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For Thanksgiving Day or Christmas, when turkey costs more than the regular meat ration, the proper allowance will be made on the ration and savings account by adding to the amount due the organization the product of the number of men present on the holiday multiplied by the excess cost of turkey over the regular meat ration. Should a ration of turkey cost less than the regular meat ration the proper deduction will be made.

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1 When 21 cents coffee money is paid, the coffee, sugar, and milk components will not be included when computing the travel ration,

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When reserve rations or surplus ration articles are ordered used under paragraph 1220, any excess cost of such articles over that of the articles ordinarily used in computing the cost of the ration will be credited to the organization on the ration and savings account. Should any article so ordered be cheaper than that ordinarily used, a corresponding deduction will be made from the organization's credit. The manner of ascertaining the amount of the credit or deduction will be shown on the back of the ration and savings account, to which the order of the commanding officer directing the issue will be attached.

1222. If ration and savings accounts are not paid by a quartermaster in the month during which they accumulated, the proper organization will be furnished with an extract of the account showing the amount due, which voucher, duly certified by the quartermaster and approved by the commanding officer, will be presented for payment to any quartermaster having funds for the purpose.

COMMUTATION OF RATIONS.

1223. Commutation of rations may be allowed at the following rates, under the conditions mentioned, viz:

Conditions.

1. To enlisted men, Philippine scouts, male or female nurses on the expiration of
their furloughs or leaves, provided that on or before the last day thereof they
have reported at their proper stations or have been discharged..
2. To sergeants of the post noncommissioned staff (and enlisted men acting as
such) on duty at forts and stations where there are no other troops.
3. To an enlisted man, a Philippine scout, or a male or female nurse on detached
duty, stationed in a city or town where subsistence is not furnished by the
Government..

4. To an enlisted man or a Philippine scout traveling under orders from a place
or station at which his rations have been regularly commuted..
5. To an enlisted man or a Philippine scout traveling under orders alone, when
the journey can not be performed in 24 hours and it is impracticable to
carry rations of any kind (which fact must be stated in the order directing
the journey)..

6. To two enlisted men or Philippine scouts traveling under orders as a detach-
ment, or traveling under orders as a guard to an insane patient or military
prisoner, when the journey can not be performed in 24 hours and it is im-
practicable to carry rations of any kind (which fact must be stated in the
order directing the journey), each..

7. To an insane patient or military prisoner traveling under orders under guard of one or two enlisted men or Philippine scouts, when the journey can not be performed in 24 hours and it is impracticable to carry rations of any kind (which fact must be stated in the order directing the journey), to be paid on the order of the commanding officer in advance to, and to be receipted for by, the person to whose charge the patient or military prisoner is com-. mitted by the order...

8. To enlisted men or Philippine scouts selected to contest for places or prizes in department or army rifle competitions, while traveling under orders to and from places of contest, when the journey can not be performed in 24 hours and it is impracticable to carry rations of any kind (which fact must be stated in the order), each....

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1224. Applicants for enlistment and recruits forwarded from recruiting stations, recruiting depots, or other military posts will be furnished the following allowances for subsistence while traveling, viz:

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1225. Enlisted men, applicants for enlistment, and recruits ordered upou journeys which can be performed within 24 hours from the hour of starting must be subsisted during the journey upon cooked or travel rations procured for the purpose from the company kitchen, the contractor for meals, or from the quartermaster.

1226. Enlisted men absent under orders from their stations upon recruiting duty for not exceeding seven days will be deemed to be traveling under orders during the entire period, notwithstanding that some portion of the period may be occupied by detentions in the various towns which they visit in the performance of their duty, and their commutation of rations will be at the rate of $1.50 a day.

1227. Where meal tickets may be obtained for men traveling under orders, commanding officers may direct their use in lieu of commutation, or cooked, or travel rations, under rules published from time to time.

1228. An enlisted man not a recruit ordered, under subhead 5, paragraph 1223, will be allowed commutation of rations at the rate of 50 cents a meal ($1.50 a day) for the time actually consumed in travel. The provisions of this paragraph do not apply to travel on army transports.

1229. 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 for the time for which meal tickets are furnished; or traveling under orders on army transports or by steamboat or steamship where the pas sage rates include meals; or failing to report at their proper stations on or before the last day of furlough unless discharged; or recruiting parties at their stations; nor to civil employees.

1230. An order directing the travel of an enlisted man or an applicant for enlistment will state that the journey is necessary for the public service. If it be impracticable for him to carry rations of any kind, the order will so state and will direct commutation of rations to be paid; if required to be paid in advance the number of days will be stated.

1231. An enlisted man traveling on duty under orders on a vessel of the United States Army Transport Service will not be allowed commutation of rations for the time he is aboard. He will be quartered with the enlisted men aboard and will mess with them, and the proper transport officer will indorse upon the travel order in the possession of the soldier the dates between which subsistence was so furnished. The travel order so indorsed will be turned over by the enlisted man at the end of the journey to the quartermaster by whom commuta

tion of rations for any portion of the journey is paid, who will file it with the voucher on which payment is made. If commutation of rations is ordered paid in advance, the probable time on shipboard must be taken into account in determining the number of days' commutation to be allowed, and the paying officer will indorse the original order and make payment on a certified copy thereof in the manner directed in paragraph 1232 for paying commutation of rations in advance.

1232. Commutation of rations allowed to an enlisted man or an applicant for enlistment while traveling, when not directed to be paid in advance, will be paid to him at the end of his journey, upon presentation of the order for the journey, with the certificate of his commanding officer thereon in the following form: "Last rationed to include 19-; will leave station at

19-; the rations overdrawn will be deducted from the ration return of for the period from

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Company to 19-," and a certificate signed by a commissioned officer in the following form: "Joined station at 19-." The period allowed by the paying officer will be the time required over the shortest usually traveled route. If ordered paid in advance, it will be paid upon presentation of a certified copy of the order directing the payment, having thereon the certificate in the above form of his commanding officer. In this case the paying officer will indorse the date, mode, and amount of payment, over his signature, on the order which is retained by the soldier or applicant for enlistment, and certify on the copy that he has made such indorsement. The soldier or applicant for enlistment will deliver his retained order to the commanding officer at the station where rations are next furnished. The order, or copy thereof, on which commutation has been paid will be filed as a subvoucher to the receipt roll, and the paying officer will indorse on the order, or copy thereof, the date, mode, and amount of payment.

1233. The furlough of an enlisted man will show by memorandum of his company commander to what day he was last rationed and the number of rations, if any, drawn for him previous to his going on furlough, for the time covered by the furlough,' and the certificate of his company commander on the back of the furlough will show the date on which he rejoined his proper station or was discharged and that the rations overdrawn for him were duly deducted from a ration return of his company. If entitled to commutation he will be paid by any quartermaster upon the presentation of the furlough containing the above memorandum and certificate. The paying officer will file the furlough as a subvoucher to his receipt roll, and indorse on the furlough the date, mode, and amount of payment. The authority under which a furlough is granted (whether under Army Regulations or in pursuance of the orders of a superior) should be cited on the face of the fulough by the officer granting it. If the period for which the furlough is given is within the competency of the authority cited, no copy of the order is needed to accompany the furlough when presented to a disbursing officer for payment of commutation of rations; but if the period is manifestly beyond the competency of the authority cited, the furlough should, when presented for payment of commutation of rations, be accompanied by copies of all orders in pursuance of which it was given.

1234. An enlisted man granted a furlough with permission to travel on a vessel of the United States Army Transport Service will be quartered with the enlisted men aboard and will mess with them. The transport officer will certify upon the enlisted man's furlough the dates between which subsistence was so furnished. In paying commutation of rations on the furlough these days will be deducted.

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1235. Enlisted men discharged while serving in places outside of the States composing the Union will be provided free transportation to the said States on Government transports upon direction of the commanding officers in the several localities, and will be subsisted by the Quartermaster Corps to the port of destination. They will not be entitled to travel pay from port of embarkation to the United States, nor to commutation of rations for the time so subsisted on the transports. The fact that such transportation and subsistence have been furnished must be noted on the final statements.

1236. When an officer orders commutation of rations to be paid, or rations furnished to a soldier on furlough to enable him to reach his proper station, the officer paying the commutation or furnishing the rations will report the full amount paid, or the money value of the food supplied, to the soldier's company commander. Should the soldier reach his station on or before the last day of his furlough the company commander will charge the full amount of the payment, or value of the rations, against his pay on the next pay roll. Should he reach his post after the expiration of his furlough, and the delay be not excused, the full amount will be similarly charged. Should the overstaying of his furlough be excused, the full amount, diminished by the value of the ration, at 25 cents a day, for the number of days during which he was absent after the furlough had expired, will be charged.

1237. When a furlough is lost, a certified copy prepared by his company commander, with the soldier's affidavit stating when, where, and the circumstances under which the loss occurred, that he reported at his station on or before the last day of his furlough or was discharged, and that no rations have been furnished nor commutation paid him for any portion of the time during which he was on furlough, may be presented within six months after the loss, through his company and post commanders, to the department quartermaster for payment or other disposition.

1238. An enlisted man having a claim for commutation of rations while traveling or on furlough, and who is at a distance from a paying quartermaster, will be paid upon forwarding to a paying quartermaster his travel orders or furlough properly made out. An enlisted man on detached duty who is entitled to commutation of rations may be similarly paid upon the certificate of the officer under whom he may be serving, or if not serving under an officer, upon his own certificate, setting forth the period for which commutation is due, accompanied by a copy of the authority for its allowance, or by a reference to such authority if previously furnished.

SALES.

1239. Sales of subsistence stores will be made at cost prices for cash to an officer on his certificate that the stores are for his personal or family use or for the use of an officers' mess of which he is the caterer, and will be similarly made on a certificate that they are for his or her personal use to a contract surgeon, a dental surgeon, a veterinarian, a female nurse, or a hospital matron when stationed within a military post or serving with troops in the field. Sales will also be made at cost prices for cash to a member of the immediate family of an officer, during his absence, upon a written request by him to the quartermaster. 1240. Sales to officers paid for within the calendar month in which made will be regarded as cash sales; if not paid for within that month, the quartermaster making the sale will forward an itemized statement of each account to the Chief of the Quartermaster Corps for the action prescribed by paragraph 1308.

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