280. Mileage and scrip-Purchasing officers monthly report.-At the end of each calendar month each purchaser of mileage or scrip will report to this office what mileage or scrip books have been completely used, forwarded to the disbursing officer for collection, applied on the purchase of new books, or have expired during that month, and will furnish the disbursing officer for his division, district, or unit with a copy of such report.

281. Mileage and scrip-Refund on.-All collections on account of refunds in connection with or redemption of unused mileage or scrip should be made by the disbursing officer paying the vouchers of the purchasing officer.

HEARINGS IN LAND ENTRIES

282.2 Authorizations for expenditure.-A disbursing officer is not authorized to make any payment for services of witnesses, taking depositions, or other expense chargeable to "Expenses of hearings in land entries," or any allotment from another appropriation made available for hearings expenses until a schedule of hearings (Form 4-638), including the particular hearing, has been received in triplicate at this office, the expenditure authorized, and the disbursing officer notified thereof by the return to him of the triplicate schedule approved, and a disbursing officer is not authorized to pay any hearings voucher unless it bears the initials, in the blank space under the certifying officer's title, of the chief of field division or of an employee designated by him as a hearings clerk.

283. Witnesses-Limitation on mileage of.-A witness can not be compelled under subpoena to appear outside of his own county, and if he does so appear, can claim mileage in but one county; the county where the land office is located if he appears before that office, the county of his residence if he appears before another officer.

284.43 Witnesses-Per diem and allowances to.-Witnesses attending hearings in Montana, Wyoming, Colorado, New Mexico, and the States to the westward thereof are entitled (under the above limitations) to $3 per diem for time necessarily occupied in going to, returning from, and in attendance on the office or officer before whom he appears, and 15 cents for each mile necessarily traveled over any stage line, or by private conveyance, and 5 cents for each mile by any railway or steamship in going to and returning from such office. Witnesses in other States are entitled to $1.50 per day only and for such days only as they are in attendance on the officer before whom testimony is taken, and 5 cents for each mile necessarily traveled in going to and returning therefrom.

285. Witnesses-Fouchers for services.-Vouchers for witnesses" services should show whether deposition was taken, or oral testimony was given before the register and receiver, and should be specific as to the dates inclusive of service, and as to the points of travel, the county being given in connection with the initial and objective points and the residence being given by section, township, and range whenever possible.

286. Witnesses-Salaried Government employees subpoenaed.Salaried Government employees when subpoenaed as witnesses in land hearings are entitled to reimbursement for actual and necessary

42 See amendments, pp. 137 and 143.

4 See Circulars Nos. 1075, p. 1112; 1117, p. 1128; and 1142, p. 152.

traveling expenses only, payable from "Expenses of hearings in land entries" in case of hearings under this office and by the Department of Justice when called before a United States court, and those expenses should be stated on "Voucher for services and traveling and other expenses," duly itemized and sworn to in the usual manner. This does not apply to the employees of the Forest Service, who testify in connection with lands located in forest reserves, as their expenses in such cases are paid by their own bureau. Special agents and others whose official duty it is to investigate and find out the facts upon which the case is predicated, and who appear in such case in their official capacity to give evidence of such facts so acquired, should be paid salary and usual traveling expenses for the period required to attend from the appropriation regularly chargeable therewith. (16 Comp. Dec. 411.)

287 Depositions-Vouchers for testimony taken by.-The act of Congress approved March 3, 1915 (38 Stat. 855), and succeeding acts. in which appropriation is made for "Expenses of hearing in land entries," provide:

That where depositions are taken for use in such hearings the fees of the officer taking them shall be 20 cents per folio for taking and certifying same and 10 cents per folio for each copy furnished to a party on request.

Where the officer takes the testimony of a witness or witnesses once and furnishes copies of that testimony for use as evidence in other cases under stipulated agreement between the interested parties, he is entitled to 10 cents per folio only for the copies furnished. (Comp. Dec. Jan. 28, 1915.)

The title of the officer taking the deposition should be shown on the voucher in every case.

288. Depositions Costs. When the deposition is taken in its true sense the fees of the officer taking it shall be paid by the party on whose behalf it is taken. When witnesses of both parties are assembled under authority of act of January 31, 1903, supra, and then in reality the hearing is held, each party must pay the cost of taking the direct examination of his own witnesses and the crossexamination on his behalf of other witnesses, just the same as when final hearing is held before the local land officers. The cost of noting motions, objections, and exceptions must be paid by the party on whose behalf the same are made.

PURCHASES AND SERVICES OTHER THAN PERSON AL

289. Definition.-Treasury Circular No. 36, June 21, 1911, defines services other than personal as those services:

which consist in the results of acts of persons who by contract (expressed or implied) have undertaken to accomplish such results without giving to another any right to direct or control their ability or skill-including (1) transportation of persons (service); (2) transportation of things (service); (3) subsistence and support of persons (service); (4) subsistence and care of animals and storage and care of vehicles (service); (5) communication service; (6) printing, engraving, lithographing, and binding (service); (7) advertising and publication of notices (service); (8) furnishing of heat, light, power, and electricity (service); and other classes of service not personal in character, such as (a) repairs by contract or open market order, (b) storage not incident to transportation, (c) court or other public-office service, (d)

See Circular 1142, p. 152.

commercial reference service, (e) clipping service, (f) computation and statistical service, (g) towel service, (h) bill-posting service, (i) rubbish, ash, and garbage removal service, (k) protective, preventive, and other services not personal in character and not otherwise classified.

290. Advertising required.-Section 3709, Revised Statutes, pro

vides:

All purchases and contracts for supplies or services, in any of the departments of the Government, except for personal services, shall be made by advertising a sufficient time previously for proposals respecting the same, when the public exigencies do not require the immediate delivery of the articles, or performance of the service. When immediate delivery or performance is required by the public exigency, the articles or service required may be procured by open purchase or contract, at the places and in the manner in which such articles are usually bought and sold, or such services engaged, between individuals.

291. Advertising-How accomplished.-As under section 3828, Rəvised Statutes, and authority thereunder delegated by the Secretary, no advertising, notice, or proposal for the General Land Office or any office therewith connected may be published in any newspaper whatever, except in pursuance of a written authority for such publication from the commissioner; and no bill for any such advertising or publication shall be paid, unless there be presented, with such bill, a copy of such written authority, the only method of advertising open to purchasing officers for the divisions, districts, or units under this office that Treasury Circular No. 52, July 29, 1907, recognizes is by the sending of circular letters to two or more dealers and the posting of notices in public places.

292. Circular letter proposals.-Two forms of circular letters (being in each case a letter inviting proposals and the proposal itself) are provided for this purpose, a general form (Form 4-117a) and a form for use in advertising for provisions, supplies, etc. (Form 4-117b). Except when the public exigencies require the immediate delivery of the articles or performance of the service all purchases or services other than personal will be advertised for by mailing or otherwise sending one of these forms properly executed (or other appropriate form describing the articles or services desired and inviting bids thereon) to two or more dealers and by posting a copy thereof in as public a place as is practicable. All the proposals received from the several dealers will be forwarded to this office with the voucher for the first purchase made or services secured under the proposal. If no bids are received (or only one) the names of the dealers to whom circular letters were sent must be shown in connection with the voucher.

293. Method of or reason for absence of advertising to be shown.Purchasing agents or certifying officers must show over their signatures on the vouchers the method of advertising, or show the reason for absence thereof, which they may do by inserting the appropriate one of the figures from 1 to 4 referring to the numbered sections on the reverse of the voucher under "Method of or absence of advertising." and by inserting the necessary additional information, if any, on the blank lines under the section so indicated. Purchasing agents should be careful to see that their certificates are in each case complete and that the exact facts are shown. If competition is solicited in any manner the voucher should set forth that fact and not, by the

insertion of "3" in the blank, state that an exigency existed simply because the methods were not as formal as is contemplated or because the advertisement was not made in connection with that particular purchase.

294. Advertising and contracts should not be confused. The sending out of circular-letter proposals constitutes advertising; the returned proposal, when accepted by the purchasing officer, becomes a contract. There may be advertising and purchase without a contract, and there may be a purchase and a contract without advertising. 295. Contracts.-Section 3744, Revised Statutes, provides:

It shall be the duty of the Secretary of War, of the Secretary of the Navy, and of the Secretary of the Interior to cause and require every contract made by them severally on behalf of the Government, or by their officers under them appointed to make such contracts, to be reduced to writing, and signed by the contracting parties with their names at the end thereof;

*

Contracts for services, as for rents, telephone service, etc., covering a considerable period must be executed in accordance with this statute, and a new contract should be executed at the beginning of each fiscal year.

296. Form of contract to be shown.-Purchasing agents or certifying officers must show over their signatures the character of contract entered into, which they may do by inserting in the second blank of the certificate the letters, A, B, or C, referring to the corresponding sections on the reverse of the voucher under "Form of contract," and indicating, respectively, a formal contract, an accepted proposal, or a less formal contract. The purchasing agent or certifying officer should show on the reverse of the voucher in connection with the indicated section the date of the formal contract or the character of the less formal agreement, and if an accepted proposal is filed therewith he should so state. If the accepted proposal is not filed with the particular voucher on which the indorsement appears, but with a former voucher, the disbursing officer should make specific reference on that voucher to the particular voucher with which the proposal is filed.

297. Vouchers for purchases, etc.-how stated.-Vouchers for purchases and services other than personal should show date of delivery of the article or articles, or date of termination of the service performed, the description of the article or character of the service, dates inclusive of service where time is a factor, quantity of the particular article or service or number and size of container, rate per unit, the amount of each item, and the total of the items listed. Whenever practicable bills should be listed and fully itemized on the regular voucher form, but when this is not practicable itemized statements or invoices may be attached to the standard form and the voucher stated and certified for "Provisions and supplies (or other general heading descriptive of the bill purchased) as per itemized statement (or itemized invoice)-four pages-attached hereto and made a part hereof."

298. Vouchers for freight and express.-Vouchers for freight and expressage should not ordinarily be paid by a disbursing officer, and when they are so paid (or any voucher containing freight or express charges) must be accompanied by the Government bill of lading covering the shipment or have appended thereto a certificate to the effect that no such bill of lading was used.

299. Computing rents, monthly hire, etc.-A claim for hire, keep, subsistence, etc., at monthly rates for certain days (less than a month)" inclusive" should be computed at as many 28ths, 29ths, 30ths, or 31sts (according to the number of days in the particular month) of the monthly rate as there are days from the first to the last of the dates, inclusive.

The method for computing compensations does not apply. (11 Comp. Dec. 494.)

300. Vouchers for purchase by transfer.-All vouchers for services rendered or supplies furnished by one department, bureau, or office to another must be transmitted through this office to the Auditor for the Interior Department for settlement and must not be paid by disbursing officers.

CASH

301. Cash payments.-As hereinabove stated, payments must be made by check whenever practicable. To cover cases where it is impracticable to make payment in this manner it is provided by Treasury circular No. 102, dated December 7, 1906, that any disbursing officer may draw his check in favor of himself, or "order." for such amount as may be necessary (1) to make payments of amounts not exceeding $20, (2) to make payments at a distance from a depositary, and (3) to make payments of fixed salaries due at a certain period, but in the first and last named cases the check must be drawn not more than two days before the payments become due.

302. Cash receipts.-Where payment by check is not practicable and payments are made in cash-that is, currency-the payment must be evidenced by a cash receipt (Form 4-665c) or a receipt substantially the same in form acknowledging receipt from the particular disbursing officer in whose account the voucher appears, in his official capacity (disbursing clerk, special disbursing agent, surveyor general, etc.), on a specific date, a sum therein written in words, in full payment of a definitely indicated voucher. Cash receipts must be signed by the payee in whose name the voucher is stated, or, if an officer or agent receipts for his principal, evidence of his authority to receive the money and receipt therefor must accompany the voucher or be on file with the Auditor. There is no authority for cash payments except where the delivery of the receipt is simultaneous with the payment.

ABSTRACT OF EXPENDITURES

303. Expenditures to be listed.-Every item of expenditure for which a disbursing officer claims credit must, as hereinabove indicated, be supported by a voucher properly stated and certified; and every such item must be listed in an abstract of expenditures (Form 4-104), in which, under a single series of numbers running through the entire fiscal year, vouchers will be listed in numerical order without reference to the character of service or appropriation chargeable, the voucher numbers and names of payees being shown in columns indicated and the amounts chargeable to the several appropriations distributed in the proper columns.

304. What items to include.-A distinction may here be noted between payments made by an employee from personal funds and pay