their foreman or quarterman at the close of work on the day preceding the payment, in order that the men may have time to examine and sign them, outside of working hours, before presenting them for payment. The pay ticket must be properly signed by the payee before the money will be paid.

(3) All pay rolls, whether for the first or second half of the month, shall state the exact amount due to each man, and payments shall show exact correspondence with the amount stated on the pay roll.

(4) In the case of a workman belonging to one department who has been temporarily employed by other departments during the half month preceding, he shall be entered only on the roll of the department to which he regularly belongs and for the total amount due him on account of all, and shall receive but one pay ticket covering this total amount, thus obviating the presentation of several tickets from the different departments for which he has worked. The head of department receiving the labor shall furnish the head of department furnishing the same with such information as will enable the latter to recapitulate his roll under the proper appropriations, and to make the proper charges under the several titles and subtitles on the summary of the pay roll on which the labor is borne.

1565. Pay officers at stations having on their rolls the names of Persons serving officers or men who are doing duty on tugs or ships in the harbor, on tugs, etc. and entitled to sea pay, should be careful to note the fact on the roll, with the name of the ship to which such persons are attached.

1566. Money paid for rewards or expenses of deserters or stragglers, and checked against their personal accounts, is regarded as an authorized overpayment, and must in all cases be shown on public bills approved by the commanding officer.

Rewards paid for deserters, etc.

Vouchers re

officer for check

age.

1567. Before a pay officer can receive credit at the office of the Auditor for the Navy Department for any amount of money checked quired from pay on his books as having been advanced by a purchasing pay officer, he must produce the order under which the advance was made, or a copy thereof, with all indorsements, certified to be such by the officer receiving the advance. The pay officer shall always inspect the original order, and satisfy himself that all indorsements are embraced in the certified copy.

Vouchers for

of pay.

1568. The checkage of a loss of pay against a person's account, in accordance with regulation or the sentence of a court-martial, checkage of loss shall be made upon the written order of his commanding officer to the pay officer, which order shall be filed with the accounts. 1569. Vouchers for payments to messes for subsistence of Vouchers authorized passengers must give a list of the persons subsisted, the subsistence of length of time subsisted, and by what mess.

passengers.

1570. Vouchers for the sale of fuel to officers will be prepared Vouchers in the usual manner under appropriation "Pay of the Navy.

for

for

sale of fuel to officers.

Vouchers for

1571. The first voucher for commutation of quarters at any station must be accompanied by a copy of the order assigning the commutation of officer to duty thereat. In subsequent payments the paymaster will quarters. refer by number, etc., to the order, a copy of which is filed, and the final voucher must be accompanied by a copy of the authority for, and must show the date of relief from such duty. This last requirement will be met by the pay officer's filing a certified copy of the

Vouchers for

officer's detachment, with indorsements showing when the detach-
ment took effect.

1572. Before a pay officer can receive credit for a payment made
payments to offi- to an officer for any service, he must produce the order under which
cers for service the service has been performed, or a copy thereof with all indorse-
performed.
ments, certified by the officer to be such together with a certificate
by the officer of the time at which he left his domicile or station to
enter upon such duties. The pay officer shall always inspect the
original order and satisfy himself that all indorsements are embraced
in the certified copy.

Gunnery prizes.

Accounts of deserters.

Accounts of deceased.

ceased persons.

1573. (1) Gunnery prizes shall be paid upon public bills made under the proper appropriation.

(2) Commanding officers are directed to award to men holding
gun captain's certificates gunnery prizes as follows:

To men holding "A" certificates, three dollars per month.
To men holding "B" certificates, two dollars per month.
To men holding "C" certificates, one dollar per month.

The holder of a gun captain's certificate shall be paid the award
monthly, or proportionately for a fractional part of any month
(computed in the same manner as pay, except that he shall not be
credited with his award for time out of service between enlist-
ments), from date of completion of course of instruction; and it
shall continue throughout his current enlistment and each succeed-
ing reenlistment under honorable discharge, if within four months,
until he shall be promoted to gun captain, second class, on which
date the award shall cease. The award shall be paid by the pay
officers, on public bills, under the appropriation : Gunnery exer-
cises-Bureau of Navigation."

66

1574. The wages due a deserter are forfeited to the United States; the proceeds of the sale of his effects left on board shall be credited to his individual account on the pay roll, and accounted for to the Auditor for the Navy Department by the pay officer under "General account of advances.

1575. (1) Pay officers shall make an immediate return to the office of the Auditor for the Navy Department of the accounts of deceased persons and transmit their wills if they have left any. The balances which may have been due at the time of their death will be paid only after a statement of the accounts at the Auditor's office.

Sale of perish- (2) When the effects of deceased persons are sold, the account of able effects of de- the deceased will be credited in the column for "Sundry credits on the pay roll, under the head of "Sale of effects," with the total amount realized from such sale. The amount will be entered on the summary statement and account current as "Sale of D. M. and D. effects," and the money accounted for under General account of advances."

(3) Payment of balances due deceased seamen and marines will be made to administrators who are heirs, or appointed with the consent of the heirs.

(4) When the balance due does not exceed the sum of one hundred dollars, letters of administration will be dispensed with and the prescribed affidavits substituted. The widow, if she be the applicant, should render a certified copy of her marriage certificate. (5) Heirship may be established by the fact being inserted in the letters of administration, and additionally proven by the affidavits of two disinterested persons, taken before an officer empowered to administer oaths.

(6) If the heirs be minors, guardians should be appointed. Payment of arrearages claimed under a will shall only be made after satisfactory proof of the will is adduced to the accounting officers.

Claims against

(7) No payment will be made to a creditor until the balance due to the deceased person shall have remained in the Treasury, uncalled balances due. for by an administrator or heir, for six months after information of the death of such person shall have been received at the Department; at the end of such time, if the balance shall not have been demanded by an administrator or heir, the claims which shall have been presented and proven before the accounting officers will be paid in equal proportion.

(8) When foreign heirs fail to appoint an attorney in the United States, the certificate may be made payable to the United States consul, who certifies to the papers, for payment to the proper heir.

Foreign heirs.

Transfer ac

1576. (1) Transfer accounts of either officers or men must be made in duplicate, except when the accounts are sent to the Auditor counts. for the Navy Department. Separate blanks shall be used for officers, for the crew, and for the marines.

Transfer of offi

(2) All transfers of the accounts of an officer of the Navy from one pay officer to another shall be made directly. If any portion of cers' accounts. the pay is allotted, the pay officer, upon transferring the account, shall make a note thereon of the monthly sum allotted, the place

of payment, and the date of expiration of the allotment.

(3) The accounts of enlisted men of the Navy and Marine Corps Transfer of transferred shall be made out in conformity with the regulations of men's accounts. the Treasury Department, and must accompany the men. They shall be sent by the pay officer making the transfer to the pay officer of the ship, yard, or station to which the transfer is made, or, in the case of marines transferred to a marine barracks, to the paymaster of the Marine Corps, through the commanding officer of marines at such barracks. The pay officer, or the paymaster of the Marine Corps, to whom they are sent, shall receipt one copy and return it to the pay officer who made the transfer, as a voucher for the settlement of his accounts.

(4) The transfer of accounts must in all cases be made through the commanding officers.

Correction of

(5) The pay officer shall, upon receiving written orders from the captain, make any necessary changes in his books to correct erroneous transfer rolls. entries in the names or description of enlisted men in transfer rolls. Such order shall be filed as a voucher with the accounts.

1577. Before the name of a newly enlisted person can be entered

Original entry

on the books for pay, the pay officer must receive a written order on enlistment. from the commanding officer, giving the name, date, term of enlistment, rating under which enlisted, and rate of pay.

Pay clerks to

legiance.

1578. A pay clerk shall not be entered upon the muster roll of any ship, nor be entitled to any pay, until he shall have accepted take oath of alhis appointment by letter, binding himself therein to be subject to the laws and regulations for the government of the Navy and the discipline of the ship, and shall have taken the oath of allegiance.

station without a

1579. Whenever a person leaves or is removed from a naval Accounts of station or ship without a settlement of his account, and is not persons leaving expected to return within a definite period, and his account is not settlement. to be transferred to any pay officer, it should immediately, or at the first opportunity, be transmitted to the Auditor for the Navy Department.

Appointed offi

home.

1580. Whenever any person holding a temporary appointment has cers entitled to been detached from a ship on a foreign station by the detachment of pay until arrival the officer who appointed or nominated him, the pay of such person, without commutation of rations, shall be continued after his detachment for the time necessary to enable him to reach, by the shortest and most direct route, the place in the United States which he left under his appointment.

Changes in ma

1581. Pay officers of ships shall furnish the paymaster of the rines to be re- Marine Corps a statement of the accounts of any marines whose names are borne upon their books, who may die, desert, or be transferred to a shore station.

ported.

Subsistence of

thorized absence from ship.

1582. (1) Subsistence furnished to enlisted persons attached to men during au- ships of the Navy, when unavoidably detained on shore under orders, or absent, by authority, from the ship to which attached, must be charged to appropriation "Provisions, Navy," for the fiscal year in which the subsistence is furnished. During the time of such subsistence their rations shall be stopped on board ship, and no credit for commutation therefor shall be given.

Fresh water, payment for.

Transportation

sons.

(2) Pay officers of ships shall indorse on vouchers covering such cases a full explanation as to the nature of the circumstances under which the subsistence was necessary, and certify that no credit was given during the time for commutation of rations.

1583. Water for all purposes used on board ships, including the expense for transportation and storage of same, is payable from appropriation "Equipment of vessels.

1584. (1) Expenditures for the transportation of sick or insane of enlisted per- enlisted persons to a naval hospital for medical treatment, upon the recommendation of medical officers, and of their attendants (not officers), are chargeable to the appropriation "Contingent, Medicine and Surgery.'

Clothing and

(2) Expenditures for the transportation of court-martial prisoners and their guards are chargeable to the appropriation "Pay miscellaneous.'

(3) In order to show clearly the purpose of such transportation, pay officers procuring the same shall note the fact on the voucher and give the name of the patient or prisoner.

(4) Transportation furnished all other enlisted persons in the Navy is chargeable to the appropriation "Transportation, Recruiting and Contingent, Navigation.

(5) Transportation furnished all other enlisted persons of the Marine Corps is chargeable to the appropriation "Transportation and Recruiting, Marine Corps."

1585. (1) In order to protect the clothing and small stores fund small stores to from gradual depletion, resulting from loss on issues, deterioration be charged at an advance. in the condition of supplies, or other causes, an advance of ten per cent shall be charged on the invoice price of all clothing and small stores issued to officers, crew, marines, and to ships' departments.

(2) The percentage shall be included in the prices at which the articles issued to officers, crew, and marines are to be calculated and charged. The amounts so charged shall be entered on the pay rolls and in the summary statements and accounts current; but in accounting for the issues upon the quarterly returns, the percentage is not to be considered, the values there entered being calculated at the average cost.

(3) All the expenditures by invoices to ship's departments, surveys, or other special vouchers, shall be calculated at the average

cost prices, the percentage being added in one sum below to the total amount of each voucher, and the amounts entered separately upon the summary statements and accounts current.

(4) Transfers to other pay officers are to be made at the average cost prices.

(5) In the summary statements and accounts current, after entering each invoice of clothing and small stores received at the cost given in the invoice, the pay officer shall charge himself with ten per cent upon its gross amount, and he shall likewise credit his account with ten per cent upon all the expenditures he makes at cost, so that his balance due the Government will always include this percentage.

1586. Articles of clothing and small stores issued at reduced prices, fixed by survey, should be accounted for as follows:

(a) An expenditure should be entered on the quarterly return of the articles, at their full value, as "Reduced in value by survey.' (b) An entry of the same article should be made at the bottom of all other receipts, at the reduced values.

(c) Issues to crew and transfers to next quarter, or to any pay officer, should be treated separately, at the reduced value, and thereafter such articles should be kept entirely distinct, both as to receipts and expenditures, from all other clothing and small stores on board, and not taken into account when fixing the average cost prices.

Clothing and small stores reduced in value by survey.

Records of de

men.

1587. (1) The pay officer of each ship shall keep a book to be called the record of deposits, in which shall be entered a complete posits of enlisted history of each deposit made by enlisted men, and in case of the transfer of any man to another ship or station, he shall send with his account a statement, in duplicate, approved by the captain, which shall be a transcript from the deposit record, showing in words and figures the date and amount of each deposit made.

(2) This statement shall be given to the pay officer taking up his accounts, who shall retain one copy and return the other to the officer who made it.

(3) This statement shall be transcribed in the deposit record of the receiving pay officer, as also any subsequent deposits made while the man is borne on his rolls.

(4) At the end of each month pay officers shall forward to the Auditor for the Navy Department, with their summary statement, an abstract of deposits made during the month, with a list of the names of depositors, showing in each case the date and amount of deposits; and shall debit themselves, under appropriation "General accounts of advances," with the amounts so received.

(5) Pay officers shall note on the record of deposits, on the statement of deposits and interest, on the abstract of deposits, and on the transcript of deposits, the number of the deposit book held by each depositor named.

Settlement on

(6) Upon final discharge the pay officer shall credit each depositor, in the appropriate column of the pay roll, with the total amount of final discharge. his deposits, and also with the accrued interest thereon to date of his discharge; writing over the same the words "Deposits" and "Interest," respectively. The pay officer shall take up the deposit book and transmit it to the Auditor for the Navy Department with his quarterly accounts. Accompanying the deposit book shall be a statement, to be signed by the pay officer and approved by the commanding officer, showing the date and amount of each deposit, the

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