Bills for freight.

Balances can

not be carried beyond end of fiscal year, unless.

1342. (1) Bills for freight, with the exceptions noted below, shall be prepared by general storekeepers making shipments, and unless otherwise agreed upon and specified in the bill of lading, shall be paid by the purchasing pay officer nearest the place from which the stores were shipped. In cases of shipments from one station to another, the charges shall be borne by the bureau requesting the shipment of the supplies.

(2) Bills for transportation of f. o. b. material shall be prepared in the Bureau of Supplies and Accounts upon receipt of certified freight bills, accompanied by accomplished bills of lading from inspectors making shipments.

(3) Depot quartermasters of the Army will make up the accounts for shipments over the land-grant and bonded railroads, to be forwarded through the War Department to the Navy Department for payment.

1343. (1) Section 3690, Revised Statutes, provides that "all balances of appropration contained in the annual appropriation bills, and made specifically for the service of any fiscal year, and remaining unexpended at the expiration of such fiscal year, shall only be applied to the payment of expenses properly incurred during that year, or to the fulfillment of contracts properly made within that year; and balances not needed for such purposes shall be carried to the surplus fund."

(2) While it is not requisite that the delivery of goods or the rendering of services shall be completed within the fiscal year in which they were contracted for, the statute quoted plainly requires that the contract in question, whether written or oral, shall be fully concluded during the fiscal year of the appropriation to which it is chargeable. (3) Toward the close of the fiscal year, vouchers payable from an appropriation for that year should carry evidence that the contract was executed, or that the order was given on behalf of the Government, before the first day of July.

CHAPTER XXVII.

SUPPLIES AFLOAT.

SECTION 1.-CUSTODY AND CARE AFLOAT.

1344. Officers will not be deemed to have delivered supplies until they shall have obtained receipts for them after their actual delivery, in pursuance of requisitions, on board the ship for which they are intended, or in the ship's boats or other means of conveyance to her at the wharf.

When responsi

bility for supplies received begins.

1345. The cargo of a storeship or supply steamer shall be kept Cargo of a storeseparate from the supplies withdrawn therefrom as supplies for use ship. of the ship.

1346. On board ship all supplies shall be regarded as supplies for general use, with the exception of provisions, clothing, and small

stores.

Supplies to be treated as for general use.

custody of sup

1347. (1) The supplies shall be in the custody of the heads of the Heads of departdepartments, to whom they shall be invoiced direct by the general ments to have storekeeper, or by the pay officer of the ship in case of purchase by plies. such pay officer, and any supplies may be transferred from one department to another upon the approval of the captain.

(2) Silver services and other articles of value presented to a ship while in commission shall be carefully inventoried under the direction of the captain, and taken up, without price, on the books of the proper head of the departiment. A copy of such an inventory, signed by the head of the department and approved by the captain, shall be forwarded to the Bureau of Supplies and Accounts. This copy shall be accompanied by a statement of the actual or appraised value of the articles, the name of donor or donors, the date and circumstances of the presentation, for record in the Bureau. When the ship is placed out of commission the articles shall be delivered with itemized invoices, without prices, to the general storekeeper, and a copy of the invoices, receipted, shall be forwarded to the Bureau of Supplies and Accounts with the head of the department's final property returns.

Supplies to be checked on deliv

ery.

received

1348. All invoices of supplies delivered to a ship shall be checked off, when the articles are delivered, by the representative of the bureau concerned, or by his subordinate under his direction. 1349. When articles are furnished by general storekeepers in Packages to be" bales, packages, or casks, they need not be opened to ascertain their contents, but the head of department shall receipt for them according to their marks, and his receipt shall bear the words "Subject to inventory.' When they are opened the contents shall be compared with the invoice; if found to vary, a survey must be held to authenticate the fact.

as marked and invoiced.

Provisions may

officer.

1350. (1) The provisions of a ship directed to be fitted for sea be stowed before may be put on board and stowed before the pay officer reports, if it reporting of pay be deemed necessary by the commandant of the station to expedite the sailing of the ship. In such cases an officer shall be ordered by the commandant to take an exact account of the provisions put on board, to the quantity of which he shall certify in triplicate, one copy for the Paymaster General, one for the general storekeeper, and one for the pay officer of the ship.

Delivery on

(2) Upon being furnished with this certificate, if it agrees with the invoices furnished by the general storekeeper, the pay officer shall receipt for the quantities therein specified, with the understanding that on the first convenient opportunity he may, if he desires it, have a survey to ascertain the quantities remaining on board at the time of the survey.

(3) If, upon such survey, and upon an examination of the receipts and expenditures, any deficiencies greater than the percentage allowed for loss on issues appear, the pay officer will be credited with such deficiency in the settlement of his provision account. But the survey must be held within six months from the date of receipt, if practicable.

1351. Clothing and small stores, being less needed for immediboard of cloth- ate use, and requiring but little time to stow, should not be put on board before the pay officer reports for duty.

ing and small stores.

Provisions and

no pay officer.

1352. When supplies pertaining to the Bureau of Supplies and clothing invoiced Accounts are issued to a naval vessel having no pay officer on board, to vessels having but the accounts of which are in charge of the pay officer attached to another vessel, a receipt shall be given by the commanding officer, and this, together with the usual invoices, shall be sent to the pay officer having the accounts of the vessel.

Supplies of to

water soap.

1353. In consequence of the difficulty of securing tobacco and bacco and salt- salt-water soap in foreign ports, pay officers shall, whenever an opportunity occurs, obtain such quantities as will at all times secure an adequate supply for the wants of the ship without having recourse to purchases.

Care of paymaster's supplies on shipboard.

1354. (1) The pay officer being held responsible for the condition of the provisions and other supplies in his charge, it is his duty at all times to attend to their care and preservation; and if, in his opinion, any of the provisions need to be overhauled, repickled, coopered, or if the clothing needs airing, or the storerooms or bread rooms are used for other purposes or are not sufficiently ventilated, he shall represent the same to the captain, who, if he deem the statement or complaint well founded, shall direct the necessary measures to be taken to protect and preserve the stores referred to.

(2) Great care should be taken to keep the bread rooms closed as much as possible, and thus exclude the air and dampness. The bread shall be stowed in boxes, bags, or in tight barrels. When a bread room shall be emptied, the pay officer shall have it carefully cleaned and washed with vinegar or carbolic acid, or whitewashed; and before taking in new bread the room shall be carefully examined and the operation repeated if necessary. A new supply of bread must not be stowed upon old bread, but shall be put in an empty bread room if there be one; otherwise, the old bread must be taken out and the new supply stowed first. Bread bags which have been

used shall, before being filled, be thoroughly cleansed by beating and, when necessary, by washing; to kill weevils, by boiling.

(3) When it is recessary to use carbolic acid to destroy weevils, or camphor to protect clothing, the purchase of these articles may be authorized by the commanding officer.

(4) When tobacco is used to pack loose clothing to preserve it from moths, or soap or vinegar is needed to cleanse storerooms in the pay department, they shall be drawn and accounted for by the usual requisitions for ship's departments.

(5) When the inspection marks on packages are nearly obliterated, pay officers shall renew them.

1355. Bread bags are to be taken up on pay officers' returns Bread bags, under the head of "Provisions," and vouchers shall be required the how accounted same as for other articles under that head.

for.

Report of ship

1356. When supplies are received from shipment, commanding officers shall forward to the Paymaster General a report of shipment ment received. received, stating consignor, navy yard from which shipped, shipment number, bureau to which stores pertain, date of receipt, and whether or not all articles enumerated on store invoice have been received, and, if not, a list of same.

SECTION 2.-EXPENDITURES AFLOAT.

No person to

his own benefit.

1357. No person in the naval service shall procure stores or other articles or supplies for, and dispose thereof to, the officers or enlisted sell supplies for men on vessels of the Navy, or at navy yards or naval stations, for his own account or benefit. (Art. 11, sec. 1624, R. S.)

persons not in

1358. No article of public supplies is ever to be appropriated to Supplies not to the private use of any person not in distress, without the consent of be appropriated the Navy Department or the order of the senior officer present, who to private use of shall give the Department information of every case that may occur, distress. together with the attending circumstances; and he shall be careful to take the best security for indemnity to the Government.

No supplies to

ship.

1359. (1). No article for which an officer is responsible shall be sent out of a ship except by an order from the captain given in writing. be sent out of (2) No article shall be turned in at a navy yard from a ship in commission, except by the written approval of the bureau concerned.

itures.

1360. (1) Each head of department on board ship, with the ex- Quarterly inception of the medical and pay officers, shall, at the end of each voices of expendquarter, prepare, sign, and submit to the captain for approval invoices in duplicate of expenditures "for use," covering such supplies as may have been consumed in his department during the quarter. The captain's approval shall be the authority for expending the supplies from the books.

(2) No article carried under Title B (Equipage) shall be expended except by transfer or survey.

Issues of can

1361. (1) Issues of candles when necessary shall be made weekly to officers and others according to the allowance prescribed, unless dles. changed by the written order of the captain.

(2) Candles which have been issued and remain unused are not to be regarded as private property, but shall be returned to the pay officer and accounted for by him.

Transfer of

1362. Should a pay officer be detached during a cruise he shall locks and keys on invoice his locks and keys to his successor; and on the termination detachment of of the commission he shall cause all the locks and keys in his depay officer. partment to be taken off the doors and drawers and turned into store.

Percentages

voidable loss on issues.

1363. Pay officers of vessels shall be allowed the unavoidable allowed for una- loss sustained in issuing provisions, clothing, and small stores committed to their charge, not exceeding, on individual articles of provisions, seven per cent, and on the quarterly issue of clothing and small stores, two per cent. Any additional loss must be accounted for by a survey. The above per centages shall be credited to pay officers in the settlement of their accounts, if it should appear that their unavoidable losses justify such an allowance; otherwise not.

Supplies lost or damaged.

Transfer of

at end of cruise.

1364. In case of loss, or such damage as to unfit any supplies for issue, or articles of equipage for further use, the officer in whose charge they are shall request a survey for the purpose of establishing and reporting the facts. If lost, the articles shall be expended from the books, but the accountability of the officer responsible for the loss shall not thereby be diminished, and the board of survey shall ascertain and report thereon. But if they are only damaged, and are to be turned into store, they shall remain on the books of the proper bureau representative until such time as they can be so turned in, when they shall be invoiced as transferred to a general storekeeper. Such articles shall be transferred ashore at their full valué.

1365. On the expiration of a cruise pay officers shall take care provisions, etc., that all their provisions, clothing, and other supplies are carefully packed in barrels, bales, or boxes, before they are transferred to the general storekeeper at the navy yard, and that the contents of each package are distinctly marked thereon.

Responsibility

1366. The heads of departments of a ship shall be held responcontinues until sible for supplies turned in, during transit to the places designated for their reception. The general storekeeper shall not be deemed to have received them until their actual delivery in such places.

supplies are delivered.

Transfer in

Voices.

Detachment or

1367. (1) When articles are to be transferred to another ship or to a general storekeeper ashore, invoices in duplicate, conforming to the classified schedule, shall be made by the bureau representative in the ship.

(2) Articles transferred to a general storekeeper upon a ship being placed out of commission shall be properly tagged with the name of the ship before being turned in, and shall be accompanied by duplicate lists, one of which shall be signed by the general storekeeper's representative receiving the articles, and returned to the ship's representative, and the other retained at the storehouse to be used in checking off the invoices when received.

(3) When a ship's force is not adequate to transfer articles to a storehouse or when teams, trucks, or cars are required for the transportation, the heads of departments on board ship shall apply to the respective yard heads of departments having cognizance of the stores, for the necessary service, which shall be supplied.

1368. (1) Orders of detachment, at the end of a commission, death of officer in shall not be delivered to officers having charge of supplies and equicharge of supplies. page, until after the work of inventory and invoices shall have been fully accomplished, and all articles turned into store.