a United States consul, if any, by a notary, or by the judge or clerk of any court in such place having a seal, the official seal of the officer or court to be affixed. The regular blank forms of bonds when used as above will be modified accordingly and the alterations will be fully explained over the signatures and seals of all parties to the bond.-A. R., 642.

260. Contractors' bonds will be executed in duplicate, one to accompany the copy of the contract which is sent to the Auditor for the War Department, and the other retained by the officer who makes the contract.-A. R., 643.

NOTE.

For disposition of bonds to contracts made in the Philippines or foreign countries near thereto, vide A. R., 631.

II. BONDS OF DISBURSING OFFICERS, BIDDERS, AND CONTRACTORS. 261. Disbursing officers of the Subsistence Department 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., 650. Vide Rev. Stats., 1191; and Mil. Laws U. S., pars. 602,

603.

**

262. The bond of a disbursing officer of the Subsistence Department becomes effective from the date of its approval by the Secretary of War.-110623, O. C. G. 263. The President is authorized, if in his opinion the interest of the United States requires the same, to regulate and increase the sums for which bonds are, or may be, required by law, of all * paymasters in the Army, Commissary General, and by all other officers employed in the disbursement of the public moneys, under the direction of the War Department.-Rev. Stats., 3639. 264. Sureties to bonds given by disbursing officers will be bound jointly and severally for the whole amount expressed therein, and must satisfy the Secretary of War that they are worth, jointly, double such amount, each surety making affidavit that he is worth that sum over and above his debts and liabilities, and stating in the affidavit his place of residence.—A. R., 651.

265. When the principal of the bond is a corporation, a copy of the record of the selection of the officers executing the bond in its behalf, and a copy of the by-law or other record of the proceedings of the governing body of the corporation, showing their 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.-A. R., 652.

266. Before a corporation will be accepted as surety there must be filed with the Secretary of War or attached to the bond a copy of the record of the selection of the officers who have authority to execute the bond or bonds on behalf of the company, as well as a copy of the by-laws or other records showing their authority; these copies to be duly certified by the custodian of such records, under the seal of the corporation, to be correct copies. There will also be filed with the Secretary of War an itemized statement of the financial condition of the company, showing its assets and liabilities, signed and sworn to by the president and secretary of the company. The financial statement will be furnished quarterly without being called for, and the evidence as to the selection of the officers of the company will be furnished immediately after their election, and whenever any change is made in their authority to execute bonds evidence thereof will be immediately furnished.—A. R., 653.

267. In case of financial embarrassment, failure, or other disqualifying cause on the part of the surety to a bond, the Secretary of War will require the bond to be renewed to his satisfaction, upon notification to the principal. Official bonds may not be renewed at the will of the principal or surety, but only by direction of the Secretary, and the substitution of one corporate company

22401- 4

for another as surety on a bond will not be permitted except by direction of the Secretary, or after the bond has run for a period of four years, when a renewal thereof is required by law.-A. R., 654.

268. The principal and surety 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." The names and places of business of the principal and surety must be written in the body of the bond.-A. R., 657.

269. The present practice of settling money accounts of disbursing officers of the Subsistence Department without regard to their bonds having been discontinued by the Auditor for the War Department, every bonded officer of the Subsistence Department who hereafter files a new bond will close his account under his former bond and open a new account under his new bond; this to enable the Treasury Department to definitely fix the responsibility of each bond.-Cir. No. 52., A. G. O., 1900. Vide Form 1.

270. An officer is not permitted to transfer funds from himself under one bond to himself under another bond.-64308, O. C. G.; Cir. 197, Treas. Dept. Vide G. O. No. 16, A. G. O., 1899.

271. The official bonds of disbursing officers (which are filed in obedience to law in the Division of Appointments, office of the Secretary of the Treasury) are not surrendered on the final settlement of their accounts.-2d Comp., May 29, 1843; June 1, 1843; July 12, 1844; 62365 O. C. G.

CERTIFICATES OF DEPOSIT.

272. Public moneys are transferred to the general Treasury by being deposited to the "credit of the Treasurer of the United States," either at the Treasurer's office, or at the office of one of the assistant treasurers, or at one of the designated depositories. All 'Miscellaneous receipts on account of proceeds of Government property" (paragraph 697, A. R.) must be deposited; also, when required by chiefs of bureaus to which the funds pertain, the public moneys in the possession of, or to the credit of disbursing officers or others. For each deposit made a "certificate of deposit" in duplicate will be given, showing the full name, rank, regiment, or corps of the depositor, and to what appropriation or fund the amount belongs, the depositor giving the necessary information when making the deposit.-A. R., 690.

273. For every deposit made by a disbursing officer, to his official credit, a receipt in form as below shall be given, setting forth its serial number and the place and date of issue; the title of each officer shall be expressed, and the title of the disbursing account shall also show for what branch of the public service the account is kept, as it is essential for the proper transaction of departmental business that accounts of moneys advanced from different bureaus to a disbursing officer serving in two or more distinct capacities be kept separate and distinct from each other, and be so reported to the Department both by the officer and the depositary, the receipt to be retained by the officer in whose favor it is issued:

274. The "originals" of all certificates of deposit are required by law to be forwarded by the depositaries direct to the Secretary of the Treasury; the "duplicates" are filed by the depositing officers with their retained papers. Immediately upon making a deposit to the credit of the Treasurer of the United States the depositing officer will notify the proper chief of bureau of the fact, stating the number of the certificate of deposit, the name of the depository, the date of the deposit, the amount, the appropriation to which the money pertains, and whether the amount arose from proceeds of sale or is a repayment of an unexpended balance. If the deposit is on account of the indebtedness of any person other than the depositing officer, the source from which the money was derived and the object of the payment will be distinctly stated and reference made to the vouchers, if any, to which the deposit pertains.-A. R., 691.

275. Deposits to the credit of the Treasurer of the United States on account of repayment of disbursing funds must be made with the office or bank in which such funds are to the credit of the disbursing officer. --G. O. No. 160, A. G. O., 1898. 276. Nothing in paragraphs 691 and 692, A. R., will be construed to affect the existing system of depositing collections by paymasters of the Army. Whenever an officer refunds money to the Government by payment to an army paymaster, duplicate descriptive receipts will be issued by the latter for the amount refunded. The paymaster will, with the least practicable delay, forward, without letter of transmittal, the original receipt direct to the Paymaster General of the Army and furnish the officer with the duplicate.-A. R., 693.

277. The number, date, and amount of the certificate of deposit, together with the specific appropriation, if named, will be noted on the account current upon which the depositor desires to be credited with the money deposited. Certificates of deposit will not be filed with accounts current (i. e., the accounts current forwarded to the Commissary General). Officers will state in such accounts dates of deposits and name and location of depository.—A. R., 694.

278. When a disbursing officer makes a deposit of public funds he will inform the depositary whether such funds are to go to his personal credit or not. If the officer has been directly charged with the money he is entitled to personal credit for the deposit, and the abbreviation "P. C." should be written by the depositary on the face of the certificate. If the funds are derived from sales of public property, from collections of funds for which another officer is responsible, or any source except the Treasury, the officer making the deposit is not entitled to personal credit and the abbreviation "No P. C." should be used, followed by a brief explanation of the character of the funds. If some disbursing officer, other than the depositor, is entitled to the credit, the designation should be "P. C. to ," naming the officer who has been directly charged with the

money.

If the space on the face of a certificate is not sufficient to explain the nature of a deposit, the depositary is requested to use a memorandum slip for this purpose. Nothing should be written by the depositary on the back of a certificate; that space must be reserved for the indorsement of the chief of bureau, who, in each instance, will properly designate the title of the appropriation, invariably giving the information by abbreviation, whether the depositor is entitled to personal credit or not.-Cir. No. 4, War Dept., 1895.

279. So far as the accounts of disbursing officers of the War Department are concerned, an official credit and personal credit are one and the same upon the books of the Treasury.-Ind. Asst. Sec. of War, Dec. 18, 1895. Vide 2119, P. M. G. O., 1895.

Rescinded_280. Paymasters are required to deposit to the credit of the Treasurer of the United States all collections which pertain to an appropriation "Subsistence of 4.0.15-07 the Army" for a fiscal year which has expired.-Cir. No. 1, A. G. O., 1896.

CHECK BOOKS.

281. Official check books are issued by the Treasurer and assistant treasurers of the United States direct to disbursing officers who have public money on deposit with them. Official check books on national-bank depositories are furnished by chiefs of bureaus, by whom records of blank checks issued will be kept and to whom unused checks will be returned. Rules for issue, transfer, etc., of these check books accompany each book. The chief of bureau issuing a check book on a national-bank depositary will keep a complete record of its size, its character, the serial numbers of its checks, and when and to whom issued.A. R., 687, 688.

282. When an officer receives a check book, he should receipt for it to the official who issues it to him.-Regs. Subs. Dept.

283. An officer relieved from duty as a disbursing officer and having a check book on the Treasurer or an assistant treasurer in his possession will cut from the book the stubs used by him (to be filed with his retained papers), and will transfer the unused checks and stubs to his successor, taking a receipt therefor in duplicate, which shall describe the unused checks by their serial numbers, one copy of which will be transmitted by the officer relieved to the Treasurer or to the assistant treasurer by whom the check book was originally issued. If there be no successor, the book of unused checks and stubs, after the used stubs have been removed, will be at once returned to the Treasurer or assistant treasurer by whom originally issued, with a letter describing the serial numbers of the unused checks so returned and a receipt obtained therefor. Before transferring any check book the transferring officer will first examine the unused checks to see that there is no break in the serial numbers showing that checks are missing.-G. O. No. 110, A. G. O., 1901.

284. An officer who for the convenience of any disbursing officer detaches any blank checks and stubs from the check book on the Treasurer or any assistant treasurer in his possession will take the receipt of such disbursing officer in duplicate for such checks by serial numbers and transmit one copy of the same in the manner directed in the preceding paragraph.-G.O. No. 110, A.G. O., 1901. 285. Under no circumstances will unused check books or blank checks taken from check books on the Treasurer or an assistant treasurer be kept for an unreasonable time in the possession of any disbursing officer of the War Department. If at any time his credit with the Treasurer or an assistant treasurer becomes exhausted and there is no reasonable expectation that money will be placed to his credit at an early day, he will transfer his check book or checks to the Treasurer or assistant treasurer in the manner directed above. If he has notice of a remittance, or a reasonable expectation that money at an early day will be placed to his credit, he will upon his deposit becoming exhausted inform the Treasurer or assistant treasurer of such notice or of such expectation and renew the advice to the Treasurer or assistant treasurer semimonthly until the remittance is received or until the check book or checks are transferred.-G. O. No. 110, A. G. O., 1901.

286. The greatest care should be exercised in the custody of check books for the interests of all concerned. When not in use they should be kept under lock and key and the serial numbers of the unused checks will be examined frequently to see that no check in the series is missing.—Regs. Subs. Dept.

287. An officer who sends a transfer check to a national-bank depositary or to the Treasurer or an assistant treasurer of the United States, requesting that a stated amount be placed to the official credit of the officer named in the check, should also request the Commissary General or the Treasurer or assistant treasurer, as the case may be, to send a check book to the officer to whom the funds are transferred, if he is not already supplied with one.-Cir. No. 4, O. C. G., 1898.

CHECKS.

.

288. A disbursing officer may draw his check in favor of himself “or bearer," (1) for making payments of amounts not exceeding $20 (such checks shall bear indorsed upon them the names of the persons to whom the amounts drawn are to be paid, or accompanied by a list or schedule, made a part of the checks, containing the same information); (2) for making payments at a distance from a depository; or (3) for making payments of fixed salaries, due at a certain period, if the check be not drawn more than two days before the salaries become due. In all other cases checks will be made payable to "order" or "bearer," and will be drawn only in favor of the persons, firms, or corporations, by name, to whom the payments are to be made.-A. R., 678; G. O. No. 160, A. G. O., 1898; and G. O. No. 81, A. G. O., 1899.

289. Officers doing subsistence duty at posts or independent stations near which no Treasurer or assistant treasurer of the United States is located are authorized to keep subsistence funds in their personal possession, at their own risk, in amounts not to exceed $100 for each organization (or number of men, recruits, etc., equal to an organization) at such posts or stations.

When it may be necessary to draw a check for obtaining subsistence funds to be kept in personal possession, the disbursing officer will draw it in his own favor and enter under the heading thereon, “Object for which drawn,” or "On account of," the following: "To hold funds in personal possession under A. R., 666.” Such checks will not be stated to be for "payments under $20.”A. R., 666, as amended by G. O. No. 130, A. G. O., 1901.

290. Each check of a disbursing officer must state on its face the address of the officer drawing it and the object of the expenditure. Such statements must be brief but clear, as, for instance, "purchase of subsistence," or of other supplies, naming them; "payments under $20," etc. Payment is refused on all checks where this requirement is disregarded, and report of the fact made to the Treasury. Rubber stamps or the typewriter will not be used to fill in dates, payees' names, or the amounts of checks issued in payment of the public creditors.-A. R., 679.

291. Checks will not be drawn to pay an account until it is fully due.-Regs. Subs. Dept.

292. In drawing checks against subsistence funds placed to their credit in subtreasuries or depositories, recruiting officers will add their names, their rank, and the designation "commissary" simply, thus: "Henry Bell, lieut., commissary."-G. O. No. 133, A. G. O., 1901.

293. In making payments by check, only official checks will be used for the purpose. Payments by check to "bearer" will not be made to holders of powers of attorney, or to holders of instruments operating as transfers or assignments. Checks to "bearer” made to incorporated or unincorporated companies must be delivered to a duly authorized officer or agent of the company. Officers making disbursements will see that all checks actually reach the persons to whom they are payable, or adopt measures to insure their delivery.-A. R., 687, 724; Regs. Subs. Dept.

294. When an original check of a disbursing officer, not exceeding $2,500 in amount, has been lost or destroyed, a duplicate check may be issued by him, after six months and within three years of the date of the original, upon the owner filing with him the notice and proof of loss and the indemnity bond required by sections 3646 and 3647, Revised Statutes, and act of February 16, 1885. In case the disbursing officer who issued the original check is no longer in the service, the notice and proof of loss and the indemnity bond will be sent to the Secretary of the Treasury prior to the issue of a duplicate check. The proper accounting officer of the Treasury will state an account in favor of the owner of said check