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weight of the fresh vegetables at the time of their acceptance and delivery shall be the purchase weight thereof.—Regs. Subs. Dept.

1001. Chief commissaries are authorized to contract for the furnishing of fresh vegetables to posts for fractional periods of the fiscal year if, in their opinion, that method is more desirable than the method of annual contracts and is consistent with due economy. The following periods are suggested for consideration, subject to local controlling circumstances, viz: First, from July to October; second, from November to April; third, May and June.-Regs. Subs. Dept 1002. Advertisements and proposals should provide that vegetables shall be bid for by the pound, and not by the bag, barrel, or bushel.-Regs. Subs. Dept. 1003. Fresh vegetables are very liable to damage by extreme heat or cold and they should be provided or transported at such times as will not likely result in loss to the Government.-Regs. Subs. Dept.

1004. Requisitions (Form 49) for fresh vegetables may be made monthly and be so supplied when practicable.-Regs. Subs. Dept.

1005. Vegetables should not be stored in cellars under subsistence storehouses. Such articles as coffees, teas, sugars, flour, etc., are injured by the emanations from decaying vegetables. Vegetables should therefore be stored in root houses-structures apart from the storehouses-constructed in the earth or on the surface by and at the expense of the Quartermaster's Department.— Cir. Letter, O. C. G., Apr. 24, 1895.

1006. The fresh vegetable component of the "Garrison "and "Field” rations is provided for in paragraph 1380, Army Regulations, which, in addition, provides for the special allowance of 24 ounces of fresh vegetables for the "Garrison" ration in Alaska, instead of 16 ounces, which is the allowance for all other regions. This paragraph also provides that "desiccated vegetables" may be issued in lieu of the fresh vegetable portion of the "Garrison" and the "Field" rations.-A. R., 1380.

1007. When troops are not supplied with fresh or desiccated vegetables in kind by the commissary, or when under A. R., 354, the troops raise vegetables for their own use in post gardens, and such use does not prejudice the interests of any contractor under his contract for supplying fresh vegetables to the post, commutation of the fresh vegetable portion of their rations will be allowed by the commissary at the prices of potatoes and onions in the vicinity of the post, or in the market from which the post is supplied, in the proportion of 80 per cent of potatoes and 20 per cent of onions, the commutation prices being determined monthly by the chief commissary of the department in which the post is situated. Where the raising of vegetables in a post garden is contemplated the post commissary, with the approval of the post commander, will notify the chief commissary of the period during which the post garden will be relied upon for vegetables, and that period will be excepted from the operation of any contract that may be made for supplying vegetables to the post.-A. R., 1384. Vide Cir. No. 25, A. G. O., 1901, and Cir. No. 8, O. C. G., 1901.

1008. Chief commissaries are not authorized, in the absence of post gardens, (A. R., 354) to produce a dearth of fresh vegetables at a post by not contracting for a supply of the same and thus give rise to claims by troops for commutation under A. R., 1384. The preference of the post for commutation should not waive the duty of the Subsistence Department in the premises.-Cir. No. 25, A. G. O., 1901.

NOTE. For information in regard to vegetables produced in post gardens, vide A. R., 352, 353, 354.

1009. Hereafter chief commissaries will, as soon as commutation prices for fresh vegetables at any post in their departments have, upon the application of the post commissary, been determined by them under A. R., 1384, furnish the

office of the Commissary General with information as to the prices so determined, for use in the examination of vouchers on which payments of such commutation are made. Officers making such payments will state on the vouchers the date of the authority of the chief commissary.—Cir. No. 8, O. C. G., 1901. 1010. No savings will be allowed on fresh or desiccated vegetables.— A. R., 1407.

NOTE.-For specifications in regard to the construction of a root cellar, vide "Storage and Storehouses."Cir. Letter, O. C. G., July 3, 1895.

1011. The following is the usual form of an advertisement for fresh vegetables:

PROPOSALS FOR FRESH VEGETABLES.

OFFICE CHIEF COMMISSARY

o'clock, A. M.,

19-.

19-, and then be opened by each

Sealed proposals will be received until commissary at the following-named posts for furnishing and delivering such quantities of fresh potatoes and onions to the Subsistence Department as may be required at the posts of commencing

during the

months 19-. Information furnished on application. Envelopes containing proposals should -, 19-," and be addressed to the com

be indorsed: "Proposals for Fresh Vegetables to be opened missary at the post to be supplied.

Chief Commissary.

CIRCULAR OF INSTRUCTIONS TO BIDDERS FOR FRESH VEGETABLES, UNDER ADVERTISE-
MENT OF
CHIEF COMMISSARY, DEPARTMENT OF
DATED AT

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The potatoes and onions shall be of good varieties, of reasonably large and uniform size, fully matured dry, free from cuts and dirt, and, in all respects, of good quality and in good condition, and equal to samples accepted.

The fresh vegetables shall be delivered to the commissary at the post, at such places thereat and at such times as he may designate, and in such quantities as may, from time to time, be required for the use of the post during the months commencing —, 19-.

Whenever the vegetables presented for delivery under the contract are, in the opinion of the commissary of the post, not of the kind or quality stipulated for, he shall reject the same, subject to appeal by the contractor to the commanding officer of the post, whose decision shall be conclusive in regard thereto.

In case of failure to deliver fresh vegetables as stipulated in the contract, the commissary is authorized to supply, by open purchase or otherwise, any deficiency resulting from such failure (the fresh vegetables so purchased to be as nearly as practicable of the same kind and quality as those stipulated to be furnished under the contract); and the contractor shall be charged with any excess of cost over that of furnishing at contract prices.

Actual net weight of the fresh vegetables at the time of acceptance and delivery is to be the purchase weight. Vegetables and sacks are subject to inspection by Government inspector at any time during the packing, and again at date and place of delivery.

If any vegetables are delivered which are not like samples, they must be replaced by those of proper quality whenever such discovery shall be made.

No care of, or responsibility for, contractors' goods or supplies will be assumed prior to delivery and actual receipt.

Bidders are understood in all cases to make their proposals with special reference to the specifications and instructions applicable to the articles offered by them.

Proposals must be made in triplicate, in strict accordance with the requirements of the advertisement, specifications, and instructions pertaining thereto.

Proposals must be prepared on blank forms furnished for the purpose, and without assistance from any person belonging to, or employed in, the military service of the United States.

Numbers and prices should be written in words, as well as expressed in figures.

The net price asked for the potatoes or onions (delivered in sacks, and also in bulk if required) must be stated per pound; and no conditional bid will be considered. For example, where a bidder states he will not accept an award for the supply of potatoes at a post unless he is also awarded the contract for onions for the same post; or which stipulates that a certain percentage will be deducted by the bidder if payment is made in a stated time; or which in anyway specifies conditions as to quality, delivery, or payment, otherwise than herein provided.

The expense of delivery must be included in the prices bid for the vegetables.

A proposal will be entertained which offers to supply only potatoes at a post; or one which offers to supply onions only.

A separate proposal will be made for each post for the supply of which it is intended to bid.

A commissary should ordinarily receive proposals for his own post.

Alterations, by erasure or otherwise, must be noted and explained in the proposal over a separate signature of the bidder.

Every bidder should write his signature in full, and state his place of business and post-office address, with county, district, State, or Territory.

If a person affixes to his signature to a proposal the word "president," "secretary," "agent," or other designation, without disclosing his principal, the proposal will be regarded as that of the individual. A proposal of a firm should be signed with the firm name, followed by the autograph signature of a member of the firm who will add the words "one of the firm " below his signature-or by its authorized agent, giving -the names of all its members. If an agent sign for the firm, he must furnish legal evidence of his authority

to do so. A proposal of a corporation should be signed with the name of the corporation-having its seal affixed, if there be one-followed by the signature of the president, secretary, or other person authorized to bind the corporation in the matter, who should file legal evidence of his authority to do so.

Where guaranties are required to accompany proposals, a proposal unaccompanied by such guaranty, made in manner and form as provided, will not be entertained.

A copy of the advertisement and circular of instructions to bidders will be attached to each proposal and form part of it.

All proposals received prior to the time of opening will be securely kept; and the officer whose duty it is to open them, at the place and hour mentioned in the advertisement, will decide when that time has arrived, and none will be received thereafter. Proposals then in his possession will be opened and read by him in the presence of attending bidders.

If a bidder desire to withdraw his proposal before the time fixed for the opening, he may do so without prejudice to himself by communicating his purpose in writing to the officer who holds it. When the proposal

is reached at the opening, it will be returned to him or his authorized agent unread.

No responsibility will attach to an officer for the premature opening of any proposal not properly indorsed, so as to clearly show its character.

The right is reserved to reject in whole or in part any or all proposals.

Proposals must be submitted in envelopes securely sealed and distinctly addressed to the commissary at the post to be supplied, and have indorsed on the envelope: Proposals for Fresh Vegetables, to be opened

19-."

Bidders are invited to be present at the opening of proposals.

Awards will be made as soon as practicable after the opening of proposals, and the successful bidders be notified.

In making awards, each item will be considered as separate and independent, and awards will be made to the lowest responsible bidder for the most suitable article of each kind offered, considering quality, cost of transportation, and the interest of the Government.

Awards will be made for articles of domestic production or manufacture in preference to those of foreign origin, cost and quality being equal.

An award may be made to one party for potatoes and to another party for onions, at the same post.

Before making an award, the contracting officer may require the bidder to furnish satisfactory evidence of his ability to supply the article for which he bids.

The successful bidder for each post will be required to enter into a formal written contract with the United States, with good and approved security (in a sum that shall not be less than one-tenth of the full amount of the total consideration) within seven days after being notified of the acceptance of his proposal.

The contract of a corporation should be signed by the officer or person who has been authorized to contract in its behalf, who should sign the corporate name and his own and affix the corporate seal, if there be one. Evidence consisting of extracts from the articles of incorporation, the by-laws, or the minutes of the board of directors, duly certified by the custodian of such records, under the corporate seal (if there be one), showing the signer to be properly vested with authority to bind the corporation, will be filed with the contract. When the principal of the bond to a contract is a corporation, a copy of the record of the selection of the officer executing the bond in its behalf and a copy of the by-law or other record of the proceedings of the gov erning body of the corporation showing his authority to execute the same, will be attached to the bond, these copies to be certified by the custodian of such records, under the seal of the corporation, to be correct copies. The principal and sureties must sign and seal the bond, the corporate seal of the corporation must be affixed to the bond by some person duly authorized, who must also affix the name of the corporation to it, followed by his own signature and official designation written after the word "by."

Sureties to a bond will be a surety company or individuals. If individuals, there must be at least two sufficient and responsible persons, who must be citizens of the United States, and justify in double the amount of the penalty. Sureties to bonds executed in any foreign country, or in the Philippine Islands, Cuba, Porto Rico, or Hawaii, or for the performance of contracts entered into in those places, need not be citizens of the United States.

A firm, as such, will not be accepted as surety; or a partner for a copartner, or for a firm of which he is a member; but stockholders who are not officers of a corporation may be accepted as sureties for such corpora

tion.

No member of, or delegate to, Congress, nor any person belonging to, or employed in, the military service of the United States, is or shall be admitted to any share or part of any contract, or to any benefit which may arise therefrom.

Transfer of contract, or of interest in contracts, is prohibited by law.

Contracts shall be made subject to the approval of the Commissary General, United States Army, and to termination by him at any time.

Samples are required of the kind and quality of potatoes and onions it is proposed to furnish.

Where samples are required, they must accompany the proposals, be referred to therein, and be plainly marked with the name of the bidder submitting them.

Samples will not be received after proposals they should accompany are opened; and no proposal will be considered when samples are not furnished as required.

The samples furnished must be of ample size to enable a correct opinion to be formed of the articles offered, and to admit a thorough test to be made.

Unused samples not called for within one week will be disposed of.

If the vegetables are to be furnished in sacks, each sack should contain about 100 pounds, net.
Sacks must be clean and strong, and in all respects satisfactory to the commissary at the post.

The cost of sacks must be included in the price bid for the article.

If required, every sack must have plainly marked thereon (with stencils if directed) the words "U. S. Sub. Dept.," the initials of the name of the purchasing officer, the date (month and year) of delivery, and the name and place of business (city or town) of the seller. For example:

U. S. Subs. Dept.,
Initials of purchasing officer,
Month and year of delivery,
Initials of seller,

City and State.

Also the name of each article contained in the sack, the gross and net weights. There will be stenciled on both ends of all packages, boxes, etc., the distinctive symbol of the Subsistence Department, viz: Crescent 3 inches high and 2 inches wide, made of a contrasting color and of pattern similar to one furnished, and any other marks that may be required.

Itemized bills for the vegetables delivered should be promptly rendered to the commissary at the end of each month, or sooner if required.

Payment for the fresh vegetables furnished will be made by this office or by the commissary for his post, upon completion of the contract or at the end of each calendar month, or as soon as practicable thereafter, in the funds furnished for the purpose by the United States.

For full particulars, as to probable quantity of fresh vegetables required, amount of bond to be furnished, blank proposals for bidding, or other information, application should be made to the commissary at the post to be supplied.

HEADQUARTERS DEPARTMENT OF

OFFICE CHIEF COMMISSARY,

19-.

VOUCHERS.

Chief Commissary.

1012. Vouchers will ordinarily be made in duplicate, or, if required, in triplicate, and the number made will be stated on each copy.—A. R., 713.

1013. Vouchers for subsistence.stores must be made separate from those for subsistence property.—Regs. Subs. Dept.

1014. While the typewriter may be used in correspondence and records, words and figures not printed on vouchers or returns will be written with the pen; and so in all cases that carry with them money or property accountability. Vouchers made out with a lead pencil will not be accepted.—Cir. No. 2, A. G. O., 1889; L. B. 155, p. 333.

1015. All accounts of expenditures shall set out a sufficient explanation of the object, necessity, and propriety of the expenditures.-Par. 1004, A. R. of 1863. 1016. An original bill will not be filed with a voucher which bears on its face the seller's certificate that the voucher is correct.-Regs. Subs. Dept.

1017. There is no objection to accepting invoices of subsistence stores or property signed by an officer for and in the absence of the accountable officer; but money papers, or vouchers, and receipts for stores or property, signed by one officer for another, will not be accepted with accounts or returns.—Regs. Subs. Dept.

1018. Accounts and receipts having alterations or erasures are not admissible as perfect vouchers, unless the persons signing the certificates and receipts on which the validity of the vouchers depend certify that such alterations or erasures (specified) were made before the paper was signed, or with the consent of the parties.-Cir. No. 3, O. C. G., 1866.

1019. The correctness of the facts stated on a voucher and the justness of the account must be certified by an officer.-A. R., 714.

1020. In case of lost vouchers, parol testimony, or the affidavit of the disbursing officer, can not be accepted by the accounting officers as equivalent to the vouchers necessary to the proper settlement of an account.-Decision 2d Comp. Regs. Subs. Dept.

1021. Every voucher in support of a payment for supplies or for services, whether it be made pursuant to a formally prepared contract, an accepted bid, or a purchase without advertising, will be made out in favor of the creditor, giving his address, and must state (if for supplies furnished) the date of the purchase, the quantity and price of each article, and the amount; or (if for services) the character of the services, the date or dates on which rendered, and the amount. Where a purchase under an accepted bid after public notice is made the voucher, besides being subject to the foregoing requirements, will be accompanied by a copy of the public notice, the accepted bid, and a copy of the letter accepting the bid, and must contain a certificate that the award was made to the lowest responsible bidder for the best and most suitable articles, and that the needs of the service required the purchase to be made in the manner indicated by the public notice. Where papers relating to two or more vouchers are required to accompany accounts they must be filed with the first voucher paid and reference thereto made on the other vouchers. A voucher for services by the day or month must state the nature of the service, the inclusive dates of service, the time for which payment is made, the rate of pay, and the amount, and the receipt of a creditor to a voucher for supplies furnished or services rendered must contain the words "which I certify to be correct."

All vouchers when practicable will be rendered in the English language, but if rendered in a foreign language a translation of the same must accompany the voucher.-A. R., 715, as amended by G. O. No. 28, A. G. O., 1902.

1022. When an officer not provided with funds makes an authorized openmarket emergency purchase exceeding $200 in amount, he will duly execute Form No. 9 and file it with the vouchers which are sent to the officer who is to make payment.-Regs. Subs. Dept.

1023. Money amounts will be expressed in terms of dollars and cents. When a fraction of a cent less than one-half occurs in the footing of a voucher it will be disregarded. If the fraction be one-half or greater it will be reckoned as a cent.-A. R., 716.

1024. A voucher for a purchase, or for services not personal, must have expressed on its face, immediately below the statement of the account, the mode of purchase or engagement, using therefor one of the following notations : 1. Under contract, dated

2. Under public notice, dated

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3. Under oral agreement, without advertising.—A. R., 717.

1025. The giving or taking of receipts in blank for public money is prohibited, except the receipts to vouchers for publishing advertisements, which will be receipted prior to audit.-A. R., 718.

1026. A voucher for funds disbursed will, before being signed by a public creditor, be made out in full, with the place of payment and the name, rank, regiment, or corps of the paying officer entered in the receipt, and the exact amount of money written out in words in the receipt. When vouchers are sent by mail for signature the date in the receipt will be left blank, and the check in payment will not be drawn until the vouchers are returned properly signed, when the date of the check will be added to the receipt.—A. R., 719.

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