beyond the amount of money previously appropriated for said service during such year. (Act Mar. 3, 1875; 18 Stats., 450.)

280. Borrowing from one appropriation for the benefit of another, or making expenditures in excess of available appropriations, is prohibited by law. Hence no expenditure must be made for any purpose in excess of the amount standing to the agent's credit under the particular appropriation to which the expense is chargeable. (Secs. 3678, 3679, 3732, R. S.)

281. No person, at his own option, can create a legal claim against the United States by advancing his own private funds, or borrowing money for disbursements.

MISCELLANEOUS RECEIPTS.

282. Funds derived from miscellaneous sources are divided into four classes, viz:

CLASS I.

283. Money not available for any purpose whatever, but to be covered into the Treasury on account of "proceeds of Government property," as required by sections 3617 and 3618, Revised Statutes.

284. This class embraces all money derived from—

1. Rent of Government buildings.

2. Sale of buildings or other property belonging exclusively to the Government, except such as may be condemned by a board of survey. (See sec. 454.)

285. The aggregate amount of funds of Class I coming into an agent's hands during a quarter must be deposited to the credit of the United States at the end of such quarter.

CLASS II.

286. Money to be carried back to the appropriation from which originally taken, to be again expended for the benefit of the Indian service.

287. This class embraces all money derived from

1. Sale of subsistence to employees, as provided in section 437.

2. Sale of forage purchased from regular appropriations.

3. Sale of hides of cattle purchased for subsistence of Indians. 288. Funds of Class II must be deposited to the credit of the United States at the end of each quarter, except money derived from sale of hides, which may be held until the end of the fiscal year and then deposited with other funds to be returned to the Treasury

CLASS III.

289. Money to be deposited in the Treasury in accordance with the act providing that the proceeds of all pasturage and sales of timber,

coal, or other products of any Indian reservation, which are not the result of Indian labor, shall be covered into the Treasury for the benefit of the tribe, under such regulations as the Secretary of the Interior shall prescribe. (Act Mar. 3, 1883; 22 Stats., 590.)

290. This class embraces the following items:

1. Proceeds of sale of all products of reservations not the result of Indian labor.

2. Proceeds of tax for grazing on reservations.

3. Proceeds of right of outsiders to cut hay.

4. Proceeds of right of way for cattle herds across reservations. 5. Proceeds of dead timber cut on reservations by persons other than Indians.

291. The net funds realized from the sources named in the preceding section must be deposited to the credit of the United States at the end of each quarter. The necessary expense for labor, sale, collection, etc., when authorized, must be defrayed from said receipts.

292. Each deposit of funds of Class III must be accompanied by a statement showing the tribes or bands to which the several sums belong, and at proper time the agent should make such recommendations as to the manner of expenditure for the benefit of the Indians as he may deem best.

293. Funds of this class are available for expenditure for the benefit of the Indians under the act of March 3, 1887, viz:

The Secretary of the Interior is hereby authorized to use the money which has been or may hereafter be covered into the Treasury under the provisions of the act approved March 3, 1883, and which is carried on the books of that Department under the caption of "Indian Moneys, Proceeds of Labor," for the benefit of the several tribes on whose account said money was covered in, in such way and for such purposes as in his discretion he may think best, and shall make annually a detailed report thereof to Congress.

CLASS IV.

294. Money not to be covered into the Treasury, but to be retained by the agent subject to expenditure when authorized by the Secretary of the Interior for the sole benefit of the Indians from whose labor it was derived.

295. This class embraces all receipts from

1. Sales of articles manufactured by Indian pupils in manual and training schools.

2. Sale of stock, produce, etc., raised at Indian schools and of hides obtained from the increase of cattle belonging to agency and school herds.

3. Sale of surplus timber cut by Indians for the purpose of clearing land for cultivation.

4. Sale of dead and down timber prepared for market by Indians. 5. Fines imposed by Indian courts.

6. Sale of property condemned as unserviceable by boards of survey. 7. Sale of property under the act which provides "that at any of the Indian reservations where there is now on hand Government property not required for the use and benefit of the Indians at said reservations, the Secretary of the Interior is hereby authorized to move such property to other Indian reservations where it may be required, or to sell it and apply the proceeds of the same in the purchase of such articles as may be needed for the use of the Indians for whom said property was purchased; and he shall make report of his action hereunder to the next session of Congress thereafter." (Act July 13, 1892, 27 Stats., p. 145.)

296. At the end of each quarter, or oftener, the agent must report to the Indian Office the amount of this class of funds on hand and the sources whence it was derived; and he may, as circumstances require, make such recommendations for expenditures therefrom as in his opinion will be for the best interest of the Indians and the service.

297. The foregoing may fail to state every source from which "miscellaneous" funds may come into an agent's hands, but it is believed to be sufficient to indicate the class to which any belong. If uncertain, however, as to any of his receipts, an agent should apply to the Indian Office for instructions in time to render his quarterly accounts properly.

298. Miscellaneous funds of all classes must be taken up on the regular account current, and every expenditure therefrom must be properly authorized and vouched for. (See sec. 242.)

299. The sources from whence these funds are derived must be stated on the account current.

300. Receipts for all articles sold must accompany the account, supported by the certificate of the buyer and agent to the effect that the prices were the highest obtainable in the market at the time and place of sale.

INDIVIDUAL INDIAN MONEYS.

301. Moneys coming into the hands of agents for rents, leases, and sales of property belonging to individual Indians will be designated as "individual Indian moneys. They are not to be covered into the United States Treasury, but accounted for as other funds, and paid, upon proper vouchers, directly to the Indians to whom they belong. (See sec. 348.)

TRAVELING EXPENSES.

302. Except where otherwise provided by law the expenses of all officers, employees, and other persons, when traveling on duty or other public business in the Indian Service, will be confined to the "actual and necessary traveling expenses," usual and essential to the ordinary

comfort of travelers, and will embrace the following items of expenditure, viz:

1. Fares upon railroads, steamboats, packets, or other usual modes of conveyance.

2. Hire of special transportation, either by land or water, when there are no regular means of conveyance.

3. Ferriage, tolls, and horse keeping, when transportation is hired. 4. Street-car, omnibus, or transfer-coach fare to and from depots and hotels, and, when there are no such conveyances, moderate and necessary hack hire, not exceeding the legal rates; also baggage fees to porters and expressmen. Items for hack hire and porterage require explanation as to the distance and necessity for the same.

5. Sleeping-car fare for one double berth for each person; parlorcar seat or customary state-room accommodation on boats, steamers, etc.; and reasonable fees to porters on sleeping cars, parlor cars, boats and steamers.

6. Hotel expenses (board and lodging), not exceeding $5 per day, when the detention is incident to or necessary for the performance of the duties for which the travel is ordered: Provided, That under unusual circumstances a greater amount, not to exceed $8 a day, may, with the special approval of the Secretary of the Interior, be allowed. Hotel bills must show the regular per-diem rate for board and lodging, together with the dates and number of days charged for.

7. Necessary meals, en route, but for no other items of refreshment than the ordinary food provided for travelers. No charge will be allowed for hotel bills when the detention is unnecessary for the execution of the orders under which the journey is performed, nor for meals furnished on steamers or other means of conveyance which are included in the charge for fare. Charges for meals must be itemized by meal. Subvouchers for meals only are not required to be furnished. 8. Reasonable charges for laundry work and baths when the travel continues for a week or more.

9. The legal rate for an affidavit can be charged in an account, when required, at the rate paid in the State where taken.

303. Travel on limited trains will not be allowed except when absosolutely necessary and when specially directed by the Secretary. When unusual routes or expensive means of transportation are charged for, explanatory certificates, setting forth the necessity for the same, must accompany the accounts, and, if approved by the head of the Department, such charges will be allowed. All persons are required to travel by the shortest and most direct route.

304. Charges for telegrams must be accompanied by a copy of the telegram showing the number of words. Only Government rates will be allowed. Charges for telephone service will be allowed, provided a statement is furnished of places to and from, and time occupied.

305. Every officer or other person traveling, as above indicated, will keep a memorandum of the expenditures herein allowed, noting each item upon its being made and will make affidavit that the different charges in detail have been taken from and verified by his memorandum; that they are correct and just; that the amount charged was actually paid; that no part of the journey was made under a free pass on any railway, steamboat, or other public conveyance; that the number of days charged for were necessarily consumed in unavoidable delays incident to travel, and in the performance of the duty ordered or service rendered, and that the journey was performed with all practicable dispatch by the most direct route.

306. Subvouchers, properly receipted, will be required for livery hire, feed or stabling of horses, services or board of drivers or guides, express, telegraph, or telephone messages, and all miscellaneous expenditures where the total sum amounts to one dollar or more, except for meals and where it is clearly shown to have been impracticable to obtain such receipts, in which case a statement to that effect must be included in the affidavit required by the preceding section.

307. Subvouchers for traveling expenses may be taken singly, and copies made for file with the duplicate and triplicate accounts. The originals, however, must invariably accompany one of the sets forwarded to the Indian Office.

308. Payments will not be made for travel over land-grant or bondaided railroads by disbursing officers. Persons making such travel will, upon application to the Department, be furnished with the necessary transportation requests to journey over said roads. An officer or other person traveling on duty or public business over any such railroad will exhibit his request for transportation to the proper officer of the railroad company, and on receiving the requisite order therefor will give the company the necessary voucher for the amount of the fare.

309. The railroads above referred to are as follows, viz: