States when performing services in connection with an official function of the United States, but not including the Postal Service when otherwise acting solely in its capacity as a public carrier of the mail, or of a person thereunto duly authorized as lawful agent of the United States; or while it was in the course of shipment effected pursuant to and in accordance with the regulations issued under the provisions of the Government Losses in Shipment Act, as amended;

(b) If substantially the entire check is presented and surrendered by the owner or holder and the Secretary of the Treasury is satisfied as to the identity of the check presented and that any missing portions are not sufficient to form the basis of a valid claim against the United States; and in such cases the 30-day waiting period provided herein is waived, and in cases where the circumstances justify such action a letter of application or submitted affidavit may be accepted in lieu of Form 2244b or 2244c;

(c) If the Secretary of the Treasury is satisfied that the original check is not negotiable and cannot be made the basis of a valid claim against the United States;

(d) If the amount of the check is less than $50, and the Secretary of the Treasury is satisfied that the giving of a bond of indemnity would be an undue hardship to the owner or holder; where the amount of the check is not more than $25, and the check has not been endorsed by the payee, it will ordinarily be presumed that the giving of a bond of indemnity would be an undue hardship to the owner;

(e) If the owner or holder is the United States or an officer or employee thereof in his official capacity, a State, the District of Columbia, a Territory or possession of the United States, including the Commonwealth of the Philippine Islands, a municipal corporation or political subdivision of any of the foregoing, a corporation the whole of whose capital is owned by the United States, a foreign government, or a Federal Reserve bank; Provided, however, That in any of the foregoing classes of cases the Secretary of the Treasury may require a bond of indemnity if he deems it essential to the public interest.

(f) In cases falling within the provisions of paragraphs (a), (b), except as hereinbefore provided, (c), (d), and (e) of this section, application for the issuance of a duplicate check without a bond of indemnity shall be made on Form 2244b or 2244c. Additional affidavits and evidence may be required.*†

NOTE: Paragraphs (b), (d), and (f) of this section were previously amended to read as set forth above, by Dept. Circ. 327, Supp. 1, May 18, 1939; 4 F.R. 2090.

CROSS REFERENCE: For regulations issued under the Government Losses in Shipment Act, see Parts 260, 261, and 262.

§ 204.4 In case the officer or agent of the United States is dead or no longer in the service of the United States. In case of the loss of a check issued by an officer or agent, other than the Treasurer of the United States or the Secretary of the Treasury, who is dead or no longer in the service of the United States, the affidavit and bond required to be furnished by the owner of said check to an officer or agent in the service of the United States, prior to the issuance of a duplicate check, should be forwarded to the Secretary of the Treasury, who will refer them to the General Accounting Office for examination and the statement of an account in favor of the owner of said check, as pro

vided in section 3647 of the Revised Statutes (31 U.S.C. 119), as amended, and section 307 of the Act approved June 10, 1921 (42 Stat. 25; 31 U.S.C. 47). Payment will then be made by a check issued pursuant to such statement of account.*†

§ 204.5 Recovery of original. In the event of the recovery of the original check, after the issuance of the duplicate, it must be surrendered to the Secretary of the Treasury for cancellation. If the check has been recovered before the issuance of a duplicate, the Treasurer of the United States or other drawee should be immediately notified and removal of the stoppage requested.*†

§ 204.6 Errors; erasures. Care should be exercised in the execution of the bond to avoid erasures and corrections. If, however, a correction should be necessary, and it is impracticable to obtain another form, a separate notation should be made on the margin of the bond, setting forth the change or correction, which statement should be signed by principal and sureties. For example:

(Surety)." There shall be no deviation from the printed bond form, except as may be authorized by the Secretary of the Treasury.*†

§ 204.7 Penalty. The penalty of the bond should be in multiples of $5, and shall be at least equal to the amount of the check, plus 10 percent, but in no case shall the bond be in an amount less than $10.*†

INSTRUCTIONS FOR EXECUTING BOND OF INDEMNITY

§ 204.8 Names and residence. The name, including first name, middle initial, if any, and last name of the principal and each surety, together with their addresses, by number, street, city and State, must be given in the first paragraph of the bond. The names and addresses should be printed or typewritten, or otherwise clearly written.*†

§ 204.9 Signature and seal. The principal and each surety must sign the bond at the foot thereof, by first name, middle initial, if any, and last name, to correspond with his name as shown in the first paragraph of bond. A corporate principal or surety must affix its corporate seal.*†

§ 204.10 Witnesses. The signature of a witness must appear in the appropriate place, with his full address, with a showing as to whose signature he has witnessed. Signatures of corporations may be attested. If the signature of a witness is illegible the name should be indicated by printing or typewriting. Married women should not witness the signatures of their husbands when forbidden by state statute to testify against their husbands in a civil suit.*†

§ 204.11 Corporation as principal. If the principal is a corporation, the first and second lines of bond must be filled in thus: "(Name of corporation) by

(name and title of authorized officer)." Seal of the corporation must be affixed to its signature. If the corporation has no impression seal, the fact shall be stated, in which case a scroll or adhesive seal shall appear following the corporate signature.

The official character and authority of the person or persons executing the bond in the name of the principal shall be certified by the secretary or other officer (who shall be an officer other than the officer executing the bond) on the form at bottom of bond. In lieu of such certificate there may be attached to the bond copies of so much of the records of the principal as will show the official character and authority of the officer signing, duly certified as correct under the corporate seal by the secretary or other authorized officer as aforesaid. If the corporation has no seal, such records of authority must be sworn to by the certifying officer before a person authorized to administer oaths for general purposes, and such person must affix his seal.*†

§ 204.12 Unincorporated companies, joint stock companies, business trusts, societies, lodges, etc. as principal. The instructions pertaining to corporations govern. See § 204.11.

§ 204.13 Partnerships. If the princishall appear on lines one and two of pals are partners, their individual names bond, followed by the recital that they are all the partners composing a firm, naming it, and all the members of the firm shall sign the bond as individuals. (If it is inconvenient or impossible to obtain the signature of all members of the firm, consideration will be given to accepting a bond executed by one general partner on behalf of the firm, upon the production of satisfactory proof of the authority of such partner to bind the firm.) The affidavit may be executed by any general partner having personal knowledge of the facts.*†

§ 204.14 Assumed business title. If the principal is doing business under an assumed business title, his individual name shall appear on line one of the bond, followed by the recital that he is the sole owner of the firm, naming it, and he shall sign the bond as an individual. He must also execute the affi

§ 204.16 Sureties. The surety on the bond may be a corporation authorized by the Secretary of the Treasury, or two responsible individuals, unless the amount of the original check is less than $50, in which case one responsible surety may be accepted. The sureties,

if individuals, must be citizens and residents of the United States, except that sureties on bonds executed in the Canal

Zone, the Philippine Islands, Puerto Rico, Hawaii, Alaska, or any possession

of the United States need not be citizens

of the United States, but if not citizens of the United States they shall be domiciled in the place where the principal

resides.

When the principal resides in a foreign country and it is impracticable to obtain citizens and residents of the United States as sureties, or a duly qualified corporate surety, other sureties may be accepted, provided their sufficiency as such is certified by a diplomatic or consular officer of the United States.

A firm, as such, will not be accepted as surety, nor a partner for co-partners.

When approved corporate surety or responsible individual sureties cannot be obtained, the Secretary of the Treasury will give consideration to the acceptance of other security.*†

§ 204.17 Sufficiency of sureties. The sufficiency of individual sureties must be certified by one of the following-named officers: An executive officer of an incorporated bank or trust company, or manager of a branch thereof, over his official designation and seal of the bank or trust company; postmaster; judge or

dent in foreign countries. This certificate must be made by a disinterested person.

Affidavits as to the financial qualifications of individual sureties may be required when deemed advisable.*†

§ 204.18 Regulations superseded. This part supersedes Treasury Department Circular No. 327, dated October 16, 1937, and subsequent amendments thereto, and all previous regulations checks. The Secretary of the Treasury governing the issuance of duplicate may withdraw or amend at any time or from time to time any or all of the foregoing rules and regulations in this part.*†

PART 226-SURETY COMPANIES ACCEPTABLE ON FEDERAL BONDS

§ 226.1 Surety companies acceptable on Federal bonds; acceptable reinsurance companies. The following is a list of companies as of October 18, 1939 holding certificates of authority from the Secretary of the Treasury, issued under the Acts of August 13, 1894 (28 Stat. 279; 6 U.S.C. 6-13), and March 23, 1910 (36 Stat. 241; 6 U.S.C. 8, 9), as acceptable sureties on Federal bonds; this list also includes acceptable reinsurance companies under Part 223. Further details including the amount of underwriting limitation of each company, as well as the extent and localities with respect to which they are acceptable as sureties on Federal bonds may be found at any time by reference to the current issue of Treasury De

partment Form 356, copies of which may be procured from the Treasury Depart

lector of internal revenue; collector or deputy collector of customs; United States commissioner; United States district attorney; assistant United States district attorney; United States marshal; notary public; justice of the peace; a commissioned officer of the Army, Navy or Marine Corps, or Coast Guard for sureties in the military, naval

ton, D. C.

NAMES OF COMPANIES, LOCATIONS OF PRINCIPAL EXECUTIVE OFFICES AND STATES IN WHICH INCORPORATED

CALIFORNIA

1. Associated Indemnity Corporation, San Francisco.

2. Fireman's Fund Indemnity Co., San Francisco.