officers as equivalent to the vouchers necessary to the proper settlement of an account.-[Dec. 2d Comp., vide R. S., § 225.]

1659. When originals cannot be furnished, copies duly certified as true by a disinterested officer may be accepted. If no other officer than the payor or payee is at the post when payment is made, both must certify to that fact, and also to the correctness of the copy.[Dec. 2d Comp.]

1660. When vouchers are not sent with the account to which they belong, but are rendered with a subsequent account, an explanation must be made as to why they were not produced with and included in the proper account.-[Dec. 2d Comp.]

1661. All officers are forbidden to give or take any receipt in blank for public money or property; but in all cases the voucher shall be made out in full, and the true date, place, and exact amount of money, in words, shall be written out in the receipt before it is signed.-[Regs. 1863, ¶ 997.]

1662. When a signature is not written by the hand of the party, it must be witnessed, the witness to be a commissioned officer, when practicable.-[Regs. 1863, ¶¶ 998, 1342.]

1663. The signature to the receipt, and the name of the person or business firm as entered at the head of an account, must be literally alike. When payment is made to an "attorney" he will be required to sign the receipt with the name of the principal, adding the words "by his (or her) attorney in fact," signing his own name thereafter.-[Regs. Subs. Dept.]

1664. No officer will pay any claim or account presented through agents or collectors, except on a regular power of attor ney, which instrument must accompany the account. When an account is presented in person by an individual who is not known to the disbursing officer, the latter will require such evidence of identity as will secure the Government as well as himself against loss.-Regs. Subs. Dept.]

1665. Disbursing officers are not allowed to issue vouchers, which act as due bills against the United States, for unpaid accounts, excepting only a certified statement of personal services and of wages due may be given to an employé discharged, and not paid at time of discharge, for want of funds.-[G. 0.77, 1873; G. O. 15, 1878.]

1666. All payments by disbursing officers on account of the United States must be made in checks upon their deposits in a public depository, in lawful coin or in United States notes.-[ Circ. Treas. Dept., Oct. 22, 1861; G. O. 92, 1861.]

1667. In all cases of contracts for the performance of any service, or the delivery of articles of any description, for the use of the United States, payment shall not exceed the value of the service rendered, or of the articles delivered previously to such payment. [R. S., § 3648.]

1668. Disbursing officers, when they have the money, shall

pay cash, and not open an account. Heads of Bureaus shall take care, by timely remittances, to obviate the necessity of any purchases on credit.-[Regs. 1863, ¶ 1008.]

1669. When disbursing officers draw checks or drafts in payment of accounts on funds placed to their credit with assistant treasurers or other depositaries of the United States, they will note upon the receipt taken for such payment the number, date, and amount of the check or draft given in payment, and designate the assistant treasurer or depositary upon whom it is drawn. The same rule will be observed in regard to invoices of funds transferred.-[G. O. 4, 1866; G. O. 15, 1878.]

1670. No person in the military service whose salary, pay, or emoluments are fixed by law or regulations, shall receive any additional pay, extra allowance, or compensation in any form whatever, for the disbursement of public money, or any other service or duty whatsoever, unless the same shall be authorized by law, and explicitly set out in the appropriation.-[R. S., §§ 1764, 1765; Regs. 1863, ¶ 1003.]

1671. No moneys appropriated for contingent, incidental, or miscellaneous purposes shall be expended or paid for official or clerical compensation, except payment for services provided for in the annual appropriations for incidental expenses of the Quartermaster's Department.-[R. S., § 3682.]

1672. No officer has authority to insure public money or property. [Regs. 1863, ¶ 1014.]

1673. Disbursing officers are not authorized to settle with heirs, executors, or administrators, except by instructions from the proper Bureau of the War Department, upon accounts duly audited and certified by the proper accounting officers of the Treasury.[Regs. 1863, ¶ 1015.]

1674. When an officer is relieved from duty in a Staff Department at any station he shall certify the outstanding debts to his successor, and transmit an account of the same to the head of the proper Bureau. Unless otherwise ordered, he will turn over his public money and property, and the books and papers appertaining to the service from which he is relieved, to his successor.-[Regs. 1863, 1009.]

RULES FOR COMPUTATION OF TIME.

1675. The following rules for computation of time will be observed, when applicable, in payment for services, &c.:

1. For any full calendar month's service at a stipulated monthly rate of compensation (or yearly rate, if paid in regular monthly or bimonthly installments), payments 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, whether the

calendar length be 28, 29, 30, or 31 days, and pay allowed accordingly.

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 in payments.

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, both together less than a whole month, as from August 21 to September 10, the time will be determined thus: August 21 to 30, inclusive (ignoring 31st), ten days; from September I to 10, inclusive, ten days-making the time allowed twenty 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, ten days; but when the service commences on the last day of February, only one day will be allowed in that month. 7. 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.

8. When service is rendered from one given date to another, the account must state clearly whether both dates are included.-[ Circ. 2d Comp., March 1, 1864; G. O. 33, 1870.]

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ARTICLE LXXVII.

PROPERTY ACCOUNTABILITY.

1718. No contract or purchase on behalf of the United States shall be made, unless the same is authorized by law or is under an appropriation adequate to its fulfillment, except in the War and Navy Departments, for clothing, subsistence, forage, fuel, quarters, or transportation, which, however, shall not exceed the necessities of the current year.-[R. S., § 3732.]

1719. All property, whether paid for or not, which comes into the possession of an officer, must be taken up on his return, and accounted for. When possible, report should be made to whose account the property is to be credited. (Forms Nos. 28 and 29.)— [Regs. 1863, ¶¶ 1013, 1274.]

1720. No officer making returns of property shall drop from his return any public property as worn out or unserviceable until it has been condemned, after proper inspection, and ordered to be so dropped.-[Regs. 1863, ¶ 1033.]

1721. An officer issuing stores shall deliver or transmit to the receiving officer an exact list of them in duplicate invoices, and the receiving officer shall return him duplicate receipts; and their property returns must show the transaction. The issue of Ordnance stores on memorandum receipts is forbidden.-[Regs. 1863, ¶ 1034; G. O. 47, 1876.]

1722. When officers to whom public property is sent refuse to receipt for it, the officer who invoices it should report the facts to his proper commanding officer, and ask redress. Copies of all papers relating to the case will be filed with the officer's return.-[Regs. Ord. Dept.]

1723. When public property is received by any officer, he will make a careful examination to ascertain its quality and condition, but without breaking packages until issues are to be made, unless there should be cause to suppose the contents defective; and in any of the cases supposed in paragraph 1725, he will apply for a Board of Survey for the purposes therein set forth. If he deem the property unfit for use, and that the public interest requires it to be condemned, he will, in addition, report that fact to the commanding officer, who will make, or cause to be made, a critical inspection of it, according as he may be commander of a post only, or have a higher command. If the inspector deem the property fit, it shall be received and used. If not, he will forward a formal inspection report to the commander empowered to give orders in the case. The same rule will be observed, according to the nature of the case, with reference to property already on hand. The person accountable for the property, or having it in charge, will submit an inventory, which will accompany or be embodied in the inspection report, stating how long the property has been in his possession, how long in use, and from whom it was received. The inspector's report will state the exact condition of each article, and what disposition it is expedient to make of it: as, to be destroyed, to be dropped as being of no value, to be broken up, to be repacked or repaired, or to be sold. The inspector will certify on his report that he has examined each article, and that its condition is as stated. If the commanding officer, who ordinarily would be the inspector, is himself accountable for the property, the next officer in rank present for duty will act as the inspector. The authority to inspect and condemn will not, without special instructions, be exercised by commanding officers of arsenals with reference to ordnance and Ordnance stores, but only in regard to other unserviceable supplies.-[Regs. 1863, ¶ 1022.]

1724. The words "but without breaking packages until issues are to be made," contained in the foregoing paragraph, will not be construed as prohibiting the breaking of packages of arms and other Ordnance stores, except only such as are hermetically sealed, like oils, paints, &c. The responsibility for non-examination of all other Ordnance stores must rest with the receiving officer, and his

receipts for stores will be conclusive as to his responsibility.— [G. O. 2, 1875.]

1725. When property has become damaged or unserviceable in transit, in store, or in original packages, or under any other circumstances, so that an immediate ascertainment and record of the facts should be made, the commanding officer on the spot, if the services of an inspector are not available, may order a Board of Survey to collect the facts, whose report will be handed to the inspector charged with the investigation, upon his arrival.—[ Circ. War Dept., Nov. 2, 1868.]

1726. When property is condemned and directed to be turned in to an arsenal or depot, care must be used in packing to prevent it from becoming more unserviceable by injury in transportation.[G. O. 55, 1875.]

1727. When packages of military supplies are opened, for the first time, after coming into possession of an officer of the Army, he, or some other commissioned officer, shall be present at the opening, and shall verify the contents by actual weight, count, or measurement, as the case may require, and make a written report to the post commander as to the quantity, quality, and condition of the articles so inspected.

If the officer accountable for the property be present and make the report, he will secure the attendance of one or more civilians, or enlisted men, to make the affidavits required by law in cases of deficiency and damage.

If, on account of deficiency in, or damage to, the articles invoiced, a Board of Survey is convened, the post commander will turn over to it the report made to him by the examining officer. When sworn to, such report may be filed with the proceedings as evidence.

At arsenals and depots where there are persons whose especial duty it is to receive and issue public stores, the reports herein required may be made by them instead of officers of the Army.— [G. O. 79, 1873.]

1728. When an officer to whom stores are forwarded has reason to suppose them miscarried, he shall promptly inform the issuing and forwarding officer, and the Bureau of the Department to which the property appertains.-[Regs. 1863, ¶ 1035.]

1729. As far as practicable, every officer in charge of public property, whether it be in use or in store, will endeavor by timely repairs to keep it in serviceable condition, for which purpose the necessary means will be allowed on satisfactory requisitions; and property in store so repaired will be issued for future use. Public animals will not be condemned for temporary disease or want of condition, but may, by order of the commanding officer after inspection, be turned in for rest and treatment, if unfit for the service for which they are immediately required.—[ Regs. 1863, ¶ 1025.] 1730. It is the duty of all officers to guard the public property for which they are responsible by all means in their power.

When