have accrued, and to recommend expenditures therefrom. Post councils are also called to deliberate upon and recommend action, within the limits allowed by regulations, upon such subjects affecting the welfare and economy of the post as commanding officers may submit to them. The post treasurer, post exchange officer, and company commanders are, respectively, the custodians of the bakery, exchange, and company funds.

313. On the last day of each quarter, and when necessary, the post and general mess councils will be convened by the post commander, and the company council by the company commander. The post exchange council will meet at the end of every month; the mess and exchange councils will also meet at the call of their presidents. The post council will consist of the three officers on duty at the post next in rank to the commander, or of as many as are available, if less than three. If only the commanding officer be present, he will act. The post exchange council will consist of three officers, viz, the officer in charge of the exchange and two company commanders detailed by roster, or, when this is impracticable, the exchange council will be constituted as prescribed for the post council. The company council will consist of all officers present for duty with the company, and the mess council of the commanders of the several companies participating in the general mess. The council to audit the hospital fund will consist of the three senior officers on duty at the hospital or as many as are available if less than three.

314. The junior member of each council will record its proceedings in an appropriate book, to include a written certificate of the responsible officer that the funds are on deposit in a reputable banking institution named in the certificate, or a statement that they have been exhibited to the council, which proceedings will be signed by the president and recorder. The post or other commander will require the proceedings to be kept as this regulation prescribes and will decide disagreements in those of company councils. Those of the post, exchange, and mess councils will be submitted to the post or other commander, who will sign his approval or objection in the council book. Should the post or other commander disapprove the proceedings, and the council, after reconsideration, adhere to its conclusions, a copy of the proceedings will be

sent by the commanding officer to the department commander, whose decision thereon will be final. The final orders in each case will be entered in the council book.

316. The commanding officer who approves the appropriations of a council, and in the matter of the company fund the company commander, will be held responsible for all expenditures not made in accordance with regulations.

317. In case of loss of regimental, bakery, exchange, company, or mess funds, the circumstances will be carefully investigated and reported by the post council, with recommendation as to responsibility, for the decision of the department commander.

FUEL.

1051. The following table shows the number of rooms, the quantity of fuel, and the allowance of cooking and heating stoves to be supplied for the use of officers and men in quarters and barracks:

*

For a bakery and post exchange such quantity of fuel for the same as may be certified to as necessary by the officers in charge and approved by the commanding officer.

ILLUMINATING SUPPLIES.

1056. The Quartermaster's Department will provide supplies for interior and exterior illumination. The necessary lights will be supplied for all buildings for which fuel is supplied.

BROOMS AND MOPS.

1191. The allowance of corn brooms, scrubbing brushes, and mops will not exceed the following:

Commanding officers may, when necessary, order the issue of not to exceed six brooms and six mops per annum to each public office and building heated by the Government.

The necessity for and the fact of issue must in all cases be certified by the officer commanding the organization or in charge of the office or building and verified by the commanding officer.

LYE AND SAPOLIO.

1192. Commanding officers may, when necessary, order the issue of six cans of concentrated lye and six cakes of sapolio

per month to each company, and one-half that quantity to each band, and the necessary quantity for buildings heated by the Government and not thus provided for.

DECISIONS.

Post exchanges, as now constituted, having been recognized as Government agencies by the Treasury Department and by the Court of Claims to the extent of exempting them from the payment of internal revenue taxes (Dugan v. United States, 34 Court of Claims, 458), the prohibition heretofore imposed by Circular, No. 12, November 21, 1895, Headquarters of the Army, Adjutant General's Office, against the use of penalty envelopes in conducting correspondence of post exchanges is with the consent of the Postmaster General modified so as to permit the use of penalty envelopes by officers in charge of post exchanges for all correspondence relating to the conduct of the business thereof. [Cir. No. 5, H. Q. A,. A. G. O., 1902.]

This authority to use the penalty envelope for correspondence relating to the conduct of business of post exchanges will be strictly limited to the proper correspondence of the exchange; and the penalty envelope will not be used in soliciting custom nor in the delivery of goods.

STOPPAGE OF PAY OF ENLISTED MEN FOR DEBT DUE THE POST EXCHANGE.-The provisions of paragraph 350 of the Army Regulations "in regard to stoppage of pay of enlisted men for debts due the post exchange only authorize the settlement of such debts by the paymaster when making payments to enlisted men. Such debts can only be collected from any balance due the soldier after stoppages for debts due the United States and for forfeitures by sentences of courtsmartial have been satisfied.”—[Decision Sec. War, March 29, 1902-424950 A. G. O.]

Travel-pay due a soldier on discharge can not be stopped to satisfy a debt due the post exchange.

The amount due the post exchange by a deceased soldier is a debt and constitutes a proper claim against his estate, and may be legally deducted from the pay and allowances due the same.-[Decision of Comptroller of the Treasury.]

GENERAL REGULATIONS.

1. Purpose. The primary purpose of the post exchange is to supply the troops at reasonable prices with the articles of

ordinary use, wear, and consumption, not supplied by the Government, and to afford them means of rational recreation and amusement. Its secondary purpose is, through exchange profits, to provide the means for improving the messes.

2. Buildings.-At every post the post commander will institute a post exchange. For this purpose, if buildings are not specifically provided, he may set apart any suitable public building or rooms that are available, or authorize the renting of any private building or part thereof on the reservation (the rental to be paid from the funds of the exchange), or when sufficient exchange funds are available, may cause a suitable building to be erected for the purpose; and if a temporary building, or if constructed wholly or in part by the labor of troops, use of the necessary teams and such tools, window sash, doors, and other material as can be spared by the Quartermaster's Department is authorized; but no permanent structure will be erected on a reservation without first obtaining the authority of the Secretary of War. When the exchange building is the property of the United States, repairs and alterations will be made as far as practicable by the Quartermaster's Department. When necessary and authorized repairs and alterations can not be so made, the expense thereof will be borne by the exchange.

3. Management of business.-The management of the affairs of the exchange will be conducted by an officer designated "Exchange Officer," selected and detailed by the commanding officer; this officer should be fully in sympathy with the purposes of the exchange, and possess the business qualifications necessary to its success. He will be assisted by a steward and such other attendants as the business may warrant. In establishing a new exchange, and at posts where the business is small, the steward and attendants may be enlisted men, but when practicable, civilians will be employed instead in all exchanges whose financial condition will justify the expense, and in selecting them, preference will be given to retired enlisted men and honorably-discharged soldiers.

4. The exchange steward.-The exchange steward, who if an enlisted man should be a noncommissioned officer, should be an accountant, possessing a good knowledge of bookkeeping and commercial customs, of unquestioned integrity, and of sufficient firmness and strength of character to enforce order

and discipline about the premises. In the absence of the exchange officer he is in immediate control of the business, and must, therefore, possess the confidence of his superior, both as to his probity and capability. Except in the cases where a bookkeeper is employed, the steward will keep the records and books of the exchange under the supervision of the officer in charge. The steward will submit a daily report made from the sale slips of the cash, credit, and exchange check sales of the previous day, together with a list of the disbursements and the vouchers therefor.

These reports, exhibiting the exchange officer's approval, will be placed on file in a conspicuous place in one of the exchange rooms.

5. The exchange council.-The council may be convened at any time at the call of its president or by direction of the commanding officer, and subject to the approval of the latter will designate the articles to be kept for sale, fix the prices at which they shall be sold, authorize all purchases of supplies, and fix the schedule of charges of the barber shop, laundry, etc. At the end of every month it will meet to examine the books of the exchange and inspect the quality of the articles for sale. At the end of each quarter, or oftener if deemed advisable, it will take a thorough inventory of the stock, cash, and fixtures. A statement of the result of the monthly investigation and of the accounts of the exchange officer, showing the receipts and expenditures during the month, also the assets and liabilities, will be entered in a book and submitted to the commanding officer for his action. A copy of the statement, with the commanding officer's remarks indorsed thereon, will be exhibited in one of the rooms of the exchange during the ensuing month. Any question not involving pecuniary responsibility upon which the post exchange council and commanding officer may disagree will be submitted for final decision to the department commander.

6. The subcommittee of noncommissioned officers. —A subcommittee of noncommissioned officers, one from each company, to be selected by the captain as best fitted to represent the interests of the enlisted men thereof, will be convoked by the commanding officer not less than four times a year. The committee will orally, or in writing, submit to the council its views in respect to the immediate internal operations of the