their accounts, and will not commit the United States to the payment of local rates for any portion of the through transportation. Such bills will indicate the point of original departure and ultimate destination of the freight transported.

1148. In the absence of the consignee or on his failure to receipt, the officer receipting will certify that he is duly authorized to do so, and why the consignee does not receipt. Clerks and agents are not authorized to receipt bills of lading unless the stores are consigned to them or to their care. 1149. In case of loss or damage to property while in possession of the carrier, the bills of lading will not be receipted until such loss or damage is decided upon and the responsibility therefor fixed, except that when the loss or damage has been ascertained and the responsibility fixed without the action of a board, the bill may be receipted and an indorsement made thereon stating the kind of property lost or damaged, its weight or measurement, its full value including cost of transportation, and the name of the company or party responsible therefor. When a receipted bill of lading is demanded by the carrier, it may be receipted by the receiving officer after noting thereon the loss or damage which is apparent, and adding that final settlement will await the action of a board of survey. All the indorsements of the receiving officer on the original bill of lading will be put upon the duplicate.

1150. Payment will be made on the original bill of lading properly receipted and accomplished, but not until the duplicate has been received by the paying officer, except as provided in the following paragraph.

1151. In case of loss or destruction of one part of the bill of lading, the paying officer, after satisfying himself of the fact, will report it to the Quartermaster-General with recommendation as to payment.

1152. In case both parts of the bill of lading have been lost or destroyed, the shipping officer, upon the application of either the carrier, the consignee, or the paying officer, will issue a certificate in duplicate, in the prescribed form. This certificate may be given by the officer in charge of the records of the post or depot, although he may not have made the shipment. Entry should be made in the shipping book of the loss of both parts of the bill of lading, and of the fact that the certificate has been issued. The certificate will be forwarded to the consignee, who will indorse thereon his certificate as to the receipt of the property and its condition. If a board of survey has acted on the shipment, he will attach a copy of the proceedings to the certificate.

1153. A shipping officer will give his certificate only when necessary to enable the carrier to receive payment, and not until he has satisfied himself, by correspondence with the officer to whom the stores were shipped and the officer designated to make payment, that neither part is in their possession. He will also require the affidavit of the carrier, stating that neither part of the bill of lading is in his possession nor can be traced by him, and if subsequently found that he will make no demand thereon, but will at once surrender it to the United States. Upon this evidence, and with the authority of the Quartermaster-General, payment may be made for the service. In case either or both parts of the bill of lading should subsequently be recovered by the shipping officer, he will note the fact in the shipping book and forward the same to the Quartermaster-General.

12851 A R-11

1154. Officers will satisfy themselves of the loss of the original bill of lading before they surrender the duplicate to the carrier. If lost while in the possession of an officer, his certificate will be sufficient.

1155. In case of the loss of a bill of lading while stores are in transit, railroad companies are requested to forward them to destination, taking such receipts as they may deem necessary to show delivery to connecting lines. They will present these receipts instead of the bill of lading to the disbursing quartermaster, who, after having satisfied himself of their correctness, will make payment as directed in paragraph 1158.

1156. Payment in case of loss of either or both parts of a bill of lading will be promptly reported to the Quartermaster-General by the disbursing officer, who will give description of bill of lading, or certificate, and voucher on which payment is made.

1157. To insure prompt delivery of stores in the absence of both parts of the bill of lading, the consignee may give to the carrier a receipt for the stores actually delivered, which will state that it is given because the bill of lading has not come to hand. The receipt will be recovered and destroyed by the officer who issued it, on the recovery of the bills of lading, or when the certificate provided for in paragraph 1152 shall have been given.

1158. Payment for transportation will be made to the last carrier, unless otherwise provided in the bill of lading, and only for the quantity of stores delivered at destination, except that in case of loss of weight from natural shrinkage en route, the weight shipped, as shown in bill of lading, will be paid for, provided the packages are delivered intact. The payee will be held responsible for all loss or damage to stores while in transit (unless relieved by a board of survey), and such loss or damage will be deducted in making settlement for the service.

1159. Officers in settling accounts for transportation, or forwarding them to the Quartermaster-General for settlement, will obtain from the companies or lines employed authentic and official lists of tariffs in force at date of service, and will attach to the first account so settled or forwarded two copies thereof (one for the use of that office and one for the Treasury), and thereafter, as each account is settled or forwarded, will refer to said lists as long as they are in force. When current rates are charged, a certificate of the proper agent of the line or company performing the service should be appended to the account, setting forth that such rates were the current and lowest rates charged the public at the time the service was rendered. When charges such as drayage, wharfage, tolls, etc., are made as part of an account, they will be fully and separately set forth in the voucher.

1160. When public tariffs do not include the specific articles shipped, the rates and classification of articles analogous thereto will govern. If articles analogous can not be found in the tariff lists, the companies will be requested to classify the articles transported.

Land Grant and Bond Aided Railroads.

1161. General orders will be issued containing full information as to land grant and bond aided railroads, and directing the mode of stating and rendering accounts of such roads for military transportation.

1162. Quartermasters will be designated to receive and prepare the accounts of these railroad companies.

CLOTHING AND EQUIPAGE.

1163. A table showing the price of clothing and equipage for the Army, the allowance of clothing in kind to each soldier for each year of his enlistment, and his clothing money allowance for each year and day thereof, also the allowance of equipage to officers and enlisted men, will be published in orders.

1164. Estimates of clothing and equipage will be made quarterly as follows: On January 1 for a supply to last until June 30; on April 1, until September 30; on July 1, until December 31; on October 1, until March 31. Each company or detachment commander will prepare these estimates on the prescribed form and forward one copy to the post commander at the beginning of the period for which the estimate is made. They will be based on the authorized strength of the command and will show the quantities and sizes of the articles required and of those on hand.

1165. The post commander, after careful revision of these estimates, will cause the quartermaster to consolidate them and add such articles as may be needed for post purposes for the same period. Company or detachment estimates will be retained in the office of the quartermaster for the information and guidance of those concerned.

1166. The quartermaster will forward, through the regular channel, two copies of the consolidated post estimates to the chief quartermaster of the department, accompanied by a statement showing the articles of clothing (specifying sizes), equipage and materials on hand at the post in excess of the requirements of the service for the period covered by the estimate. Chief quartermasters will report to the Quartermaster-General any unnecessary accumulation of clothing or equipage at a post.

1167. After revision and approval of the post estimates at department headquarters, the chief quartermaster will forward the same so as to reach the Quartermaster-General's Office not later than February 1, May 1. August 1, and November 1, respectively.

1168. If at the time estimates are prepared it be known that any of the troops are to change station, their estimates will not be included in the post estimates, but will be forwarded separately. The new station to which the supplies should be sent will be stated.

1169. Should the quantity of clothing and equipage supplied upon the periodical estimates prove inadequate, a special estimate in duplicate giving reasons therefor should be made and forwarded through proper channels to the Quartermaster-General.

1170. Officers of the recruiting service will, prior to the beginning of each quarter, forward estimates for a three months' supply of clothing and equipage to the Adjutant-General of the Army, who, after revision, will transmit them to the Quartermaster-General. These estimates should be made in duplicate and be accompanied by a list of such articles as may be on hand and not required for use during the period estimated for.

1171. Clothing and equipage required by the Engineer Battalion and ordnance detachments will be estimated for at the dates and for the periods indicated in paragraph 1164. The estimates will be made in duplicate and forwarded to the chiefs of the respective corps, who, after revision, will transmit them to the Quartermaster-General.

1172. After the clothing and equipage are received at a post, the quartermaster will make issues in such quantities and at such times as the company or detachment commanders may require and as may be approved by the post commander. No issues of garments of larger sizes than are actually needed will be made for the purpose of altering them into smaller sizes.

1173. All officers making estimates or requisitions for clothing and equipage will conform to regulations and orders fixing allowances. The following tables show the proportion of sizes to each hundred of the articles:

The sizes furnished require very little, if any, alteration, and estimates should be made as near the exact requirements of the men as possible.

1174. Should any of the sizes of clothing specified in the foregoing paragraph prove inadequate, measurements stated upon prescribed blanks will be forwarded with the estimate for the garments. A certificate that the enlisted man for whom such clothing is intended can not be fitted with the sizes of clothing furnished should accompany each requisition. Additional cost of manufacture, as given in annual price list, will be charged in each

case.

1175. Unmade uniform coats, blouses and trousers will be supplied for issue in special cases to enlisted men at cost of materials. They will be obtained from the Quartermaster's Department in the same manner as other articles of clothing, and it is made the duty of commanding officers to see that this clothing, when made, conforms strictly to standard patterns. The materials for each coat, blouse, or pair of trousers, with the buttons, thread, needles, and all necessary trimmings, will be rolled in a bundle, which will be securely fastened and marked with the size of the garment.

1176. When unmade articles of clothing received by officers at military posts are found to be incomplete but otherwise in good condition, they will not be submitted to an inspector for condemnation, but will be turned over to the nearest manufacturing depot to be completed; or a requisition for the missing parts may be made.

1177. The clothing estimated for by each company or detachment commander should, as a rule, be held subject to its wants, but in case of need it may be otherwise issued, and the quartermaster will then call for a sufficient quantity to replace it if necessary.

1178. When clothing is required, a schedule enumerating the articles needed by each man and the money value of each article will be prepared by the company or detachment commander on the prescribed form. This schedule approved by the commanding officer will be sent to the quartermaster, and when the clothing is ready for issue the commander of the organization will be notified. Issue will be made by the quartermaster in the presence of a disinterested commissioned officer, who will witness the signatures of the soldiers upon the schedule, and this will be returned to the commander of the organization, with the certificate of the quartermaster that the articles specified have all been issued. The number of each article and the total value of all the articles issued to each organization will be entered by the quartermaster upon duplicate abstracts of issues. The aggregate money value of all the articles issued must agree exactly with the aggregate value of issues to individuals, and the witnessing officer will make this verification of the accuracy of the schedule before certifying to the correctness of the entries upon the abstract.

The commander of the organization and the witnessing officer will both certify on each copy of the abstract that the issues were made as stated in schedule and abstract, and that the money value of the issue to each man has been entered in the clothing book. These entries in the clothing book, with date of issue and name of quartermaster, will be attested by the witnessing officer. The abstract certified as required above, signed by the quarterinaster and approved by the commanding officer, will be the voucher for dropping clothing from the return.

1179. At ungarrisoned or isolated stations where it is impracticable to have the issue witnessed as required by paragraph 1178, the unwitnessed receipts of men for clothing issued to them will be vouchers to the returns of the issuing officer accompanied by his certificate that he has charged on their clothing accounts the money value of the articles issued or has notified the proper officer to make such charge.

1180. Each soldier's clothing account will be kept by the company commander in the company clothing book. The account will show the money value of the clothing received by the soldier at each issue, and his receipt therefor will be taken in the book.

1181. Company and detachment commanders will settle the clothing account of every enlisted man of their respective commands six months after the date of his enlistment, and thereafter on June 30 and December 31 of each year. The entire amount found due the United States for the periods embracing the dates of settlement will be charged to the soldier upon the muster and pay rolls. The money allowance of clothing for the first year will be allotted by half years.

1182. The balance due the soldier at either of these dates will be credited to him upon the company clothing book. It will not be placed upon the muster and pay rolls, but the final balance due at date of discharge will be entered upon the final statements. In case of transfer, the balance due the soldier or the United States will be entered on the descriptive list. All balances of this character will be stated in words and figures.