In the Philippine Islands disbursing officers may settle direct 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.

657. 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.

658. 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.

659. 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 sixty 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 be may have an opportunity to submit explanations or take an appeal to the Secretary of War.

660. 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.

ARTICLE LIV.

PUBLIC PROPERTY ACCOUNTABILITY AND RESPONSIBILITY.

GENERAL PROVISIONS.

661. 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 a 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.

662. 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.

663. 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.

664. 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.

665. 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.

666. 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.

667. 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.

668. 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.

669. A transfer of public property involves a change of possession and aċcountability. 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 property thereon enumerated as on hand and transferred to successor was received by him. The transferring officer may make similar entry on the return of his successor, stating that all the stores there taken up as received from such predecessor were actually turned over by him.

670. When an officer to whom stores have been forwarded believes them to have miscarried he will promptly inform the issuing and forwarding officers. 671. 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.

672. 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 triplicate 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.

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

675. Supplies procured by one bureau will not be furnished to another bureau except on special authority of the Secretary of War, except in the Philippines Division, where the authority of the division commander 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, vouchers for payment will be sent directly, through the proper bureau, to the proper accounting officer of the Treasury Department for settlement. 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 10 per centum additional to cover wastage in transit.

676. 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.

677. 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.

678. 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.

679. 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.

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

681. 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.

682. 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 720, 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 1081 in case of public animals, and unless destroyed under the provisions of paragraph 720 will subsequently be submitted to an inspector. The inventory and inspection reports will be accompanied by the report of the surveying officer.

683. Empty barrels, boxes, crates, and other packages, together with metal turnings, scrap metals, ground bone, and other waste products which accumulate at arsenals, depots, and military posts, which are unsuitable for the public service, will be disposed of in the manner prescribed for property condemned and ordered sold in paragraph 684. At arsenals and depots where such accumulations have considerable money value proposals will be invited for specific lots and quantities, or for the accumulations of definite periods, as the head of the department to which the property pertains may deem best suited to the pubIlic interest.

684. Military stores and public property condemned and ordered sold will be disposed of for cash at auction, or to the highest bidder on sealed. proposals, on due public notice, and in such market as the public interests may require. The officer making the sale will suspend it when in his opinion better prices can be obtained, except in the case of condemned animals, the disposition of which is provided for in paragraph 1081. The auctioneer's certified detailed account of the sale, and the vouchers for the expenses attending it, will be reported on the proper forms to the chief of the bureau to which the property pertained, and a copy of the auctioneer's detailed account of the sale will be furnished the Inspector-General.

685. Public property which has been condemned, or the issue price of which has been reduced as the result of a survey or inspection, will not be purchased by an officer who was responsible therefor at the time of condemnation or reduction of price, nor by an officer who bore any part in such condemnation or reduction.

PROPERTY DAMAGED, LOST, DESTROYED.-Rewards.

686. Causes of damage to, and of loss and destruction of, military property are classified as follows:

1. Unavoidable causes, being those over which the responsible officers have no control, occurring (a) in the ordinary course of service, or (b) as incident to an active campaign.

2. Avoidable causes, being those due to carelessness, willfulness, or neglect. 687. Officers responsible for public property will be charged for any damage to or loss or destruction of the same, and the money value will be deducted from their monthly pay, unless they show, to the satisfaction of the Secretary of War, by their own affidavits, or by their certificates, supported by one or

more affidavits, that the damage, loss, or destruction was occasioned by unavoidable causes and without fault or neglect on their part.

688. The proper officers to administer oaths in the administration of the affairs of the Army (except when otherwise specially provided) are judgeadvocates of departments, judge-advocates of courts-martial, the trial officers of summary courts, and in the cases of investigations, the officer detailed to conduct the investigation, or the recorder, and if there be none, the presiding officer of any board appointed for such purpose. When none of these are within reach and available, recourse must be had to a notary public or other civil officer competent to administer oaths for general purposes.

689. If an article of public property be lost or damaged by the neglect or fault of any officer or soldier, he shall pay the value thereof, or the cost of repairs, at such rates as may be determined by a survey of the property.

690. The amount charged against an enlisted man on the pay rolls on account of loss or damage of, or repairs to, Government property shall not exceed the value of the article or cost of repairs; and such charge will only be made on conclusive proof, and never without a survey, if the soldier demand it. He will be informed at the time of signing the pay rolls that his signature will be regarded as an acknowledgment of the justice of the charge.

691. When a deserter carries away public property, or when such property is lost through his desertion, its value will be determined by a survey and charged against him on the next pay rolls, as prescribed in paragraph 115 of these regulations.

692. If articles of public property are embezzled, or lost or damaged through neglect, by a civilian employee, the value or damage as ascertained (and by a survey if necessary) shall be charged to him and set against any pay or money due him.

693. Whenever information is received that animals or other property belonging to the military service of the United States are unlawfully in the possession of any person not in the military service, the quartermaster or other proper officer will promptly cause proceedings to be instituted and diligently prosecuted before the civil authorities for the recovery of the property; and, if the same has been stolen, for the arrest, trial, conviction, and due punishment of the offender and his accomplices.

694. Upon satisfactory information that such United States property, unlawfully in the possession of any parties, is likely to be taken away, concealed, or otherwise disposed of before the necessary proceedings can be had in the civil tribunals for its recovery, the post or detachment commander will at once cause the same to be seized, and will hold it subject to any legal proceedings that may be instituted by other parties. Persons caught in the act of stealing public property will be summarily arrested by the troops and turned over to the civil authorities for trial.

695. When public property has been lost or stolen and the officer responsible therefor has failed to get possession of it by the ordinary means, the post commander may authorize the quartermaster to offer a reward for its recovery, such reward not to exceed one-fifth of the value of the property lost or stolen, and in no case shall it exceed $50. If the property has been stolen, the reward shall include payment for such information as the claimant possesses in regard to the larceny and recovery of the property as may lead to a conviction of the guilty party.

696. The expenses necessarily incurred by any action under the three preceding paragraphs, with the exception of attorney's fees, will be paid by the Quartermaster's Department, upon proper vouchers approved by the department commander. Officers will promptly report their action to department headquarters.