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To the headquarters of a brigade, or of a regiment....
To the headquarters of a battalion serving separately from
regimental headquarters

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10 lbs.

10 lbs.

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12 lbs.

To the principal guard of each camp, or garrison. [Regs. 1863, 1205; G. O. 57, 1867; G. O. 17, 1870; G. O. 5, 1873.] 2185. The above issues will be made by the Subsistence Department on returns signed by the proper officer in charge of the guard, stable, headquarters, office, &c., and approved by the commanding officer, who will determine whether the whole or only part of the allowance shall be issued.—[G. O. 5, 1873.]

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2190. No volatile oils will be issued or used for illuminating purposes at military posts, and all varieties of coal-oils will be regarded as volatile within the meaning of this paragraph.-[G. 0. 17, 1870.]

2191. The foregoing paragraph shall not be so interpreted as to prevent the use of volatile oils by commissioned officers in their quarters; provided the Subsistence Department shall not be required to keep them as articles of sale or issue; and provided that all officers who use any such oils shall be responsible that every proper and reasonable precaution shall be taken against accident from their storage or use.-[G. O. 42, 1870.]

Salt and Vinegar.

2192. Two ounces of salt per week may be issued to each public animal; but twelve ounces per month may be allowed when in the opinion of commanding officers so much is necessary. The number of animals and the period for which the salt is drawn will be stated on each return and entered on the abstract (Form No. 38).-[Regs. 1863, 1205; G. O. 20, 1880.]

2193. Such vinegar as may be necessary, not exceeding two gallons per week to each hundred horses, may be issued to Cavalry commands, to mounted batteries, &c., for sanitary purposes (Form No. 38).-[Regs. Subs. Dept.]

SALES.

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2197. Subsistence stores may be sold to any department of the military service of the United States for public use, when the amount on hand will admit of it. Such sales to be at contract or invoice prices. [Regs. 1863, ¶ 1231.]

2198. When Subsistence stores can be safely spared without detriment to the troops, the commanding officer may authorize their sale, in small quantities, to Indian agents for issue to the Indians of their respective agencies. Such sales to be for cash on delivery, at cost, including all expenses, with ten per centum added.-[Regs. 1863, ¶ 1230.]

SALES TO OFFICERS AND ENLISTED MEN.

2199. The Subsistence Department is authorized to provide for sales to officers and enlisted men articles composing the Army ration, and such others as may be designated by the Inspector Generals of the Army. The Commissary General of Subsistence will from time to time furnish the proper officers with lists of such articles, and give instructions for procuring, selling, and accounting for them.— [Regs. 1863, ¶ 1229; G. O. 79, 1868; R. S., § 1144.]

2200. Subsistence supplies purchased as authorized are for the use of persons who purchase them, and must not be sold or bartered by them.-[G. O. 86, 1877.]

2201. Fresh vegetables may, on the written order of the Department Commander, be procured by the Subsistence Department in limited quantities for immediate use, for sale to companies at contract or invoice price, or for issue in lieu of any article of the ration of equal money value. Potatoes and onions, however, will be furnished only at posts where they cannot be cultivated or purchased at reasonable rates.-[Regs. Subs. Dept.; G. O. 122, 1874.] *

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2203. Lard and sperm oils, when on hand for issue, may be sold to officers and enlisted men.—[G. O. 51, 1879.]

2204. Sugar-cured hams and other articles which are purchased by actual net weight will be sold to officers and enlisted men by actual net weight at the time of sale, at invoice or contract prices, with ten per centum added.-[G. O. 80, 1879.]

2205. Smoking and chewing tobacco will be provided by the Subsistence Department for sale to troops at cost prices, the grade and quality to be fixed by the Commissary General.—[R. S., § 1149; G. 0.84, 1878.]

2206. Tobacco will be purchased by such Commissaries only as may be designated by the Commissary General of Subsistence. Depot and other Commissaries will obtain tobacco by making requisitions therefor on the officers from whom they draw other Subsistence stores.-[G. O. 64, 1866.]

2207. The troops will be supplied with tobacco once in each calendar month, on company returns of the prescribed form (Form No. 50).-[G. O. 64, 1866.]

2208. Not more than sixteen ounces of tobacco per man per month will be returned for or supplied. The tobacco returns (Form No. 50), in duplicate, duly signed and approved, will be presented

to the Commissaries by company commanders, who will receive and receipt for the total quantity of tobacco called for by the returns, and will deliver to the men the quantity set opposite their respective names, charging them with the cost on the next muster and pay rolls. Commissaries making issues will, after filling up the column of "cost," complete and sign the required indorsement on the tobacco returns, and return one copy to the company commander for file with the company records. At the close of each month, Commissaries will make duplicate abstracts of issues of tobacco of the prescribed form (Form No. 51), one of which will be retained, and the other, with its appropriate tobacco returns, will be forwarded with his monthly "Return of Subsistence Stores" to the Commissary General of Subsistence, by whom all tobacco returns will be promptly sent to the Paymaster General.-[G. O. 64, 1866.]

2209. The amount due from any enlisted man for tobacco sold to him shall be deducted from his pay in the manner provided for the settlement of clothing accounts.-[G. O. 84, 1878.]

2210. Officers will be charged by the Paymaster General with the cost of all tobacco receipted for by them on tobacco returns, and not charged by them against the proper enlisted men on the appropriate muster and pay rolls.-[G. O. 64, 1866.]

2211. At military posts where cigars cannot be purchased at reasonable prices, otherwise than through the Subsistence Department, they may be furnished by that Department upon the same requisitions, and purchased and accounted for in the same manner, as bas been prescribed for the purchase and sale of other Subsistence stores to officers and troops. Should the cost of the cigars applied for at any time exceed the amount of funds available for their purchase, they will not be furnished until money applicable to the object can be procured, and no special appropriation will be asked to carry out the provisions of this paragraph.-[G. O. 13, 1880.]

2212. An officer or a retired officer of the Army, on his certificate that they are for his personal or family use, or for an officers' mess of which he is caterer, may purchase from the Subsistence Department any articles, except forage for beef-cattle, denominated "Subsistence stores," paying cash therefor, on delivery, at cost price, with ten per cent. added. Enlisted men messing separately. may, on lists designating the quantities and approved by the commanding officers of their companies and posts, purchase Subsistence stores on the same conditions. The commanding officer will compare the certified lists with the Commissary's abstract of sales to officers and enlisted men (Forms Nos. 40 and 43), and if correct, so certify.-[Regs. 1863, ¶ 1229; Regs. Subs. Dept.; act of June 28, 1879, in G. O. 64, 1879.]

2213. Subsistence supplies may be sold to companies, detachments, and hospitals at cost price, not including cost of transpor

tation, upon the certificate of an officer commanding a company or detachment, or in charge of an hospital, that the supplies are necessary for the exclusive use of such company, detachment, or hospital. The commanding officer will compare the certified lists with the Commissary's abstract of sales to companies, detachments, and hospitals, and if correct, so certify.-[Act of May 4, 1880, in G. O. 38, 1880.]

2214. When an officer of the Army is absent from his family, any member thereof authorized by him may, in his name, make purchases as specified in paragraph 2212, upon his notifying, in writing, the Commissary at the place where the purchases are to be made, giving the name and designation of the person so authorized.-[Regs. Subs. Dept.]

2215. Subsistence stores may be sold to an officer, on credit, on his receipt for the articles and certificate that the stores are required for the use of himself and his family (Form No. 63).

2216. "Abstracts of sales to officers on credit" (Form No. 41) will be made in duplicate-one to accompany the return of Subsistence stores to the Commissary General of Subsistence, and the other to be filed with the retained copy of the same return. A "Statement of dues to the Subsistence Department from officers for Subsistence stores sold to them on credit" (Form No. 42) will be made in duplicate-one copy to be attached to the copy of the "Abstract of sales to officers on credit" which accompanies the return of Subsistence stores to the Commissary General of Subsistence, and the other copy to be attached to the retained copy of the same abstract.

2217. Every officer purchasing Subsistence stores on credit shall, at the end of the month in which the purchase is made (or earlier if the selling officer ceases to perform Subsistence duty, or the purchasing officer leaves the post or station), be furnished by the Commissary with a certified bill (Form No. 69) showing the articles and quantities, the prices, and the total money-value of the stores purchased.

2218. Every officer who purchases Subsistence stores on credit shall enter on his pay-account, for the month in which such purchases are made, the amount of his indebtedness therefor to the Subsistence Department, as shown by the certified bill or bills furnished him under the provisions of the preceding paragraph. The amount of each bill will be separately entered on the pay-account, thus: "Deduct dollars and cents, the amount due the Subsistence Department for stores purchased on credit, at Fort in the month of Regt. of

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The total amount of such entries shall be withheld when the payaccount is paid upon and taken up by a Paymaster.

2219. Any officer purchasing Subsistence stores on credit who shall fail to enter the amount of his indebtedness on his payaccount, as herein directed, shall be reported to the Secretary of

War, who, if not satisfied with the explanation given, will cause the officer so failing to be brought before a Court-Martial, under the first section of the act approved March 2, 1863 (60th Article of War).

2220. Subsistence stores may be sold to enlisted men on credit for their own use, on written permits (Form No. 70) signed by their respective company commanders, and approved by the commanding officer of the post or station; but such permits shall not be given to any enlisted man in excess of the amount of unincumbered pay then due him, nor in any month in excess of the amount of his monthly pay. The permits will, as a rule, be made monthly, and for all of the enlisted men of a company who desire to purchase stores on credit. Post commanders will designate a special time for the enlisted men of each company to receive their stores, and establish such other rules as they may deem necessary to economize labor and secure accuracy in delivering the stores and making up the abstracts, statements, &c., accounting therefor.

2221. "Abstracts of sales to enlisted men on credit" (Form No. 44) will be made in duplicate-one copy to accompany the return of Subsistence stores to the Commissary General of Subsistence, and the other to be filed with the retained copy of the same return. A "Statement of dues to the Subsistence Department from enlisted men for Subsistence stores sold to them on credit" (Form No. 46) will be made in triplicate, at the end of each month (or earlier if the officer ceases to perform Subsistence duty, or the company leaves the post or station), for each company to the enlisted men of which sales on credit have been made-one copy to be filed with the "Abstract of statements of dues to the Subsistence Department from enlisted men for stores sold to them on credit" (Form No. 45); one copy to be filed with the retained copy of the same abstract, and the third copy to be delivered by the Commissary to the commander of the company, who shall file it with the company records. The officer commanding the company at the period of the next muster will be held responsible that each enlisted man shall be charged on the muster and pay rolls with the value of the stores reported on the statement furnished by the Commissary; and if it happen that such rolls are not paid upon, the charges shall be continued on succeeding regular muster and pay rolls till the same are paid upon and taken up by a Paymaster.

2222. All amounts withheld under the provisions of preceding paragraphs will be promptly transferred to the senior disbursing Commissary present, or at the Paymaster's station-the Paymaster giving the Commissary duplicate invoices (Form No. 3), and taking his receipt on each pay-account, or pay-roll, for the amount withheld thereon and transferred. The invoices shall set forth each pay-account (by name of officer and period) and pay-roll (by company, regiment, and muster period), and the amount collected thereon.

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