Blocks in (b) "Blocks in place" shall be construed as covering only such blocks as are permanent appendages to a ship, and such as are nec- place. essary attachments to masts, spars, or standing rigging, to make them complete as such, and thus become nontransferable fixtures. All other blocks shall be considered as forming part of a ship's outfit under "Equipage," Title B. Objects con (c) Objects of charge under Title A, which are constructed at one yard for a vessel at another, are not subjects of invoice. When structed for ships at other yards. ready for transfer the general storekeeper shall make the shipment, but shall not take them up on his books, nor shall they be taken up on the books of the general storekeeper of the yard at which received. They shall be under the charge of the department concerned, and any further work thereon in order to finish the articles and install them on board the ship, shall be an object of charge under Title A, as though the work had been continuous. Deterioration (d) Deterioration from whatever cause, as ascertained by periodical or special survey, shall be credited to the ship's account under to be credited to this title and charged to "Deterioration and waste," Title W. Title B.-Equipage. (2) Title B shows expenditures upon ships not charged under Title A, but necessary for making them manageable, habitable, and serviceable as men-of-war. ship's account. Charges to ships on account of equipage. Objects of (a) The objects of charge under this title shall be subjects of invoice to and from general storekeepers, and are comprised under charge. the following general heads, viz: No expendi (b) There can be no expenditure of labor or of material "for use" to this title. All such expenditures for the manufacture of articles ture “for use.” of equipage must be made to Title Z and the work done in conversion account. Repairs to (c) Repairs made at a navy yard to equipage borne on the books of ships in commission shall be charged to Title P. Repairs to equipage. equipage of ships in commission not made at a navy yard shall be charged to Title C. Repairs to equipage turned into store upon a ship's going out of commission, or for other reason, shall be made under Title Z. Running expenses of ships. under Title A. Title C.-Cost of Commission. (3) Title C shows running expenses, and shall include pay of offi cers and crew; value of rations consumed or commuted; value of stationery for ship's use; coal, oil, and other supplies consumed or used in ordinary repairs made by the ship's own force, such as painting, carpentering, calking, etc.; bills for pilotage, towage, canal tolls, removing ashes, etc.; repairs to equipage of ships in commission not made at a navy yard. Under ordinary circumstances the value of supplies consumed and chargeable under this title shall be shown for the quarter by the aggregate of the expenditures entered in the "For use column of the balance sheets rendered by heads of departments. Title D.-Repairs to Ships. Repairs to ob(4) With the exception of repairs provided for under Title C, all jects of charge repairs to such integral parts of a ship, or ordinarily not transferable fixtures as were objects of direct charge to the ship under Title A, and expenditures for additions, improvements, and alterations in original construction and arrangements, shall be charged under Title D. In cases of repairs to ships in commission, not at a United States navy yard, by other than the ship's own force, a statement shall be attached to the balance sheet showing the sum to be debited to the ship's account under this title. General, sub, and titles. Title P.--Repairs to Equipage. (5) All repairs made at navy yards to articles borne under Title B on the books of ships in commission shall be charged under Title P. ACCOUNT SHORE STATIONS. 1526. (1) The "Account shore stations" shall comprise special additional accounts under the following general titles, with the name of each navy yard or station as a subtitle. Charges to sta Title E.--Real Estate and Chattels. (2) Title E shows cost or valuation of fixed property designated tions on account by the general term "real estate," being land owned by the Govof fixed and mov- ernment and devoted to the uses of the naval establishment, the able property. structures belonging thereto, such as dry or other docks, wharves, storehouses, ship houses, machine shops, dwellings, and other buildings; and of movable property denoted by the term "chattels," viz: derricks, shears, cranes, scows. pile drivers, and tugs not borne upon the Navy Register; tenders, launches, lighters, boats, etc., not belonging to a receiving or other ship, but pertaining to the station proper; fire engines, horses, oxen, vehicles; and all articles of furniture, etc., in houses or offices, that are supplied from appropriations for the naval establishment. The cost of repairs to all property described as real estate or chattels shall be charged to this title. (a) In summaries, under Title E, the name of each item of new or unfinished work (not repairs) will be given as a subtitle. (b) In order that the necessary credits may be given Title E for buildings and property destroyed or damaged by fire, water, or other cause, reports shall be submitted to the Paymaster General by the head of the Department from whose appropriation the cost of the property was defrayed, showing the estimated loss in value reported by survey. For articles worn out and unserviceable, invoices of all articles pertaining to this title which are condemned by survey shall be forwarded to the Paymaster General quarterly by the heads of the departments concerned. Title F.--Machinery Plant. (3) Title F embraces cost or valuation of plants for producing Charges to staor transmitting power, including engines, boilers, shafting, and tious on account of machinery appurtenances; machinery and machine tools for manufacturing pur- and tools. poses. Repairs to all property carried under this title will be charged to it, except temporary alterations to machinery incident to work in hand, which temporary alterations shall be charged to the titles to which the work in hand pertains. (a) In order that the necessary credits may be given Title F for property destroyed or damaged by fire, water, or other cause, reports shall be submitted to the Paymaster General by the head of the Department controlling the machinery plant, showing the estimated loss in value reported by survey. For articles worn out and unserviceable, invoices of all articles pertaining to this title which are condemned by survey shall be forwarded to the Paymaster General quarterly by the heads of the departments concerned. Title G.--General Maintenance. penses. (4) Title G includes pay of officers attached, of the permanent Charges to stacivil establishment, and of the crews of tugs, not borne upon the tions on account Navy Register, boats, etc., on charge under Title E, "Real estate of running exand chattels;" fuel for heating; water; lighting; rent of landings; telephones; houses; rooms; offices, or buildings for the use of the station; provender for horses and oxen, with incidental expenses pertaining thereto; dredging; hand tools used in general shop work; blank books; blanks, and stationery for use of the several yard departments; the cost of making packing boxes; care of and towage of vessels not in commission; handling coal and other stores: services of experts, etc. (a) The expenses of Navy pay offices, which are natural adjuncts Navy pay of of the stations to which they severally pertain, shall be chargeable fices. under this title, including pay of purchasing pay officers, clerks, etc. ACCOUNT CONTINGENT SUNDRIES. 1527. (1) The "Account contingent sundries" shall comprise, under the following titles, accounts of various expenditures under naval appropriations that may not be included in the preceding accounts. Title H.-Personnel Unassigned. Titles. Charges on ac (2) Title H includes pay of officers retired or, for other reasons, not on duty; pay and rations of enlisted men awaiting draft or dis- count of officers charge on board receiving ships. Title I.-Special Duty. and men unassigned. Officers on spe (3) Title I includes pay of officers on duty at the Navy Department and its dependencies; Smithsonian Institution; as instructors in cial duty. Officers and men on coast survey duty. colleges; as members of courts, boards, etc., with subtitles for the respective bureaus of the Department and other principal permanent general heads. Title K.-Coast and Geodetic Survey. (4) Title K includes pay of officers and enlisted men serving in the Coast and Geodetic Survey and the value of their commuted rations. Title L.-Lighthouse Establishment. Officers on (5) Title L includes pay of officers serving in the lighthouse establighthouse duty. lishment. Officers and Title M.-Fish Commission. (6) Title M includes pay of officers and enlisted men serving in the men on duty Fish Commission, and the value of their commuted rations. with Fish Com mission. Title N.-Models and Experiments. Completed mod- (7) Title N includes expenditures of completed models of ships els and experi- and for experimental work. ments. Title O.-Naval Militia. Naval Militia. (8) Title O includes all expenditures for the Naval Militia. Charges on ac laneous items. Title V.-Miscellaneous. (9) Title V includes expenditures for advertising, telegraphing, count of miscel- telephoning, printing, and photographing; expenses of recruiting, rent, and maintenance of rendezvous; care, transportation, and burial of the dead; rent of buildings, offices, and rooms, except when chargeable to Title G, "General Maintenance;" wages paid on account of legal holidays when no labor is performed; drawing materials and instruments for use in Navy Department; freight and express charges; all mileage and traveling expenses; disbursements in general under appropriation "Pay miscellaneous," not belonging to other accounts; and any other expenditures not chargeable under preceding titles. Charges on account of loss. Y. Supplies to be Title W.-Deterioration and Waste. (10) Title W is charged with deterioration reported by survey; with value of supplies condemned as worthless, lost, destroyed, or thrown overboard, if not chargeable to any of the preceding accounts; with loss in invoice values through reduction of price by boards of survey and appraisal; and by sales at auction. (a) The loss by fuel purchased by the Government and sold to officers at a fixed price shall be charged to this title. ACCOUNT SUPPLIES. 1528. (1) All materials, supplies, and manufactured articles, first charged before being charged under preceding titles, must pass through under Title X or intermediate accounts ("Account supplies," Titles X, Y, or Ž), where they shall be borne between the times of purchase or manufacture and ultimate use. The property accounts kept by officers in charge of supplies here fall into place as essential components of this system. Ledger accounts are kept with all general storekeepers, and with heads of departments afloat, in which they are debited and credited with their receipts and expenditures as established by the audit and quarterly returns. These ledgers are important subsidiaries to the main ledgers kept in the office of the Paymaster General. Title X.-Supplies in Store. Supplies in (2) Under Title X shall be carried all supplies in storehouses on shore, and all new receipts delivered thereto, either through pur- store. chase, manufacture in Government workshops, or transfers from ships. Title Y.-Supplies Afloat. (3) Under Title Y shall be carried all supplies placed on board Supplies on ships with the exception of equipage, which will be carried under board ship. Title B. Ships' balance sheets shall embrace articles under both titles combined, but invoices shall include only articles under one title and be inscribed accordingly. (a) Title Y shall embrace the following: |