provided generally that the proceeds of sales of personal property of the United States shall be paid into the Treasury as "miscellaneous receipts." Held therefore that the various funds received at military posts, on military reservations, or otherwise, as compensation for public property occupied, sold, or allowed to be used or appropriated, or for labor furnished, or privileges, or facilities conceded, etc., * * * were public money of the United States, to be accounted for to the Treasury, and could not be legally retained as a so-called "slush fund," or disbursed for the use or benefit of the post or command. * * The proceeds of all public property of any material value, including all moneys exacted or received from civilians, are to be turned into the Treasury; and otherwise to dispose of them is embezzlement. (D. J. A. G., 2083.)

*

171. Hereafter all moneys arising from disposition of serviceable quartermaster's supplies or stores, authorized by law and regulations, shall remain available throughout the fiscal year following that in which the disposition was effected, for the purposes of that appropriation from which such supplies were authorized to be supplied at the time of the disposition. (Act Mar. 23, 1910; G. O. 54, W. D., 1910, p. 23.)

172. Of surplus ice, surplus electric light and power, and proceeds from laundry work done for other branches of the Government. (Army appropriation act, Mar. 2, 1905; G. O. 40, W. D., 1905, p. 14; and subsequent annual Army appropriation acts.)

173. Old typewriting machines exchanged for new ones. (Cir. 1, W. D., 1906.)

174. Of manure sold at posts. (See par 949, post.)

175. Of subsistence supplies are immediately available for the purchase of fresh supplies. (A. R., 628; M. S. D., 223.)

176. Fiscal year to which funds pertain which are received for subsistence supplies when payment is made in a later fiscal year than the one in which the stores were delivered. (Dec. Comp. June 19, 1906; Cir. 37, W. D., 1906.),

177. Hereafter all moneys arising from dispositions of serviceable medical and hospital supplies authorized by law and regulation shall constitute one fund on the books of the Treasury Department, which shall be available to replace medical and hospital supplies throughout the fiscal year in which the dispositions were effected and throughout the following fiscal year. (Act June 12, 1906, 34 Stat. L., 256; G. O. 115, W. D., 1906, p. 25.)

178. Of useless ordnance material. (Act Mar. 3, 1875; Sup. R. S., vol. 1, p. 74.) Of serviceable ordnance and ordnance stores. (Act Apr. 23, 1904, 33 Stat. L., 276; G. O. 76, W. D., 1904, p. 29.)

179. The transfer of public property other than subsistence supplies is not regarded as a sale. Vouchers for property so transferred will be sent through the chief of the bureau concerned to the proper accounting officer of the Treasury Department for settlement, as prescribed in A. R., 682. If credit is received therefor the money may be used to replace the property transferred. (A. R., 630.)

180. Books for a post library purchased out of post-exchange funds or donated to the library are not "public property" within the meaning of section 3618, Revised Statutes. Proceeds from a sale of them may, therefore, legally be expended in the purchase of new books. (D. J. A. G., 2283.)

Appropriations.

181. Regulations governing fiscal years and accounts current. (A. R., 631-641.) Also see pars. 214-220, post.

182. The Chief of Ordnance, in conducting manufacturing or similar operations under any particular appropriation heretofore or hereafter made, is authorized to use material procured under any appropriation and to replace the same in kind or otherwise: Provided, That in doing so the methods shall be such that each appropriation will be charged with the full value of the material used in carrying out its object. (Act Mar. 4, 1911; G. O. 45, W. D., 1911, p. 59; Ordnance Orders 6, 1911.)

183. Hereafter whenever pressing obligations are required to be paid by a disbursing officer of the Quartermaster's Department and there is an insufficient balance to his official credit under the proper appropriation or appropriations for the purpose, he is authorized to make payment from the total available balance to his official credit, provided sufficient funds under the proper appropriation or appropriations have been apportioned by the Quartermaster General for the expenditure. When such disbursements are made the accounts of the disbursing officer shall show the charging of the proper appropriations, the balances under which will be adjusted by the disbursing officer on receipt of funds or by the accounting officers of the Treasury. (Act Mar. 3, 1909, 35 Stat. L., 747; G. O. 49, W. D., 1909, p. 25.) The above provisión applies to any funds in the hands of such disbursing officer and is not limited to funds of the fiscal year in which the obligations are incurred. (Cir. 55, W. D., 1910.)

(For similar provisions of law for the Ordnance Department, see act Mar. 3, 1909, 35 Stat. L., 750; G. O. 49, W. D., 1909, p. 30; and for Engineer Department see act Mar. 3, 1911; G. O. 45, W. D., 1911, p. 32.)

Money vouchers.

184. Preparation of, etc. (A. R. 642–665.)

185. The practice of requiring public creditors to receipt for moneys in advance of actual payment will be discontinued after September 30, 1907. No payments made after said date shall be evidenced by a receipt, except where receipts are required either by law or contract, unless such payments are made in cash, that is, currency. (Treasury Dept. Cir. No. 52, 1907, par. 1.)

The giving or taking of a receipt for public money in blank or in advance of actual payment is prohibited. (A. R., 648.)

186. After September 30, 1907, no receipt for moneys paid by disbursing officers' checks shall be required or taken by disbursing officers except where receipts are required either by law or contract. Disbursing officers will note on vouchers for check payments the date, number, name of payee, and amount of the check and the name of the depositary on whom drawn. (Treasury Dept. Cir. No. 52, 1907, par. 2.)

187. A voucher for a payment made or an invoice for money transferred will have noted thereon the number, date, and amount of checks given and the depositary on which drawn. If payment or transfer is made with currency, wholly or in part, the facts will be stated and a receipt given for the currency. (A. R., 651.) See A. R., 649.

188. All vouchers for payment by disbursing officers, except those required by law to be verified by affidavit, and the expense accounts of the civilian officers, employees, and agents of the Government, which shall be verified by affidavit as heretofore, shall be certified by the claimant as correct and just, except that vouchers for personal compensation for services rendered under the personal supervision of some administrative officer and so certified by him need not be certified by the claimant, provided the voucher describes specifically the position, the rate of compensation, and the period covered. (Treasury Dept. Cir. No. 52, 1907, par. 3.)

189. Disbursing officers shall make cash payments only in cases authorized by Treasury Department Circular No. 102, dated December 7, 1906, and then in only those cases where the payment is made by the disbursing officer in person, or by his deputy, and the exchange of money and the receipt therefor is simultaneous. (Treasury Dept. Cir. No. 52, 1907, par. 5.)

NOTE. For Treasury Circular No. 102 see paragraph 228 (post). 190. When payments are made in cash, that is, currency, they must be evidenced by a statement of such fact in the receipt and in

substantially the following form. (except upon pay rolls which shall embody instructions calculated to insure the receipt thereof only under the conditions laid down in the form given in this paragraph): in person, or by his deputy, and

"Received from

in cash, the sum of of voucher No.

No. 52, 1907, par. 6.)

191. The form of the signature to the certificate, and to the receipt when required, and the name of the person or business firm as entered at the head of an account must be literally alike. When a signature is not written by the hand of the party it must be witnessed by a disinterested party, a commissioned officer when practicable. (A. R., 657, 658.)

192. 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 authenticated if desired, may be taken as administrative requirements demand. (Treasury Cir. No. 52, 1907, par. 7.) See A. R., 642; 12895, O. I. G.

193. When a fraction of a cent less than one-half occurs in the' footing of a voucher, it will be disregarded. If the fraction be onehalf or greater, it will be reckoned as a cent. (A. R., 646.) 194. Rules for computation of time in (A. R., 662; see Cir. 74, W. D., 1910.)

payment of services.

195. A voucher for purchases and services not personal will show thereon the mode of purchase or engagement, using the form of notations on the standard prescribed forms. (A. R., 647.)

196. When copies of papers are necessary to establish the validity of a voucher in a disbursing officer's account, the copies must be certified by some officer other than the disbursing officer claiming credit on the voucher. (Cir. 15, W. D., 1903.)

197. Disbursing officers will not issue vouchers for unpaid accounts as due bills against the United States, but a certified statement of personal services and of wages due may be given to a discharged employee who for want of funds was not paid at time of discharge. (A. R., 661.)

198. It is very doubtful whether an officer of the Government would be justified, in the absence of a law authorizing it, in paying public money to a bank in the purchase from it of a draft or bill of exchange. I am of the opinion that the vouchers of the class you refer to (for purchases made abroad) should ordinarily be paid by official check in the manner prescribed by Treasury Depart

ment Circular No. 52, 1907. In exceptional cases (as when the creditors will not receive official checks because of delay and expense of collection) a most liberal construction of existing law would justify the purchase of international post office money orders with which to effect payments. These orders can be purchased through checks drawn to the order of the postmaster. A memorandum of the transaction, showing the number of the order, its amount in foreign money, name of the payee, and the place on which drawn, should be obtained from the postmaster, and the disbursing officer's statement that the order had been mailed to the payee should be attached to the voucher. (Comp. Dec. 4, 1907; 12393, O. I. G.) 199. Pecuniary responsibility of officers who issue orders for expenditure of money. (A. R., 664, 665.)

200. Sundays and holidays are days for which pay is allowed, therefore when the last day of the month falls on Sunday or a holiday, payment for the month can not be made on the preceding day without a violation of section 3648, Revised Statutes. (Cir. 2, A. G. O., 1886.)

Disbursing officers.

201. Disbursing officers of the Quartermaster's, Subsistence, and Pay Departments, before entering upon the duties of their respective offices, will give bonds as required by law. Chiefs of bureaus will see that such bonds are examined as to sufficiency of sureties at least once in two years, and renewed once in four years, or more frequently if necessary. (A. R., 575; R. S. 1191.) 202. Under the provisions in the act of February 2, 1901, that certain vacancies in the Quartermaster's Department of the Army "shall be filled by detail from the line' for a period of four years, officers so detailed are officers of the Quartermaster's Department within the meaning of section 1191, Revised Statutes, and they are required to give bonds to faithfully account for all public moneys or property which they may receive. (7 Comp. 793, June 10, 1901.) (Also applicable to officers detailed to the Subsistence and Pay Departments.)

203. Until otherwise provided by law, no bond shall be accepted from any surety or bonding company for any officer or employee of the United States which shall cost more than 35 per centum in excess of the rate of premium charged for a like bond during the calendar year 1908: Provided, That hereafter the United States shall not pay any part of the premium or other cost of furnishing a bond required by law or otherwise of any officer or employee of the United States. (Act Aug. 5, 1909, 36 Stat. L., 125; G. O. 189, W. D., 1909, p. 2.)