Sugar and cof fee ration to be

issued weekly.

July 5, 1838, c.

586. The ration of sugar and coffee, where issued in kind, shall, when the convenience of the service permits, be is

162, s. 17, v. 5, p. sued weekly.

258.

Sec. 1148, R. S.

Credit sales.

July 28, 1866, c.

PURCHASES AND SALES OF SUBSISTENCE STORES.

587. The officers of the Subsistence Department shall 299, s. 25, v. 14, p. procure, and keep for sale to officers and enlisted men at Sec. 1144, R. S. cost prices, for cash or on credit, such articles as may, from

336.

time to time, be designated by the inspectors-general of the Army. An account of all sales on credit shall be kept, and the amounts due for the same shall be reported monthly to the Paymaster-General.

OTHER ISSUES OF SUBSISTENCE STORES.

The following issues are made when necessary for the public service: a

1. Candles, when oil for illuminating purposes is not furnished by
the Quartermaster's Department:

Lbs.

To beadquarters of a department, per month

To headquarters in the fleld—

a The issues are made on ration returns signed by the officer in charge and issues ordered by the commanding officer, the latter determining what quantities within the limits above prescribed shall be issued. Candles, salt, vinegar, and flour for the above purposes are entered on the ration returns and on the abstract of issues in terms of rations, lantern candles in pounds, and matches in boxes, The returns and abstracts show for what places the candles are intended and the number of animals and period for which salt and vinegar are drawn, giving the troop, battery, etc., to which they belong. (Par. 1265, A. R., 1895.)

Sales to be made at cost.

588. That hereafter all sales of subsistence supplies to officers and enlisted men shall be made at cost price only; July 5, 1884, v. 23, p. 108. and the cost price of each article shall be understood, in all cases of such sales, to be the invoice price of the last lot of that article received by the officer making the sale prior to the first day of the month in which the sale is made.1 Act of July 5, 1884 (23 Stat. L., 108).

Sales of rations.

Mar. 3, 1865, c.

497.

589. Commissioned officers of the Army, serving in the field, may purchase rations for their own use, from any 81, s. 5, v. 13. p. commissary of subsistence, on credit, at cost prices; and the amounts due for such purchases shall be reported monthly to the Paymaster-General.'

590. Tobacco shall be furnished to the enlisted men by the commissaries of subsistence, at cost prices, exclusive of the cost of transportation, in such quantities as they may require, not exceeding sixteen ounces per month.' 591. Hereafter exceptional articles of subsistence stores for officers and enlisted men, which are to be paid for by them, regardless of condition upon arrival at posts, may, under regulations to be prescribed by the Secretary of War, be obtained by open purchase without advertising. Act of February 12, 1895 (28 Stat. L., 658).

PROCEEDS OF SALES.

Sec. 1145, B. S.

bacco.

Sales of to-
Mar. 3, 1865, c.

81, s. 6, v. 13, p.

497.

Sec. 1149, R. S.

Exceptional supplies. Feb. 12, 1895, v.

28, 658.

sales available for new pur chases.

592. All proceeds of sales of old material, condemned Proceeds of stores, supplies, or other public property of any kind, except the proceeds of the sale or leasing of marine hospitals, Sec. 3618,R. S. or of the sales of revenue cutters, or of the sales of commissary stores to the officers and enlisted men of the Army, or of materials, stores, or supplies sold to officers and soldiers of the Army, or of the sale of condemned Navy clothing, or of sales of materials, stores, or supplies to any exploring or surveying expedition authorized by law, shall be deposited and covered into the Treasury as miscellaneous receipts, on account of proceeds of Government property, and shall not be withdrawn or applied, except in consequence of an appropriation made by law.

The acts of June 23, 1879, and May 4, 1880, contained the requirement that 10 per cent of the cost price should be added to the cost of all stores (except tobacco) sold to officers and enlisted men, to cover wastage, transportation, and other incidental charges. (21 Stat. L., 32, 111.) This provision was repealed by the act of July 5. 1884, above cited. To a civilian employed with the Army at a remote place, where food can not otherwise be procured, stores will be sold for cash, in limited quantities, for his own use, at invoice or contract prices with 10 per cent added. (Par. 1284, A. R., 1895.) The amounts due for such sales to be deducted from the next payment to the officer or enlisted man. See paragraphs 659, 660, and 661, post.

certain sales

63, ss. 1, 2, v. 14. p.

Proceeds of 593. All moneys received from the leasing or sale of available for pur- marine hospitals, or the sale of revenue cutters, or from chase of supplies. Mar. 3, 1847, c. the sale of commissary stores to the officers and enlisted 48, s. 1, v. 9, p.171; Apr. 20, 1866, e men of the Army, [or from the sale of materials, stores, or 40: July 28, 1866, Supplies sold to officers and soldiers of the Army,] or from c. 299. s. 25. v. 14. sales of condemned clothing of the Navy, or from sales of 1872, c. 140, 8.5, y materials, stores, or supplies to any exploring or survey1872. c. 348, v. 17, ing expedition authorized by law, shall respectively revert 1875, c. 130, v. 18, to that appropriation out of which they were originally 1875, c. 131, v. 18, expended, and shall be applied to the purposes for which 1877, c. 69, v. 19, p. they are appropriated by law.'

p. 336; May 8,

17, p. 83; June 8,

p. 337; Mar. 3,

p. 388; Mar. 3,

p. 410; Feb. 27,

249. Sec. 3692, R. S.

Appropriations

for subsistence

chase of stores

cers, etc.

Mar. 3, 1875, v. 18, p. 410.

594. That so much of the appropriation for subsistence applicable to pur of the Army as may be necessary may be applied to the for sale to off purchase of subsistence-stores for sale to officers for the use of themselves and their families, and to commanders of companies or other organizations, for the use of the enlisted men of their companies or organizations, and the proceeds of all sales of subsistence-supplies shall hereafter be exempt from being covered into the Treasury and shall be immediately available for the purchase of fresh supplies. Act of March 3, 1875 (18 Stat. L., 410). 595. For each ration of sugar and coffee not issued, nor commuted for the extract of coffee combined with milk and sugar, enlisted men shall be paid in money.3

Sugar and coffee.

July 5, 1838, e. 162, s. 17, v. 5, p. 258.

Sec.1294, R. S.

1 Under the act of March 3, 1875 (18 Stat. L., 410), the proceeds of all sales of si'sistence supplies are exempt from being covered into the Treasury, and are immed ately available for the purchase of fresh supplies. (3 Dig. Comp. Dec., 324.) Under the act of March 3, 1875 (18 Stat. L., 410), the proceeds of all sales of subsistence supplies, being exempt from being covered into the Treasury, revert to the appropriation "Subsistence of the Army, out of which they were originally ex pended, and are applicable to the purpose for which they are appropriated by lag, namely, the purchase of fresh supplies only during the fiscal year for which t appropriation to which they revert is available, for which purpose they are immed ately available without the intervention of a repay warrant. (Ibid.)

2 The subsistence supplies contemplated by the provision of the act of March 3, 1875 (18 Stat. L., 410), declaring the proceeds of all sales of such supplies immedi ately available for the purchase of fresh supplies, comprise not only the supplies denominated subsistence stores," but also the necessary means for handling, pre serving, issuing, selling, and accounting for these supplies, as tools, scales, measures, utensils, stationery, safes, office furniture, etc. (Ibid., 344.)

3 SAVINGS.

Articles of the ration (excluding fresh vegetables, bread, and baking powder) dze a bakery, a company, or any organization, not needed for consumption, will be re tained by the commissary if required for reissue, and will be purchased as saviu.8. at the invoice prices. Savings and sales of fresh beef (except of that issued for tie sick in hospital, the detachment of the hospital corps, and the hospital mation se75% ing therein) are prohibited; baking powder issued but not used will be returned 28 the commissary. The commissary will purchase the savings of hospitals (ineloning) fresh beef) at cost prices when the surgeon in charge so desires, but will not p chase savings of companies, bakeries, or any organization when public loss we 1 result. When not required for reissue, savings may be sold to any person. (Par 1269. A. R., 1895.)

Savings purchased by the commissary will be entered on a receipt roll in dup cate, in the name of the organization to which they belong, and the money valid receipted for by the officer in charge thereof. Payments for hospital savings wil be made to the surgeon of the post or station. (Par. 1270, ibid.)

If savings are not paid for by the commissary in the month in which accumulate the proper oragnization will be furnished with an extract, in duplicate, of the rooft roll, showing stores received from it and the amount due, which, duly certified by the commissary and approved by the commanding officer, will be presented for pay, ment to any commissary having funds for the purpose. (Par. 1271, ibid.)

When troops at a post raise their own vegetables, or when they are not supplied with fresh vegetables in kind by the commissary, commutation will be allowed the prices of potatoes and onions in the vicinity of the post or in the market frond which the post is supplied, in the proportion of 80 per cent of potatoes and 20 pr.

cooks.

596. That the Secretary of War be, and he is hereby, Enlistment of authorized and directed to cause to be enlisted in each July 7, 1898, v. company, battery, and troop in the Regular and Volunteer 30. armies of the United States, as a part of the authorized enlisted strength thereof, under rules to be prescribed by him, a competent person as cook, who shall take rank as and be allowed the pay of a corporal of the arm of the service to which he belongs, and whose duties in connection with the preparation and serving of the food of the enlisted men of the company, battery, or troop, and with the supervision and instruction of enlisted men hereby authorized to be detailed to assist him, shall be prescribed in the regula tions for the government of the Army. Act of July 7, 1898. The line officers of the Army shall superintend the cook Superintend ing done for the enlisted men.1

cent of onions, the commutation prices being determined monthly by the Subsistence Department. (Par. 1254, ibid.)

COMMUTATION.

The principle which governs commutation of rations in lieu of subsistence is that commutation will not be allowed where subsistence in kind is provided by Government. (Jaegle v. U. S., 28 C. Cls. R., 133.)

Anthority to establish the rates of the allowance for commutation of rations has not been given by statute, but the serates have been left to be fixed by Army Regulations. But these amounts are recognized and sanctioned in the provisions of the Army appropriation acts relating to the Subsistence Department. (Dig. J. A. Gen., p. 579, par. 71.)

Paragraph 1273, Army Regulations, 1895, in directing that commutation in lieu of rations shall not be allowed to soldiers where subsistence in kind is provided by the Government, excepts cases where the same is specially authorized by the Secretary of War. Held, that this part of the Regulations was substantially superseded by the statutory provision of the existing Army appropriation act of February 27, 1893, which enumerates several specific classes of enlisted men as persons to whom the payment may be made without reserving to the Secretary of War any authority to extend the privilege. (Par 72. ibid.)

The allowance for commutation of rations, made payable, y the Army appropriation act of February 27, 1893, "to enlisted men traveling on detached duty, when it is impracticable to carry rations," etc., held to be restricted to the period covered by the travel, and not to be payable to a soldier for commutation of rations consumed at the destination where he was placed by his orders on detached duty, viz, for four days' board at a hotel at the terminus of his travel. (Par. 73, ibid.)

A claim for commutation of rations on furlough can not be allowed without the production of the furlough issned, or other satisfactory evidenco that payment has not been made. The burden of proof rests upon the claimant to establish the validity of his claim by something more than his unsupported statements. (1 Compt. Dec., 513.) Commutation of rations may be allowed at the following rates, under the conditions mentioned, viz:

ence of cooking. Mar. 3, 1863, c. 78, s.8, v.12, p.744. Sec. 1234, R. S.

Conditions.

1. To a soldier at the conclusion of his furlough, provided that on or before the last day thereof he has reported at his proper station or has been discharged

2. To sergeants of the post noncommissioned staff (and soldiers geting as such) on duty at forts and stations where there are no other troops.... 3. To a soldier on detached duty, stationed in a city or town where subsistence is not furnished by the Government..

4. To a soldier traveling under orders from a place or station at which his rations have been regularly commuted

5. To enlisted men traveling under orders (when the journey can not be performed in twenty-four hours and it is impracticable to carry rations of any kind), as follows:

To an enlisted man traveling alone..

To two enlisted men traveling as a detachment or traveling as a guard
to an insane patient or military prisoner, each

To an insane patient or military prisoner traveling under guard of one
or two enlisted men, to be paid, on the order of the commanding offi-
cer, in advance to, and to be receipted for by, the person to whose
charge the patient or military prisoner is committed by the order..

(Par. 1272. A. R., 1895.)

1.50

1.50

1.50

Commutation of rations will not be allowed to enlisted men serving where subsistence is furnished by the Government; or traveling under orders when they can carry and cook their rations, or can carry cooked or travel rations; or traveling under orders by steamboat or steamship where the passage rates include meals; or failing to reportat their proper stations on or before the last day of furlough unless discharged; or recruiting parties at their stations; nor to civil employees. (Par. 1273, ibid.)

Section 1233, Revised Statutes, which required cooks to be detailed, in turn, from the privates of each company was repealed by the act of June 29, 1879 (20 Stat. L., ch. 24, p. 276). See G. O. 94, A. G. O., 1898,

CHAPTER XIX.

Pay Department; organization.

July 28, 1866,

C.

299, s. 18, v. 14, p.

597. The Pay Department; organ- 603. Duties of paymasters.

ization.

598. Right of command.

599. Additional paymasters.

600. Service to be temporary.

604. Paymasters' clerks.

605. Renewing bonds of paymas

ters.

606. Payments to troops.

601. Duties of Paymaster-General. 607. Payment of enlisted men by 602. Duties of deputy paymasters

general.

check.

597. The Pay Department of the Army shall consist of one Paymaster-General, with the rank of brigadier-general: two assistant paymasters-general, with the rank of colonel 335: June 4, 1872, of cavalry; three deputy paymasters-general, with the rank Mar. 2, 1875, of lieutenant-colonel of cavalry; and twenty paymasters, 118, v. 18, p. 338; Mar. 3, 1875, J. R. with the rank of major of cavalry.1

c. 286, v. 17, p. 219;

No. 7, v. 18, p. 524;

July 22, 1876, c. 222, v. 19, p. 95; Mar. 3, 1883, v. 22, p. 457; July 5, 1884, v. 23,

p. 108; July 16, 1892, v. 27, p. 175; Feb. 12, 1895, v. 28, p. 655. Sec. 1182, R. S.

mand.

Right of com- 598. Officers of the Pay Department shall not be entitled, Mar. 3, 1847, c. in virtue of their rank, to command in the line or in other staff corps.

61, s. 13, v. 9, p.

185.

Sec. 1183, R. S.
Additional pay.

masters.

162, s. 25, v. 5, p. 259.

Sec. 1184, R. S.

599. When volunteers or militia are called into the servJuly 5, 1838, c. ice of the United States, and the officers of the Paymas ter's Department are not deemed by the President sufficient for the punctual payment of the troops, he may appoint, by and with the advice and consent of the Senate, and add to said corps as many paymasters, to be called additional paymasters, with the rank of major, not exceeding one for every two regiments of volunteers or militia, as he may deem necessary.

The act of July 22, 1876 (19 Stat. L., 95), fixed the rank of Paymaster-General at that of brigadier general. The act of March 3, 1883 (22 Stat. L., 457), provided that vacancies in the grade of lieutenant-colonel and major in the Department should not be filled, by original appointments, until the Pay Corps should have been reduced to forty paymasters. The act of July 5, 1884 (23 Stat. L., 108), authorized the retire ment of paymasters (majors) on their own application after twenty years' service, and fixed the organization of the Pay Department as follows: One Paymaster-Gen eral (brigadier general), two assistant paymasters-general (colonels), three assistant paymasters-general (lieutenant-colonels), and twenty-nine paymasters (majors), and provided that no new appointments should be made until the number of majors should have been reduced to twenty-nine, and thereafter the number of officers in the Pay Department should not exceed thirty-five. The act of July 16, 1892 (27 Stat. L. 175), fixed the number of majors in the Department at twenty-five. The act of February 12, 1895 (28 Stat. L., 655), fixes the number of majors and paymasters at twenty and provides that there shall be no appointments to the grade of major until the number of paymasters shall have been reduced to twenty. For general provisions respecting promotions in this department, see the chapter entitled THE STAFF DEPARTMENTS.