man be retained in the service after the expiration of his en- 
 listment at his own request, he is not entitled to the one-fourth additional pay. 
 
 ^^^nliSed STan is not entitled to one-fourth additional pay while en route 
 home on an Army transport for discharge, his enlistment having expired while 
 aVmnrd the transDort. (Comp. Dec. July 22, 1913.) 
 
 707 Pay-iSJulax force.-" The Secretary of the Navy is authorized to enlist 
 in the insular force. United States Navy, not to exceed 500 Filipinos in the 
 following ratings and at the following rates of pay : 
 
 Ratings. 
 
 Native coxswains 
 
 Native seamen 
 
 Native ordinary seamen 
 
 Native machinists, first class. . . 
 Native machinists, second class 
 Native firemen, first class 
 
 9/13/17. 
 
 Monthly 
 pay. 
 
 S15 
 12 
 10 
 28 
 20 
 18 
 
 Ratings. 
 
 Native firemen, second class 
 
 Native coal passers 
 
 Native stewards 
 
 Native cooks 
 
 Native mess attendants . . . . . 
 
 Monthly 
 pay. 
 
 S15 
 11 
 15 
 13 
 
 8 
 
 SEC. 45. — ENLISTMENTS, PAY, AND SUNDRY CREDITS. 268a 
 
 (N. R., 4429.) (Executive order; G. O. 40, Apr. 8, 1901.) 
 
 Enlisted men in the insular force are entitled to clothing bounty on first 
 enlistment and to one-fourth additional pay for detention beyond expiration 
 of enlistment. (Comp. Dec. Oct. 6, 1905.) 
 
 A native seaman or seaman second class while detailed and performing the 
 duty of a " fireman " on board a vessel of war is entitled to extra compensation 
 of 33 cents a day. (Comp. Dec. Aug. 13, 1910.) 
 
 9/13/17. 
 
 73416°— 18 
 
 -20 
 
SEC. 45. — ENLISTMENTS, PAY, AND SUNDRY CKEDITS. 269 
 
 A coxswain of the insular force detailed for duty as coxswain of a boat 
 propelled by machinery is not entitled to additional pay. (Comp. Dec., Apr, 
 19, 1913.) (Clothing outfit, see par. 709.) 
 
 The pay of the insular force having been established by Executive order of 
 April 5, 1901, under the authority then vested in the Executive to fix the pay 
 of enlisted men (see par. 703), and the President not having expressly ex- 
 tended to the insular force the benefits conferred on enlisted men by other 
 Executive orders, it is held that enlisted men of the insular force "are 
 entitled to the extra pay conferred upon all enlisted men by the statute, but 
 not to the extra pay provided by other Executive orders for enlisted men of 
 the Regular Navy." (Ck)mp. Dec. Apr. 19, 1913, quoting Comp. Dec. Oct. 8. 
 1903.) (See other paragraphs in this section; decisions in specific cases are 
 cited in pars. 705-2 and 705-5.) 
 
 Enlisted men of the insular force are thus entitled to the 10 per cent Increase 
 provided by the act of May 13, 1908 (par. 702), computed on the base pay 
 and on such permanent additions (par. 704) as have been prescribed by statute. 
 
 708. Credits— honorable discharge gratuity. — " If any enlisted man or ap- 
 prentice, being honorably discharged, shall reenlist for four years within four 
 months thereafter, he shall, on presenting his honorable discharge or on ac- 
 counting In a satisfactory manner for its loss, be entitled to a gratuity of four 
 months' pay equal in amount to that which he would have received if he had 
 been employed in actual service; and any enlisted man in the Navy whose 
 term of enlistment has been extended for an aggregate of four years shall, 
 after the expiration of the preceding four-year term of enlistment upon which 
 the extension is made and if otherwise entitled to an honorable discharge, be 
 paid the gratuity above provided. This provision does not apply to the 
 honorable discharge for incomplete service issued to men in their first enlist- 
 ment under the provisions of the act of Congress approved August 29, 1916." 
 (N. R. 4427-22.) (Act of Aug. 22, 1912, amending sec. 1573, R. S.) 
 
 The honorable discharge gratuity is computed at the rate of base pay plus 
 permanent additions thereto, but not including transient additions which require 
 a special detail. (Comp. Dec. Mar. 27, 1903; June 19, 1906.) 
 
 " In computing the four months referred to * * * the date of discharge 
 shall not be included." (N. R. 3527-2.) 
 
 An enlisted man who extends his enlistment for one year is not entitled to 
 the payment of the four months' gratuity pay, since the payment of this 
 gratuity is limited to those whose terms of enlistment are extended for an 
 aggregate of four years (Comp. Dec., Oct. 11, 1932) ; but if prior to the ex- 
 piration of the one year the man extends his enlistment for three more years, 
 he then is entitled to the honorable discharge gratuity (Comp. Dec. Feb. 
 25, 1914). 
 
 A man honorably discharged from an extended enlistment, upon reenlisting 
 for four years within four months from date of discharge, is entitled to 
 honorable discharge gratuity at the permanent rate of pay he was receiving 
 at the time of his actual discharge from his extended enlistment, and not at 
 the rate he was receiving at the time of the expiration of his four-year term, 
 when he would have been discharged had he not extended his enlistment! 
 (Comp. Dec. Dec. 2, 1913), notwithstanding the fact that had he been dis- 
 charged from (instead of extending) his original enlistment, he would have 1 
 been given an ordinary discharge. (Comp. Dec, May 26, 1917.) 
 
 When the discharge is surrendered the amount of the gratuity credited to 
 the man's account shall be indorsed in red ink across its face over the sig- 
 nature of the oflicer making the credit (N. R. 3529-2.) 
 
 ♦*A man who extends a four-year term of (enlistment for another four years 
 (whether by one or more extensions)" is "in the same position as to the 
 honorable discharged gratuity as if he had leenlisted for four years upon the 
 termination of the enlistment." (Comp. Dec. Feb. 25, 1914.) 
 
 9/13/17. 
 
270 
 
 CHAP. XI.— DISBURSING PAY ROLLS. 
 
 A man who has been paid honorable discharge gratuUy f<>r^^ "^g^^^^pn 
 tended enlistment is not entitled to retain such gratuity. (Comp. uec. Apr. 
 
 ^An enilted man at the expiration of an en^^^^^^^^^^ rrxtKu! 
 
 naval service was transferred to ^he Fleet IS aval Rese^^^^^ ^^^^ 
 
 anuoui-4rv"rnflcate to Wh honorable discharge gratuity and continuous- 
 l^ZZ^. '^Ir^r^^i'^nlUcln^e.^.i^.t base increase pro- 
 
 ^^^^^^^T^ e"nlirrt: rt^aSi/ting^^ rrt^l 
 " SamU'L and 'ich men of the messnmu branch as ^^\^»l^X"torS 
 nrw^ss comolete outfits, not to exceed twenty dollars ; men ot the insular torce. 
 SSI^eSSJl thirty dollars; all other enlisted men. not to exceed s'^ty dollars. 
 ?SmmandSoffl<Si shall direct which of the above amounte .s to be »llow«l m 
 e^d^^se of first enlistment, the outfit for ' all other enlisted men to be i^ed 
 fn ac^rdance with the provisions of the Uniform KegiUations (N. R., 4427 
 «»» ("VnttoMceedSeOeach" — annual appropriation acts.) 
 An inl^stmlnt u^r Vc^tract which did not bind a man to serve the ftdl 
 
 ^"yVirbT^S'ln"'<i."t:'fl" ci:?}.ing^ot drain Is not authorized. 
 *S?^vio^^rvi'c.e'^; Mariil Corps is no bar to funUshlng man clothing outfit 
 o.S"en.iSment In the Navy. ^.^^rauaVferU^'paf ^ Is an order from 
 th:SlLt.ro.S^^o"c?^m'n::^.y"l^^^ .- Ur. the recruit outflt." 
 
 *^.cioth?ng^o«tfits" should 1« Charged to the fiscal year in which the man 
 
 credited enlisted. , „ , ,.,.„,ite,i to the accounts ot 
 
 710. Creditsr-MMS.-rum.eiyp g,„ou„ts involved shall be made 
 
 the men *» Jn «e of ^ J/^^Td money!^ covered by special money requlsl- 
 through exchange ot receipts ail"""" ^' . ^ogg x Gunnery prizes 
 
 tion therefor m. the Q^art^^^ ^^^ confidential 
 
 ;:.ll\i^trn'"'^^^^^^^^^^ to Ships by the Navy Department. 
 
 9/13/17. 
 
 SEC. 45. — ENLISTMENTS, PAY, AND SUNDRY CREDITS. 271 
 
 Prizes for excellency in target practice with small arms will be allowed in 
 accordance with instructions prescribed in the publication " The Landing Force," 
 issued to ships by the Navy Department. (Ed. 1912, see p. 388 et seq.) 
 
 Pay-roll credits for gunnery or small-arms prizes will include a notation as 
 to the appropriation chargeable, viz, " Gunnery and engineering exercises," for 
 enlisted men of the Navy ; " Pay, Marine Corps," for enlisted men of the Marine 
 Corps. Entries of such credits for enlisted men of the Navy will show whether 
 credit was for " small arms " or for gunnery prizes other than small arms, as 
 such information must appear on the pay-roll summary. 
 
 711. Credits — Gratuity for heroism. — "Seamen distinguishing themselves 
 in battle or by extraordinary heroism in the line of their profession may be 
 promoted to warrant officers if found fitted upon the recommendation of their 
 commanding officer, approved by the flag officer and the Secretary of the Navy. 
 And upon such recommendation they shall receive a gratuity of one hundred 
 dollars and a medal of honor prepared under the direction of the Secretarv of 
 the Navy. ( Sec. 1407, R. S. ) " ( N. R. 3661-1. ) 
 
 "Any enlisted man of the Navy or Marine Corps who shall have distinguished 
 himself in battle or displayed extraordinary heroism in the line of his pro- 
 fession shall, upon the recommendation of his commanding officer, approved 
 by the flag officer and the Secretary of the Navy, receive a gratuity and medal 
 of honor, as provided for seamen in paragraph 1 of this article. (Act Mar. 3. 
 190L)" (N. R. 3661-2.) 
 
 712. Credits — Barber, tailor, dentist, shoemaker, etc. — The C4)mptroller of 
 the Treasury, under date of November 22, 1907, having sanctionetl the practice, 
 hereafter tailors', barbers', dentists', shoemakers', and other bills contracted 
 with men in the naval service specially designated by proper authority to 
 perform work of this character shall be checked on the pay roll in the sundry 
 checkage column against the accounts of the debtors, and the total sum checked 
 shall be credited in the sundry credit column to the account of the person 
 performing the work. The latter entry will be substantia tetl by a list of the 
 persons for whom the work was performed, the value of the work charged to 
 each person, a certificate by the commanding officer of the .ship or station to 
 the effect that such work was authorized and that the prices charged are 
 correct, and a certificate by the supply officer that the amounts shown have been 
 checked against the respective debtors. In cases where the bills are due to 
 other than persons in the service specially detailed or designated to do the 
 work covered thereby as a requirement of military administration they must 
 be settled as matters of individual and personal indebtedness. (S. A. M. 521.) 
 
 713. Miscellaneous credits. — Difference of pay and general instructions 
 relating to claims, see paragraph 661; Funds received as security for return 
 from leave and forfeited by desertion, see paragraph 569; Sales of effects, see 
 paragraph 794; Funds deposited for purchase of discharge (furlough), see 
 paragraph 825; Pay of seamen transferred to merchant ships in distress, see 
 par. 775. 
 
 A boilermaker who enlisted subsequent to June 26, 1903, and who 
 changes his rate to chief water tender (acting: appointment) receives the pay | 
 of his new rate. (Comp. Dec, July 10, 1917.) 
 
 714. Promotions — Date effective. — "An appointment can not be made retro- 
 active so as to give pay before the appointment is actually made except by 
 statutory authority * * *. The right of appellant to the pay of the higher 
 grade does not depend uix)n his right to promotion and appointment thereto, but 
 on the actual appointment * * *. On the acting appointment issued in this 
 case the date of its execution does not appear. As this date is material, it 
 should appear on all such appointments." (Comp. Dec. Oct. 30, 1913.) 
 
 " The date the change in rating was actually made is the date from which the 
 pay of the new rating begins." (Comp. Dec. Apr. 16, 1914.) 
 
 9/13/17. 
 
272 
 
 CHAP. XI. DISBURSING PAY ROLLS. 
 
 "in each Instanoe of a change of '»«"/»' -^.Pft^y^Tfu't^^^ 
 ment should be issued to the "«" f ^t''^™^ app^fnment Sw furnish the 
 stated, and the «>mmandingofflcer lining *« «P^'°™^the mere order of the 
 supply officer with a certified "^Py °* *5.3^' t|l^an at the higher rating 
 
 rS»K|ee-oMp.*^^^^^ 
 
 J4'e s'e^^^S«^leTro|=^^"^an^^^^ 
 
 ing at the time l^e ^^s Placed on furioiigh. ^Comp^ x' ^ ^^ ^^^ ^^^.^^ 
 
 called to the active ser^^^^^' *».®, "^^^^^^5 ^^J^,, ,V^ rromD Dec Jiilv 28, 1917.) 
 '^''^^rrT.j-'l^nni^^-^'^^^^^^ Ko^-graph 4.' 
 
 Section 46.— ALLOTMENTS. 
 
 721. Persons permitted to execute. — " Each person on the active list of 
 the Navy, Marine Corps, and Nurse Corps (female), except apprentice seamen 
 under training at naval training stations, shall, with the approval of his com- 
 manding officers, be allowed to allot such portion of his pay for the support of 
 his family or other relatives or for his own savings as he may desire. * * • 
 Approval of the commanding officer is not necessary in the case of allotments of 
 officers." (N. R. 4472-1.) 
 
 " No person shall be permitted to make an allotment unless there is due him 
 the amount of the first payment, or unless such amount will probably be due 
 on the date set for the first payment." (N. R. 4474.) 
 
 " In no case shall an allotment be allowed a returned deserter until his ac- 
 count shall have been received from the * Deserter's rolL' " (N. R. 4479-2.) 
 
 722. Execution. — "Allotments shall be made out by the supply officer carry- 
 ing the accounts and, after approval, shall be promptly forwarded by him, as 
 herein required, in order to insure payment when due." (N. R. 4472-2.) 
 
 " Every assignment of wages due to persons enlisted in the naval service and 
 all powers of attorney or other authority to draw, receipt for, or transfer the 
 same shall be void unless attested by the commanding officer and the paymaster. 
 The assignment of wages must specify the precise time when they commence. 
 (Sec. 1576, R. S.)" (N. R. 4471.) 
 
 "Allotments shall not be registered for a period of less than three months " 
 (N. R. 4472-1) nor for a longer period than four years. (S. A. M. 4297.) 
 
 "An allotment shall be executed singly except in the case of marines. When 
 granted by an officer, after being signed by him, it shall be registered by the 
 officer carrying his accounts. When granted by an enlisted person, after being 
 signed by him, it shall be witnessed and registered by the officer carrying his 
 accounts and approved by the commanding officer, except where an allotment is 
 registered by an officer separated from the enlisted person whose account he 
 carries, in which case the witnessing of such by the registering officer shall not 
 be required, but it shall be witnessed by the commanding officer and forwarded 
 by him to the officer carrying the accounts to be registered. The officer carrying 
 the accounts shall be responsible for its deduction from the grantor's pay and 
 shall forward the copy to the Navy disbursing officer, Washington, D. C. An 
 allotment shall be made payable on the last day of the month and for a stated 
 term. The date of first payment must be sufficiently remote to allow notice to 
 reach the Navy disbursing officer [Navy Department] on or before the lOtli of 
 the month in which first payment is to be made. In special cases it may be 
 registered with the Navy disbursing officer." (N. R. 4472-^3.) 
 
 Allotments shall be executed on S. & A. Form 6, prepared on the typewriter 
 whenever practicable (S. A. M. 1371). The "monthly sum allotted" and the 
 *' numbers of months " shall be entered in both words and figures. ( S. A. M. 
 1262.) The exact name and address of the payee shall be carefully entered. 
 (S. A. M. 399.) The names of married women should be entered thus: "Mary 
 R. Doe," not " Mrs. John Doe." 
 
 Allotments shall be submitted without corrections or erasures (S. A. M. 
 1941), shall be folded face out (S. A. M. 1904), and must be forwarded in time 
 to reach the office of the Navy disbursing officer before the 10th of the month 
 in which the first payment is to be made. The supply officer shall forward a 
 letter of transmittal with allotments, stating the number forwarded. This 
 letter will be verified in the Navy disbursing office, indorsed, and returned to 
 Ihe supply officer. (S. A. M. 2304.) 
 
 9/13/17. 273 
 
274 
 
 CHAP. XI. — ^DISBUESING — ^PAY BOLLS. 
 
 723 Payable to banks, etc.— In order that there may be no question as to 
 the acceptance orallotment checks, supply officers registering a»oUiients pay- 
 able to banks, trust companies, or like institutions for the deposit of funds 
 shall see that a specimen of the grantor's signature (on S. & A. *orm A") is 
 lorwa??ed immediately to the institution to which the f;j«J,^««*;„«/^^^^^^^^ 
 This procedure is unnecessary when the grantor has already furnished the 
 Institution with a specimen of his signature. (S. A M. 128b.) , . ^ ^^^^^ 
 
 ThS form in no^se will be forwarded to the Navy disbursing officer. ^ 
 
 ^^Ni^E — Whfn^Ier an enlisted man desires to record an allotment in favor of a bank or 
 trusrcompYi^^ he sho'iia bo ??quired to show a letter from such bank or trust companj 
 
 *' 724 "Mari^ts^ 'ailot^^^^^^^^^^^^ allotments registered by marines at sea 
 
 should be " approved and witnessed " by the commanding officer ^^r noncom- 
 missioned officer in charge of the marine detachment ^^^ registered by the 
 supply officer of the vessel. Such approval affords the officer or noncommls- 
 sione^l officer in charge of the marine detechment an opportuni y to make t^^^ 
 necessary entry in the man's service-record book regarding the allotment, which 
 should be made in all cases immediately after the approval. „^ti,o^ «i.ii. 
 
 In case of men leaving the marine officer's rolls by transfer to another ship 
 or station, the commanding officer of marines afloat shall furnish a copy c^ the 
 report of transfer to the supply officer to enable him to transfer the allotments 
 of such men, if they have any. (N. I. 4904.) « ^^ „ ^ m 
 
 When marines are transferred to shore stations officers of the Pay Corps will 
 transfer such allotments direct to the marine paymaster concerned, as follows : 
 
 "The accounts (deposit record books, allotments, etc.) of all marines trans- 
 ferred to posts on the west coast of the United States will be forwarded direct 
 to the assistant paymaster, Marine Corps, 36 Annie Street, San Francisco Cal.; 
 the accounts of marines transferred to posts east of the Mississippi River and 
 In or north of Philadelphia, Pa., will be forwarded direct to the assistant 
 paymaster. Marine Corps, 291 Broadway, New York City; and the accounts of 
 marines transferred to other posts within the United States will be forwarded 
 direct to the Paymaster of the Marine Corps, Marine Corps headquarters, 
 Washington, D. C." (S. A. M. 4062.) 
 
 Transfers will be effected on Form N. M. C. 658. 
 
 725. Method of recording.— The retained registration record of an allotment 
 shall be prepared on S. & A. Form 6o. 
 
 A register shall be maintained consisting of three Shannon files or other 
 suitable loose-leaf binders, in which the retained sheets shall be arranged and 
 fastened in the following sections : 
 
 First section: Current allotments. 
 
 Second section : Awaiting receipted notice from allotment officer or receipted 
 transfer from previous quarter. 
 
 Third section: Completed or dead allotments. 
 
 In each section of the register the sheets shall be arranged in the order of 
 pay numbers, officers, crew, and marines being kept separate. (S. A. M. 1553.) 
 
 726. Method of charging.— Upon the granting of an allotment the amount 
 shall be entered in the proper column of the pay roll. If the allotment Is 
 granted the first month of the quarter, the monthly amount of the allotment 
 shall be entered in the pay roll three times, provided the allotment runs entirely 
 through the quarter. If the allotment is granted the second month of the 
 quarter the monthly amount shall be entered twice, and if the allotment is 
 granted' the third month of the quarter, the monthly amount shall be entered 
 but once. Current allotments will be similarly charged at the beginning of each 
 
 quarter. (S. A. M. 1553.) , « ., , * ^ * ♦ ♦ 
 
 "The recommendation of the Bureau of Supplies and Accounts ♦ • » 
 
 that as the general rule, in the case of officers, when a vessel is within easy 
 
 9/13/17. 
 
 SEC. 46. — ALLOTMENTS. 
 
 275 
 
 reach of the [Navy allotment office] one-half of an allotment be charged against 
 the first half-month's pay and the balance against the second half-month's pay, 
 is approved. When on foreign stations the entire allotment shall be charged 
 at the beginning of each month." (Navy Dept, No. 8528-285, .July 29, 1909.) 
 
 727. Data on rolls. — " The name of the ship or station on board which the 
 allotment was originally registered, and the monthly amount of each allotment, 
 shall be separately noted on the pay roll and on all transfers of allotments." 
 (N. R. 4477.) 
 
 728. Transfers. — (See also par. 729.) "When the grantor of an allotment 
 is about to be transferred to another ship or station, the officer carrying the 
 accounts shall check against them a sum sufficient to cover the amount of the 
 allotment payable during the time that will probably elapse before the trans- 
 ferred account shall have been taken up.'* (N. R. 4476-1.) 
 
 " The name of the ship or station on board which the allotment was originally 
 registered • * * shall be * * * noted * * * on all transfers of 
 allotments." (N. R. 4477.) 
 
 The address of the allottee, if a bank or similar institution, shall in all cases 
 be stated on transfer pay accounts. (S. A. M. 1941.) 
 
 729. Causes and method of stoppage. — "The death, discharge, resignation, 
 or desertion shall be cause for stopping the same" (N. R. 4472-5), but "the 
 allotments of men transferred from a seagoiLg ship to a hospital shall be con- 
 tinued the same as if at sea." (N. R. 4475.) 
 
 " The capture of the grantor of an allotment shall not operate to stop pay- 
 ment thereof before the expiration of the period for which it was made." 
 (N. R. 4472-8.) 
 
 " Forfeiture of pay by sentence of a general or summary court-martial or 
 deck court shall also be cause for stopping an allotment when the payment of 
 such an allotment, in addition to the forfeiture, would place the grantor in debt 
 to the Government. The allotment in such case may be renewed immediately 
 sufficient pav has become due him to cover the amount of the first payment.** 
 (N. R. 4472-5.) 
 
 (a) In debt; ahoui to he diseharged. — "When the grantor of an allotment is 
 soon entitled to discharge, and is so much in debt to the United States that it 
 will require the whole or a part of his allotted pay to cancel his obligation, the 
 officer carrying his accounts shall inform the commanding officer and shall stop 
 such allotment by the usual process, giving the facts as reason therefor." 
 (N. R. 4476-2.) 
 
 (&) Transferred allotment. — ^"When a transferred allotment is received by 
 an officer of the Pay Corps, and the grantor thereof has died, deserted, or been 
 detained en route, the receiving officer shall immediately notify the Navy allot- 
 ment officer of all the facts obtainable, and shall stop the allotment, using cable 
 or telegraph, if necessary, to prevent loss." (N. R. 4478.) 
 
 (c) Stopping allotment, duties of supply officer. — When stopping an allotment 
 " the supply officer of the ship to which the person was attached shall notify 
 the Navy disbursing oflcer [Navy Department] by the first opportunity, stating 
 the amount checked by himself and the last month for which checked, except in 
 the case of marines transferred to a shore station within the continental limits 
 of the United States, when the supply officer of the ship will transfer the allot- 
 ment to the marine paymaster of that station for stoppage by the latter. The 
 supply officer will be held liable for amounts paid by the Navy disbursing officer 
 in the absence of due notice. But this shall not relieve the Navy disbursing 
 officer from responsibility for losses resulting from overpayments due to want 
 of diligence on his part, either in the making of immediate acknowledgment 
 of supply officers' notices or from lack of cooperation in effecting the proper 
 checkages against grantor's account. W^hen ..n allotment is stopped the supply 
 officer shall charge the allotment for as many months in advance as will prob- 
 ably be required for information to reach the Navy disbursing officer." (N. R. 
 4472-5.) 
 
 5/24/17. 
 
276 
 
 CHAP. XI. DISBURSING PAY ROLLS. 
 
 S & A Form 12 will be employed !n stopping allotments. 
 
 (if ^o*Tcc 0/ .foppai/e-iniir.ct(on. --" Notices to discontinue all otmen^^^^^^^ 
 «nv oflimp other than expiration shall be sent in duplicate (S. & A. Form i^), 
 SSe Xment Jniy on each notice. Upon receipt of such notices the ^Hsburs ng 
 Xe^w^r make'^acknowledgment of that fact by im«»emately returning the 
 ^bon coDV to the sending officer. These notices must reach the Navy J sburs- 
 SfofficSmavy Department) not later than the 15th of the month following 
 SI ?fst^onth charg^ on the rolls of the supply officer carrying the account 
 Where due to insufficient time, the Government's interests would not be pro- 
 tPrt^ bv a mailed notice, notice should be sent by telegraph or cable and con- 
 '^^ by maT Notices sent by telegraph or cable for the benefit of the grantor 
 of the allotment must be at his expense. (N. R. f472-6-) ^^^ . ,^ ..^ .. ^^^^^ ^r 
 
 When a request is made for the stoppage of an «";>tment payab e to a tok oi 
 similar institution the address of such payee "^"^^^ in all cases be s^^^^^^ 
 many of these institutions having the same name are located in different cities. 
 
 ^^Wh'en^n^S^ry to stop an allotment by cable or telegraph the following data 
 »h^W b^thS^ viz"": Grantor's full name, amount per month, name of ship on 
 which allotment was originally registered, and last month charged, e. g., R. S. 
 Smwn S50 Sif^rnia, ffter October payment." In case the grantor has more 
 Uian one ?Iiot^^^^^^^ to different payees the mime of the payee must also 
 
 ^rSst^of a cablegram requesting stoppage of an allotment because of man being 
 un^f sentence of court-martial is not to be checked against man's pay. (Comp. 
 
 %'3b^Bl;newai^of' stopped allotment.-"An allotment which has been discou- 
 timfed S^ThTriuest of tbe person making it, before the expiration of th -^ term 
 fo which -tisTamed, shall not be renewed within that term except by per- 
 m isln ofthe Navy Department on satisfactory i-easons being given for such 
 rti«:r.ontinuance and renewal." (N. R. 447^1.) (See par. 729.) 
 *^'731 « Co^esp^^^ on the subject of allotme.^ts that have ^^^JT"^ 
 
 must be wiUi the Navy disbursing officer (Navy Department). Washington. 
 D. C." (N. R. 447^3.) 
 5/24/17. 
 
 Section 47.— DEPOSITS BY ENUSTEB HEH. 
 
 Note. — Deposits for safe-keeping, see section 35 ; deposits as security tut aeimnu •©« 
 paragraph 569 ; deposits by Reserves, etc., see paragraph 884. 
 
 741. General authority. — "Enlisted men of the Navy, serving ftfkmt or 
 
 ashore, and enlisted men of the Marine Corps serving afloat may, «« the 1st 
 day of each month, and that day only, with the approval of the ammanding 
 officer, deposit with the officer upon whose books their accounts are borne, any 
 portion of the savings accruing from their pay and savings from other sources 
 on board ship in sums not less than $5, the same to remain so deposited until 
 final payment on discharge, or when an enlisted man is furloughed ki accord- 
 ance with the act of August 29, 1916 ; but the sum required by the regulations 
 (Art. R. 3669 (2) ) shall remain to the credit of such depositors on the rolls." 
 (N. R. 4378-1.) 
 
 742. Deposits by checkage on roll. — " No enlisted man shall be compelled 
 to deposit any part of his savings, but when sums shall be due them they may 
 make application to the commanding officer, not oftener than once in every 
 month, to have such sums as they desire, not less than five dollars and for no 
 fractional part of a dollar, charged against their pay account and <!redited to 
 their deposit account ; and this request shall be granted in all cases unless there 
 shall appear reasons for not doing so, in which case the facts shall be reported 
 to the Navy Department. To effect this transfer special money requisitions 
 marked * for deposit ' shall be prepared. The supply officer shall check against 
 the men's accounts, in the checkage column of the pay roll, the amount de- 
 posited, writing the word * deposit ' in red ink over the entries. (Art. I, 
 4889.)" (N. R. 4378-2.) "The deposits made by checkage involve no entries 
 in the supply officer's cash account." (N. I. 4889-2.) 
 
 " Deposits by enlisted men of the Marine Corps serving afloat shall be made, 
 reported, or closed on the same forms and in the same manner as piwided for 
 enlisted' men of the Navy." (N. I. 3535-8e.) 
 
 743. Deposits by checkage — ^Marines. — Deposits by enlisted men ©f ilk? 
 Marine detachment under the provisions of the foregoing paragraph vnXl be 
 checked on the rolls submitted to the supply oflficer for settlement 
 
 744. Entry in deposit record books, (S. & A. Form 47).— "The record of 
 the deposits made by enlisted men shall be kept in books, one book being pro- 
 vided for each depositor's account." (N. I. 4889-1.) Upon starting a deposit 
 account the supply officer will use the lowest serial number of blank record 
 books on hand and will require the enlisted man to sign his name in full on the 
 inside of the cover. (S. A. M. 529.) 
 
 " When a deposit is made in cash and not by checkage on the pay roll the 
 depositor shall certify the entry made in the record book of his deposit account 
 by signing his name in the place provided" (N. R. 4378-3), after the supply^ 
 officer has signed in the place provided for the latter. 
 
 745. Custody and transfer of deposit books. — " These books ai'e part of the 
 supply department records and shall be held by the supply oflScer having the pay 
 accounts of the depositors. When a depositor is transferretl the record book of 
 his account shall be sent with his transfer pay account. On the transfer pay 
 account shall be noted the number of the record book and the total anK>unt of 
 deposits to date. When more than one man is transferred there shall also be 
 noted on the transfer pay roll the total number of deposit record books accom- 
 panying the roll." (N. I. 4889-1.) 
 
 5/24/17. 277 
 
278 
 
 CHAP. XI. — DISBURSING PAY ROLLS. 
 
 SEC. 47. — DEPOSITS BY ENLISTED MEN. 
 
 279 
 
 men of the Marine Corps serving ashore." (>. I. 3.>3.>-8e.) l^ oini iN. 
 
 ^Jfpp'ly Officer shaU.beVwardedw,^^^ 
 SrTo"4SpTfo?"heX^ef^^ur4ntrthe .upp.y officer, navy yarO. 
 
 , ■♦^t.r?.^t the officer having the owner's account shall so Inform 
 
 ^*-T^7™^¥a^e' u1 S ioposUs!-^,. lu'lne^'y i'Site<l shall ^ account^. 
 fnJIn th^Tme mannS as other public funds and shall pass to the cre<Ut of 
 
 ment an abstract of deposits ?•«'%«■»* M ^^1 showing In eacl. case the 
 ^""^^rZ it"r"4,?rSika^S the amount of detTs?? lirtlcular care being 
 ?rrto"L^ratrproX the deposits receive<l in cash from those made by 
 
 "T^^rrte'^bst^act'wilfbJrt^tl for de,M.slts made by enlisted men of 
 
 ^e^lTabrnt^- f^rfe.^r'^; 'Si exemption.-" The . Government , shall ^ 
 liabtrforfte amount deposited to the person so depositmg the same. (N. R. 
 
 niT'lney so deposited "^^^^lX''^^n^^'' — "" t^TZn'^ 
 or deck court, but shall be forieiteii oy "f^'^^'^W /tvt t> aqtq-p;^ r«PP not of 
 
 !i w^ iV»L nf nnv adiudged bv court-martial, see par. 749.) *or any 
 caused by ^«^s of pay adjuagea d ^^ ^.^ ^^^^^^ ^^ ^^^ 
 
 5/24/17. 
 
 also with the accrued interest therecu to include the date of discharge, writing 
 over the same the words ' deposits ' and * interest,' resiiectively." (N. I. 
 4889-3.) 
 
 When an enlisted man is transferred to the fleet naval reserve he is entitled 
 at date of such transfer to be paid, with interest, any deposits previously maile 
 by him. (Comp. Dec, Jan. 17, 1917.) 
 
 An enlisted man given an acting appointment as a warrant officer is entitled 
 to repayment of his deposit, with interest computed to date of warrant. (File 
 26254-2020 Sec. Navy, June 6, 1916.) 
 
 " Interest on deposits will be computed in the spaces provided therefor in the 
 deposit record book, the total deposits and interest being entered in the proi>er 
 columns immediately following the last entry in the book, which totals will in 
 all cases correspond to the amount of deposits and interest credited on the pay 
 roll. The interest on the first deposit shall be computed from the date (not in- 
 clusive) of said deposit to the date (inclusive) of the second deposit and entered 
 in the column for that purpose. The interest shall then be computed on the 
 sum of the first and second deposits from the date (not inclusive) of the second 
 deposit to the date (inclusive) of the third and entered in the appropriate 
 column, and so on, adding to the amount of each deposit the sum of all previous 
 deposits, and computing the interest thereon from the date (not inclusive) of 
 such deposit to that of the next succeeding deposit or that of final discharge, 
 inclusive; but no sum shall draw interest unless it has been deposited for a 
 period of six months or longer, as provided in Article R. 4378, paragraph 4." 
 (N. I. 4889-3.) 
 
 NoTB. — Revised " Deposit record book " (S. & A. Form 47) combines data formerly 
 given on Forms 47 and 50. Deposits started in the revised form will not require sub- 
 mission of I^orm 50 upon repayment of the deposit ; but for deposits running in the old- 
 style deposit record book the " statement of deposits and interest," S. & A. Form 50 will 
 have to be used when repayment is made. 
 
 " The above act [of Feb. 9, 1889. 25 Stat. 6571 provides that the deposit of 
 an enlisted man and the interest thereon shall be paid him on his pwl dis- 
 f'hargc. This clearly implies that the interest is to be computed to the date of 
 discharge and not to the date of expiration of enlistment." (Comp. Dec. July 
 13, 1906.) 
 
 An enlisted man of the Navy who has a deposit to his credit under the act 
 of February 9, 1889, and who, at the expiration of his original four-year enlist- 
 ment period, extends his enlistment under the provisions of the naval appro- 
 priation act for the fiscal year 1913, is not entitled to be repaid his deposit with 
 interest until the expiration of his extended enlistment period and the date of 
 his final discharge from the service. (0)mp. Dec. Dec. 28, 1912.) 
 
 751. Book missing^ at discharge. — '* When a man is to be discharged or placed 
 on furlough * * * and his deposit book can not be found, the officer shall 
 not credit any deposit or interest to the man's account, but shall furnish him 
 with a statement setting forth all the facts in connection with the loss of the 
 deiwsit book, together with a certificate that * no credit of deposits or interest * 
 has been made on his rolls, and shall instruct the man to forw^ard said state- 
 ment to the Auditor for the Navy Department and to make claim upon tliat 
 officer for any balance remaining due." (N. R. 4378-7.) 
 
 752. Rendition of paid book. — " The supply officer shall transmit the de- 
 posit record book to the Auditor for the Navy Department with his quarterly 
 accounts." (N. I. 4889-2.) (Computation of interest, see par. 750.) 
 
 753. Repayment entries on schedule of disbursements. — "In entering the 
 amount paid for repayments of deposits on schedule of disbursements, the 
 amount of the deix)sits and the amount of the interest thereon shall be stated 
 separatelv. the former beinc debited to ' Pay of the Navy, deposit fund * and 
 the latter to ' Pay of the Navy.' " (N. I. 4889-4.) 
 
 754. Deceased men, deserters, and men captured. — The deposit books will 
 be forwarded to the auditor with the pay accounts (par. 793) ; and in no case 
 will the deposits be credited on tlie roll. 
 
 5/24/17. 
 
Section 48.— ISSUES OF HONET AND GLOTHINa. 
 
 Note. — General provisions relating to disbursements, see par. 661 et seq. ; Payments to 
 officers, see par. 851 ; Officers' pay accounts, par. 841. 
 
 761. Authority for payments to crew and marines. — ^"The supply oflScer 
 shall issue money to enlisted men and marines only in such sums and at such 
 times as shall be directed in writing by the commanding officer in accordance 
 with the provisions of article R 3669." (N. R. 4381.) 
 
 " No payment of money shall be made to any enlisted person of the Navy or 
 Marine Corps at a hospital without the approval of the medical officer in com- 
 mand thereof." (N. R. 3669-4.) 
 
 " No payment of money shall be made to any enlisted person of the Navy or 
 Marine Corps under treatment at a hospital without the approval of the medical 
 officer In command thereof." (N. R. 3669-5.) 
 
 762. Pay days. — " Money shall be paid on the 5th and 20th of each month, 
 unless those dates fall on Sunday or a legal holiday, in which case it should be 
 paid on the preceding or following week day. If it is impracticable, when at 
 sea, to pay on those dates, it should be paid as soon after as conditions war- 
 rant; but nothing herein contained shall be construed as preventing the cap- 
 tain from granting, for reasons satisfactory to himself, special requisitions for 
 money at other times." (N. R. 3669-3.) 
 
 763. To whom and amount allowed. — "Each member of the crew, except 
 such as may be in confinement as punishment, serving sentence, or awaiting 
 trial, shall be allowed to draw twice a month (on approximately the 5th and 
 20th of the month) such money as he may have due him on the pay rolls." 
 <N. R. 3669-1.) 
 
 "Enlisted men of the Marine Corps when serving afloat shall be • * ♦ 
 allowed to draw money as provided in article * * * R 3669." (N. I. 
 3565-1.) 
 
 " Each apprentice seaman shall be required to keep to his credit one month's 
 pay of his rating." (N. R. 3669-2.) 
 
 " No money shall be paid to [a returned deserter] until his transfer account 
 from the deserters* roll is received." (N. I. 4902-3.) (See par. 799.) 
 
 "Arrearages of pay and allowance can not be paid for services under a 
 fraudulent enlistment." (Om. Dec. Feb. 6, 1906— see par. 783-b.) 
 
 Court-martial prisoners, see paragraphs 781 and 782. 
 
 " No money shall be paid to any person for his compensation who is in arrears 
 to the United States." (Sec. 1766, R. S.) 
 
 764. " Money lists, in duplicate, with the men's names arranged consecu- 
 tively In the order of their pay numbers, shall be prepared by the supply officer 
 on the third and eighteenth of each month. The list prepared on the third of 
 the month shall show the amount (nearest dollar) which was due and payable 
 to each man at the end of the preceding month, the amounts required to be 
 kept to the credit of each man (art. R 3669) having been previously deducted: 
 similarly, the list prepared on the eighteenth shall show the amount due and 
 payable on the fifteenth of the month. The original of this money list shall be 
 Submitted to the commanding officer for approval, after which a copy shall be 
 posted on the ship's bulletin board." (N. R. 4383-1.) 
 
 Money lists should be ruled in such a manner as to make It impossible to add 
 any new names. (S. A. M. 199.) 
 
 9/13/17. 281 
 
 (Beprlnt da* to chamgM mi p. aS2.) 
 
282 
 
 CHAP. XI. — DISBURSING PAY ROLLS. 
 
 765. Special requisitions.- (Marines, see par. 861-5; to P^^-^J^'-^^f^t ^^^f " 
 lects. see par. 794. ) Supply officers should procure from the ^^'^'^^f'^'^V'f^^^''J^ 
 s|>ecific authority in writing for the payment of any money to enlisted men ex- 
 cept on the regular pay day. „„w,w,iv iianirt 
 
 "Under no circumstances shall any pers<m connected with the supply depart- 
 ment prepare a special money requisition." (N. R. 4383-2.) 
 
 766: Supervisi^ of issues of money.-" Except when prev^nteil by an exi- 
 gency of the service, to be determinetl by the commanding officer, the supply 
 officer shall be present and personally superintend all issues of money. (^. K. 
 
 ' 767. Cash payments.— "All payments in cash, i. e., currency, to enlisted men 
 ...nd marines shall be receipted for upon pay rolls or individual receipts on the 
 preseribe<l form, filled out in ink, signed by the man to whom payment is made, 
 and bearing an officer's signature as witness to the genuineness of that of the 
 man. No officer shall witness a receipt unless it be actually sigiied in his pres- 
 ence and he be personally acquainted with the signer All individual pa\ 
 receipts when paid shall be stamped 'paid.' with the. actual date of the pay- 
 
 ™ m recei'ptsshould be made out by the man to whom payment is to be made. 
 Under no circumstances should a pay receipt be prepared by any person con- 
 nected with the supply department. If for any reason a man is not able to com- 
 plete his own receipt, he must personally see that it is done for him. (fe. A. 
 
 M 441 ) 
 
 '" Money receipts ordinarily shall not be forwarded wj^h the pay-roll, but shall 
 be considered void as soon as the roll is signed." (N. I. 4912-4.) If roll is 
 unsigned, receipts shall be forwarded as provided in paragraph 904. 
 
 In the absence of proof to the contrary, the witnessed signature upon the pay 
 roll furnishes conclusive evidence that an enlisted man received the amounts 
 charged against his account. (Comp. Dec. Apr. 29, 1913.) 
 
 " In no case shall money be paid to any other than the person against whose 
 account the same is charged." (N. R. 4384-3.) „„,«„*.„ 
 
 768 Check payments.—" No receipt shall be required or taken for payments 
 made by check, on account of pay; but a description of each check so issued 
 shall be entered in the proper account on the roll." (N R. 4^2.) This de- 
 scription shall include the date, number, and amount of the check and the de- 
 positary upon whom drawn. (S. A. M. 1719.) 
 
 769 Clothing.— (Clothing outfit on first enlistment, see par. 709.) Clothing 
 and small stores will be i.^uetl as provided in paragraph 436 et seq. Charges 
 shall be promptly made on the roll, and the receipts retained, to be forwanled 
 with the roll with unsigned accounts or otherwise if called for. (See par. 904.) 
 
 "Clothing and small stores * ♦ ♦ receipts ordinarily shall not be for- 
 warded, with the pay roll, but shall be considere«l as void as soon as the roll is 
 siffued " (N I 4912-4.) 
 
 Clothing fiirnishetl a court-martial prisoner who is a deserter and discharged 
 on account " expiration of enlistment " is properly chargeable to " Pay. mis- 
 cellaneous." (Comp. Dec. May 23, 1914.) .«.^^^^ ^*h 
 
 770 Mental disability.— " If an officer or enlisted man is afflicted witu 
 ment^ disability that disqualifies him from signing his name the 1^ r^ 
 quires the appointment of a committee or guardian." (Vol. 2, Dig. 2 
 Compt. 1109, July 18, 1883.) 
 
 „ — _*. Til* BftiMn ADDointinr luch cuardian thonld be filed with the ftr«t Touoher, and 
 
 1- f SSJSrJ^ntTwfewBM S^ roS%o^^ hy nnmber ihonld be made. If in an aiylmn 
 m^Srin^A^S'J^^^uS£itht> offlcer was aUve at the time payment waa made 
 SlnB^^ ilth ?™^«chJr The guardian should sirn the name of the oftcer or 
 SZJf^oifowJd by hi. J^ riSitture a. fSrdlan." (Par. 705. Manual of the Paymaster*. 
 Department, U. S. X. C.) 
 9/13/17. 
 
 Section 49.— ABSENCE, COURTS-MAETIAI, AND SUNDET DEBITS. 
 
 771. Absence without leave.— (See also desertion, par. 792.) "Petty offi- 
 cers or enlisted men absent from their stations or duty without leave, or after 
 their leave has expired, shall forfeit all pay accruing during such unauthorized 
 absence. The supply officer shall be notified daily of checkages of pay and 
 rations to be made for such reason, the ration account of absentees being 
 checked in the month during which absence occurs." (N. R. 4425.) 
 
 "The pay and allowances of any marine absent from his command without 
 leave, or after his leave has expired, lor one connected period or twenty-four 
 hours or more, shall be checked against his account for the time he is so absent ; 
 such absence being computed from the date (inclusive) that the unauthorized 
 absence begins to the date (exclusive) of the man's return to military controL 
 Disconnected periods of unauthorized absence of less than twenty-four hours 
 will not be checked." (N. R. 4103.) 
 
 "An enlisted man assumes contractual obligations to hold himself in readi- 
 ness to serve the United States liUd to perform sucli duties as may be assigned 
 to him. If the entries upon the rolls and records of the command establish the 
 fact that he was not In a duty status for a period of time, but was absent from 
 proper military authority, he Is not entitled to pay and allowances during such 
 unauthorized absence, notwithstanding the fact that the finding ; and sentence 
 of a court-martial have acquitted him of the criminal offense of desertion and 
 absence without leave." (Comp. Dec. Nov. 13, 1907, P. M. G. O. 64665.) (Army 
 Pay Manual 1910, par. 250.) 
 
 " One-thirtieth of a monthly installment of salary will be deducted for every 
 day's absence In a month, where such absentee Is not In a p:iy status during 
 such absence." (Ireas. Dept. Clr. 67, July 5, 1906.) "For one day's unau- 
 thorized absence on the thirty-first day of any calendar month, one dav's pay 
 shall be forfeited." (Act June 30, 1906; 34 Stat. 248.) 
 
 "A fractional part of a day shall not be considered in making checkages of 
 pay and allowances for absence without leave." (Comp. Dec. Dec. 9, 1907.) 
 " If the absence covers a period of less than twenty-four consecutive hours, no 
 checkage should be made." (Auditor, July 24, 1912— S. A. M. 2234.) 
 
 In computing the time of absence from duty without authority, for the pur- 
 pose of checking pay and allowances, the day the absence beglns'should be con- 
 sidered a day of absence and pay and allowances forfeited for that whole day, 
 and the day of the return from absence a day of duty, and therefore a day for 
 pay and allowances. (Comp Dec. July 26, 1907.) 
 
 "If the absence covers a period of twenty-four or more consecutive hours, 
 then, regardless of the hour of departure, checkage should be made for the day 
 of departure and for each subsequent day, but no checkage should be made 
 for the day of return, no matter what the hour may be." (Auditor, Julv 24 
 1912— S. A. M. 2234.) 
 
 An enlisted man absent without leave Is entitled to pay from the date of his 
 apprehension and delivery to the naval authorities, although he was not 
 immediately returned to the ship from which he absented himself without 
 leave. ((>)mp. Dec. Dec. 16, 1908.) 
 
 The rules governing checkages of pay for absence, as followed by the auditor 
 in the audit of returns, are as follows: 
 
 For absence without leave: On February 28, deduct for three days. On 
 February 29, deduct for two days. On 30th and 31st of a 31-day month de- 
 
 5/24/17. 283 * 
 
 73416'*— 18 ^21 
 
284 
 
 CHAP. XI. — DISBURSING — PAY ROLLS. 
 
 duct for one day. On 30th, 31st, and 1st day of following month, deduct for 
 two days. On 31st and 1st day of following month, deduct two days. 
 
 The above will also apply to absence with leave in all cases of detail pay 
 as mail clerk, messman, and additional pay for submarine duty. (S. A. M. 
 
 772. Absence— Custody of civil authorities.—" Paragraph 1391, Army Regu- 
 lations 1908, is as follows : ' Officers and enlisted men in arrest and confine- 
 ment by the civil authorities will receive no pay for the time of such absence ; 
 if released without trial, or after trial and acquittal, their pay for the time of 
 such absence is restored.' This regulation is in accord with numerous decisions 
 of the accounting officers extending back many years and including the Navy 
 and Marine Corps as well as the Army." (Comp. Dec. Dec. 20, 1910.) 
 
 The hospital fund, however, should not be checked against his account 
 for the time during which his pay is stopped. (Comp. Dec. Dec. 29, 1914.) 
 
 An enlisted man taken into custody by civil authorities released on bail who 
 returns to but is not permitted to resume his duties is entitled to pay from 
 date he returned to ship for duty. (Comp. Dec. Feb. 3, 1916.) 
 
 773. Absence with leave.— (Decisions as to credits for additional compen- 
 sation, see par. 705.) "Leave of absence or liberty shall not be granted to 
 enlisted men who are in debt to the Government, unless the full amount of such 
 indebtedness be deposited with the supply officer." (N. R. 3710-2.) (See par. 
 
 569 ) 
 
 774. Absence— In hospital.—" The pay of an enlisted man, when at a hos- 
 pital in the United States, ceases when his term of enlistment expires, and h6 
 shall be given his discharge upon the expiration of his enlistment. He may be 
 retained for treatment. When at a hospital on a foreign station his pay con- 
 tinues until he is regularly discharged from the service, even after his term of 
 enlistment has expired." (N. R. 3582-7.) ..... 
 
 A man retained by his consent for treatment in a hospital m the United 
 States is not entitled to pay after the expiration of his enlistment, but if held 
 for any other reason the regulation does not apply to deprive him of pay. If, 
 therefore, he is not under treatment with nis consent, but held on account of 
 delay in the delivery of his discharge, by reason of negligence of others or 
 otherwise, he is entitled to his pay for the time so held. (Comp. Dec. Dec. 9, 
 
 The deduction of one ration per day from the account of an enlisted man of 
 the Navy or Marine Corps while in hospital, as required by section 4812, Re- 
 vised Statutes, is accomplished by merely stopping the ration or commutation 
 therefor aboard ship. (See par. 364.) Deduction from an officer's account. 
 
 See paragraph 848. 
 
 775. Absence — On merchant ship. — "A seaman transferred to a merchant 
 ship in distress and paid thereon is not entitled to be paid by the United States 
 for the time so engaged, but his commanding officer shall stipulate that such 
 seaman's wages shall equal his pay in the Navy, and the amount agreed upon 
 shall be entered upon the articles." (N. R. 4424.) 
 
 776. Absence— Prisoners of war.—" The effects of persons captured shall be 
 collected, inventoried, and placed in the custody of the supply officer of the 
 ship, subject to the orders of the owner or his representative ; but the same dis- 
 cretion may be exercised by the commanding officer in reference to sale of the 
 effects of captured enlisted men as in the case of enlisted men deceased." 
 (N. R. 2122.) (See pars. 791 and 794.) 
 
 777. Courts-martial- Absolute checkage of pay.— (For checkages in accord- 
 ance with Art. 4893, N. I., see par. 779.) "All sentences of summary courts- 
 martial may be carried into effect upon the approval of the senior officer 
 present and all sentences of deck courts may be carried into effect upon ap- 
 proval of the convening authority or his successor in office." (Act Feb. 16, 
 1909; 35 Stat. 623.) 
 
 5/24/17. 
 
 SEC. 49. — ABSENCE, COURTS-MARTIAL, AND SUNDRY DEBITS. 285 
 
 " The checkage of a loss of pay against a person's account, in accordance with 
 regulation or the sentence of a court-martial or deck court shall be made onlv 
 upon the written order of his commanding officer to the supply officer which 
 order shall be filed with the accounts." (N. L 4887-1.) ' 
 
 " Upon the approval by the commanding officer of a sentence involving loss of 
 pay, the supply officer shall be notified immediately in writing in order that the 
 amount of pay to be forfeited may be noted on the account of the person con- 
 ^^n" v* ,1 ? ^^^® the reviewing authority remits the loss, the entry on the pay 
 roll shall be removed. The responsibility for any overpayment resulting from 
 the failure of such commanding officer to so notify the supply officer shall rest 
 upon the former." (N- L 4887-2.) » a i«>i 
 
 " Should any pai-«in opor* «rhQ.se account such note api)ears be transferretl be- 
 fore his sentence has been approved by the Secretary of the Navy, the supply 
 ?S*^^t'' Yil^'l^. ^^ transfer shall note the facts on the transfer accounte.»» 
 
 (iN. 1. 4oo7— o. ) 
 
 Should the discharge oi tin^ person upon whose account such a note ao- 
 ?^^? A^% ordered, the supply officer shall make the checkage before discharge/* 
 
 "To insure the carrying out of the provisions of the preceding paragraphs 
 of this article every officer ordering a court-martial or deck court shall imme- 
 diately notify the supply officer carrying the accounts of tlie person to be tried 
 and such supply officer shall make a note on the transfer accounts of such per- 
 son, m the event of transfer before any checkage of pay that mav be awarded 
 has been made, to the effect that such trial has been ordered but that final 
 ?oo!?^ }^ regard to pos«*rt»ie checkage of pay has not been taken." (N. I. 
 4oo7— 5. ) 
 
 ^Qno^l!^'*? *^® sentence provides for a loss of pay without reference to article 
 4893 the lump sum will be checked but the amount of the checkage will not be 
 entered m the enlistment record in the place provided for checkages in accord- 
 ance with this article not" will it be entered on S. and A. form 35d upon the 
 discharge of the man in question." (S. A. M. 3688 ) 
 
 "In sentences involving loss of pay, the amount of money and not the length 
 of time shall be stated, having due regard to the fact that not more than three 
 months' loss of pay may be imposed." (N. R. 619-10 ) 
 
 .ffll?^Tfif o ^"^™^^y courts-martial shall show, over the signature of the 
 officer of the Pay Corps having the pay accounts of the accused, that the loss of 
 ^^^^1 1^^^® ^^, ^^^ adjudged and approved, has been checked. In order to 
 enable the supply officers to make the necessary certificate, the commandine 
 officer shall forward with the record the requisite order for the checkage; such 
 order shall be m duplicate, one copy of w^hich shall be sent immediatelv bv the 
 commanding officer direct to the Auditor for the Navy Department. The order 
 shall contain the following information : Name, rate, date of trial, offense (con- 
 densed as much as possible), and sentence as finally approved. If the offeu'i^i^ 
 absence over leave or absence without leave, the dates of the beginning and enl 
 ing of the unauthorized absence shall be stated. In the case of marines certt 
 ficate will be made by the commanding officer of marines that the checkage has 
 
 ^N^^R^'elet ''^ ^^'"'''''^ ''^''''^ ^''''^ '''' '''' ^^ ^^^ '"'*"• ^^ *^^ ^^ may ^ - 
 " Records of deck courts shall show, over the signature of the %«tacer of the 
 Pay Corps having the pay accounts of the accused, that the loss of pav if there 
 be any adjudged and approved, has been checked. In order to enable sudh 
 officers to make the necessary certificate, the commanding officer ^hall forw«rrt 
 with the record the requisite order for the checkage; sIchTder shaH Tin 
 duplicate one <;OPy of which shall be sent by the commanding officer direS 
 immediately to the Auditor for the Navy Department: The order shall pont«H; 
 the following information: Name, rate, date of trial, oilensr'ctdS is 
 much as possible), and sentence as finally approved. If the offense is ab^noj 
 0/*4/ 17» 
 
286 
 
 CHAP. XI. — DISBUESING — ^PAT ROLLS. 
 
 over leave or absence without leave, ^e dat^^^ and ending of 
 
 the unauthorized absence shall he stated (NK^ 5io , u ^^^^, 
 
 An enlisted man of the favy at the |^Pi^t^<>^ «J ^^| r^nlisted. " Overpay- 
 paid " due to court-martial checkage. Subs^uenuy ne recovered out of 
 
 ment" on nrevious enlistment not an inaeDieane^b VwT Ar^r « 1Q14 ^ 
 
 In a lump sum. (Comp. Dec. Oct. 2b, ^^^^'l^,....^ ..mKp Secretary of the 
 remission of a sentence of loss of pay <»n ""'f »P«4^^Jt°„*^%" ,oss of pay is 
 
 -L'-^^ea Jr «S1€isr r^„ir.rts'e i^ard 
 
 Ki"4r.fsCyoVarS le^V'lJtr^^^^^^^^^ - .e^it for ti.e 
 
 Bum and the man's balance is n».t s»ffi"«"t *° "A u remitted, such remissloa 
 S^C^y -"S"a^errr^ers"e^r«^^^^ action. (Comp. 
 
 Sentence' mmgtted on condition of making allotment. (Comp. Dec. Apr. 22. 
 ^Mitigation of sentence is effective for the amount stated by the department 
 **sS?et^may JemU^oiflnement and let pay checkage stand or vice versa. 
 
 <Comp. Dec. Oct. 26, 1915.) ^^^loo^nn— Art 4893 N. I.—" Sentences 
 
 * W Courts-martlal-^on^bonal^^issK^n-^^^ ^^ connection 
 
 <rf deck courts or courts-martial '°^°V^;°« '"°i.rLj'^g„hlect^t the conditions 
 with other forms of P""'^'^'"?"' .^''f" ^nerll OrdefNo 110 of July 27. 
 specified in this article, as set forth in G^^^^ instnictions (N. I. 489»-l) : 
 1914 (revised), shall »>ej»^«™^,^?„ary TOurte^martial or letters promulgating 
 "^^'■'*' In^^^'Z^martrXllTmmldiately following publication of 
 action upon general <»"^ ™?" „i,*' having the pay accounts of the accused, 
 tte sentences be referr^ to the officer hav^^^^^^ ^^^^^ uoncommis- 
 
 or, in case of """"f^^^'Ti" ^rtifving the pay rolls on which the account is 
 sioned officer P^par'ng ""f.'^'^'^yL^k TOurt or summary court-martial such 
 S ^fn^^<;^^i^^om^'^^^^nZrse upon the record of proceedings 
 
 •^^ i^'of pay. $ will be deducted in accordance with article 4893, Naval 
 
 Instructions, 1913.' „K«.,».m<.nHoned records or promulgating letters, each 
 " in tor«»'-d'°g. «>« »'r!.^^?s"cwrenf^^^^ re<ird and by an order signed 
 shall be a<^°'"P""'f„^ J^'^d^ectlnTthe deduction of the approved loss of pay. 
 by the commanding o™*^'-^'™,""? ' ^d bv the Bureau of Supplies and Ac- 
 made out on the prescribed form 'P^^J^y ,^ fo^^ issued by headquarters, 
 counts (or, in case of ""^""^f- "VJ^fhrSformatlon specified in articles R-515 
 
 V. S. Marine Corps), f"<l„'°"°.fNi^e"^^ »* trial, offense, « • • 
 or R-^6. Navy Beg?'"tions [viz, ^ape. rare, aa ^j^^„ ^ ^^^ ,j„. 
 
 and sentence as finally aPP "J^^ ^ 'Al^f to the AuditOT for the Navy Depart- 
 mediately by the eo»mandmj <f^^^^;; X„ also be furnished the adju- 
 
 Srt\n%inrp^rr;mS,'"s'^t^'Marine cS?ps." (N. I. 4893-2a.) 
 5/24/17. 
 
 • 
 
 SEC. 49. — ABSENCE, COUETS-MABTIAL, AND SUNDRY DEBITS. 287 
 
 " If the sentence be approved after the first pay day in a month and on or 
 before the 15th day of that month, there shall be deducted on the 15th day of 
 that month the amount of pay due the man on that date, or so much thereof as 
 shall be required to cover the amount of pay to be deducted as shown by the 
 commanding officer's order. If the sentence be approved after the 15th day of 
 the month and on or before the first pay day of the next month, upon the receipt 
 of the commanding officer's order setting forth the deduction to be made, or, in 
 case of marines serving at shore stations, upon receipt of notice of the approval 
 of the sentence, there will be immediately deducted the amount of pay due the 
 man on the date of said order, or so much thereof as may be required to cover 
 the deduction as shown by the commanding officer's order. 
 
 " In cases where a man who has an allotment running is sentenced to a loss 
 of pay which is remitted in accordance with this article, the amount of the 
 allotment will be regarded as charged against that part of the month's pay 
 which is not subject to deduction. If the deduction pursuant to the sentence 
 plus the liquidation of the allotment place the grantor thereof in debt to the 
 Government, such allotment shall be stopped. 
 
 " If the amount deducted In accordance with the foregoing is not sufficient 
 to cover the total amount of pay to be deducted, then on the 15th day of each 
 month thereafter there shall be deducted the amount of pay due the man on 
 that date, or so much thereof as may be necessary, until the total amount 
 stated in the commanding officer's order has been deducted. If a man is dis- 
 charged between the 1st and 15th days of any month, both days inclusive, 
 there shall be deducted the amount due on the date of discharge, or so much 
 thereof as may be necessary. The pay accruing after the 15th day and up to 
 and including the last day of each month (less the amount of initial deduction 
 made in cases of sentences approved during said period) may be drawn by tbe 
 man in the usual manner, but if for any reason it be not drawn by him prior 
 to the next date for making deduction in his case it shall then be deducted If 
 necessary. No money shall be paid any man under charges, nor shall any 
 money accruing during the first 15 days of any month be paid the man after the 
 approval of a sentence until the total amount stated in the commanding officer's 
 order has been deducted, nor shall the man during such period be permitted 
 to draw clothing or small stores, except in cases where absolutely necessary 
 for his health and comfort, which fact must be certified to by the commanding 
 officer on his order to the officer to issue such clothing or small stores." (N. I. 
 4893-2&.) 
 
 " The amount deducted in accordance with paragraph (2) (6) will be credited 
 to the Navy fines and forfeitures fund until final action is taken thereon, as 
 provided for in the following paragraphs. 
 
 " There shall be secured in the service record of each man a sheet on which 
 shall be entered, over the signature of the officer making the deduction, all 
 amounts deducted from his pay in accordance with the provisions of this article 
 which may occur during the enlistment." (N. I. 4893-2c.) 
 
 " Notation shall be made on the smooth pay roll against the name of the man, 
 showing kind of court, date of final approval, total loss of pay as approved, 
 amount of deduction made during quarter, and balance remaining to be de- 
 ducted. Separate notation for each deck court or court-martial must be made 
 on the roll, but after the total amount has been deducted under any one sen- 
 tence, no further entry on the roll for that case will be required. In case of a 
 transfer of a man, notation must be made on both copies of the transfer pay 
 account for each and every deck court or court-martial involving loss of pay, 
 on which all deductions have not been made, showing kind of court or court- 
 martial, date of approval, total loss of pay as approved, the deductions made, 
 and the balance remaining to be deducted in order that the officer receiving the 
 transfer pay accounts may continue deductions until the loss of pay has been 
 liquidated, which he will do without orders from the commanding officer of the 
 ship or station to which transfer of the man is made. In the case of transfer 
 
 5/24/17. 
 
288 
 
 CHAP. XI. — ^DISBURSING — PAY ROLLS. 
 
 of marines the officer or noncommissioned officer preparing and certifying pay 
 roll^tiTobtaln a^^ information regarding deductions ^f^^^^^^^^g,^''^ 
 the notations in the service record »Jp<>k J^quired to be entered therein Dy 
 nflrfl^nnh 2 (c) of thcse instructions.' (N. I. 489d-^o.) ^. ^ ^ • 
 
 "When an enl?sted man is to be discharged from the seriice, the total 
 amount which haL been d^^^^ from his pay during his enlistment, in ac- 
 ?^dance with thTprovisions of this article, will be credited to his account. If 
 Jhema^inaueXn receives a dishonorable discharge, a bad-conduct discharge, 
 fr isTscha?gl^ as un^^ for inaptitude, or physical disability due to hi8 
 
 oU misconduct (or a marine discharged before expiration of en hstment for 
 ^se? other than those above enumerated, with character be ow 'Good'), he 
 ^U^ checked the total amount of pay deducted during his enlistment pursuant 
 I^^ntences of courts-martial and deck courts, which have been conditionally 
 rPi^n^ ?n -iccordance with this article; if he receives an honorable discharge 
 (In ca^ of a marine^! ^e receives on expiration of enlistment a discharge with 
 character 4SXnt' or 'Very good'), no checkage because of amounts so 
 dS^ wiTl bl made against his account; if he receives any other form of 
 d^cha^e ( n case of a marine if he receives on expiration of enlistment a dis- 
 charge with 'Good,' or a discharge prior to expiration of enlist. 
 mentforcausS other than thcie above enumerated, with character Excellent 
 or • Vei^ g^') his account wUl be checked one-half the total amount so 
 
 '^'^In ^C th^inanfhouW extend his enlistment, and the total amount lnvolve<l 
 has iLTfuliy dSucted, or in case of his death or retirement prior to expira- 
 tion ^enlistmeS^ the amount deducted from his pay in accordance with Uiis 
 article dSwse will, on the date that his enlistment would hav^ 
 
 expir^ if not so extended, or on the date of his deatii or retirement, be treated 
 al Jh^mgh he had been discharged on that date and In accordance with the 
 character of discharge which he would then have received. ^ ^ ^ ^ 
 
 "In cases where the full amount of a sentence has not been deducted upon ex- 
 Diratfon^ the four^ear term, deductions in accordance with this article will 
 be Snued for such period ks may be necessary under the extended enlist- 
 ment «Sd^ll be settledupon the termination of such extension of enUstment.' 
 
 ^^*If ^y^nlisted man shall be regularly declared a deserter and shall not 
 rPtnrn to the service within a period of six months from the date of his alleged 
 de^rtion the fun Imount of all sentences of deck courts and courts-martial 
 fiJ^Wing lo£ of pay which have been conditionally remitted in accordance 
 l^th thil article during his enlistment shall immediately be executed and the 
 ^nm^Lfformt^ve ?f pay thereunder shall automatically become absolute 
 
 ^'"M^SiKhere^there^?^^^^ more sentences involving loss of pay which 
 havri^rcondmonany remitted in accordance with this article the total 
 «^T.^inn.f the first sentence will be completely deducted in the usual manner, 
 S^d^ucti^ns und^?^^^^^ sentences will then be made in the order 
 
 L whMprov^; all deduc^ns under one sentence being completed before 
 commencing deductions under a subsequent sentence." (N. I. 4893-3.) 
 
 "^mmanding officers will inform enlisted men whose sentences are acted 
 «,^^rMn npoordance with this article that the amount of such sentences will be 
 KorarT^tS^^^^^^^ eventually be paid to them In full or In part, 
 
 or wHlb^ entirely forfeited, dependent upon their future conduct, as specified 
 
 In nnrRCTanh 2." (N. I. 4893-4.) 
 
 ^^Nothing contained in this article will be construed to prevent convening or 
 reviewing authorities from disapproving, unconditionally remitting, or mit - 
 cat ng any sentences or parts of sentences adjudged by courts-naartial or deck 
 court! as authorized by law in cases in which such action may be warranted. 
 
 (N. I. 4893-5.) 
 5/24/17. 
 
 SEC. 49. — ^ABSENCE, COURTS-MARTIAL, AND SUNDRY DEBITS. 289 
 
 (a) ChecJcngcs.—*' No checkage on account of deck or summary courts-martial 
 will be entered on S. & A. Form 35d except where the sentence wus remitted 
 subject to the conditions of article 4893, and no amounts forfeited by sentence 
 subject to the conditions of this article will be checked in a lump sum.** 
 (S. A. M. 3688.) 
 
 In filling out " Discharge " Form 35d— where refundments are to be made— 
 the quarter of the fiscal year and not the calendar year should be shown. 
 tS. A. M. 4085.) 
 
 " Where the sentence provides for a loss of pay without reference to article 
 4893, the lump sum will be checked, but the amount of the checkage will not be 
 entered in the enlistment record in the place provided for checkages In accord- 
 ance with this article, nor will it be entered on S. & A. Form 35d upon the dis- 
 charge of the man in question." (S. A. M. 3688.) 
 
 Pay due on the 15th of the month preceding date of sentence and similarly 
 on the 15th of each succeeding month, less hospital fund, should be checked until 
 court is liquidated. (Comp. Dec, Nov. 18, 1915.) 
 
 " The said article [4893] contemplates that the pay account of the man shall 
 be balanced as of the 15th of each month, and the amount found due him on 
 that date be deducted or so much thereof as may be necessary to cover the 
 amount of the forfeiture. The man is thus given from the 15th of one month 
 to the 15th of the next month to use or draw the pay accruing during the latter 
 half of the month to meet his current needs. So much of it as he may not 
 have drawn by the 15th of the month is due him on that date, and together 
 with the pay accruing during the first half of the month becomes the amount 
 of pay due him on the 15th of the month to be deducted as provided in said 
 article. 
 
 " When a man is discharged his account must be closed on the date of dis- 
 charge. If discharged during the first half of the month, before the amount 
 of the forfeiture has been deducted, he Is entitled to be paid at that time any 
 undrawn portion of his pay that accrued during the latter half of the preceding 
 month. (See 73 Mo. Comp. Dec. 773, May 18, 1915.) If discharged during the 
 latter half of the month under the same circumstances, he Is entitled to be 
 paid on discharge such pay as may be due him on that date which has a'-crued 
 from and including the 16th of the month to the date of discharge." (ComD 
 Dec, Dec 18, 1915.) & v p. 
 
 The pay which should be checked on the 1st of a month Is the pay due the 
 man on the 15th of the month (preceding), less proper charges, "which may 
 include clothing and small stores," and 10 cents hospital fund, unless such 
 amount due Is In excess of sum required to liquidate the sentence. (Como 
 Dec, Feb. 8, 1916.) ^' 
 
 A man was paid money on the 18th of a month which had been earned prior 
 to the 15th. Subsequent to the payment the man committed an offense for 
 which he was tried and sentenced by a court, which was approved before the 
 close of the month. Money paid on the 18th was not money that could properly 
 be included in amount of first checkage. (Comp. Dec, June 13, 1916.)* 
 
 (6) Transfers.— A supply officer who falls to make checkage of the amount 
 he should have made, but who places on the transfer accounts of an enlisted 
 man a statement of the unchecked balance of a court Is not responsible for 
 any overpayment which another supply officer may make on discharge of man 
 (Comp. Dec, Feb. 24, 1916.) 
 
 Where, during the second half of a month, an account of a man (under 
 sentence of a court) is transferred with notice that no part of checkage had 
 been made, it is the duty of the supply officer receiving the account to check 
 on the 1st of the month the pay due on the preceding 15th. (Comn Dpo 
 Aug. 31, 1916.) ^" * 
 
 A man under sentence to lose pay was transferred without notation of un- 
 checked balance on his transfer accounts. While at his new station the man 
 
 5/24/17. 
 
290 
 
 CHAP. XI. DISBUKSING PAY BOLLS. 
 
 received a second court. The interval between the transfer and approval of the 
 ^ond court^as suffic ently great to have enabled accomplishment of the first 
 ^rt h^ t^e re^uirS S given. In the month succeeding approval of 
 
 thHecond court the man received a bad-conduct discharge. Held that the first 
 checkage made after the approval of the second court ^.^^^^^^^^^ '^^f'^l 
 court notwithstanding the first court was in process of liquidation (due to 
 SLt^rwies^^^^^ the first supply officer) and that unchecked balance of first 
 ^urt atTtf of dTcha?ge, was a loss for which the supply officer wh failed to 
 cive the nroper notice was responsible. (Comp. Dec., Aug. i% ^^^^J 
 ^Z)D^cll%e-Payment o«.-Where sentence of court is ^t entirely liqui- 
 dated at date of discharge, and discharge occurs during first half of month 
 man is entitled to any accrued pay of second half of P^f^"^^^ month stiu 
 undrawn • if discharged during second half of month, all pay due on I5tn. 
 1^ »al fund, is checked and the man is paid net P^y accru^ from 16th 
 i^usive to date of discharge, less hospital fund. (Ck)mp. Dec, Dec. 18, 1915.) 
 is enlisted man w^^^ sentlnced by summary court martial to loss of Pay and 
 bad conduct discharge; the loss of pay was remitted in accordance with article 
 48q^ Naval Instructions. On the day following the approval of the court the 
 man w^discharTed by order of the commanding officer. Under the clrcum- 
 Znc^ the condm^s of remission held inoperative, and all due man on date of 
 SscSe should r^^^ applied toward liquidation of forfeiture decreed by 
 
 '^%TRetir^^fs.-An ^^^^^^ ]n'an \marine) was retired prior to expiration 
 nf en i^^ment-^aracter " very good "—is entitled to refund of one-half of court- 
 marti"f Xl^e^^^^^^ in accordance with article 4893. Naval Instructions. 
 
 ^^TM^VeilaZul-^\n^^^ cases where men are convicted of purely mill- 
 ta^ o^n^ and are indebted to the Government for the amount expended for 
 reward and clothing and small stores and the amount of overpayment on the 
 daTe of the commislion of the offense, they are permitted to deposit with the 
 officer carrying thS accounts a sum to cover the amount of such indebtedness 
 plu?theS of a suitable outfit of clothing in the event of their being restored 
 
 *^'^Such deposits will be held for safe-keeping in the usual manner until notice 
 is r^vedThai the man has been restored to duty, when the necessary clothing 
 wilT^^ued and the sum deposited credited to the man's account, who will 
 Si«i be in a%<5uion to draw one half of the pay which may become due him 
 ^rremaUnHalf being conditionally forfeited subject to the provisions of 
 Gener^ Orde? No. 110 and article 4893 of the Naval Instructions 
 
 "If the man is not restored to duty, the amount deposited will be returned to 
 him or to such person as he may designate. 
 
 "It is not intended to hold such deposits as a guarantee against loss and later 
 return the same to the man, but they are to be immediately credited to his 
 account on noSce of his restoration to duty ; and as the amount thereof can be 
 Steiy ascertained in advance the account should be balanced when the neces- 
 
 fiflrv credit has been made." (S. A. M., 3913.) ^«,^^ ^ ^ ^ v^ 
 
 780 Courts-martial--Disratings.-Under section 17 of the act of February 
 
 ifi 1009 (35 Stat. 621), the pay of the new rating to which an enlisted man is 
 Itkuc^ by sentence of a summary court-martial becomes his proper pay on the 
 dfte S^the approval of the sentence by the senior officer present. (Comp. Dec. 
 
 ^*78r'Court-martial indebtedness-Clothing:, etc-" An enlisted man of the 
 Navv or Marine Corps sentenced by court-martial to confinement with loss of 
 nay shall not be deprived of such clothing and small stores as the officer com- 
 LYnd?^ the ship, Ir other place of confinement,^^^^^^ necessary to the 
 
 prisoner's health and comfort." (N. R. 4o37.) (bee par. 4d<.) 
 Issues of toilet supplies, see paragraph 4iJlf. 
 
 5/24/17. 
 
 SEC. 49. — ABSENCE, COURTS-MABTIAL, AND SUNDRY DEBITS. 291 
 
 782. Court-martial prisoners. — (Transfer of, see par. 814.) Court-martial 
 prisoners are not entitled to pay after expiration of enlistment (Comp. Dec, 
 Dec 12. 1902.) 
 
 The amount of pay accrued an enlisted man of the Navy at the date ef convic- 
 tion by court-martial may be legally paid such prisoner, if not forfeited by the 
 sentence and if the conviction of the offense does not operate to forfeit any pay 
 due, as in the case of conviction of desertion or fraudulent enlistment. (Ck)mp. 
 Dec, Jan. 31, 1907.) 
 
 783. Sundry debits. — Over every checkage made against an account on the 
 pay roll by reason of advance (officers), overpayment, or request (S. & A. 
 Form 63), the name of the officer with which it originated will be noted. (S 
 A. M. 417.) 
 
 (a) Disallowances. — Checkage of, from auditor's statements, see paragraph 
 922b. 
 
 (&) Fraudulent enlistment. — "Pay actually received by an enlisted man for 
 services during a fraudulent enlistment can not be recovered from him.** 
 (Comp. Dec, May 10, 1907.) "Clothing issued and charged to a man's account 
 is looked upon in the same status as money paid him.'* (S. A. M. 2677.) 
 
 " An enlisted man is therefore entitled to credit for full pay to date of ap- 
 proval of sentence. (See par, 814.) Against this credited pay should be de- 
 ducted regular checkage for hospital fund, money paid, clothing and small 
 stores issued, and any other proper checkage. Before closing account on date 
 prior to date of approval of sentence, the man's account should be checked the 
 value of the clothing bounty credited during the fraudulent enlistment, pro- 
 vider! the fraudulent enlistment is not the man's first enlistment in the Navy." 
 (S. A. M. 2677.) 
 
 " When the fraudulent enlistment is the man's first enlistment in the Navy no 
 checkage should be made for clothing bounty, as it is considered as constitut- 
 ing an allowance actually paid to the man and authorized by the appropriation 
 •Outfit first enlistment,' and under 12 Comptroller, 445 (S. A. M. 61), can not 
 be charged back to him." (S. A. M. 2677). 
 
 When the fraudulent enlistment is not the man's first enlistment in the Navy a 
 checkage should be made for clothing bounty. This checkage operates simply 
 as an offset to an erroneous credit given him, the appropriation " Outfit first 
 enlistment" providing for such credit only on first enlistment. (19 Comp., 
 743.) This checkage shall be made in the case of all men who are discovered 
 to have received a clothing bounty under an enlistment not their first, whether ' 
 actually tried for fraudulent enlistment or not and irrespective of their con- 
 tinuance on duty. 
 
 " It is well settled that arrearages of pay and allowances can not be paid for 
 services under a fraudulent enlistment." (Comp. Dec, Feb. 6, 1906, printed on 
 p. 61, S. A. M.. under date of Mar. 1, 1906.) A balance due the man at date 
 prior to date of approval of sentence, after all proper checkages have been 
 made, should consequently be checked "on account of fraudulent enlistment,** 
 thereby sending the account to the prison pay roll without balance or indebted- 
 ness. If the checkage of clothing bounty creates an overpayment, no additional 
 checkage should be made as " On account of fraudulent enlistment," the in- 
 debtedness thus created to be disposed of as provided by the sentence. (S. A. 
 M. 2677.) 
 
 The provision in the act of June 24, 1910 (36 Stat., 608), relative to under- 
 age enlistment of minors does not contemplate that the enlistment of boys who 
 are released under its terms shall be considered fraudulent so as to subject 
 them to the punishment and penalties for that offense. Therefore a boy, having 
 been discharged upon request of his parents in compliance with said act, is 
 entitled to his accrued pay to the time of discharge, and the charging of the 
 cost of his clothing outfit against said accrued pay was a refund of the cost of 
 the clothing outfit. (Comp. Dec. June 9, 1913.) 
 
 (c) Hospital fund. — "The Secretary of the Navy shall deduct from the pay 
 due each officer and enlisted man in the Navy and Marine Corps the sum of 
 
 5/24/17. 
 
292 
 
 CHAP. XI. — DISBURSING PAf ROLLS. 
 
 twenty cents per month, to be applied to the fund for naval hospitals. (Sejs. 
 1614 and 4808, R. S.)" (N. R. 4404.) Officers and men in the Naval Militia 
 are not to be checked for hospital fund. (CJomp. Dec., Aug. 25, 1914.) 
 
 id) Clothing outfit— {Fortion of outfit to be checked when discharged by 
 purchase (furlough), see par. 825; checkage of outfit when discharged in first 
 six months of enlistment, see par. 824 ; checkage of amount received under an 
 enlistment other than a first enlistment, see (6) above.) „ ^ _ ^« ,„ 
 
 (e) Requests for c/iecfcagres.— Checkages requested on S. & A. Form t« wiU 
 be made as requested. (See par. 922b.) ^ w 
 
 (/) Rewards, e^c— Expenses for the apprehension, transportation, and sub- 
 sistence of a returned deserter " shall be paid on public bill and checked against 
 his account" (N. L 4902-3.) (See par. 679, Rewards.) 
 
 5/24/17. 
 
 Section 50.— DECEASED MEN AlO) DESEETEBS. 
 
 791. Deceased men. — (Sale of effects, see par. 794; Transportation of effects, 
 see par. 495; Transportation of remains, see par. 495; Funeral expenses, see 
 par. 495.) The commanding officer "shall, upon the death of any person on 
 board the ship under his command, cause all of the effects of the deceased 
 to be collected and inventoried. If the deceased was an officer, this shall 
 be done by two officers of the ship ; if a member of the crew or other person, 
 by the officer of his division or one detailed for the purpose. The inventories 
 shall be made out in duplicate, duly attested and signed by the officers making 
 them. Upon the completion of the inventory the effects, if not of a perishable 
 nature, shall be put up in packages of a convenient size and sealed with 
 the seal of the ship. The commanding officer shall retain one copy of the 
 inventory himself, and shall deliver the other to the supply officer, who shall 
 also take charge of the effects for safe-keeping." (N. R. 2119-3.) 
 
 " The chief master-at-arms shall take charge of the effects of all absent and 
 deceased members of the crew and hold them until disposed of by order of 
 superior authority." (N. I. 2637-1.) 
 
 "All papers, medals, small trinkets, and keepsakes of value shall be for- 
 warded to the legal representative or, in default of such, the heirs at law of 
 the deceased. Should it be impossible to ascertain the existence of the legal 
 representative or of heirs at law, the articles mentioned shall be sent to the 
 department (Bureau of Navigation) or to the commandant of the Marine Corps, 
 as the case may be, for safe-keeping." (N. R. 2119-5.) 
 
 " When the executor or legal representative of the deceased person applies 
 for his effects, all shall be delivered to him, except any money that may be 
 found among them." (N. R. 2119-6.) 
 
 " He [the commanding officer] shall cause the accounts [S. & A. Form 4] of 
 all deceased persons to be closed as soon as possible and forwarded to the 
 Auditor for the Navy Department, together with the will, if any can be found. 
 These accounts must be examined and approved by the commanding officer.** 
 (N. R. 2119-8.) 
 
 Accounts shall be credited with proceeds of sales of effects. (Par. 794.) 
 
 " Officers of the Pay Corps shall make an immediate return to the office of 
 the Auditor for the Navy Department of the accounts of deceased persons and 
 transmit their wills if they have left any. The balances which may have been 
 due at the time of their death will be paid only after a statement of the 
 accounts at the auditor's office. In forwarding the accounts of deceased per- 
 sons, officers of the Pay Corps shall state the total monthly or yearly pay 
 of such persons at the time of their death (including, in the case of enlisted 
 men, both the permanent and temporary additions to their pay proper) and 
 tlie amount, if any, paid on account of funeral expenses, and referring to 
 public bills covering such expenditures." (N. I. 4901-2.) Ehita relative to 
 deposits and allotments must also be noted on the transfers. 
 
 792. Desertion defined. — "Absence without leave, with a manifest intention 
 not to return, shall be regarded as desertion." (N. R. 3632-1.) 
 
 " Absence without leave, with a probability that the person does not intend 
 to desert, shall at first be regarded as straggling, but at the end of ten days 
 as desertion." (N. R. 3632-2.) 
 
 "Any person in the Navy or Marine Corps who does not return to duty at 
 the expiration of leave or liberty shall communicate without delay with his 
 
 5/24/17. 
 
294 
 
 CHAP. XI. — DISBURSING PAY ROLLS. 
 
 commanding officer, giving his reason for such unauthorized absence. Failure 
 to do so will be regarded as evidence of desertion even though the absentee 
 subsequently surrenders." (N. R. 3632-3.) 
 
 " If a person deserts his ship which is about to sail, or overstays his leave 
 until after the ship sails, with manifest intention of escaping his duty, and 
 delivers himself on board another ship as a straggler, such offense shall be con- 
 sidered as desertion." (N. R. 3632-4.) 
 
 " If a person in the Navy or Marine Ck)rps becomes unavoidably separated 
 from his ship by reason of shipwreck or any other circumstances except capture 
 by an enemy it shall be his duty to proceed at once to the nearest ship, fleet, 
 or station and report himself to the officer in command. In the event of failure 
 to do this he will be regarded as a deserter and no claim for wages shall be 
 allowed unless he proves to the satisfaction of the department that he was 
 prevented by circumstances beyond his control." (N. R. 3632-5.) 
 
 793. Closing accounts of deserter.—" Whenever an enlisted person or marine 
 Is declared a deserter, his allotment, if he has one, must be stopped, his effects 
 sold, the amount credited to his account, and the account transferred imme- 
 diately to the proper deserters' roll. If the deserter has a deposit, the deposit 
 record book shall be forwarded with the account. In no case shall the amount 
 of deposit be credited to the account prior to transfer." (N. I. 4902-2.) 
 
 " In case of desertion from duty, the desertion shall date from the time the 
 man leaves his duty; if from leave, the desertion shall date from the time 
 such leave expired." (N. R. 3632-^.) 
 
 Supply officers shall close the accounts of deserters as of the day preceding 
 
 desertion. (1 S. A. M. 4.) ,.«,,.„. 
 
 794. Sales of effects— D. M. & D.— "The commandmg oflScer shall exerase 
 his discretion in causing the effects of deceased enlisted men to be sold at 
 auction at the mast, or retaining them for transmission to the heirs, relatives, 
 or friends. In exercising this discretion he shall be governed by the wishes of 
 the heirs, relatives, or friends, if possible to learn them before closing the 
 accounts of the deceased." (N. R. 2119-7.) . , . , ., 
 
 " If any of the effects of a deceased person are perishable and deteriorating 
 they shall be immediately sold at auction." (N. R. 2119-i.) 
 
 " The commanding oflicer shall, when he declares any person a deserter, cause 
 the effects of the latter to be collected and inventoried according to instructions 
 laid down in article R. 2119-3." (N. R. 2121-1.) (See par. 791.) 
 
 "These effects shall be sold at public auction and the proceeds credited on 
 the accounts of the deserter by the supply oflicer, unless the vessel sails before 
 the date upon which such person is declared a deserter, in which case the effects 
 shall not be sold until a reasonable time has elapsed after arrival at the next 
 
 port." (N. R. 2121-2.) ^ ^ , 
 
 " The supply oflJicer shall have an account taken of such sales, which account 
 shall show the articles belonging to each individual, the prices realized, and the 
 number name, and rank of each purchaser. From this account of sale the 
 supply officer shall credit the account of original owner, under the head of sale 
 of effects in the column of the pay roll for sundry credits, with the amount 
 realized from the sale of his effects. The total amount shall be entered on the 
 account current as sale of D. M. & D. effects and the money accounted for 
 under general account of advances. The account of sale shall be forwarded 
 as a voucher with the pay roll containing the credit." (N. I. 4721-2.) 
 
 Special money requisitions may be issued to purchasers when considered de- 
 sirable. (N. I. 4721-3.) (See par. 765.) 
 
 The account of sale must be accompanied by a copy of the inventory of effects 
 signed by the division officer, or the oflicer making the Inventory, and approved 
 bv the commanding oflicer. The account of sale shall, so far as items are con- 
 cerned be an exact copy of the Inventory. Whenever no bid is received for any 
 article' the words " No bid." followed by the actual disposition of that article, 
 shall be entered in the place provided for the name of purchaser and price. 
 Similar entry shall also be made for articles which are burned or thrown over- 
 
 5/24/17. 
 
 SEC. 50. — ^DECEASED MEN AND DESERTERS. 
 
 295 
 
 board by orders from proper authority. In cases where there are no effects, a 
 certificate to that effect, attested and signed by an oflicer, shall be forwarded by 
 the supply officer in lieu of the inventory and account of sale. Such Inventory 
 and account of sale or a certificate that there are no effects will be furnished 
 in the case of every deceased persons or deserter. ( S. A. M. 1066. ) 
 
 " The chief master-at-arms shall be present at the sale of effects of deserters 
 and deceased persons." (N. I. 2637--4.) 
 
 When a deserter's effects are sold after his accounts have been transferred to 
 the deserters' roll, the supply oflficer selling the effects shall account for the pro- 
 ceeds in the usual manner, and shall immediately notify by letter the supply 
 oflicer in charge of the deserters' roll of the amount realized by the sale, so 
 that that officer may make the proper credit on the account of the deserter. 
 (1 S. A. M. 106.) 
 
 795. Data on records — ^D. M. & D. — " The following entries shall be made on 
 the service record, and the instructions contained thereon must be carefully 
 complied with. ♦ * ♦ 
 
 " On desertion. * * * Date of desertion, place, attendant circumstances, 
 rate of pay, and state of account. ♦ ♦ ♦ 
 
 "On death. * * * Date, place, cause, place of burial or disposition of re- 
 mains, rate of pay, and state of account." (N. R. 3544. ) 
 
 796. Deserters' rolls. — "All accounts of deserters from the Navy and Marine 
 Corps shall be kept on deserters' rolls by the officer in charge of the Commis- 
 sary Store, navy yard, Washington, D. C, and the Headquarters of the Marine 
 Corps, respectively, and shall remain open sufficiently long to allow the deserter 
 a period of six months from the date of desertion in which to reurn to the 
 service. * * * At the expiration of this period his account shall be closed. 
 The officer in charge of deserters' accounts shall render quarterly returns to the 
 auditor in the usual manner." (N. I. 4902-1.) 
 
 797. Returned deserter. — (Payment of rewards, see par. 679.) "When a 
 deserter surrenders himself, or is delivered on board any ship of the Navy, he 
 shall be taken up for pay and subsistence from the date of his reception, and 
 the word * deserter,' in red ink, marked over his name. Such articles of cloth- 
 ing and small stores as may be necessary to his health and comfort shall be 
 issued. He shall be credited with pay, but no money shall be paid to him until 
 his transfer account from the deserter's roll is received. Expenses for his ap- 
 prehension, transportation, and subsistence shall be paid on public bill and 
 checked against his account. A notice of his return, together with a request 
 for his account, shall be prepared conjointly by the executive and supply officers 
 of the ship, made out on a prescribed form with all necessary information, and 
 forwarded immediately to the Bureau of Navigation or to the commandant of 
 the Marine Corps. Upon receipt, the part designed for the officer in charge of 
 deserters' accounts shall be forwarded to him immediately." (N. I. 4902-3.) 
 
 Where no reward offered in advance of delivery; civil oflicer returning de- 
 serter may be paid expenses. (Comp. Dec. Feb. 5, 1914.) 
 
 "The account shall be forwarded immediately to the supply oflUcer of the 
 Tessel upon which the deserter is received, together with a transcript of deposit 
 and deposit book, should there be a deposit." (N. I. 4902-4.) 
 
 The balance due or amount overpaid at date of desertion, as evidenced by 
 transfer from the deserter's roll, will be taken up as a sundry credit or sundry 
 debit as the case may be. A credit balance should be offset by a corresponding 
 checkage, unless it is authoritatively determined that the man is not a deserter 
 in fact (See pars. 792, 798, 799, 800.) 
 
 798. Mark of desertion. — Supply officers are not authorized to remove the 
 mark of desertion from an enlisted man's account until a copy of the depart- 
 ment's letter directing such action is received. This copy shall be filed as a 
 pay-roll voucher and must be certified to by the commanding officer. 
 
 799. Checkage of balance due. — " The wages due a deserter are forfeited to 
 the United States." (N. I. 4901-1.) 
 
 5/24/17. 
 
296 
 
 CHAP. XI. — ^DISBURSmG — PAY BOLLS. 
 
 allowances for ^st services, the fact of desertion nwd not ^jfabUshedDy 
 
 "•?. f,t:?„a"^^roTaT^'^-S. Ve..^^^^^^^^ iSi 
 
 is bl^ on l^rfart that the accused did or did not desert sa^ judgnent sho^d 
 IK! followed bv the Pay Department (15 Comp., 661, Apr. 28, 1909.) (Army 
 
 ''''.?wrn"?L' findings- .Ta 'court (either guilty or not guilty. In *« case of a 
 solder charg^ with desertion are disapproved by the reviewing author!^ and 
 U is not clSr from the order promulgating the action of the <»"rt '^" t^ 
 soldier was OT was not a deserter In fact, the paymaster should submit the case 
 to the Paymaster General for proper action toward ascertaining the true facts 
 
 '™ "Jwlvtr^Hl d Woval of the reviewing authority is based upon ^me 
 techSroMaw or £s ,aPPa-nt ^^ /'^e^Ty'l^fstrsU'^^^^^^ 
 ^yme^ fonow'rrndfnt o^f Si -^'t^ trWing^L ^Idier as a^d^^^^^^^^^^ 
 & ^fir i° *"«-ar b; ^e ^rrng'lSilru b'LSVpo^Te 
 
 wis " 7 Armv Pay Manual 1910, par. 247 ; see also S. A. M., 53 ) 
 ^ Tr^Ser of returned deserter.-" When a deserter is transferred to 
 nn^^rv^sel before hS accounts are received from the Deserters' roll,' the 
 ^.^^J^^^rnffZ vessel on which he was received shall prepare a regular 
 t?ansL acc^u^^^^ with the word 'deserter' in red ink 
 
 tlf nlllthe nlme The supplv officer receiving the transfer account shall 
 J^t. ft nTon^^ own books with the same mark, and no money shall be paid 
 *^ HI thP^no^unt ?s receWed from the deserters' roll. If the latter account Is 
 """iS' ^ nnT»fl?d thlsh^ from which the deserter was transferred, it shall be 
 f^^l'^^e^ imTedia^eV to^h^ supply officer of the vessel to which the deserter 
 
 ^\ Mfan'^ces^from'^iLrte^ ^^- received and credited, and If the 
 
 If balances irom ue|^e t desertion is determined, the supply officer 
 
 man is transferred before the f^^^^^^ ae ^^^^^ ^^^^^ ^^^ ^^^^^^ 
 
 Ze at'datVordetrSon is^^^^ the man be found guilty of de- 
 
 "n If tb?su"p^^^ officer omits to mnke this notati^ he wUl be responsible 
 Sould an overpayment result (Comp. Dec. May 2. 1906.) 
 5/24/17. 
 
 Section 51.— TEANSFER PAY ACCOUNTS. 
 
 Note. — ^Transfers received, see paragraph 696; transfer of allotment, see paragraph 
 728 ; transfer of deposits, see paragraph 745 ; transfer of returned deserter, see paragraph 
 800 ; transfer of accounts to deceased men, see paragraph 791 ; transfer of accounts to 
 receiving ship of men sent to foreign hospital or private institutions in United States, 
 see N. I. 2890-6. 
 
 811 Transfer accounts. — "Transfer accounts for officers and crew must be 
 made In duplicate, except when sent to the auditor, and on separte blanks for 
 each class." (N. I. 4890-1.) 
 
 " The accounts of enlisted men of the Navy transferred shall be made out in 
 conformity with the regulations of the Treasury Department and must accom- 
 pany the men. They shall be sent by the officer making the transfer to the officer 
 carrying the accounts of the ship, yard, or station to which the transfer is made. 
 The officer to whom they &re sent shall receipt one copy and return it to the 
 officer who made the transfer as a voucher for the settlement of his accounts." 
 (N. I. 4890-3.) 
 
 " The transfer of accounts of enlisted men must in all cases be made through 
 the commanding officers." (N. I. 4890-^.) 
 
 " Whenever a person leaves or is removed from a naval station or ship without 
 a settlement of his account and is not expected to return within a definite 
 period and his account is not to be transferred to any officer of the Pay Ck)rps, it 
 shall immediately or at the first opportunity be transmitted to the Auditor for 
 the Navy Department." (N. I. 4883.) 
 
 " Transfer pay accounts will invariably be furnished by officers of the Pay 
 Corps of the Navy in the case of enlisted men of the Navy transferred to marine 
 organizations for duty, and also when such men are transferred from one organi- 
 zation to another or from one paymaster to another, as well as in the case of 
 the transfer of an entire organization to which such men are attached.'* (S. A. 
 M. 4063.) 
 
 Orders to transfer accounts should be given in writing to the supply officer in 
 memorandum form, either in a book or on sheets printed for that purpose. Such 
 orders should not, however, be transmitted to the Treasury Department, as the 
 commanding officers' signature on transfer pay rolls and single transfer accounts 
 is sufficient authority to cover the transaction. (S. A. M. 347.) 
 
 When an enlisted man is transferred from a ship carrying an officer of 
 the Pay Corps, to a vessel or station to which no officer of the Pay Corps is 
 assigned, the man will be furnished his accounts before leaving the ship. 1 
 Likewise when transferred from a ship not assigned an officer of the Pay 
 Corps the commanding officer v«rill prepare and present the man with his 
 accounts before leaving his ship for presentation to the commanding officer 
 at his next place of duty. (Joint letter Bureau Nav. and S. & A., Aug. 15, 
 
 1917.) 
 
 812. Data on transfer accounts. — (Notation as to checkage pending, see par. 
 777; Notation as to balance due at date of desertion, see par. 800; Allotment 
 data, see par. 728.) The accounts of enlisted men of the Navy will be trans- 
 ferred at base-pay rates plus permanent additions, not inclusive of the 10 per 
 cent increase, act May 13, 1908. 
 
 Transfer accounts shall contain all data necessary to fully establish the rates 
 of pay, certified to be correct by the commanding officer of the vessel where the 
 transfer account originates. (S. A. M. 572.) 
 
 Permanent additions to pay by reason of good-conduct medals, certificates of 
 graduation from petty officers' school, or permanent appointments as chief petty 
 officer must be noted, and increases for continuous service or extra pay for reen- 
 listment shall be supported by entry of the date of enlistment and date of dis- 
 charge of all enlistments affecting the pay. (S. A. M. 572.) 
 
 Allotments payable to banks or similar institutions — ^address of allottee must 
 be stated. (S. A. M. 1941.) 
 
 813. Transfer of patients. — "When any i>etty officer or enlisted person is 
 sent from a ship or station to a United States naval hospital at home or abroad 
 
 9/13/17. 297 
 
298 
 
 CBAP. XI. — DISBURSING — PAY BOLLS. 
 
 fnr rtntv'nr for treatment, his accounts and other papers shall be sent direct to 
 Jhnt hr^n?tal The med"«^ in command of the hospital shal forward the 
 
 n«v ««3nta to the^upply officer of the nearest receiving or statin ship, and 
 ^ch SionW officefs^^ with the orders of the medical officer in com- 
 
 mandTthe hS such matters pertaining to changes of rating, pay, etc 
 
 as IL done"Sr cases for commanding officers of vessels whose accounts 
 
 ^^. Xlf sSa" if nS"to L';;o^pit^-n1t'a naval hospital his accounts 
 «nd other m^rs Shall be retained on board, and such transfer shall not be con- 
 tidPr^ as cSnf a v^ the ship to which he has been attached sails 
 
 ?rom the victn^tv of the hospital. When a man is thus left, he shall be fur- 
 nsSld with Ms'Lcoun^Vancf copy of his service ^^^^rd and the ongmaTof 
 wfSrvic^ record shall be sent to the Bureau of Navigation (N^^R^^^^ 
 
 R14 Transfer of general court-martial prisoners.— In transterring general 
 i^urt ma i^alD^^ to the ships or stations where the term of imprison. 
 
 men^Tto be ser^d? supply officers shall close the accounts to include the day 
 Sffnlp the date the sentence takes effect, making no checkage on account of 
 before ^he <late tne semenLe i balance due should be made in case of 
 
 "nt for «,^current quarter must accompany the transfer account. (1 S. A. 
 
 %^^'i^y m^\ sentence takes effect from and including the date of Its 
 approval, unless otherwise specified. 
 
 Tl^ T^lnlfTr^u^^^^^^ men.-" The application of an 
 
 ennsted man of the Navy for retirement shall be made to the Presklent of the 
 T?ni^^TntPs and in computing the thirty years necessary to entitle him to be 
 ^?-^!^ fn iSvire ii t^TX^^ and Marine Corps shall be credited, and 
 
 ^rvw ?n t^o^^avv or in VhTArmy 6r Marine Corps during the Civil War, from 
 TDriMS l^Gl to Au^s? ^ 1866,'^and during the Spanish American War from 
 ln"i 21, im to April 11, 1899. shall be computed as double time." (N. R. 
 
 ^^•tlr approval of an emiste<l man's application for retirement, an order shall 
 hP i^^l from the Bureau of Navigation tranf erring him to the retired list 
 ^Jf^int^ of such order bv his immediate commanding officer, a final stnte- 
 ^^? J^i hi nremred Xsing accounts of pay and allowances to and incluling 
 Site of ret^S " shall be'given, however, and the retired en- 
 
 fi^J^l mnn sMH b^ regarded as continuing in the service upon the retired list 
 listed man snaii iw ic^ .^.^^^ed from the rolls of the vessel on which he was 
 ^""^ ^'l "T.^n retir^ nnHnervirrecor^^^ descriptive list ( in duplicate) . with 
 fTnf final s^teSen^n^^^^ «"^ h*« post-office address for the next 
 
 S?rtv dn^^ s^n^ inrn^ ately forwarded through official channels to the 
 2" «n nfNMv^T-ation Such retired enliste<l men are additional to the number 
 ^SVe^'^^ov'd:.? b"y law.' Upon being retired they will be ordered to their 
 uuiei*** I tmnsDortJition and subsistence. (N. R. SbiZ-z.) 
 
 "Tie "si™Sres^nrolS-All persons should he required to sisn their pay- 
 J^^tlS^torefrLtev. to obviate the necessity of forwarding pay and 
 
 '='"iJ^"Vo'r:i5fnrrJnlSre^"^''^tr-Wl,ere a pay-roll account Cosed hy 
 trfn^^r^'st^ra ".an<^ over^^a, ^e na-e of the ^PP'y^offlcer receipting for 
 the transf<n- shall be noted over the amount, (b. A. M. 4yo.; 
 
 9/13/17. (BepriBt dae U ekA»ie •■ p. 2»3.) 
 
 Section 52.— DISGHAB6ES AND TRAVEL ALLOWANCE. 
 
 Note. — Repayment of deposits on discharge with interest, see paragraph 750 ; Sto|h 
 page of allotments, see paragraph 729 ; Checkage of outstanding forfeitures, see para- 
 graph 777 ; Discharges, marines, see paragraph 861-10 ; Travel pay on discharge, marines, 
 see paragraph 870. 
 
 821. Dischargres — General authority. — " Enlisted persons in the naval servitre 
 of the United States are entitled to their discharges only upon the expiration 
 of their terms of enlistment or extended enlistment, except that during the 
 months of June and December in time of peace a discharge may be granted 
 upon application and without cost following completion of one year's service 
 at sea during a first enlistment which occurred between August 29, 1916, and 
 March 3, 1917, inclusive ; but any enlisted man may be discharged at anj' time 
 within three months before the expiration of the term of enlistment or extended 
 enlistment without prejudice to any right, privilege, or benefit that he would 
 have received, except pay and allowances for the unexpired period not served 
 or to which he would thereafter become entitled had he served his full term 
 of enlistment or extended enlistment. An enlistment shall not be regarded as 
 complete until the enlisted man shall have made good any time in excess of 
 one day lost on account of sickness or disease resulting from his own intem- 
 perate use of drugs or alcoholic liquors or other misconduct." (N. R. 3601-1.) 
 
 " No enlisted person serving in the Navy of the United States shall be 
 discharged therefrom prior to three months before the expiration of his term 
 of enlistment or extended enlistment with the exception indicated in paragraph 
 1 above, except by special order of the Secretary of the Navy or for one of the 
 following causes: Undesirability, inaptitude, physical or mental disability. 
 unfitness, by sentence of court-martial. In every case the recommendation for 
 such discharge must be made by the immediate commanding officer under whom 
 the man may be serving. Applications for discharges which reach the depart- 
 ment In any way except through said commanding officers will be, without 
 exception, disregarded." (N. R. 3601-2.) 
 
 "Yeoman and members of the Hospital Corps shall not be discharged until 
 the stores under their charge shall have been examined and satlsfactorllv 
 accounted for." (N. R. 3605.) 
 
 (a) Discharges in the United States. — "Any person serving In the Navy 
 may. when within the United States, be discharged for one of the following 
 reasons, but not otherwise, except by authority of the Navy Department (Art. 
 R 3582-(7)): 
 
 " Upon the expiration of his term of service, whether enlisted within or 
 without the United States. 
 
 "At any time within three months before the expiration of his term of enlist- 
 ment or extended enlistment as provided In article R. 3601- (1), when such 
 discharge would not create a vacancy In complement or when the ship Is about 
 t(» sail with the probability of not returning to the United States before the 
 expiration of the enlistment of the man concerned. 
 
 " During the months of June or December, in time of peace, a discharge may 
 be granted, upon application and without cost, following completion of one 
 year's service at sea during a first enlistment which occurred between August 
 29. 1916, and March 3. 1917, Inclusive; provided at the time the applicant is 
 not under charges, undergoing punishment, or In debt to the Government. 
 
 " By sentence of a general court-martial. 
 
 5/24/17. ,299 
 
 73416°— 18 22 
 
300 
 
 CHAP. XI. — DISBURSING PAY ROLLS. 
 
 « By sentence of a summary court-martial, if the man is serving in his first 
 enlistmeDCj^ (N H^ 3^)^^ ,,^.^^^ States,-" ^o person except men in the 
 
 (b) ^y^^'^^^^^^,,^^^^^ outside of the United States except by order 
 
 STl^^Na^ blp^^^^^^^^ with the sentence of a general court- 
 
 martfaL^tHhe e^^^^^ given in the following paragraphs:" (N. R. 
 
 ^^io^n the expiration of the term of enlistment or extended enlistment of a 
 ™nn pSted wfthin the United States, whose retention on board is not essential 
 f ?hrrnvwZent interests, he may be discharged upon his own written re- 
 to the Government inierefeiN iic J^ waives all claim for transportation 
 
 2?f ov^nT e^e'^^^^^^ <^o-«ts of the United States 
 
 ^ , on ..nn^nlar am Th^^ request must be signed by the applicant in 
 
 ?hP nrLeScfora (^mmlss^^^^^^ office^of the Navy, who shall also sign thereon 
 ?« a^^tn^ to t?e man's signature. A duplicate of such request shall be 
 entered onTheservfce record L soon a^gr anted, and signed and witnessed as 
 
 ^^S^Men whVh\\:'^^^^^^^^ ou'?sid''e ^KiU States, upon the expiratU,n of 
 thei^ter^s of enllstm^^^ or extended enlistment, or upon the recommendation 
 
 ^^^?e'n 'lo^TeTnvict^'by'aS^^^^ court of a felonious offense (as dis- 
 tin^^shed from cT^ of overstaying leave, disorderly conduct drunkenness 
 inl^nth^S c^XaraUvely minor offenses in which consular authorities have 
 ^cu'r^ent SrcuJ? cease from the date^such convicUon to be in the 
 
 "^^l^Slfw'rm'en^^^^^^^^ SenlJ^rLg discharge while absent 
 
 from thfunuld S?atS, or from the coasts of the United States where they 
 m^^havee^i^ed in which claims to transportation at Government expense 
 may Se wal^e^, must if granted, be entered on the service record in the same 
 
 T^'^DisiK^deL and notations.-" The order to the supply officer to 
 nav off a person and close his account must be in writing.* ^(N. R. 36ie-20 
 ^" The fSlowing entries shall be made on the service record: • * !„^^^^? 
 
 men are mSharged upon expiration of enlistment, or upon recommendation of 
 men are a^scnargeu uyK, y ^^^^ allowance or transporta- 
 
 tiorandlSS^i^eeTe'fur^^^^^^^^ be noted in places assigned, together 
 
 ^'il^l^^lesZ^^^^^^^ allowance, see par. 828.) "The 
 
 Ha?fof ^Sn erf en^Snt for persons serving during minority shal be 
 ?v ^- «St^r*^ine their twenty-first birthday ; that for a four years' enlist- 
 Slnf r^e daTS^tSI Soith nextVeceding the fourth anniversary of the date 
 
 """"^i'^^^Sfes J^^^ of enlisting.-"Any person discharged 
 
 A.^t Su^fir^ six months of a first enlistment for any cause other than dis- 
 ^K^m^ in^rJ^ in Se line of duty shall have checked against his accounts 
 S^!Ji.Vd^c"frg^hT^^^^^^^ outfit allowed on first enlist- 
 
 "^?ih\\ her^fCthe S^^^^^ Nf^Tmay, in his discretion, require the 
 
 That hereaiier u^ o ^ ^ allowed upon enlistment to be refunded 
 
 wholeor a part of ttie ^^^oi o^ j„ ^^^ g^st six months of enlistment for 
 
 iTnv'^asfo^'herthaTdt^^^^^^^^ in line of duty." (Act of June 29. 
 
 ^^'5^Dfs^har|S*W purchase (furloughs).- (Marines, see par. 871.) "En- 
 ,. ?^f • ^« .S fSNavv not undergoing punishment, under charges, or In debt 
 listed men of th« ^a^ not ^^««^^ ^^jj^^ ^f the Secretary of the Navy when 
 to the Goverament may, m the ^scr^^^^^ fnrlough without pay for a 
 
 the ^Igencies oyhe ^r^^e i^m t oe gra ^ enlistment by reimbursing the 
 ^J^^nS^?o^'exi^nsS^"n1u??5' In their behalf, and for which adequate 
 return by service has not been made, as follows: 
 5/24/17. 
 
 SEC. 52. — DISCHARGES AND TRAVEL ALLOWANCE. 
 
 301 
 
 (a) "Men serving in first enlistment — 
 
 " Apprentice seamen or other enlisted men undergoing a probationary period 
 of training ; by reimbursing the Government for the cost of that portion of out- 
 fit drawn and for the cost of transportation at the rate of 3 cents per mile from 
 the place of enlistment to the training station. 
 
 " Men other than those who enlist as apprentice seamen ; during the first six 
 months of enlistment, by reimbursing- the Government for the cost of outfit 
 drawn and for the cost of transportation at the rate of 3 cents per mile from 
 the place of enlistment to the place of first duty. 
 
 "After the first year of enlistment, by reimbursing the Government for the 
 cost of outfit furnished. " (N. R. 3601-4-1.) 
 
 (b) "Men serving in second or subsequent enlistments, or extension of «i- 
 llstment, who received no gratuity or outfit upon reenlistment — 
 
 " During the first year of said enlistment, or extension, by reimbursing the 
 Government for the cost of transportation at the rate of 3 cents per mile from 
 place of enlistment to place of first duty thereafter. 
 
 "After first year of said enlistment, or extension of enlistment, no cost" 
 (N. R. 3601-4-2.) 
 
 (c) "Men serving in second or subsequent enlistments, or under extended 
 enlistment, who received an honorable-discharge gratuity upon reenlistment or 
 upon extending enlistment — 
 
 " During first year of enlistment, or extension of enlistment, by reimbursing 
 the Government for the total amount of the gratuity, and for the cost of trans- 
 portation from place of enlistment to place of first duty thereafter at the rate 
 of 3 cents per mile. 
 
 " During the second year of enlistment, or extension of enlistment, by reim- 
 bursing the Government an amount equal to three-fourths of the gratuity. 
 
 " During third year of enlistment, or extension of enlistment, by reimbursing 
 the Government an amount equal to one-half of the gratuity. 
 
 " During the first nine months of the fourth year of enlistment, or extension 
 of enlistment, by reimbursing the Government an amount equal to one-fourth of 
 the gratuity. " (N. R. 3601^-3.) 
 
 The supply officer shall check the purchase price against the man's account 
 In case this procedure puts the man in debt, the amount of the indebtedness 
 must be paid in before discharge. " All money refunded by minors or others dis- 
 charged from the service shall be credited to their respective accounts on the 
 pay roll and taken up by the supply officer on his account current under * Gen- 
 eral account of advances.'" (N. R. 4377.) 
 
 826. Discharges— Medical survey. — " Men discharged by medical survey, if 
 residents of the United States or of the insular possessions of the United States, 
 shall at the time of their discharge be furnished transportation to their homes 
 with subsistence and transfers en route, or cash in lieu thereof." (N. R 3606-6 ) 
 
 827. Discharges— Enlisted men commissioned, etc.— "The rating of an 
 enlisted man as a mate, or his appointment as a warrant officer, shall not dis- 
 charge him from his enlistment (Sec. 1409, R. S.)" (N. R. 3561-1.) 
 
 " When enlisted men accept commissions in the Navy their enlistments termi- 
 nate on the date of taking the oath under such commissions." (N. R. 3561-3 ) 
 
 828. Travel allowance. — ^Actual transportation and subsistence on discharge 
 are allowed only to men discharged by medical survey. (Comp. Dec Apr 15 
 1904, as affected by act hereafter quoted.) * * 
 
 " That hereafter enlisted men, discharged on account of expiration of enlist- 
 ment, shall receive, in lieu of transportation and susistence, travel allowance 
 of four cents per mile from the place of discharge to the place of enlistment for 
 travel In the United States." (Act June 29, 1906, 84 Stat, 555.) 
 
 An enlisted man (of the Navy or Marine Corps) at the time he Is discharged 
 from the service because of the expiration of enlistment is entitled to travel 
 allowance or travel pay as then provided by law, and not such as was provided 
 by law at the time of his enlistment. (Comp. Dec. July 24, 19ia) 
 
 5/24/17. 
 
302 
 
 CHAP. XI. — DISBURSING PAY ROLLS. 
 
 SEC. 53. — DISCHARGES AND TRAVEL ALLOWANCE. 
 
 303 
 
 Travel allowance shall be credited on the pay roll, s"Pf>^<^>T^* TTitJ^P 
 nrrter from the commanding officer, which order should state the date of enlist- 
 
 Tr'';?^; bl^L'f^m in Alaska and a point in the UnUed States is regarded 
 
 J^huS^Jo Til nor is he entitled to be furnished transportation from the Philip- 
 prneWands tThls home in the United States or to be paid in cash the cost of 
 
 ^"l^^rTser^tV^rs aWnd'^eT after the Stion of his enlistment subse^ 
 outnHv Is given an orXary discharge, is entitled to actual •^"TP^rt?.'!"" »"* 
 subsisten^ from place of discharge to place of enlistment. (Comp. Dec. Feb. 
 
 '\renusted man of the Navy discharged on "^^'"'t »*.<'^P'£?^'S?Xrge't 
 
 ;ru^°ri!."iri=; rtzSnif^g: i^ntiC^^to-^^efisrwrnce. 
 
 ^^Zn^idntovV^Ao place of enlistment on discharge does^t come 
 
 United States. (Comp. Dec. Mar. 12 1901..) c*««r>»— "Men enlisted 
 
 tn\ Fnlistpd and ducharacd irttfnn the Umted ^fafe«.— ivien euusicu 
 
 within the (^^ntinentalimits of the United States and discharged by reason of 
 
 ^^r'f tfthe placHf ^^^^^ (N. R. 360&-1.) Travel allowance upon 
 
 ^?enlion of enUstment and upon di''^<*l^'jr^«. /here'^om; ^ « below. 
 
 th\ Enlisted outside and discharged tathm the Umted States.— Men en 
 iJ^ outeide thrconti^^ limits of the United States and discharged within 
 
 ^^fl^nsVreas^^^^ or within three months before the expira- 
 
 ?^^ n? InlisLent or extended enlistment, shall be furnished at the time of 
 di^Jrgrin ulu of tra"^^^^^^^^ and subsistence, travel allowance of four 
 
 aiscnarfee, ui ii^u i discharge to the port in the United States 
 
 Slaresfthe p ac^Td s"^ a regular line of steamships earring 
 
 ^«l^nlprf denarts for the place of enlistment or for the port nearest thereto. 
 ??rR. 3^^) Tia"^^^^^ upon discharge from extension of enlist- 
 
 '^i'c^TnuT^^^^^^ discharged outside the United Staters.-** Men en- 
 
 liJed wUhin the co^^^^ Hmiis of the United States and discharged outside 
 
 li-^«rit«hv reason of expiration, or within three months before the expira- 
 «nn TenlfsLInt or ext^^^ enlistment, shall be furnished at the time of 
 suS SLharge^^^^^^^^^^^^ at the rate of four cents per mile to the P^ce 
 
 o? 7nlis?ment f rom the port in the United States nearest the place of enlistment 
 ft wh^rar^iveB a re^lar line of steamships <^f trying passengers from th^^ 
 «inoP of discharge or from the port nearest thereto.' (N. R 3606-3.) iravei 
 ^If o«^ nruln disrharee from extension of enlistment, see also (e) below. 
 ^^^?7^^Zf^dmt^T^^^^ outside United States.-- Where both 
 
 the enlfs^menf a^ di^ch^^^^ are outiide the United States, the discharged man 
 
 5/24/17. 
 
 is entitled to travel pay at the rate of four cents per mile for all travel required 
 in the United States, over the shortest usually traveled route from the place of 
 discharge to the place of enlistment; therefore a man enlisted in Shanghai, 
 China, and discharged in Guantanamo, Cuba, is entitled to travel allowance of 
 four cents per mile from New Orleans, La., to San Francisco, Cal." (Comp. 
 Dec. June 7, 1907.) See (e) below. 
 
 (e) Upon discharge from extension of enlistment. — ^A man who extends his 
 four-year term of enlistment is not entitled to travel allowance until the expira- 
 tion of his extension. Then he is entitled to travel allowance of four cents a 
 mile for travel in the United States from place of discharge to place where he 
 enlisted for the four-year term. (Comp. Dec. Mar. 28, 1914; May 16, 1914.) 
 
 5/24/17. 
 
 I 
 
Section 53.— OFFICEES' PAT ACCOITHTS. 
 
 Note. — See also preceding sections where applicable. 
 
 841. Pay and rations — Commissioned officers: 
 
 1. Pay. — "All commissioned officers of the active list of the Navy shall re- 
 ceive the same pay and allowances according to rank and length of service, and 
 the annual pay of each grade shall be as follows: 
 
 Admiral (in command of fleet)* '. $10,000 
 
 Vice admiral (second in command of fleet)* 9.000 
 
 Rear admiral, first 9 8, 000 
 
 Rear admiral, second 9 (or commodore) 6,000 
 
 CJaptain 4.000 
 
 Commander . 3. 500 
 
 Lieutenant commander 3. 000 
 
 Lieutenant 2, 400 
 
 Lieutenant (junior grade) 2,000 
 
 Ensign 1.700 
 
 "(Act May 13, 1908.)" (N. R. 4406-1.) 
 
 Chief of Naval Operations, while serving as such, shall " receive the pay of 
 $10,(X)0 per annum and no allowances." (Act Aug. 29, 1916.) 
 
 For old Navy rates of pay see sec. 1556, R. S. 
 
 (a) Aids. — ^"Aids to rear admirals embraced In the nine lower numbers of 
 that grade shall each receive one hundred and fifty dollars additional per 
 annum, and aids to all other rear admirals two hundred dollars additional per 
 annum each. (Act May 13, 1908.)** (N. R. 4406-9.) 
 
 Fleet engineers are not entitled to the extra compensation allowed aids to 
 rear admirals by the act of May 13, 1908, when their duties are not other than 
 those prescribed by the Navy Regulations for fleet engineers. (Comp. Dec. 
 July 31, 1908.) "The duties of a fleet engineer, as defined by the naval in- 
 structions ♦ • • are not in themselves duties of a character for the per- 
 formance of which the statute confers additional pay as aid." (Comp. Dec. 
 June 10, 1914. ) For the same reasons fleet or gunnery officers are not entitled 
 to the additional pay allo'ved for duty as aid. <Comp. Dec Nov. 11, 1914; 
 May 10. 1915.) But where an officer is ordered to report to a rear admiral of 
 the upper nine (and who is in command of a fleet) for duty as fleet engineer 
 and aid on his personal staff, such officer is entitled to the additional pay as 
 aid (Comp. Dec. Oct. 13, 1915) ; but only as long as he performs the duty of 
 an aid. (Comp. Dec Aug. 6, 1914.) 
 
 "A rear admiral of the upper nine • • ♦ designated by the President 
 as commnnder in chief * • ♦ with the rank of admiral under the act of 
 March 3, 1915 fwhich act established the grades and fixed the pay of admiral 
 and vice admiral 1, * ♦ ♦ did not • * * by * * * the said legisla- 
 tion and the action of the President thereunder become invested with the office 
 of admiral, but only with its rank and pay * * *. It follows, therefore, 
 that he retains the office of rear admiral of the upper nine and his aids duly 
 authorized and appointed are entitled to additional pay as aids to such rear 
 
 5/24/17; 
 
 »Act March 3, 1915 
 
 .105 
 
306 
 
 CHAP. XI. — DISBURSING PAY ROLLS. 
 
 admiral. The law does Dot prescribe the number and rank of aids to rear 
 admirals. These matters are therefore proper subjects for regulation. 
 
 (( 
 
 The said regulations, however, do not purport to limit the authority of the 
 Secretary of the Navy in the designation of aids to rear admirals, and as there 
 is no limitation by law as to the rank of officers who may be so desipated, I 
 am of opinion that ♦ * • is entitied, under such designation by the Secre- 
 tary of the Navy, to additional pay as aid to a rear admiral of the upper nine. 
 
 (Comp. Dec. Oct. 13, 1915.) ^„ ^ *i,« „4.„*p 
 
 Aids are not entitled to additional pay as such while serving on tiie staff 
 
 of a division commander not a rear admiral on the Navy list but holding the 
 
 title of " flag officer " under authority of section 1434 of the Revised Statutes. 
 
 (Ck)mp. Dec. July 26, 1910.) ^ ^u *, uo* ^^ ♦».-» 
 
 (&) C/wiptoin*.— "Hereafter all commissioned officers of the active list of the 
 Navy shall receive the same pay and allowances according to rank and length 
 of service." (Act Aug. 29, 1916.) " Rank and length of service of aU chaplains 
 of the Navy may readilv be ascertained by inspection of the official Navy 
 
 Register." *(G. O. No. 246.) . 
 
 An acting chaplain, appointed under act June 30, 1914, is entitled to pay 
 and allowances prescribed therein from the date of his ac<^Ptan<« a^" • ^^^J 
 (with 10 per cent additional for sea duty provided by act May 13. 1908), and 
 such pay and allowances are not limited to periods of active duty only. (Comp. 
 
 Dec. May 29, 1916.) ^ ^^ ^^.^ __ . hmo, 
 
 (c) Dental *«r^eofw.— Authorized by acts: Aug. 22, 1912; Mar. 4, 19W, 
 Aug. 29. 1916. For full text of act of Aug. 29, 1916, see G. O. 231, dated Aug. 
 
 "Dental surgeons shall have the rank, pay, and allowances of lieutenants , 
 (junior grade) until they shall have completed five years' service. (Act 
 
 Aug. 29, 1916.) . . , t^ 
 
 "Dental surgeons of more than five but less than twenty years service 
 
 shall * * * have the rank, pay, and allowances of lieutenant." (Act Aug. 
 
 29,1916.) . , V « * * * K««* 
 
 " Dental surgeons of more than twenty years* service shall ♦ ♦ • have 
 the rank, pay, and allowances of lieutenant commander," but this number shall 
 not exceed ten. (Act Aug. 29, 1916.) 
 
 « * ^ « And the time served by dental surgeons as acting or acting assist- 
 ant dental surgeons shall be reckoned in computing the increased service pay 
 and service for promotion of such as are commissioned under said act. (Act 
 
 Mar 4 191T ) 
 
 An Acting assistant dental surgeon appointed from civil life prior to March 
 4 1913 for temporary service who is entitled to additional pay for constructive 
 service and who serves continuously until appointed an acting assistant dental 
 surgeon for probationary service continues to be entitled to constructive service 
 after the latter appointment. (Comp. Dec. Feb. 29, 1916.) 
 
 An acting assistant dental surgeon is not entitled to commutation of rations. 
 
 (Comp. Dec. Oct. 7, 1915.) ^ „ ^ ^. ^. t r, a a 
 
 (d) Midshipmen.— ''The pay of midshipmen shall hereafter be six hundred 
 dollars per annum while at the Naval Academy and one thousand four hundr^ 
 dollars per annum after graduation from the Naval Academy." (Act May 13, 
 
 1908 ) 
 
 Midshipmen on sea dutv or shore duty beyond the continental limits of the 
 United States are not entitled to the 10 per cent additional pay allowed by act 
 of May 13, 1908. to commissioned officers of the Navy for such duty. (Comp. 
 Dec.. June 13. 1908. and Oct. 14, 1910.) .. .^ ^ ^ „ 
 
 Midshipmen are entitled to one ration or to commutation therefor at all 
 times (N. R. 4517-1) : except that a midshipman suspended from the Naval 
 Academy^ is not entitled to commutation of rations. (Ck)mp. Dec., Nov. 13, 
 1915.) 
 
 5/24/17. 
 
 SEC. 53. — officers' PAY ACCOUNTS. 
 
 307 
 
 («) Acting assistant surgeons. — An acting assistant surgeon appointed by 
 authority of the act of May 4, 1898 (30 Stat, 380), is entitled to the same pay 
 and allowances as an assistant surgeon of like length of service. (Reversing 
 all comptrollers' decisions and decision of the Court of Claims, Jan, 29, 1906, 
 relative to compensation of acting assistant surgeons.) (Dec. of Supreme 
 Court, Apr. 1, 1912.) 
 
 (1) Rations. — ^Acting assistant surgeons when attached to and doing duty 
 aboard a seagoing vessel are entitled to rations or commutation therefor. 
 (Comp. Dec., June 8, 1909.) (See Comp, Dec,, June 10, 1912.) 
 
 (2) An acting assistant surgeon discharged from the service and ordered to 
 his home is entitled to mileage at the rate of 4 cents per mile for the travel so 
 performed. (Navy personnel act Mar. 3, 1899 (30 Stat., 1004) ; Army appro- 
 priation act. Mar, 2, 1901 (31 Stat., 895, 902) and decision of the Supreme 
 Ck)urt, No. 177, Plummer v. United States.) (Comp. Dec,, Apr. 29, 1912.) 
 
 An acting assistant surgeon in the Navy entitled to constructive service was 
 appointed to the Medical Reserve Corps ; subsequently he was appointed an as- 
 sistant surgeon in the Navy ; is entitled to constructive service. (Ctomp. Dec., 
 May 20, 1915,) 
 
 (/) Chief warrant officers. — In connection with the provision contained in 
 the act authorizing increased pay and allowances by reason of length of service 
 for chief warrant officers on the active list with creditable records, the length 
 of service from date of commission can be determined from the official Navy 
 Register. The question of " creditability of record" must be passed upon by 
 the Secretary of the Navy. The following procedure will be followed in all 
 cases: 
 
 All matters on file in the Navy Department relating to the mental, moral, or 
 professional fitness of chief warrant officers who have completed 6 or 12 years* 
 service, as the case may be, in their commissioned-warrant status, will be sut>- 
 mitted to a naval examining board in the same manner as prescribed in article 
 334 (2), Navy Regulations, 1913; the said board shall, after careful scrutiny of 
 the papers in each case, state whether or not it deems that the record of the 
 officer concerned is creditable within the meaning of the law in question so far 
 as the papers submitted disclose; will then forward the papers direct to the 
 Navy Department, with the written expression of opinion of the board set 
 forth thereon ; and upon their receipt an official writt^ certification as to 
 " creditability of record " will be addressed to each officer concerned. (S. A. M. 
 4084.) 
 
 2. Increases for longevity. — " There shall be allowed and paid to each commis- 
 sioned officer below the rank of rear admiral ten per- centum of his current 
 yearly pay for each term of five years' service in the Army. Navy, and Marine 
 Corps. The total amount of such increase for length of service shall in no case 
 exceed forty per centum on the yearly pay of the grade as provided by law, and 
 the pay of captain shall not exceed five thousand dollars per annum; of com- 
 mander, four thousand five hundred dollars per annum ; and of lieutenant com- 
 mnder, four thousand dollars per anum, (Act May 13, 1908.)" (N. R. 
 
 4406-2.) 
 
 In computing longevity pay an officer's service in the Navy shall be consid- 
 ered as having begun on the date of his acceptance of his appointment. (CJomp. 
 Dec. Dec. 21, 1907.) 
 
 Service computed for pay purposes includes United States Naval Academy or 
 United States Military Academy service for all officers appointed thereto prior 
 to March 4, 1913, and includes five years' constructive service for all officers ap- 
 pointed from civil life prior to March 4, 1913, including chaplains, warrant 
 officers, and pay clerks. 
 
 " Hereafter the service of a midshipman at the United States Naval Academy, 
 or that of a cadet at the United States Military Academy, who may hereafter 
 be appointed to the United States Naval Academy, or to the United States 
 
 5/24/17. 
 
308 
 
 CHAP. XI. — ^DISBUBSING — ^PAY ROLLS. 
 
 Military Academy, shall not be counted in computing for any purpose the length 
 of service of any officer in the Navy or in the Marine Corps. . ^^^^^ ., 
 
 " That so much of an act entitled ' An act to reorganize and increase the 
 efficiency of the personnel of the Navy and Marine Corps, approved March 
 third, eighteen hundred and ninety-nine, which reads as follows: f^d that all 
 officere including warrant officers, wlio have been or may be appointed to the 
 Na^ from dvlM^ shall, on the date of appointment, be credited for comput- 
 ing their pay, with five years' service,' shall not apply to any pei^n entering 
 the Navy from and after the passage of this act.' (Act Mar 4, 1913 ) 
 
 S, Increase for sea duty. -^^ AW officers on sea duty and aH officers on shore 
 duty bevond the continental limits of the United States, except as noted in th^ 
 following paragraph, shall while so serving receive ten per centum additional 
 of their^salaries and increase as above provided, and such i^.^f^^^^^/J.^^^J^^^ 
 mence from the date of reporting for duty on board ship or the date of sailing 
 from the United States for shore duty beyond the seas or to join a ship in 
 foreign waters. (Act May 13, 1908.)" (N. R. 4406-^.) 
 
 " The provision of law set forth in paragraph 3, precedmg. applies only to 
 commissioned officers receiving pay at the rates contained i« P^^^graph 1 ; the 
 sea pav of all other officers beginaing from the date of reporting on board the 
 ship named in their orders, provided such ship be actually in commission. 
 t-M j^ 4406—4 ) 
 
 "Officers are entitled to sea pay while attached to and serving on board any 
 ship In commission under the control of the Navy Department, the Coast Survey. 
 or the Bureau of Fisheries." (N. R. 4405-1.) *, „ k« ^, 
 
 "No service shall be regarded as sea service except such as shall be per- 
 formed at sea under the orders of a department and in vessels employed by 
 authorltv of law." (Sec. 1571, R. S.) , ^ ^i. -^t i 
 
 An officer performing duty on board a naval vessel loaned to the Naval 
 Reserves of a State Is entitled to sea pay. as such service under orders from 
 tii^T^rtment falls within the provisions of section 1571, Revised Statut^. 
 
 The provisions quoted in N. R. 4406-3 (supra) applies to commissioned 
 officers only receiving pay at rates provided by act May 13, 1908 (Comp. Dec. 
 June 13. 1908); rear admirals, while serving in command (or seconclin 
 command) of a fleet, do not receive ten per cent additional pay. (Comp. Dec 
 
 '^^ci)mml2?onLi officers attached to and doing duty aboard receiving ships are 
 entitled to the additional ten per cent for sea service. (Comp. Dec. July id. 
 
 ^^n officer attached to a receiving ship and occupying Government quarters on 
 shore Is not entitled to the ten per cent additional pay provided for sea service. 
 
 ^^Ta?^ffi^ra^ch^Vo a receiving ship with additional duty In the yard 
 who lives and messes on board ship is entitled to sea pay If his yard duties are 
 not paramount. (Comp. Dec. Aug. 19, 1914.) . „i ^mn^^^ nnv 
 
 The law makes no provision for ten per cent Increase In naval officers pay 
 while traveling from shore duty beyond seas to join a vessel In foreign waters 
 or vice versa. (Comp. Dec. June 24, 1913.) ^ ^ « ^ t 
 
 Commissioned officers on duty at the Naval Academy ordered to spedal 
 temnorary duty " on a vessel for practice cruise with midshipmen are entitled 
 S the ten per cent additional for sea duty while so ser^nng. (Comp. Dec. Oct. 
 
 ^An officer quartered and performing paramount duty on a receiving ship is 
 entitled to ten per cent additional. (C3omp. Dec Nov. 22, 1911.) 
 
 An officer detached from shore duty and ordered to take passage on a speci- 
 fied date for duty beyond seas Is, during the interim, entitled to shore duty 
 pay. (Comp. Dec Feb. 14, 1912.) 
 
 5/24/17. 
 
 SEO. 53. — officers' PAY ACCOUNTS. 
 
 309 
 
 An officer attached to and doing duty on board a submarine, although living 
 ashore, is entitled to ten per cent additional for sea duty. (Clomp. Dec Jan. 12, 
 1916.) 
 
 An officer detached from shore duty beyond seas and ordered home continues 
 to be entitled to the additional ten per cent of his .pay until his arrival In the 
 United States. (Dec. Ct Claims Feb. 13. 1911.) (Comp. Dec. Jan. 24, 1914.) 
 
 Officers of the Navy while serving on shore duty beyond seas are entitled 
 while on leave taken abroad to ten per cent additional pay provided for such 
 duty. (Comp. Dec. Mar. 29, 1913.) 
 
 An officer detached from shore duty beyond seas and ordered to his home, 
 with permission to delay en route, Is entitled to the ten per cent Increase au- 
 thorized by the act of May 13, 1908, until his return to the United States. 
 (Dec. Ct. Qaims, 31159, Apr. 14, 1913.) 
 
 Naval officers are entitled to the ten per cent additional for shore duty be- 
 yond seas while on duty in the Canal Zone, Panama, Hawaii, and Porto Rico. 
 (Comp. Dec. July 23, 1915.) 
 
 A commissioned officer who reports for shore duty abroad but is not im- 1 
 mediately assignied to duty is, during the interval of awaiting assignment, 
 entitled to 10 per cent for shore duty abroad, commutation of quarters, and 
 authorized heat and light allowance. (Comp. Dec. Mar. 17, 1917.) 
 
 An officer ordered from shore duty beyond seas lo temporary duty in the 
 United States is not entitled to the ten per cent additional during the period 
 of temporary duty. (Comp. Dec. Jan. 17, 1916.) 
 
 An officer ordered from foreign shore duty to duty on board a vessel In a 
 United States port is entitled to ten per cent additional to date of return to 
 the United States. ((3omp. Dec. Nov. 20, 1916.) 
 
 An officer detached from one sea duty and under orders to proceed and pro- 
 ceeding to another sea duty is not entitled to the ten per cent additional pay 
 provided for sea service. (Comp. Dec Jaij. 10, 1914.) 
 
 An officer of the Navy is not entitled to ten per cent Increase of pay while 
 returning from sea duty in foreign waters to the United States, either to shore 
 duty therein or under orders to join another ship' In home waters. (Comp. 
 Dec. July 22, 1913.) 
 
 Commissioned officers on sea duty ordered to hospital for treatment without 
 orders granting sick leave or detaching them from duty are entitled to a con- 
 tinuance of ten per cent additional pay received for sea duty. (Dec. C!omp. 
 May 15, 1909.) (See Pay— Sick, par. 841-6.) 
 
 An officer attached to a seagoing vessel while on special temporary duty away 
 from his ship under orders expressly Imposing upon him the continued discharge 
 •f his sea duties, is entitled to the ten per cent additional pay received for sea 
 duty. (Comp. Dec. Jan. 20, 1910.) 
 
 An officer attached to a seagoing vessel while on special temporary duty 
 away from his ship under orders which do not have the effect of detaching him 
 from his sea duties, is entitled to the ten per cent additional pay received for 
 sea duty. (Comp. Dec. Feb. 23, 1910.) 
 
 An officer on sea duty detached from his ship and transferred, under arrest, 
 to another vessel for trial by general court-martial. Is not entitled to ten per 
 cent for sea duty while in arrest ; neither Is he entitled to subsistence at (gov- 
 ernment expense. (Comp. Dec. Nov. 16, 1914.) 
 
 An officer detached from sea duty beyond seas and directed to proceed to 
 his home is not entitled to the ten per cent Increase in pay while so en routa 
 The right to the ten per cent additional pay for sea service ceases on the date 
 of the officers's detachment (Comp. Dec. June 30, 1911.) 
 
 An officer temporarily absent from sea duty and performing duty ashore 
 mnder orders practically relieving him from all duty aboard his ship is not 
 
 9/13/17. 
 
310 
 
 CHAP. XI. — DISBUBSING — PAY BOLLS. 
 
 entitled to the additional ten P^^ «^^t ^^"« ^^J^^/™!^ ^.^^^ '^^'^ ^^*^- 
 (Comp. Dec. June 30, 1909; see also Comp Dec. Nov^ 26 im ) 
 
 An officer who reports for duty on board « 7S««l/*Jf,^^^,7,^^\f^^^? e^^^^^^ 
 fnilnwine his detachmtnt from another vessel is not entitled to the ten per ceni 
 IddmonllVay for s^ duty for the one day when he was neither in the status 
 of an offiLfo^^^^ nor of an officer detailed for shore duty beyond seas. 
 
 ^^roffi^*o1^tiie^Navy^^^^^ to embark on board a naval vessel for duty 
 with a marine ex^ition and who is not regularly attached to said vessel is 
 ndl entitied to thffen per cent additional for sea duty while taking passage 
 
 X"officl?^oX^"to^?^^^^^^^^^^^ on board a vessel to witness to^^^^^^^^ 
 
 practice-^hich was in addition to regular duties on shore-is not entitled to 
 tan npr cent additional. (Comp. Dec. May 20, 1914.) ^ ^ ^ *_ „4. „ 
 
 l^oS deSched from a ship in foreign waters and ordered to duty at a 
 fo^eJg^^mtion is not entitled to ten per cent additional for sea duty while en 
 route to his new duty on board a Government vessel. (Comp. Dec. June 30, 
 
 ^^^^fficer ordered to settle his accounts on board the vessel f^om which he 
 wa^de^ched 's not entitled to sea pay for period of such settlement. (Comp. 
 
 ^'pa^viati^Vduty.-^^^ officers of the Navy and Marine Cops 
 
 antoi^t^tudent naval aviators, while lawfully detailed for duty Involving 
 a?J^«?flvinL in aircraft including balloons, dirigibles, and aeroplanes, shall 
 rSeiveThe'^yy an^^^^^^ of^their rank and service plus thirty-five per 
 
 r^t«m increase thereof ; and those officers who have heretofore quaUfied or 
 nmrhLrSnualifTas naval aviators under such rules and regulations as 
 have S or may ^ prescribed by the Secretary of the Navy shall while 
 fawf unTdetlil^ forduty involving actual flying in aircraft, receive the pay 
 ond«Lancis of their rank and service plus fifty per centum increase thereof. 
 Her^JteTS^ n^^^^^ of the Navy or Marine Corps, while detailed for duty 
 ^voWinl artualflying in aircraft, shall receive the pay and the permanent addi- 
 i?nnrthlreto iiiSng allowances, of their rating and service or rank and 
 5 J «« Vh^ Pfl^P mav be plus fifty per centum increase thereof: Promded, 
 
 "4 jV'«eTSln! fht S J'f :f oW Nava, Flying Corps shaU 
 
 ^^«fn V^%^Zn'^'^\^^^'^'^l^^^ the aetaU of omeers 
 an7eXll men of other branches of the Navy as student aviators or student 
 
 allowance *^j*!,fvf «nd rating in the Navy detailed for duty with aircraft, 
 same grade or rank and rating in tneiy annually for a 
 
 '\L^%^^.^fveIrs i^^^V^^' Sot to exc^d thirty student flyers for Instruc 
 period of lour years 
 
 (BeprlHt dne to ehamfc ob p. 80».| 
 
 SEC. 53. — OFFICEBS' PAY ACCOUNTS. 
 
 311 
 
 tion and training in aeronautics, who shall receive the same pay and allowances 
 as midshipmen at the United States Naval Academy. 
 
 " Student flyers shall, after receiving a certificate of qualification as an avia- 
 tor for actual flying in aircraft, rank with midshipmen and shall receive the 
 same pay and allowances as midshipmen plus fifty per centum thereof." (Act 
 Aug. 29, 1916.) 
 
 " In the event of the dejith of an officer or enlisted man of the Navy or Marine 
 Corps from wounds or disease the result of an aviation accident, not the result 
 of his own misconduct, received while engaged in actual flying in or in handling 
 aircraft, the gratuity to be paid * * * shall be an amount equal to one 
 year's pay at the rate received by such officer or enlisted man at the time of 
 the accident resulting in his death." (Act Mar. 3, 1915.) The act of August 
 29, 1916, extended the provisions of the act of March 3, 1915, relating to death 
 gratuities to be paid in case of aviation accidents so as to include the officers, 
 enlisted men, and student flyers of the Naval Flying Corps. 
 
 The term " pay and allowances " as used in the act of March 4, 1913 [super- 
 seded by the act of Mar. 3, 1915], providing an increase of 35 per cent to officers 
 of the Navy detailed for aviation duty includes mileage. (Comp. Dec. May 9. 
 1913.) 
 
 An officer detailed for aviation duty is entitled to the increased pay au- 
 thorized by the act of March 4, 1913, from the date of the issuance to him of 
 orders for such duty if he was engaged In actual flying when the orders were 
 issued. (Comp Dec. Apr. 14, 1913.) 
 
 Officers and enlisted men who are lawfully detailed as required by the act of 
 March 3, 1915, are entitled to the additional pay while on authorized leave 
 during the continuance of the detail. (Comp. Dec. Jan. 4, 1916.) 
 
 Increased allowances and pay for naval aviators begins from the date 
 lawfully detailed for actual flying in aircraft. (Comp. Dec. Jan. 30, 1917.) 
 
 Officers and enlisted men of aeronautic sections of Naval Mllltla are entitled 
 to Increased pay while engaged In actual service or Instruction with aircraft 
 involving actual flying. (Comp. Dec. Nov. 7, 1916.) (See par. 893-4.) 
 
 "The statute [act Mar. 3, 1915] does * * * make mandatory ac- 
 tual flying in aircraft by a detailed officer or man as a requisite for the 
 aviation pay it provides for. It does not, however, fix the number, * * * 
 frequency, * * * or duration of the fl.ights that the actual flying in- 
 volved shall include." In order to receive increased pay provided for duty 
 involving actual flying in aircraft it is necessary that officers and men 
 furnish the officer carrying their accounts with a certificate showing the 
 " capacity in which the officer or man is detailed; the duty to which de- 
 tailed; the station where he is in the performance of the duty for which \ 
 detailed; the days, if any, in the period for which the pay is claimed during 
 which absent from duty (in the case of details of Naval Militia officers or 
 men to service schools); that said duty had during the period of current 
 detail included actual flight by him in aircraft; and the date of the last 
 
 flight made. 
 
 "The certificate should be made by the officer or man claiming the in- 
 crease of pay, and should, in the case of either, bear the approval of the 
 commandant. In the case of an enlisted man the approval of his certificate 
 by the officer immediately in charge of him should precede that of the com- 
 mandant. 
 
 " The order designating an officer as a student naval aviator • ♦ • 
 and in addition a copy of the appointment of the officer as student naval 
 aviator should accompany the certificate, as above, and, in the case of an 
 officer detailed as a naval aviator, evidence of his qualification as a naval 
 aviator in addition to his order of detail, should accompany his certificate." 
 (Comp. Dec. Apr. 21, 1917.) 
 
 9/13/17. 
 
312 
 
 CHAP. XI. DISBURSING PAY ROLLS. 
 
 5. Leave pay. — ^All commissioned officers receive while on leave the fnll 
 pay of their grade as established by the act of May 13, 1908, for leave au- 
 thorized by statute, and for leave in excess of " statutory leave " one-half 
 such full pay, or in the case of officers conunissioned prior to May 13, 1908, to 
 the rate of leave pay in effect prior to that date if greater. (Op. Atty. 6ea» 
 Apr. 5, 1909; Comp. Dec., Apr. 16, 1909, May 26, 1909; act of May 13, 1908.) 
 
 Officers on leave of absence from sea duty are not while on such leave 
 entitled to the 10 per centum additional pay (Comp. Dec, Apr. 24, 1909), even 
 though the leave be of but one day's duration (Comp. Dec, June 8, 1915). 
 
 In computing the leave allowance for graduates of the Naval Academy, 
 credit should not be given for service prior to the date of commission. (Comp. 
 Dec, June 25, 1913.) 
 
 "The leave year is reckoned from July 1 to the following June 30, both 
 Inclusive." (Army Regulations 1913, par. 1276.) 
 
 Rules of auditor governing checkages on account of absence with or without 
 leave see paragraph 771. 
 
 " In computing leave credits a pro rata credit for time served in the year 
 in which an officer enters the service, and full credit for the succeeding years, 
 including the year of leaving the service, is allowable. (2d Comp. Doc. 12, 1892; 
 P. M. G. O. 1794.)" (Manual for the Quartermaster Corps, U. S. Army, 1916, 
 par. 1590.) 
 
 "All commissioned officers of the Navy other than those whose pay is fixed 
 by section 1556, Revised Statutes, when oh duty or waiting orders shall be 
 allowed, at the discretion of the Secretary of the Navy, 30 days' leave of ab- 
 sence without change of pay or allowances in any 1 year, or 60 days, provided 
 that the same be taken once in 2 years or 3 months if taken once only in 8 
 years, or 4 months if taken once only in 4 years. If the absence does not cover 
 the entire period allowed, the balance thereof shall be placed to the officer's 
 credit as belonging to the last year or years of the four considered, and may 
 be made available for future leave. For all absence in excess of that pro- 
 vided for above leave pay shall be allowed. (Act of July 29, 1876.)" (N. R. 
 4410-1.) 
 
 " When an officer is granted a leave of absence it shall be charged to the 
 year or years in which it fifst acciued in order of priority of date, and any 
 balance of accrued leave remaining shall stand to his credit for future leaves, 
 provided no credit shall stand longer than four years from date of accruing. 
 (G. O. 77, 1886.)" (Manual for the Quartermaster Corps, U. S. Army, 1916, 
 par. 1591.) 
 
 "The actual number of days of leave of absence taken by every officer 
 ♦ * * shall be immediately reported to the Navy Department (Bureau of 
 Navigation) by the commanding officer of the ship ♦ * * to which such 
 officer is attached, and a signed copy of this report shall be furnished to 
 the officer carrying the pay accounts of such officer. * * * The report shall 
 not be forwarded until after the leave has expired and the officer has returned 
 to his station and duty. It shall show the date the leave began and the exact 
 number of days absent. No report shall be made for a fraction of a day. The 
 time required for an officer to travel to and from the place where his leave is 
 spent shall be considered as leave and shall be included In the report of days 
 absent" (N. R. 3706-1.) 
 
 " If an officer be on duty abroad, or on a foreign station, and be granted 
 leave for the purpose of visiting the United States, his leave begins from the 
 date of his arrival therein and expires on the date of his departure therefrom^ 
 and the dates of such arrival and departure must be reported to the depart- 
 ment." (N. R. 3706-2.) 
 
 9/13/17. 
 
 SEC. 53. — officers' pay accounts. 
 
 313 
 
 Leave of absence shall be granted in terms of months and days, as * one 
 month ; one month and ten days.' A leave of absence begins on the day 
 following that on which an officer departs from his station or duty. The day 
 of departure, whatever the hour, is counted as a day of duty; the day of 
 return as a day of absence, except when such return is made before the regular 
 hour for forenoon quarters on board ship or for beginning work at a shore 
 station, m which case it shall not be counted as a day of absence. Leave for 
 one month beginning on the first day of a calendar month shall ex-pire on the 
 last day of the month, whatever its number of days. Beginning on an inter- 
 mediate day, the leave will expire on the day preceding the same day of the 
 next month." (N. R. 3706-3.) u«j' ui ums 
 
 6. Poj/—«icfc.— "All commissioned officers of the Navy other than those whose 
 pay IS fixed by section 1556, R. S., suffer no change in pay on account of absence 
 due to sickness or wounds, or when lawfully absent from duty, with the ex- 
 ception of the ten per cent increase of pay for sea duty, or shore duty beyond 
 the seas, which can not be credited unless the officer concerned is actually 
 performing such duty." (N. R. 4411.) 
 
 Commissioned officers on sea duty ordered to a hospital for treatment without 
 orders granting sick leave or detaching them from duty are entitled to a con- 
 tinuance of ten per cent additional pay received for sea duty. (Comp. Dec 
 
 " Hereafter no officer or enlisted man in the Navy or Marine Ctorps in active 
 service. who shall be absent from duty on account of sickness or disease 
 resulting from his own intemperate use of drugs or alcoholic liquors, or other 
 misconduct, shall receive pay for the period of such absence, the time so ab'^ent 
 and the cause thereof to be ascertained under such procedure and regulations 
 as may be prescribed by the Secretary of the Navy : Provided^ That an enlist- 
 ment shall not be regarded as complete until the enlisted man shall have made 
 good any time in excess of one day lost on account of sickness or disease 
 resulting from his own intemperate use of drugs or alcoholic liquors, or other 
 misconduct." (Act Aug. 29, 1916.) 
 
 Where an officer or soldier contracted a disease prior to act of August 24 
 1912, he is entitled to pay thereafter on account of absence from duty due*to 
 such cause. (20 Comp. 348.) 
 
 The act of August 29, 1916, does not prohibit the receipt of pay by officers 
 and enlisted men of the Navy and Marine Corps, on the sick list or otherwise 
 for time absent from duty on account of injury resulting from their own 
 intemperate use of drugs or alcoholic liquors, or other misconduct (Ckimo 
 Dec. Nov. 22, 1916.) 
 
 7. Pay on furlough. — " Officers on furlough shall receive only one-half of the 
 pay to which they would have been entitled if on leave of absence. (Sec. 1557. 
 
 8. Pay— absent without leave. — "When absent without leave, all officers 
 forfeit pay and allowances during such absence, unless the absence is excused 
 as unavoidable." (N. R. 4411.) 
 
 9. Pay— traveling.— '' Officers proceeding to and from their stations under 
 orders are entitled to pay as on duty, provided there is no unnecessarv delav 
 on their part." (N. R. 4407-2.) ^ ^ 
 
 10. Pay— suspended from duty. — "An officer suspended from duty by sentence 
 of court-martial shall receive the pay to which he would be entitled if waiting 
 orders, unless otherwise provided in the sentence." (N. R. 4410-3.) 
 
 11. Retired officers — active duty. — On application the Bureau of Navigation 
 will furnish certificate showing grade such officer would have attained in due 
 course of promotion, from which statement the pay to which such officer was 
 entitled could be determined. (G. O, 248, Nov. 4, 1916.) 
 
 9/13/17. 
 
314 
 
 SEC. 53. — OFFICEBS' PAY ACCOUNTS. 
 
 " Retired officers of the Navy above the rank of lieutenant commander while 
 
 empVoye^ on active dnty In ttae of war a^ entitled to the full pay and allow- 
 
 nnrp<s of their erade." (Comp. Dec. Apr. 30, 1917.) _x. .^j 
 
 ^tired offlcfre of the Navy on duty in connection with naval activities 
 
 Ipi^rtfanl who were continued on active duty after the declaration of 
 
 ^ war are enStled to the full pay and allowances of their grade from the 
 
 date of such declaration of war. (Comp. Dec. May 25, iwi f-) 
 
 A cfptain^in the Navy who is retired with the rank and pay of commodore 
 is, u^on aTsi^ment tractive duty in time of war entitled to th^e pay and 
 allowances of a rear admiral of the second nine. (Comp. Dec July 5, 1917.) 
 l^AUmvance for rations.-- With the exception of commissioned officers of 
 the line Median Corps, and Pay Corps, and of chaplains and commissioned 
 l"t offi^rt aii offi^rs of th\ Navy are f titled. ;;>,^»^/^«?^^^ 
 mutation therefor at the rate of 30 cents a day while doing duty op ooa^d a 
 S^aioin- vessel of the Navy. Midshipmen are enUtled to one ration, or to 
 cSutatlonlLrefoI^^^ (N. R. 4517-1.) Commuted rations will 
 
 ^^'Offi^^ o? the Navy on sea service with the exceptions mentioneil [above] 
 are entUl^ to tSeir rations while temporarily doing the duty of the ship on 
 
 ^**" The rition^islf^'pay and shall not be commuted in advance, nor shall com- 
 mut^ ratioL go to Uquidate indebtedness to, the Govermnent, except when 
 desired by the individuals for whom commuted. (N. K. 44bU.) .^w^„4. 
 
 1^ Pay «ad rations-Warrant officers.-(Pay on furlough, absent without 
 iJr^* travelog and suspended from duty, see par. 841-8 et seq. Ration 
 aUmvanS I^ par 841-12^^ "The pay of all warrant officers and mates shall 
 ^^r^r ^nt heater than the riites effective at the time of the passage 
 of the act of May 13, 1908." (N. R. 4406-12.) 
 
 Induding the increase of 25 per cent above referred to, the annual pay of 
 boaLwains^ „rs, carpenters.sailmakers. pharmacists, machinists, and pay 
 clerks is as follows: 
 
 WARRANT OFFICERS. 
 
 First 3years' service 
 
 Second 3 years' service 
 
 Third 3 years' service 
 
 Fourth 3 years' service 
 
 After 12 years' service 
 
 At sea. 
 
 $1,500 
 1,625 
 1,750 
 2,000 
 2,250 
 
 On shore or 
 other duty. 
 
 $1,125 
 1,250 
 1,625 
 1,750 
 2,000 
 
 On leave or 
 waiting 
 orders. 
 
 $875 
 1,000 
 1,125 
 1,250 
 1,500 
 
 Constructive service of five years is credited to officers appointed from civil 
 lifSrTMVrch4!l913. (See par. 841-2.) ^^^ -\f,f« -J^V^^Tco'^^^^^ 
 this credit prior to March 4, 1913, continue to be entitled to it. (Comp. Dec. 
 
 ^A D?y clerk who acquired credit for constructive service under act of March 
 3,1^%dntrnrs to^e entitled to that credit upon ^eentrance to the serv^^^^^^ 
 eVen though he was not in the service at passage of act of March 4, 191d. 
 
 ^Tp''ay''c^rkTho,^with^ouVhaving received specific orders to do so assists 
 th^officer of thl Pay Corps with whom he has been serving in the settlement 
 Sh?f final accounts upon that officer's detachment is entitled to pay and com- 
 mutetiorKart^^^^^^ assisting in the settiement of accounts. (Comp. 
 
 Dec. Apr. 27, 1916.) 
 9/13/17. 
 
 SEC. 53. — officers' PAY ACCOUNTS. 
 
 314a 
 
 L Leave.— A warrant officer ordered home and granted leave Is not entitlod 
 to duty pay while traveling to his home. (Comp. Dec Apr 13 1910 ) 
 
 "Warrant officers shall be allowed such leave of absence with full my as is 
 Uct Au^&^Tla ) '' '"'^'"^ "'^'^ "^^"'•^ ^' '""^ ^"^^^ State'^^Na^lS 
 fuiiH''T''''''"^ ''?''^i ""V ^^""^'^ ''''^ ^" ^^^^«s of accumulated leave due him is en- 
 Sept 23, me ) '"'" ''" '" '"'"'''°^ ^'^"° ^"^^ '^^''^ '^ granted. (C^mp.1^. 
 
 fiff.7f«T* °?T ^^^^*«d sick leave is, during such authorized leave en- 
 titled to shore duty pay. (Comp. Dec. Mar. 19, 1917 ) 
 
 2, Sea duty.— Warrant officers on sea duty or shore dutv bevonri the. rv.n 
 tmenta limits of the United States are not^ntitlTto the l7pe? ^nt^Sl 
 ditional pay allowed by act of May 13, 1908, to commissioned officerfof the 
 Navy for such duty. (Comp. Dec. June 13, 1908, and Oct 14 l^lH 
 
 A warrant officer assigned to and doing paramount duty on a receivine shin 
 with additional duty ashore is entitled to sea pav. (Comp Dec A^19 fqifi ? 
 
 S, Tmvel pay.-A warrant officer while traveling u^Lorders^^d 
 erval between detachment from one duty and reporting for another fsemltl^i 
 to shore-duty pay for the number of days necessary to perform the rlnir^ 
 travel, and then to waiting-orders pay until reporting for the Sr dutHam^ 
 
 mileage? • ^ ""' """"' ^"'''' '"' '"'"-^ ^^^ ^"^- ^'^ '^^' p"~ ff 
 4. Promotimi.—-* * * and no warrant officer heretofore or hereafter nro- 
 n oted SIX years from date of warrant shall suffer a reduction in^v wh^c^ 
 but for such promotion, would have been received bv him." (Act Mar 3 l^n\ 
 ^^c?/o^^^- ^^ ^^"'P- ''''^^ reference to this act, see Aug. 28 1914 ) * ^^ 
 
 843. Pay and allowances— Mates.— Including the iiicrease of 2r> j^v cent 
 allowed by the act of May 13, 1908 (par 842), the pay of mates is as f^Hows: 
 
 MATES 
 
 In service Aug. 1, 1894 
 
 Appointed since Aug. l, 1894. 
 
 At sea. 
 
 SI, 500 
 1,125 
 
 On shore or 
 other duty. 
 
 $1,125 
 
 875 
 
 On leave or 
 waiting 
 orders. 
 
 SS75 
 62.i 
 
 (Op.'A?ty"Gr Oct. S'm?') '''" "'"^"" ^' ^'^ '''''' ^^^ ^"^^^^^^ --' • 
 
 .f^J'^^L''''^ ^"^' M^ n *^e l^on^rable discharge gratuity, the travel allowance 
 of 4 cents per mile a lowed enlisted men upon discharge, and additional my 
 when designated as Navy mail clerks, under the same conditions as en ii^d 
 men; but they are not entitled to continuous-service pay, additional nav for 
 good-conduct medals, or other compensation heretofore fixed bv the Preshleiit 
 (Comp Dec. Jan. 28, 1908; Oct. 21, 1908.) They are entitl^ to commu a-' 
 ""1^.1^ quarters under the same conditions as warrant officers, but are not 
 entitled to heat and light allowance. They are entitled to rations or commu- 
 tation thei;efor when attached to and doing duty aboard a seagoing vesse a 
 receiving ship, or a ship in ordinary at a navy vard. (12 Comp 7*>8 ) 
 
 A mate, rated as such subsequent to August 1, 1894, who was retired upon 
 application to the President and after 30 years' service, is entitled, in comDut- 
 ing his pay, to 75 per cent of the pay he was receiving at the time of his 
 retirement and, in addition, $15.75 per month as allowances. (Comp D^ 
 if eo. o, iv?!^. ) 
 
 844. Pay--yolunteer officers.—" When a volunteer naval service is author 
 ized by law the officers therein shall be entitled to receive the same nav as 
 officers <>^^^he^same grades, respectively, in the Regular Navy. (See 1559^ 
 
 9/13/17. 
 
 73416"— 18 23 
 
SEC. 53. officers' PAY ACCOUNTS. 
 
 315 
 
 845. Entry of accounts — Original appointment. — ** The pay of an oflficer of 
 the Navy upon his original entry into the service, except when he is required 
 to give an official bond, shall begin upon the date of his taking the oath of office 
 if his acceptance of the appointment bears the same or a prior date, or upon 
 the date of acceptance if the latter bears a later date. When he is required to 
 give a bond his pay shall begin upon the date of the approval of his bond by 
 the Secretary of the Navy, provided he has already accepted his appointment 
 and taken the oath of office." (N. R. 4416-1.) 
 
 " An officer not bonded, on first claiming pay after his entry into the service, 
 shall furnish the officer taking up his accounts with a copy of his appointment 
 and oath of allegiance, or of the letter accompanying his commission or war- 
 rant, certified by himself to be correct; and in his certificate he shall state 
 the date of acceptance if the latter bears a later date. When he is required to 
 quired. A bondetl officer shall furnish a certified copy of the letter approving 
 his bond in addition to the above." (N. R. 4416-2.) (Pay of Naval MiliUa 
 bonded officers, see par. 895.) 
 
 846. Change of pay — By promotion, etc. — "An officer whose orders involve 
 a change in the rate of his pay shall present them to the officer having his 
 accounts for the preparation of such copies of the orders and indorsements as 
 he may require. The officer shall certify the copies and also the time he left 
 or arrived at his station or domicile." (N. R. 4421.) 
 
 " An officer entitled to increased pay for length of service or promotion shall 
 be credited with such increase upon the books of the officer having his accounts 
 as soon as it becomes due. The latter officer shall file as vouchers with his rolls 
 for the quarter in which the increase begins the originals, or certified copies, 
 of all papers which establish the correctness of the credit, and shall note on 
 the roll any other data by which he is governed. In any case where the claim 
 for such credit is not perfectly established the officer carrying the accounts 
 shall apply to the Secretary of the Navy for instructions, forwarding with such 
 application all the papers bearing upon the case." (N. R. 4417.) 
 
 "All officers of the Navy who, since the 3d day of March, 1899, have been 
 advanced or may hereafter be advanced in grade or rank pursuant to law shall 
 be allowed the pay and- allowances of the higher grade or rank from the dates 
 stated in their commissions." (Act of Mar. 4, 1913 [37 Stat, 892].) 
 
 "An officer of the Pay Corps, when promoted, is entitled to increased pay 
 from the date of his promotion, his bond in the lower grade being binding until 
 his new bond in the higher grade is approved." (N. R. 4418.) 
 
 Pay as ensign does not begin until date of qualification and acceptance of 
 commission, provided commission is not issued within six months after gradu- 
 ation; if commission is issued and accepted prior to six months from date of 
 graduation he shall be allowed pay of ensign from date he takes rank as stated 
 in his commission. (Com p. Dec. June 28, 1910.) 
 
 An ensign promoted to lieutenant (j. g.) is entitled to the increased pay f 
 from the date of his eligibility to the higher office is established and the date 
 of the vacancy in said office. (Comp. Dec. Mar. 0, 1917.) 
 
 " If an officer fails to pass the examination preliminary to promotion, and 
 passes upon a subsequent one, or if he fails to attend when ordered or permitted 
 to be thus examined, for any cause other than physical disability, and after- 
 wards, on examination, is found qualified and promoted, his pay for the higher 
 grade shall begin on the date of his new commission" (N. R. 4422), not prior" 
 to the date of the first vacancy occurring, when the grade is limited, subsequent 
 to expiration of period of suspension. (Comp. Dec. June 23, 1913.) 
 
 Increased pay does not begin from date stated in commission in cases where 
 promotion is due to failure to qualify physically or professionally on first ex- 
 amination. (Comp. Dec. Sept. 30, 1914; Feb. 2, 1915; Dec. 28, 1915; Apr. 27, 
 1916; Lieut. Commander, May 13, 1916; Ensign— Comp. Dec. May 25, 1910.) 
 
 9/13/17. 
 
316 
 
 CHAP. XI. — DISBURSING PAY ROLLS. 
 
 SEC. 53. — officers' PAY ACCOUNTS. 
 
 316a 
 
 Where delay in promotion is due to physical disability incurred in line of 
 duty^y of higher grade is allowed from date stated in commission. (Comp. 
 
 ^n officer 'tw^ie found disqualified physically for l^^omon'>''-^^YX^Ztll 
 rti^nn^ification not being presented to the President for action-and who later 
 qSes an7is promoted,^^^ entitled to increased pay from date named in his 
 
 commission. (Comp. Dec. Jan. 15, 1916.) receiving 
 
 " Preparatory orders do not change the rate of pay of an officer receiving 
 
 them." (N. R. 4412.) 
 
 due Lh officer aSd enliste<l man in the Navy and Marine Corps the sum of 
 iwentv cents^r month, to be applied to the fund for naval hospitals. (Sees. 
 
 '^^ Ation ^checkiges^' ^e^ value of one ration per day shall be de- 
 dua^ S^mThe'ac^unrof every naval or marine officer admitted i^^^^^^^ 
 hospital during his continuance therein, which amount shall be credited to the 
 naval hospital fund by the officer on whose books such persons are borne. 
 
 ^^'^In^c^mpiUing Vhe iumber1>f d^yi patients are subsisted ^^ hospital the day 
 of admission shall be disregarded and the day of discharge shall be included. 
 
 ^^hlnlffficere of the Navy and Marine Corps are sent to hospitals other than 
 na^aXsS ?heir expenses shall be paid from the naval hospital fund and 
 ?he same charges shall be made against their accoun s as are made against 
 p^rs^runder treatment at naval hospitals, 1. e., one ration per day or the value 
 thpr«»of (Comp. Dec. Mar. 9, 1911.) -^_ ^^ 
 
 R^on checkages when rationed by the general mess-see par. 363 Offi- 
 <^r?are not Entitled to commuted rations when furnished " subsistence." (See 
 Par. 679— Patrol.) 
 
 Tpai^mlnr-" The President of the United States may direct such advances 
 as iie maTdeem neilssary and proper to such persons in the naval service as 
 mafl^empl^yed^n distant stations where the^ discharge of the pay and 
 Emoluments to which they are entitled can not be regularly effected. (Sec. 
 1 f^p^ "R ^ V f N R 4456 ) 
 
 "Hereafter advances of pay not to exceed three months' pay in any one case 
 mav^ made ?o officers onlere.1 to and from sea duty and to and from shore 
 "uty ^yond the .ias. under such regulations as the Secretary of the Navy may 
 
 "'^n'^fflcers^of the^Navv indMarine Corps, when ordered to or from duty 
 at sS^^ on the Atlantic and Pacific stations, shall be entitled to an advance of 
 !^t^verone month's pay, provided they are not in debt to the Government for 
 ^n^HvLT^viously paid them. All such officers ordered to or from duty 
 a? s' a oronThrro?; a forei^ staHon or in Alaska shall be entitled to an 
 advance of not over two months' pay." (N. R. 4458-1.) ^, ^ . „ ,. 
 
 "Any officer of the Navy or Marine Corps presenting his orders to any dis- 
 bursing officer of the Navy (but preferably to the officer carrying his accounts) 
 OT? marine officer presenting such orders to a paymaster of his own corps 
 within thirty days after the date of his receipt of the orders shall be paid 
 This advan^ in a single payment and not in a series of partial payments." 
 
 ^^♦'S'e^lSific approval of the department is required in all cases where the 
 advance is not drawn within a period of thirty days after the date of the 
 receipt of the orders, which will be granted only after a detailed statement 
 
 9/13/1 . (BeprlBt dne to ehange oh p. 815.) 
 
 of the necessity for such advance and a full explanation of the failure to draw 
 the advance within the period specified." (N. R. 4458-3.) 
 
 " Officers transferred from one ship to another, both ships being in commis- 
 sion for sea service, are not thereby entitled to such advance." (N. R. 4458-4.) 
 
 2. Checkage. — "An officer shall on paying an advance indorse upon the origi- 
 nal orders of the officer of the Navy or Marine Corps receiving it the date and 
 the amount advanced ; and shall also notify the officer to whom the accounts 
 are transferred, without delay, of every such advance paid. A certified copy of 
 the orders upon which advanced pay is furnished should in all cases accompanj 
 the voucher." (N. R. 4459-L) 
 
 9/13/17. 
 
SEC. 53. OFFICEBS PAY ACCOUNTS. 
 
 317 
 
 "Every officer who, after being ordered to duty, receives an advance of pay 
 shall immediately give notice thereof to the officer taking up his accounts, and no 
 officer shall knowingly receive pay which ^ould be checked against such 
 advance." (N. R. 4459-2.) 
 
 "In cases where such advance of pay has been made the officer taking up the 
 accounts shall, without delay, inform both the Auditor for the Navy Department 
 and the officer who made the advance that he has checked the specified amount, 
 adding the name of the ship to which such officer is first attached, the officer's 
 name and rank, the date of the order, amount of pay advanced, and from whom 
 received." (N. R. 4459-3.) 
 
 "Before an officer of the Pay Corps can receive credit at the office of the 
 Auditor for the Navy Department for any amount of money checked on his 
 books as having been advanced by a purchasing officer he must produce the order 
 under which the advance was made or a copy thereof, with all mdorsements, cer- 
 tified to be such by the officer receiving the advance. The officer making the check- 
 age shall always inspect the original order and satisfy himself that all indorsements 
 are embraced in the certified copy." (N. I. 4884.) 
 
 "Advance pay shall be checked against the accounts of the officer receiving the 
 same immediately, and such officer will not be allowed to draw any pay until the 
 amount advanced has been liquidated." (N. R. 4458-^.) 
 
 " In all cases of advances or overpayments appearing on the rolls the name <rf the 
 officer making such advance or overpayment shall be noted over the amount. " (N . R. 
 4461.) 
 
 850. Quarters, heat, and light — Prior legialatioii. — "That hereafter the 
 heat and light actually necessary for the authorized allowance of quarters 
 for officers and enlisted men shall be furnished at the expense of the United 
 States under such r^ulations as the Secretary of War may prescribe ♦ * ♦. 
 
 *' Provided, That all posts and stations where there are public C[uarter8 belong- 
 ing to the United States officers may be furnished with quarters m kind in such 
 public quarters, and not elsewhere, by the Quartermaster Department, assigning 
 to the officers of each grade, respectively, such number of rooms as is stated in the 
 following table, namely: Second lieutenants, two rooms; first lieutenants, three 
 rooms; captains, four rooms; majors, five rooms; lieutenant colonels, six rooms; col- 
 onels, seven rooms; brigadier generals, eight rooms; major generals, nine rooms; 
 lieutenant generals, ten rooms; Provided further, That at places wnere there are no pub- 
 lic quarters commutation therefore may be paid by the Pay Deparlanent to the officer 
 entitled to the same at a rate not exceeding |l2 per month per room. ' ' (Act — ^Aimy — 
 of Mar. 2, 1907.) 
 
 "At places where there are no public Quarters available commutation for the 
 authorized allowance therefor shall be paia to commissioned officers * * * jit 
 the rate of $12 per room per month * * *." (Act Mar. 4, 1915.) (Par. 1200, 
 Manual for the Quartermaster Corps, U. S. Army, 1917.) 
 
 "The appropriation made in the act [Army] of March 4, 1915, * * * *fbr 
 commutation of quarters and of heat and light to commissioned officers * ♦ ** 
 does not give to all officers, or even to all officers occupying quarters other than pub- 
 lic, a vested right to commutation of heat at a fixed rate. It authorizes but does 
 not require the payment to the officer of tiie commuted value of the heat actually 
 necessary for the authorized allowance of quarters actually occupied by him . ' ' (Comp. 
 Dec, Mar. 9, 1916.) 
 
 Officers in the Navy are entitled to "the same pay and allovxinces^ except fon^ 
 as are or may be provided by or in pursuance of law lor the officers of corre&pondmg 
 rank in the Army." (Act May 13, 1908.) 
 
 10/26/18. 
 
 (Beprint due to change in p. 318.} 
 
318 CHAP. XI. — ^DISBUBSING PAY BOLLS. 
 
 "The number of rooms with which officers may be furnished (or the commutetion 
 therefor at the rate of $12 per month for each room), as provided by law for ofiicers 
 of corresponding rank in the Army, is as follows: Rooms. 
 
 [Admiral (in command of fleet) ff J]^ 
 Vice admiral (second in command of fleet) « loj 
 
 Rear admirals (first nine) ^ 
 
 Rear admirals (second nme) ° 
 
 Captains g 
 
 Commanders - 
 
 Lieutenant commanders ^ 
 
 Lieutenants „ 
 
 Lieutenants, junior grade - - - - V *• " VvV.'^^V * o 
 
 Ensigns and all other officers entitled by law to quarters or commutation thereof. . Z 
 
 (ActMar. 2, 1907.)" (N. R. 4513-7.) ^ . j *i. u • 
 
 Commutation of quarters for fractional parts of a month are computed on the basM 
 of 30 days to the month, regardless of the actual number of days composmg such 
 month. (Comp. Dec., July 15, 1909.) ,. ^ . j i- v* n a ^ ^a« 
 
 The amount authorized to be paid as an officer's heat and light allowance depends 
 not only upon his rank but also upon the number of rooms he actually occupied 
 and the number of rooms he was entitled to occupy by vnrtue of his rank. (Comp. 
 Dec., Jan. 19, 1917, Bu. Memo., p. 4296.) t x. 4. a v \.* 
 
 An officer who is promoted is entitled to the mcreased allowance for heat and light 
 only from the date of receipt and acceptance of his commission m the higher grade. 
 
 (Comp. Dec, Jan. 19, 1917.) ^^ i. ^ ^ j i- i.* 
 
 "mrrant officers shall receive the same allowance of heat and light as are now, 
 
 or may hereafter be, allowed an ensign, United States Navy." (Act Aug. 29, 1916.) 
 A commissioned warrant officer of the Navy is entitled to commutation for three 
 
 rooms after six years from date of commission, provided his record is satisfactory. 
 
 (Comp. Dec., Sept. 21, 1917.) j *v ♦ * a ♦ 
 
 A chief warrant officer whose pay and allowances are, under the act of August 
 29 1916 increased after 6 and 12 years' service^ is not entitled to the mcreased heat 
 and light allowance prior to the receipt by hun of an official written certification 
 that his record is creditable. (Comp. Dec., May 15, 1917.) . 
 
 850 A. Quarters, heat, and li^hi^Eniergency legislation.--* *Thatdming 
 the present emergency every conunissioned officer of the Army of the United btat^ 
 on duty in the field, or on active duty without the territorial jurisdiction of the United 
 States, who maintairu a place of abode for a wife, c/nW, or dependent parent, shall be 
 furnished at the place wnere he maintains such place of abode without reaard to per- 
 tonal Quarters furnished him eUewhere, the number of rooms prescribed by the act 
 of March second, nineteen hundred and seven (Thui;y-fourth Statutes, page eleven 
 hundred and sixty-nine), to be occupied by, and only so long as occupied by, said 
 wife child or dependent parent; and in case such quarters are not available every 
 such' comm'issioned officer shall be paid commutation thereof and commutation for 
 heat and light at the rate authorized by law in cases where public quarters are not 
 available, but nothing in this act shall be so construed as to reduce the allowances 
 now authorized by law for any persons in the Army." (Act Apr. 16, 1918.) 
 
 The right of officers of the Navy "to commutation of quarters is assimilated to 
 that which is, or may be, acquired by law by officers of the Army . ' ' (Letter of Comp- 
 troller of the Treasury A. D. 2085 to Secretary of the Navy, Apr. 17, 1918.) 
 
 "You are advised therefore generally (subject to exceptional cases as they 
 may arise) that commissioned officers of the Navy of the active list while on 
 duty on vessels of the Navy to which attached will be regarded as on 
 dutv in the field' for the purpose of the application to them of such legislation. 
 (Letter of Comptroller of the Treasury A. D. 2085 to the St^retary of the Navy 
 dated Apr. 17, 1918, replying to the question as to the conditions under whicli 
 
 • Act July 1,1918. 
 10/26/18. 
 
 SEC. 53. — officers' PAY ACCOUNTS. 
 
 318a 
 
 commissioned officers of the Navy would be entitled to commutation of quarters 
 under the bill which became law by act of Apr. 16, 1918, and quoted supra.) 
 
 Excerpts from decision of the Comptroller of the Treasurer, addressed to the 
 Secretary of War May 14, 1918, in re commutation of quarters, heat, and light 
 to commissioned officers of the Army who while on duty in the field, etc., main- 
 tain a place of abode for a wife, child, or dependent parent : 
 
 " In its reference to personal quarters furnished the officer * elsewhere * it 
 appears clearly that Congress had specially in mind the location of an officer 
 at a place in the field at home or abroad, or abroad and not in the field, wliere 
 he would not be able to have his family with him. Having himself no oppor- 
 tunity to occupy public quarters suitable for himself and family, the law gives 
 him the right to such quarters for his family or commutation in lieu thereof. 
 
 "An officer without a wife, child, or dependent parent, and who is on duty 
 at a post or station in the United States or abroad is entitled under the act of 
 19()7 to quarters and heat and light, or if on duty without troops to commutation 
 therefor. This right does not continue when such an officer without dependents 
 is on duty in the field, and the act of April 16, 1918, does not give him a new 
 right. 
 
 " Except where quarters in kind are provided by the Government the latter 
 act clearly makes its commutation benefits contingent on the maintenance by 
 an officer of a place of abode for those of his dependents named therein. The 
 officer selects the place of abode or may allow his dependents to do so. The 
 word • maintains ' implies an expense to the officer in providing and continuing 
 the place of abode. The amount of this expense has no relation to the amount 
 allowed for commutation and may be more or less than the commutation." 
 
 "Under the law of 1907 the officer need not prove an expense to receive 
 commutation. Under the present law some expense must be incurred.'* 
 ******* 
 
 "The need for quarters is a controlling feature of the new right given by 
 this law and this need is for quarters for a wife, a child, or a dependent parent, 
 in addition to the personal quarters furnished the officer." 
 
 • *♦•••♦ 
 
 "The questions submitted [by the Secretary of War], which have arisen in 
 the consideration of said act of April 16, 1918, as stated by the Quartermaster 
 General of the Army, and my answers thereto are hereinafter given in regular 
 order, as follows : 
 
 "•(1) Is the act retroactive, or does it become effective only from date of 
 approval? ' 
 
 " The act is not retroactive in its operation. It takes effect on April 16, 1918. 
 The terms of the act to the effect that commutation is payable only in cases 
 where quarters in kind are not available indicate that the law has no applica- 
 tion to time prior to April 16, 1918. 
 " *(2) What persons are included in the term " wife," as used in the act?' 
 " The term ' wife ' as used in the act is the woman who is lawfully married 
 to the officer and continues to be his wife, the essentials to such marriage being 
 that both were legally capable of contracting marriage, mutual consent, or 
 agreement, and an actual contracting in the form prescribed by law deemed by 
 them obligatory. It does not include a wife divorced, limited or absolute, to 
 whom alimony is being paid by the officer undir agreement or court decree, nor 
 a woman to tchom the officer has not been lawfully married in the nmnner 
 above indicated; but it does include a lawful icife living apart from her hus- 
 band, the officer. 
 
 "*(3) What persons are included in the term "child" and what, if any, age 
 or degree of dependency should be considered as limitations in determining the 
 benefits of the act?' 
 
 6/15/18 
 
318b 
 
 CHAP. XI. — DISBUKSING PAY ROLLS. 
 
 " ThP term ♦ child ' as used in the act, includes an unmarried Pfrson (the offl- 
 PPr' JoffsDr^g or a child legally adopted by him prior to Apr. 16, 1918) under 
 ^ veais of age or of any age if insane or idiotic. It does not include a s^- 
 r-hild nor a cWld either of his own blood or legally adopte<l, who is married. 
 
 rh.% attaint the age of 18 years. It includes a grandchild as a child if the 
 pLents of the grandc^ are dead and the officer maintains the relationship 
 
 ''^R%7 What persons are included in the term " dependent parent? " ' 
 
 « Tn the term 'dependent parent' is included the officer's father and hs 
 mother or hTsadSfa^^^^^ his adoptive mother, his father's father, his 
 r>?her's Lther dSent upon him for support. The qualifying word * de- 
 ^ndent Ms^^^^^ to mean that the officer has, before Apr. 16. or may 
 
 hereafter acSy and necessarily contribute regularly more than one-half of 
 
 ^"f.^(i; tmThroffi'Jer^^^^^^^ account, that he maintained 
 
 «n alK^e for his wSe child, or dependent parent, and that they occupietl a 
 certam number of Tooiis at a specified place, during the period for which com- 
 mutation ™ charged, and in the case of a parent, that such parent was de- 
 ^nillTuZn^mfov support, be considered by the accounting officers as suffi- 
 dent to authorize the paVment of commutation of quarters, heat and light 
 under the act? If not. what additional evidence will be required for file with 
 
 ^""^In ordlnaT^ses the evidence required by the disbursing officer to author- 
 ize navment S commutation of quarters, heat, and light, will be the officer s 
 cfrtSe attach^ t^ his pay account showing the full name and post-gffice 
 Tddress of each person for the maintenance of whom the commutation s 
 Hn imS and the exact degree of relationship of such person to the officer ; if 
 wtfr^Wateiientfhat she is then his lawful wife; if a child, the date of the 
 Thnd's birth and whether married or unmarried, and if aged 18 or more years 
 the menta^^ of the child should be given ; and if a parent there should 
 
 hS a statement showing that such parent was actually dependent upon officer 
 ^ stat^ in answer to the fourth question. If an adoptecl child or an adoptive 
 pLentttiere should be presented proper record evidence that al the formalities 
 r«^uired for adoption by the law of the domicile were complied with. * * * 
 Lmlhf should cert^^ as to the number and location of the rooms actually 
 ^cupied by the wVfe. child, and dependent parent, and as to the exact period 
 
 '""^;Tund"rcordiSe'^Utling an officer to commutation of quarters, heat 
 and light, on account of maintaining an abode for a wife, child, or dependent 
 
 ^"^?aTwill he be entitled to receive commutation of heat and light for the 
 full number of rooms authorized by law for his grade regardless of the 
 number of rooms occupied by said dependents, or only for the number of rooms 
 not exceeding the number authorized for his grade, actually occupied by said 
 
 dependents?^^ the rates of commutation of heat and light in the above cases be 
 determ ned under regulations prescribing the rate of commutation as of the 
 place^vh^e the officer is serving, or as of the place where ^^e dependents live? 
 ^ "(a The officer will be entitled to receive commutation of ^eat and iii7^for 
 th number of rooms, not exceeding the number authorized for his grade 
 
 -f-j;\r^^^^ and light will be determined under 
 
 regulations prescribing the rate of commutation as of the place where the 
 dependent Hve. ^^^^^ furnished the wife, child, or parent with sufficient 
 
 funds for them to meet their expenses for lodging, heat and light (and sub- 
 sistence)! is he entitled to draw commutation of heat and 1 ght nnder this act, 
 ff said dependents occupy one or more rooms, alone or jointly with others, at a 
 hotel or boarding house where room and board is charged for as one item, or as 
 
 6/15/18 
 
 SEC. 63. — officers' PAY ACCOUNTS. 
 
 3180 
 
 # 
 
 a guest of friends, or during any time consumed by them in travel upon changing 
 their residence from place to place? ' 
 
 "He is entitled under this statute to draw commutation of heat and light during 
 the time said dependents alone occupy one or more rooms at a hotel or boarding house 
 where room and board are charged for as one item, and during the time consumed 
 by them in travel upon changing their residence from place to place, but not where 
 they occupy alone or share a room or rooms as guests, whether of friends, relatives, 
 or others. 
 
 " '(10) In case an officer on duty in the United States at a place where public 
 quarters are not available and therefore drawing commutation of quarters in lieu 
 of personal quarters is ordered to duty in the field in the United States, or is ordered, 
 say, to France for duty if he was maintaining an abode for a wife, child, or dependent 
 parent at the tune of his departure from his old station and continues to do so, is he 
 not entitled to commutation on account of said dependents, commencing with the 
 next day after the date of his departure from his old station? If not, from what 
 date will he become entitled to commutation on account of said dependents? Should 
 he avail himself of any leave after departure from his old station and before sailing 
 from New York, would this affect his commutation? 
 
 "He is entitled to commutation of quarters on account of said dependents com- 
 mencing with the next day after the date of his departure from his old station, and his 
 commutation would not be affected by the fact that he avails himself of an ordinary 
 leave of absence with full pay after departure from his old station and before sailing 
 from New York. ' 
 
 " *(11) If an officer is on duty in the field in the United States and in receipt of 
 commutation of quarters on account of maintaining an abode for a wife, chila, or 
 dependent parent, and is ordered to duty in France, is he entitled to such commuta- 
 tion for the period en route from his station in the United States to his place of duty 
 in France? If not, for what period would he be entitled to said commutation?* 
 
 "He is entitled to such commutation for quarters for dependents for the period 
 en route from his station in the United States to his place of active duty in France. 
 
 " '(12) If an officer is on duty in France and drawing commutation of quarters 
 on account of maintaining an abode for a wife in the United States, and is ordered 
 to Washington for duty, where he will be on a commutation status on accoimt of 
 personal quarters for himself, is he not entitled to commutation on account of said 
 dependent while en route to Waskington? If, instead of being ordered to Wash- 
 ington, he is ordered to field duty in the United States, is he not entitled to said 
 commutation while en route from France and until he reports to his field station in 
 the United States? Should he avail himself of any leave while en route, would it 
 have any effect on this commutation?' 
 
 "If ordered from active duty in France to duty in Washington, D. C, his commuta- 
 tion of quarters for his wife will continue until the date of his arrival within the terri- 
 torial jiu-isdiction of the United States, when it will cease. If ordered from active 
 duty in France to field duty in the United States he will be entitled to commutation 
 of quarters for his wife while en route from France to his field station in the United 
 States, and such commutation will not be affected by any ordinary leave of absence 
 with full pay he avails himself of while en route." 
 
 850B. Heat and light allowances.—"!. Where an oficer is occupying quar- 
 ters other than public, the supply officer having his accounts will pay commutation 
 to suob officer for the heat actually necessary for the number of rooms actually occu- 
 pied, but not exceeding the number to which the rank of the officer entitles him and 5 
 in no case exceeding the maximum allowances set forth in the following table for the 
 zones of equal temperature in which serving, charts showing zones of equal tempera- 
 ture to be published in orders from time to time. 
 
 10/26/18. 
 
318d 
 
 CHAP. XI. — DISBURSING PAY BOLLS. 
 
 6 **2. [Effective on and after October 1, 1918] The commutation rates for 
 officers not occupying public quarters will be as follows: 
 
 
 Months of— 
 
 1 
 
 December, January, 
 February. 
 
 March, November. 
 
 April, May, October. 
 
 June 1 to 
 Sept. 30. 
 
 «4 
 
 o 
 
 »4 
 
 Zone 
 
 Zone 
 
 Zone 
 
 Zone 
 
 Zone 
 
 Zone 
 
 Zone 
 
 Zone 
 
 Zone 
 
 Zone 
 
 Zone 
 
 Zone 
 
 Zone 
 
 
 1, 
 
 2, 
 
 3, 
 
 4, 
 
 5, 
 
 «> 
 
 7, 
 
 8, 
 
 0. 
 
 10, 
 
 11. 
 
 12, 
 
 13, 
 
 . n 
 
 0°to 
 
 20° to 
 
 30»to 
 
 40»to 
 
 10° to 
 
 25° to 
 
 35° to 
 
 45° to 
 
 35° to 
 
 40° to 
 
 50° to 
 
 45° to 
 
 65° to 
 
 
 
 5 ^ 
 
 20". 
 
 30". 
 
 40'. 
 
 60". 
 
 25». 
 
 35». 
 
 46°. 
 
 65°. 
 
 40°. 
 
 60°. 
 
 70°. 
 
 55°. 
 
 75°. 
 
 o — 
 
 19.35 
 
 $8.85 
 
 $8.50 
 
 $8.15 
 
 $9.00 
 
 $8.60 
 
 $8.35 
 
 $7.25 
 
 $7.75 
 
 $7.65 
 
 $6.80 
 
 $7.55 
 
 $6.80 
 
 
 ' 15.10 
 
 14.10 
 
 13.30 
 
 12.30 
 
 14.80 
 
 13.80 
 
 12.40 
 
 10.90 
 
 12.10 
 
 11.70 
 
 8.50 
 
 11.40 
 
 8.50 
 
 
 20.40 
 
 18. M 
 
 17.10 
 
 16.20 
 
 19.65 
 
 18.15 
 
 16.35 
 
 14.10 
 
 15.75 
 
 15.30 
 
 8.50 
 
 14.40 
 
 8.50 
 
 
 24.40 
 
 22.80 
 
 21.00 
 
 19.40 
 
 23.80 
 
 22.20 
 
 19.80 
 
 17.00 
 
 19.00 
 
 18.40 
 
 8.50 
 
 17.60 
 
 8.60 
 
 
 28.00 
 
 26.50 
 
 24.25 
 
 22.50 
 
 27.25 
 
 25.50 
 
 23.00 
 
 19.50 
 
 22.25 
 
 21.25 
 
 8.50 
 
 20.50 
 
 8.50 
 
 
 31.50 
 
 29.70 
 
 27.00 
 
 25.20 
 
 30.60 
 
 28.50 
 
 26.10 
 
 21.90 
 
 24.90 
 
 24.30 
 
 9.00 
 
 23.10 
 
 9.00 
 
 
 35.00 
 
 32.90 
 
 29.75 
 
 27.65 
 
 33.95 
 
 31.50 
 
 28.70 
 
 24.15 
 
 27.30 
 
 26.95 
 
 9.45 
 
 25.56 
 
 9.4S 
 
 
 38.40 
 
 36.00 
 
 32.40 
 
 29.60 
 
 87.20 
 
 34.40 
 
 31.20 
 
 26.40 
 
 29.20 
 
 28.80 
 
 9.60 
 
 27.60 
 
 9.00 
 
 
 41.85 
 
 39.15 
 
 35.10 
 
 31.50 
 
 40.50 
 
 37.35 
 
 33.75 
 
 28.35 
 
 31.05 
 
 30.60 
 
 9.90 
 
 29.70 
 
 9.90 
 
 10 
 
 45.00 
 
 42.00 
 
 37.50 
 
 33.00 
 
 43.50 
 
 40.00 
 
 36.50 
 
 30.50 
 
 32.50 
 
 32.00 
 
 10.00 
 
 31.50 
 
 10.00 
 
 u 
 
 47.85 
 
 44.56 
 
 40.15 
 
 34.65 
 
 45.65 
 
 42.90 
 
 38.50 
 
 32.45 
 
 34.10 
 
 33.56 
 
 10.46 
 
 33.00 
 
 10.46 
 
 "3. Where an officer occupies quarters other than public, the supply officer havng 
 his accounts will pay commutation of light to such officer for the number of rooms 
 actually occupied, but not exceeding the number to which the rank of the officer 
 entitles him, at the following rates : 
 
 Kooms. 
 
 April to 
 September, 
 
 inclusive, 
 per month. 
 
 October to 
 
 March, 
 
 inclusive, 
 
 per month. 
 
 Kooms. 
 
 April to 
 September, 
 
 inclusive, 
 per month. 
 
 October to 
 
 March, 
 
 inclusive, 
 
 per montih. 
 
 6 1 
 
 $0.80 
 1.15 
 1.50 
 1.80 
 2.15 
 2.49 
 
 $1.20 
 1.70 
 2.26 
 
 2.76 
 3.26 
 S.80 
 
 7 
 
 $2.80 
 3.10 
 3.40 
 3.75 
 4.05 
 
 $4.30 
 
 
 8 
 
 4.85 
 
 
 9 
 
 6.35 
 
 
 10 
 
 5.90 
 
 
 11 
 
 6.40 
 
 
 
 
 
 
 "For stations located in the Tropics rates for each month of the year will be the 
 amounts given in the preceding table for the months April to September, inclusive, 
 increased by 30 per cent. For stations located in Alaska above amounts will be 
 decreased 30 per cent for months April to September, inclusive, and increased 90 
 per cent for months October to March, inclusive. For stations in the South Temperate 
 Zone the allowances shown in the preceding table will be reversed with respect to 
 seasons." (Q. O. 430, dated Oct. 1, 1918.) (Other General Orders concerning heat 
 and light: Nos. 115, 131, 136; Fuel allowances, 208.) 
 
 850C. Credits afloat for quarters, heat, and light. — Commutation for quar- 
 ters, heat, and light authorized by act of April 16, 1918, will be credited on the pay 
 rolls upon presentation to the supply officer carrying the accounts of S. and A. Form 
 202a properly filled out and signcKl by the officer interested. Where abode of wife, 
 child, or dependents is changed during a quarter the several places of abode will 
 appear on the same or separate vouchers as may be necessary to properly show the 
 facts required. Upon making first credits under the act of April 16, 1918, to officers 
 already carried on the rolls, reference should be made to tne roll where certified 
 copies of the officer's orders may be found. This should also be done in every case 
 where an officer changes from a nonbenefit to a benefit statua under the act by rea- 
 son of marriage, etc. 
 
 10/26/18. 
 
 • 
 
A^PENDiA 20-1 
 
 136' Bvirhm-v-idf^ xao* 
 
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 lOO* 
 
 80° 
 
 70" 
 
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 \MEAN MINIMUM T^^EMPERATURE 
 
 \ \ 
 
 DECEMBER, JANUARY AND FEBRUARY 
 
 \ \ 
 
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 ZONfip OF EQU.iJ^«Ml'^KATUUE 
 
 — Sean minimum t,EBrE3>.ATL'RF. 
 
 \ \ 
 
 UECEJlBER, JANUARY AND FRBRl'ARY 
 
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 60 
 
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INTENTIONAL SECOND EXPOSURE 
 
 Api^ENDIX 20-2 
 
 130' 
 
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 105' 
 
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APt^ENDIX 20-2 
 
 
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 ZONES OF EQUAL TElTPERATtRE 
 
 MEAN MINIMUM TEMPERATURE ' 
 
 i 
 
 APRIL, MAY AND OCTOBER 
 
 Aff->fn\r,'/jf/, n.ifiii!inn .^f.t 
 
INTENTIONAL SECOND EXPOSURE 
 
 APPENDIX 20-2 
 
 / 
 
 
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 Mr- V ( Urr„nl ■ ^^^^P^^"-"'" ZONES OF EQUAL, TEJVrPERATt RE 
 
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 ^EAN MINIMUM TEMPERATUKE 
 
 APRIL, MAY AND OCTOBER 
 
 Ft DeSui. 
 
 
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APPENDIX 20-4 
 
 
 
 "^ L--^^ <"°^^^"';;.';''.o2 
 
 AHnrnK(o/jH> I'.;ihiii4>iv ,\/,f 
 
INTENTIONAL SECOND EXPOSURE 
 
 APPEiNDlX 20-4 
 
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 Wr'"' ZOI^ES OF30lIAl^tFEMl>ERA rUKE 
 
 "^^ .^EAN MINIMUM T^MPERATrRE 
 
 ^^ II NK, jn ^ . AUGUST VnI> SEPTEMBER 
 
 %A 
 
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 ANilfll Kltilj/h .'::-ii,.,, ■ 
 
SEC. 53.^— OFFICERS PAY ACCOUNTS. 
 
 318b 
 
 Daily rates of commutation of quarters — iViat;y. 
 
 • 
 
 Days. 
 
 Ensigns, 
 2 rooms. 
 
 Lieuten- 
 ants 
 (junior 
 grade), 
 3 rooms. 
 
 Lieuten- 
 ants, 4 
 rooms. 
 
 Lieuten- 
 ant com- 
 manders, 
 5 rooms. 
 
 Com- 
 manders, 
 6 rooms. 
 
 Cap- 
 tains, 7 
 rooras. 
 
 Rear ad- 
 mirals 
 (second 
 nine), 8 
 
 rooms. 
 
 • 
 
 Rear admi- 
 rals (first 
 nine), chiefs 
 of bureaus, 
 and Judge 
 Advocate 
 General, 9 
 rooms. 
 
 Vice 
 admirals, 
 (second 
 in com- 
 mand of 
 fleet), 10 
 rooms. 
 
 Admirals 
 in com- 
 mand of 
 fleet, and 
 Chief of 
 Naval 
 Opera- 
 tions, 11 
 rooms. 
 
 
 $24 per 
 month. 
 
 $36 per 
 month. 
 
 $48 per 
 month. 
 
 $60 per 
 month. 
 
 $72 per 
 month. 
 
 $84 per 
 month. 
 
 $96 per 
 month. 
 
 $108 per 
 month. 
 
 $120 per 
 month. 
 
 $132 per 
 month. 
 
 1 
 2 
 3 
 4 
 5 
 
 $0.80 
 1.60 
 2.40 
 3.20 
 4.00 
 
 $1.20 
 2.40 
 3.60 
 4.80 
 6.00 
 
 $1.60 
 3.20 
 4.80 
 6.40 
 8.00 
 
 $2.00 
 4.00 
 6.00 
 8.00 
 
 10.00 
 
 $2.40 
 4.80 
 7.20 
 9.60 
 
 12.00 
 
 $2.80 
 
 5.60 
 
 8.40 
 
 1L20 
 
 14.00 
 
 $3.20 
 
 6.40 
 
 9.60 
 
 12.80 
 
 16.00 
 
 $3.60 
 7.20 
 10.80 
 14.40 
 18.00 
 
 $4.00 
 8.00 
 12.00 
 16.00 
 20.00 
 
 $4.40 
 8.80 
 13.20 
 17.60 
 22.00 
 
 ft 
 7 
 8 
 9 
 10 
 
 4.80 
 5.60 
 6.40 
 7.20 
 8.00 
 
 7.20 
 
 8.40 
 
 9.60 
 
 10.80 
 
 12.00 
 
 9.60 
 n.20 
 12.80 
 14.40 
 16.00 
 
 12.00 
 14.00 
 16.00 
 18.00 
 20.00 
 
 14.40 
 16.80 
 19.20 
 21.60 
 24.00 
 
 16.80 
 19.60 
 22.40 
 25.20 
 28.00 
 
 19.20 
 22.40 
 25.60 
 28.80 
 32.00 
 
 21.60 
 25.20 
 28.80 
 32.40 
 36.00 
 
 24.00 
 28.00 
 32.00 
 36.00 
 40.00 
 
 26.40 
 30.80 
 35.20 
 39.60 
 44.00 
 
 11 
 
 12 
 13 
 14 
 15 
 
 8.80 
 
 9.60 
 
 10.40 
 
 11.20 
 
 12.00 
 
 13.20 
 14.40 
 15.60 
 16.80 
 18.00 
 
 17.60 
 19.20 
 20.80 
 22.40 
 24.00 
 
 22.00 
 24.00 
 26.00 
 28.00 
 30.00 
 
 28.40 
 28.80 
 3L20 
 33.60 
 36.00 
 
 30.80 
 33.60 
 36.40 
 39.20 
 42.00 
 
 35.20 
 38.40 
 41.60 
 44.80 
 48.00 
 
 39.60 
 43.20 
 46.80 
 50.40 
 54.00 
 
 44.00 
 48.00 
 52.00 
 56.00 
 60.00 
 
 48.40 
 52.80 
 57.20 
 61.60 
 66.00 
 
 16 
 17 
 18 
 19 
 20 
 
 12.80 
 13.60 
 14.40 
 15.20 
 16.00 
 
 19.20 
 20.40 
 21.60 
 22.80 
 24.00 
 
 25.60 
 27.20 
 28.80 
 30.40 
 32.00 
 
 32.00 
 34.00 
 36.00 
 38.00 
 40.00 
 
 38.40 
 40.80 
 43.20 
 45.60 
 48.00 
 
 44.80 
 47.60 
 50.40 
 ( 53.20 
 56.00 
 
 51.20 
 54.40 
 57.60 
 60.80 
 64.00 
 
 57.60 
 61.20 
 64.80 
 68.40 
 72.00 
 
 64.00 
 68.00 
 72.00 
 76.00 
 80.00 
 
 7a 40 
 74.80 
 79.20 
 83.00 
 8a 00 
 
 21 
 22 
 23 
 24 
 25 
 
 16.80 
 17.60 
 18.40 
 19.20 
 20.00 
 
 25.20 
 26.40 
 27.60 
 28.80 
 3a 00 
 
 33.60 
 35.20 
 36.80 
 38.40 
 40.00 
 
 42.00 
 44.00 
 46.00 
 48.00 
 50.00 
 
 50.40 
 52.80 
 55.20 
 57.60 
 60.00 
 
 58.80 
 61.60 
 64.40 
 67.20 
 70.00 
 
 67.20 
 70.40 
 73.60 
 76.80 
 80.00 
 
 75.60 
 79.20 
 82.80 
 86.40 
 90.00 
 
 84.00 
 88.00 
 92.00 
 96.00 
 100.00 
 
 92.40 
 
 90.80 
 
 101.20 
 
 105.60 
 
 iiaoo 
 
 26 
 27 
 28 
 29 
 30 
 
 20.80 
 21.60 
 22.40 
 23.20 
 24.00 
 
 31.20 
 32.40 
 33.60 
 34.80 
 36.00 
 
 41.60 
 43.20 
 44.80 
 46.40 
 48.00 
 
 52.00 
 54.00 
 56.00 
 58.00 
 60.00 
 
 62.40, 
 
 64.80 
 
 67.20 
 
 69.60 
 
 72.00 
 
 72.80 
 75.60 
 78.40 
 8L20 
 84.00 
 
 83.20 
 86.40 
 89.60 
 92.80 
 96.00 
 
 93.60 
 
 97.20 
 
 100.80 
 
 104.40 
 
 108.00 
 
 104.00 
 108.00 
 112.00 
 116.00 
 120.00 
 
 114.40 
 11&80 
 123.20 
 127.00 
 132.00 
 
 10/26/18. 
 
318F 
 
 CHAP. XI. — ^DISBUBSING — ^PAY BOLLS. 
 Zone index — Beat. 
 
 December, 
 January, 
 February. 
 
 Zone. 
 
 Annapolis. Md 
 
 Atlanta, ua 
 
 Baltimore, Md 
 
 Boston, Mass 
 
 Bremerton, Wash 
 
 Buffalo, N.Y 
 
 Charleston, S. C 
 
 Chicago, HI 
 
 Clnciimati, Ohio 
 
 Cleveland. Ohio , 
 
 Denver, Colo , 
 
 Detroit, Mich 
 
 Houston, Tex 
 
 Indianhc^, Md 
 
 Joplin, Mo 
 
 Key West, Fla 
 
 Leavenworth, Kans... 
 
 Los Aneeles, Cal , 
 
 Mare Island, Cal , 
 
 New Orleans, La 
 
 Newport, R. I 
 
 New York, N.Y , 
 
 Norfolk, Va 
 
 Pensacola, Fla 
 
 Philadelphia, Pa 
 
 Pittsburgh, Pa 
 
 Portland. Oreg 
 
 Port Royal, S. C 
 
 Portsmouth, N. H . . . 
 
 St. Louis, Mo 
 
 St. Paul, Minn 
 
 Salt Lake City, Utah. 
 
 San Diego, Cal 
 
 San Francisco, Cal . . . 
 
 Seattle. Wash 
 
 Washington, D.C.... 
 Winthrop, Md 
 
 March, 
 November. 
 
 April, May, 
 October. 
 
 Zone. 
 
 Athens, Greece 
 
 Belfast, Ireland 
 
 Berlin, Germany 
 
 Berne, Switzerland 
 
 Bnissels, Belgium 
 
 Bucharest, Roumania — 
 Buenos Aires, Argentina. 
 Constantinople, Turkey.. 
 Copenhagen, Denmark... 
 
 The Hague, Holland 
 
 Hawaiian Islands 
 
 London, England 
 
 Madrid, Spain 
 
 Mexico City, Mexico 
 
 Nagasaki, Japan 
 
 Paris, France 
 
 Peking, China 
 
 Petrograd, Russia 
 
 Quito, Ecuador 
 
 Romie, Italy 
 
 Santiago, Chile 
 
 Saumur, France 
 
 Shanghai, China 
 
 Sofia, Bulgaria 
 
 Stockholm, Sweden 
 
 6 
 7 
 6 
 6 
 7 
 6 
 S 
 6 
 7 
 • 
 • 
 6 
 8 
 7 
 6 
 8 
 6 
 8 
 8 
 8 
 6 
 6 
 7 
 8 
 6 
 6 
 7 
 8 
 6 
 8 
 5 
 6 
 8 
 8 
 7 
 7 
 7 
 
 8 
 
 7 
 
 5 
 
 5 
 
 6 
 
 5 
 
 8 
 
 6 
 
 6 
 
 6 
 
 8 
 
 6 
 
 7 
 
 7 
 
 8 
 
 7 
 
 5 
 
 5 
 
 8 
 
 6 
 
 8 
 
 7 
 
 8 
 
 5 
 
 S 
 
 Zone. 
 
 10 
 11 
 10 
 10 
 10 
 10 
 11 
 10 
 10 
 10 
 9 
 10 
 11 
 10 
 11 
 11 
 10 
 
 11 
 
 10 
 
 11 
 
 10 
 10 
 
 11 
 11 
 
 10 
 10 
 10 
 
 11 
 
 10 
 10 
 10 
 10 
 
 11 
 
 10 
 10 
 10 
 10 
 
 June, July, 
 
 August, 
 September. 
 
 11 
 
 10 
 
 10 
 
 10 
 
 10 
 
 9 
 
 12 
 
 10 
 
 9 
 
 9 
 
 8 
 
 10 
 
 10 
 
 10 
 
 12 
 
 10 
 
 10 
 
 9 
 
 11 
 
 11 
 
 12 
 
 10 
 
 12 
 
 9 
 
 9 
 
 Zone. 
 
 ^* 
 
 18 
 
 IS 
 
 18 
 
 IS 
 
 13 
 
 IS 
 
 IS 
 
 IS 
 
 IS 
 
 IS 
 
 13 
 
 IS 
 
 IS 
 
 IS 
 
 IS 
 
 IS 
 
 IS 
 
 IS 
 
 13 
 
 U 
 
 IS 
 
 IS 
 
 IS 
 
 IS 
 
 IS 
 
 IS 
 
 13 
 
 IS 
 
 IS 
 
 IS 
 
 IS 
 
 13 
 
 IS 
 
 13 
 
 IS 
 IS 
 
 IS 
 IS 
 13 
 13 
 13 
 13 
 
 4 
 IS 
 13 
 13 
 IS 
 13 
 13 
 IS 
 IS 
 13 
 13 
 13 
 IS 
 IS 
 
 4 
 13 
 IS 
 IS 
 If 
 
 • • 
 
 SEC. 53. — OPFICEBS' PAY ACCOUNTS. 
 
 Zone index — Heat — Continued. 
 
 318G 
 
 Tientsin, China 
 
 Tokyo, Japan 
 
 Vienna, Austria 
 
 ALL YEAB ROUND. 
 
 Baguio and Camp Keithly, Pliilippine Islands 
 
 Bogota, Colombia 
 
 Cuba 
 
 Dominican Republic 
 
 Guam, Ladrone Islands 
 
 Guatemala City, Guatemala 
 
 Haiti 
 
 Lima, Peru 
 
 Monrovia, Liberia 
 
 Nicaragua 
 
 Panama Canal Zone 
 
 Philippine Islands, except Baguio and Camp Keithly 
 
 Porto Rico 
 
 Riode Janiero, Brazil 
 
 Vera Cruz, Mexico 
 
 Virgin Islands 
 
 December, 
 January, 
 February. 
 
 Zone. 
 
 12 
 12 
 13 
 13 
 13 
 12 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 
 March, 
 November. 
 
 Zone. 
 
 April, May, 
 October. 
 
 June. July, 
 
 August, 
 Septembisr. 
 
 Zone. 
 
 13 
 12 
 13 
 13 
 13 
 13 
 IS 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 
 10 
 
 10 
 10 
 
 12 
 12 
 13 
 13 
 13 
 12 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 
 Zone. 
 
 13 
 
 ts 
 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 13 
 
 "For purposes of commutation of heat that part of California lyinc^ west of the 
 one hundred and twenty-second degree of longitude and north of 37** 3(K of latitude 
 shall be considered as in zone No. 10 for the months of April, May, and October." 
 (Par. 2536, Manual for Quartermaflter Corps, U. S. Army, 1916.) 
 
 10/26/18. 
 
 10/26/18. 
 
318H 
 
 CHAP. XI. — DISBURSING — PAY ROLLS. 
 Table of commutation of heat and light allowances. 
 
 Ro(Bns 
 
 S 
 
 December, January, and 
 February. 
 
 March and November. 
 
 Zone 1. 
 
 Heat. 
 Light. 
 
 Total. 
 
 Heat.. 
 Light. 
 
 S9.35 
 L20 
 
 10.55 
 
 15.10 
 L70 
 
 Zone 2. Zones. 
 
 $8.85 
 1.20 
 
 10.05 
 
 14.10 
 1.70 
 
 Total. 
 
 Heit., 
 Light. 
 
 Total. 
 
 Heat., 
 Light. 
 
 Total. 
 
 16.80 
 
 20.40 
 2.25 
 
 22.65 
 
 24.40 
 2.75 
 
 Zone 4. Zone 5. Zone 6 
 
 $8.50 
 L20 
 
 9.70 
 
 13.30 
 L70 
 
 $8.15 
 L20 
 
 9.35 
 
 12.30 
 L70 
 
 15.80 
 
 18.90 
 2.25 
 
 2L15 
 
 27.15 
 
 22. SO 
 2.75 
 
 Heat., 
 Light. 
 
 Total. 
 
 Heat., 
 Light. 
 
 28.00 
 3.25 
 
 3L25 
 
 3L50 
 3.80 
 
 25.55 
 
 26.50 
 3.25 
 
 15.00 
 
 17.10 
 2.25 
 
 19.35 
 
 2L0O 
 2.75 
 
 $9.00 
 L20 
 
 10.20 
 
 14.80 
 L70 
 
 Zone 7. 
 
 $8.60 
 L20 
 
 9.80 
 
 14.00 
 
 16.20 
 2.25 
 
 18.45 
 
 19.40 
 2.75 
 
 23.75 
 
 29.75 
 
 24.25 
 3.25 
 
 27.50 
 
 Total 35.30 
 
 29.70 
 3.80 
 
 8 
 
 Heat.. 
 Light. 
 
 Total. 
 
 Heat.. 
 Light. 
 
 Total. 
 
 10 
 
 11 
 
 Heat., 
 Light. 
 
 Total. 
 
 35.00 
 4.30 
 
 39.30 
 
 38.40 
 4.85 
 
 43.25 
 
 33.50 
 
 32.90 
 4.30 
 
 37.20 
 
 27.00 
 3.80 
 
 30.80 
 
 22.15 
 
 16.50 
 
 19.65 
 2.25 
 
 13.80 
 L70 
 
 $8.35 
 L20 
 
 9.55 
 
 15.50 
 
 12.40 
 L70 
 
 14.10 
 
 Zones. 
 
 $7.25 
 L20 
 
 8.45 
 
 10.90 
 1.70 
 
 21.90 
 
 23.80 
 2.75 
 
 26.55 
 
 22.50 
 3.25 
 
 25.75 
 
 27.25 
 3.25 
 
 30.50 
 
 18.15 
 2.25 
 
 20.40 
 
 22.20 
 2.75 
 
 24.95 
 
 16.35 
 2.25 
 
 18.60 
 
 19.80 
 2.75 
 
 22.55 
 
 12.60 
 
 14.10 
 2.25 
 
 16.35 
 
 17.00 
 2.75 
 
 25.50 
 3.25 
 
 25.20 
 3.80 
 
 29.00 
 
 29.75 
 4.30 
 
 36.00 
 
 4.85 
 
 41.85 
 5.35 
 
 40.85 
 
 39.15 
 5.35 
 
 Heat., 
 Light. 
 
 Total. 
 
 Heat., 
 Light. 
 
 Total. 
 
 47.20 
 
 45.00 
 5.90 
 
 50.90 
 
 47.85 
 6.40 
 
 54.25 
 
 44.50 
 
 34.06 
 
 32.40 
 4.85 
 
 37.25 
 
 27.65 
 4.30 
 
 3L95 
 
 30. CO 
 3.80 
 
 28.75 
 
 28.50 
 3.80 
 
 34.40 
 
 33.95 
 4.30 
 
 38.25 
 
 29.60 
 
 4.85 
 
 35.10 
 5.35 
 
 40.45 
 
 42.00 
 5.90 
 
 47.90 
 
 44.55 
 6.40 
 
 60.95 
 
 37.50 
 5.90 
 
 43.40 
 
 34.45 
 
 3L50 
 5.35 
 
 37.20 
 
 4.85 
 
 42.06 
 
 32.30 
 
 23.00 
 3.25 
 
 26.25 
 
 26.10 
 3.80 
 
 31.50 
 4.30 
 
 35.80 
 
 34.40 
 4.85 
 
 40.50 
 5.35 
 
 39.25 
 
 29.90 
 
 19.75 
 
 19.50 
 3.25 
 
 22.75 
 
 21.90 
 3.80 
 
 28.70 
 4.30 
 
 33.00 
 
 3L20 
 4.85 
 
 37.35 
 5.35 
 
 36.85 
 
 33.00 
 5.90 
 
 40.15 
 6.40 
 
 46.55 
 
 38.90 
 
 34.65 
 6.40 
 
 41.05 
 
 45.85 
 
 43.50 
 5.90 
 
 49.40 
 
 45.65 
 6.40 
 
 52.05 
 
 42.70 
 
 40.00 
 5.90 
 
 45.90 
 
 42.90 
 6.40 
 
 36.05 
 
 25.70 
 
 24.15 
 4.30 
 
 28.45 
 
 26.40 
 
 4.85 
 
 33.75 
 5.35 
 
 39.10 
 
 36.50 
 5.90 
 
 3L25 
 
 28.35 
 6.35 
 
 33.70 
 
 42.40 
 
 49.30 
 
 38.50 
 6.40 
 
 44.90 
 
 30.50 
 5.90 
 
 36.40 
 
 32.45 
 6.40 
 
 38.85 
 
 Note —For stations located in the Tropics, rates for light for each month of the 
 Julv August, and September increased by 30 per cent. For posts located in Alaska, 
 Mav June July, August, and September, and increased 90 per cent for the months 
 in the South Temperate Zone the allowances shown in above table wiU be reversed 
 Konea- commutation of light is computed according to months only. 
 
 The forec-oing table is based on allowances for a lull month. Commutation of h^t 
 actual number of days in the month for which settlement is made. (18 Comp. 908.) 
 
 10/26/18 
 
 fc 
 
 SEC. 53. — OFFICERS PAY ACCOUNTS. 
 Table of commutation of heat and light allowance*. 
 
 319 
 
 Apsil and May. 
 
 October. 
 
 June, July, August, 
 and September. 
 
 Rooms. 
 
 Zone 9. 
 
 Zone 10. 
 
 Zone 11. 
 
 Zon^9. 
 
 Zone 10. 
 
 Zone 11. 
 
 Zone 12. 
 
 Zone 13. 
 
 
 $7.75 
 .80 
 
 $7.65 
 .80 
 
 $6.80 
 .80 
 
 $7.75 
 L20 
 
 $7.65 
 1.20 
 
 $6.80 
 1.20 
 
 $7.55 
 .80 
 
 $6.80 
 .80 
 
 1 
 
 8.55 
 
 8.45 
 
 7.60 
 
 8.95 
 
 8.85 
 
 8.00 
 
 8.35 
 
 7.60 
 
 
 12.10 
 L15 
 
 11.70 
 L15 
 
 8.50 
 L15 
 
 12.10 
 1.70 
 
 11.70 
 1.70 
 
 8.50 
 1.70 
 
 1L40 
 1.15 
 
 8.50 
 L15 
 
 1 
 
 13.25 
 
 12.85 
 
 9.65 
 
 13.80 
 
 13.40 
 
 10.20 
 
 12.55 
 
 9.65 
 
 
 15.75 
 L50 
 
 15.30 
 L60 
 
 8.50 
 L50 
 
 15.75 
 2.25 
 
 15.30 
 2.25 
 
 8.50 
 2.25 
 
 14.40 
 L50 
 
 8.50 
 L50 
 
 S 
 
 17.25 
 
 16.80 
 
 10.00 
 
 18.00 
 
 17.55 
 
 10.75 
 
 15.90 
 
 10.00 
 
 
 19.00 
 
 L80 
 
 18.40 
 1.80 
 
 8.50 
 1.80 
 
 19.00 
 2.75 
 
 18.40 
 2.75 
 
 8.50 
 2.75 
 
 17.60 
 L80 
 
 8.50 
 L80 
 
 4 
 
 20.80 
 
 20.20 
 
 10.30 
 
 21.75 
 
 21.15 
 
 11.25 
 
 19.40 
 
 10.30 
 
 
 22.25 
 2.15 
 
 21.25 
 2.15 
 
 8.50 
 2.15 
 
 22.25 
 3.25 
 
 21.25 
 3.25 
 
 8.50 
 3.25 
 
 20.50 
 2.15 
 
 850 
 2.15 
 
 • 
 
 24.40 
 
 23.40 
 
 10.65 
 
 25.50 
 
 24.50 
 
 U.75 
 
 22.65 
 
 10.65 
 
 
 24.90 
 2.45 
 
 24.30 
 2.45 
 
 9.00 
 2.45 
 
 24.90 
 3.80 
 
 24.30 
 3.80 
 
 9.00 
 3.80 
 
 23.10 
 2.45 
 
 9.00 
 2.45 
 
 e 
 
 27.35 
 
 26.75 
 
 11.45 
 
 28.70 
 
 28.10 
 
 12.80 
 
 25.55 
 
 11.45 
 
 
 27.30 
 2.80 
 
 26.95 
 2.80 
 
 9.45 
 2.80 
 
 27.30 
 4.30 
 
 26.95 
 4.30 
 
 9.45 
 4.30 
 
 25.55 
 2.80 
 
 9.45 
 2.80 
 
 f 
 
 30.10 
 
 29.75 
 
 12.25 
 
 3L60 
 
 31.25 
 
 13.75 
 
 28.35 
 
 12.25 
 
 
 29.20 
 3.10 
 
 28.80 
 3.10 
 
 9.60 
 3.10 
 
 29.20 
 4.85 
 
 28.80 
 4.85 
 
 9.60 
 
 4.85 
 
 27.60 
 3.10 
 
 9.60 
 3.10 
 
 t 
 
 32.30 
 
 3L90 
 
 12.70 
 
 34.05 
 
 33.65 
 
 14.45 
 
 30.70 
 
 12.70 
 
 
 31.05 
 3.40 
 
 30.60 
 3.40 
 
 9.90 
 3.40 
 
 31.05 
 5.35 
 
 30.60 
 5.35 
 
 9.90 
 5.35 
 
 29.70 
 3.40 
 
 9.90 
 3.40 
 
 • 
 
 34.45 
 
 34.00 
 
 13.30 
 
 36.40 
 
 35.95 
 
 15.25 
 
 33.10 
 
 13.30 
 
 
 32.50 
 3.75 
 
 32.00 
 3.75 
 
 10.00 
 3.75 
 
 32.50 
 5.90 
 
 32.00 
 5.90 
 
 10.00 
 5.90 
 
 3L50 
 3.75 
 
 10.00 
 3.75 
 
 10 
 
 36.25 
 
 35.75 
 
 13.75 
 
 38.40 
 
 37.90 
 
 15.90 
 
 35.25 
 
 13.75 
 
 
 34.10 
 4.05 
 
 33.55 
 4.05 
 
 10.45 
 
 4.05 
 
 34.10 
 6.40 
 
 33.55 
 6.40 
 
 10.45 
 6.40 
 
 33.00 
 4.05 
 
 10.45 
 4.05 
 
 u 
 
 38.15 
 
 37.60 
 
 14.50 
 
 40.50 
 
 39.95 
 
 16.85 37.05 14.50 
 
 
 year will be the amounts given in the above table for the months of April, May, June, 
 above amounts for light will be decreased 30 per cent for the months of April, 
 of October, November, December, January, February, and March. For staUons 
 with respect to seasons. Commutation of heat is computed according to months and 
 
 and light allowances for fractional parts of a month are computed on the basis of the 
 10/26/18 
 
320 
 
 CHAP. XI. — DISBURSING — PAY ROLLS. 
 
 851. Payments to Ofllcers.— (Cash and checla, see pare. ^67. 768.) J 'The 
 laws in mostcases provide simply for the payment of an annual sum to ofi^e^ ^ut 
 both public and pnvate convenience requu-e, and custom has fully established, 
 the pmctice of pa^g officers once a month, and this is now to bo regarded as the 
 authorized rule of the service." (N. R. 438&-1.) 
 
 "Officers traveling abroad or residing in remote parts of the co^f ^J^^ *^,^Yn?J? 
 pleasure or convenience, where the ordinary methods of payments can not apply, 
 mustthemselves bear the delay, inconvenience, and expense which may be caused 
 Sereby and they must also evidence the fact of their right to pay by their offici^ 
 ri4ature made on the date to which payment is desired This,, however does not 
 Wy to officers on duty at places where it is nec^ry that their accounts be kept 
 bv officers of the Pay Corps stationed elsewhere; m such c^es checks for pay for- 
 ^d^ on the date pay is^ue without evidence from the officer to whom it is due 
 that he is on that date entitled to it. " (N. R. 4385-2.) 
 
 852. Transfers.— "The transfer of an officer's account from one officer of the 
 Pay Corps to another shall be made directly. If there is an allotment the officer 
 making the transfers shall note thereon the monthly sum allotted, with the place 
 of payment and the date of expiration." (N. I. 489Q-2.) ♦ j *« 
 
 "When an officer is granted leave of absence, placed on furlough, «' directed to 
 await ordere, his account shall be transferred to tlie disbursmg officer of such shore 
 station as he may prefer. " (N. R. 4120-2.) . 
 
 853. Settlements-Dismissal or resignation.— "Officers dismissed or resign- 
 ing shall be paid, including the date they receive official notice of dismissal or ac- 
 ceptance of resignation, unless another date is specified as the opej^om whi^ it 
 a5i Lke effect.^The proper officer of the Pay Corps shall be notified by the officer 
 under whom the dismissed or resigning officer is servmg, of such final date. (IN . n. 
 
 864. Vouchers.— "Before an officer of the Pay Corps can receive credit for 
 a payment made to an officer for any service he must produce the order under which 
 the service has been performed, or a copy thereof with aU mdorsemente, certified 
 by the officer to be such, together with a certificate by the officer of ^e time at which 
 he left his domicile or station to enter upon such duties. The officer making the 
 payment shall always inspect the original order and satisfy himself that all mdorse- 
 ments are embraced in the certified copy. " (N. I. 4885.) 
 
 • 
 
 ^ < Section 54.— MARINES' PAY ACCOUNTS. 
 
 Note. — See also precedins sections, where applicable. 
 
 861. Pay rolls and accounts. — 
 
 /. Marine officers accounts will be carried on the rolls of the supply officer of 
 the vessel, in the same manner as officers and enlisted men of the Navy. 
 
 2. Enlisted men — pay rolls. — " He [the marine officer] shall prepare and sub- 
 mit, in the same manner and on the siime form as is provided for the payment 
 of marines at shore stations, [semi-] monthly pay rolls, in duplicate, to the 
 supply officer of the ship, retaining a third copy, such rolls to show in the 
 column of * Remarks ' all necessary data to support any extra credits appear- 
 ing thereon ; the original, when approved by the commanding officer of the ship, 
 will constitute the supply officer's authority for the payment of the roll. After 
 payment has been accomplished he shall make such corrections in the retained 
 roll as are necessary to make it agree with the original as audited and settled 
 by the supply officer, make the necessary entries in the * Service Record Book,* 
 obtain the certificate of the supply officer, in the space provided, to the effect 
 that said roll is a copy of the roll upon which payment was made, after which 
 he shall transmit the same to the paymaster of the corps, U. S. Marine Corps, 
 through the Bureau of Supplies and Accounts." (N. I. 3645-2.) 
 
 It will not be necessary to obtain copies of orders or vouchers to support 
 extra credits appearing on the pay roll submitted by the commanding officer of 
 marines. This does not apply to requests for credit or checkage from other 
 ships or stations, or similar requests from the Auditor for the Navy Depart- 
 ment, which should, in all cases, be filed with the pay roll. 
 
 Officers receiving notices of short credits in the accounts of enlisted men of 
 the Marine Corps will immediately make such credits on their rolls without 
 regard to the quarter during which the short credits occurred or upon whose 
 rolls the men in question were borne. 
 
 In cases where the men have been transferred before the notices of short 
 credits are received, requests for credits will be forwarded to the officers to 
 whom the accounts of the men were transferred. ( S. A. M. 3377. ) 
 
 Claims and disbursements, see paragraph 661 et seq. 
 
 The supply officer of the ship is charged with all the duties of auditing, 
 verifying, and settling the pay rolls of marines. The commanding officer of 
 the marine detachment is charged only with the preparation and submission 
 of the pay rolls and the certification of the facts upon which the credits and 
 debits thereon are based. The marine officer is in no sense a paymaster of 
 the marine detachment, and payments of marine rolls will be made by the 
 supply officer after he has audited and verified the names, rates, and balances 
 from previous rolls, and all debit and credit items, together with extensions, 
 etc., to see that such are correct and that such agree with the facts as certified 
 on the rolls or of record elsewhere in the case. (S. A. M., 2232.) 
 
 The pay rolls of marines will be filed with the supply officer's accounts for 
 the period in which the settlement was made, e. g., the pay roll covering the 
 period from September 1 to 30, being paid under the regulations on October 5, 
 would be a voucher to the account for the second quarter, and should be filed 
 therewith. (S. A. M., 2234-7.) 
 
 S. Allotments. — (Transfer of, see par. 861-8.) Allotments will be prepared 
 in duplicate and forwarded as provided in par. 724. They should be "ap- 
 
 5/24/17. 321 
 
322 
 
 CHAP. XI. — DISBURSING — PAY ROLLS. 
 
 proved and witnessed" by the commanding? officer or nonconnnissioned officer 
 
 ^"f^S^f^^^^^^ffi^willUn^-^^^^^ 
 
 ,J,|.,r WAV to include all deposits made by enlisted men of the Mai me Corps 
 .fc sh. rV^c'e^Lage on ro51s after «uch ch«.Uages have been umde on rolls 
 .nhmittnl for settlement. (Transfers, see 8. below.) (S. A. ii.. —\-> 
 
 5. ]"v«.r»y»^Pa"nents will be subject to the provisions regulating the 
 i««nit* nf monev to crew and marines (par. 761 et seq.). 
 
 Under ™Sl circumstances within the discretion of the commanding officer 
 If thfsliinSedLl money requisitions may be paid. Opposite such amounts 
 should be staS the words "paid on individual receipt." Should such a man 
 K^nsferr^blfore the rendition of the monthly roll upon which the charge is 
 to bLmade% account will be extended on the roll to include f^f^^^^^l^^^^ 
 Ter and the amount of the payment charged thereon as f^f \^. ^f^^^^f ^^' P^^^^ 
 entry being made in the service-record book to show the state of «ie man s 
 «pr.o,inf as last settled to include the date of transfer. (S. A. M. 2233-7.) 
 
 The auditor's offi^^^ that pay receipts covering special payments be 
 
 fonvarS^r w[t^ the pay roll, as well as all pay receipts covering unsigned 
 
 """^f^cioihina —The supply officer at the end of each month will prepare an 
 invoice in trfplicate accompanying same by individual receipts) for all items of 
 c^otMng and small stores that kre to be charged on the naonth ly pay roll by the 
 «,mmand1ng officer of the marine detachment. This invoice will be receipted by 
 S™?omS?ng officer of the marine detachment. When men are transferred 
 u^fchTr^Sl nothing will be promptly invoiced in a similar manner. (See par. 
 
 ^men pay accounts are ^^^l^^' }^rT'^^^'^ ^* ''''''°* ''^"'''' '""^ 
 fiftthinff receipts to be forwarded. (S. A. M., ^r^dd-^.; ,,, . ^, 4. ^* 
 
 7 "eaS /or c//6cfca.ae.-Requests for checkage or credit in tlie accounts of 
 eJisted men of the Marine Corps, addressed to another officer to cover differ- 
 !^« in nav or allowances (short credited or overpaid) which the supply officer 
 hSf d'^^sco^erfon c^^^^^^^ submitted to or settled by him. or which come 
 
 tn^ls attention through the administrative analysis of the marine pay roll, or 
 ISro leh the audiWs stateme of differences upon settlement of the account. 
 Sf be made out and signed by the supply officer of the ship or station who 
 Stt?^ thrrolls upon which the short credits or overpayments appeared. 
 
 ^\4i;.,fre^uSs for checkage or credit are received from other officers it is the 
 dn?v o? [S supplVoS and not the marine officer, to certify to the accom- 
 ^vl^infnfS requests such certification to be made after proper entries 
 gavrac» ^n Zd^^^^^^^ rolls submitted to him for settlement. (S. A. M.. 
 
 ^^it the men have been transferred, the requests will be forwarded to the 
 4Krl^ ^t^ whfim the accounts were transferred. (S. A. M., 6611.) 
 ""^rrraZf^T-^^^^^^nsfer pay accounts are required for enlisted men of 
 *>« J«Hnt ro^s except in the cases of dead men, deserters, and general court- 
 Sar^alTiSS transferred" (N. I. 4890-3), for which see subparagraph 9, 
 
 **^TTthe case of men leaving their rolls by tran.sfer to another ship or station, 
 
 Jomifn^ officers of marines shall furnish supply officers a copy of the report 
 
 SXns?e?, trenable t^^^ to transfer the deposit record books and allotments 
 
 '"'""wLra^'marlnl'detfchmeTi^^^ on shore to duty requiring the serv- 
 
 , ^i^« mflrine navmaster the accounts of such officers and enlisted persons of 
 fo^xl^^f accomp^^^^^^^^ attached to said detachment shall be regularly 
 
 ^^^ ^fp^M to and carried by the marine paymaster, and they shall be paid in 
 Kme mannefas the o^^^^^ and men of the Marine Corps with whom they 
 are serving." (N. R. 4426.) 
 5/24/17. 
 
 SEC. 54. — marines' PAY ACCOUNTS. 
 
 323 
 
 Upon receipt of such copy of this report it is the duty of the supply officer 
 to transfer the deposit record books and allotments of such men to the supply 
 officer of the ship or station to which the men are transferred, and at the same 
 time to prepare an invoice in triplicate (accompanying the same by individual 
 receipts) for any items of clothing or small stores that may not have been 
 charged to the marine on rolls rendered prior to the transfer, which invoice will 
 be signed by the commanding officer of the marine detachment (S. A. M. 
 2233-i.) 
 
 In transferring allotments and deposit record books of marines, supply officers 
 will use Marine Corps Forms N. M. C. 658 and 659, respectively, for this pur- 
 pose. (S. A. M. 2233^.) 
 
 In the case of marines transferred to a shore station within the continental 
 limits of the United States, when it is impracticable for the supply officer to 
 make advance charges for allotments as provided in paragraph 728, he will, 
 for his own protection, transfer the allotment to the marine paymaster of said 
 station for stoppage by the latter. ( S. A. M. 2234. ) ( See instructions, par. T24, 
 where to send accounts, etc.) 
 
 9. Dead men, deserters, and general court-martial prisoners. — ^The supply 
 officer will transfer the accounts of dead men, deserters, and general court- 
 martial prisoners, after receipt of a detailed statement of the account of such 
 marines prepared on Form N. M. C. 90, which is to be furnished the supply 
 officer by the commanding officer of the marine detachment (as required by N. I. 
 4904). (See also S. A. M. 2233.) 
 
 Transfer accounts of deserters shall be forwarded to Marine (Dorps head- 
 quarters. (N. I. 4902-1.) 
 
 10. Diseharges. — Commanding officers of marines afloat shall furnish supply 
 officers of ships with a statement (Form N, M. C. 90) of the accounts (including 
 clothing) of any marines borne upon their books who are to be discharged for 
 any cause whatsoever. (N. I. 4904.) (S. A. M. 2233.) 
 
 The supply officer will prepare final settlements on the Marine (Uorps Form 
 N. M. C. 423, using the data furnished him on Form N. M. C. 90 as the basis 
 for its preparation, including also complete data as to the transportation fur- 
 nished or travel allowance paid (see par. 870) and the amount of deposits and 
 interest thereon. 
 
 862. Pay, marine officers. — 
 
 1. Pay table. — "The pay of officers of the Marine Corps shall be as provided 
 in this article : 
 
 Major general, commandant $S, 000 
 
 Colonels, line and staff __ 4,000 
 
 Lieutenants colonels, line and staff 3, 500 
 
 Majors, line and staff 3,000 
 
 Captains, line and staff ' 2,400 
 
 First lieutenants and leader of band 2,000 
 
 Second lieutenants 1, 7Q0 
 
 (N. R. 4441-2.) 
 
 "The officers of the Marine Corps shall be entitled to receive the same pay 
 and allowances * * * as are or may be provided by or in pursuance of law 
 for officers * * * of like grades in the Infantry of the Army. (Sec. 1612, 
 R. S.) " (N. R. 4441-3.) 
 
 2. Increase for longevity. — " There shall be allowed and paid to each commis- 
 sioned officer below the rank of brigadier general, including chaplains and others 
 having assimilated rank and pay, ten per centum of their current yearly pay 
 for each term of five years' service. (Sec. 1262, R. S.)" (N. R. 4441-4a.) 
 
 " The total ampunt of such increase for length of service shall in no case ex- 
 ceed forty per centum of the yearly pay of the grade as provided by law. ( Sec. 
 1263, R. S.)" (N. R. 4441-4b.) 
 
 " In no case shall the pay of a colonel exceed five thousand dollars a year ; 
 the pay of a lieutenant colonel exceed four thousand five hundred dollars a year, 
 
 5/24/17. 
 
324 
 
 CHAP. XI. — DISBUKSING PAY BOLLS. 
 
 or the pay of a major exceed four thousand dollars a year. (Sec. 1267, R. S., afl 
 amended by act of May 11, 1908.)" (N. R. 4441-4c.) , • ^ 
 
 " Longevity pay of officers is computed from date of acceptance of appoint- 
 ment, and includes all service in the Army, Navy, or Marine Corps. (N. R. 
 
 1111 Id ) 
 
 3 Pay on leave.—*' Officers when absent on account of sickness or wounds, or 
 lawfully absent from duty and waiting orders, shall receive full pay, when 
 absent with leave, for other causes, full pay during such absence not exceedmg 
 in the aggregate thirty days in one year, and half pay during such absence 
 exceedinithirty days in one year. When absent without leave, they shall forfeit 
 all pay during such absence, unless the absence is excused as unavoidable, (bee. 
 1 '?(^n R. S V ( N R 4441— 5a ) 
 
 " In the' discretion' of the Secretary of War, leave of absence without deduc- 
 tion of pay and allowances may be extended to four months if taken only once 
 ill four years. (Act July 29, 1876; 19 Stat., 102.)" (N R. 4441-5b.) 
 
 Rules of auditor governing checkages on account of absence with or without 
 leave, see paragraph 771. For absence due to own misconduct see paragraph 
 
 A Increase for foreign service.—" Provided: That hereafter the pay proper of 
 all officers serving beyond the limits of the States comprising the Union and the 
 Territories of the United States contiguous thereto shall be increased ten per 
 centum over and above the rates of pay proper as fixed by law for time of 
 peace, and the time of such service shall be counted from the date of departure 
 from said States to the date of return thereto. (Act Mar. 2, 1901; 31 btat. 
 
 903)" (N. R. 4441-6a.) ^ . « a 
 
 '* Provided, That hereafter the laws allowing increase of pay to officers and 
 enlisted men for foreign service shall not JPP»y to^rvice in the Canal Zone, 
 Panama, or Hawaii or Porto Rico." (Act Aug. 24, 1912 ; 37 Stat., 5<6.) 
 
 5 Increase for sea duty.— "Thsit the increased compensation as now fixed 
 bv iaw for the Marine Ck)rps for foreign shore service shall hereafter be paid to 
 the officers and enlisted men of that Corps while on sea duty, in the same man- 
 ner and under the same conditions as is provided by the act approved May 
 thirteenth, nineteen hundred and eight, for officers of the Navy. (Act Mar. 
 
 3 1915 ) 
 ' An officer on sea duty does not receive ten per cent additional to his pay as 
 
 aid or for mounts. (Comp. Dec. June 4, 1915.) ^i, ,.**.• ^^ 
 
 6 Retired pay in time of war.— "I am of the opinion that * . * re- 
 tired officers of the Marine Corps above the rank of major when assigned to 
 active duty in time of war are entitled * * * to the full pay and allowances 
 of their grade." (Comp. Dec. April 30, 1917.) .. , ^ ^ 
 
 Officers and enlisted men of the Navy and Marine CJorps are not entitled to 
 additional pay for shore duties beyond seas when such shore duty is of a tem- 
 Dorarv nature performed en route to the shore duty to which originally ordered. 
 Aai officer on such temporary shore duty, however, is entitled to reimbursement 
 for thp actual expenses usually allowed while traveling with troops. (Comp. 
 
 Dec Anr 7 1915.) 
 
 When 'officers * * * are assigned to shore duty abroad they become 
 entitled to the additional pay when they start upon that duty. When the 
 orders to shore duty abroad are given before departure from the United 
 States the pay begins upon departure, but when given abroad the pay begins 
 nnon landing. (Ck)mp. Dec. June 5, 1914.) 
 
 Offi^rs are entitled to reimbursement of their mess bills from departure 
 from port of embarkation to arrival " at objective point" (Comp. Dec. June 5, 
 
 1914 ) * 
 
 " The ten per cent increase for foreign service is computed on all forms of 
 
 nay as distin^ished from allowances. (Sup. Ct, Mar. 13, 1905; Mills dec.)' 
 (N. R. 4441-^d.) 
 5/24/17. 
 
 SEC. 54. MARINES' PAY ACCOUNTS. 
 
 325 
 
 863. Pay— Enlisted men, Marine Corps.—" The enlisted men of the Marine 
 Corps shall be entitled to receive the same pay and bounty for reenlisting as 
 are or may be provided by or in pursuance of law for * * ♦ enlisted men 
 of like grades in the Infantry of the Army. (R. S., 1612.)" (N. R. 4442-3a.) 
 
 " Nothing contained in the act of May 11, 1908, shall be construed so as to 
 reduce the pay or allowances authorized by law on that date for any enlisted 
 man of the Marine Corps." (N. R. 4442-5.) 
 
 " Hereafter any soldier honorably discharged at the termination of an enlist- 
 ment period who reenlists within three months thereafter shall be entitled to 
 continuous-service pay as herein provided, which shall be in addition to the 
 initial pay provided for in this act * ♦ * : Provided, That hereafter any 
 soldier honorably discharged at the termination of his first or any succeeding 
 enlistment period who reenlists after the expiration of three months shall be 
 regarded as in his second enlistment ; that an enlistment shall not be regarded 
 as complete until the soldier shall have made good any time lost during an 
 enlistment period by unauthorized absences exceeding one day, but any soldier 
 who receives an honorable discharge for the convenience of the Government 
 after having served more than half of his enlistment shall be considered as hav- 
 ing served an enlistment period within the meaning of this act ; that the present 
 enlistment period of men now in service shall be determined by the number of 
 years' continuous service they have had at the date of the approval of this act, 
 under existing laws, counting three years to an enlistment, and the former 
 service entitling an enlisted man to reenlisted pay under existing laws shall be 
 counted as one enlistment period. (Army act, May 11, 1908.) The Army act 
 of August 24, 1912, provides that for all enlistments accomplished after Novem- 
 ber 1, 1912, four years shall be counted as an enlistment period in computing 
 continuous-service pay." (N. R. 4442-7.) 
 
 " Provided further, That in all enlistments hereafter accomplished under | 
 the provisions of this act three years shall be counted as an enlistment 
 period in computing continuous-service pay." (Army act June 3, 1916.) 
 
 An enlistment shall not be regarded as complete until the soldier shall have 
 made good any time in excess of one day lost by unauthorized absences, or on 
 account of disease resulting from his own intemperate use of drugs or alcoholic 
 liquors or other misconduct, or while in confinement awaiting trial or disposi- 
 tion of his case if the trial results in conviction, or while in confinement under 
 sentence. (Act Apr. 27. 1914.) 
 
 *' Provided, That an enlistment shall not be regarded as complete until 
 the enlisted man shall have made good any time in excess of one day lost 
 on account or sickness or disease resulting from his own intemperate use 
 of drugs or alcoholic liquors or other misconduct." (Act Aug. 29, 1916.) 
 
 Grade. 
 
 Sergeant major 
 
 Quartermaster sergeant 
 
 First sergeant 
 
 Drum major 
 
 Gunnery sergeant 
 
 Sergeant 
 
 Corporal 
 
 Drummer 
 
 Trumpeter 
 
 Private 
 
 Enlistment period. 
 
 First. 
 
 $45 
 
 30 
 21 
 
 15 
 
 Second. 
 
 $49 
 
 33 
 24 
 
 18 
 
 Third. 
 
 $53 
 
 36 
 27 
 
 21 
 
 Fourth. 
 
 $57 
 
 39 
 30 
 
 22 
 
 Fifth. 
 
 $61 
 
 42 
 
 3S 
 
 Sixth. 
 
 $65 
 
 45 
 36 
 
 24 
 
 Seventh. 
 
 $60 
 
 48 
 
 at 
 
 25 
 
 0/13/17. 
 
326 
 
 CHAP. XI. — DISBURSING — PAY ROLLS. 
 
 Except in the cases of men entering the Marine Corps ^^F^^^^J^^IJ^;'^^ 
 and after November 1, 1912 (Comp. Dec. Aug. 14, 1913), the enlistment pe- 
 rkKls '' for pirpurposes under the above table do not correspond with the 
 acTual te?Ls of enli^ment but will be computed in accordance with the Comp- 
 LoSei's dStsLs of August 8. 1908, and September 4, 1913 below c^ed^ 
 
 " In determining the enlistment period ot enlisteci men of the Mai ine Coips 
 for DurSs of pav under the act of May 11. 1908, as made applicable to tl e 
 Marine C^ps by section 1612 of the Revised Statutes, each three years of their 
 con"nuous sen L should be counted as one enlistment period without regard 
 to d?Srge and reenlistment, except that they must have remained continu- 
 ouslv in the service and their former service entitling them to reenlisted pay 
 ri Vhich^wfs not^^^^^ with their Present service ^ould be cou^^ as 
 
 one enlistment period only." (15 Comp. 79 [syllabus], Aug. 8, 1908, text of 
 
 *''?hfpVo\'fsion''of m^^^^ August 24, 1912, relative to the four-year enlist- 
 ment peri^ is construed as "effective (in the case of enlisted men serving m 
 Se Marine Coiis at the time of its enactment) upon the completion of the 
 enL^mrt'pewS in which serving on November 1, 1912 and the entering upon 
 another period after said date." (Comp. Dec. Sept 4 1913 ) 
 
 Enlistment period in which serving on Noveml)er 1, 1912, con^ihts of three 
 vpnrs' service. (Comp. Dec. Nov. 17, 1914.) . , , ^i, . ^ 
 
 ^ ?n computfug enlisment periods of marines credit is denied for unauthorized 
 absence in excess of one day. (Comp. Dec. Sept. 23, 1914.) 
 
 Note—Army personnel legislation (regarding pay and »"oj"«"' '"f* mileage) it 
 applicable to Marine Corps personnel through section 1618, Revised Statutes. 
 
 In computing continuous-service pay of enlisted men of the Marine Corps, 
 the foUowinsr points should be kept in mind: . ^. 
 
 (a) ThTt by the act of May 11, 1908, three years* continuous service 
 constituted an enlistment period without regard to discharge and reenlist- 
 ment • and that service prior to this act which was not continuous, but 
 wWch entitled a man to ?eenlistment pay, should be counted as one enlist- 
 ment period only, and that a man enlisting in the Marine Corps from the 
 ^y^w"uld be entitled to the same continuous-service pay as he would 
 have received had he reenlisted in the Army. , ^ ^ 
 
 7b) T^at by the act of August 24, 1912, an enlistment period for purposes 
 of pay was made four years, effective on and after November 1, 1912. 
 ^ Vp? That men serving in an enlistment period on November 1, 1912, 
 1 wire i^qu^ed to ^S?ete but three years (from date of conipletion of last 
 rnstment period, or from date of enlistment, if serving in first enlistment 
 period^To make an enlistment period; but that those enlisting on and after 
 N^ember 1 1912, and those entering a new enUstment period after that 
 date were r;quired to serve continuously four years to complete an enlist- 
 ment neriod for purposes of continuous-service pay. . , ^ . 
 (d) T^at by the a?t of June 3, 1916, enlistment Period^^for purposes of 
 Day were made three years from and after November 1, 1916. - - q. « 
 *^ Ax That men serving in an enlistment period on November 1, 1916, 
 must ^e ToT f ou7 yfars (from date of completion of last enlistment 
 Siriod^^rom date of enlistment, if serving in first enlistment period) to 
 ?oSntte therenUstment periods for pay purposes; but that men enlisting 
 or^ntering a new enlistment period on and after that date will be required 
 ?o s^r^^but three years to complete an enlistment period for pay purposes, 
 m^at generally, a break in continuous service nullifies previous en- 
 listaient periods to the extent that upon reentry into the service all pre- 
 JioTspexioTs earned count as but one period, and that the reentry places 
 the mwi as serving in his second enlistment period. 
 . 9/13/17. 
 
 SEC. 54. — marines' pay ACCOUNTS. 
 
 326a 
 
 (g) That, in computing periods terminating prior to April 27, 1914, credit 
 should be denied for time lost by reason of unauthorized absence in excess 
 of 24 hours; that on and after April 27, 1914, credit should be denied for 1 
 all unauthorized time lost in excess of 24 hours, as well as of all time lost 
 on account of disease resulting from intemperate use of drugs or alcoholic 
 liquors or other misconduct, or while in confinement awaiting trial or dis- 
 position of the case (if the trial results in conviction), or while in confine- 
 ment under sentence. The act of August 29, 1916, in the matter of un- 
 authorized absence,- supersedes the act of April 27, 1914, and includes 
 absence on account of sickness as well as disease. 
 
 A marine presenting himself for reenlistment within three months after 
 honorable discharge is found slightly physically disqualified. The disqualifi- 
 cation was waived after the three months allowed for enlistment under con- 
 tinuous service had expired. Under the circumstances the man is entitled to 
 continuous service. (Comp. Dec. Aug. 14, 1914; June 25, 1915.) 
 
 "A soldier honorably discharged from the Army who enlists in the Marine 
 Corps within the prescribed time is entitled to the same additional pay that 
 he would be entitlefl to if his reenlistment had been in the Army." (Comp. 
 Dec. Mar. 16, 190G.) 
 
 " Sergeant majors and quartermaster sergeants are entitled to the pay of 
 regimental sergeant majors and regimental quartermaster sergeants, Uniteil 
 States Army, respectively." (N. R. 4442-3b.) 
 
 " That the pay of drum major shall be the same as that now established, or 
 that may be hereafter established, for first sergeants in the Marine Corps of 
 the same length of service. (Naval appropriation act, approved July 26, 
 1894.)" (N. R. 4442-3C.) 
 
 " Gunnery sergeants have the rank and allowances. Including continuous- 
 service pay, of a first sergeant and pay at the rate of forty -five dollars i»er 
 month. (Personnel act. Mar. 3, 1899, and act Aug. 22, 1912.)" (N. R. 4442-3d.) 
 
 864. Pay— Increase for sea and foreign service.— " The pay proper of all 
 enlisted men serving beyond the limits of the States comprising the Union and 
 the Territories of the United States contiguous thereto shall be increased 
 twenty per centum over and above the rates of pay proper as fixed by law for 
 time of peace, and the time of such service shall be counted from the date of 
 departure from said States to the date of return thereto (both dates inclu- 
 sive). (Act Mar. 2, ICOl ; 31 Stat. 903.)" (N. R. 4442-8a.) 
 
 Foreign shore service pay for enlisted men of the Marine Corps on sea duty 
 became effective from date of approval of the act authorizing it, viz, March 3, 
 1915. (S. A. M. 3535.) Sea-duty pay, see par. 862-5. 
 
 " Provided, That hereafter the laws allowing increase of pay to officers and 
 enlisted men for foreign service shall not apply to service in the Canal Zone, 
 Panama, or Hawaii or Porto Rico." (Act Aug. 24, 1912; 27 Stat. 576.) 
 
 " On and after June 30, 1915, the twenty per cent increase for foreign shore 
 service will not be computed on pay for special assignments." (Comp. Dec. 
 May 19, 1915.) 
 
 A detachment of marines having, by reason of foreign shore service, been 
 properly in receipt of additional pay therefor, continue to be entitled to this 
 pay until their return to the United States, even though temporarily serving on 
 board ship. (Comp. Dec. Nov. 7, 1914.) 
 
 Officers and enlisted men of the Marine Corps are ordered to embark on a 
 vessel of the Navy for foreign shore duty. Upon arrival of the vessel at \Knnt 
 of destination their landing is found unnecessary and they do not land. Held, 
 they are not entitled to increase pay for foreign shore duty during the period 
 from date of embarkation to date of arrival at destination. Subsequent orders 
 
 9/13/17. 
 
SEC. 54. — MARINES* PAY ACCOUNTS. 
 
 327 
 
 assigning the detachment to duty on board the vessel on which they had made 
 the trip entitled the officers and men to sea pay from the date they were as- 
 signed to the duty on board the ship. (Comp. Dec. Dec. 18, 1915.) 
 
 " The term ' pay proper ' means compensation which may properly be desig- 
 nated as 'pay' as distinguished from allowances." (Sup. Ct. Mar. 13, 1905.) 
 
 " Enlisted men transferred from ships to foreign shore stations for the pur- 
 pose of transfer to the United States or for treatment in hospital, if subse- 
 quently returned to ship, are not entitled to twenty per centum increase pay 
 during the time ashore or while en route to the United States." (N. R. 
 4442^d.) 
 
 When men are assigned to shore duty abroad they become entitled to the addi- 
 tional pay when they start upon that duty. When the orders to shore duty 
 abroad are given before departure ifrom the United States the pay begins upon 
 departure, but when given abroad the pay begins upon landing. (CJomp. Dec. 
 June 5, 1914. 
 
 An enlisted man of the Marine Corps in confinement by proper authority 
 awaiting trial by a court-maritial, under trial, or in confinement under the sen- 
 tence of a court-martial " is not entitled to 20 per cent additional pay for sea 
 duty." (Comp. Dec. Aug. 24, 1915.) 
 
 Note. — When, under *' Remarks " on the Marine Pay Roll, mention is made of a man 
 being under arrest, awaiting trial by court-martial, and credit being given for the 20 i>»»r 
 cent for sea duty, statement of the Marine oflScer in command of detachment should bo 
 appended showing that the man was merely confined to the ship and that he continued in 
 the discharge of his regular duties. Such a statement would ooviate the possible suspen- 
 sion of the 20 per cent extra by the auditor's office. 
 
 865. Extra compensation: 
 
 1. Cooks. — " Privates regularly detailed as cooks shall receive, in addition to 
 the pay otherwise allowed by law, the following : 
 
 Per month. 
 
 First-class cooks $10 
 
 Second-class- cooks 8 
 
 Third-class cooks 7 
 
 Fourth-class cooks 5 
 
 (Act Mar. 2, 1907.)" (N. R. 4442-10.) 
 
 A private marine regularly detailed as cook on board ship, even though de- 
 tail was made for purpose of instruction, is entitled to the extra pay provided 
 for such detail. (Comp. Dec. Feb. 26, 1915.) 
 
 2. Good-conduct medals, etc. — "All enlisted men of the United States Marine 
 Corps * * * holding good-conduct medals, pins, or bars, shall receive the 
 same extra compensation, in addition to their monthly pay, as is now or may 
 hereafter be allowed enlisted men of the Navy." (N. R. 4442-11.) (See imr. 
 704-6.) 
 
 Pay for good-conduct medals or bars is a permanent addition to pay, not 
 depending on detail or special assignment, and should be included in computing 
 the 20 per cent additional pay of marines for service afloat. (Comp. Dec. June 
 4, 1915.) 
 
 Where a man at expiration of a four-year term extends his enlistment, he is 
 entitled to a good-conduct medal (if other\^ise eligible therefor) the same as if 
 he had been discharged and reenlisted. (Comp. Dec. Dec. 20, 1916.) 
 
 5. Gun captains and gun pointers. — "AH enlisted men of the Marine Corps 
 regularly detailed as gun pointers, * * * gun captains. ♦ * * shall re- 
 ceive the same extra compensation, in addition to their monthly pay. as is now 
 or mav hereafter be allowed enlisted men of the Navy." (N. R. 4442-11.) (See 
 par. 705 (6), (7).) 
 
 9/13/17. 
 
 (Beprlnt due to change on p. 328.) 
 
328 
 
 CHAP. XI. — DISBURSING — PAY ROLLS. 
 
 A gun pointer is not entitled to the additional compensation while absent 
 without leave. (Comp. Dec. May 19, 1915.) 
 
 J Uessmen—'' Enlisted men of ilie Marine Corps regularly detailed as mess- 
 men, whether for duty afloat or ashore, may be paid additional compensation as 
 provided for enlisted men of the Navy." (N. R. 4442-11.) (See par. <05-ll.) 
 
 5. Mcfis .sertf cant. —The detail of mess sergeants on board vessels of the ^avy 
 at $0 per mouth is governed by the provisions of Orders 6, August 20, 1913, 
 
 UnittHl States Marine Corps. . , o. . i.* • ^. «« 
 
 6 \avu mail clerks— ''AW enlisted men of the United States Marine Corps 
 regularly detailed as * * * Navy mail clerks * * * shall receive the 
 same extra compensation, in addition to their monthly pay, as is now or may 
 Hereafter be allowed enlistetl men of the Navy." (N. K. 4442-11.) (See par. 
 
 * T Riflemen, sharpshooters, and marksmen.—" Enlisted men of the Marine 
 Corps who have qualified or may qualify as expert riflemen, sharpshooters, or 
 marksmen, under tests in all respects the same as those authorized for the 
 Armv, shall receive the stime extra pay under the same conditions as may now 
 or hereafter be provided for enlisted men of the Army.' (N. R. 4442-13a ) 
 
 "Classification under Firing Regulations for Small Arms, United states 
 Navv does not entitle enlisted men of the Marine Corps to the extra compensa- 
 tion" provided for by law for expert riflemen, sharpshooters and marksmen of 
 the \rmv and applicable to the Marine Corps by statute. (N. I. d()84-l.) 
 
 "An enlisted man who quaUfles hereafter as an expert rifleman is en- 
 titled to $5 per month, as a sharpshooter to $3 per month, and as a marks- 
 man to $2 per month, in addition to his pay, from the date of qualification 
 until the next opportunity to requalify, or for one year if no opportunity for 
 requalification is presented within that year, provided that during that time 
 he does not attain a higher quaUfication and that he continues to be a 
 member of an organization armed with the rifle in which qualification is 
 authorized, or reenlists in such organization within three months from date 
 of discharge therefrom. This provision applies also to a soldier who re- 
 1 enlists within three months after receiving an honorable discharge from 
 * the Marine Corps while holding a qualification as expert rifleman, sharp- 
 shooter, or marksman therein." (Art. 1345, Army Regulations, 1913.) 
 
 •^An enlisted man discharged from the retired list of the Marine Corps 
 and reenlisted for active duty in that corps is not entitled, during the period 
 of his reenlistment, to pay as an expert rifleman under a qualification earned 
 prior to his retirement." (23 Compt., 789; June 29, 1917; reaffirmed July 
 31 1917 ) (Par. 6310, Manual of the Paymaster's Department, U. S. M. C.) 
 "Qualifications will be evidenced by publication to the service in orders 
 issued from headquarters United States Marine Corps, Washington, D. G., 
 which orders will show the actual date of qualification in each case." (N. R. 
 
 •' In special cases however, such qualifications may be evidenced in such other 
 manner as the commandant of the Marine Corps, in his discretion, may pre- 
 
 ^"^ \1*1 pay rolls upon which the first official credit is made after qualification, 
 reenlistment, or transfer to another paymaster, shall show the class in which 
 the marine may have qualified, the date he so qualified, and the number, date, 
 and source of the order evidencing such qualification, and s"ch entries will be 
 sufficient to authorize the payment of this extra compensation. (N. R. 4442-13d ) 
 
 In computing pay for marksmanship 20 per cent additional for service afloat 
 should not he credited. (Comp. Dec. June 4, 1915.) 
 
 8 Sianalmen—''A\\ enlisted men of the United States Marine Corps regularly 
 detailetl as ♦ • * signalmen * * ♦ shall receive the same extra com- 
 
 9/13/17. 
 
 SEC. 54. — marines' pay ACCOUNTS. 
 
 329 
 
 pensation, in addition to their monthly pay, as is now or mav hereafter be 
 allowed enlisted men of the Navy." (N. R. 4442-11.) (See par. 705-12.) 
 
 866. Gratuities and prizes. — "Any enlisted man of the Marine Corps max 
 receive a medal of honor and a gratuity of one hundred dollars, as providetl in 
 article R 36G1 [see par. 711], for distinguishing himself in battle or displaying 
 extraordinary heroism in the line of his profession." (N. R. 4171.) 
 
 " Prizes for excellency in gunnery exercise and target practice, both afloat 
 and ashore, shall be awarded and paid to enlisted men of the Marine 0)rps in 
 like manner, in the same amounts, and under the same conditions as to enliste*! 
 men of the Navy." (N. I. 3683.) (See par. 710.) 
 
 A gunnery prize of an enlisted man of the Marine Corps is not subject to for- 
 feiture by sentence of a general court-martial. (Comp. Dec. Mar. 18, 1916.) 
 
 867. Bounty for reenlistment. — "Any private soldier, musician, or trump- 
 eter honorably discharged at the termination of his first enlistment period who 
 reenlists within three months of the date of said discharge shall, upon such re- 
 enlistment, receive an amount equal to three months' pay at the rate he was 
 receiving at the time of his discharge. (Act May 11, 1908.)" (N. R. 4442-4.) 
 
 The three months' pay includes compensation of every kind and character 
 which a man was receiving at the time of his discharge as pay as distinguished 
 from allowances. (Comp. Dec. June 30, 1908.) 
 
 Drummers in the Marine Corps are also entitled to receive the three months* 
 pay on reenlistment. (Comp. Dec. Jan. 28, 1909.) 
 
 An enlisted man of the Marine Corps on reenlisting within three months of his 
 discharge is entitled to honorable-discharge gratuity equal to three months' pay 
 at the rate he was receiving at the date of his discharge. (Comp. Dec. Mar. 10. 
 1916.) 
 
 An enlisted man of the ^larine Corps discharged in the rate of gunnery 
 sergeant who reenlists within three months is not entitled to receive honorable- 
 discharge gratuity. (Comp. Dec. Apr. 28, 1916.) 
 
 868. Clothing allowances. — " Enlisted men of the Marine Corps are cMititled 
 to an annual allowance of uniform clothing. Any articles drawn in excess of 
 this allowance shall be charged against them, and for articles not drawn they 
 shall receive pay according to the annual estimated value thereof; but such 
 amounts shall not be paid until final discharge from the service." (N R 
 4442-15.) 
 
 Undrawn clothing balance at date of, is forfeited by desertion. (Comp. Dec. 
 May 24, 1915.) 
 
 The money allowance for clothing is published annually by Navy Department 
 general orders. 
 
 869. Absence without leave. — "The pay and allowances of any marine ab- 
 .sent from his command without leave, or after his leave has expired, for one con- 
 nected period of twenty-four hours or more, shall be checked against his account 
 for the time he is so absent; such absence being computed from the date (in- 
 clusive) that the unauthorized absence begins to the date (exclusive) of the 
 man's return to military control. Disconnected periods of unauthorized absence 
 of less than twenty-four hours will not be checked." (N. R. 4103.) 
 
 *' Hereafter no officer or enlisted man in the ♦ • * Marine Corps 
 in active service who shall be absent from duty on account of sickness or ■» 
 disease resulting from his own intemperate use of drugs or alcoholic liquors, 
 or other misconduct, shall receive pay for the period of such absence, the 
 time so absent and the cause thereof to be ascertained under such procedure 
 and regulations as may be prescribed by the Secretary of the Navy " 
 (Act Aug. 29, 1916.) 
 
 870. Travel pay on discharge. — (Forfeited when discharged by purcliase 
 (furlough), par. 871, and for other causes as below provided.) 
 
 9/13/17. 
 
330 
 
 CHAP. XI.— DISBURSING PAY ROLLS. 
 
 SEC. 54. — marines' pay ACCOUNTS. 
 
 330a 
 
 for enlistment. ♦ * * -^^J ^„ii iTo f^rriished to enlisted men." (Sec. 
 portation and subsistence only ^^^^.^^^Xrhereafter for the purpose of 
 1 126, national defense act J^'^f. 3; 1»16;> ^^»1^*_^\^^^^^^^ in the Philip- 
 
 * determining allowances for !?1^«\^^ men on dis^^^^^ ^rave ^^^^^ 
 
 pine Archipelago, the Hawaiian Archipelago the h^^^^ ^^^ 
 
 states and Alaska shall not be ^^/^^f «*^,«^lftti " rict June 12, 1906, 34 
 at the rates established by l»^/<>;„V?4*^^r^ Jtton 16?2 Revised Stat- 
 
 ^uiS^/a^rtVpph^airtr^^^^ ^^^^ 
 
 .S-^reLfdrSe\%C^^^^^^ ^^°-- -^ 
 
 June 26, 1916.) i,.„+«j ^«n nf tHe Resular Army is entitled, 
 
 on-LXf^et^Jo^vrpa-? o^lTf ^-^o.^racceptanfe for enUst- 
 
 rate of travel allowance then authorized by 1?^.*^^ ?Si6) 
 effect at date of his en/ftme^t „(C°"ip. Dec^ Jj^y,^<;e\:i^e in the hands of 
 "A soldier discliarged ^y exp^'»f°" „,d ™paif onb^to include the date of 
 the civil authonties awaiting tr^al) should be Pai" » ^ „„a allowances 
 
 his arrest, and should not be paid travel PaJ- "^^ ngnt » P > ^j ^^^ 
 
 -fi' ^x^r^ "^^^^^'^rB?iSi rp^a.^rd=a^^s 
 
 rda?^"o7SLCyTrtrf.kvll7ar^^^ «. .910. pa. 
 
 1910, par. 1003.) - , . ^jigcharge without the Dionns 
 
 l"^f:;:=r'TK:'62\"r (a' P.'M"\flO*r^r. IOCS.) (See par. 
 
 ^28.) ^, , , „. . ,_ __p« rpniipst for his own pleasure or convenience, 
 
 ,:L^:XA'fX!^^%^TZ^'vTi-XK.r. 23. iW)" (A. p. M. 1910. 
 
 '^.^A'Ser discharged without honor by reason of^esertion is not entitled to 
 travel pay. (9 ComP^^l^r^/^^ R M^ 1910,^ar. im)_^^^ ^^ ^^^ ^^^^^ ^^^ 
 
 l„;:^lvT„'g'1^uTri>^ part^M e^tinent. Is not entitled to travel pay. 
 (8 Comp. 655.)" (A^ P- M. 1910 ?«?;• |OTO > ,„„^ unlisted men. Navy. 
 
 871. WfJ='»'^?« 'ifJ^^J^^^^e a^y enHstid man of the' Marine Corr« who is 
 see par. 825). m y'?"® *"»P™ .inrtpr charecs may during the period of his 
 not undergoing P^n'^hment. «' »°^,f ^^^^t^^^^ „Vn hU own appU- 
 
 mstruction as a rMruit at a jecruit de^t oi ine ^^ ^ ^ ^^^ jj^^ne 
 
 cation, and in the <i'fyft^»%"*%S„f an amount equal to his clothing 
 Corps, be fs^t'd^eorhisdiSTIe plus the cost of transportation from 
 allowance to the date of Ms aiscna g . p ^^^^ ^^ther amount 
 
 place of aPP'»<^"°" *» .'^V.^?' the Government." (N. R. 4154-11.) 
 "*'j!;/''t,r't^rwfonnstru^tt^natTrXft depot, and until a man shall have 
 .ei^'^^'one^'^eTof hfs'^sm'nrthe above discharges shall not be granted ex- 
 
 9/13/17. 
 
 t-'j 
 
 » 
 
 cept in extreme cases, and when granted the price of purchase shall be as 
 prescribed in preceding paragraph." (N. R. 4154-12.) ^l^y^^r-^^ k^ 
 
 "After the first year of service a man wishing the privilege of discharge py 
 purchase the Major General Commandant, deeming the reasons urged by him 
 to be sufficient, may, at his discretion, direct said discharge, the price of pur- 
 chase to be determined, or entirely remitted, according to the circumstanc^ 
 attending each case, but to include the travel allowance due on discharge, which 
 will in all cases be detained by the Government, and also to include during the 
 first year of a reenlistment any bounty received on reenlistment, during the 
 second year to include three-fourths, during the third year one-half, and during 
 the fourth year one-fourth of such bounty." (N. R. 4154-13.) 
 
 •M«+« T-htt »^ot of Aurast 29. 1916. is eattally applicable to enliated men of the IC&riae 
 Co?;J «d the praJtlce o^^that dep^^^ t? fuJlough ingtead of discharge by purcha^i. 
 
 872 Pay— Detained beyond enUstment.— Enlisted men of the Marine 
 Corps' detained in the service under section 1422, Revised Statutes, are en- 1 
 titled to one-quarter additional pay under the same conditions as enlistea 
 men of the Navy. (Comp. Dec Feb. 24, 1905; Mar. 30, 1905.) 
 
 9/13/17. 
 
Section 55.— RESERVES AND KmiTIA. 
 
 881. The Naval Beserve Force, as provided for by act of August 29, 1916, 
 is divided into six classes, designated as follows; 
 
 First. The Fleet Naval Reserve. 
 
 Second. The Naval Reserve. 
 
 Third. The Naval Auxiliary Reserve. 
 
 Fourth. The Naval Coast Defense Reserve. 
 
 Fifth. The Volunteer Naval Reserve. 
 
 Sixth. Naval Reserve Flying Corps. 
 
 "The retainer pay and active-service pay of members of the Naval Reserve 
 Force shall be paid from the appropriation * Pay of the Navy.' " (Act Aug. 
 29, 1916.) 
 
 Mileage.— For payment of mileage to officers of the Naval Reserve Force 
 when assigned to duty with the Navy, see paragraph 679, Traveling Ex- 
 penses, Officers. 
 
 Deposits by the Naval Reserve Force, Marine Corps Reserve, National 1 
 Naval Volunteers and Naval Militia under the act of February 9, 1839, cau 
 not be made prior to th^ir entrance on active duty. Should members of 
 these organizations make deposits, such deposits will be repaid at termina- 
 tion of active duty with the Regular Navy. (Comp. Dec. July 3, 1917.) 
 
 882. Retainer pay. — This pay is paid to members bv the Government in re- 
 turn for their obligation to serve in the Navy in time of war or national emer- 
 gency. Until a member has been confirmed in his rank or rating he will be 
 paid retainer pay at the rate of $12 per annum. This pay " shall be in addition 
 to any pay to which a member may be entitled by reason of active service" 
 While performing active service a member shall receive the full pay of his 
 rank or rating. After confirmation in rank or rating retainer pay shall be as 
 stated under each class. Members of the Volunteer Naval Reserve do not 
 receive retainer pay or clothing. 
 
 883. Retainer pay— Reenrollment.— Members who reenroll for four years 
 within four months after discharge from previous enrollment, and who have 
 performed, during preceding enrollment, the minimum amount of active 
 service, shall for each such enrollment receive an increase of 25 per cent of 
 their base retainer pay. Members who have completed 20 years' service in 
 the Naval Reserve Force, and who during that period performed the re- 
 quired active service, upon their own application will be retired, and at such 
 retirement will be paid a cash gratuity equal to the total amount of their 
 retainer pay during their last enrollment. 
 
 883a. Pay, active service. — The active-service pay of pay officers of the 
 Naval Reserve Force can not begin prior to the date of the approval of 
 their bonds. (Comp. Dec. Apr. 30, 1917.) (See Naval Militia, par. 895.) 
 
 Upon termination of a period of training members of the Naval Re-or-^P 1 
 Force will be paid by the supply officer the balance due for their services 
 to date of leaving the ship plus the number of days necessary for tneiu to 
 travel to their homes via the shortest usually traveled route. CComn Dee- 
 Mar. 19, 1917.) vv/ump. uec 
 
 The enlisted personnel of the Navel Reserve Force on activ« duty is en- 
 titled, during the period of the war, to the flat base increase provided by 
 act May 22, 1917. (Comp. Dec. June 27, 1917.) (Longevity pay, see par. 
 889a.) * 
 
 883b. Death gratuity. — The death gratuity provided for the beneficiaries 
 of officers and men of the Regular Navy by act of August 22, 1912 is 
 equally applicable to the beneficiaries of the officers and men of the Naval 
 Reserve Force, the Naval Militia, and the National Naval Volunteers who 
 die in active service of the United States. (Comp. Dec June 12 1917 ) 
 
 9/13/17. ' 33J 
 
 73416"— 18 25 
 
332 
 
 CHAP. XI.— DISBUBSING PAY ROLLS. 
 
 884. Clothlng.-Mea*ers of .he^^W Re^^^^^ St^^ut 
 
 parting for a^^* ^^^ '°J *"Xe?s and $30 for men. Upon reporting for 
 a uniform grntu'^y of $50 wr_"™v^'°„°°" *^.i„^ the uniform gratuity shall 
 active service in tlu.e f ^var «r national ^^^J^fJ^^^^,,.^,, these amounts 
 be $150 for officers and $60 for ™/°' ^ */^|,,*'i7f "^form gratuity during the 
 and any »"«"«'' '•'"/i"".^'^;^^^'" ^^ ber ivers his connection with the 
 current enrollment. If. ho^^ver, » ™'-"'"^' fjovernment before the term for 
 
 ^;;irhrrro7ed"'Ms%"Ky?:,'^-rl— ^^ credited shall he deducted 
 
 ?rom any money that may ^^^ ™ wlSfrcrSu^l to their accounts, and upon 
 
 " The uniform gratuity of ««'™'^sXir tn .^"^ect thit they have provided 
 
 :!;:,rjfr:;itriSr =a?y'«li= rnd^-^^l^^eHay h^e paid them in 
 
 stances other tl^»" *f °° -"^fdue thUVt^a^"^^^^^ due them, the 
 
 lrunrofXhC''.Va"tSC retefv^X them in th'^ir then current enroH- 
 
 n"ni;Ltei'mtn"•ttfFi^Naval Beserve who h^^^^^^^ 
 
 ment, been credited with '=l°t^?^e J'^f^^.^ZenL eitlt?^ 
 duty in time of ![" . " °||'°°''Ump De^ '""« 7, 1917.) (The total 
 clothing gratuity "^^it of ?30. ll-omp^ a. however, exceed $60.) 
 
 such credit during a period of enrrilm«it rain n^ ^^ ^^^.^^ ^^^ 
 
 w^e'fh^rKsTrS^ror'tr^i^i^g.'^e »«tled t^ ^^Ti^IitT" '""^ ^' 
 S^^fflclrs of ?he Begular Na^- (Comp. Dec. May 21, 1917.) 
 
 885. Class 1-rieet f.f''.^}.?^^"^^ of the United States naval service. 
 
 Membership.-(a) " .\n ^°™^:^°"llft.°L^l^eT honorable conditions; 
 including midshipmen who have lettthe^^^^^ ,^^ j„ j,^ 
 
 (6) "Citizens of the I mted States «"» ^ave Dee • ^^^ four-year 
 
 honorably discharged from the navil ^^-^^^^^^ ^„^.„g ^i^^^ty. and who shall 
 ^a^enr^S^ntVe Col Reserve Force, shall be eligible for membership in 
 '^^cfsv frans'fe^lfomthe naval service enlisted men at the expiration of an 
 
 ^TrdT^tl•1.a?"r^'h\" -^^^^^^^ -- "-"'^ '^•^"*^' "■• 
 
 "?SlS£'STr!.™^;i'rrirr7ay of officers of the.Fieet 
 1. <^ Former ™^ers. !^' , ^ f ^he correspondinff rank in the 
 
 ^>^v^'^2r^'r?en ^nc^:aleTX^ef^V for enrollment in the Fleet Naval 
 ^avy ; 25 Per cent i^rea^^ termination of last naval service, or reenroll- 
 Sln tlfFree^NavTRele^y ^vithi months from date of termination 
 
 of last fn/.<>"r?r'Jf ''while 1^ acttve^ervice reserves shall be paid at regu- 
 (a) ^^^*f ^:^„^^,^n'-™^^ as officers and men of the Navy. Upon the 
 'r '"nnHonVf thefr^dod o?t^^^ the supply officer of the ship shall pay 
 
 If '^thpZ^ancednrfor service on board ship, plus the number of days r^ 
 them the !»«j,^^,^^^Xpir home*^ The time required for returning home can be 
 
 ?Z'p1t^ /rom tJTe mn^^^ ^- '^^ «^-t-«* "-^"^ 
 
 %\1^bovets not viewed as an advance in pay and "payment is authorized." 
 (Comp. Dec., Mar. 19, 1917.) 
 9/13/17. 
 
 SEC. 55. — RESERVES AND MILITIA. 
 
 338 
 
 (6) The pay of an assistant paymaster of the Naval Reserve Corps who has 
 executed oath of office and been ordered to active dutv does not begin until after 
 approval of his bond. (Comp. Dec.. Apr. 14, 1917.) 
 
 2. " Citizens."— Retainer pay of $12 per annum until confirmed in their rank 
 or rating; after confirmation, members with less than eight years' naval service 
 receive pay at rate of $.50 per annum, members with more than eight and less 
 than twelve years' naval service receive pay at the rate of $72 per annum, 
 members with more than twelve years' naval service receive pay at the rate of 
 $100 per annum— ej?ce/;^ that men wlio fail to perform during an enrollment 
 three months' active service in the Navy will be paid on next reenrollment pay 
 at rate of but $12 per annum until such time as they shall have completed three 
 months' active service ; clothing: See par. 884. 
 
 (fl) Pay.— An enrolled member (class b) of the Fleet Naval Reserve while 
 performing active service for training is detached from his ship and sent to a 
 naval hospital for treatment ; not entitled to active-duty pay while under treat- 
 ment at said hospital. (Comp. Dec, Feb. 3. 1917.) But officers and men of 
 the Fleet Naval Reserve called into active service in time of war and dur- 
 ing such service are sent to a hospital for treatment, are entitled to pay t 
 while in said hospital under the same circumstances and subject to the 
 same limitations as if they were of the Regular Navy. (Comp. Dec, May 
 22, 1917.) ^ V i* , jr 
 
 The base pay that a man is in receipt of at time of transfer from the Regular 
 Navy to the Fleet Naval Reserve after 16 or 20 years' service is the pay upon 
 which his retainer pay in the Fleet Naval Reserve is to be computed. (Comp. 
 Dec, Feb. 19, 1917.) 
 
 A chief quartermaster or a chief commissary steward of the Regular Navy 
 transferred to Fleet Naval Reserve is entitled to retainer pay from date of 
 actual transfer at rate of one-half of his base pay, plus all permanent additions 
 thereto ; also to 10% additional of such retainer pay for " extraordinary heroism 
 in line of duty," or for conduct marks. 
 
 A coxswain of the former Naval Reserve is ineligible for transfer to the 
 Fleet Naval Reserve of the Naval Reserve Force. (Comp. Dec, Sept. 22, 1916 > 
 
 In computing "service" for transfer to the Fleet Naval Reserve, previous 
 Navy and Marine Corps service is counted. (Instr. for Commanding Officers of 
 the Naval Reserve Force.) 
 
 (6) Clothing.— The question as to whether an enrolled member (class b) of 
 the Fleet Naval Reserve can draw articles of uniform clothing against the 
 gratuity credited him, while he is ill at a naval hospital (but not on active 
 duty), is one of "administration and propertv accounting." (Comn Dec 
 Feb. 3, 1917.) s i p. ljx^. 
 
 (c) Travel allotcance. — An enrolled member (class b) of the Fleet Naval Re- 
 serve Is ordered to active duty the duration of which is less than one month • 
 while on such active duty he is detached from his ship and sent to a naval 
 hospital for treatment: Held, in the absence of any regulation prescribed b'- 
 the Secretary of the Navy specially providing for travel allowance under the 
 circumstances, man is not entitled to travel allowance upon discharge from 
 treatment. (Comp. Dec. Feb. 3, 1917.) 
 
 3. "Sixteen-year service men."— One- third of "the base pay they were re- 
 ceiving at the close of their last naval service plus all permanent additions 
 thereto," increased by 10 per cent, if " credited with extraordinary heroism In 
 the line of duty." Clothing: See par. 884. Retirement: Upon completing 30 
 years' service (including Naval and Fleet Naval Reserve service) members mav 
 upon their own request, " be placed on the retired list of the Navy with the pay 
 they were then receiving plus the allowances to which enlisted men of the same 
 rating are entitled on retirement after 30 years' naval service.' 
 
 9/13/17. 
 
 »♦ 
 
334 
 
 CHAP. XI. — ^DISBURSING PAY ROLLS. 
 
 he Une o dufyl^r x4oi*^verage marks In conduct for twenty J^"« ?;»»;« 
 
 '^'^iS^'in^nrtTnrNaval a^ Fleet Naval Reserve Service, be placed on the re- 
 Hj^i^Wrf^hrNaTwth the pay they were then receiving plus the allowances 
 I'o^hich enlufe^meVof the sami rating are entitled on retirement after thirty 
 years' naval service." ._^_.f._.ed to the Fleet Naval Reserve after 20 
 
 vT^ " K«* ic PTititled to the 10 per cent for either of them. A certincate 
 TiJ^^^fpf of ?he Bureau o^^ as to the qualification of such 
 
 ^^i^chief master-at-arms holding an acting appointment in that fate at 
 
 ^^^urireTu^oririnal enrollment (as distinguished from reenroUment) 
 who, during sucnorigiBa entitled to the same pay and 
 
 is ordered to active duty in time o^ ^ jj^^ed in the Navy within four 
 
 Shrfrom d^ *of'l^ l-C^n-^« *T^-- ^^^ ^ "''**""' *° ""' 
 
 retainer pay). (^Z^'^frs^l^^d members of the Fleet Naval Reserve 
 
 ."^^ '\?»:^"*^Lr'^TForclTnTsuS^ert to deduction for hospital fund; 
 
 t^^deSon^lloTen^trper month) il made by the disbursing officer in 
 
 ^®^- ^.1^«?7'/>,i«iJe — " No member [Fleet Naval Reserve] shall be entitled to 
 Travel ''^^''''^^^.^^^^^^ active service Is for not less than one 
 
 month 'orTnl^sTile^*^^^^^^^^ by such regulations as may be pre- 
 
 scribed by the Secretary of^he Navy. ^^^^^^ ^^ ^^^ ^^^^ ^^^^^ 
 
 FcnaZtte*.- An> pa> wmcn n a^^ Secretary of the Navy upon 
 
 S^XrtCde/ruch'^nd^^^^^^^^^ bejrescrlbed by the Secretary of the 
 
 Navy of such man to report for inspection. 
 9/13/17. 
 
 1 
 
 SEC. 55. — RESERVES AND MILITIA. 
 
 334a 
 
 887. Class 2 — Naval Reserve. — Fay, retainer: Before confirmation, $12 per 
 annum; after confirmation in rank or rating, "two months' base pay of the 
 corresponding rank or rating in the Navy." 
 
 Pay, longevity. — Officers of the Naval Auxiliary Reserve are not en- | 
 titled to longevity increase for prior service rendered in the Naval 
 Auxiliary Service. (Comp. Dec. June 27, 1917.) 
 
 Clothing aUoicance. — See paragraph 884. 
 
 888. Class 3 — Naval Auxiliary Reserve. — Pay, retainer: Before confirma- 
 tion, ,$12 per annum ; " after confirmation in rank or rating * * * for 
 oflicers, one month's base pay of the corresponding rank in the Navy, and for 
 men, two months' base pay of the corresponding rating in the Navy." 
 
 Clothing allowa^ice. — See paragraph 884. 
 
 889. Class 4 — Naval Coast Defense Reserve. — Pay, retainer: Before con- 
 firmation, $12 per annum ; after confirmation In rank or rating, " two months' 
 base pay of the corresponding rank or rating in the Navy." 
 
 Pay, active service. — A man enrolled in the Naval Coast Defense Reserve 
 within four months of his discharge from the Navy; immediately after 
 enrollment he was ordered to and reported for active service for training; 
 within a few days after reporting for this duty the Reserve forces were 
 mobilized for active service in time of war: The man is entitled to— 
 
 1. C. S. C. money for previous enlistments in the Navy. 
 
 2. Citizenship money for previous enlistments in the Navy (if conforming | 
 to requirements of " G. O. 34 ")• 
 
 3. Credit of clothing gratuity as in time of war, viz, $60. 
 He is not entitled to — 
 
 1. Honorable discharge gratuity as his enrollment in the reserve was not 
 a reenlistment in the Navy. (Comp. Dec. May 31, 1917.) 
 
 Officers of the Naval Coast Defense Reserve are entitled to count previ- 
 ous service in the Regular Navy for purposes of active duty pay. (Comp. 
 Dec. Mar. 23, 1917.) 
 
 The enlisted personnel of the Naval Coast Defense Reserve (including fe- 
 male members) on active duty, is entitled, during the period of the war, 
 to the flat base increase provided by act May 22, 1917. (Comp. Dec. June 
 27, 1917.) 
 
 Clothing allowance. — See paragraph 884. 
 
 "A man may be confirmed in his rating at any time after he has performeil 
 three months' active duty." (Instructions for commanding officers of the Naval 
 Reserve Force.) 
 
 " Female nurses who are enrolled as members of the Naval CJoast Defense 
 Reserve are, when placed on active duty, entitled to receive pay at the same rate 
 as authorizd for members of the Nurse Corps (female) when on active duty." 
 (CJomp. Dec, Apr. 5, 1917.) 
 
 Female nurses enrolled in the Naval Coast Defense Reserve " after properly 
 qualifying as required by the * * » law, are entitled to retainer pay at 
 the same rate as provided for the Naval Reserve, namely, two months' base pay 
 at the rate authorized by the Act of May 13, 1908, for members of the Nurse 
 Corps (female)." (Comp. Dec, Apr. 5, 1917.) 
 
 Female nurses enrolled as members in the Naval Reserve Corps " are not 
 entitled to receive credit on account of uniform gratuity." (Comp. Dec, Apr. 
 5, 1917.) 
 
 The subsistence of " men of the Naval Coast Defense Reserve * when actively 
 employed' and either * unavoidably detained or absent from vessels to which 
 attached under orders,' or ' on detached duty ' may be credited on the pay rolls 
 in the sundry credit column, whether he be an enlisted man of the Navy proper 
 or an enrolled man of the Naval Coast Defense Reserve." In either case the 
 man must have been on duty entitling him to the subsistence, the per diem 
 
 9/13/17. 
 
334b 
 
 CHAP. XI. — DISBURSING PAY ROLLS. 
 
 r«tP irincit have been oreviously fixed for him while upon such duty, and in cases 
 ofthosruna^M^^^^^^^ absent from -ssels to which att^^^^^^^ under 
 
 orders his subsistence ration nmst be stopped on board his ship and no credit 
 fnr oommutation therefor be given to him. (Comp. Dec., Mar 2d, iyi<) 
 
 8^ CUss 5-Volmiteer Naval Reserves. -Members of this cl^s are eligible 
 for mem^rship in any one of the other classes of the Naval Reserve Force 
 and oblTgate tiemselves to serve in the Navy in any one of said classes wtthout 
 rptainer nav and uniform gratuity in time of peace. 
 
 ^r Class 6-Naval Reserve Flying Corps.-Pay, retainer. --Before con- 
 firmation $12 P^r annum; after confirmation in rank or rating, "two months' 
 base pay of the corresponding rank or rating in the Navy. 
 
 ^'7e^^'^r7^or^^-^^\Zrs': Entitled to pay and a.^ances 
 wWle serrtng under orders which put them in a duty status. (Comp. Dec., Oct. 
 
 honstructive service not allowed. (Comp. Dec, Mar. 27, 1915.) 
 
 Si oS of tte Medical Reserve Corps is entitled to 10 per cent additional 
 
 '\To^'^i th^e'^SiSfRe^rve'bon,'- Irdered to Government Hospital for 
 thf^ns^nTfor treatment is not entitled to pay for the period of such treatment, 
 as it is not anjissisnment to .ictive duty. (Comp. Dec., June 10. 1916.) 
 
 An offirer detached from one duty and ordered to another is entitled to pay 
 
 for^nr^ncr^rt of intervening period as may be necessary to perform the 
 
 rennired travel. (Comp. Dec. June 30, 1916.) . , * ^. 
 
 Tragical reserve officer reported at shore station two days ahead of time 
 
 istnm^d toXe pay but not to commutation of quarters for the two days. 
 
 ^^7a^?ffici'r''who^V4^^^^^^^^^ on board ship prior to the date on which he was 
 ordered to report is not entitled to the additional for sea pay prior to the 
 date on which he was ordered to report. (Comp. Dec, Aug. lo, 1914.) 
 893 Dental Reserve Corps.-" That a Navy Dental Reserve Corps is hereby 
 
 «;?*^:?^gi^t^,«;^vir^^^^^^^^^ 
 
 ^^"'•lSTS^B:se;ve:i:(irA"|: f^f^l^-r^e Marine Corps 
 R^TO consisting of five classes, is " established under tiie same .provisions 
 Kl Aspects (except as may be necessary to adapt the said provisions to the 
 M»r nflCorti) a? those providing for the Naval Reserve Force." 
 ¥he fl^Xssi w^^^^nd to L foUowlng five classes of the Naval Reserve 
 
 force. 
 9/13/17. 
 
 SEC. 55. — RESERVES AND MILITIA. 
 
 335 
 
 The Fleet Naval Reserve; The Naval Reserve; The Coast Defense Reserve; 
 The Volunteer Naval Reserve ; and The Naval Reserve Flying Corps. 
 
 " The retainer pay and active-service pay of members of the Marine Cori>s 
 Reserve shall be paid from appropriation * Pay, Marine Corps.' " (Act Aug. 29, 
 1916.) 
 
 Enlisted men of the Marine Corps transferred to the Fleet Marine CJorps Re- 
 serve receive retainer pay, and in addition, active-service pay when on active 
 duty. Transferred members are subjected to ehec-kage for hospital fund from 
 retainer pay, at all times, while enrolled members pay hospital fund when on 
 active duty only. (Comp. Dec. Dec 27, 1916.) 
 
 894a. Uniform gratuity, ofiB.cers. — Officers of the Marine Corps Reserve are 
 entitled to uniform, gratuity of $50 on first reporting for active service for 
 training during each period of enrollment, which gratuity may be paid on 
 the first pay voucher. In time of war or national emergency, upon re- 1 
 porting for active service they will be credited with a uniform gratuity of 
 $150 (less any previous credits and payments during current enrollment). 
 In both instances, if previously prescribed by regulation, such officers may 
 be required to furnish certificate of the commanding officer that he had pro- 
 vided himself with all necessary uniform and equipment. (Comp. Dec 
 Mch. 13, 1917.) 
 
 895. Naval Militia (act of Feb. 16, 1914). For full text of act see G. O. 
 No. 77, dated February 25. 1914. 
 
 *' The period of enlistment in the Naval Militia shall be three years." t 
 (Act Aug. 29, 1916.) 
 
 (a) Accounts and pay. — During the period of service on a vessel of the regu- 
 lar Navy accounts of officers and men will be kept on the regular Navy pay 
 roll (S. & A. Form 1). Four copies of the roll should be made — one for the 
 Auditor for the Navy Department, one for the adjutant general of the State 
 concerned (which copy is transmitted through the Division of Naval ^lilitiu 
 Affairs, Navy Department), one copy for the supply officer of the ship, and one 
 copy to be retained by the supply officer of the Naval Militia. These rolls will 
 be prepared by the supply officer of the ship, assisted by the supply officers of 
 the Naval Militia on board. The rolls will cover, and payments will be made 
 for, the period from date of leaving home to join the ship until date of detach- 
 ment therefrom plus the necessary time to reach their respective homes travel- 
 ing by the shortest usually traveled route. The roll to the auditor will be 
 accompanied by all necessary substantiating vouchers. (See Xaval Militia cir- 
 cular letters and Comp. Dec, May 9, 1917.) 
 
 Officers and men of the Naval Militia are paid from " Arming and equipping 
 Naval Militia." In time of war, when taken over as National Naval Volunteers, 
 they are paid from " Pay, Navy." 
 
 Note. — Officers will be taken up on the rolls upon presentation of original orders, two 
 copies of whicli, duly certified, will be furnished the supply officer. On the copies for- 
 warded with the provision return, the supply officer will place a certificate as to the 
 number of rations that were issued in kind to the men sho^n thereon. 
 
 The pay of a bonded officer of the Naval Militia begins from the day he 
 reports at his local rendezvous in obedience to call, whether found quali- 
 fied or not. (Comp. Dec. June 22, 1917.) 
 
 The pay of an officer of the Pay Corps of the Naval Militia, while perform- 1 
 ing active Naval Militia duty which does not involve disbursement of public 
 money, is not contingent on his furnishing bond. (Comp. Dec. July 6, 
 1917.) 
 
 Transient additions to pay may be paid men of the Naval Militia the same 
 as if in the regular service. Comp, Dec. June 18, 1914.) 
 
 While serving afloat officers and men receive 10 per cent for sea duty the 
 same as those in the regular naval service. (Comp. Dec June 18, 1914.) 
 
 9/13/17. 
 
336 
 
 CHAP. XI. — DISBURSING PAY ROLLS. 
 
 Officers and men receive the pay of their rank or rating but no Increase for 
 
 ^femb'ers ^? N^aP^itrare^Jf^^^^^^ to checkage of 20 cents per month 
 
 '%\T'v-f"an ot^S^^^^^^ Witness at target practice if 
 
 nrSlnt as Tproperly authorized participant (and not merely as a witness) is 
 enS ?o pav Xvided bv act February 16, 1914. (Comp. Dec. Sept. 19, 1914.) 
 Officers S^ the Na^^^ Militia when on active duty receive the same pay as 
 officers of corresponding grades of the Navy or Marine Corps. (Act Aug. 
 
 ^™il men during periods of active service f f '* «J?titled to the sa e p^^^^ 
 as enlisted men of corresponding rate or rank of the Navy or Marine Corps. 
 
 ^'tL'^nIv^' M^mia act of February 16, 1914, contains no authority for the 
 or^rlnrof Naval Militia officers to Washington for the performance of the 
 duty contemplated and Naval Militia officers could not by orders ifued to 
 them under the authority of that section become entitled to compensation from 
 
 Federal funds. (Comp. Dec. Oct. 2, 1916.) , xi. e ^««4.«,^ 
 
 The Uvemor of the State concerned must ^/commend and the Secretary 
 of the Navy must authorize the attendance of a Naval Militia officer at a 
 naval service school to entitle him to pay while pursuing a course of m- 
 1 struction During actual attendance under instruction at a naval flying 
 scW if *apSed a student naval aviator and lawfully detailed for duty 
 Evolving actual flying in aircraft, such Naval Militia officer is entitled 
 ZslvoT cent increase^for such duty allowed officers of t^e N^vy. While 
 in a leave status, during such attendance, he is not entitled to any pay- 
 retainer or otherwise. (Comp. Dec. Apr. 19, 1917.) 
 
 Expenses of officers and men authorized (by act Feb 16, 1914) to and 
 pursuing a regular course of study at any military or naval school or on board 
 ship are payable as follows : , ^ ^, 
 
 Commutation of quarters— Pay of the Navy. 
 
 Traveling expenses of officers— Pay, miscellaneous. 
 
 Transportation of enlisted men— Transiwrtation, navigation. 
 
 OffifPrs shall ♦ * * receive commutation of subsistence at the rate of 
 $1 per day and each enlisted man such subsistence as is furnished to an 
 enlisted man of the regular Navy while in actual attendance upon a course 
 of insUTiction, payable from "Arms, uniforms, equipment, etc., Naval Militia. 
 
 ^^^e'^'enUste^d^peLnn^^^ the Naval MiUtia on active duty is entitled, 
 during the period of the war, to the flat base increase provided by act May 
 22 1917. (Comp. Dec. June 27, 1917.) ^ .^ , «^ ^ 
 
 " When the Naval Militia is called into the service of the United States, 
 or any portion of the Naval Militia is called forth under the provisions of 
 the Naval Militia act of February 16, 1914, their pay shall comnjence from 
 the dav of their reporting in obedience to such call at their local ship, 
 armory or quarters. The order to take up the accounts of the enlisted men 
 1 mTs?^ive their full names, ranks, or ratings, and the date of their re- 
 porting in obedience to the call of the President at their local ship, armory 
 SrVuarters." (General Order No. 225, paragraph 20.) (For definition of 
 " local " and " Federal " rendezvous see par. 895a.) „ ^ ^ 
 
 Si eeneral the pay of members of the Naval Militia when called for 
 active service for war begins, as a charge against ^«deral funds, on the 
 date of their reporting for Federal service in obedience to call, at their local 
 ^ip aimoiy, or quarters, and continues until their fitness or unfitness for 
 ^deral ser^ce in the National Naval Volunteers is fomaally detemiined 
 During the intervening period their pay is the same as that provided for 
 
 9/13/17. 
 
 SEC. 55. RESERVES AND MILITIA. 
 
 337 
 
 equal ranks or ratings in the regular Navy. Men enlisted in the Naval 
 Militia after the militia has been mobilized for Federal service receive the 
 full pay of their ratings from Federal funds from date of enlistment. 
 (Comp. Dec. June 6, 1917.) 
 
 Members of the Naval Militia who decline to take oath as members of the 
 National Naval Volunteers are nevertheless entitled to pay from date of 
 reporting at the Federal rendezvous to the date they are returned to their 
 local rendezvous and discharged from the service of the United States. 
 (Comp. Dec. July 6, 1917.) 
 
 "An officer of the Naval Militia is not entitled to pay for time required 
 to travel to and from attendance at a service school, but while in attend- 
 ance at such schools under proper authority is entitled to the pay and allow- | 
 ances of his rank (including mileage) as provided for officers of the regrular 
 Navy." (Comp. Dec. Mar. 22, 1917.) 
 
 " Officers and men of the Naval Militia are paid on the basis of a thirty- 
 day month." No pay is allowed for the 31st of a month. (Comp. Dec. 
 Jan. 11, 1917, reaffirming Comp. Dec. Dec. 31, 1914.) 
 
 Officers of the Naval Militia and National Naval Volunteers are not en- 
 titled to longevity pay for previous service not in the United States, but 
 they are entitled to longevity credit for all previous service in the United 
 States which an officer of the regular Navy or Marine Corps would for 
 purposes of pay receive credit for. (Comp. Dec. May 10, 1917.) 
 
 (&) Transportation. — Officers of the Naval Militia for travel in the United 
 States receive mileage under same conditions and in same manner as officers 
 in the regular service. Outside the United States they receive expenses. 
 (Comp. Dec. June 18, 1914.) 
 
 At the termination of service of the Naval Militia with the Regular 
 Navy, members thereof may be paid the amount due them to the date of 
 their detachment from the ship plus the number of days required for them | 
 to travel to their homes by the shortest usually traveled route. (Comp. 
 Dec. May 9, 1917.) 
 
 (c) Rations. — The commanding officer will furnish the supply officer an 
 order (8 copies, alphabetically arranged) for all enlisted men of the Naval 
 Militia who may be subsisted in the general mess, they being carried there as 
 supernumeraries. This list will show the name and rate of each man. the date 
 of leaving home rendezvous and date of reporting on board. Opposite each 
 name will appear the dates inclusive rationed, except for those whose rations 
 are commuted. On the commanding officer's order will appear a certificate by 
 the commanding officer of the Naval Militia on board certifying that the men 
 named actually served on board in the ratings shown opposite their respective 
 names during the period stated. Where militia of more than one State is rep- 
 resented on board, separate lists will be prepared for each State and arranged 
 separate for each battalion. Four copies of this order will accompany the sup- 
 ply officer's provision return to S. & A., and one copy for each of the four pay 
 rolls. 
 
 The commanding officer of vessels of the regular Navy will furnish the sup- 
 ply officer with an order, in quadruplicate (alphabetically arranged), for the 
 commutation of rations of chief petty officers of the Naval Militia on S. & A. 
 Form No. 41, the original of which will be attached to the monthly ration 
 voucher (S. & A. Form 233). 
 
 When cruising on vessels of the regular Navy enlisted men of the Naval 
 Militia are rationed with the crew of the vessel upon which they are serving. 
 (Comp. Dec. June 18, 1914.) 
 
 (d) Aeronautic section — Naval Militia. — "Officers and enlisted men of the 
 aeronautic sections of the Naval Militia, while engaged in actual service or in- 
 struction with aircraft, involving actual flying, are entitled to the same increase 
 
 9/13/17. 
 
338 
 
 CHAP. XI. — DISBURSING PAY ROLLS. 
 
 Of pav for such duty under the same conditions that would authorize Its pay- 
 ment 'To the olHcers and enlisted men of the ^'^V;:'\ <?omP^^ec Nov^^^.^^^^^^^^ 
 (See par. 841-4.) (See also Comp. Dec Apr 19 1917 under (a) supra.) 
 895a Rendezvous, local and Federal— definition of.—-' The local renaez 
 vous £• tJ^?ocal armory or other place in the city in wMch the Nav^^^^ MiMa 
 unit is located, designated by the State, Territory, or t^« ^^^^^^^.i^Hn ii^^ 
 
 1 bia authorities, as the rendezvous for that particular Naval Militia unit. 
 
 ^ ^^me cities the local rendezvous will be the battalion headquarters." 
 
 r General Order No. 225, paragraph 3 (a).) , j- 4.«4 ^ „ «„^oi 
 
 "The Federal rendezvous is the headquarters of a naval district, a naval 
 station navy yard, ship, or other place, designated by t^e Navy Department 
 as a rendezvous for the Naval Militia organizations. The Federal rendez- 
 vous for the Naval Militia will be published in circular letters of the Di- 
 ^^5on of Naval Militia Affairs from time to time." (General Order No. 225, 
 
 ^^RQr NatiL^a?Naval Volunteers.-The act of August 29, 1916, provided re- 
 tafner pa> for nem^^^^^^ of the Naval Militia and for their enrollment in times 
 of emergency or war in the National Naval Volunteers. Enrollmei t in tlie 
 "TsTreeecTent to drawing retainer pay (" that - -"j^-^J «- ^^^f^ 
 IMilitia shall be entitled to the retamer pay * * until he has enroiiea m 
 
 '"'^Ti^e^'TJ^^Tltt^^^^ volunteers is shown in the following 
 
 "^Tha t'rpro^r:?^^^^^^^^^^^ emergency, including that of actual 
 
 or irninent war requiring the use of naval forces in addition to those of the 
 ReS Navv of which emergency the President shall be, for the purposes of 
 fhifact the ^le judge, there is hereby created a force, to be known as the 
 * Nat oi al Na^af Volunteers,' in which the President ahme is authorized, 
 unde such relations as he may prescribe, to at any time enrol , by commis- 
 sion wrrant^and enlistment, respectively, and v^it^out examination, such 
 nuiyr of ?he officers and men of the various branches of the Naval Militia as 
 
 ''""ThattverV^^soreton said Volunteers shall, from the date of the 
 
 call of thi President, and during the continuance of h if active service under 
 !S Ii ^nii stand relieved from all duty as a member of the Naval Militia, and 
 fhn 1 d, Hnrsaid ^riod h^^^^ in said Volunteers all the authority and obliga- 
 ?U>nhf Tplrfon oTTmila^^^ grade, or rate in the United States Navy or 
 
 KnpCo^DS shall be governed by the laws and regulations for the govern- 
 men of SavT^^^^ during his time of active service, be entitled to the 
 
 Sme pay and allowances as are, or may be hereafter provided by law for a 
 ^S:on of smiilar rank, grade, or rate in the United States Navy and Marine 
 
 ^^emb^rHf 'the^i^ational Naval Volunteers do not pay 20 cents hospital fund 
 
 -'if^^^^T^'^lVl^Jo^^^^^^ ^^t^is'Uall be for three years 
 fromdatrof acceptance of oath.- (Cir. Letter No. 146, Divis. Naval 
 
 "^laf pfy^lifted pe^S-The National Naval Volunteers on ax^tive 
 duty i-7entitled, during the period of the war to the flat base increase 
 auLjr «^ y 1917. (Comp. Dec. June 27, 1917.) 
 
 ^7b^^cLhing -^^^^ the Na'iional Naval Voluntee^ who are 
 
 disSarg^ fwrn the Federal service will turn in to the supply officer of the 
 . «i1?nr s^tion on which he is serving all Federal clothing and equipment 
 I ship or station ^"^ J"^""" ^ ^ for personal u-e in returr^n- to >>o--- - ^a- 
 except such as may^e '^u^^^^h clotW^ " which is found ft f cr issue will 
 be sur4fy^;^kpp^s\d and issued in the manner outlined in art. 4739 
 N. I." (S. A. M., 4298.) (See par. 246-2.) 
 9/13/17. 
 
 SEC. 55. — RESERVES AND MILITIA. 
 
 338a 
 
 897. Coast Guard. — The pay of commissioned officers of the Revenue- 
 Cutter Service is the same as provided for commissioned officers of the 
 Army (sec. 3, act Apr. 12, 1902). The Revenue-Cutter and Life-Saving 
 Services compose the Coast Guard Service (act Jan. 28, 1915). Commis- 
 sioned officers of the Coast Guard Service (Revenue- Cutter branch) when 
 performing duty in time of war, under direction of the Secretary of the 
 Navy, do not receive the 10 per cent provided for commissioned officers of 
 the Navy on sea duty. Warrant officers, petty officers, and enlisted men of 
 the Coast Guard, during the continuance of the war (in accordance with 
 act May 22, 1917), receive the same rate of pay as prescribed for corre- 
 sponding grades or ratings and length of service in the Navy. (Comp. 
 Dec. June 19, 1917.) 
 
 The officers and crews of vessels of the Coast Guard, when operating 
 with the Navy in districts in which there are no special disbursing agents, 
 or when it is not practicable to touch at a port where there is such dis- 
 bursing agent, may be paid by officers of the Pay Corps — ashore or afloat. 
 Prior to such payment, the commanding officer of the Coast Guard vessel 
 concerned will present to the disbursing officer designated three pay rolls 
 (one original and two memorandum copies). These rolls should be examined 
 by the disbursing officer to satisfy himself that the period covered has not 1 
 been previously paid, and he should " note thereon the period for which 
 payment is made by him and all payments should be made to the individ- 
 uals themselves." (Comp. Dec. July 27, 1917.) " One original and two 
 memorandum copies, prepared on Coast Guard forms, of each pay roll and 
 pay voucher shall be submitted to the proper supply officer of the Nslvj for 
 payment. The original pay roll shall be receipted by each person receiving 
 pay thereon when payments are made in cash; when by check no signature 
 will be required." (Coast Guard G. O. No. 19, dated Aug. 2, 1917.) 
 
 "A copy of each pay roll and voucher, certified by the naval supply officer 
 paying the same to be a true copy of the original, shall be submitted to 
 Coast Guard headquarters [by the supply officer] through the proper chan- 
 nels as soon as possible after the payment of the same, accompanied by 
 copies of all documents, proposals, etc., attached to the originals of these 
 pay rolls and vouchers. One memorandum copy of all pay rolls and vouch- 
 ers will be retained by the naval supply officer paying the same for his 
 record. The original of all pay rolls and vouchers settled by him shall be 
 forwarded with his account when the same is submitted to the Auditor for 
 the Navy." (Coast Guard G. O. No. 19 dated Aug. 2, 1917.) 
 
 Note. — The supply officer making payment will take charge of all three rolls. The copy 
 " submitted to Coast Guard headquarters," as above instructed, will' be addressed to 
 " Accounting Division, S. & A., Navy Department," with " For Coast Guard headquarters " 
 noted in the lower left-hand comer of the covering. This copy is examined in S. & A. for 
 the purpose of adjustment of appropriations. It is then forwarded to the Coast Guard 
 headquarters, from which office it is sent to the Auditor for the Treasury. (This is the 
 copy referred to by the comptroller in his decision of July 27, 1917, as aecessaiy to be sent 
 to the Auditor for the Treasury.) 
 
 9/13/17. 
 
CHAPTER XII. 
 
 DISBURSING— RETURNS. 
 
 Section 56.— DISBTJHSING VOUCHERS AND RETUENS. 
 
 Note. — Table of returns, see paragrraph 964 ; Packing, paragraph 958 ; Dispatch, para- 
 graph 959 ; Settling accounts, paragmph 51 ; Commanding officer's sigrnature, paragraph 
 136. 
 
 901. In general. — "All officers, agents, or other persons receiving public 
 moneys shall render distinct accounts of the application thereof, according to the 
 appropriation under which the same may have been advanced to them. (Sec. 
 3623, R. S.)" (N. R. 4301.) 
 
 " Every officer or agent of the United States who, having received public 
 money which he is not authorized to retain as salary, pay, or emolument, fails 
 to render his accounts for the same as provided by law shall be deemed guilty 
 of embezzlement, and shall be fined in a sum equal to the amount of the money 
 embezzled and imprisoned not more than ten years. ( Sec. 90, act Mar. 4, 1909. ) " 
 (N. R. 4313.) 
 
 " Every officer who receives public money which he is not authorized to retain 
 as salary, pay, or emolument shall render his accounts quarterly." (N. I. 
 4921-1.) 
 
 The adjustment of a disbursing officer's account with the Government rests 
 primarily upon his rendition to the Auditor for the Navy Department of a 
 quarterly account current, substantiated by original public bills, by original pay 
 rolls with original subvouchers, and by such other original vouchers as will sub- 
 stantiate or explain receipts and transfers of funds. A quarterly schedule of 
 disbursements is required for the purpose of furnishing an abstract by appro- 
 priations of all expenditures made on account of public bills and pay rolls. 
 
 In order that the Bureau of Supplies and Accounts may locate debits and 
 credits in the controlling accounts of the Naval Establishment, and properly 
 record the condition of the disbursing officer's account with the United States, 
 a copy of the account current, a pay-roll summary, and a copy of the schedule 
 of disbursements are required to be rendered quarterly to the bureau with 
 copies of public bills. 
 
 Special returns are required to be rendered to the auditor, to the Bureau of 
 Supplies and Accounts, and to other offices covering details of miscellaneous 
 transactions, as referred to below and in paragraph 964. 
 
 The presentation by a disbursing officer of a voucher properly receipted by the 
 person entitled to payment is but prima facie evidence of actual payment by 
 him, and will not entitle him to credit unless the amount has been actually paid 
 to the proper person or his representative. (1 Comp., 228.) Fraudulent vouch- 
 ers, see paragraph 666. 
 
 Disbursing officers can not certify to true copies of papers filed in support of 
 vouchers they are to settle. (A. P. M. 1910, par. 875, quoting auditor Oct. 28, 
 1903.) 
 
 Officers signing returns and vouchers (covering receipt and expenditure of 
 public funds) must use their customary official signature. (S. A. M., 3316.) 
 
 In preparing accounts for the auditor's office the account current, schedule 
 of disbursements, and all public bills shall be transmitted flat, not folded. When 
 the schedule of disbursements consists of two or more sheets they shall be 
 securely fastened together. Public bills and all subvouchers shall be securely 
 fastened together with the dealer's bill on the top or front and the public bill 
 on the bottom or back. The account current, schedule of disbursements, and 
 all public bills must be briefed on the back and the public bills numbered. 
 
 5/24/17. 339 
 
340 
 
 CHAP. XII. — DISBURSING — RETURNS. 
 
 SEC. 56. — DISBURSING VOUCHERS AND RETURNS. 
 
 341 
 
 A separate pay roll, index, and recapitulation shall be rendered for Navy 
 officers, Navy enlisted men, Marine officers, and Marine enlisted men, also for 
 the Naval Reserve. Each pay ifoW shall have its own cover, index, and re- 
 capitulation securely attached to it. When an account includes pay rolls of two 
 or more vessels, separate pay rolls, as above indicated, shall be rendered for 
 
 each vessel. 
 
 The grand recapitulation as heretofore furnished will be discontinued and a 
 typewritten grand recapitulation in the following form shall accompany the 
 account current. 
 
 GRAND RECAPITULATION. 
 
 U. S. S. Vermont: 
 
 Navy officers 
 
 Navy enlisted men. 
 U. S. S. Kansas: 
 
 Navy officers 
 
 Navy enlisted men. 
 
 Total 
 credits. 
 
 Total Navy 
 
 U. S. S. Vermont: 
 
 Marine officers 
 
 Marine enlisted men- 
 January roll 
 
 February roll . . . 
 
 Total marines. 
 U- S. S. Vermont: 
 
 Naval Reserve 
 
 Grand total . 
 
 SOO0OO.OO 
 00000.00 
 
 00000.00 
 00000.00 
 
 00000.00 
 
 00000.00 
 
 00000.00 
 00000.00 
 
 N. H. 
 fund. 
 
 $000.00 
 000.00 
 
 000.00 
 000.00 
 
 00000.00 
 00000.00 
 
 00000.00 
 
 000.00 
 
 000.00 
 
 000.00 
 000.00 
 
 C. & S. 8. 
 
 $000.00 
 000.00 
 
 000.00 
 000.00 
 
 000.00 
 000.00 
 
 000.00 
 
 000.00 
 
 000.00 
 
 000.00 
 000.00 
 
 Money. 
 
 $000.00 
 000.00 
 
 000.00 
 000.00 
 
 000.00 
 
 ooaoo 
 
 000.00 
 000.00 
 
 000.00 
 000.00 
 
 000.00 
 
 000.00 
 000.00 
 
 000.00 
 
 S A M. 4009. 
 
 902. Time allowed for rendition.—" Such accounts, with necessary vouchers, 
 etc., shall be mailed or otherwise sent to the Auditor for the Navy Department 
 within twenty days after the period to which they relate." (N. I. 4921-2.) 
 
 " Provided, That the Secretary of the Treasury shall prescribe suitable rules 
 and regulations, and may make orders in particular cases, relaxing the require- 
 ments of mailing or otherwise rendering accounts, as aforesaid, within ten or 
 twenty days, or waiving delinquency, in such cases only in which there is, or is 
 likely to be, a manifest physical difficulty in complying with the same, it being 
 the purpose of this provision to require the prompt rendition of accounts with- 
 out regard to the mere convenience of the officers, and to forbid the advance of 
 money to those delinquent in rendering them." (Sec. 3622, R. S., as amended 
 by act July 31, 1894.) " Officers should, when it is impossible to comply, make 
 such explanations in the letter transmitting their accounts as will enable the 
 accounting officers to determine as to their delinquency." (N. I. 4921-3.) 
 
 " Officers shall be allowed twenty days for the rendition of their quarterly 
 returns to the Bureau of Supplies and Accounts, and for their final returns 
 upon detachment such time as may be necessary, not exceeding twenty days." 
 (N I 4922-1 ) " They shall render their final accounts to the Auditor for the 
 Navy Department, as prescribed by Article I 4921 for quarterly accounts." 
 (N. I. 4922-2.) (See also par. 51.) 
 
 " The time prescribed for the rendition of final returns and accounts begins 
 
 from the date of arriving at their domiciles, provided there be no unnecessary 
 
 delay in so arriving, a certificate of which date must be filed with returns and 
 
 accounts." (N. I. 4922-3.) ^ ^^ _ „ ^ ^ 
 
 The day of arrival shall be counted as a day of traveL (C5omp. Dec., Feb. 21, 
 
 1914.) 
 
 5/24/17. 
 
 903. Account current. — " Supply officers of ships shall render to the Auditor 
 for the Navj^ Department quarterly, and when detached 
 
 * ♦ « * * • * 
 
 "(6) An account current (S. and A., Form 21), giving date of bond and 
 showing all receipts and expenditures of money. It shall also show an analysis 
 of the balances severally standing to the credit of the supply officer in author- 
 ized depositories, naming them, and also the amount of cash actually on hand. 
 All public bills, properly receipted and approved by the captain, and the pre- 
 scribed inventories of foreign silver currency on hand [see par. 60G] must ac- 
 company the account current." (N. I. 4912-1.) 
 
 " Disbursing officers are required to keep their accounts with the United 
 States separate and distinct under every bond given by them and to state in 
 the caption of each quarterlv account the date of the bond under which it is 
 rendered." (N. I. 4942.) 
 
 The quarterly verification of cash must be certified to on the face of the 
 account current by the inventorying officer, as provided in paragr;iph 604. 
 (S. A. M., 415; Tr. Dep. Cir. 52.) 
 
 As gains or losses on sales of bills of exchange are reported to the auditor 
 when occurring (see par. 559), such entries on accounts current do not require 
 substantiation. 
 
 Credit entries appearing in accounts current, where credit is to be made to 
 any appropriation other than " Provisions, Navy," or the "Clothing and small 
 stores fund," will be supported by detailed vouchers substantiating the creilits 
 by items, unit values, and extensions. Where possible, a statement signed by 
 the head of department whose appropriation is concerned, to the effect that the 
 credit taken is a proper one, should be appended to these sub vouchers." 
 (S. A. M., 1247.) 
 
 The amounts received from the treasurers of officers' messes for breakage and 
 loss of mess outfits must be shown in such detail as to show the quarter or 
 quarter to which the same pertains and the vessel or vessels involveil. If 
 there is not sufficient room on the account current to show this information, a 
 supplemental sheet will be securely attached to the copy of the account current 
 forwarded to S. & A., showing details of collections received. (S. A. M., 4010.) 
 
 In no case will an officer combine any part of the account of the " first quar- 
 ter" (of a fiscal year) with the account for the previous quarters. (S. A. M., 
 399.) 
 
 Funds received by check and deposited by an officer to his own credit will 
 be *' taken up by the receiving officer as funds received by check, and shown, in 
 the analysis of balances, as in transit, until notice is received from the deiH)s- 
 itory that the amount is placed to his official credit." (N. R. 4333-4.) 
 
 " The balances acknowledged by disbursing officers and their analyses thereof 
 must actually represent the state of their business at the close of the last day 
 for which the accounts are rendered. * * * All transactions coming within 
 the time covered by an account shall be reported therein. No payments or col- 
 lections not actually made during the period of an account shall be included 
 therein." (Tr. Cir, 52, July 29. 1907.) (But special payments to marines, see 
 par. 861-5.) 
 
 " If disbursing officers do not for any reason receive from their depositories 
 the monthly statements required to be rendered to them * * * in time for 
 them to analyze their balances in the manner contemplated by the standard 
 form of account current * * * they shall not delay the rendition of their 
 accounts so as to make them delinquent, but shall compute their net balances 
 from their check stubs and state that such balances are so computed, together 
 with a report of the cause of their failure to compute such balances in the pre- 
 scribed manner." (Tr, Cir. 52, July 29, 1907.) 
 
 " Each officer disbursing in part by cash and drawing his official checks to 
 obtain cash to make payments shall render with his account a subsidiary 
 
 5/24/17. 
 
342 
 
 CHAP. Xn. — DISBURSING RETURNS. 
 
 SEC. 56. — DISBURSING VOUCHERS AND RETURNS. 
 
 343 
 
 cash account, the balance of which should agree or be reconciled with his cash 
 as shown by his analysis of balances with his account current." (Tr. Cir. 52, 
 
 July 29, 1907.) „ ^ ^ ^ , ^ 
 
 List of exchange for cash checks, see paragraph 627; list of first and last 
 checks drawn, see paragraph 628; canceled checks and list thereof, see para- 
 graph 622. , , . ^, . 
 
 "A duplicate of th« account current and of the schedule of disbursements 
 shall be forwarded quarterly to the Bureau of Supplies and Accounts." (N. I. 
 
 4913-1.) (See par. 906.) . ^ ^ . .v, 
 
 "A copy of the quarterly account current shall be forwarded to the com- 
 mander in chief for the fleet paymaster." (N. I. 4923-1.) 
 
 904. Pay rolls and vouchers. — (See also par. 691 et seq. ; Marine rolls, see 
 par. 861.) " Supply officers of ships shall render to the Auditor for the Navy 
 Department quarterly, and when detached— . ,. . , , 
 
 " (o) A general pay roil (S. & A. Form No. 1), embracing the individual ac- 
 counts of officers and men. * ♦ * 
 
 "(c) All transfer accounts and rolls of officers or men, whether to or from 
 
 the ship. , ^ ^ M ^^ 
 
 " id) All pay receipts; orders for one-fourth additional pay to such of tlie 
 crew as are detained beyond the expiration of the time of their enlistment; 
 for increased pay to men enlisting under continuous service; for crediting 
 
 * honorable-discharge ' money ; for 33 cents per diem to men employed as firemen 
 
 * ♦ * for money paid for transportation of officers or crew to any point 
 whatever, either at home or abroad; for all ratings and disratings; for good- 
 conduct medals; extra pay to gun captains, gun pointers, and certificated 
 graduates of courses of instruction ; for crediting newly enlisted men with out- 
 fits ; and for taking them up from the dates of their enlistments. 
 
 "(e) All original letters or copies thereof from officers of the Pay Corps, 
 Auditor for the Navy Department, and the Navy Department, and other papers 
 necessarv to substantiate the accounts." (N. I. 4912-1.) (Officers' orders, see 
 par. 846; requests for checkage, see par. 922 (6).) 
 
 "A column in the pay roll shall be headed as follows : • We, the subscribers, 
 severally acknowledge the correctness of our respective accounts as here stated, 
 and to have received the sums set opposite our respective names in the cloth- 
 ing and small stores and in the cash columns. (Not to be signed in duplicate.) 
 
 * We who sign below as witnesses, were present at the time of this acknowledge- 
 ment.' The roll transmitted to the Auditor for the Navy Department shall bear 
 in this column the signature of each man whose name is borne thereon. In the 
 <?ase of enlisted men, each signature shall be witnessed by an officer. Where 
 the same officer witnesses all the signatures on one page, as indicated by his 
 Initial stamp, he may sign the following: 'Witness to each signature on this 
 page, stamped on the bottom of the page.*" (N. I. 4912-3.) 
 
 "Clothing and small stores and money receipts ordinarily shall not be for- 
 warded with the pay roll, but shall be considered as void as soon as the roll is 
 signed. In case it is found impracticable for a man to sign the roll, the cash 
 and clothing and small stores receipts shall be referred to by number in the 
 signature column and forwarded with the roll. No certificate of unsigned ac- 
 counts is required." (N. I. 4912-4.) All receipts must be sent in when a man 
 is discharged overpaid. 
 
 Check notations, see paragraph 768. 
 
 Pay-roll credits on account of sales of effects of deceased men and deserters 
 will be supported by account of sale. (See par. 794.) 
 
 If not offset by a correspondent checkage, a credit on the account of a re- 
 turned deserter of balance from deserters' roll must be supported by certified 
 copy of departmental authority for removal of mark of desertion (par. 798). 
 
 Authority must be shown for taking up his own or the personal accounts of 
 another officer of the Pay Corps, if disbursing duty at another station has 
 recently been completed. (See par. 50.) 
 
 D/24/17. 
 
 Pay-roll credits on account of repayment of deposits to enlisted men and pay- 
 ment of interest thereon will be substantiated by the " Deposit record book," 
 accompanied by a " Statement of deposits and interest " (Form 50) prepared as 
 provided in paragraph 743. 
 
 Overpayment notations, see paragraph 691. 
 
 All vouchers pertaining to one account should be placed together, and the 
 different sets of vouchers should be arranged in the sequence in which the 
 names appear on the pay roll, i. e., according to pay number. 
 
 " The supply officer is required to obtain from the captain of the ship a cer- 
 tified copy of the prescribed complement, and to transmit it with his accounts 
 for settlement." (N. I. 4912-2.) 
 
 905. Public bills. — After preparation, as provided in paragraph 671 et stq.. 
 originals (S. & A. Form 51), accompanied by original requisition, original 
 dealer's bill, proposal and acceptance, and original subvouchers, if any, will be 
 forwarded to the auditor quarterly with the account current. 
 
 Memorandum copies will be forw^arded quarterly to S. and A., as provide*! 
 in paragraph 906. Other memorandum copies will be distributed monthly as 
 provided in paragraph 678. 
 
 906. Schedule of disbursements. — (Account current, see par. 903.) A quar- 
 terly "Schedule of disbursements" (Form 21a) shall be prepared and for- 
 warded to the Auditor for the Navy Department. A copy \vill be rendered to 
 the Bureau of Supplies and Accounts. 
 
 "With the quarterly schedule of disbursements transmitted to the Bu- 
 reau of Supplies and Accounts shall be forwarded the memorandum copies 
 of public bills for expenditures under all the bureaus of the Navy Depart- 
 ment and the office of the Secretary." (N. I. 4913-2.) 
 
 *' Supply officers ordered to a ship or station upon any day between the 
 first and last days of t^e quarter shall render a schedule of disbursements 1 
 for the fractional portion of the quarter. After detachment tney shall 
 continue to render schedules of disbursements as prescribed in paragraph 1 
 as long as any public funds remain in their possession." (N. I. 4913-3 ) 
 
 " A copy of the quarterly schedule of disbursements will be retained in the 
 permanent files of the office." (N. I. 5223-6.) 
 
 " In entering the amount paid for repayments of deposits on schedule of 
 disbursements, the amount of the deposits and the amount of the interest 
 thereon shall be stated separately, the former being debited to 'Pay of the 
 Navy deposit fund,' and the latter to 'Pay of the Navy.'" (N. I 4889-^ ) 
 
 907. Pay-roll summary.— The supply officer of a ship shall prepare a sum- 
 mary of each completed pay roll (S. & A. Form 61), showing separately the 
 amounts chargeable under the several titles to officers, crews, and marines 
 which should be certified, approved, and transmitted with his account current 
 for the Paymaster General." (N. I. 4914-1.) 
 
 908. Analysis of pay.—" The supply officer of a ship shall submit quarterly 
 and upon detachment an analysis by ranks and ratings of the charges agains't 
 the appropriation ' Pay of the Navy ' for accrued pay of officers and enlisted 
 men of the Navy credited by him on each pay roll carried during the period 
 using Supplies and Accounts Form No. 13, analysis of Pay of the Navy.** 
 
 909. Monthly abstracts of deposits by enlisted men (S. & A Form 49) 
 separate for crew and for marines, will be forwarded to the auditor immedi^ 
 ately after the first day of the month, as provided in paragraph 748 
 
 910. Annual reports— Balances, June 30.— The auditor should be notified bv 
 letter on June 30 of balances on hand at close of fiscal year. 
 
 911. Miscellaneous returns: — 
 
 1. Allotments.— ia) Allotment granted, see par. 722; (6) allotment discon- 
 tinued, see par. 729; (c) allotment expiring, see par. 729, 
 9/13/17. 
 
 73416'— 18 ^26 
 
344 
 
 CHAP. XI.— DISBTTBSING PAY BOLLS. 
 
 2 BilU of es.kaHge.-(a) Money statement s*^ par. 555; (6) letter of ad- 
 ^t'S",e/-l^i«'Vstl=rora^eoW'(l^i A. Fonn 329).-(See pnr. 
 791.) ^ ^ ^ ,.. ,^^ n^iffii RtntPH The Bureau of Supplies and 
 
 n""lWo^U.-Vffa VSrfs%.a*<^ l„??f cUmisslon. to the Bureau 
 
 "^'^Sri^^met'^uppf^^tSint of. aee par. 227. 
 9/13/17. 
 
 Section 57.— AUDITOR'S SETTLEMENTS. 
 
 921. Auditor^s statement of differences. — (Duties of auditor, see par. 644.) — 
 After examiuation of a disbursing officer's quarterly returns, the Auditor for 
 the Navy Department renders to the officer concerned a statement of differences. 
 Such statement serves to notify the disbursing officer whether or not the balance 
 due the Government as shown by his account current agrees with the balance 
 due as computed by the auditor after passing upon the correctness of the ac- 
 counts. Where a difference exists, the items making up the amount thereof are 
 enumerated, the reason why they were not passed being stated in each case, and 
 the disbursing officer is required to talie steps toward their removal. 
 
 Differences are of two kinds, viz, suspensions and disallowances. 
 
 (o) Suspensions of items in a disbursing officer's account are made by the 
 auditor "in order to obtain further evidence or explanation necessary to their 
 settlement.'* (Act July 7, 1894.) 
 
 " A suspension of action by an auditor is not a final decision of such officer.** 
 (1 Comp., 381.) 
 
 Suspensions if not removed will subsequently appear as disallowances. 
 
 (6) J Usallo nances. — An officer of the Pay Corps is required to make good 
 from his own funds (par. 926) all disallowances in his accounts not removable 
 by any other method. 
 '92Ji. Removal of differences. — Suspensions are removable only by the audi- 
 tor. (1 Comp., 381.) Disallowances are removable within one year only by 
 the comptroller; subsequently only by the auditor. (4 Comp., 303.) Removal 
 may be directed by the Court of Claims, as provided in paragraph 651c. 
 
 Methods of securing removal of differences : 
 
 (a) Explanation or argument. — In the case of suspensions, appropriate ex- 
 planations as to the circumstances surrounding particular items should be made 
 to the auditor. 
 
 In the case of disallowances, explanation of a transaction or argument con- 
 cerning the applicability of laws, regulations, and decisions should be made to 
 the Comptroller of the Treasury in the form of an appeal. 
 
 (ft) Adjustment by checkage.—'' When an officer of the Pay Corps receives a 
 notification from the Auditor for the Navy Department of a suspension not sus- 
 ceptible of explanation, or of a disallowance of an illegal payment in a personal 
 account, or discovers an overpayment due to error, he may check the amount 
 improperly paid against the account of the person concerned, if sucli person is 
 still carried on his rolls; if transferred he may, through the regular official 
 channel, request the officer on whose roll the account is borne to make the nec- 
 essary checkage, forwarding with the request an extract from his roll or the 
 auditor's statement, in duplicate, showing in detail the reason why the checkage 
 is required; all such requests or statements shall be certified by the officers 
 making them to be correct. The officer receiving the request shall then check 
 the amount in accordance therewith, filing same as a pay-roll voucher, noting 
 over the checkage the name of the officer making the request, and shall imme- 
 diately notify the auditor of the action taken, forwarding at the same time the 
 duplicate extract from the roll or the auditor's statement. If it shall be imprac- 
 ticable to pursue the above course, the extract from the roll or auditor's state- 
 ment may be forwarded to the Paymaster General of the Navy, together with the 
 latest information as to the whereabouts of the account in question. At the 
 same time the officer making the request shall forward a duplicate copy direct 
 
 5/24/17. 345 
 
346 
 
 CHAP. XII. — ^DISBURSING EETUKNS. 
 
 to the officer who is to make the checkage if it is known on what ro" *e ac- 
 m,int is careied The Paymaster General upon receiving such a request shali, if 
 S^ U ^tS of the corrLtness of same, issue to the proper officer «» order to 
 make tterCir^ checkage, and he shall also notify the officer making the 
 
 Tcf X^r *Te.«;ci.-Wh^i?eL have been suspended b^ause 
 vouchers were missing, inadequate, or irregular the necessary documents In 
 roriGCt form should, if obtainable, be forwarded to the auditor. 
 
 (d)Adl^tment by recovery of /tind«.-" A person receiving public money to 
 whioh he Ms no legal right and which ex aequo et bono he should not retain 
 mav be reaSir^ to refund the same." (4 Comp. 212.) For removal of differ- 
 TcL funS thS r^overed will be deposited with self as provided In paragraph 
 I?2^r de^sU^ t?the credit of the United States, as provided in paragraph 
 
 ^923 Appeals to the comptroller for revision.-" The balances which naay 
 from iim^?rtime be certifiS by the auditors to the Division of Bookkeeping 
 
 S^Twarran^s^'o'to^^^^^^^ General upon -ttl^r.^K^^^^^ 
 
 shall be final and conclusive upon the executive branch o^J^®,^^®?''"^^^; 
 except that any person whose accounts may have been sett^ ♦ * * ^JJ 
 within a year obtein a revision of the said account by the Comptroller of the 
 TrPii«;iirv " (Act Julv 31, 1894; 28 Stat. 207.) ^ „ ,. * 
 
 AdS to X comptroller from disallowances of the auditor shall be for- 
 wa^^ mre^t, and to be considered must arrive in the office of the comptroller 
 wiima ySr from the date of the auditor's settlement [statement] (Comp. 
 ^ Feb. 19, 1909), not counting the day on which the settlement is made. 
 
 ^^E^r/aJ^'al must include a complete statement of all the facts in the case 
 and of the auditor's reason for making the disallowance. Copies of orders 
 involved ff any. should be forwarded, and where statutes are mentioned the 
 I^te of the act and number of volume and page should be given. (S. A. M. 
 
 ^^e comptroller has no jurisdiction to consider items in an account mispended 
 by an audUor (1 Comp 381; id. 448; id. 501.) Only disallowances may be 
 
 appealed from ^^ ^^^ Government an amount disallowed 
 
 by the i?mtor? t^rcomptrolleV has no authority to consider the item, as 
 sLe is not an outstanding difference. Such disbursing officer, however, has 
 Soritv to submit a claim for the amount so checked to the auditor and If 
 Sis/ed wfti that officer's action to appeal to the comptroller within one 
 y^r provided he does not accept payment of the amount allowed by the auditor 
 as to anv Item on which he desires revision. (Comp. Dec. Aug. 18, 1910.) 
 
 -After an amount disallowed in a paymaster's account has been refunded 
 to him by the person to whom payment was made the paymaster has no such 
 InterStL will authorize an appeal from the settlement of the auditor as to 
 
 ^"Ll^rSl^rerFundi'lo?^^^^^^ loss of vessel.-The accounting officers 
 
 of the Treasury are authorized to allow losses of this description as provided in 
 
 *^92l!^B^li^f V Court of Claims from loss of funds or vouchers without 
 
 f»nlt or negligence, see paragraph 651c. ^ ^ , j„ 
 
 Action miy be brought In the Court of Claims for recovery of funds made 
 
 good in am)rdance with disallowances which both the auditor and the comp- 
 
 i-miipr have refused to remove. . , ,,^ 
 
 ^fl Settlement of unremovable differences.— Unremovable differences 
 mu^ be settled from the officer's personal funds by one of the following methods 
 and the auditor advised thereof. .^ ^ »„ 
 
 (a) Deposit with self if still acting as disbursing officer, as provided in 
 
 paragraph 572. 
 
 5/24/17. 
 
 SEC. 57. — ^AUDITOR'S SETTLEMENTS. 
 
 347 
 
 (6) Deposit to credit of United States, as provided in paragraph 632. 
 
 (c) Checkage of own account on the pay roll. 
 
 927. Beopening of accounts.—" The right of the accounting officers to reopen 
 accounts which have been settled either by themselves or by their predecessors, 
 for the purpose of correcting mistakes of fact arising from errors in calculation 
 or upon the production of newly discovered material evidence or for fraud or 
 collusion has received the sanction of the courts and of the law-making power 
 The act of July 31, 1894, does not take away or modify that right." (4 Comp. 
 
 oOo, ) 
 
 "The accounting officers have a right to reopen accounts which have been 
 settled by themselves to correct errors, either of law or fact, but they are not 
 authorized to reopen accounts which have been settled by their predecessors 
 except upon the production of newly discovered material evidence, or to correct 
 mistakes of fact, or for fraud or collusion." (11 Comp. 459.) 
 
 " The accounting officers have no jurisdiction to reopen settlements made by 
 their predecessors because a subsequent decision of the courts has so changed 
 the construction of the law under which the settlements were made as to war- 
 rant a different result in the settlements." (2 Comp. 401.) 
 
 "The accounting officers of the Treasury are not authorized to reopen ac- 
 counts for the purpose of correcting decisions upon questions of law subsequentlv 
 held to be erroneous." (6 Comp. 91.) "No subsequent decision upon a doubt- 
 ful or controverted question of law, essentially modifying a prevailing rule 
 which was applied to the settlement of an account, would authorize the reopen- 
 ing of it, with a view to a readjustment of it in accordance with such decision " 
 (12 Op. Att. Gen. 386.) 
 
 "The comptroller has the exclusive right to reopen an account which has 
 been revised by himself or his predecessors." (4 Comp. 303.) 
 
 "After the expiration of a year from the date of settlement an auditor has 
 the exclusive right to reopen an account settled bv himself or his predecessors " 
 (4 Comp. 303.) 
 
 "The auditor has the right to reopen settlements of a predecessor, not ap- 
 pealed from within a year, at any time upon the ground of fraud, error of 
 calculation, or new and material evidence." (Comp. Dec. Dec 8, 1908 ) 
 
 5/24/17. 
 
CHAPTER XIIL 
 ACCOUNTING. 
 
 o*JJ?Tf T^^ !^* forth in the Navy Classification of Accounts, naval accounting embraces 
 ?^"fn,?L''''ilJ accounting, statstfcal appropriation accounting, fidelity property accouS 
 ln?:..w ^«S^^"^y ?**°.^y accounting. These various phases of accounting as a function of 
 ^SBR^ officers afloat are administered in connection with the other functions of these 
 kS^";»,*' ^' f^ supply accounting, disbursing accounting, and purchase accounting, and 
 being thus interwoven with these other functions can not in many of their detaUs bJ 
 
 hl^fi:f,^H^lP''J?l*^'^;i, This chapter therefore treats of the subject in general;detaT wi^ 
 be found In the other divisions of this manual. 
 
 Section 58.— NAVY ACCOUNTING. 
 
 931. Duties of Bureau of Supplies and Accounts.—" It shall be the duty of 
 the Bureau of Supplies and Accounts to cause property accounts to be kept of 
 all the supplies pertaining to the Naval Establishment, and to report annually 
 to Congress the money values of the supplies on hand at the various stations at 
 the beginning of the fiscal year, the dispositions thereof, and of the purchases 
 and the expenditures of supplies for the year, and the balances remaining on 
 hand at the end thereof. (Act of Mar. 2, 1889.)" (N. I. 4801-1.) 
 
 " Complying with and extending the requirements of the above act. a com- 
 prehensive, central system of accounts, covering all the financial affairs of the 
 Naval Establishment, shall be maintained under the Bureau of SuoDlies and 
 Accounts." (N. I 4801-2.) 
 
 Audit and control of property accounts and charging officers for loss to the 
 Government. (See par. 282.) 
 
 932. Accounts of Naval Establishment. — "The accounts of the Naval 
 Establishment shall be maintained by the Bureau of Supplies and Accounts 
 under the following heads: 
 
 "(a) General account: A general leiiger shall be maintained with controlling 
 and representative accounts which shall show by totals the balance of all appro- 
 priations and funds, also assets, expenditures, liabilities, and investment and 
 closing accounts. 
 
 "(b) Cost accounts: The cost accounts shall show the expenditures for the 
 Navy classified under cost or purpose heads (titles), i. e., first cost, additions 
 and improvements, maintenance and operating expenses by ships, stations, and 
 miscellaneous activities. Inventories and depreciation records shall be main- 
 tained showing at all times the appraised value of property at industrial navy 
 yards. Records of shop expenses and other industrial accounting data shall also 
 be maintained. 
 
 "(c) Appropriation accounts: The appropriation accounts shall be maintained 
 in ledgers which shall show at all times the condition of each appropriation ; the 
 unallotted balance, unexpended balance of allotments, encumbrances under 
 contracts and requisitions, unaudited expenditures, unaudited reimbursements, 
 and the balance on the books of the Treasury Department under each appro-' 
 priation and fund. 
 
 " (d) Fidelity accounts: Fidelity accounts for property and money shall be 
 kept for the purpose of maintaining accountability. The property accounts will 
 embrace a record of all receipts and expenditures of property belonging to the 
 Navy, showing values of material under the various stores accounts on each 
 vessel and at each yard and station. The fidelity accounts for monev shall 
 
 5/24/17. 349 
 
350 
 
 CHAP. Xin. — ACCOUNTING. 
 
 SEC. 58. — NAVY ACCOUNTING. 
 
 351 
 
 show all receipts, disbursements, and transfers of money by and to each dis- 
 bursing officer, showing at all times the balance due the United States." (N. L 
 4802.) 
 
 933. Appropriations.— (Complete list of, and accounting numbers for same, 
 see S. & A. Bulletin No. 1 ; purposes, see phraseology under each appropriation 
 in the Annual Digest of Appropriations issued by the Treasury Department.) 
 
 E>very expenditure of money for naval purposes is chargeable, immediately 
 or ultimately, to one of the appropriations voted by Congress from the Treas- 
 ury with the approval of the President. Such charges are Immediate in all 
 cases except where stores are purchased or manufactured for stock under 
 "Naval supply account" (par. 934a) or the "Clothing and small stores fund** 
 (par. 935), when the immediate charge will be made to one of these accounts. 
 When stores held under naval supply account are issued for use they become 
 a charge on the appropriation concerned. 
 
 Appropriations may be divided into two classes: Continuing (known also as 
 permanent) and annual. Continuing appropriations are as a rule for the pur- 
 pose of acquiring new property, for improvements to old property, or for re- 
 pairs to old property when the expense is regarded as too large an item for 
 an annual appropriation to bear. Continuing appropriations become available 
 at the beginning of the next fiscal year after the passage of the appropriation 
 act and remain open until exhausted or turned back into the Treasury. An- 
 nual appropriations are mainly for the purpose of maintaining and operating 
 property already acquired and for all current or running expenses. Annual 
 appropriations run for the fiscal year ending June 30, and can be obligated 
 only by contracts actually entered into or services actually rendered during 
 the fiscal year for which they are made. (The appropriation "Provisions, 
 Navy," runs for two fiscal years.) They remain open for the payment of such 
 obligations for two full fiscal years after the close of the year during which 
 they are current. (Act of June 20, 1874-18, Stat., 110.) 
 
 " All sums appropriated for the various branches of expenditure in the public 
 service shall be applied solely to the objects for which they are respectively 
 made, and for no other." (Sec. 3678 R. S.) 
 
 " The necessity for an expenditure does not authorize the use therefor of an 
 appropriation which is not applicable thereto." (8 Comp. 1.) 
 
 " An appropriation is properly chargeable with all the expenses necessary to 
 accomplish the object for which it is made, unless particular items of expense 
 are specificially provided for by some other appropriation." (4 Comp. 24; 7 
 
 Comp. 714.) 
 
 " When an appropriation is made for a specific object it is the only one ap- 
 plicable to that object, although there may be another appropriation which 
 would, but for such specific appropriation, be available." (Comp. Dec. Nov. 
 
 23 1906.) 
 
 "An appropriation made for the services of a particular fiscal year does not 
 become available until July 1 of that [fiscal] year, but general legislation 
 therein takes effect immediately." (Dig. Comp. Dec. 1902, p. 49.) 
 
 "An appropriation found in an annual appropriation act and made specifi- 
 cally for the service of a certain fiscal year is not available thereafter except 
 in payment of expenses properly incurred, or in fulfillment of contracts prop- 
 erly made within the year as provided in section 3690, Revised Statutes." 
 
 (1 Comp. 170.) 
 
 "No executive department or other Government establishment of the United 
 States shall expend, in any one fiscal year, any sum in excess of appropria- 
 tions made by Congress for that fiscal year, or involve the Government in any 
 contract or other obligation for the future payment of money in excess of such 
 appropriations unless such contract or obligation is authorized by law. Nor 
 shall any department or any officer of the Government accept voluntary service 
 for the Government or employ personal service in excess of that authorized 
 by law, except in cases of sudden emergency involving the loss of human life 
 
 5/24/17. 
 
 or the destruction of property. All appropriations made for contingent ex- 
 penses or other general purposes, except appropriations made in fulfillment of 
 contract obligations expressly authorized by law, or for objects required or 
 authorized by law without reference to the amounts annuaUy appropriatetl 
 therefor, shaU, on or before the beginning of each fiscal year, be so appor- 
 tioned by monthly or other allotments as to prevent expenditures in one por- 
 tion of the year which may necessitate deficiency or additional appropriations 
 to complete the service of the fiscal year for which said appropriations are 
 made; and all such apportionments shall be adhered to and shall not be 
 waived or modified except upon the happening of some extraordinary emer- 
 gency or unusual circumstance which could not be anticipated at the 'time of 
 making such apportionment, but this provision shall not apply to the con- 
 tingent appropriations of the Senate or House of Representatives; and in 
 case said apportionments are waived or modified as herein provided the same 
 shall be waived or modified in writing by the head of such executive depart- 
 ment or other Government establishment having control of the expenditure 
 and the reasons therefor shall be fully set forth in each particular case and 
 communicated to Congress in connection with estimates for any additional ap- 
 propriations required on account thereof. Any person violating anv provision 
 of this section shall be summarily removed from office and may also be pun- 
 ished by a fine of not less than one hundred dollars or by imprisonment for 
 
 S?*^ ISS ^^^^ ^^^ month." (Sec. 3679, R. S., as amended by the act of Feb. 
 27, 1906.) 
 
 "No contract or purchase in behalf of the United States shall be made, un- 
 less the same is authorized by law or under an appropriation adequate to its 
 fulfillment, except in the War and Navy Departments, for clothing, subsistence 
 forage, fuel, quarters, or transportation, which, however, shall not exceed the 
 necessities for the current year.*' (Sec. 3732, R. S.) 
 
 Th3 power conferred upon the War and Navy Departments by section 3732. 
 Revised Statutes, is unaffected by section 3679, Revised Statutes. (Comp Dec 
 Mar. 28, 1905.) 
 
 934. General account of advances.— All money placed in the hands of dis- 
 bursing officers of the Navy is charged by the Treasury Department to " Gen- 
 eral account of advances " instead of to an appropriation, the appropriation*: 
 not being charged until expenditure of the money for specific purposes and final 
 audit by the Auditor for the Navy Department. This method of accounting for 
 money withdrawn from the Treasury was established by the act of June 19 
 1878, in order to consolidate the funds in the hands of disbursing officers and to 
 reduce the total idle money so held, it having previously been required that 
 funds be withdrawn as a charge to the various appropriations and held for 
 the purposes of that appropriation only. Funds held under general account of 
 advances are practically in the status of being in a branch of the United States 
 Treasury. 
 
 The general account of advances and its subsidiarv naval supplv ac- 
 count are the most important and useful features of the general accounting 
 system of the Navy, since by their operation the appropriation classification and 
 the cost classification of expenditures of money and material are made simulta- 
 neously and but once, viz, upon final expenditure for new ships, additions to 
 shore stations, maintenance, and operating expenses. 
 
 The act of June 19, 1878 (20 Stat., 167), provided: 
 
 " That the Secretary of the Navy be, and he is hereby, authorized to issue his 
 requisitions for advances to disbursing officers and agents of the Navy under a 
 • General account of advances,' not to exceed the total appropriation for the 
 Navy, the amount so advanced to be exclusively used to pay current obligations 
 upon proper vouchers, and that * Pay of the Navy ' shall hereafter be us& onlv 
 for its legitimate purpose, as provided by law. 
 
 " Sec. 2. That the amount so advanced be charged to the proper appropria- 
 tions, and returned to * General account of advances ' by pay and counter war- 
 
 5/24/17. 
 
352 
 
 CHAP. XIIT. — ACCOUNTING. 
 
 SEC. 58. — NAVY ACCOUNTING. 
 
 353 
 
 rant- the said charge, however, to particular appropriations shall be limited to 
 
 '^" irTTTaTthe^F^urThTuditor shall declare the sums due from the sev- 
 erals^iil appropriations upon complete vouchers, as heretofore, according to 
 Sw;^ he s^h^L^^^^^^^^^ the said liabilities with the 'General account of ad- 
 
 """"oara Naval supply account.-The naval supply account is an extension 
 to mtterial I? thT p? nciple of advancing money from the Treasury under he 
 eeneral account of advances, without charge to appropriations, and is the 
 |^?ner stone of the modern supply «y/tem of the Navy, w^^^^^^^^ 
 niirfhise manufacture, and storage of stock has, since 1910, taken tne place oi 
 r/vstern'oT maS'ng separate, parallel stocks charged to the various appro- 
 prlatioTs, and ieW solely for the purposes of the specific appropriation under 
 
 "^ B^ v?rtu^ of the laws establishing the naval supply account money expend^ 
 for the purchase or manufacture of stock materials, other than certain ex- 
 cepted articles? need not be charged to an appropriation, but is expended from 
 ^neMil account of advances as a charge to the naval supply account, which is a 
 fubsWia^rof general account of advances consisting of material instead of 
 money! wSen issued for use, this material Is charged to the appropriation 
 
 "^sS^iy to money carried in the hands of disbursing officers the values 
 «»rri^ In naval sup^^ account are in effect a part of the assets of the United 
 Tta^ef T?easu^ advanced to supply officers In the form of material. For this 
 reason and fnTrder to avoid the necessity of charging appropriations with large 
 locumulated losses naval supply account must be kept In prime condition by 
 ^e SercS o? pr^autlons against overstocking, by conservative appraisal of 
 i^patr^ articles taken into the account, by systematic Inventorying, and by the 
 Sg^ng off of loss, deterioration, and obsolescence to the proper appropriations 
 
 ^^Thrdefictency appropriation act of June 25, 1910 (36 Stat. 774, 792), con- 
 
 ^i?S!iva^%'CT^f^^^^^^^^ Naval Establishment. All stores on hand 
 
 Tnlv first nineteen hundred and ten, shall be charged to a naval supply ac- 
 SSnt on the r^^Ss of^^^^^ of Supplies and Accounts and all purchases 
 
 Tsto^k or eSenditures for manufactured or repaired articles for stock at 
 ^vy ^arSs or Stations, during the fiscal years nineteen hundred and eleven 
 ^d nineteen hundred and twelve shall be charged to this account and be paid 
 for from * General account of advances.' , ^ ^ „^ 
 
 "Th^ amount so advanced dudng the fiscal years nineteen hundred and 
 eleven and nlenteen hundred and twelve shall be charged to the proper appro- 
 prlluons as these stores are consumed from stock, and when disbursements 
 made for all other purposes are accomplished, the amounts so charged shal 
 ^returned to 'General account of advances' by pay or counter warrants: 
 frovidldnowever^T^^^^^ material as provisions, clothing and small stores, 
 
 Seal stores and such other materials as the Secretary of the Navy mj^ 
 d^^ate may be purchased by specific appropriations or transferred to spe- 
 clfic^prroprlatlons before such materials are Issued for use or consumption 
 The saw charge, however, to any particular appropriation shall be limited to 
 
 '^" St 's^rbf malT'^^^^^^^^ during said fiscal years nineteen 
 
 hundr^ and eleven and nineteen hundred and twelve for the value of surveyed 
 mateJhal taken from repairs made to ships or plant at navy yards and sta- 
 H^n« nr for stores turned in from ships, and this credit shall not be used by 
 the bureaus to Screase the amount of that appropriation, but shall be a 
 de^ucUon from the opting expenses of the annual appropriation concerned, 
 subject to the same provision as stated In above Paragraph.^ ^^ovlded • 
 
 The naval appropriation act of March 4, 1911 (36 Stat. 1265, 12 <y), Provmea . 
 
 "The wrmanent naval-supply fund created by the act of March third, 
 elghT^n Sr^ and ninety three, as modified by the acts of June tenth, 
 
 5/24/17. 
 
 eighteen hundred and ninety-six, and March third, eighteen hundred and ninety- 
 seven, and further increased by the acts of January fifth, eighteen hundreil ami 
 ninety-nine, and February fourteenth, nineteen hundred and two, is hereby 
 abolished, and of the sum remaining on the books of the Treasury to the 
 credit of the said fund after the adjustment of all liabilities, the Secretary of 
 the Treasury Is hereby authorized and directed to cause the sum of one million 
 five hundred thousand dollars transferred to the credit of said fund from the 
 general account of advances to be returned to general account of advances, 
 and the remainder to be covered into the Treasury; and hereafter the naval- 
 supply account for the Naval Establishment, as created by the act of June 
 twenty-fifth, nineteen hundred and ten, under the Bureau of Supplies and 
 Accounts, shall govern the charging, crediting, receipt, purchase, transfer, 
 manufacture, repair, Issue, and consumption of all stores for the Naval Estab- 
 lishment, excepting the materials named In that act and such other materials 
 as the Secretary of the Navy may designate: Provided, That the amount ex- 
 pended under general account of advances for the purchase and manufacture 
 of stores and materials for the Naval Establishment shall not exceed the amount 
 available for such purposes." 
 
 The naval appropriation act approved June 30. 1914, provided that : 
 
 " Those portions of the acts of June 25, 1910, and March 4, 1911, which 
 create the naval supply account under the Bureau of Supplies and Accounts 
 are hereby so modified and amended that hereafter the appraised value of all 
 stores, equipage, and supplies turned In from ships, and ships' equipage turned 
 in from yards or stations (except salvage), shall be credited to the current 
 appropriations concerned, and the amounts so credited shall be available for 
 expenditures for the same purposes as the appropriations credited ; and all 
 acts or parts of acts, in so far as they conflict with this provision, are hereby 
 repealed. 
 
 Procedure under the foregoing acts, see G. O. 200 — 1916, and Accounting Bul- 
 letin Ashore No. 10. 
 
 In accordance with the above-quoted acts all stores on shore are carried 
 under seven stores accounts, viz: The naval-supply account, the ordnance ac- 
 count, the survey account, the condemned-stores account, the used-material 
 account, the provisions account, and the clothing and small-stores account 
 (N. I. 4821-1.) 
 
 The operation of the naval supply account extends to all ships carrying an 
 officer of the Pay Corps, other than vessels permanently assigned as receiving 
 ships. (N. I. 4423.) 
 
 The issue for use or consumption of stores carried In the naval-supply account 
 results in a credit to "General account of advances (naval-supply account)** 
 and a corresponding charge to the appropriation concerned. The transfer from 
 a storehouse of nonconsumable stores (equipage) to a ship Is an Issue for use. 
 and all other movements or Issues of naval-supply account stores ashore or 
 afloat are Issues for use Involving charges to appropriations, except transfers 
 between supply officers and except the withdrawal of stores on shore for repair, 
 or to be used In repairs or manufacture. In the excepted cases the supplies 
 continue to be carried under the " Naval supply account." 
 
 935. The clothing and small-stores fund. — "The clothing fund and small- 
 stores fund shall be hereafter consolidated and administered as a fund to be 
 known as the clothing and small-stores fund." (Appropriation act, June 30, 
 1890.) 
 
 The fund Is available for the purchase or manufacture of articles of clothing 
 and small stores. It is self-sustaining, being reimbursed for all issues of 
 articles, and being protected from loss and deterioration of stock through the 
 fixing of issuing prices at an advance over cost prices. 
 
 Expenditures of money for labor or material are charged to the fund. The 
 fund is credited with the value of all articles issued, and an appropriation is 
 
 5/24/17. 
 
354 
 
 CHAP. Xin. — ACCOUNTING. 
 
 charged usually " Pay of the Navy " or " Pay, Marine Corps " the major part 
 of al! issues being paid for by deductions from the individual pay accounts of 
 officers and' men 'oF the NavJ or Marine Corps. Issues *or f vemm^^^ 
 poses result in a charge to the appropriation concerned, /ales for cash result 
 in a credit to the fund and a debit to " General account of advances 
 ^6 Tmes (see^^ilso Navy classification of accounts).-" Expenditures under 
 each of the appropriations of the Naval Establishment will be located and re- 
 ^rte^ to tL X-e^au of Supplies and Accounts by titles, subtitles (ie^^^^^^^^ 
 yards), and headings or accounts. The following is an outline list of the titles. 
 \iz: 
 
 SHIP TITLES. 
 
 Title A {No. i).— First c-ost of ships (hull, machinery, and permanent fit- 
 
 tings). 
 
 Title B {No. 2).— Equipage afloat. 
 Title C {No. 5).— Cost of commission. 
 Title D {No. -4).— Repairs to ships. 
 Title K {No. 5 ) .—Additions to ships. 
 Title P {No. 6).— Repairs to equipage. 
 
 YARD TITLES. 
 
 Title E {No. 7).— First cost of navy yards (classed as industrial). 
 Title R {No. 8).— First cost of navy yards (classed as military). 
 Title O {No. 9).— Maintenance and upkeep of navy yards (Industrial). 
 Title S {No. iO).— Maintenance and upkeep of navy yards (military). 
 
 NAVAL ESTABLISHMENT TITLE. 
 
 -Expense of the Naval Establishment not assignable to any 
 
 STOKES TITLES. 
 
 SEC. 58. NAVY ACCOUNTING. 
 
 355 
 
 Title y {No. 11).- 
 yard or ship. 
 
 Title X {No. i5).— Supplies in store ashore and afloat 
 
 Title Z (No ii).— Manufacturing work in process ashore. (N. I. 4808-1.) 
 
 -^bits and credits under various titles and subtitles shall be derived from 
 the vouchers which mark all movements or use of naval supplies or money. 
 
 " Even^ vou^er being the subject of entry in two accounts, a debit m one 
 and a c?edTS^ the other, it is essential that it should bear on its face the 
 informati^ necessary for the proper debit and credit entries in thebooks. 
 
 « sSal atteXn is directed to the necessity for stating subtitles as well 
 as th^eSeral lettered titles upon vouchers and In summaries The title cia^i- 
 filsthf expenditure, but the subtitie Is essential in order to lodge that ex- 
 
 ^^'KV'ou^'eXm ^^^ and to the name or letter of each 
 
 of thrvariCs elenTents to be charged and credited, viz: Appropriation (and 
 8ubh4d If any) or fund; title; subtitle (ship, yard, or station) ; heading 
 !und^r T tie A and for engineering work under Titles D and K) ; account 
 under Titles E R. G. S, and V) ; and stores account from or to which stores 
 i?P tranXred The numbers to be used for designating the various elements 
 wm'ra1« by the Bureau of SuppUes ar^A«.o^^^^^^^ and published to the 
 
 ^^? '^t^T^^^^el"^^ thi oHgl^'st'orippralsed valuation of 
 <»h^ It shall include, in the case of a new ship, every expenditure that may 
 DroSrlv iTmade a direct charge during Its original construction, or, in the 
 ^spof an old ship, Its total appraised valuation. , ^ ^ „„^^ 
 
 ^Obiects of ch^ge under Title A which are constructed at one navy yard 
 for vessels und^ instruction at another or at a private shipyard are not 
 subjl^ to InvolS (credit to Title A for equipage and supplies of new vessels. 
 
 ^^^i^\lSS^rlTon such objects shall be made under Title A, and when 
 rea^ f^?anSer the supply officer shall make the shipment, but shall not 
 
 5/24/17. 
 
 take them up on his books nor shall they be taken up by the supply officer or 
 other consignee by whom they are received. They shall be under the charge 
 of the head of the department or division concerned, and any further work 
 thereon by the Government in order to finish such articles or to install them 
 on board the vessel shall be an object of charge under Title A, as though the 
 work had been continuous. 
 
 "All Title A articles and materials shall, when removed from a ship, be turned 
 into store and taken up on the supply officer's books at an appraised value. 
 
 "The following list comprises, under general heads, such integral parts of 
 a ship and permanent fittings or ordinarily nontransferable fixtures as shall 
 be proper objects of charge under this title. 
 
 OBJECTS OF CHABGE UNDER TITLE A. 
 
 Permanent ordnance fittings: 
 
 Ammunition hoists. 
 
 Brackets for shell boxes, boring pits, loading trays, priming wires, cut- 
 lasses, small arms, et<i., when secured to the ship. 
 
 Circles, deck, for pivoting guns and shields, including screws, nuts, 
 bolts, and washers. 
 
 Circles, gun in ships' tops. 
 
 Circles, tracks, and deck sockets for torpedo tubes of all classes, in- 
 cluding bolts, screws, hangers, securings, etc., for same. 
 
 Engines for training guns. 
 
 Hooks and hangers for rammers, sponges, etc. 
 
 Motors for turning turrets and operating ammunition hoists. 
 
 Piping of torpedo air system. 
 
 Securings for torpedo air compressors, accumulators, and separators. 
 
 Standards for torpedo directors. 
 
 Torpedo trolleys, castings, platforms, brackets, screws, and voice tubes, 
 and securings for same. 
 Hull and fittings : 
 
 Air ports. 
 
 Bells, ships'. 
 
 Blocks, fitted to trolley tracks or other permanent locations. 
 
 Blocks, anchor pendant 
 
 Boat booms. 
 
 Coaling booms and fixed and portable metal coaling chutes. 
 
 Cranes or davits, anchor, cat, and fish, boat, torpedo. 
 
 Davits, portable. 
 
 Ensign and jack staffs 
 
 Furniture, built in, including book shelves, wardrobe shelves, and 
 shoe racks. 
 
 Hatch covers, gratings, and canopy frames. 
 
 Hull. 
 
 Ladders, hatch. 
 
 Lightning conductors in place. 
 
 Pipe berths. 
 
 Portable gratings and all other floor covering In place, except rugs and 
 carpets. 
 
 Pumps, hand, fixed. 
 
 Spars in place. 
 
 Stanchions. 
 
 Standing rigging. 
 
 Tanks, oil (fitted to ship), water. 
 
 Ventilation, drainage, and other piping fn place. 
 
 Ventilator cowls. 
 Engines : 
 
 Engines, main and auxiliary, and appurtenances. 
 
 5/24/17. 
 
356 
 
 CHAP. XIII. — ^ACCOUNTING. 
 
 Boilers I 
 
 Boilers, including piping and fittings. 
 
 Auxiliary machinery: 
 
 Air compressors, except torpedo. 
 
 Ash hoists, steam. 
 
 Blowers, forced draft. 
 
 Distilling apparatus. 
 
 Pumps, steam and electric. 
 
 Refrigerating machinery. 
 
 Steerers steam 
 
 Tools, machine,* permanently installed (except detachable equipment). 
 
 Ventilation blowers, fixed. 
 Windlasses, winches, and capstans. 
 Engines. 
 Permanent radio fittings: 
 Aerials. 
 
 Ammeters, hot wire. 
 Condenser racks. 
 Condensers. ' 
 
 Detectoi-s, complete. 
 Keys, relay. 
 Keys, transmitting. 
 Motor generators. 
 Motor starters, hand or automatic 
 Portable radio set, complete. 
 
 Protection devices. ^ , x i ». 
 
 Receivers complete with self-contained detector and telephone. 
 
 Spark gaps. 
 
 Spark-gap ventilator sets. 
 
 Switchboards. 
 
 Switches — 
 
 Lightning. 
 
 Transfer. 
 Transformers — 
 
 Power. 
 
 Oscillation. 
 Transmitters, complete. 
 
 Electric plant: . , ,. , . ,. ^ ^ 
 
 Electric fixtures permanently secured, not including globes, shades, and 
 
 lamps. 
 Generator sets, all capacities. 
 Searchlights, electric. 
 Test panels. 
 Wire, electric, in place. 
 Interior communication : 
 
 Bells, buzzers, and push buttons, installed. 
 Engine-room annunciators. 
 
 Speaking tubes. „ . „v 
 
 Telephone systems (gun firing, salvo, and call bell). 
 
 Galley fittings: 
 
 Dish-washing machines. 
 Miscellaneous : 
 
 Fireroom timing apparatus. 
 
 Radiators, steam. , . , ^ ^ x^ ».. 
 
 Wrenches for air ports, hatches, deck winches, and other machines 
 
 under the Bureau of Construction and Repair. 
 Printing presses. 
 
 Submarine sending and receiving apparatus. 
 5/24/17. (N. I. 4804-1.) 
 
 SEC. 58. — NAVY ACCOUNTING. 
 
 357 
 
 938. " Title B includes expenditures upon ships not charged under Title A, 
 but necessary for making them manageable and habitable and serviceable as 
 naval vessels. All charges shall be made to this title by invoice to the ship 
 concerned when the equipage is issued from store." (N. I. 4804-2a.) 
 
 " There can be no expenditures of labor or material * for use ' to this title. 
 New articles of equipage must be made under Title Z and the work done in tlie 
 conversion account." (N. I. 4804-2b.) 
 
 " Cost of all repairs made to equipage shall be charged to Title P when re- 
 pairs are attributable to use on board on a specific ship. Repairs which can 
 not be attributed to use on a specific ship shall be charged to Title V and the 
 appropriation concerned." (N. I. 4S04-2c. ) 
 
 •' Title A articles intended ns spares shall be invoiced to ships under Title B 
 and carried as equipage." (N. I. 4804-2d.) If retained on shore custody re- 
 ceipt shall be given the supply officer afloat by the supply officer ashore. (Ac- 
 counting Bulletin Ashore No. 10.) 
 
 " Whenever spare parts of an imperishable character carried under Title B, 
 whether 'spares' for parts of the ship under Title A or * spares' for parts of 
 the ship under Title B, are fitted or used to replace working parts, the parts so 
 displaced shall thereafter be regarded as the spare parts and repaired or con- 
 demned by survey as the occasion may demand." (N. I. 4804-2e.) 
 
 "Articles carried under this title which are consumed or lost shall, after 
 survey, be charged to Title C by the Bureau of Supplies and Accounts." (N. I. 
 4804-2f.) 
 
 " Small articles carried on board for the purpose of replacing perishable or 
 consumable parts of articles of * equipage ' shall not be regarded as ' spare 
 parts,' Title B, but shall be carried under Title X and expended to Title C * for 
 use ' on ships operating imder the general supply system ; on other ships such 
 articles will be expended to Title C when issued from store (ashore)." (N.I. 
 4804-2g.) 
 
 " When the classification of an article is changed from B to A any items 
 on the books will be expended as a charge to Title K. No charge to an appro- 
 priation is involved. When the classification of an article is changed from A 
 to B it will be taken up on the books as a gain by inventory, no credit to an 
 appropriation being involved." (Accounting Afloat Circular No. 5.) 
 
 " Torpedoes and all types of mines, while classed under Title B, when firetl 
 in war or expended in explosion by specific order of the department, may be 
 expended without survey by quoting this paragraph on the expenditure 
 vouchers. Under all other circumstances loss of or damage to a torpedo or 
 mine shall be covered by survey. (N. I. 4804-2h.) 
 
 " With the exception noted in paragraph above, no articles of equipage car- 
 ried on a ship's books under Title B shall be expended without survev. (N. I. 
 4804-2i.) 
 
 " The objects of charge under this title shall be subjects of invoice to and 
 from supply ofllcers, and the following are given as examples: 
 
 Antennae, radio. 
 
 Adding machines. 
 
 Ammeters. 
 
 Anchors, chains, and appurtenances. 
 
 Bags, awning, coaling, hammock, etc. (except clothes). 
 
 Bake ovens. 
 
 Battery, main and secondary. 
 
 Blocks, transferable. 
 
 Boilers and machinery of power boats. 
 
 Boats. 
 
 Boat equipments, including spars and sails. 
 
 Bookcases. 
 
 Buckets. 
 
 5/24/17. 
 
358 
 
 CHAP. XIII. — ACCOUNTING. 
 
 Bulletin boards. 
 
 Breakers and stands. 
 
 Buoys, life. 
 
 Bunk bottoms, canvas. 
 
 Cargo-reflectors. 
 
 Casks. 
 
 Cbests 
 
 Circuits, electric, and appendages. 
 
 Coils, loading, reactance. 
 
 Compasses, gyro, complete. 
 
 Covers, mast, boat, sail, gun, etc. 
 
 Curtains. 
 
 Davits, portable. 
 
 Dishwashing backets, for crockery, etc 
 
 Ditty-boxes. 
 
 Diving apparatus. 
 
 Dough mixers and troughs. 
 
 Drill-cartridges. 
 
 Fenders, ship. 
 
 Flags, ensigns, etc. . , ^ , .|^ ,„ 
 
 Furniture, and office equipment not built in. ^ ,„ , ^*^ 
 
 Galley and range equipments (including ranges, coffee urns, steam jacketed 
 
 kettles, etc.). 
 Gun equipments. 
 
 Gun mounts, other than turrets. 
 Hand-power machines for galley. 
 Hose, air, water, oil, and steam. 
 Instruments, nautical, musical, drawing. 
 Jacob's ladders. 
 
 Kettles, steam-jacketed, vegetable. 
 Keyboards. 
 Lamps, lanterns, etc. 
 Life jackets, cork, cotton, kapok. 
 Lockers, clothes, mess, vegetable. 
 Logs, Nicholson. 
 Magazine light boxes. 
 
 Magazine outfits. . , ,. ^ 
 
 Mats, anchor, cargo, collision, landing, s^ord. 
 Mattresses, hair, and cover. 
 Mattresses, wire. 
 Meat choppers, electric. 
 Mess outfits 
 
 Mines and countermines, including tools, spare parts, etc 
 Motors and fans, electric (portable). 
 Pillows and covers. 
 Potato peelers, electric 
 Pumps, portable. 
 Rugs and carpets. 
 Running rigging, hawsers, towlines. 
 
 ^afes 
 
 Sails, awnings, hoods, screens. 
 Scales for weighing. 
 Scoops, air ports. 
 Scuttle butts. 
 Searchlights, acetylene. 
 Semaphore signal outfit. 
 Sewing machines. 
 
 5 24/17. 
 
 SEC. 58. — NAVY AOOOUNTING. 
 
 359 
 
 Signal outfits, portable. 
 
 Small arms and their equipments. 
 
 Sockets, rail, sliding, pivot, clevis, including rivets, etc. 
 
 Sounding rods. 
 
 Spare and duplicate parts of generating sets, main engines, and auxHlary 
 
 machinery. 
 Spare steering-gear and boat-crane ropes. 
 Spare and duplicate parts of Title A or Title B fixtures of suoh a nature 
 
 or value that they should not be expended without survey. 
 Splint stretchers. 
 Storage batteries. 
 Table linen. 
 Tanks, portable. 
 Tarpaulins. 
 Tents. 
 
 Torpedo air compressors, accumulators, and separators, etc 
 Torpedo and mine and countermine tools, spare parts, etc. 
 Torpedoes, including tools, spare parts, etc. 
 Tubs. 
 Turret gun mounts and following attachments, viz, deck lugs, sUding gear, 
 
 etc. 
 Turret gun-mount attachments, as follows — 
 
 Rammers, gun-firing and sight-lighting circuits, including the Ijat- 
 teries; sight telescopes, bore sights, with all parts; dotters, sub- 
 caliber attachments, ail spare parts, tools, and accessories. 
 Tj'pewriters. 
 Urns, coffee. 
 Water coolers. 
 Wave meters, radio. 
 Torpedo parts not listed in the Classification Index of Naval Stores and 
 Material will be classified according to value, those of $3 or more to be classi- 
 fied as Title B, those of less than $3 as Title C." 
 
 (N.L 4804-2/.) 
 For turning Title B articles into store, see paragraph 242-^. 
 039. '^ Title C shows the running expenses and cost and maintenance of ships 
 in commission." (N. I. 4804-3a.) 
 
 " It shall include the pay of officers and crew ; value of rations consumed or 
 commuted ; value of stationery for ship's use ; supplies used in ordinary mainte- 
 nance by the ship's force, such as painting, carpentering, calking, etc. ; bills for 
 pilotage, towage, canal tolls, removing ashes, etc. ; coal, oil, and other supplies 
 consumed or used in steaming, heating, lighting, and cooking ; ammunition used 
 in target practice and for other purposes ; and all other expenses incidental to 
 the maintenance of the vessel in commission." (N. I. 4804-36.) 
 
 " Consumable supplies are classified as Title C in the Classification of Navy 
 Stores and in the allowance books, indicating that when issued for use aboard 
 ship they are chargeable to Title C. Such supplies when in store ashore or in 
 store on ships having a general supply system are carried under Title X. 
 
 " Note. — Material used by the ship's force for repairs such as ordinarily 
 would be made at a navy yard will be charged to Title D, K, or P, as the case 
 may be. When necessary, (fecial allotments should be requested from the 
 bureaus having cognizance." (N. I. 4804-3c.) 
 
 940. Title J). — " With the exception of maintenance charges by the ship's 
 force, all repairs to such integral parts of a ship, or ordinarily nontransferable 
 fixtures as were objects of direct charge to the ship under Title A, shall be 
 charged under Title D. In case of repairs to ships in commission, not at a 
 navy yard, by other than the ship's forces, the public bills covering such 
 repairs shall be inscribed Title D. Charges under this title shall be reported 
 5/24/17. 
 
 73416*— 18 ^27 
 
360 
 
 CHAP. Xm. — ACCOUNTING. 
 
 , ♦» 
 
 uiKler the ship's name and number, and for the appropriation " Engineering,' 
 the following headings: 
 
 1. Machinery. 
 
 2. Electrical 
 
 " No^^-For material used by ship's force In repairs to hull and fittings see 
 
 " Mr'^iltie K m'cludes ail'e^ditures on the hull or permanent fittings for 
 oh^g;s and alterations which are in the nature of betterments or improve- 
 
 ""^•"ril-irffes under this title shall be reported under the ship's name and 
 num^?, and ?or the appropriation 'Engineering,' the following headings: 
 
 1. Machinery. 
 
 2. Electrical. 
 
 3. Radio." (N. I. 4804-5.) 
 
 942 '* Title P includes all repairs to ship's equipage; i. e., articles which are 
 
 Allele %";^*""'^„ *1 ijgts where such repairs are occasioned by 
 
 rs^'o^bla d"shi? wL irus/on ;lrd^^^^^^ repairs shall be made upon 
 
 use on^''"«'^,'i^^2i • f thrhead of the shin's department concerned, duly approvetl 
 
 ^Tf.^^^vt;; T^"b a ^il sriuVned^tn^^rf ^(ishore) they shai, be 
 !£ttfu^rnToferrrL=^ A''::^-^^^ ^ ^ 
 
 "Tm * " V;« Xh^fslo be*rVirT»^erl the repairs are not -cas^oned 
 by use on boaTd ship, shall have the labor and material charged to Title V and 
 
 *f4P^T-For°materTa"fused by ship's force in repairs to ship's equipage see 
 '"'^3°«'ii«fv^inelu?es^al1'^nditures made for the benefit of the naval 
 raSu«r^.e aS^M ^^^^ t= atf ic^ouTt^^^ 
 %L'^^MeX includes the value of all stores, ashore and afloat, awaiting 
 
 issue for use "^ consumption material held for general 
 
 " On supply ships and tenders "?,,^^8aras >iw._ enihrnces all ef|Ui- 
 
 issue to vessels of the fleet or flot'''a- «",5. ™ ^"^^ g^„re Except as provided 
 page. Title B, and <^«n«n™able ™ppl.^, T t e C ,n st^^^^^^^ conZiable supplies 
 in theprecedingsentence'T tie X afloat wm^^^^ construed as issued 
 
 placed aboard ship b?'°g Xll^carriTimder one of the following accounts: 
 
 «<=:i"^?,t x'^st'^r'^f aL'aTlhan be"carried under one of the following accounts: 
 "Title X,s'o'^^f^""'^*X.,,"flnce account (gunnery ofiicer). Ordnance account 
 Si;T&rProvis?ot°'a"c" uTVot^S^g aaS smaU stores account, and 
 Ships' store account." (N. I. 4804-13.) 
 
 5/24/17. 
 
 Section 59.— ACCOUNTS AND RETURNS. 
 
 Note. — Inspection of accounts, see par. 45 ; loss of accountts, see par. 7^. 
 
 951. Purposes of ship accounts and returns. — 1. Purposes of accounts.-^ 
 
 (a) Adjustment of obligations to which the Government is a partv. (6) Ensure- 
 
 ment of legality and regularity in the management of public funds and public 
 
 property, (c) Preparation of statistical information needed for administrative 
 
 purposes. 
 
 2. Purposes of returns.— (a) Lodgment in the Navy and Treasury Depart- 
 ments of documents pertaining to Navy transactions, (b) Substantiation of 
 entries appearing in the accounts of disbursing or supply officers, (c) Lodg- 
 ment of statistics in the controlling accounts of the Navy. 
 
 952. Ship accounts.— i. Properly accounts.— The account of an officer re- 
 sponsible for property is chargeable with the value of stores received by him 
 from whatever source, for the use of the Navy, and should receive credit for 
 the value of all public property expended by him. Each transaction must be 
 shown to have been in accordance with law and regulation, and the facts must 
 be substantiated in required form to the satisfaction of the Bureau of Supplies 
 and Accounts. Illegal credits elaimed by an officer in his account with the 
 United States are, if resulting in loss, chargeable to him, upon certificate of the 
 Paymaster General. (See pars. 281, 282.) 
 
 2. Money accounts.— The supply officer's account with the Government is 
 chargeable with funds received by him, from whatever source, for the use of 
 the Government, and should receive a credit for all public funds expended by 
 him. Each transaction must be shown to have been in accordance with law and 
 regulation, and the facts must be substantiated in required form. The interests 
 of the Government require that the supply officer maintain a detailed accouiit 
 of all obligations affecting the Government on one hand and a public creditor or 
 public debtor on the other hand, and that he submit legal evidence of all trans- 
 actions involved in such relations. The public bills, pay rolls, and vouchers 
 comprising such records and evidence are rendered to the Auditor for the Navy 
 Department for examination as to their correctness and to substantiate cretlits 
 claimed by the supply officer in his account with the United States. Irregular, 
 erroneous, or unsupported entries in the individual accounts or in the supply 
 officer's account with the United States are chargeable to him on certificate of 
 the Auditor for the Navy Department. (See par. 921 et seq.) 
 
 953. Falsification of accounts or returns. — " Whoever, being an officer, clerk, 
 agent, or other person holding any office or employment under the Government 
 of the United States and, being charged with the duty of keeping accounts or 
 records of any kind, shall, with intent to deceive, mislead, injure, or defraud 
 the United States or any person, make in any such account or record any false 
 of fictitious entry or record of any matter relating to or connected with his 
 duties, or whoever, with like intent, shall aid or abet any such officer, clerk 
 agent, or other person in so doing ; or whoever, being an officer, clerk, agent, or 
 other person holding any office or employment under the Government of th«^ 
 United States and, being charged with the duty of receiving, holding, or paying 
 over moneys or securities to, for, or on behalf of the United States, or of r^ 
 ceiving or holding in trust for any person, any moneys, or securities, shall, with 
 like intent, make a false report of such moneys or securities, or whoever, with 
 like intent, shall aid or abet any such officer, clerk, agent, or other person in 
 5/24/17. 361 
 
362 
 
 CHAP. Xni. — ACCOUNTING. 
 
 SO doing, shall be fined not more than $5,000. or imprisoned for not more than 
 ten vpnri. or both" (Act approved Mar. 4, 1911.) . 
 
 ^!^ AccoimtSW pcriods.-The fiscal year of the United States begins on 
 TnlvT and e^s^ June^SO of the following calendar year, the fiscal year taking 
 ftsdif^aUon from toe calend year in which it ends. Accountii^ periods 
 are in Sieral. the four quarters of the fiscal year, and are as exampled below ; 
 
 rate. 
 
 July 1, 1914 to Sept. 30, 1914. . 
 Oct. 1, 1914 to r ec. 31, 1914.. 
 Ian. 1, 1915, to Mar. 31, 1915. 
 Apr. 1, 1915, to June 30, 1915. 
 
 Designation. 
 
 First quarter fiscal year 1915. . . 
 Second quarter fiscal year 1915. 
 Third quarter fiscal year 1915. . . 
 Fourth quarter fiscal year 1915. 
 
 Brief designation. 
 
 First quarter 1915. 
 Second quarter 1915. 
 Third quarter 1915. 
 Fourth quarter 1915. 
 
 " In the indication of accounts and vouchers, the preparation of warranto and 
 depa?tmen[al blanks, the payment of salaries, and all other bufness of the de- 
 partment in which it may be necessary to divide or make mention of the quar- 
 tt^r<i the foregoing shall be observed." (N. I. 4911-^.) 
 
 Certain accounting takes cognizance of the calendar month as an accounting 
 ner^ (S^ par ^ ) Returns shall be rendered at the close of accounting 
 S^ri^s ac^d^ng ^detailed instructions laid down in this manual. At the 
 S^d of eaS qufrterly or monthly accounting period, accounts which have 
 ^n OD^ for on^y a fractional period must be covered by returns in the same 
 S^nne^s if the i^rlods had b'^n complete; accounts closed before the end 
 S a i^ri^ on account of detachment or otiierwise ^'Lfp:^;^^S^mr loll^ 
 tiirn^ Pxcent returns pertaining to the general supply system. (See par. d04.) 
 Whefr^uests I?e sStted for merging returns for smaU fractional periodB 
 with the rXrns For tiie next period separate autiiority must be obtained from 
 Sie auditor and from tiie Bureau of Supplies and Accounts for the returns 
 midPr their respective cognizance. A fractional period ending June 30 can not 
 S^ mL-?^ w?to ri^ri^ My 1. owing to difference in fiscal year. 
 
 9W NecessM^ Wa^ must be kept on hand.-They are obtainable from 
 thP ^imnlv offi^ na^ard, Washington. D. C, on requisition prepared on 
 S^VI Form Nri73,^r o^^^ Asiatic Station, from the supply officer, Cavite. 
 P I IteSuTsitions should be limited to six months' supply. Supply officers 
 Luld^vwfth^mseWes witii a list of S. & A. fojms (Bulletin No 2) from 
 wWch t^prepare requisitions. "In the absence of printed forms tiiey shall 
 Dreoare the required returns in typewriting or in script. (N I. 5205.) 
 prepare tnerequ ^^^^^^ ^r rendition of returns is as follows: Monthly 
 
 rPturns^v^in 10 XyfafTer expiration of montii; quarteriy returns, within 
 5S days TftS^^hfexpfration of the quarter; final returns, witiiin 20 days; ex- 
 ^r^rthat " SuDDly officers of tenders to torpedo boats and submarines will 
 ^Sder the a!S?e (TWe B) retiirns witiiin 45 days after tiie expiration of the 
 nnarter" (N I. 4854-6.) Other returns immediately. .*,„<. 
 
 ^9?7 Del niuen^yin rendition of returns to the Treasuir Departinent must 
 ho P^'l n i ned in the letter transmitting tiiem. ( See par. 902. ) 
 
 Q^ft^ Packiiie of returns.-" The returns must be arranged in separate pack- 
 aeef^r MfferentTu^^^^^^ and offices requiring them." (N. I. 4923-2.) 
 ^"The exterior of each package must be indorsed so as to show tiie nature 
 of its contents and by whom sent and must be fully addressed for its ultimate 
 
 ^^f^AU^r^urns^oT^'th^^^^^ of Supplies and Accounts snail be forwarded 
 4.^ J «nd laid flat in heav^^ 10 by 15 inch envelopes." (N. I. 4923-6.) 
 
 Siarter^" S^PP^^^^ ^^^ ^^^^^^*« «^^" ^ P^^^ 
 
 *^One mckage shall be made of the provision return, clothing and small-stor^ 
 balance sSt. the ship's store balance sheet, statement of ship's store profits, 
 with all vouchers pertaining to each. 
 5/24/17. 
 
 SEC. 59. — ^ACCOUNTS AND BETUBNS. 
 
 363 
 
 One package shall be made of the quarterly account current, schedule of dis- 
 bursements, jind pay-roll summary. 
 
 One package shall be made of the returns of general supplies and equipage 
 and all vouchers pertaining thereto. (S. A. M. 1693.) 
 
 Each of these packages shall be plainly marked on the outside so as to indicate 
 the returns and other papers contained therein. (The weight of a package must 
 not exceed 4 pounds if mailed under frank; on packages sent via parcels post 
 exceeding 4 pounds postage must be paid.) 
 
 " Envelopes will be addressed to the Bureau of Supplies and Accounts, Navy 
 Department, Washington, D. C. In the lower left-hand corner envelopes will 
 be marked 'Accounting Section,' except in the following cases : 
 
 Request for allotment of funds (S. & A. Form 165). 
 
 All coal, fuel oil, and gasoline reports. 
 
 Surveys, except when forwarded as vouchers. 
 
 No form less than 10 by 15 inches will be folded." (Accounting Bulletin 
 Ashore No. 25.) 
 
 959. Dispatch of returns and letters of advice. — " A supply officer shall 
 forward his accounts and returns direct, and immediately afterwards, in each 
 case, inform the commanding officer of the ship, in writing, of the fact. Such 
 report shall be forwarded by the commanding officer to the commander in chief 
 for filing in the office of the fleet paynraster. A copy of the quarterly account 
 current shall be forwarded to the commander in chief for the fleet paymaster ** 
 (N. I. 4923-1.) 
 
 " If the returns for any bureau should be found too bulky to be sent through 
 the mails, they may be divided and numbered, and so referred to in a letter of 
 advice. Should it be considered safer or more economical to forward them hy 
 express, they may be so forwarded, and the letter of advice only sent by mail." 
 (N. I. 4923-4.) 
 
 Care should be exercised in forwarding returns that envelopes are of proper 
 quality to guarantee safe delivery. 
 
 " The expense of transportation of the accounts of disbursing officers must be 
 prepaid." (N. I. 4923-5.) 
 
 " Officers when serving abroad shall not send returns or other small official 
 packages by express unless absolutely necessary ; but when so sent, all parties 
 concerned shall be advised. Such express packages intended for the department 
 or any official thereof on or near the east coast of the United States shall be sent 
 care of the United States dispatch agent, New York." (N. I. 520.5-2.) 
 
 960. General supply returns. — 
 
 Form 
 No. 
 
 Name of form. 
 
 To whom 
 sent. 
 
 How many 
 copies. 
 
 How often 
 sent. 
 
 See para- 
 graph: 
 
 20 
 
 AS 
 
 60 
 71-L 
 
 80 
 
 Report of exi)enditures from 
 
 nTs. a. 
 
 Balance sheet, equipage, B 
 (one for each ship's depart- 
 ment concerned). 
 
 Quarterly transfer statement, 
 N. S. A. credits. 
 
 Invoices, receipt or expenditure 
 (short and long). 
 
 Quartffl-ly statement of mess 
 outfits. 
 
 Abstract of vouchers (both '*re- 
 ceipt" and "exj)enditure"). 
 
 Reports of survey 
 
 Class balance sheet (Title X). . . 
 
 S. & A. and 
 each bureau 
 concerned. 
 
 B. &A 
 
 do 
 
 do 
 
 do 
 
 • • • • - UU ■••••••• 
 
 • • « • • uu •••••••• 
 
 do 
 
 Original to 
 S. & A.; 
 copy to 
 bureaus 
 concerned. 
 
 Original 
 
 In duplicate. 
 
 One 
 
 Original 
 
 Quarterly 
 
 .... .CO. ....••• 
 
 do 
 
 do 
 
 .. .. .do. ... , 
 
 322-6 
 
 321-1 
 
 322-6 
 4256 
 
 147 
 
 do 
 
 ..... do - - 
 
 321-2 
 
 164 
 157a 
 
 do 
 
 do 
 
 .... do . 
 
 an 
 
 329-4 
 
 167b ; 
 167c ., 
 
 1 
 
 Balance sheet, N. S. A., stores. . 1 
 
 Balance sheet (ordnance stores, | 
 
 etc.). i 
 
 do 
 
 do 
 
 1 
 
 do 
 
 do 
 
 do 
 
 do 
 
 322-1 
 32»-l 
 
 5/24/17. 
 
364 
 
 CHAP. XIII. — ACCOUNTING. 
 
 SEC. 5». — ^ACCOUNTS AND RETURNS. 
 
 365 
 
 Form 
 No. 
 
 222 
 
 315 
 
 I/etter. 
 
 Letter. 
 
 Letter. 
 
 140 
 
 Name of form. 
 
 To whom 
 sent. 
 
 Transfer statement (inscribed 
 "Regular," with original and 
 one copj' of invoices). 
 
 Report of work afloat 
 
 Articles of athletic outfit trans- 
 ferred. 
 
 Receipt from supply officer of a 
 yard for books arid records of 
 general supply system. 
 
 Reports of typewriters, com- 
 puting machines, and cash 
 registers in use. 
 Balance sheet of provisions 
 (cargo), with all receipt and 
 expenditure vouchers and ab- 
 stracts. 
 
 S. & A, 
 
 Bureau con- 
 cerned and 
 S. & A. 
 
 S. & A 
 
 do. 
 
 do. 
 
 do. 
 
 How many 
 copies. 
 
 In duplicate 
 
 Original to 
 bureau 
 concerned; 
 duplicate 
 to S. & A. 
 
 Original 
 
 .do. 
 
 In duplicate. 
 Original... 
 
 How often 
 sent. 
 
 Quarterly , 
 
 ...do. 
 
 ...&.. 
 
 When ship 
 goes out of 
 commission. 
 
 do 
 
 Semiannually 
 (Oct. 1 and 
 Apr. 1). 
 
 Quarterly 
 
 962. Clothing and small stores returns. (Pack with provision returns.) 
 
 See para- 
 graph: 
 
 (N. I. 
 9a.) 
 
 322-7 
 333 
 
 905 
 SI 
 
 324 
 
 522^ 
 
 Form 
 No. 
 
 37 
 51a 
 
 71 
 
 143a 
 
 153-154 
 
 222 
 
 83 
 
 Name of form. 
 
 Balance sheet 
 
 Public bills (memorandum 
 
 copy). 
 Invoices (receipt or expenditure) 
 
 Issues and inventory 
 
 Survey reports 
 
 Transfer statement (inscribed 
 
 "P. & C." accompanied by 
 
 original and one copy invoices) . 
 Report ♦ * * clothing and 
 
 S. S. 
 
 To whom 
 sent. 
 
 S. &A. 
 do., 
 
 .do 
 
 .do 
 
 .do 
 
 .do 
 
 P. & C. Dept. 
 
 Howmanjz: 
 copies. 
 
 Original. 
 One..... 
 
 .do 
 
 Original 
 
 do 
 
 In duplicate. 
 
 Original. 
 
 Bow often 
 sent. 
 
 See para- 
 graph. 
 
 Quarterly . 
 do 
 
 44&A 
 673-16 
 
 do. 
 .do. 
 .do. 
 .do. 
 
 439ets< 
 
 Jan. 1 
 July 1. 
 
 and 
 
 % 
 
 435 
 446 
 
 446-3 
 
 963. Ship*s store returns. (Pack with provision returns.) 
 
 Form 
 No. 
 
 961. Provision returns. 
 
 Form 
 No. 
 
 Name of form. 
 
 To whom 
 
 sent. 
 
 How manv 
 copies. 
 
 How often 
 sent. 
 
 See para- 
 graph: 
 
 27 
 
 29 
 
 3Qb 
 
 Monthly ration memorandum.. 
 
 Provisions sold t o messes 
 
 Reouisition and invoice 
 
 S. &.\ 
 
 do 
 
 .do 
 
 Original 
 
 do ... 
 
 One 
 
 Quarterly 
 
 do 
 
 425i 
 
 42.Tg 
 
 .^32-I 
 
 36 
 
 Provision return. 
 
 do 
 
 Original 
 
 do 
 
 425 
 
 36b 
 
 Statement of over and under 
 
 issues of provisions (with 
 
 Form 36). 
 Ration record (from ships not 
 
 carrying supply officers). 
 Memorandum copies public bills 
 
 (accompanying Form 36). 
 
 Invoice of engineer and dynamo 
 force rations (with Form 36). 
 
 Invoices (receipt and expendi- 
 ture with Form 36). 
 
 Abstract of receipts and ex- 
 penditures. 
 
 Survev renorts 
 
 .do 
 
 .... .do ...... 
 
 do 
 
 366 
 
 4o 
 ■51a 
 
 do 
 
 S. A- A. and 
 S. O.ofyard 
 concerned. 
 
 S.& A 
 
 do 
 
 do 
 
 -do. ....... 
 
 do 
 
 One 
 
 Monthly 
 
 Quarterly 
 
 . . .do. ..... 
 
 92-i 
 673-lrt 
 
 71 
 
 Orieinal... . 
 
 42.id 
 
 71 
 
 One 
 
 do 
 
 t25d 
 
 147 
 153-154 
 
 Original 
 
 do 
 
 do 
 
 425 
 
 Letter. 
 Do... 
 Do... 
 
 C. O. order, issues to marine 
 supernumeraries (mth Form 
 36). 
 
 CO. order, issues to supernu- 
 meraries not entitled to pav 
 (with Form 36). 
 
 CO. order, issues to oflTicers 
 
 do 
 
 do 
 
 do 
 
 do 
 
 In duplicate. 
 One 
 
 Quarterly 
 (when occur- 
 ring). 
 
 do 
 
 do 
 
 425e 
 425n 
 
 51a 
 
 55 
 
 71 
 
 143 
 
 222 
 
 234 
 
 Name of form. 
 
 Public bill (memorandum 
 copies with Form 234). 
 
 Ship's store profits 
 
 Invoices (receipt or expenditure) 
 
 Certified inventory 
 
 Transfer statement (accom- 
 panied by original and one 
 copy of invoices). 
 
 Bailee sheet 
 
 To whom 
 sent. 
 
 How many 
 copies. 
 
 S.&A, 
 
 ...do... 
 ...do... 
 ...do... 
 ...do... 
 
 .do. 
 
 One. 
 
 Original 
 
 One 
 
 Original 
 
 In duplicate. 
 
 Original. 
 
 How often 
 sent. 
 
 Quarterly . 
 
 do 
 
 do 
 
 do 
 
 do 
 
 .do. 
 
 Seepara- 
 grai^. 
 
 673-16 
 
 474 
 
 470 
 
 473 
 
 33S-7 
 
 472 
 
 964. Disbursing returns. 
 
 5/24/17. 
 
 Form 
 No. 
 
 Name of form. 
 
 To whom 
 sent. 
 
 How many 
 copies. 
 
 How often 
 sent. 
 
 See para- 
 graph. 
 
 40 
 
 Abstract of deposits 
 
 Auditor 
 
 S.&A 
 
 • a • • bUv« •••••••• 
 
 • • » ■ > U V* ■••••■« ■ 
 
 Original 
 
 One 
 
 Monthly (on 
 the 1st). 
 
 Quarterly 
 
 do 
 
 do 
 
 Semimonthly . 
 
 do 
 
 Quarterly 
 
 • • a • -do. • . . a a • •• 
 
 7¥> 
 
 21a 
 
 Schedule of disbursements 
 
 Public bills, memorandum copy. 
 
 Public bills. rations commuted.. 
 
 Schedule or transportation re- 
 quests and meal tickets. 
 
 Schedule of transportation re- 
 quests and meal tickets (pink 
 copy). 
 
 Pay rolls, officers and crew 
 (with all supporting vouchers 
 and pay and clothing receipts 
 for unsigned aocoimts). 
 
 Pav roll, index 
 
 906 
 
 51a 
 
 233a 
 
 268 
 
 do 
 
 • a w « • wl\r« * * ■ ■ * • 
 
 Duplicate... 
 One 
 
 Original 
 
 .... .do.... ... 
 
 673-16 
 6T1» 
 520 
 
 268a 
 
 1 
 
 7 
 
 Navigation — 
 
 • 
 
 Auditor 
 
 5J0 
 904 
 
 901 
 
 21 
 
 21a 
 
 51 
 
 80 
 
 Account current (with vouchers). 
 
 Schedule of disbursements 
 
 Public bills, original (with deal- 
 ers' bills, "firsts" of requisi- 
 tions, accepted proposal, etc.). 
 
 Quarterly statement of mess 
 outfits (to accompany account 
 current when excess breakage 
 has been collected). 
 
 • ■ ■ • •UUo ••• •*••« 
 
 do 
 
 • a ■ • aUvsaaa •■•• • 
 
 do 
 
 « • ■ • «\Xw* • • • • • • 
 
 • • ■ • >Uwa • • > » » m 
 
 One 
 
 a a a a >U(/* *>aaa«a« 
 
 do.... 
 
 do 
 
 a a a • -UU* •>• a«|«»a 
 
 903 
 906 
 671 
 
 305 
 
 5/24/17. 
 
866 
 
 CHAP. xm. — ACCOUNTING. 
 
 Fom 
 Mo. 
 
 Name of form. 
 
 233 
 
 346 
 M.ILC 
 433 
 
 or lev 
 ter. 
 3» 
 
 IS 
 Letter. 
 
 Letter. 
 Letter. 
 
 13 
 
 31 
 2Ia 
 51b 
 
 61 
 18 
 
 Letter. 
 
 31 
 
 51a 
 
 233a 
 16 
 
 17 
 6 
 
 PublSe bills, rations commuted 
 (supported by C. O. order). 
 
 Pay rM recapitulation. 
 
 Pay r^ (marines) 
 
 Copy of ship's complement . 
 
 To whom 
 sent. 
 
 Auditor. 
 
 .do. 
 .do. 
 
 Bow many 
 copies. 
 
 Original. 
 
 .do. 
 .do. 
 
 .do. 
 
 Statement of accounts of de- 
 ceased persona. 
 
 Account of sale.bUl of exchange. 
 
 Report of funds deposited to 
 credit of United States. 
 
 Report of balances 
 
 List of officers ' 
 
 Analysis of pay by ranks and 
 ratings. 
 
 .One. 
 
 How often 
 sent. 
 
 Quarterly. 
 
 . • •QO* *••••••• 
 
 .do., 
 .do.. 
 
 ....do. 
 
 Bureau of 
 Navigation. 
 
 B.&A. 
 
 Account current 
 
 S<^edule of disbursements 
 
 Public bills, fuel (memoran- 
 dum copy, cost section). 
 
 Pay-roll summary ■ • 
 
 Account of sale (bill of exchange). 
 
 OriginaL. 
 
 ....do... 
 Original. 
 
 .do. 
 .do. 
 
 .do. 
 
 Report of deposit of funds to 
 credit of Umted States. 
 
 Account current (for fleet pay- 
 master). 
 
 Public bills (memorandum 
 
 Pu^c bills (rations commuted). 
 Letter of advice 
 
 .do. 
 .do. 
 .do. 
 
 ..do. 
 ..do. 
 
 .do. 
 
 Commander in 
 
 chief. 
 do 
 
 One 
 
 do... 
 
 do... 
 
 .do. 
 .do. 
 
 .do. 
 
 See para- 
 graph. 
 
 67V 
 
 904 
 861 
 
 YiThen occur- 
 ring. 
 
 do. • 
 
 do 
 
 Original. 
 One 
 
 11 
 13 
 
 Letter. 
 
 Letter. 
 1042 
 
 List. 
 List. 
 
 ....do 
 
 Allotmrat granted. 
 
 Allotments expiring by Ifanita- 
 
 tion. 
 Allotments discontinued... .^^. 
 Canceled checks and lists 
 
 thereof. ^ . 
 
 Account of sale condemned 
 
 stores. 
 
 do 
 
 Income tax withheld 
 
 .do... 
 
 Foreign fiscal 
 agents. 
 
 Navy Depart- 
 ment. 
 
 Navy disburs- 
 ing officer, 
 (Navy De- 
 partment), 
 Washington. 
 
 do 
 
 .do. 
 .do. 
 .do. 
 
 June 30 
 
 On going out 
 of commis- 
 sion. 
 
 Quarterly and 
 upon detach' 
 ment. 
 
 , • • • auO* ••••>••« 
 , . • . aUO* ••••••-• 
 
 Quarterly 
 
 TBI 
 
 566 
 
 911-4 
 
 910 
 911-5 
 
 ....do 
 
 When occur- 
 
 rmg. 
 . . .do. 
 
 ....do... 
 Original. 
 
 ..do... 
 ..do... 
 
 .do. 
 
 '*£xchange for cash" checks.... 
 
 First and last checks drawn 
 daring quarter. 
 
 8.&A 
 
 Collector of In- 
 .temal Rev- 
 enue, Balti- 
 more, Md. 
 
 Auditor 
 
 .do., 
 .do. 
 
 .do. 
 
 In duplicate. 
 
 Quarterly... 
 
 When occur- 
 ring. 
 
 ... •uO* •••••«•< 
 
 When nego- 
 tiating bill 
 ofexenange. 
 
 , . . . .do.... ..•.' 
 
 911-4 
 
 When occur- 
 ring. 
 
 .do. 
 
 Original. 
 
 Duplicate. 
 One 
 
 .do. 
 
 Original. 
 
 do 
 
 Quarterly. 
 
 When occur- 
 ring, 
 do. 
 
 .do. 
 
 Annxially be- 
 tween Jan. 1 
 and Mar. 1. 
 
 Quarterly and 
 upon detach 
 ment. 
 
 do 
 
 739 
 623 
 
 337 
 
 237 
 
 860 
 
 638 
 
 5/24/17. 
 
 HiTDEX. 
 
 oh^^'T}^ ^® *" *J? practicable the subject treatment both as to sections within a 
 fw£*®^i*°^,«P*r?^*P^^ J?"^*° ? section IS as follows: First, general principles, defini- 
 ^l?*-?i classlflcations, authorizations, etc., followed by a chronological arrangement of 
 details, i. e., preparatory steps in the order in which they arise; duties current when 
 carrying money, material, or accounts ; and dispositions. 
 
 Chapter I.— THE SUPPLY OFFICER OF A SHIP. 
 
 Section 1.— GENERAL DUTIES. 
 
 Par, 1. Supply officer of ship is senior officer of Pay Corps attached. 
 
 2. Has charge of accounts of personneL 
 
 3. Supply duties. 
 
 4. Commissary duties. 
 
 5. Miscellaneous duties. 
 
 6. Assistants. 
 
 7. Authority. 
 
 8. One officer always on duty. 
 
 9. Regulations, orders, etc. 
 
 Section 2.— DUTIES IN CONNECTION WITH OTHER OFFICERS. 
 
 Pah. 21. Commanding officer. 
 
 22. An officer acting in command. 
 
 23. Executive officer. 
 
 24. Heads of departmenta 
 
 25. The first lieutenant. 
 
 26. The navigating officer. 
 
 27. The gunnery officer. 
 
 28. The engineer officer. 
 
 29. The medical officer. 
 SO. The marine officer. 
 
 31. Officers of divisions. 
 
 32. The officer of the deck. 
 83. (Chief) warrant officera 
 
 Section 3.— DUTIES CONTINGENT ON PERSONAL STATUS. 
 
 Par. 41. Ordered to duty afloat. 
 
 42. Relieving. 
 
 43. Entering upon duty afloat 
 
 44. Acting as fleet, squadron, or division paymaster. 
 
 45. Inspecting or being inspected. 
 
 46. Under suspension or arrest. 
 
 47. Death, disability, or unauthorized absence. 
 
 48. Death, resignation, or removal — outstanding checks. 
 
 49. Detachment from cruising ship. , 
 
 50. Personal accounts on detachment. 
 
 51. Settling accounts. 
 
 Section 4.— DUTIES CONTINGENT ON STATUS OF VESSEL. 
 
 Par. 71. Pitting out. 
 
 72. In the fleet. 
 
 73. Flagship. 
 
 74. Tender to torpedo or submarine flotllU. 
 
 75. Supply ship. 
 
 76. Sailing from port 
 
 77. Arrival In port 
 
 78. Loss or capture* 
 
 7/30/18. 887 
 
366 
 
 PA«. 79. Fire or sbipwreck. 
 
 INDEX. 
 
 80. In reserve. 
 
 81. Going out of commission. 
 
 82. Vessels not carrying supply offlcorg. 
 
 1. Equipage and supplies. , , ,^, , „„„, 
 
 2 Purchases for and issues of clothing and money. 
 
 3. Public bills. • 
 
 4. Commissary. 
 
 5. Ship's store profits — flotillas. 
 
 83. Naval auxiliaries. 
 
 1. Commissary. 
 
 2. Clothing and small stores. 
 
 3. Reimbursements. 
 
 (o) Public bills. 
 
 ih) Pay rolls. ^ ^. , ^ 
 
 84 Cargo carriers— naval overseas transportation service. 
 
 1. Inventories on private vessels. 
 
 2. Pricing of inventories. 
 
 3. Payment of inventories. 
 
 4 Inventories on new vessels. , , . . 
 
 5 Procuring of inventories upon commissioning of vessel. 
 
 6. Taking up of inventories In accounts. 
 
 (?) Equlpag^bunkers. consumable supplies, permanent fittings, etc. 
 
 7. Repairs. , ^ 
 
 8. Procurement of general stores. 
 
 iS: cR!'s"ng*'I)ut of naval supplies and ordnance accounts. 
 (a) Naval supply account. 
 
 2 Ordnance account. Title X (gunnery officer), 
 (c) Ordnance account, Title X (supply officer). 
 
 11. Shipments of commercial cargoes on new vessels. 
 
 12. Reports and returns. 
 
 13 Transfers of consumable stores. 
 14. Placing of vessel out of commission. 
 
 Section 5.— BONDS. 
 
 Pa« 91. Bonds — general requirements. 
 
 ■ 92. Bonds— officers of the Pay Corps. 
 
 »3. Bonds — duty afloat 
 
 »4. Surety companies. 
 
 95. Receipts for premiums. 
 
 Chapter II.— THE SUPPLY DEPARTMENT. 
 
 Section 6.— ORGANIZATION. 
 
 Pa« 101. Supply department. 
 
 102. Supply division. 
 
 103. Stations and drills. 
 
 104. Pay clerks. 
 
 105. Yeomen. , . . 
 
 106. [The Chief! Commissary steward. 
 
 107. Ship's cooks and bakers. 
 
 108. Jacks-of-the dust. 
 
 109. Messmen. 
 
 110. Efficiency reports. , . . 
 
 111. Vacancies In the complement. • 
 112! Promotions. , ,,. * 
 
 113. Applications for leave or liberty. 
 
 114. Reports against enlisted men. 
 
 115. Acting as treasurer. 
 
 Section 7.— STOREROOMS. OFFICES. AND EQUIPMENT. 
 
 Pa» 121. Storerooms and offices. 
 
 122. Permanent fittings. 
 
 123. Maintenance stores — equipage. 
 
 124. Maintenance stores — supplies. 
 
 7/30/18. 
 
 INDEX. 
 
 Section 8.— CORRESPONDENCB. 
 
 Par. 131. Official correspondence. 
 
 132. Correspondence with Treasury Department. 
 
 133. Correspondence with contractors. 
 
 134. Between subordinate officers. 
 
 135. Files. 
 
 136. Signatures of commanding officer, etc. 
 
 137. Signatures by yeomen. 
 
 Chapter III.— SUPPLY— GENERAL INSTRUCTIONS. 
 
 Section 9.— FULL SUPPLY. 
 
 Par. 141. Fitting out the fleet. 
 142. Suggestions or reports. 
 
 Section 10.— CLASSIFICATION OF PROPERTY AFLOAT. 
 
 Par. 151. Accountable property afloat. 
 
 1. Equipage. 
 
 2. Consumable supplies. 
 
 152. Miscellaneous property afloat. 
 
 1. Crew property. 
 
 2. Freight. 
 
 3. Hull, machinery, and permanent fittings. 
 
 4. Loaned articles. 
 
 5. Presentation sets. 
 
 6. Private property. 
 
 153. Classification of Navy stores and material. 
 
 Section 11.— STANDARD ARTICLES AND SPECIFICATIONS. 
 
 Par. 161. The standard stock catalogue. 
 
 162. Standard specifications. 
 
 163. Adherence to specifications. 
 
 Section 12.— REQUISITIONS FOR MATERIAL AND SERVICES. 
 
 Par. 171. Accountable material procurable by requisition. 
 
 172. Requisitions for services. 
 
 173. Origin of requisitions. 
 
 174. Forms. 
 
 175. Timely submittal. 
 
 176. Articles previously disapproved. 
 
 177. Proprietary articles. 
 
 178. Nonstandard articles. 
 
 179. Patented articles. 
 
 180. For replacement of articles loaned by a yard. 
 
 181. For replacement of articles of equipage. 
 
 182. Requisitions at a navy-yard port. 
 
 (a) Not in excess. 
 (6) In excess. 
 
 (c) Services. 
 
 (d) Emergencies. 
 
 183. Requisitions not at a navy-yard port. 
 
 184. Preparation of requisitions. 
 
 (a) Title, bureau and appropriation. 
 (6) In excess or not in excess. 
 
 (c) Date and place of delivery. 
 
 (d) Entry of items, quantities, prices, etc. 
 Description of Items. 
 Reference to survey or other authoritias. 
 Object and authority. 
 Tenders, torpedo craft and submarines. 
 
 Section 13.— DELIVERIES AND INSPECTIONS. 
 
 369 
 
 m 
 
 f) 
 
 Par. 191. Arrival of stores. 
 
 192. Lists of articles. 
 
 193. Receipt of shipments (see also par. 204; 272). 
 
 194. Inspection of deliveries. 
 
 195. Rejections. 
 
 196. Contested rejections. 
 
 5 24/17. 
 
370 
 
 INDEX, 
 
 Pab. 197. Net quantity receipted for. 
 
 198. Boot entries — stores purchased. 
 
 199. Deliveries from Government sources. 
 
 200. Book entries — Government stores. 
 
 201. Boxes for fragile articles. 
 
 202. Receipt of damaged shipments. 
 
 203. Payment of transportation charges. 
 
 204. Bills of lading (see par. 193; 2<2). 
 
 205. MlsAlBg bill of lading. 
 
 Section 14.-CARE AND ISSUE OF MATEBIAU 
 
 Pab. 211. Care and preservation. 
 
 212. Inventories. , ^ ^ ^^ 
 
 213. Deterioration, loss, or destruction. 
 
 214. Robbery, shortage, or excess. 
 
 215. Illegal orders to expend property. 
 
 216. Unnecessary expenditure of stores. 
 
 217. Private use of public property. 
 
 218. Loans outside the naval service. 
 
 219. Advances and loans to oflBcers. 
 
 220. Sending property from ship. 
 
 221. Throwing articles overboard. 
 
 222. Issues of equipage. 
 
 223. Consumable supplies, Title X. 
 
 224. Consumable supplies, Title C. 
 
 225. Sales to merchant vessels in distress. 
 
 226. Sales to foreign men of-war. 
 
 227. Sales of condemned supplies. 
 
 228. Condition and stowage of articles. 
 
 229. Invoices (Form 71). ^ * v .* 
 
 230. Transfers to successor upon detachment. 
 
 231. Transfers between departments of a snip. 
 
 232. Transfers to other ships. 
 
 233. Transfers to naval auxiliaries. 
 
 234. Transfers to shore stations. 
 
 ii: SSSIfeS tJ ?*f?iirJth« united States departments or Marine Corps. 
 
 Section 15.— SURVEYS. 
 
 241. Requests for survey. 
 
 242. Uafit for use — ship at navy yard. 
 
 1. Preparation for survey. 
 
 2. Duties of surveying officer. 
 
 3. Preparation and forwarding of reports. 
 
 4. Items for yard repairs. 
 
 5. Recommendations. 
 
 6. Issue heap, yard heap, dump, etc 
 
 7. Commandant's action. 
 
 8. Disapproval and resurvcy. 
 
 9. Delivery and Invoicing of articles. 
 
 248. Unfit for use — ship not at a navy yard. 
 
 244. Replacement. 
 
 245. Lost or missing articles — survey on. 
 
 1. Lost or missing articles. 
 
 2. Shortages in shipment. 
 
 3. Reports and action thereon. 
 
 246. Surveys on provisions and clothing. 
 
 1. Provisions. 
 
 2. Clothing. 
 
 3. Disposition of reports. 
 
 247. " Bureau concerned "^-definition. 
 
 249. Quarterly returns — surveys to accompany. 
 260! Snrveys — spedflc articles. 
 
 1. Boats. 
 
 2*. Canvas and cordage articles. 
 
 3. Presentation sets. .^^i^ 
 
 4. Unserviceable and Insanitary artldM. 
 6. Mess outfits, officers'. 
 
 6. Worthless articles. 
 
 7. United States ensigns. 
 
 8/24/1?. 
 
 INDEX. 
 
 SecUon 16.— SHIPMENTS. 
 
 Par. 261. When and by whom made. 
 
 262. Shipments Involve transfer by invoice. 
 
 263. Preparation of packages. 
 
 264. To a navy yard or ship. 
 
 265. To New York Navy Yard. 
 
 266. To Naval Academy. 
 
 267. To naval station, Guantanamo. 
 
 268. To a vessel. 
 
 269. By Government conveyance. 
 
 270. By other than Government conveyance. 
 
 (a) In the United States. 
 
 (b) Shipments abroad. 
 
 271. Bills of lading, preparation of — 
 
 272. Missing bill of lading. 
 
 273. Payment of charges. 
 
 274. Claims against carriers. 
 
 275. Report of shipments. 
 
 Section 17.— PROPERTY RESPONSIBILITT. 
 
 I'AR. 281. Responsibility. 
 
 282. Audit and control of property accounts. 
 
 Chapter IV.— SUPPLY— GENERAL SUPPLY SYSTEfil. 
 
 Section 18.— GENERAL STORES. 
 
 371 
 
 Pab. 291. 
 292. 
 293. 
 
 294. 
 295. 
 296. 
 297. 
 
 298. 
 299. 
 300. 
 
 Supply system. 
 Kinds and quantities. 
 Requisitions (see also sec. 12). 
 
 (o) For equipase. 
 
 (b) Title X supplies. 
 Custody. 
 Inventories. 
 Surveys. 
 Repairs to equipage. 
 
 (a) Emergencies — ship not at a yard. 
 
 (b) By the ship's force. 
 Repairs to supplies. 
 Issues of equipage for use. 
 Supplies, allotments and issues — 
 
 1. Allotments. 
 
 2. Issues. 
 
 3. Work order system. 
 
 4. Return of excess supplies to store. 
 
 5. Quarterly adjustment for unused supplies. 
 Supplies — ship's department allotments. 
 Supplies — expenditures not chargeable to allotments. 
 Supplies — issues and transfers to other vessels. 
 
 Transfers on being relieved. , ,. . ^, ^ ... 
 
 Equipage and supplies — special instructions on following subjects: Acid; 
 
 alcohol ; ammunition and ammunition containers ; anchors and anchor chains ; 
 athletic outfits and allotments : boiler compound ; canvas, oiled and painted : 
 cement ; coal ; computing machines ; containers — disposition of ; current, elec- 
 tric ; drums — paint and gasoline and coflFee ; ditty-boxes ; flags ; gasoline ; 
 gifts ; ice ; inflammables — stowage of ; kerosene ; lamps, incandescent : li- 
 braries ; mattresses (hammocks) and covers; mess outfits, galley utensils, 
 and allotments ; metals ; musical instruments and supplies ; oil, fuel ; oil. 
 lubricating; oil, mineral (kerosene) ; paint and shellac; pine, white; presenta- 
 tion sets ; rubber ; shellac ; spare parts ; stationery ; tallow ; torpedoes, etc. ; 
 turpentine; typewriters and computing machines; varnish and liquid driers; 
 waste ; water, fresh ; wire reels. 
 
 Section 19.— GENERAL SUPPLY ACCOUNTS AND RETURNS. 
 
 Pae. 311. Equipage — general instructions. 
 
 312. Equipage — stock ledgers and vouchers. 
 
 (o) Receipts, 
 (b) Expenditures. 
 
 313. Requisition file. 
 
 314. Record of surveys. 
 
 315. Supplies — general instructions. 
 
 5/24/17. 
 
 301. 
 302. 
 303. 
 304. 
 305. 
 
372 
 
 INDEX. 
 
 Pak. 316. Stock ledsrer for snpplles. 
 (a) Receipts. 
 (6) Expenditures. 
 
 1. By invoice. 
 
 2. By stub. 
 
 317. Class ledger. 
 
 318. Requisition file. 
 
 319. Allotment and daily expenditure record. 
 
 320. All returns (forward flat). 
 
 321. Quarterly returns — Title B. 
 
 1. Quarterly balance sheets. 
 
 2. Abstracts of receipt vouchers. 
 
 3. Abstracts of expenditure vouchers. 
 
 4. Transfer statement other than N. S. A. credits (Form 222). 
 
 5. Statement of oflScers' mess outfits. 
 822. Quarterly returns — Title X. 
 
 1. Quarterly balance sheet. 
 
 2. Abstracts of receipt vouchers. 
 
 S. Abstracts of expenditure vouchers. 
 
 4. Class balance sheets. ^^ ^ ^ 
 
 5. Quarterly transfer statement afloat — N. S. A. credits. 
 
 6. Report of expenditures from naval supply account afloat. 
 
 7. Transfer statement (Form 222) other than N. S. A. credits 
 
 323. Quarterly report of work afloat. 
 
 324. Semiannual report on typewriters, computing machines, etc. 
 
 Chapter V.— SUPPLY— PROVISIONS AND GENERAL MESS. 
 
 Section 20.— PROCUREMENT OF PROVISIONS. 
 
 Pae. 331. General instructions. 
 
 (0) Government or contract stores available. 
 
 (6) Government or contract stores not available. 
 332. Procurement of provisions. 
 
 (1) Navy yards. 
 Supply ships. 
 Navy contracts. 
 
 (o) Groceries, 
 (b) Fresh provisions. 
 Contracts by fleet or division paymastera. 
 Open-market purchase. 
 Deliveries. 
 Inspections as to quantity. 
 
 (a) Articles from Government sources, 
 (6) Open-marktt purchases, 
 (c) Contract deliveries. 
 
 Specifications as to quantity. 
 
 ia) Fresh (and frozen) meats. 
 
 (b) Fresh fowl. 
 
 (c) Fresh fish. 
 Inspections as to quality. 
 
 (o) Articles from Government sources, 
 
 (b) Open-market purchases. 
 Specifications as to quality. 
 
 (a) Fresh (and frozen) meats. 
 (b> Butter. 
 
 (c) Eggs. 
 
 (d) Milk. 
 
 (e) Oysters and clams. 
 (/) Groceries. 
 
 338. Meat inspection — Department of Agriculture. 
 
 339! Rejections. 
 
 340. Standard packages. 
 
 833. 
 334. 
 
 835. 
 
 836. 
 
 837. 
 
 (2) 
 (3) 
 
 (4) 
 (5) 
 
 Section 21.— CARE AND ISSUE OF PROVISIONS. 
 
 Var. 
 
 351. 
 352. 
 353. 
 354. 
 355. 
 356. 
 357. 
 
 Custody and care. 
 
 Stowage of provisions. 
 
 Inventories. 
 
 surveys. 
 
 Issues. 
 
 Transfers. 
 
 Sales to messes. 
 
 5/24/17. 
 
 INDEX. 
 
 Section 22.— RATIONS. 
 
 Par. 361. Rations — defined. 
 
 362. Messes afloat. 
 
 363. Persons entitled to rations. 
 
 364. Number of rations allowed. 
 
 365. Navy ration law. 
 
 366. Navy ration — over and under issues. 
 
 367. Navy ration — table of components. 
 
 368. Additional ration allowances. 
 
 369. Substitute rations. 
 
 1. Emergency ration. 
 
 2. Hospital ration. 
 
 3. 40c. and 45c. ration. 
 
 4. Army ration for marines on shore. 
 
 370. Partial rations. 
 
 1. Abandonship ration. 
 
 2. Reserve ration. 
 
 371. Miscellaneous allowances. 
 
 Section 23.— GENERAL MESS. 
 
 Par. 381. Mess organization. 
 
 382. Mess and galley equipment. 
 
 383. Diet and bills of fare. 
 
 384. Galley. 
 
 385. Preparation of food. 
 
 (a) Meat cutting. 
 
 (b) Bread making. 
 
 386. Serving of food. 
 
 387. Complaints by crew. 
 
 388. Disposition of garbage. 
 
 Section 24.— LANDING FORCE. 
 
 373 
 
 Par. 391. 
 392. 
 393. 
 394. 
 395. 
 39C 
 397. 
 
 398. 
 399. 
 400. 
 401. 
 402. 
 403. 
 404. 
 405. 
 406. 
 407. 
 408. 
 409. 
 410. 
 
 The supply officer as commissary of lauding force. 
 
 Duties on regimental (or brigade) stafif. 
 
 Duties on battiilion staff. 
 
 The battalion commissariat. 
 
 Messmen and officers' servants. 
 
 Utensils. 
 
 Provisions from ship. 
 
 1. In bulk. 
 
 2. Emergency rations. 
 
 3. Haversack rations. 
 Provisions obtainable ashore. 
 Camp kitchens. 
 
 Water. 
 
 Kitchen fires. 
 
 Camp ovens. 
 
 Ice box. 
 
 Kitchen pits. 
 
 Incinerator. 
 
 Camp working parties. 
 
 Preparation and issue of food. 
 
 Ration accounting. 
 
 Rations cooperating with land troops. 
 
 Army rations for marines. 
 
 Section 25.— PROVISION ACCOUNTS AND RETURNS. 
 
 Par. 421. Stock book. 
 
 422. Statement of Issues to general mess, and cost of ration daily 
 
 423. Daily and monthly ration memoranda. 
 
 424. Sale;s and transfers outside the naval service. 
 
 425. Provision return and vouchers. 
 
 (a) Public bill — copies (S. & A. Form 51a). 
 
 (b) Invoices (S. & A. Form 71). 
 
 (c) Statement of over and under issues (S. & A. Form 2391 
 id) Extra rations for night steaming watches. 
 
 (e) Orders to ration enlisted supernumeraries 
 
 (f) Supernumeraries not entitled to pay. 
 
 (g) Sales of provisions to messes (S. & A. Form 29) 
 (h) Survey reports. 
 
 (i) Monthly ration memorandum (S. & A. Form 27) 
 
 (i) Flour issued as bread. 
 
 (K) The unit price used for articles is.sued. 
 
 (I) The unit price used for articles expended by vouchee. 
 
 (w) Certificate of inventory. 
 
 (n) Issues to officers. 
 
 5/24/17. 
 
374 
 
 Par. 431. 
 
 nremen 
 (a) N 
 
 (c) V< 
 
 432. 
 433. 
 434. 
 435. 
 436. 
 437. 
 438. 
 439. 
 
 440 
 441 
 442 
 443 
 
 444 
 
 445 
 446 
 
 447. 
 448. 
 449. 
 450. 
 
 INDEX. 
 Chapter VI.— SUPPLY— CLOTHING. 
 
 Section 26.-CLOTHING AND SMALL STORES. 
 
 Procnrement of stock. 
 " Navy yard. 
 
 Vessels other than supply shlpa. 
 yd) Marine Corps. 
 
 (e) From supply officer. 
 
 (f) In ship's store. 
 
 (g) Open market pnrchaBe. 
 Deliveries and stowage. 
 Cnstody, care, inventory, etc 
 Opening bales. 
 
 Surveys. 
 
 Is.<«uing prices. 
 
 Issues — when, to whom, and amounts. 
 
 ?sllief to^'lupSnumeraries. torpedo vessels, and marine* ' 
 
 1. Supernumeraries. 
 
 •> Crews of torpedo vessels, etc. 
 
 3.' Enlisted men of the marine detachment. 
 Loss or gain on issues. 
 Charging issues on the roJis. 
 Defects developing after issue. 
 Transfers. , ^ 
 
 1. To ships' stores. 
 
 2. To general supply. 
 
 3. To vessels, naval auxiliary service. 
 Sales of clothing. 
 
 Miscellaneous expenditures. 
 Accounts and returns. 
 
 1. Clothing receipts. 
 
 2. Invoices. 
 
 4. cUthing'^lndTsmall stores balance sheet 
 Clothing by items. 
 Standard packages. 
 Sizes in packages. 
 Distinguishing marks on bales. 
 
 Chapter VIL-SUPPLY-SHIP'S STORE. 
 
 Section 27.-SHIP'S STORE AND PROFITS. 
 
 Par. 481. 
 482. 
 483. 
 484. 
 • 485. 
 486. 
 487. 
 488. 
 488a. 
 489. 
 490. 
 491. 
 
 492. 
 493. 
 494. 
 
 495. 
 
 INDEX. 
 Chapter VIII.— PURCHASE. 
 
 Section 28.--OPEN PURCHASE AND OPEN CONTRACT. 
 
 Purchase function defined. 
 Statutory requirements. 
 Supervision of purchases. 
 Purchasing officers afloat. 
 Orders for delivery at a navy yard. 
 Gratuities from contractors. 
 Fraud. 
 Brokerage. 
 
 , Dealers permitted on board. 
 
 Statutory authority for open purchase and open contract. 
 Requisition authority. 
 Method or absence of advertising, 
 (a) Newspaper advertising. 
 
 Circular letters, etc. 
 
 Without advertising (sec. 3721 R. S.) 
 
 Withbut advertising — exigency. 
 
 Without advertising — competition impracticable. 
 
 375 
 
 (6) 
 (c) 
 U) 
 (e) 
 Opening bids. 
 
 Par. .101. 
 
 502. 
 503. 
 504. 
 505. 
 .506. 
 507 
 
 Awards. 
 
 Contract or agreement. 
 
 (a) Formal contracts. 
 
 ih) Written proposals and acceptances. 
 
 (c) Less formal agreements. 
 Procurement of supplies and services — by objects. 
 
 Section 29.— ORDERS UNDER CONTRACTS. 
 
 Contracts for supplies or services. 
 
 (a) By Bureau of Supplies and Accounts (annually or quarterly). 
 
 (b) By supply officers ashore or navy purchasing officers (ananally, quar- 
 
 terly, or monthly). 
 Schedules. 
 
 When to be availed of. 
 Specific authority. 
 Placing of orders. 
 Purchase on contractor's account. 
 Reports against contractors. 
 
 508. Payment of bills. 
 
 Section 30.— transportation; 
 
 Pab. 
 
 Pab. 461. 
 462. 
 463. 
 464. 
 
 465. 
 466. 
 467. 
 468. 
 469. 
 470. 
 
 471 
 472 
 473 
 474 
 
 Authority for maintenance. 
 Allowance of supplies. 
 Monetary limit. 
 Procurement of supplies. 
 
 (a) Open purchase. 
 
 (5) From other vessels. 
 Deliveries and inspections. 
 Custody, care, and inventonet. 
 Surveys. , ^ . 
 Reduction of stock. 
 Sales. 
 Transfers. . . 
 
 a) To provision account. 
 
 b) To clothing and small stores account. 
 
 c) To other vessels. 
 (d) To supply oflicers ashore, 
 (c) To entertainment of crew. 
 
 A stock account. 
 Records and returns. 
 
 Q^^ryi^'''rta^temint of ship's store proUta. 
 
 511. 
 512. 
 513. 
 514. 
 
 615. 
 
 516. 
 
 517. 
 518. 
 519. 
 520. 
 
 Officers. 
 
 Enlisted men — by Government conveyance. 
 Enlisted men — vessel at yard. 
 Enlisted men — vessel away from yard, 
 (a) Transferred. 
 
 !b) Prisoners transferred, 
 c) Discharged — medical survey — navy. 
 d) Discharged except as punishment — Marine Corpik 
 (c) Retired. 
 Route, accommodations, and rates in United States. 
 (a) Steamship transportation. 
 lb) Railroad transportation. 
 Electric lines. 
 Party rates. 
 ^„, Colonist rates. 
 Preparation of transportation requests. 
 
 (o) Request for transportation proper. 
 \b) Request for sleeping accommodation*. 
 Subsistence en route. 
 Transfers en route. 
 Payment. 
 Returns. 
 
 (c) 
 U) 
 (e) 
 
 5/24/17. 
 
 5/24/17. 
 
 73416'— 18 ^28 
 
376 
 
 INDEX. 
 
 Chapter IX.-DISBURSING-GENERAL INSTRUCTIONS, 
 
 Section 81.— CASH ACCOUNT. 
 
 Pah. 531. Scope. , 
 
 532. Separate under each bond. 
 533 General account of advances. 
 534. Cash book. 
 536. Debits and credits. 
 53*. Blsnctag. ^^^ M^PKOCUREMENT OF FUNDS. 
 
 RequlsitionB. 
 Reception of funds. 
 
 542. 
 543. 
 
 Section 33.-BILLS OF EXCHANGE. 
 
 Par. 551. General authority to negotiate. 
 552. Filing specimen signatures. 
 
 ii a^??i^esCflfrf sa'JlPng for foreign port. 
 556! Specific authority to negotiate. 
 566, Negotiation. 
 
 557. Reception of proceeds. 
 
 558. Letters of advice. 
 
 559. Accounting for. . 
 
 560. Foreign financial agents. 
 
 Section 34.-M1SCELLANEOUS RECEIPTS. 
 
 Pab. 561. 
 662. 
 563. 
 564. 
 
 565. 
 566. 
 .567. 
 568. 
 569 
 570 
 571 
 572 
 
 Debits and credits involved. 
 Proceed« of sales — C & o. &• . _.„i 
 
 Proceeds of sales— condemned material. 
 Proceeds of sales — effects. ^ .^^ 
 
 1, Deceased men and deserters. 
 
 2. Persons captured. 
 Proceeds of sales— provisions. 
 Proceeds of sales— ship s store. 
 Collections from carriers for loss. 
 
 Col ections from delinquent contractor* 
 Security deposits forfeited by desertion. 
 
 Bi^^^sttTby^ffi 'eW messes for breakage. 
 Deposits by self for errors. 
 
 Section SS^DEPOSITS FOR SAFE-KEEFING. (Deposits by Enlisted Men 
 
 Par 581. Deposits for safe-keeping. 
 
 Section 36.-CUSTODY OF PUBLIC MONEYS. 
 
 Par 'iftl General statutory provisions. , 
 
 ^ 592 Requirements as to immediate deposit 
 
 2. To credit of United States. 
 593. Exchange of funds ProJ^^blted^ 
 
 11 iL-lS.t!;'ns-iirst%n«^^ o«ce,. . 
 
 598. RSSI?y, loss, or deficiency of money. 
 
 699. Excess of money. 
 
 Section 37.— CURRENCY. 
 
 •""• 'Z ^^'oSr.?'cS?r'JS??'.»d c..h .o«cher. 
 8S: ^rAfrirv^r^fc^tion of cart. 
 
 60?: Valuation of foreign coins. 
 5/24/17. 
 
 See sec. 47.) 
 
 INDEX. 
 
 Section 38.— FUNDS ON DEPOSIT. 
 
 PAK. Oil. rx)cation of account. •• 
 
 012. Size of account. 
 
 U13. Opening an account. . ... 
 
 1. By requisition. 
 
 2. By depositing. 
 
 614. Certificates of deposit. 
 
 615. Signatures. 
 
 616. Requisition for blank checks. 
 
 G17. Receipt, care, and transfer of blank checks. ' ' 
 
 618. Numerical symbols on checks. 
 
 619. Checks, authorized objects. 
 
 620. Checks, object " exchange for cash." 
 
 1. To obtain cash. 
 
 2. For remittance. 
 
 621. Preparation of checks. 
 
 (a) Date, name of vessel and place. 
 
 (b) Payee. 
 
 (c) Statement of object. 
 
 (d) Number or description of voucher. 
 
 (e) Use of rubber stamps and typewriter. 
 (/) Erasures or alterations. 
 
 622. Spoiled or canceled checks. 
 
 ({2,S. checks lost, etc.. issue of duplicates. 
 
 624. Payment of checks. 
 
 625. Disposition of *' paid " checks. 
 
 •i26. Monthly statement from depository. 
 
 027. List of" " Exchange for cash" checks. 
 
 628. List of first and last checks drawn. 
 
 029. Report on ceasing to act as disbursing oflicer. 
 
 Section 39.— TRANSFERS AND DEPOSITS TO CREDIT OF UNITED STATES. 
 
 Pah, 631. Transfers. 
 
 (o> Transfers abroad. 
 
 (6) Transfers in the United States. 
 
 (c) Transfers on being relieved. 
 
 (d) Transfers of paid cash vouchers as cash. 
 
 (e) Public funds in transit. 
 
 632. Deposits to credit of United States. 
 
 633. Method of depositing. i 
 
 Section 40.— COMPTROLLER AND AUDITOR. 
 
 Pab. 641. Control of accounts by Treasury Department. 
 
 642. Comptroller of the Treasury. 
 
 643. Advance decisions by comptroller. 
 
 1. Statutory authority. 
 
 2. Application. 
 
 3. Allowable and excluded questions. 
 
 644. Auditor for Navy Department. (See sec. 57 — Auditors settlements.) 
 
 Section 41.— PECUNIARY RESPONSIBILITY. 
 
 Par. 651. Responsibility for funds. 
 
 (a) Money charged but not received. 
 (6) Funds lost through loss or capture of vessel, 
 (c) Funds or vouchers lost without fault. 
 id) Funds illegally disbursed, 
 (e) Payments improperly vouchered. 
 052. Responsibility for disbursements made by others. 
 
 Section 42.— CLAIMS AND DISBURSEMENTS. 
 
 Par. 661. Claims. 
 
 ia) Claims for pay. 
 
 (6) Claims payable on public bill. , 
 
 002. Disbursements, general test of validity, 
 (a) General authority. 
 
 Facts and evidence thereof. 
 Sanction of regulations and practice. 
 Sanction of comptroller's decisions. 
 Sanction of law. 
 
 -prohibitions, 
 -specific authority. 
 
 377 
 
 663. 
 664. 
 665. 
 666. 
 
 (c) 
 
 (d) 
 
 (e) 
 Disbursements 
 Disbursements ^ 
 Disbursements under protest 
 Receipts. 
 
 5/24/17. 
 
378 INDEX. 
 
 Chapter X.— DISBURSING— PUBLIC BILLS. 
 
 Sectkm 41*— PREPARATION AND PAYMBNT OP BILLS. 
 
 Pak. C71. Documents required. ^a ^ um 
 
 ^^ original itemized certified bill. 
 \b) Original autliorizations. 
 (c) Proposal and acceptance. 
 
 672. I»romptness in preparation. . . „ _-. 
 
 673. Preparation of public bills (S. & A. Bonn 51). 
 
 1. For one ship only. 
 
 o Dates. 
 
 3*. Bureau, appropriation and title. 
 
 4. Requisition reference. 
 
 r». Proposal and acceptance reference, 
 
 6. Data as to method of purchase. 
 
 7. Contract references. 
 
 8. Contract not availed of. 
 0. Place of delivery. 
 
 10. Dealer's invoice number. 
 
 11 Entry and arrangement of items. 
 
 12! Correction of prices or quantities. 
 
 13. Certificate of inspection and reception. 
 
 14! Certificate of purchase. 
 
 15. Check reference. 
 
 16. Memorandum copies. 
 
 674. Approval before payment. ^ 
 
 675 Payments to defaulting contractors. 
 
 676. Payments should be by check. 
 
 677. Time of payment. 
 
 678. Public bill table. 
 
 679. Public bills by objects. 
 
 Chapter XL— DISBURSING— PAY ROLLS. 
 
 Section 44.-GENERAL PAY-ROLL INSTRUCTIONS. 
 
 Pak. 691. Method of keepinjf. 
 
 692. Computation of tim? 
 
 693. Statements of account. 
 
 694. Vouchers, 
 
 695. Correspondence. 
 
 696. Entry of accounts. 
 
 Section 45.-ENLISTMENTS. PAY, AND SUNDRY CREDITS. 
 
 Par. 701. Enlistments. 
 
 (o) Enlistments, 
 
 (b) Extension of enlistment. 
 
 (d) Dtschargef^apers and continuous service certificates. 
 
 702. Pay — 10 per cent increase. 
 
 703. Base pay. ^^.^, 
 704 Pay — permanent additions. 
 
 1. Continuous service pay. „ ^ <,. 
 
 2. Reenlistment pay — citizens— -dO. .«. 
 
 3 Permanent appointments— chief petty officers. 
 
 4. Seamen gunners or pettv officers' certificates. 
 
 5. Certificates of qualification — Ci. O. bJ. 
 
 6. Good conduct medals. 
 705. Pay, transient additions. 
 
 1. Captain of the hold 
 
 2. Coxswains of steam launches, etc, 
 
 3. Detached duty. 
 
 4. Diving. 
 
 5. Fireroom, duties in. 
 
 6. <iun captains. 
 
 7. Oun pointers. 
 
 8. Jacks-of-the-dust. 
 
 9. Lamplighters 
 
 10. Mail clerks. 
 
 11. Messmen. 
 
 12. Signalmen. 
 
 13. Submarine pay. 
 
 15. Tncl?Se in " base pay " daring continuance of present war. 
 5/24/17, 
 
 INDEX. 
 
 Pab. 706. Pay, detained beyond enlistment. 
 
 707. Pay, Insular force. 
 
 708. Credits, honorable-discharge gratuity. 
 
 709. Credits, clothing outfit. 
 
 710. Credits, prizes. 
 
 711. Credits, gratuity for heroism. 
 
 712. Credits — barber, tailor, dentist, shoemaker, etc 
 
 713. Miscellaneous credits. 
 
 714. Promotions, date effective. 
 716. Pay — recalled from furlough. 
 
 716. Pay — recalled from retirement 
 
 717, Pay — aviation duty. 
 
 Section 46.— ALLOTMENTS 
 
 Pab. 721. Persons permitted to execute, 
 
 722. Execution. 
 
 723. Payable to banks, etc, 
 
 724. Marines' allotments. 
 
 725. Method of recording, 
 
 726. Method of charging. 
 
 727. Data on rolls. 
 
 728. Transfers. 
 
 729. Causes and method of stoppage. 
 
 (a) In debt ; about to be discharged. 
 (6) Transferred allotment. 
 
 (c) Stopping allotment, duties of supply officer. 
 
 (d) Notice of stoppage — instructions. 
 
 730. Renewal of stopped allotment. 
 
 731. Correspondence concerning. 
 
 SectM 47.— DEPOSITS BY ENLISTED MEN. 
 
 Par. 741. General authority, 
 
 742. Deposits by checkage on roll. 
 
 743. Deposits by checkage — marines. 
 
 744. Bntry in deposit record book (S. ft A, Form 47), 
 . 745. Custody and transfer of deposit books. 
 
 746. Loss of deposit book 
 
 747. Taking up cash deposits. 
 
 748. Monthly abstract of deposits. 
 
 749. Liability, forfeiture, and exemption. 
 
 750. Repayment of deposits with interest. 
 
 751. Book missing at discharge. 
 
 752. Rendition of paid book. 
 
 753. Repayment entries on schedule of disbursements. 
 
 754. Deceased men, deserters, and men captured. 
 
 Section 48.— ISSUES OF MONEY AND CLOTHING. 
 
 Pab. 761, Authority for payments to crew and marines. 
 
 762. Pay days, 
 
 763. To whom and amount allowed. 
 
 764. Money lists. 
 
 765. Special requisitions. 
 
 766. Supervision of issues of money. 
 
 767. Cash payments. 
 
 768. Check payments. 
 
 769. Clothing, 
 
 770. Mental disability. 
 
 Section 49.— ABSENCE. COURTS-MARTIAL, AND SUNDRY DBBTfti 
 
 Pab. 771. Absence without leave. 
 
 772. Absence — custody of civil authorities, 
 
 773. Absence with leave. 
 
 774. Absence — ^in hospital. 
 
 775. Absence — on merchant ship, 
 
 776. Absence — prisoners of war. 
 
 777. Courts-martial — absolute checkage of pay. 
 
 778. Courts-martial — ^remission and mitigation. 
 
 6/24/17. 
 
 379 
 
380 ^^^^^' 
 
 Pab. 779. Courts-martial— conditional remissions (Art. 4893, N. I.). 
 (o) Checkages. 
 (6) Transfers. 
 
 (c) Discharge, payments on. 
 
 (d) Retirements. 
 
 (e) Miscellaneous. 
 
 780. Courts-martial — tUsratings. .. . „ ^^- 
 
 781 Court-martial, indebtedness, ilothing. etc. 
 
 782 Court-martial prisoners. 
 783. Sundry debits. 
 
 (o) Disallowances. 
 
 (J») Fraudulent enlistment. 
 
 (c) Hospital fund. 
 
 id) Clothing outfit. 
 
 (c) Requests for checkages. 
 
 If) Rewards, etc. 
 
 Section 50.— DECEASED MEN AND DESERTERS. 
 
 Pab. 791. Deceased men. 
 
 792. Desertion defined. 
 
 793 Closing accounts of deserter. 
 
 794. Sales of effects — D. M. & IX. 
 
 795. Data on records — D. M. & u. 
 
 796. Deserters' rolls. 
 
 797. Returned deserter. 
 
 798. Mark of desertion. 
 
 799. Checkage of balance due. 
 8<>0. Transfer of returned deserter. 
 
 Section 51.— TRANSFER PAY ACCOUNTS. 
 
 Par. 811- Transfer accounts. 
 
 812 Data on transfer accounts. 
 
 iJi: fulfil ot |?!,'e'r'kr™urt-o.artial primers. 
 
 815. Transfer upon retirement— enlisted men. 
 
 816. Signatures on rolls. 
 
 817. Notation on roll — overpayments. 
 
 Section 52.-D1SCHARGES AND TRAVEL ALLOWANCE. 
 
 PAB. 821. Disc^jgesj^^g--!, ^^Xe'%ite, States ^^^^ 
 (b) Discharges outside the United States. 
 822 Discharges — orders and notations. 
 
 Ill gllSlrlfs 'jitS!S"sli^^months of enlisting. 
 825.' Discharges by purchase (furloughs). 
 
 ii?' BiSf|ll=Sri?itld SJeTJommissioned. etc. 
 
 828. Travel allowance ^jgcharged within the United States. 
 
 !^ 5^ Spd oStside and discharged within the United States. 
 ? ESistld wUhh^^and dischar^d outside the United States, 
 d) Enlis'ted outside and discharged outside the United States, 
 (e) Upon discharge from extension of enlistment. 
 
 Section 53.— OFFICERS' FAY ACCOUNTS. 
 
 Pi*. 841. Pay and rations— commissioned officers. 
 
 1.. Pay. , . . . - 
 
 (o) Aids. 
 
 (b) Chaplains. 
 
 (c) Dental surgeons. 
 
 (d) Midshipmen. 
 
 (e) Acting assistant surgeons. 
 If) Chief warrant officers. 
 
 2. Increases for longevity. 
 
 3. Increase for sea duty. , . 
 
 4. Pay — aviation duty. • , 
 
 5. Leave pay. 
 
 6. Pay— sick. 
 
 7. Pay on furlough. 
 
 8 Pay — absent without leave. 
 9! Pay — traveling. 
 
 10 Pay — suspended from duty. 
 11*. Retired officers — active duty. 
 
 INDEX. 
 
 Par. 842. Pay and rations, warrant officers. 
 
 1. Leave. 
 
 2. Sea duty. 
 
 3. Travel pay. 
 
 4. Promotion. 
 
 843. Pay and allowances — mates. 
 
 844. Pay — volunteer officers. 
 
 845. Entry of accounts — original appointment. 
 
 846. Change of pay — by promotion, etc. 
 
 847. Hospital fund. • " 
 
 848. Ration checkages. • • * 
 
 849. Advances. 
 
 1. Payment. 
 
 2. Checkages. 
 
 850. Commutation of quarters, heat and light. 
 
 850a. Quarters, heat and light — emergency legislation. 
 
 850b. Heat and light allowances. 
 
 850c. Credits afloat for quarters, heat and ll^ht. 
 
 851. Payments to officers. ,' ' ' 
 852 Transfers ■* . " ■ 
 
 853! Settlements, dismissal or resignation. 
 
 854. Vouchers. ' 
 
 Section 54.— MARINES' PAY ACCOUNTS. 
 
 Par. S61. Pay rolls and accounts. 
 
 1. Marine officers' accounts. 
 
 2. Enlisted men — ^pay rolls. 
 
 3. Allotments. 
 
 4. Deposits. 
 
 5. Payments. 
 
 6. Clothing. 
 
 7. Requests for checkage. 
 
 '9! Dead men. deserters, and general court-martial prisoners. 
 10. Discharges. 
 
 862. Pay, marine officers. 
 
 1. Pay table. 
 
 2. Increase for longevity. 
 
 3. Pay on leave. 
 
 4. Increase for foreign service. 
 
 5. Increase for sea duty, 
 
 6. Retired pay In time of war. 
 
 863. Pay, enlisted men. Marine Corps. 
 
 864. Pay — increase for foreign service, 
 
 865. Extra compensation. 
 
 1. Cooks. 
 
 2. Good conduct medals, etc. 
 
 3. Gun captains and gun pointers. 
 
 4. Messmen. 
 
 5. Mess sergeant. 
 
 6. Navy mail clerks. 
 
 7. Riflemen, sharpshooters, and marksmen.-**: j-^:;^. 
 
 8. Signalmen. 
 
 866. Gratuities and prizes. . > 
 
 867. Bounty for reenlistment. 
 
 868. Clothing and allowances. . 
 
 869. Absence without leave. 
 
 870. Travel pay on discharge. 
 
 871. Discharge by purchase. 
 
 872. Pay — detained beyond enlistment. 
 
 Section 55.— RESERVES AND MILITIA, 
 
 Par. 881. The Naval Reserve Force. 
 
 882. Retainer pay. 
 
 883. Retainer pay reenrollment. 
 883a. Pay — active service. 
 883b. Death gratuity. 
 
 884. Clothing. 
 
 885. Class 1. — Fleet Naval Reserre. 
 6/24/17. 
 
 381 
 
 12! Allowance for rations. 
 
 5/24/17. 
 
382 
 
 INDEX. 
 
 Fab. 886. P»y, allowances, etc. 
 
 1. "Former offlcers." 
 
 2. "Cltisens." 
 
 (a) Pay. 
 
 (b) Clothing. 
 
 (c) Travel allowance 
 
 3. " 8lxteen-y ear-service men.^^ 
 
 4. "Twenty-year-service men. 
 ftft7 PIabs 2. — Naval Reserve. 
 
 Ill* cSm 3— Naval Auxiliary Reserve. 
 Ho cSis 4 —Naval Coast Defense Reserve. 
 Ilo cSS 5.— Volunteer Naval Reserve. 
 89?: cSS i:— Naval Reserve Flying Corps. 
 
 892. Medical Reserve Corps. 
 
 893. Dental Reserve Corps. 
 
 894. Marine Corps Reserve. 
 894a. Uniform gratuity — officers. 
 896. Naval Militia. 
 
 (a) Accounts and pay. 
 
 ( 6 ) Transportation — officers. 
 
 \% Aeronautic Section Naval Militia 
 895a. Rendezvous— local and Federal— definition of. 
 896. National Naval Volunteers. 
 ®*^" <o) Pay— enlisted personneL 
 
 (b) Clothing. 
 807. Coast Guard. 
 
 Chapter XII.-DISBURSING-RETURNS. 
 
 Section 5S.-DISBUB8ING-BBTUBN8. 
 
 Par 901. In General. ^,^, 
 
 902. Time allowed for rendition. 
 
 903. Account current. 
 
 904 Pay rolls and vouchers. 
 
 905. Public bills. 
 
 906. Schedule of disbursements. 
 907 Pay roll summary. 
 
 908. Analysis of pay. ^^„^oi*, 
 
 909. Monthly abstracts of deposits. 
 
 910. Annual reports. 
 
 911 Miscellaneous returns. 
 
 1. Allotments. 
 
 2. Bills of exchange. 
 
 I' g|J?8if?orfunds to credit of United States. 
 
 5. List of officers. 
 
 6. Sale of condemned stores. 
 
 SMtim 57— AUDITOR'S SETTLEMENTS. 
 
 INDEX. 
 
 Chapter XIII.— ACCOUNTING. 
 
 Section 68.— NAVT ACCOUNTING. 
 
 Par. 931. Duties of Bureau of Supplies and Accounts. 
 
 932. Accounts of Naval Establishment. 
 
 933. Appropriations. 
 
 934. General account of advances. 
 934a. Naval supply account. 
 
 935. The clothing and small stores fond. 
 
 936. Titles. 
 
 937. Title A. 
 
 938. Title B. 
 
 939. Title C. 
 
 940. Title. D. 
 
 941. Title K. 
 
 942. Title P. 
 
 943. Title V. 
 
 383 
 
 944. Title X. 
 
 Section 59.— ACCOUNTS AND RBTUBN& 
 
 PAR. 951. 
 
 952. 
 
 953. 
 954. 
 955. 
 95G. 
 957. 
 958. 
 959. 
 960. 
 961. 
 962. 
 963. 
 964. 
 
 Purposes of ship accounts and returns. 
 
 1. Purposes of accounts. 
 
 2. Purposes of returns. 
 Ship accounts. 
 
 1. Property accounts. 
 
 2. Money accounts. 
 Falsification of accounts or returns. 
 Accounting periods. 
 
 Necessary blanks must be kept on hand. 
 
 Limit of time allowed. 
 
 Delinquency. 
 
 Packing of returns. 
 
 Dispatch of returns and letters of advicti 
 
 General supply returns — ^Table. 
 
 Provision returns — Table. 
 
 Clothing returns — Table. 
 
 Ship's store returns — ^Table. 
 
 Disbursing returns — Table. 
 
 9/13/17. 
 
 Par. 921 Auditor's statement of differences. 
 * (a) Suspensions. 
 
 (b) Disallowances. 
 022 Removal of differences. 
 
 9Z£. »''™.^)" Explanation or argument, 
 (bi Adjustment by checkage. 
 
 (c) Adjustment by evidence. ... 
 id) Adjustment by recovery of fundi 
 
 Ill: i|{{fln!?nt*^Sn4f S£ a..e«.oe.. 
 
 \l\ EI?S?U J? Vdir.f TJoUed SUt«. 
 (c) Checkage of own account, 
 927. Reopening of accounts. 
 
 9/13/17. 
 

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