1027. The original vouchers for advertising or job printing which bear the indorsement of approval of the Secretary of War must be mailed with the accounts current to which they pertain.—Regs. Subs Dept.

NOTE. For information as to how to prepare a voucher covering bills for advertising in newspapers and for job printing, vide A. R., 585, 586, 587, and “Advertising;" A. R., 589, 591, and “Job Printing," and Notes on Form 65.

1028. Where previous authority is not obtained for publishing an advertisement, no subsequent approval will warrant the payment of the voucher for such service.-G. O. No. 2, A. G. O., 1899.

1029. Vouchers for reimbursement for private funds used in payment of public accounts must show the necessity of the transaction and be supported by the original receipted bills of those to whom the money was paid, and by certificate or affidavit (as the case may require) that the person claiming reimbursement had no personal profit in the matter.-Regs. Subs. Dept. Vide 8 Comp. Decisions, 43.

1030. Officers making disbursements must personally supervise every voucher paid by them, and either see that all checks or other funds actually reach the persons to whom they are payable, or adopt proper measures to insure their delivery. Payments can only be made to the persons to whom the money was originally due.-Regs. Subs. Dept.

NOTE. For information in regard to invoices of and receipts for funds transferred, vide "Funds," and A. R., 720.

1031. Vouchers must be stated in the name of the corporation, company, firm, or person rendering the service or furnishing the articles for which payment is made.-A. R., 723.

1032. Vouchers for payment made and invoices and receipts for money transferred will have noted upon them the number, date, and amount of checks given, and the depository on which drawn. If payment is made by currency, wholly or in part, the facts will be stated.—A. R., 721.

1033. Authority for payment should accompany the first voucher or pay roll upon which payment is made, and the number of such voucher or pay roll should be given on all subsequent vouchers for payments made under the authority, stating with whose accounts filed, and the month and year of same.-Regs. Subs. Dept. Vide G. O. No. 28, A. G. O., 1902.

1034. A copy of the authority for the employment of expert inspectors or analysts must accompany the voucher upon which payment for such service is made, when subsistence supplies are inspected or analyzed by other than a regular employee.-Regs. Subs. Dept.

1035. An officer required to make refundment of an overcharge to a purchaser will receive credit for money returned only upon evidence that the amount overcharged was paid back to the proper person.-Regs. Subs. Dept.

1036. Vouchers on which payments for board wages are made to civil employees on transports will show that meals for the men were not furnished on the ship during the periods covered by the vouchers, and will indicate the reasons why they were not.-Cir. Letter, O. C. G., Feb. 1, 1900.

NOTE.-Regarding payment of certified bills (vouchers) for purchases made by medical officers in charge of general, post, or camp hospitals, hospital ships or transports of articles of special diet; and also as to purchases of ice for special diet, vide A. R., 1392, 1394; Cir. No. 43, A. G. O., 1901; "Purchases and Services ;" and "Ration Issues."

1037. Paragraph 716 of Army Regulations requires that the money accounts of disbursing officers of the United States Army shall be rendered in terms of dollars and cents, and to secure uniformity in the preparation and rendition of their accounts, the following illustration of the method of stating the value of

22401-11

foreign silver or gold in the islands now occupied by the United States forces is published:

The accounts, whether for purchases or services, will be stated in the currency under which the indebtedness is incurred―i. e., foreign silver or gold or United

States currency.

If the agreement calls for either foreign silver or gold, the account shall be stated in those currencies, respectively. When in silver, the total amount will be reduced to its equivalent in the gold currency in use in the country in which the indebtedness is incurred, at the rate of exchange which may govern at the time, and from this gold currency into United States currency at the current rate of exchange at date of payment. If the account is stated in the gold currency in use, but the one reduction-into United States currency-will be necessary. The amount in United Stated currency having been arrived at, authority is hereby given for checks to be drawn therefor by disbursing officers to their own orders in United States currency and by them exchanged at local fiscal agencies of the United States where possible, or at local banks, for the necessary amount in the coin required to pay the creditor in the money originally agreed upon, and authority is hereby given for such exchange where the creditor declines to accept check payable in currency of the United States. The vouchers for accounts will be made to show the debt as actually incurred, in the coin in which payment is made, and the reduction from this coin to United States currency, the rate of exchange being stated on the voucher, and the amounts stated on abstracts and account current in United States currency, as prescribed by paragraph 716 of the Army Regulations.—A. R., 722.

1038. Payments in currency or by check to bearer will not be made to holders of powers of attorney or to holders of instruments operating as transfers or assignments.

If a payment in currency or by check to bearer is made to an incorporated or unincorporated company, the money or check must be delivered to and the voucher receipted by a duly authorized officer or agent of the company; the receipt must be signed with the company name, followed by the autograph signature of the officer, with his title, or of the agent to whom the money or check was delivered, and the receipted voucher will be accompanied by evidence showing his authority. This evidence will consist of extracts from the articles of incorporation or association, the by-laws, or the minutes of the board of directors, duly certified by the custodian of such records (under the company seal, if there be one), showing that the signer is properly vested with authority to receive and receipt for money due the company.

If payment in currency or by check to bearer is made to an individual or a copartnership doing business under a company title, the receipt must be signed with the company name, followed by the autograph signature of the individual proprietor or of one of the members of the firm with the words "proprietor" or 'one of the proprietors" appended thereto.

If payment in currency or by check to bearer is made to a copartnership doing business as such, the receipt must be signed with the usual firm signature by one of the members of the firm, who will be required to append his own signature as one of the firm."

If payment in currency or by check to bearer is made to an individual creditor, the receipt must be signed by him in person.—A. R., 724.

1039. When claims or vouchers which have been assigned are presented for payment, the holders will be informed that disbursing officers have no authority to make payments to them as assignees, and that payments can only be made to the original persons to whom the money is due. -Cir. No. 13, A. G. O., 1895.

1040. If payment is made by check to order of any company (incorporated or unincorporated), or firm, or individual by name, and the fact that the check has been so drawn is stated on the voucher, giving its number, date, amount, and United States depository on which drawn, the receipt to the voucher may be signed by an officer, attorney, or agent of the company, or by an attorney or agent of the firm or individual, stating the capacity in which he signs, without filing with the voucher evidence of his authority to sign. The disbursing officer in all such cases will deliver the check to such person only as he is satisfied is authorized by the principal to receipt the voucher and receive the check.—A. R., 725.

1041. Officers making payments of commutation of fresh vegetables will state on the vouchers the date of the letter of authority of the chief commissary who authorized the payment of commutation.-Cir. No. 8, O. C. G., 1901.

1042. Receipts for small sums for occasional service paid to corporations, such as railroad, telegraph, turnpike, transfer, express, steamboat, hotel, newspaper, and ice companies, may be signed by the local agent in charge of the business of the company at the place where the service is rendered or where it begins or terminates, and the certificate of the officer making payment that the person to whom payment was thus made was then the local agent of the company in charge of its business at the place designated will be sufficient evidence of the agent's authority to receive and receipt for the money paid.-A. R.,726. Vide 3 Digest 2d Comp. Decisions, 378.

1043. The term "small sums as used in the preceding paragraph applies only to occasional payments of amounts deemed too insignificant to justify the Government in demanding written evidence of an agent's authority to receive and receipt for moneys, in accordance with the general rule.-3 Digest 2d Comp. Decisions, 378.

1044. Each voucher paid by recruiting officers from subsistence funds held in their personal possession under A. R., 665, will have noted thereon their check (by number and date and the name of the depository on which drawn) from the proceeds of which the money in personal possession arose. The number and amount of each of the vouchers so paid will be noted on the stub of the check or on a schedule attached thereto.-G. O. No. 133, A. G. O., 1901. Nos. 130 and 140, A. G. O., 1901.

Vide G. O.

1045. A recruiting officer not stationed at a garrisoned post will, if he is furnished with funds, make payment of all subsistence accounts. If not so furnished, he will send the vouchers, prepared on Form No. 8 when for subsistence stores, and on Form No. 11 when for meals-the certificates thereon being properly modified-to the chief commissary of the department in which his station is located, or to such other officer as may be directed to make the payments.-G. O. No. 133, A. G. O., 1901.

1046. When an account is presented by an individual who is not known to the disbursing officer, the latter will require him to be identified.—A. R., 727. 1047. The signature to the receipt and the name of the person or business firm as entered at the head of an account must be literally alike.-A. R., 728. 1048. 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., 729, as amended by G. O. No. 28, A. G. O., 1902. Vide Decisions Comp., 1869, 2265, 2269.

1049. In final statements, receipts for money, and papers of like character, money amounts will, in all cases, be written out in full and also expressed by figures in parentheses. This requirement does not apply to pay rolls of military organizations and pay rolls of other descriptions.-A. R., 730.

1050. Fees of civil officers for administering oaths in matters of military administration (where the services of judge advocates of departments or

courts-martial, or trial officers of summary courts, were not obtainable) will be paid from the appropriation applicable to the subject-matter of the oaths, and in case there be no appropriation applicable thereto the fees will be paid by the Quartermaster's Department.-A. R., 731. Vide A. R., 765.

1051. It is not necessary in making affidavits in support of vouchers filed with the accounts and returns of disbursing officers of the Army that they be taken in duplicate when an extra expense to the United States is incurred thereby; a certified copy being sufficient for file with the officers' retained papers, reference being made to paragraph 765, A. R.-Cir. No. 27, A. G. O., 1897.

1052. 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., 732.

1053. If a voucher is not paid in the month in which the transaction occurs, the reason why payment was not made should be stated on the voucher on which payment is made.-Regs. Subs. Dept.

1054. When applicable, the following rules for the computation of time in payment for services will be observed:

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.

2. When service commences on an intermediate day of the month, thirty days will be assumed as the length of the month, whatever be the number of days therein.

3. 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 will be allowed.

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 October 21 to November 20, inclusive, one month; from November 21 to 25, inclusive, five days, 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), ten days; from September 1 to 10, inclusive, ten days; making the time allowed twenty days.

6. Service commencing in February will be calculated as though the month contained thirty days, thus: From February 21 to 28 (or 29), inclusive, ten days. When the service commences on the 28th day of that month, three days will be allowed, and if on the 29th, two days.

7. If service commences on the 31st day of any month, payment will not be made for that day.

8. For commutation of subsistence and for services of persons employed at a per 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 diem allowance the day on which the service begins and the day on which it ends will be allowed in the computation.-A. R., 733.

1055. Vouchers for issues or expenditures of property not authorized by regulations will be accompanied by copies of the orders directing the issues or expenditures.-A. R., 777.

1056. Public records, and especially vouchers that show expenditures of or receipts for funds, being of the first importance, no deleble or fugitive inks,

or pencils, should be used in making them up or in receipting them.-Regs. Subs. Dept.

1057. Disbursing officers will not settle with heirs, executors, or administrators except by authority of the proper bureau of the War Department, and upon accounts that have been duly audited and certified by the proper accounting officers of the Treasury.-A. R., 734.

MISCELLANEOUS.

ARMY WAGONS AND PACK MULES (CAPACITY).

1058. The ordinary two and four mule wagon weighs about 1,550 pounds, and is of the following dimensions: Body, 3 feet 4 inches wide; 9 feet 6 inches long; 1 foot 9 inches high. Cubic capacity of body about 57 cubic feet. Cover, 3 feet 4 inches wide; 8 feet long; 3 feet 6 inches high. Total capacity about 144 cubic feet.

The six-mule wagon weighs about 1,950 pounds, and is of the following dimensions: Body, 3 feet 6 inches wide; 10 feet long; 2 feet high. Cubic capacity of body about 72 cubic feet. Cover, 3 feet 6 inches wide; 10 feet long; 3 feet high. Total cubic capacity about 176 cubic feet.

The following are the estimated weights, ordinary, that should be considered as loads for wagons used upon marches: Two-mule wagon, in addition to its weight, 1,000 to 1,200 pounds. Four-mule wagon, in addition to its weight, 2,000 to 2,400 pounds. Six-mule wagon, in addition to its weight, 3,000 to 3,300 pounds. A pack mule from 250 to 300 pounds.-Regs. Subs. Dept.

AUCTIONEERS.

1059. Government employees and soldiers are not entitled to any fees for acting in the capacity of auctioneers. -Decisions 2d Comp., 1869, 848. Vide Cir. No. 3, A. G. O., 1894.

BOOKS (LOST).

1060. The following-named books pertaining to the Subsistence Department (which are prepared under the supervision of the Commissary General), when lost or destroyed, will be charged against those responsible for the loss at the prices stated: Subsistence Manual, 30 cents; Subsistence Handbook, 35 cents; Army Cook Book, 50 cents.-Cir. No. 45, A. G. O., 1900.

CLAIMS.

1061. The restrictions of the Comptroller of the Treasury in regard to the allowance of credits to disbursing officers for payments made by them on powers of attorney or other forms of transfer or assignment being so great as to amount practically to a prohibition of such payments, disbursing officers of the Subsistence Department will refuse to pay the assignee of any claim. When claims or vouchers which have been assigned are presented for payment the holders will be informed that disbursing officers have no authority to make payments to them as assignees, and that payment can only be made to the original persons to whom the money is due.-Cir. No. 13, A. G. O., 1895.

1062. Neither the Comptroller nor the Auditor can, upon the application of a claimant, reopen a settlement upon newly discovered evidence as to any item upon which payment has been accepted by the claimant of the amount allowed by the Auditor.—Cir. No. 10, A. G. O., 1901.