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DECISIONS OF THE COMPTROLLER OF THE TREASURY.

[Digests prepared in the office of the Judge Advocate General.]

CONTRACTS: Delay in making award.

The Navy Department advertised for proposals for furnishing, among other things, 1,000 rolls of toilet paper to the Naval Academy, the bids to be opened June 23, 1914. The Old Dominion Paper Company submitted a proposal to furnish and deliver within thirty days of the date of an order the required paper at a given price. Awards were generally made within a few days after the opening of the bids but no award was made for the toilet paper until September 10, 1914, when the Old Dominion Paper Company was advised that its bid was accepted and an order was given for the paper. In the meantime conditions in the paper market. had radically changed and the paper company refused to furnish the paper in accordance with its bid. Thereupon the paper was purchased elsewhere at a higher price.

Held, that the department's delay in making the award was unreasonably long in view of its usual practice; that it is well settled law that where no time is fixed within which an offer is to be accepted it will lapse after the expiration of a reasonable time; and that therefore the company was not liable for the difference in the cost of the paper between the price named in its bid and the price paid by the Government for it elsewhere.

(Comp. Geo. E. Downey, July 9, 1915.)

HOSPITAL FUND: Cost of transportation of supplies purchased from; reopening settled accounts.

Under a practice of many years standing the Quartermaster Corps paid the freight charges on hospital supplies purchased from the hospital fund at Fort Bayard, N. Mex. In the settlement of the Quartermaster's accounts covering a portion of the year 1914, the Auditor disallowed such payments on the ground that the expenses were properly payable from the hospital fund. Upon review of the Auditor's action and also as to whether "the military authorities should be called upon to refund any sums heretofore paid for the transportation of articles purchased out of the hospital fund at Fort Bayard, N. Mex., or elsewhere."

Held, that the payment, from funds appropriated for the transportation of the Army, of the freight charges on hospital supplies purchased from the hospital fund resulted in

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augmenting the hospital fund to that extent and was without authority of law, such charges being properly payable from the hospital fund from which the supplies were purchased. Held further, that this rule should not be applied retrospectively so as to disturb closed accounts, but should be applied to any incomplete or open transactions.

(Comp. Geo. E. Downey, Aug. 4, 1915.)

MONEY EXCHANGE: Salaries of officers serving abroad. The Army appropriation Act of March 4, 1915, for the fiscal year 1916, provides:

"For payment of exchange of acting quartermasters serving in foreign countries $600."

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In considering the application of a similar provision in the Army appropriation Act for the fiscal year 1914 (37 Stat. 709),

Held, that the purpose of said provision was to secure special disbursing agents of the Quartermaster Corps against loss in the cashing or sale of their official checks issued to obtain funds with which to make authorized disbursements, including their own and other salaries; that officers serving abroad if paid in local currency are entitled to be paid the equivalent of their salaries expressed in United States money and that the difference between this equivalent and what the local currency costs represents the cost of exchange for which the disbursing officer is entitled to credit in his accounts.

(Comp. Geo. E. Downey, July 16, 1915.)

QUARTERS, HEAT, AND LIGHT: Allowances to enlisted men on furlough or temporary duty in the field.

By the Act of March 4, 1915 (38 Stat. 1069), appropriation was made for the payment of commutation of quarters, heat and light to enlisted men of the Army, and as to quarters it was provided:

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"That hereafter, at places where there are no public quarters available, commutation for the authorized allowance therefor shall be paid * *, when specifically authorized by the Secretary of War, to enlisted men at the rate of $15 per month, or in lieu thereof he may, in his discretion, rent quarters for the use of said enlisted men when so on duty."

The Act of March 2, 1907 (34 Stat. 1167), provides: "That hereafter the heat and light actually necessary for the authorized allowance of quarters for * * * enlisted men shall be furnished at the expense of the United States

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under such regulations as the Secretary of War may prescribe."

Held, that an enlisted man entitled to commutation of quarters at his regular station does not lose the right thereto while absent on furlough or temporarily absent on duty in the field, and that if his family continue to occupy his quarters during his absence he is entitled to commutation of heat and light also, the soldier being regarded as constructively at his regular station during said temporary absence. (Comp. Geo. E. Downey, Aug. 3, 1915.)

TRANSPORTATION: Enlisted man on furlough ordered to duty.

A noncommissioned officer whose organization was stationed at Madison Barracks, N. Y., upon being relieved by orders from the War Department from duty with the New Hampshire National Guard at Concord, N. H., December 31, 1913, was granted a furlough until February 28, 1914, "with permission to go;" it being further specified that "the close of the last day of this furlough must find him at such place as the War Department may direct." The soldier went to Chicago, and before the expiration of his furlough, as extended, he was directed by the War Department March 18, 1914, as follows:

"You will report on or before the expiration of your furlough as extended to the Commanding Officer, Madison Barracks, N. Y., for duty.”

The soldier applied to the military authorities at Chicago for transportation but was advised, in view of doubt as to whether he was entitled thereto, to pay his own fare and apply for reimbursement, which he did.

Held, that the principle applicable was to be found in par. 1294, A. R., 1913, reading as follows:

"An officer relieved from duty at a station and granted leave of absence before assignment to another, who receives an order of assignment before expiration of leave, is entitled to mileage from the place where he receives the order to his new station."

that while this regulation applies in terms to officers only, the principle should govern this case and that therefore the soldier was entitled to reimbursement of his travel expenses in an amount equal to what it would have cost the Govern ment to transport him from the place where he received the order of March 18, 1914, to his proper station.

(Comp. Geo. E. Downey, June 2, 1915.)

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BULLETIN

No. 31. J

WAR DEPARTMENT,

WASHINGTON, August 30, 1915.

I__The following Executive Order is published for the information and guidance of all concerned:

EXECUTIVE ORDER.

It is hereby ordered that all veterans of the Civil War in the service of the Government of the United States who desire to attend the Grand Army Encampment to be held in Washington, D. C., September 27, to October 2, 1915, shall be granted leave of absence with pay, in addition to the annual leave provided for by statute, from September 26 to October 3, inclusive, that they may have the opportunity to attend the encampment, and that they be granted as many more days additional leave with pay in each case as are necessary for the journey to Washington and return to their posts of duty. WOODROW WILSON.

THE WHITE HOUSE,

August 17, 1915.

[2318332, A. G. O.]

II__Section 2, Paragraph I, Bulletin No. 24, War Department, 1913, as amended by Paragraph II, Bulletin No. 15, War Department, 1915, is further amended to read as follows:

2. Experience has shown that in general the accuracy of rifles is not affected sufficiently to make them unserviceable until the diameter across the lands at the muzzle exceeds 0.304 inch, and that rifles measuring 0.308 inch across the lands at the muzzle are generally unserviceable. Hereafter all rifles before being submitted for the action of an inspector or a surveying officer on the ground of lack of accuracy will first be inspected under the supervision of a commissioned officer, using cylindrical plug gauges 0.304 and 0.308 inch in diameter issued by the Ordnance Department for the purpose, and to be obtained from the post or regimental ordnance officer. Those rifles in which the 0.304-inch plug gauge does not enter or enters snugly will be retained in service without further accuracy tests. Those rifles in which the 0.308-inch plug gauge enters freely will be reported as unserviceable and will not be tested by targeting. Rifles considered unserviceable in which the 0.304-inch plug gauge enters freely and which will not admit

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a 0.308-inch plug gauge or admit it only snugly will be tested by targeting as hereinafter explained before being submitted for the action of an inspector. After these tests with plug gauges have been made they will be certified to by the officer supervising the tests. Plug gauges will be issued to post or regimental ordnance officers without requisition.

[2033476 B-A. G. O.]

BY ORDER OF THE SECRETARY OF WAR:

OFFICIAL:

TASKER H. BLISS,

Brigadier General, Acting Chief of Staff.

H. P. MCCAIN,

The Adjutant General.

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