440. Copies of all important communications from a bureau of the War Department to a disbursing officer on the staff of a department commander, which concern service in such department, will be sent direct to the department commander.—A. R., 825.

441. Hereafter all communications on official matters from officers of the Army to the Comptroller of the Treasury will be sent through the Adjutant General of the Army.-G. O. No. 70, A. G. O., 1901.

442. In official correspondence between officers of the Army and officials of other branches of the public service, and especially in matters involving questions of jurisdiction, conflict of authority or dispute, officers of the Army are reminded that their correspondence should be courteous in tone and free from any expression partaking of a personal nature or calculated to give offense. Whenever questions of such character shall arise and it is found that they can not be reconciled by an interchange of courteous correspondence, the officer of the Army, as the representative of the interests of the War Department in the matter involved, will make a full presentation of the case to the Secretary of War, through the proper military channels, in order that the same may be properly considered.-A. R., 855.

443. Officers detailed for duty and to fill vacancies in the several staff departments, under the provisions of section 26 of the Act of Congress approved February 2, 1901, should in affixing their official signatures use their proper title in the arm from which detailed and also that of the staff position occupied, e. g., "Major of Infantry, Assistant Adjutant General;" "Major Artillery Corps, Inspector General;" "Captain of Cavalry, Commissary," etc.-Cir. No. 9, A. G. O., 1901.

DISBURSING OFFICERS.

444. No person in the military service, whose salary, pay or emoluments are fixed by law or regulations, shall receive any additional pay, extra allowance, or compensation in any form whatever for the disbursement of public money or any other service or duty whatsoever, unless the same shall be authorized by law and explicitly set out in the appropriation.—Rev. Stats., 1764, and 1765.

445. Disbursing officers will not pay an account until it is due. In cases of contracts for the performance of service or delivery of articles, payment will not exceed the value of services rendered, or articles actually delivered.— A. R., 680.

446. The positive language of section 3648, Revised Statutes, prohibits payment until the services are rendered, in all cases except those specially cited therein, and an advance payment for one day would be as clearly a violation of the law as an advance payment for five days. 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 the section referred to.-Cir. No. 2, A. G. O., 1886.

447. All officers, agents, or other persons who are charged with the safekeeping, transfer, or disbursement of public moneys shall keep an accurate entry of each sum received and of each payment or transfer, and shall render distinct accounts of the application thereof, according to the appropriation under which the moneys may have been advanced to them. Every officer or agent who, having received public money which he is not authorized to retain as salary, pay or emolument, fails to render his accounts for the same shall be deemed guilty of embezzlement and shall be fined in a sum equal to the amount of money embezzled and shall be imprisoned not less than six months or more than ten years.-Rev. Stats., 3623, 3643, 5491.

448. Every disbursing officer who fails to deposit promptly with the Treasurer, an assistant treasurer, or some duly designated depositary the public money intrusted to his charge, or who fails to keep safely, without loaning, using, or converting in anyway, or exchanging for other funds, or depositing in other than a designated depository, the public money, or any portions thereof, collected or received by him until he is duly authorized to transfer or disburse the same, shall be deemed guilty of embezzlement and punished accordingly.—Rev. Stats., 5488, 5490, 5492.

449. If a disbursing officer has reason to doubt the legality of a claim, he is justified in declining to make any payment thereon until the claimant shall have caused it to be presented to the accounting officers, and until a favorable decision shall have been rendered by them thereon.-2 Decisions 2d Comp., 1885, par. 439. 450. When an officer disburses money in different capacities, his deposits and accounts will be kept distinct, according to the bureaus to which they pertain.-A. R., 662.

451. Officers serving in and disbursing funds pertaining to more than one staff department, and officers assigned to duty in any of the staff departments, will, in issuing checks, confine the designation of their official capacity to their rank and the particular staff department on account of which the checks are drawn.-A. R., 663.

NOTE. For form of signatures of officers detailed in a staff department under Act of February 2, 1901, vide Cir. No. 9, A. G. O., 1901.

452. A disbursing officer ceasing to act as such and having public funds to his credit in any office or bank will at once inform the Secretary of the Treasury, stating what checks drawn against the same are still outstanding and unpaid.— A. R., 667. Vide A. R., 16.

453. On the death of an officer in charge of public property or funds his commanding officer will appoint a board of survey, which will inventory the same and make the customary returns therefor, stating accurately amounts and condition. These the commanding officer will forward to the chiefs of the bureaus to which the property or funds pertain, and he will designate an officer to take charge of such property or funds until orders in the case are received from the proper authority.—A. R., 97.

454. Cash in the hands of a deceased officer may be invoiced by a board of survey appointed under paragraph 97 of the Army Regulations to the deceased officer's successor, but balances to his credit with the Treasurer, an assistant treasurer, a designated depository, or a fiscal agent of the United States, over and above his outstanding checks, will be covered into the Treasury of the United States by the chiefs of bureaus when the board of survey has reported to the bureaus the balances over and above such checks. A deceased officer's successor will not endeavor to secure the transfer to himself of the deceased officer's balances with the Treasurer, assistant treasurer, designated depository, or fiscal agent, but will make requisition upon the proper authorities for such funds as he may need.-A. R., 98.

NOTE.

The action necessary when an officer ceases to act as a disbursing officer, or closes his accounts on change of station, is provided for in A. R., 978.

455. All amounts of money held at the end of each fiscal year by the Treasurer, an assistant treasurer, or a designated depository, credited to a disbursing officer whose account has remained unchanged, either by deposit or payment, for the space of three years, shall be covered into the Treasury, to be placed to the credit of such officer if it be found that he is entitled to the credit.-A. R., 668.

456. No officer disbursing money for the military service, or directing the disbursement thereof, shall be concerned individually, directly or indirectly, in the purchase or sale of any article intended for, used by, or pertaining to the department of the public service in which he is engaged.—A. R., 669.

457. No officer or clerk of a disbursing officer shall be interested in the purchase of any soldier's certificate of pay due, or any other claim against the United States.-A. R., 670.

458. Officers or agents in the military service will not purchase supplies for the Government from any other person in the military service, nor contract with any such person to furnish supplies or service to the Government, nor make any Government purchase or contract in which such person shall be admitted to share or receive benefit.-A. R., 671.

459. If any disbursing officer shall bet at cards or any game of hazard, his commanding officer will suspend his functions, require him to turn over all public funds in his keeping, and will immediately report the case to the proper bureau of the War Department. He will also report the case to the department commander, who will at once convene a court-martial for the trial of the officer.-A. R., 672.

460. Every disbursing officer, in opening his first account and before issuing any checks, will furnish the depositary on whom the checks are to be drawn with his official signature, duly verified by some officer whose signature is known to the depositary.-A. R., 673.

461. Disbursing officers of the War Department stationed in Cuba, Porto Rico, the Philippine Islands, and Alaska, being far remote from designated depositories, are authorized to keep in their personal possession, at their own risk, money received in coin or currency, which they may be authorized to disburse, and such moneys as may be officially intrusted to them for disbursement.-G. O. Nos. 22 and 89, A. G. O., 1899, and G. O. No. 61, A. G. O., 1900. 462. Disbursing officers of the War Department stationed in Alaska, being far remote from designated depositories, finding it convenient for themselves and the trading companies, are authorized to exchange their checks with said companies for cash required in payment of salaries, and in liquidation of other indebtedness where cash is more desirable to the public creditors than checks on the subtreasury, San Francisco, or other United States depository in which they may have funds.-G. O. No. 61, A. G. O., 1900.

463. Disbursing officers may apply for and the Comptroller of the Treasury shall render his decision upon any question involving a payment to be made by them or under them, which decision, when rendered, shall govern the Auditor and the Comptroller of the Treasury in passing upon the account containing said disbursement. But such advance decisions are not to be used in cases of partial facts, etc. Officers seeking Comptroller's decisions must apply for them through the Adjutant General of the Army.-G. O. No. 36, A. G. O., 1894. No. 70, A. G. O., 1901; 7 Decisions Comp. Treas., 151.

ENVELOPES.

Vide G. O.

464. Envelopes for official use are provided under annual contract by the Postmaster General, in accordance with section 96 of the act of January 12, 1895 (28 Stats., 96); and a clause is inserted in the contract permitting certain officers of the Subsistence Department to order envelopes direct from the contractors and pay for the same as provided for in the contracts. Information on the subject is published from time to time in general orders.—Regs. Subs. Dept.

465. For official use in the Subsistence Department only white envelopes or the following sizes, printed or plain, will be ordered by purchasing commissaries from the contractors:

Letter sizes: 10 x 48 inches, and 84 x 34 inches.

Note size: 6 x 3 inches.

Official headings and penalty clauses will be requested to be printed by the contractors in plain type, of the form and style of printing now authorized under A. R., 908. Purchasing commissaries will send their orders direct to the contractors, requesting that the envelopes be turned over, at the point of manufacture or supply, to the Depot Quartermaster, U. S. Army, New York City, upon notification by the contractors to that officer of the number of boxes and the gross weight of each. On receipt by the purchasing commissaries, the envelopes will be distributed to the posts for which they were ordered.-Regs. Subs. Dept. (Cir. Letter, O. C. G., May 6, 1901).

466. The following officers of the Subsistence Department are authorized by the Secretary of War to order envelopes direct from the contractors, and make payment for the same under the terms of the contracts:

Purchasing commissary, St. Louis, Mo.
Purchasing commissary, New York City.
Purchasing commissary, St. Paul, Minn.
Purchasing commissary, Boston, Mass.
Purchasing commissary, Omaha, Neb.
Purchasing commissary, Denver, Colo.

Purchasing commissary, Chicago, Ill.

Purchasing commissary, Vancouver Barracks, Wash.

Purchasing commissary, San Antonio, Tex.

Purchasing commissary, San Francisco, Cal.

Purchasing commissary, New Orleans, La.-G. O. No. 104, A. G. O., 1901. 467. No job printing for envelopes other than that authorized by A. R., 908, will be allowed, but in order to facilitate business such inexpensive rubber stamps as may be absolutely necessary for use in event of change of statior, address, etc., may be provided, thereby effecting a large saving in the event of change of station, address, etc.-G. O. No. 104, A. G. O., 1901.

468. Envelopes kept for sale by the Subsistence Department (under section 1144, Revised Statutes, and paragraph 1351, Army Regulations) and those to be furnished as exceptional articles at posts may be purchased as other subsistence supplies.-Cir. Letter, O. C. G., Mar. 11, 1897; Cir. Nos. 4 and 6, O. C. G., 1901. 469. Official communications, and other mailable matter relating exclusively to the public business, will be transmitted through the mails free of postage, if inclosed in the "Penalty envelope." Where an officer writes to a private party on official business he may inclose with his letter an official penalty envelope, properly addressed to himself, to cover the reply.-A. R., 906.

470. Information which is intended to be used in the performance of official duty only is official information, while that which is intended to be used for the furtherance of private interest, ends, or business in anyway whatever, though called for by a public officer, is private information. The official envelope may be used to give or obtain the former, but not the latter.—A. R., 907.

471. Envelopes for official mail matter for the bureaus of the War Department and Headquarters of the Army will have "War Department," the designation of headquarters, bureau, or office, "Official Business," printed in three or four lines, as may be required, in the upper left corner, and in the upper right corner the following: "Penalty for private use, $300." Envelopes for the use of the headquarters of a territorial department, for a post, station, armory, arsenal, depot, or school of instruction, will be of the same form, with the

proper substitution for the designation of the bureau or office, and with the address when necessary. Envelopes required for the transmission of printed matter may also have printed thereon "Printed matter. Other printing or ruling on such envelopes at public expense is prohibited unless printed at the Government Printing Office. For the official business of officers not embraced in the foregoing classes, and officers on the retired list, the heading "War Department," "Official Business," will be placed across the left end of the envelope, with the officer's official signature written immediately below it, and with the penalty clause in the upper right corner.—A. R., 908.

472. Packages of public property weighing not more than 4 pounds may be sent through the mails under cover of the penalty envelope. Penalty envelopes with return address may be furnished to any person from whom official information is desired, or for the return of official vouchers, but will not be furnished to merchants or other dealers to cover the transmission of public property.— A. R., 909.

473. The penalty envelope will not be used for foreign correspondence.— A. R., 911.

474. Any official letter or packet to be registered by the Subsistence Department in Washington city may be registered without the payment of any registry fee. But the registry fee must be paid on all official letters or packets to be registered for the Subsistence Department outside of Washington city, stamps for which purpose are furnished by the Quartermaster's Department.Mil. Laws U. S., 327, and annual Army appropriation acts.

EXCEPTIONAL ARTICLES.

475. Exceptional articles of subsistence stores called for by officers and enlisted men, to be paid for by them regardless of condition upon arrival at posts, may, under such instructions as to purchase and accountability as may from time to time be given by the Commissary General, be purchased and turned over to the Quartermaster's Department for transportation to the posts where desired.-A. R., 1429.

476. The Subsistence Department is not authorized to purchase exceptional articles and furnish them to post exchanges on the request of officers in charge of those exchanges.-16605, O. C. G. Vide G. O. No. 46, A. G. O., 1895; G. O. No. 5, A. G. O., 1901; A. R., 1428.

477. Upon the written guaranty of the person requesting them that they will be accepted and paid for on arrival at the post regardless of their condition, any of the following articles may be called for by chief commissaries, purchased without advertisement, and invoiced to the commissaries at posts, for delivery to those requesting them, when the money value of the articles requested is greater than the cost of transporting them to their destination, viz:

1. Articles included in the authorized lists which differ in quality or size, or in size of package, from those that have been furnished the posts for sales. 2. Articles of food, properly classifiable as groceries, which are not mentioned in the authorized lists.

3. Articles of cleaning materials, of stationery, and other articles which are of the same general character as those mentioned in the authorized lists.

Chief commissaries are instructed from time to time by the Commissary General as to the proper purchasing stations from which to obtain “Exceptional Articles."-Regs. Subs. Dept.

478. No malt, vinous, or spirituous liquors will be purchased by the Subsistence Department as exceptional articles, or for any other purpose.—G, C. No. 82, A. G. O., 1901; Cir. Letter, O. C. G., Oct. 9, 1895.