accompanied by appropriate abstracts and vouchers, will be mailed, or otherwise sent, to the Commissary General, and the other copy retained by the officer.-Regs. Subs. Dept. Vide A. R., 708, 709 (as amended by G. O. Nos. 140 and 160, A. G. O., 1901), 1441; G. O. No. 1, A. G. O., 1902.

118. A regular officer of the Subsistence Department delinquent in mailing his account current and vouchers within the limit of time prescribed will transmit with them, at the time of mailing, a full explanation of the cause of delay, in order that the Secretary of War may be requested to ask for the waiver of the delinquency by the Secretary of the Treasury before further moneys are asked by him to be placed to the credit of the delinquent officer.-Cir. Letter, O. C. G., May 29, 1899. Vide G. O. No. 36, A. G. O., 1894, and Cir. Letter, O. C. G., Jan. 12, 1895.

119. Officers of the Subsistence Department will hereafter, when opening an account under a new bond and during its continuance, note in red ink at the top of their accounts current: "Under my official bond, dated 190—, approved

190-." When they close their accountability under a particular bond, either by disbursement, transfer, or deposit, that fact will be noted in red inh on the account current.-Cir. Letter, O. C. G., June 4, 1901. Vide Cir. No. 52, A. G. O., 1900.

120. Accounts current will have noted in red ink on the face and also in the brief on the back the fiscal year to which the funds pertain.—A. R., 701.

121. No account current will contain accounts of different years; and no item will be entered thereon unless it pertains to the fiscal year to which the account belongs.-A. R., 702.

122. All public funds on hand at the close of a fiscal year, except those required to pay outstanding liabilities incurred during such year (a schedule of which will, if possible, accompany the last account current for the year), and "no limit" appropriations, will be deposited to the credit of the Treasurer of the United States and the disbursing officer's account closed by a credit for such deposit.-A. R., 705.

123. Balances retained after the close of the fiscal year for the purpose of paying outstanding liabilities will be carried to a "supplemental account current" for the fiscal year to which the funds pertain.-A. R., 706.

124. When disbursements are made from such balances, accounts will be rendered as "supplemental accounts" for the fiscal year to which the funds pertain. Admitted errors, to be refunded, will be taken up on an account current for the fiscal year in which the errors occurred.-A. R., 707.

125. Original vouchers will, if possible, accompany the accounts; copies will not be accepted unless duly certified and accompanied by satisfactory evidence of the loss or destruction of the originals, or that their retention is indispensable to the performance of duty by an officer.-A. R., 710.

126. With the accounts will be forwarded all orders of commanding officers and all other papers upon which the officer accountable relies to relieve himself from responsibility.—A. R., 711.

127. When loss or improper issue of supplies is not satisfactorily explained, their cost will be taken up on the account current of the accountable officer.A. R., 1371.

128. Officers disbursing subsistence funds will file with the monthly abstract of disbursements a statement showing separately the amounts disbursed each month for articles of the ration, for articles for sales, and for articles of subsistence property. These items will embrace amounts expended for savings of the ration but not amounts expended for ice or articles for use as special diet for sick in hospital.-Cir. Letter, O. C. G., Oct. 8, 1900.

129. The monthly report of emergency purchases (Form 9) should be placed next to the account-current sheet, in the package for mailing, instead of being folded in one of the vouchers.-Regs. Subs. Dept.

130. The transport commissary will file with his monthly account current, as a voucher thereto, a list (Form 74), giving the name of each officer of the Army and his servant, if any, and the name of each person not belonging to any military organization aboard, who were transported during the month and who were chargeable for meals, together with the amounts collected by him from each on account of meals furnished.-G. O. No. 12, A. G. O., 1901.

131. In case of discovered error or disallowance in an account upon its examination by the proper authority, the officer responsible will, upon notification thereof, unless able to furnish evidence to correct or remove the same, make the proper correction in his next account current, or if in an account current for June it will be corrected on a subsequent one, which must be of the same fiscal year as that on which the error arose, and refer therein to the particular voucher in which the error occurred or the disallowance was made.-Regs. Subs. Dept. Vide A. R., 738.

132. The date and number of the letter from the Commissary General notifying an officer of errors in his money accounts or returns must be noted on the account current or return on which correction is made.-Regs. Subs. Dept.

133. The chief of a bureau to which money accounts pertain will cause each account current, with its accompanying papers, to be examined and transmitted to the Treasury Department, with his decision indorsed thereon, within sixty days from the date on which such account was received at his office. He will bring to the notice of the Secretary of War all matters of account that require or merit it. When a suspension or disallowance is made the bureau will notify the officer that he may have an opportunity to submit explanations or take an appeal to the Secretary of War.-A. R., 737. Vide Act Mar. 2, 1901. (G. O. No. 26, A. G. O., 1901.)

III. RETURN OF SUBSISTENCE STORES.

134. A return of subsistence stores (Form 34) is a consolidated statement of all stores for which the commissary was accountable during the month. It embraces on the upper half of the pages the "Balances on hand, per last return;" all stores received since by purchase (data to be taken from Forms 7, 8, and 17, which papers accompany the account current, but if they are numerous an abstract thereof will be made on Form 36 or 37, which abstract without vouchers accompanies the return); by transfers from other officers per invoice (Form 38, or if numerous an abstract thereof on Form 37); by "Gains" (Form 39). In short, all subsistence stores received from any source during the month should be taken into account hereunder. On the lower half of the pages of a return of subsistence stores (Form 34) are embraced all the stores issued (Form 40); sold (data taken from Form 4, which itself accompanies the account current); transferred to other officers, per invoice (Form 38, or if numerous an abstract thereof on Form 37); transferred to medical officers for special diet in hospital (Form 69); dropped on account of "wastage" (Form 39); disposed of by sales at auction (Form 44); dropped per proceedings of board of survey, a copy of which must accompany the return; or dropped per inventory and inspection report, the blank form for which is furnished by the Inspector General of the Army. In short, all stores issued or in any way disposed of during the month should be taken into account hereunder. At the bottom of the return should appear in the proper places "Total issued;' 'Balances remaining on hand;" and "Invoice prices of last lots of stores" to be carried to the

next return. All papers are to be filed or placed in the order in which they are entered upon the return.-Regs. Subs. Dept. Vide A. R., 781, 1441.

135.-The following are the blank forms which pertain to the return of subsistence stores:

Abstract of purchases.—Small size (Form 36, or large size, Form 37, when Form 36 is too small); data taken from Forms 7, 8, and 17.

Invoices of stores (Form 38) transferred from other officers when the number of such invoices are not so numerous as to require them to be entered on an abstract of transfers (Form 37).

Abstract of transfers (Form 37) when the number of invoices of stores transferred from other officers on Form 38 is too numerous to be entered on the face of the return (Form 34).

Gains (Form 39); if there are any "gains" to be taken up.

When necessary, quantities of stores are also taken up per proceedings of boards of survey, inventory, and inspection reports, or to correct errors, etc.

Abstract of issues (Form 40); data taken from ration returns (Forms 53 and 66).

Subvoucher to Form 40 is the ration certificate (Form 41).

Issues of stores for special diet for sick in hospital, as per data from Form 69, filed with the account current.

Data taken from abstract of sales of subsistence stores (Form 4). Invoices to or receipts from other officers for stores transferred to them (Form 38), when the number of such invoices or receipts is not so numerous as to require them to be entered on an abstract (Form 37). Abstract of transfers (Form 37) when the number of invoices to or receipts from other officers for stores transferred to them on Form 38 is too numerous to be entered on the face of the return (Form 34).

Abstract of beef cattle and forage (Form 43).

Abstract of subsistence stores expended, etc., on transports (Form 72).
Account of sales at auction (Form 44).

Wastage (Form 39).

When necessary, quantities of stores are also dropped per proceedings of boards of survey, inventory, and inspection reports, or to correct errors, etc.-Regs. Subs. Dept.

136. If practicable all invoices of stores will be entered in chronological order on the return of stores (Form 34) or on the abstract of transfers (Form 37).-Regs. Subs. Dept.

137. Returns of subsistence stores (Form 34) will be prepared in duplicate by each officer accountable for any stores. One copy, signed by the accountable officer and accompanied by appropriate vouchers, etc., will be mailed, or otherwise sent, to the Commissary General, and the other copy retained by the officer.-Regs. Subs. Dept. Vide A. R., 782, 1441.

138. The following order of entry will be strictly followed on all returns, invoices, receipts, abstracts, etc., viz:

1. Components of the ration in the order in which they appear on the printed forms of returns.

2. Emergency ration.

3. Ice.

4. Lantern candles.

5. Matches.

6. Toilet paper.

7. Rock salt.

8. Forage for beef cattle.

9. Articles for sales, in the order in which they appear on the printed forms of returns.

10. Obsolete articles.

11. Exceptional articles.—Regs. Subs. Dept.

139. Articles furnished to recruits on credit by recruiting officers, as required by A. R., 1431, will be accounted for on form for recruiting officer's return of subsistence stores (Form 35).-Regs. Subs. Dept.

140. The monthly inventory will show the stores on hand, and will be used in determining the quantities which are to be entered on the return of subsistence stores as the balance actually remaining on hand at the end of the month. -Regs. Subs. Dept. Vide A. R., 1356, as amended by G. O. No. 165, A. G. O., 1901. NOTE. The return to be rendered for the articles purchased from the fund for "contingent expenses department headquarsers is provided for in A. R., 215.

IV.-RETURN OF SUBSISTENCE PROPERTY.

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141. A return of subsistence property (Form 45) is a consolidated statement of all property for which the commissary was accountable during the month. It embraces on the upper half of the pages the "Balances on hand, per last return;" all property received since by purchase (data to be taken from Forms 7 and 8, which papers accompany the account current, but if they are numerous an abstract thereof will be made on Form 46, which abstract without vouchers accompanies the return); transfer from other officers per invoice (Form 38, or if numerous an abstract thereof on Form 46). In short, all property received from any source during the month should be taken up and accounted for hereunder. On the lower half of the pages of the return is embraced all property transferred to other officers per invoice (Form 38, or if numerous an abstract thereof on Form 46); disposed of by sales at auction (Form 44); dropped per proceedings of board of survey, a copy of which must accompany the return; dropped per inventory and inspection report, the blank form for which is furnished by the Inspector General of the Army; or "expended" (no form required). In short, all property in any way disposed of during the month should be taken into account hereunder. At the bottom of the return should appear in the proper place "Balances remaining on hand, to be carried to the next return." All papers are to be filed or placed in the order in which they are entered upon the return.-Regs. Subs. Dept. Vide A. R., 781, 1441.

142. The following are the blank forms which pertain to the return of subsistence property:

Abstract of purchases (Form 46); as per data from Forms 7 and 8. Invoices of property (Form 38) transferred from other officers, when the number of such invoices is not so numerous as to require them to be entered on an abstract (Form 46).

Abstract of transfers (Form 46) when the number of invoices of property transferred from other officers on Form 38 is too numerous to be entered on the face of the return (Form 45).

When necessary, quantities of property are taken up per proceedings of boards of survey, inventory and inspection reports, or to correct errors, etc. Invoices to or receipts from other officers for property transferred to them (Form 38), when the number of such invoices or receipts is not so numerous as to require them to be entered on an abstract (Form 46). Abstract of transfers (Form 46), when the number of invoices to or receipts from other officers for property transferred to them on Form 38 is too numerous to be entered on the face of the return (Form 45). Account of sales at auction (Form 44).

When necessary, quantities of property are dropped per proceedings of boards of survey, inventory and inspection reports, or to correct errors, etc.-Regs. Subs. Dept.

143. If practicable all invoices of property will be entered in chronological order on the return of property (Form 45), or on the abstract of transfers (Form 37).-Regs. Subs. Dept.

144. Returns of subsistence property (Form 45) will be prepared in duplicate by each officer accountable for any property. One copy, signed by the accountable officer and accompanied by appropriate vouchers, etc., will be mailed, or otherwise sent to the Commissary General, and the other copy retained by the officer. Where articles of subsistence property on hand are few in number, and transactions have been small, manuscript returns may be made in place of the bulky returns on Form 45.-Regs. Subs. Dept. Vide A. R., 782. 1441.

ADVERTISING.

145. Hereafter, except in cases of emergency, or where it is impracticable to secure competition, the purchase of all supplies for the use of the various departments and posts of the Army, and of the branches of the Army service, shall only be made after advertisement.-Act Mar. 2, 1901 (G. O. No. 26, A. G. O., 1901).

146. Advertisements may provide that proposals will be received only from a class of dealers competent to furnish articles of the particular character required.—Decisions Comp., vol. 1, p. 363.

147. Advertisements must appear in the language of the paper in which inserted, i. e., if inserted in a German paper, the advertisement must be in German.-Form 65, Subs. Dept.

148. Lists of newspapers that are officially designated are not published. Officers, in requesting authority to publish advertisements, will recommend the papers in which it is desired to advertise. The necessary blanks for the purpose (Forms 58 and 59, Subs. Dept.) will be supplied by the Commissary General.— Regs. Subs. Dept. Vide A. R., 579.

149. 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.-Rev. Stats., 3828. 150. The written authority for the publication of advertisements, etc., under section 3828, Revised Statutes, must precede such publication. No subsequent approval or authorization can legalize advertising done without such written authority, so as to warrant payment for the same.—Decisions 2d Comp., Dec. 11, 1876. Vide G. O. No. 2, A. G. O., 1899.

151. In no case of advertisement for contracts for the public service shall such advertisement be published in any newspaper published and printed in the District of Columbia, unless the supplies or labor covered by such advertisement are to be furnished or performed in said District of Columbia. —U. S. Stat. L., vol. 17, p. 105.

152. Advertisements inviting proposals will ordinarily be issued by the officer who is to make the contract or purchase; in special cases, if competent authority so direct, they may be issued by any other officer.-A. R., 601.

153. Officers will observe conciseness in wording advertisements, and the matter, including the heading and the name and title of the signing officer, must be set up close in one paragraph, without dash or blank lines, leading or display, and in type no larger than that ordinarily used in advertisements. At offices and depots where proposals are frequently invited it is not necessary to publish