ARTICLE 299.

All money which may be placed in charge of a purser by order of, or authority from, his commanding or other superior officer, or of the Treasury or Navy Department, is to be considered as belonging to the Government, and must be accounted for accordingly; and such money must not be used or paid away by the purser, except by the written order or approval of the immediate commanding officer of such purser, the commander of the squadron or station to which he belongs, or of the 2d. Comptroller, or Fourth Auditor of the Treasury, or of the Secretary of the Navy.

ARTICLE 300.

In all cases where a purser shall have received, or shall have been duly authorized, or directed to pay any public money, without the previous knowledge or sanction of his immediate commanding officer, it shall be the duty of such purser to report forthwith to his commanding officer the amount of such receipt or payment, and the authority under which it was received or paid.

ARTICLE 301.

It is hereby made the duty of every commanding officer to open an account with the purser who may be under his command, in which he shall charge the purser with all public money which the said purser shall receive whilst under his command, and credit him with all payments which the said purser may make by competent written order, authority, or approval, so that he may be able at all times to ascertain correctly the amounts which the purser ought to have remaining in his charge or possession.

ARTICLE 302.

When a purser shall present a requisition for money for the approval of his commanding officer, or such commanding officer shall direct the purser to prepare a requisition for his approval, the commanding officer shall not direct or approve a requisition for a larger sum than may appear to be necessary for the public interests in addition to such unexpended balance as may by his account appear to be in the hands of, and due from, the purser.

ARTICLE 303.

If the requisition of a purser shall require the approval of any officer superior or senior to his immediate commanding officer, it is hereby made the duty of such superior or senior officer to require of the commanding officer of the vessel or navy yard to which the purser belongs to furnish a written statement, signed by such commanding officer, showing the amount then due from, or in charge of, the purser by his account, and specifying the particular objects for which the money then required may be intended or wanted.

ARTICLE 304.

The commander of a vessel, navy yard, or station, or other senior or superior officer in command, whose duty it may be to approve the requisitions of a purser, may at any time by their written order direct a survey to be held, to ascertain if such purser has actually in his possession or custody the amount which is due from him according to the receipts and expenditures which have been duly ordered or authorized, and in case any deficiency should be found to exist, for which he cannot furnish satisfactory reasons, no further requisitions shall be approved in his favor, nor any other public money placed in his charge or possession, until such deficiency shall be supplied or repaid by him.

ARTICLE 305.

If any purser shall fail to account, in a satisfactory manner, for any deficiency of money which may have been placed in his charge or custody, or shall fail to replace or repay such deficient money as he cannot account for, in a satisfactory manner, in time to prevent injury to the public service, in consequence of his inability to receive further advances, as provided in the next preceding artiticle, the commander of the squadron or station, or in case of a vessel acting singly, the commander of such vessel, is hereby authorized to suspend such purser from duty, and to cause all the money, clothing, provisions and stores, which have been in his charge, to be carefully surveyed, and the reports of survey attested and disposed of, as is directed in these general regulations for surveys, and have the same transferred to some competent person, whom such commanding officer of a vessel, station, or squadron, is

hereby authorized to appoint to act in such suspended purser's stead, until the decision of the commander of the squadron, or of the Secretary of the Navy, shall be had in the case.

ARTICLE 306.

The purser shall receipt for, charge himself with, and be held accountable for all money, provisions, slop clothing, and small stores, which shall be placed in his charge for the public service, or for the use of persons employed in the navy.

ARTICLE 307.

The purser shall report to the commanding officer any articles which may be received in his department, that he may think of improper quality, deficient in quantity, or requiring additional means for their preservation.

ARTICLE 308.

The purser shall make all requisitions for money, and for articles of provisions, slop clothing, and such small stores as may be needed; but such requisitions shall, at all times, be subject to the revision and approval of the commander of the vessel, and the senior officer present in command, who shall be careful to regulate the quality and quantity of small stores, with reference to the proposed service of the vessel, the ports they will probably visit, the facility for replenishing the supply, and generally so as to secure the greatest advantage to the crew.

ARTICLE 309.

All articles of slop clothing and small stores, issued by pursers, shall be charged at an advance of fifteen per centum on their nett cost, excluding freight and other charges. In the settlement of their accounts they shall be allowed, for the sale of these articles, such sum as, with their pay and rations, shall make their whole annual compensation as follows, viz:

Whilst employed in ships of the line for cruising service, at the rate of 4,000 dollars per annum.

Whilst employed in razees, frigates of the first class for cruising service, and in the navy yards at Boston, New York, Norfolk, and Pensacola, at the rate of 3,500 dollars per annum.

Whilst employed in frigates of the second class, steamers of the first class, or those usually commanded by captains, when commissioned for cruising service, or in the navy yards at Philadelphia, Portsmouth, and Washington, at the rate of $3,000 per annum.

Whilst employed in sloops of war, steamers of the second class, or those commanded by commanders, when commissioned for cruising service, or in receiving vessels at Boston, New York, and Norfolk, at the rate of $2,500 per annum.

Whilst employed in brigs, steamers of the third class, or those commanded by lieutenants, or other smaller vessels, mounting more than 6 guns, when commissioned for cruising service, or in receiv ing vessels at other places not enumerated above, at the rate of 1,800 dollars per annum.

Whilst they are attached to vessels of less than six- guns, when commissioned for cruising service, or on other duty than herein specified, at the rate of 1,500 dollars per annum : which sums shall be in full for all wastage or loss on clothing and small stores, for which they shall not be able to account by satisfactory vouchers.

If Congress should hereafter regulate the pay of pursers in such manner as shall entitle them to receive their entire compensation from the United States, instead of deriving a part of their emoluments from the proceeds of sales to the seamen, as proposed in the next preceding article, then the per centage, to be charged on all articles of clothing and small stores, shall be five per centum on their nett cost and no more.

ARTICLE 310.

The purser shall be charged with all articles of provisions, and be credited with all issues, according to the numbers mustered on the muster book; and as one ration is allowed for each person on board, he will, if credited in the settlement of his accounts with money paid for stopped rations, be charged with such rations as provisions, in addition to the provisions received from other sources. Seven per centum may be allowed as wastage and leakage upon "provisions" (should any deficiency be found not accounted for in the settlement of his account,) without charging him for the same; but he shall be charged with any deficiency, not accounted for by survey, beyond seven per centum upon the value received, at the prices which are or may be established for the component parts of the ration.

ARTICLE 311.

He shall not be allowed any credit for, or take to his own use, or in any manner dispose of for his own benefit, any provisions, slop clothing, or small stores; and should there be at any time any excess of these articles in his possession, beyond what he shall be required to account for by the expenditures, they shall be considered as belonging to the United States.

ARTICLE 312.

He shall prepare lists of all the articles intended for sale or issue to the crew, with their cost, and the prices at which each is to be sold; which lists, when approved by the commander, shall be hung up in some public part of the vessel, so that all persons may have free access to them for information.

ARTICLE 313.

He shall only issue slop clothing and small stores in such quantities, and at such times, as shall be directed in writing by the commanding officer; and all issues shall be made, entered, and receipted for, at the time, in the presence of a commission or warrant officer, and the receipts be witnessed by him.

ARTICLE 314.

He shall, before leaving the United States, make out, sign and deliver to the commander, to be forwarded to the Navy Department, and to the Fourth Auditor of the Treasury, duplicate copies of invoices, containing the prices and quantities of all articles of provisions, slop clothing, and small stores, which have been received on board, and are under his charge.

ARTICLE 315.

He shall make up quarterly, to the last day of March, June, September, and December, similar copies of invoices, of all articles which he may have subsequently received within that quarter, and abstract statements of provisions, slop clothing, and small stores, showing the quantities on hand at the commencement of the quarter, the receipts and expenditures during the quarter, and the quantity remaining on hand at its close, and shall hand the same in dupli