ice company, for an occasional service rendered may be signed and the vouchers certified by the local agent in charge of the business of the company at the place where the service is rendered or where it begins or terminates, and the certificate of the officer who made the payment that the person to whom payment was thus made was then the local agent of the company in charge of its business at the place designated will be sufficient evidence of the agent's authority to certify to the vouchers and to receipt for the money paid.

645. When an account is presented by an individual who is not known to the disbursing officer, the latter will require him to be identified.

646. The form of the signature to the certificate, and to the receipt when required, and the name of the person or business firm as entered at the head of an account must be literally alike.

647. When a signature is not written by the hand of the party it must be witnessed by a disinterested party, a commissioned officer when practicable. 648. In final statements, receipts for money, and papers of like character, money amounts will, in all cases, be written out in full and also expressed by figures in parentheses. This requirement does not apply to pay rolls of military organizations, pay rolls of other descriptions, nor to lists of deposits on final statements.

649. Fees of civil officers for administering oaths in matters of military administration (where the services of department judge advocates, or judge advocates of courts-martial, or trial officers of summary courts were not obtainable) will be paid from the appropriation applicable to the subject matter of the oaths, and in case there be no appropriation applicable thereto the fees will be paid by the Quartermaster Corps.

650. Disbursing officers will not issue vouchers for unpaid accounts as duebills against the United States, but a certified statement of personal services and of wages due may be given to a discharged employee who for want of funds was not paid at time of discharge.

651. When applicable, the following rules for the computation of time in payment for services will be observed:

1. For any full calendar month's service, at a stipulated monthly rate of compensation, payment will be made at such stipulated rate without regard to the number of days in that month.

2. When service commences on an intermediate day of the month, 30 days will be assumed as the length of the month, whatever be the number of days therein. 3. When the service terminates on an intermediate day of the month, the actual number of days during which service was rendered in that calendar month will be allowed.

.

4. When the service embraces two or more months or parts of months but one fraction will be made, thus: From September 21 to November 25, inclusive, will be calculated-September 21 to October 20, inclusive, one month; from October 21 to November 20, inclusive, one month; from November 21 to 25, inclusive, five days, making the time allowed two months and five days.

5. When two fractions of months occur and both are less than a whole month, as from August 21 to September 10, the time will be determined thus: August 21 to 30, inclusive (ignoring the 31st), 10 days; from September 1 to 10, inclusive, 10 days; making the time allowed 20 days.

6. Service commencing in February will be calculated as though the month contained 30 days, thus: From February 21 to 28 (or 29), inclusive, 10 days. When the service commences on the 28th day of that month, 3 days will be allowed, and if on the 29th, 2 days.

7. If service commences on the 31st day of any month, payment will not be made for that day.

8. For commutation of subsistence and for services of persons employed at a per diem rate, payment will be made for the actual number of days.

9. When services are rendered from one given date to another, the account will state clearly whether both dates are included.

10. In computing the wages of persons employed at a per diem allowance the day on which service begins and the day on which it ends will be allowed in

the computation.

11. Unauthorized absence on the 31st day of a month results in the loss of one day's pay.

652. Disbursing officers, except those serving in the Philippine Islands, will not settle with heirs, executors, or administrators except by authority of the proper bureau of the War Department, and upon accounts that have been duly audited and certified by the proper accounting officers of the Treasury.

In the Philippine Islands disbursing officers may settle directly with executors or administrators upon accounts accruing in those islands, which are accompanied by the duly attested copies of the decrees appointing said executors or administrators, in conformity with the civil laws of the archipelago governing such matters. The settlement thus made by any disbursing officer is, however, subject to review by the accounting officers of the Treasury when his accounts shall come before them for adjustment.

PECUNIARY RESPONSIBILITY OF OFFICERS.

653. An officer will have credit for an expenditure of money made in obedience to the order of his commanding officer. Every order issued by any military authority which may cause an expenditure of money in a staff department will be given in writing. One copy thereof will be forwarded by the officer receiving it to the head of his department, and the other will be filed by the disbursing officer with his voucher for the disbursement. If the expenditure be disallowed, it will be charged to the officer who ordered it.

654. If a payment made on the certificate of an officer as to the facts is afterwards disallowed for error of fact in the certificate, it will pass to the credit of the disbursing officer and be charged to the officer who gave the certificate; but the disbursing officer can not protect himself in, an erroneous payment made without due care by charging lack of care against the officer who gave the certificate.

ADMINISTRATIVE EXAMINATION OF MONEY ACCOUNTS.

655. The chief of a bureau to which 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 60 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.

656. 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, and refer therein to the particular voucher in which the error occurred or the disallowance was made. 2402°-13-9

ARTICLE LIII.

PUBLIC PROPERTY ACCOUNTABILITY AND RESPONSIBILITY.

GENERAL PROVISIONS.

657. Accountability and responsibility devolve upon any person to whom public property is intrusted and who is required to make returns therefor. Responsibility without accountability devolves upon one to whom such property is intrusted, but who is not required to make returns therefor. An accountable officer is relieved from responsibility for property for which he holds a proper memorandum receipt. A responsible officer is not relieved from responsibility for public property for which he has given memorandum receipt until he has returned the property to the accountable officer or has secured memorandum receipt from a successor, or until he has otherwise been relieved by the operation of regulations or orders.

658. The officer in permanent or temporary command of a post or station is responsible for the security of all public property of the command, whether in use or in store, and, although for purposes of periodical accountability to the War Department it may all have been officially receipted for by subordinate officers, the commanding officer is nevertheless responsible and pecuniarily liable with them for the strict observance of the regulations in regard to its preservation, use, and issue. He will take care that all storehouses are properly guarded, that only reliable agents are employed, and only trustworthy enlisted men are detailed for duty in them or in connection with property.

659. If an officer in charge of the public property of a command (not properly pertaining to a company or detachment) is, by order, leave of absence, or any other cause separated from it, the commanding officer, or an officer designated by him, will receipt and account for it.

660. If it becomes necessary to remove all officers from the charge of public property, the commanding officer will take measures to secure it and report the circumstances to the proper authority.

661. A company or detachment commander is responsible for all public property pertaining to his company or detachment, and will not transfer his accountability therefor to a successor during periods of absence of less than a month unless so ordered by competent authority; when such absence exceeds a month, the question of responsibility is settled by the proper authority.

662. The officer in temporary or permanent command of a company or detachment is responsible for all public property used by or in possession of the command, whether he receipts for it or not.

663. The property responsibility of a company commander can not be transferred to enlisted men. It is his duty to attend personally to its security, and to superintend issues himself or cause them to be superintended by a commissioned officer.

664. An officer will not when it can be avoided be detailed for duty which will separate him from public property for which he is accountable.

665. A transfer of public property involves a change of possession and accountability. In ordinary cases of transfer the transferring officer will furnish the receiving officer with invoices in duplicate, accurately enumerating the property, and the latter will return duplicate receipts. In cases in which complete transfer of property occurs, instead of exchanging separate invoices and receipts, as above provided, the receiving officer may make direct entry on the final return (both original and duplicate) of his predecessor that all the prop

erty thereon enumerated as on hand and transferred to successor was received by him. The transferring officer may make similar entry on his final return, stating that all the property therein enumerated as on hand and transferred to successor was actually turned over by him.

666. When an officer to whom stores have been forwarded believes them to have miscarried he will promptly inform the issuing and forwarding officers. 667. If an officer to whom public property has been transferred fails to receipt for it within a reasonable time, the invoicing officer will report the facts to the commanding officer of the former for action. Copies of all papers relating

to the transaction will be filed with his returns.

668. Upon the receipt of public property by an officer he will make careful examination to ascertain its quality and condition, but will not break original packages until issues are to be made, unless he has reason to believe the contents defective. Should he discover defect or shortage, he will apply for a survey to determine it and fix the responsibility. Should he consider the property unfit for use, he will submit inventories in duplicate and request the action of an inspector. The same rule will be observed in regard to packages when first opened for issue, and for property damaged or missing while in store.

669. When packages of supplies are opened for the first time, whether because of apparent defect or for issue, the officer responsible or some other commissioned officer will be present and verify the contents by actual weight, count, or measurement, as circumstances may require, and in case of deficiency or damage will make written report of the facts to the post commander. If only the officer responsible be present and make the report, he will secure the sworn statements in writing of one or more civilians or enlisted men regarding the condition of the property when examined. Should a survey be ordered, the post commander will refer to the surveying officer the report made by the examining officer, together with the sworn statements. At arsenals and depots, where there are persons whose special duty it is to receive and issue public stores, the reports herein required may be made by them instead of officers of the Army.

670. The giving or taking of receipts in blank for public property is prohibited.

671. Supplies procured by one bureau will not be furnished to another bureau except on special authority of the Secretary of War, except in the Philippine and Hawaiian Departments, where the authority of the department commanders is sufficient. When restored in kind, the supplies will be delivered at the post from which they were received or at such other post as department commanders or chiefs of bureaus concerned may determine. If the transaction is between two bureaus of the War Department or between a bureau of the War Department and a bureau of another executive department (except in case of subsistence stores, payment for which shall be made in cash by the proper disbursing officer of the bureau, office, or department concerned, or by the employee to whom the sale is made, and in the case of ordnance and ordnance stores when transferred or sold to another bureau of the War Department or to another executive department, payment for which shall be made by the proper disbursing officer of the bureau, office, or department concerned), the transferring officer will prepare itemized bills or invoices, in triplicate, accurately enumerating the supplies transferred, and will present them to the receiving officer, who will acknowledge receipt of the supplies thereon, designate the appropriation and allotment chargeable, and return the original and duplicate to the transferring officer. The transferring officer will indicate thereon the appropriation to be credited, and will forward the papers to the chief of his bureau in Wash

ington, by whom they will be transmitted, through the chief of the bureau chargeable with the bill, to the proper accounting officer of the Treasury Department for settlement. The different copies of the bills will be plainly marked "Original," "Duplicate," or "Triplicate," and the statement "Settlement to be made on the original only" will appear on the original copy issued.

When the transaction is between two bureaus of the War Department, the prices to be charged will be regulated by the contract or invoice price of the stores. When the transaction is between a bureau of the War Department and a bureau of another executive department, the price to be charged will include the contract or invoice price and the cost of transportation, and in case of subsistence stores for another executive department of the Government or employee thereof 10 per cent additional to cover wastage in transit.

When the transaction covering the transfer or sale of ordnance and ordnance stores is between two bureaus of the War Department, the price to be charged shall be the cost price of the stores, including the cost of inspection. When the transaction is between the Ordnance Department and another executive department of the Government, the price to be charged shall include the cost price of the stores and the costs of inspection and transportation.

672. In no case will means of transportation or other property of any branch of the military service be taken as a part of the outfit of surveying or exploring expeditions for which Congress has made appropriations, without the express authority of the Secretary of War.

673. When it is impracticable for an officer to personally superintend his issues as may be the case with one charged with disbursements or the care of depots he should choose with great caution the agent to whom he intrusts the duty.

674. The keys of storerooms or chests will not be intrusted to enlisted men or civilians without great vigilance on the part of the accountable officer and a resort to every reasonable precaution, including frequent personal inspections, to prevent loss or damage.

675. An officer in charge of public property in use or in store will endeavor by timely repairs to keep it in serviceable condition. For this purpose the necessary means will be allowed on requisition, and property in store so repaired will be issued.

676. All movable public property will, if practicable, be conspicuously branded "U. S." before being used.

677. Public property will not be used nor will labor hired for the Government be employed for any private purpose whatsoever, except as authorized in these regulations.

678. Unserviceable property is, with reference to its disposition, divided into classes as follows:

1. Property worn out by fair wear and tear in the service which has no salable value.

2. Property worn out by fair wear and tear in the service which presumably has some salable value.

3. Property which has been rendered unserviceable from causes other than fair wear and tear in the service.

Property of the first class may be submitted to a surveying officer and disposed of as indicated in paragraph 717, or it may be submitted to an inspector without prior action of a surveying officer.

Property of the second class will be submitted to an inspector without prior action of a surveying officer.

Property of the third class will be submitted to a surveying officer, except as provided in paragraph 1073 in case of public animals, and unless destroyed