479. Requests from those desiring exceptional articles will be made in duplicate on Form 52, and strictly in accordance with the printed instructions thereon. One copy of each request will be retained by the commissary at the post, and one copy will be forwarded with the monthly requisition (Form 49) for reference to the purchasing commissary; but if not so forwarded, satisfactory explanation will be made for failure to do so.- Regs. Subs. Dept.

480. Chief commissaries should not ask for exceptional articles to be shipped at unseasonable times, or when they are very liable to damage or decay, unless satisfied that those asking for them are fully aware that they will be required to take and pay for the articles on arrival regardless of their condition. More than ordinary care should be taken by purchasing officers in preparing packages of such articles for shipment.-Regs. Subs. Dept.

481. Should articles be requested to be sent, the propriety of furnishing which as exceptional articles is doubtful in the mind of the chief commissary, the matter will be referred, with his remarks, to the Commissary General for decision.-Regs. Subs. Dept.

.482. Exceptional articles must be purchased by purchasing officers in time to reach destination as near the date desired as possible; but delay en route after shipment will not excuse the officer ordering the supplies from accepting them.-Regs. Subs. Dept.

483. Chief commissaries may authorize the commissaries at posts under their supervision to purchase such exceptional articles as can be delivered at such posts without any cost for delivery.-Regs. Subs. Dept.

484. Should any person fail during the month in which received to pay for the exceptional articles purchased for him, the articles not paid for and their value will be entered in the column of remarks on the return of subsistence stores, with an explanation of the circumstances that occasioned the nonacceptance.-Regs. Subs. Dept.

485. Purchase vouchers of exceptional articles will state the items in detail, with prices, on the face of the voucher. On the face and back of the voucher the words "Exceptional articles" will be entered in red ink, these vouchers being made separate from those of other subsistence supplies. On the abstract of disbursements (Form 5 or 6) the entry under the heading "On what account" will be "Exceptional articles," with the money amounts carried out in the proper column.-Regs. Subs. Dept.

486. Each invoice and receipt for exceptional articles should show the total money value of the stores embraced therein, and should have entered in red ink, on the face and back, the words "Exceptional articles."-Regs. Subs. Dept. 487. Purchase vouchers, invoices, and receipts of exceptional articles should be entered on appropriate abstracts, where abstracts are necessary, or on the return (like other vouchers, invoices, and receipts), in the columns "From whom received" and "To whom issued," etc., and in the column "Number of vouchers," and in the column headed “Exceptional articles," immediately following articles provided for sales, their money value as shown by the abstracts or otherwise. The entry of the quantities of specific exceptional articles under various headings spread throughout the return will not be made.-Regs. Subs. Dept.

488. The total money value of the "Exceptional articles" on the upper portion of the return will be entered on the line "Total to be accounted for;" and the amount of collections from purchasers will be entered on the appropriate line of sales on the lower portion, and the column balanced in the usual way at the foot.-Regs. Subs. Dept.

489. The money value of exceptional articles sold to officers, and to enlisted men, respectively, will be included in the amounts of sales reported as made to each, on page 5 of the abstract of sales, and will not be entered as a separate item on that page.-Regs. Subs. Dept.

490. The money value of exceptional articles collected during the month will be entered on the abstract of sales next after articles provided for sales, thus:

Exceptional articles_.

-Regs. Subs. Dept.

491. The amount expended monthly by purchasing commissaries for exceptional articles will be entered upon Form 57 immediately succeeding the prices of the staple articles purchased.-Cir. Letter, O. C. G., July 2, 1897.

NOTE. For instructions in regard to making requests for exceptional articles, vide "Requisitions."

EXTRA-DUTY PAY.

492. The placing of enlisted men on extra duty to perform the necessary routine services in the Subsistence Department does not require the sanction of the department commander. They will not be employed on extra duty in time of war.-A. R., 182. Vide Rev. Stats., 1287; Cir. Letter, O. C. G., Sept. 27,

1900.

493. Enlisted men detailed by name on extra duty and employed, under competent authority, at constant labor for not less than ten days, are entitled, in time of peace, to receive extra-duty pay at the following rates: For services as clerks and as laborers 35 cents per day. Enlisted men receiving or who are entitled to the 20 per cent increased pay for service beyond the limits of the States comprising the Union and Territories of the United States contiguous thereto, are not entitled to the extra-duty pay.—A. R., 183, as amended by G. O. No. 28, A. G. O., 1902.

494. An enlisted man is entitled to extra-duty pay whether the constant labor is performed all in one month or part is performed in one month and the residue in the succeeding month. The account for pay should, if practicable, be made up on the pay roll (Form 20) for the month in which he completes the ten days' constant labor.-A. R., 183; Regs. Subs. Dept.

495. The fact that an enlisted man is detailed to perform "special" duty does not in itself create or destroy his right to receive extra-duty pay if he is employed in constant labor for a period of not less than ten days. -Decisions Comp. Treas., VII, 479. Vide Cir. No. 9, A. G. O., 1901.

496. The detail of an enlisted man as acting commissary sergeant does not entitle him to extra-duty pay.-83073, O. C. G.

497. Noncommissioned staff officers and enlisted men of the several staff departments will not be detailed on extra duty without authority from the Secretary of War. They are not entitled to extra-duty pay for services rendered in their respective departments.-A. R., 185.

498. Soldiers on extra duty in the Subsistence Department will be paid the extra rates of pay allowed by law for the duty performed and for the exact number of days employed.-A. R., 187.

499. Extra-duty men will be held to such hours of labor as may be expedient and necessary, but, except in case of urgent public necessity, as in military operations, eight hours will be considered a day's work. For all hours employed beyond that number, the soldier will receive additional compensation-the extra hours being computed as fractions of a day of eight hours' duration.—A. R., 189. Vide Cir. No. 10, A. G. O., 1889.

Puscinde of. 40.125. 07.

500. If a man renders service on Sunday he is entitled to pay for that day; but if on account of sickness or for any other cause he fails to render service, he can not be paid for the time he is absent.-4075 A. and R., 1880; Cir. No. 10, A. G. O., 1884.

501. The blank form (Form 21) of return of civil employees and extra-duty men, in use in the Subsistence Department, is intended to furnish the office of the Commissary General with a complete record of all civilians and all soldiers detailed for duty in the Subsistence Department in the field and in garrison, whether paid extra-duty pay or not. Officers engaged on subsistence duty will enter on the report (Form 21) the names of the entire personnel under them, including those of all detailed enlisted men, whether the latter are paid extra duty pay or not. Where the temporary services of a gang of civilians are obtained by agreement with one of them, the names of the men composing the gang need not be entered on the report. The employing officer, if he pays the account for the services rendered, will forward the return with his account current for the month in which the services are rendered; if he does not pay the account he will send the vouchers for services, accompanied by the return, to the paying officer, who will transmit the return to the Commissary General with the account current for the month in which payments for the services are made by him.-G. O. No. 131, A. G. O., 1898; Cir. Letter, O. C. G., May 4, 1898; Cir. No. 4, O. C. G., 1902.

502. The acts of Congress, making appropriation for the support of the Army, under the head of Subsistence of the Army, provide for the payment of extraduty pay by the Subsistence Department, except in certain cases (i. e., during war, and when the 20 per cent increased pay is received).—Regs. Subs. Dept.

FUNDS.

503. An estimate of funds will be made by commissaries on Form 47, and usually for only such sum as is deemed requisite to make payments properly due in the month for which the estimate is made. Estimates intended for the Commissary General, or the officer who is to advance the funds, should be forwarded in time to admit of necessary action by the War Department, the Treasury, or otherwise, the period of time required depending upon the particular case. Estimates should state the most convenient places of deposit.—Regs. Subs. Dept. Vide A. R., 659.

504. Funds required for the use of chief commissaries and purchasing commissaries are obtained on estimates (Form 47) forwarded direct to the Commissary General. Funds required by officers in the Philippines will be obtained from the chief commissary of the Division of the Philippines. -Regs. Subs. Dept. 505. Commanding officers will cause estimates pertaining to their commands to be promptly made and forwarded; and commissaries should accordingly make timely estimates, approved by their commanding officers, for funds.—A. R., 828, 1354; G. O. No. 61, A. G. O., 1901.

506. Commissaries at posts whether independent or under control of department commanders perform their duties under the supervision of the chief commissaries, and render such estimates as may be required for furnishing the posts with funds. The important duty of preparing estimates for submission to their post commanders should be performed by commissaries in person, and not be delegated to other persons. Funds required by commissaries at posts are furnished by chief commissaries, or the latter call on purchasing commissaries to furnish them.-Regs. Subs. Dept.

507. Transport commissaries will submit all requisitions for subsistence funds at the home port to the subsistence superintendent, and at all other ports

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to the senior officer of the Subsistence Department on duty there.-Regs. A. T. S., 140,

508. Unless accounts of regular subsistence officers are mailed or otherwise sent to the office of the Commissary General within the time specified in regulations, it is made the duty of the Auditor for the War Department to disapprove requisitions for funds requested to be sent to them.-Cir. Letter, O. C. G., Dec. 10, 1894; G. O. No. 36, A. G. O., 1894 (act of July 31, 1894); and “Accounts and Returns."

509. The amount of funds on hand at posts is made known to chief commissailes by the reports of commissaries prepared on Form 60. A chief commissary either orders or procures the issuance of orders that any excess of funds on hand be transferred to himself, or to some designated purchasing commissary, or be deposited to the credit of the Treasurer of the United States under A. R., 690, 691-Regs. Subs. Dept.

510. Subordinate commissaries should as a rule keep their funds in the same depository in which the chief or purchasing commissaries keep theirs, which enables transfers from the former to the latter, and vice versa, to be made by check at any time and with more ease than by any other method.-Cir. No. 4, O. C. G., 1898.

511. Recruiting officers stationed elsewhere than at a garrisoned post will obtain subsistence funds by writing to the chief commissaries of departments in which they are respectively recruiting; and chief commissaries will either furnish the funds themselves or call upon a purchasing commissary to do so.—Regs. Subs. Dept.

512. Upon arrival at any over-sea port the transport commissary will report. to the senior officer of the Subsistence Department on duty there the amount of subsistence funds on hand, and will transfer to him or to an officer designated by him any excess of funds.-Regs. A. T. S., 139.

NOTE. For disposition of funds in the possession of an officer when he is relieved from duty, vide A. R., 712. 513. On the arrival of a United States transport in a port of the United States on the Atlantic or Pacific coast, the transport commissary will report to the nearest subsistence superintendent of the transport service the amount of subsistence funds at the time to his credit and in his personal possession, and the obligations that are to be immediately met, or which will fall due before again sailing, and will transfer to the subsistence superintendent such amount in his personal possession, and such amount to his credit, as the superintendent shall direct, reference being had to the restrictions of G. O. No. 52, A. G. O., 1900, below. A transport commissary engaged in interisland navigation in the Philippines will make a monthly report to the chief commissary of the division or department in which he is serving, giving the amounts of subsistence funds in his possession and to his credit, and the indebtedness to be met, and will transfer to such officers as the chief commissary shall designate, such of the funds as the chief commissary shall direct. -Cir. Letter, O. C. G., April 19, 1900. 514. Commissaries on United States transports plying between the western coast of the United States and the Philippines will not keep any funds to their credit in depositories; but are authorized to keep in personal possession, at their own risk, not to exceed $4,500 subsistence funds. All money received by transport commissaries from the sale of subsistence stores, or meals furnished aboard, in excess of the above amounts, will be transferred to such officer of the Subsistence Department as may be directed by the Commissary General at the end of each journey.-G. O. No. 52, A. G. O., 1900.

515. Disbursing officers of the War Department, stationed in Cuba, Porto Rico, Philippine Islands, and Alaska, being far remote from designated depositories, are specially authorized by the Secretary of War to keep, at their own

risk, moneys 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; G. O. No. 61, A. G. O. 1900.

516. Public moneys subject to disbursement coming into the hands of an officer from any source must be promptly placed by him to his credit with the Treasurer or an assistant treasurer of the United States, or a duly designated depository, or transferred to a disbursing officer of that branch of the public service to which the money pertains; in either of which cases a receipt will be obtained. Exceptions to this rule are allowed in the cases and to the extent authorized by paragraphs 665 and 666, and in those cases where officers have been specially authorized by the Secretary of War, when stationed on the extreme frontier or at places far remote from depositories, to keep at their own risk such moneys as may be intrusted to them for disbursement; and moneys in hand may be disbursed at once without being placed in depositories if payments are due.-A. R., 664, as amended by G. O. No. 140, A. G. O., 1901. Vide G. O. No. 130, A. G. O., 1901.

517. Recruiting officers stationed at places where there is no Treasurer or assistant treasurer of the United States are authorized to keep on hand, at their own risk, moneys pertaining to the appropriation "Subsistence of the Army," in such restricted amounts as may be necessary for facilitating payments of public creditors. In places where there is a Treasurer or assistant treasurer of the United States such funds must be deposited and drawn for by official checks to be obtained from those officers.-A. R., 665. Vide G. O. Nos. 2 and 133, A. G. O., 1901.

518. 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 one hundred dollars 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.

519. 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. 520. The use of moneys for purposes other than those for which appropriated, liquidation of liabilities of one fiscal year by use of moneys appropriated for another, and expenditures in a fiscal year of any sum in excess of appropriations for that year, or involving the Government in any contract for future payment of money in excess of appropriations, except as authorized by A. R., 593, are prohibited.-A. R., 658.

521. Chiefs of bureaus will see that funds in the hands of a disbursing officer are limited to his requirements for a brief period, and that as much as practicable of public moneys placed to his credit is kept with the Treasurer or an assistant treasurer of the United States. Estimates for funds should state the most convenient places of deposit.—A. R., 659.

522. Lists of national-bank depositories designated for the use of disbursing officers, with the amounts of securities filed by each with the United States Treasurer, will be published from time to time in orders from the Adjutant General's Office.-A. R., 660.