cases of unintentional misapplication of appropriations, when a transfer to adjust appropriations can be and is immediately made. (4 Comp. Dec., 314.)

(f) As to the appropriation chargeable with the cost of moving armament from the wharf to the battery preparatory to mounting, see 4 Comp. Dec., 65.

CHAPTER X.

PUBLIC PROPERTY AND PROPERTY ACCOUNTA

BILITY.

USE FOR PRIVATE PURPOSES.

360. Such use forbidden.-It is to be understood as a rule without exception (beyond that provided in § 361) that in no manner, nor under any pretense, is public property of any sort, or of value ever so little; or the use of public vessels, boats, or vehicles of any kind; or the work of public laborers, mechanics, or teams; or the use of public shops, tools, or machinery, to be applied to any but the actual wants of the work in progress; a contrary application for the advantage, comfort, convenience, or pleasure of the superintendent or any other person is strictly prohibited. (Cir. 7, C. of E., 1891.)

361. Use of boats, etc., in emergency, to save life or property. With reference to A. R. 681, by authority of the Secretary of War, permission is given to officers of the Corps of Engineers having charge of Government property, to use or loan Government boats, barges, and other appliances, in cases of sudden emergency not permitting request for previous authority, when life is endangered. The use of such plant is also permitted to save property, provided that no suitable private boats or appliances are available, that the plant can be spared without detriment to Government works, and that no extra expense to the United States is incurred. Prompt report, with full statement of facts, will be made to the Chief of Engineers of all such use of Government property. (Cir. 18, C. of E., 1896.)

362. Cross reference:

A strict accountability for public property to be required by officers of their subordinates. (Par. 3, Cir. 8, C. of E., 1900,$ 511.)

STATEMENTS OF FLOATING PLANT.

363. Officers will submit immediately after July 1 of each year, and in time to reach the office of the Chief of Engineers not later than July 15, full statements of all the floating plant, the property of the United States, pertaining to the works in their charge. These statements will embrace all steam and sail vessels, dredges, snag boats, pile drivers, quarter and survey boats, barges, flats, and other plant not specially enumerated. In reporting "flats" and plant of like character, officers will exercise a reasonable discretion as to the items included, the object of these statements being to maintain in this office a complete record of floating plant with regard to which inquiries are made from time to time. The statements required herein will include information on the following points for each item, so far as practicable, viz, name or number, class and description, tonnage, when and where purchased or built, material, dimensions (length, width, and depth), first cost, estimated value, condition, where employed, and work to which belonging. Under the head of class or description will be stated whether towboat, tug, naphtha launch, hydraulic dredge, dipper dredge, model barge, or such other description as will fully identify the general character of the plant. When the plant is self-propelling it will be so stated in the case of dredges or other plant of which the ordinary description is such as not to indicate this fact.

The necessary blank forms will be furnished upon application. (Cir. 2, 1899, modified by Cir. 20, 1900, C. of E.)

INSTRUMENTS, ETC.

364. Disposition of instruments, etc., not actually needed.— Officers in charge of fortification and river and harbor works in the United States will keep in their possession at any one time only so many surveying instruments as are in actual use, as may be needed for probable emergencies, or as will certainly be required for use within the next succeeding four months.

All other transits, theodolites, sextants, plane tables, engineer levels, precise levels, and level rods will be shipped to the officer in charge of the Engineer Depot at Washington Barracks, District of Columbia. All such shipments will be made by express, and

will be accompanied by letters of advice fully describing the instruments shipped.

Hereafter when such instruments are needed requisition will be made upon the officer in charge of the depot through the Chief of Engineers, specifying the character and quality of instruments desired; such requisitions will be promptly filled, and after use the instruments will be promptly returned to the depot.

(Cir. 15, 1904, and Cir., Dec. 6, 1871, C. of E.)

365. Cross references:

(a) For instructions for packing and shipping surveying and other delicate instruments belonging to the Engineer Department, see G. O. 14, W. D., 1905,-§§ 229-235.

(b) For provisions regarding the issue of reconnaissance instruments, etc., by the Engineer Department to the Army, see G. O. 24, W. D., 1905, and Par. I, G. O. 86, A. G. O., 1903,-§§ 393–401.

TRANSFERS OR SALES OF PROPERTY.

366. Information circulars as to property, etc., needed or available for transfer.-Information circulars will be issued on the 10th day of each month, and oftener if necessary. These circulars are intended to give notice of instruments, boats, plant, etc., on hand and not needed for present use in the district immediately concerned, and which are available for transfer to other districts where they may be advantageously used. It is expected that the officers interested in any transfer of property, etc., will by correspondence arrange the necessary details and then secure the requisite authority from the Chief of Engineers. Officers desiring items inserted in the memorandum will prepare concise statements, showing the character of the articles on hand or desired. (Cir. 38, C. of E., 1905.)

367. Sales.-No sales of property will be made without authority from or through the Chief of Engineers. Private sales are prohibited. (Par. I, G. O. 3, C. of E., 1868.)

368. Transfers between appropriations.-Property pertaining to one appropriation, when transferred for expenditure in connection with another, will be paid for by the latter, as in the case

of other property purchased from the usual sources of supply. Special authority for such transfer of property is necessary when the purchase of such property from the usual sources would, under the regulations, require that authority. (Pars. II and III, G. O. 3, C. of E., 1868.)

369. Transfers of fortifications to the artillery.—Before turning over to the artillery any work of fortification the engineer officer in charge will see that invoices are prepared containing a complete list of all machinery, appliances, and material pertaining to the work, with a sufficiently full description of each item to establish its identity. The receipt from the artillery officer should state that all the articles have been turned over to him in good order and condition. ( (Par. 3, Cir. 2, C. of E., 1900.)

370. Citations and cross reference:

(a) As to transfers of property between accountable officers, see A. R. 663, 669-674.

(b) As to the transfer of public property from one bureau or Department to another, see A. R. 620, 675.

(c) Vouchers for services or supplies furnished by one Department, bureau, or office to another Department, bureau, or office must be sent directly to the Treasury Department for settlement, or the amount deposited to the credit of the proper appropriation, taking triplicate certificates of deposit for the same, one of which must accompany the voucher. (Treasury Circular 120, 1887; Cir. 14, A. G. O., 1902; Cir. 9, W. D., 1906.)

(d) Submarine-mine property not to be used for other purposes without prior authority of the Chief of Artillery. (Par. II, G. O. 86, W. D., 1905.)

(e) When defensive structures at seacoast fortifications are turned over to the Artillery, all keys belonging thereto to be transferred at the same time. (Par. I, G. O. 172, W. D., 1905,— § 120.)

(f) When an officer is relieved from duty on any work, he will, unless otherwise ordered, turn over the property pertaining thereto to his successor. (E. R. 31.)

(g) As to action to be taken upon the death of an officer in charge of public property or funds, see A. R. 86.