(e) Every day on which cash is received from sales of Class A-1 Supplies the gross amount of that cast. should be carried in one entry to the cashbook and the page therein on which such entry is made noted on the cash-sales book.

(f) To guard against the manipulation of supplies by the entry of fictitious amounts on the cash and charge sales slips, the abstract (Form 220) should be totaled at the date of inventory. To the preceding inventory should be added all receipts of supplies, both by purchase and invoice, and the total accounta bility thereby be ascertained. From this deduct transfers, sales, losses, wastage, etc., and the remainder should represent the supplies on hand by actual count.

(g) It is essential to a proper conduct of business that quartermasters give strict personal attention to verifying subsistence sales transactions, which necessarily includes the taking of inventory of stock an hand, and under no circumstances should these duties be delegated to noncommissioned or civilian assistants.

(h) The attention of all officers receiving supplies or property for the Quartermaster Corps and making Issues thereof is invited to paragraphs 668 and 673, Army Regulations, 1913. If an enlisted man or civilan is intrusted to assist in the performance of these duties, such agent must be selected with the greatest care to the end that the Government sustain no loss. In the transaction of the business of the Quartermast Corps an officer must sign many papers of which he has a limited personal knowledge, but in certifying vouchers covering payments of money or in certifying to other matters it is his duty to know that ha certificate is true and to adopt such means, with the assistance furnished, as may lead to absolute certamty concerning the certificate rendered.

2159. If subsistence stores obtained in an enemy's country, as outlined in paragraph 2009, are paid for by the receiving officer, he will make the purchase on “Voucher for purchases, or services not personal (W. D. Form 330, or 330, 3306, 330c) which becomes a voucher to his account current.

If he is in the field in time of war beyond the advance depots and making issues to troops, the stures are taken up on the "Field record of quartermaster supplies" (Q. M. C. Form 253).

If the stores are to be taken up on the "Return of subsistence stores" (Q. M. C. Form 219), as prescribed in paragraph 2039, they will, if the purchases cover more than one voucher, be abstracted on "Abstract of purchases of subsistence stores" (Q. M. C. Form 220 or 221), noting thereon the number of voucher to "Abstract of disbursement." If all articles purchased during the month are covered by one voucher, entry will be made directly on the return of subsistence stores.

See paragraph 2040 for manner of accounting for such stores if not paid for by the receiving officer.

Abstracts.

2160. All articles of subsistence stores received by purchase during the month, whether paid for or not, will be abstracted on the abstract of purchases or transfers of subsistence stores or on the abstract of perchases of subsistence stores, which becomes a voucher to the return of subsistence stores. All transders should be similarly abstracted on the abstract of purchases or transfers of subsistence stores.

If, however, only one voucher is involved, no matter whether the items thereon be few or many, abstract will not be used; but the entries will, in such instance, be made directly on the return.

2161. The "Abstract of purchases or transfers of subsistence stores" (Form No. 220) is to be used when the items are too numerous to be entered on the return of subsistence stores; or when, in the case of chases," the small "Abstract of purchases of subsistence stores" (Form No. 221) is not adequate. The instructions on these two forms of abstracts are the same.

2162. Over each item of an article purchased, but not paid for, the price per pound, etc., as shown by the vouchers, should be entered in red ink; but copies of the unpaid vouchers need not be filed with the abstract.

2163. The paid vouchers are filed with the abstract of disbursements accompanying the account current 2164. Vouchers for stores paid for in a month subsequent to that in which purchased, and also certrand vouchers for stores purchased and accounted for by another officer, will not be entered on this form be the paying officer but on his abstract of disbursements the month in which payment is made.

2165. Stores obtained by purchase will be abstracted separately from those obtained by transfer, but the "Abstract of purchases or transfers of subsistence stores" (Q. M. C. Form 220) will be used in each instance.

2166. One copy of this abstract will be filed with the return of subsistence stores forwarded to the quas termaster General, and the other copy will be filed with the retained return of the officer.

2167. Issues made by a quartermaster are abstracted on the "Abstract of ration returns and ( A-1 supplies issued" (Q. M. C. Form 222). The issues are made on ration returns, which are referred to on the abstract but retained by the quartermaster. The commanding officer ordering the issues certifies to the correctness of the abstract. When issues are made, issue slips are prepared by the issuing quartan master in duplicate, showing articles and quantities drawn. One copy receipted by the officer drawing the stores (or the person authorized by him to receive and receipt for the supplies), is filed by the g quartermaster as an office record, the other being given to the receiving officer of the organization. I'a company or detachment is detached from a command, the quartermaster will furnish the officer in charge with a “Ration certificate” (Q. M. C. Form 226) showing the date to which the ration account has been settled. This ration certificate is a subvoucher to the aforementioned abstract only when undrawa rations shown on the certificates are issued.

2168. The "Abstract of subsistence stores sold” (Q. M. C. Form 9. is a credit voucher to the return of subsistence stores. It must accompany the account current, but the return of suleistence stores will refer to it as the voucher for sales reported.

2169. An "Abstract of beef cattle and forage" (Q. M. C. Form 225) is used only in the field when beef cattle are being provided. It shows the net yield of beef from cattle slaughtered, number of cattle fed, the amount of forage consumed on each day of the month, and the total cost of forage for the month, and is d as a voucher to the return of subsistence stores,

2170. Forage for beef cattle will not be carried on the return of suber tence stores, but when issues of forage for beef cattle are necessary, they will be made from the stock of forage carried on property account. The amount and cost of forage thus issued will be reported, as provided in the preceding paragraph, in order that the resulting increase in cost of the ration may be determined.

Gains, Loss, and Discrepancies.

2171. If, after taking his month ly inventory, a quartermaster finds that minor shortages exist, through waste, breakage, errors, etc., he is allowed to drop stich shortages from his returns on a certificate as prescribed and approved by the commanding officer. Unusual discrepancies, not covered by the above, will be accounted for by survey reports.

The certificate (Q. M. C. Form 234) of the quartermaster will state that he has personally taken an inventory of the subsistence stores under his charge, and that the gains, losses, and discrepancies reported are the actual differences as ascertained by deducting from the total accountability the argregate of the inventory, istes, sales, tran fers, condemnations, and...... ...., and will be secounted

for on his return of subsistence stores for the month of

191...

2172. When the monthly inventory indiestes that stores are on hand in excess of the paper balances, the excess will be taken up under the heading “Gains.”

Field Record of Quartermaster Supplies.

2173. "Field record of quartermaster supplies” (Q. M. C. Form 253) will be kept as explained in paragraph 3005.

ADMINISTRATIVE EXAMINATION OF PROPERTY RETURNS.

2174. As soon as possible after the receipt of a return by the proper chef of bureau, it will be examined in his office, and the officer making the return will be notified of all errors and irregularities found there in and granted three months to correct them. Suspensions or disallowances will not be made on account of slight informalities which do not affect the validity of a voucher, but the officer's attention may be called to them. Whenever the errors have been corrected or compensation has been made for deficient articles, and the action of the bureau chief is sustained or modified by the secretary of War, the return will be regarded as settled, and the officer who rendered it will be notified. (A. R 702, 1518)

2175. If the necessary corrections in the returns be not made within the prescribed time, the fact wil! be reported to the Secretary of War. When it shall have been determined that the money value of the property for which an officer has failed to account shall be refunded to the United States, the proper chief of bureau wül forward to the Auditor for the War Department a certificate setting forth the condition of the officer's property account, with the statement that it incitides ali cl arges made up to its date and not previously certified, and that he has had a reasonable opportunity to be heard and has not been relieved of responsibility. Such certificate, when received, will raise a charge on the books of the Treasury Depart ment against the officer until refundment shall have been made. (A. R. 700, 1913.)

ARTICLE III.

SUPPLIES.

GENERAL PROVISIONS.

2176. All supplies and property of the Quartermaster Corps in use, except that which may be properly dropped as expended, must be covered by authorized memorandum receipts (Q. M. C. Form 227) duly signed by organization commanders or other officers, noncommissioned officers, enlisted men, mechanics, foremen, trainmasters, teamsters, or other employees to whom the property is issued. (A. R. 281, 657, 1089, 1090, 1091, 10914, 1092, 1913.)

2177. The maximum and minimum quantities of clothing and other quartermaster supplies to be kept on hand and in stock at the various posts and stations of the United States Army are listed in Appendix 3. 2178. It having come to the attention of the department that supplies and materials issued from depots or purchased and supplied to posts for post use are occasionally taken from the posts by organizations going to the Philippines, such practice in future is hereby prohibited. (G. O. 84, W. D., 1904.)

2179. List of Class A supplies and price list showing designated depots or points of supply for posts and stations is published from time to time by the Quartermaster General.

The list of awards showing contractors and prices for Class A supplies during the fiscal year names the designated depots or points of supply of the Quartermaster Corps for the posts and stations of the territorial departments and the independent stations; and contains additional instructions concerning requisitions for such supplies. Two copies of the list of awards are furnished to the quartermaster of each post or independent station, and such number of copies as may be necessary to the quartermaster of each depot. 2180. Whenever information is received that animals or other property belonging to the military service of the United States are unlawfully in the possession of any person not in the military service, the quartermaster or other proper officer will promptly cause proceedings to be instituted and diligently prosecuted before the civil authorities for the recovery of the property; and if the same has been stolen for the arrest, trial, conviction, and due punishment of the offender and his accomplices. (A. R. 689, 1913.)

2181. Upon satisfactory information that such United States property, unlawfully in the possession of any parties, is likely to be taken away, concealed, or otherwise disposed of before the necessary proceedings can be had in the civil tribunals for its recovery, the post or detachment commander will at once cause the same to be seized, and will hold it subject to any legal proceedings that may be instituted by other parties. Persons caught in the act of stealing public property will be summarily arrested by the troops and turned over to the civil authorities for trial. (A. R. 690, 1913.)

2182. When public property has been lost or stolen and the officer responsible therefor has failed to get possession of it by the ordinary means, the post commander may authorize the quartermaster to offer a reward for its recovery, such reward not to exceed one-fifth of the value of the property lost or stolen, and in no case shall it exceed $50. If the property has been stolen, the reward shall include payment for such information as the claimant possesses in regard to the larceny and recovery of the property as may lead to a conviction of the guilty party. (A. R. 691, 1913.)

2183. An officer in charge of public property in use or in store will endeavor by timely repairs to keep it in serviceable condition. For this purpose the necessary means will be allowed on requisition, and property in store so repaired will be issued. (A. R. 675, 1913.)

2184. The officer in permanent or temporary command of a post or station is responsible for the security of all public property of the command, whether in use or in store, and, although for purposes of periodical accountability to the War Department it may all have been officially receipted for by subordinate officers, the commanding officer is nevertheless responsible and pecuniarily liable with them for the strict observance of the regulations in regard to its preservation, use, and issue. He will take care that all storehouses are properly guarded, that only reliable agents are employed, and only trustworthy enlisted men are detailed for duty in them or in connection with property. (A. R. 658, 1913.)

2185. Packages, crates, sacks, etc., in which subsistence stores are furnished to the United States, while in a sense public property, belong in a different class from similar packages in which supplies or stores are packed for transportation and delivery to other branches of the staff.

The packages containing stores and supplies procured by the Subsistence Department (now subsistence stores) procured by the Quartermaster Corps are paid for in the contract price for stores, which are issued or sold to officers and enlisted men. As those to whom the stores are issued or sold are entitled to them as articles of the ration, or as supplies which they have purchased for cash, the ownership in the package passes with the title to its contents.

The case of the quartermaster's stores and supplies is different. Grain is issued, not to officers or enlisted men, but to public animals, or to private horses that are entitled to forage by law or regulations; it is never issued to a person as are rations; and, unless there is an authorized sale, as in the case of forage sold

to an officer, no title to either package or its contents passes from the United States to the owner of the animal or to the officer accountable for him. (Op. J. A. G., Apr. 30, 1908.)

2186. When an officer to whom stores have been forwarded believes them to have miscarried he will promptly inform the issuing and forwarding officers. (A. R. 666, 1913.)

2187. Causes of damage to and the loss and destruction of military property are classified as follows: 1. Unavoidable causes, being those over which the responsible officers have no control, occurring (a) in the ordinary course of service, or (b) as incident to an active campaign.

2. Avoidable causes, being those due to carelessness, willfulness, or neglect. (A. R. 682, 1913.) 2188. Officers responsible for public property will be charged for any damage to or loss or destruction of the same, and the money value will be deducted from their monthly pay, unless they show, to the satisfaction of the Secretary of War, by their own affidavits or by their certificates, supported by one or more affidavits, that the damage, loss, or destruction was occasioned by unavoidable causes and without fault or neglect on their part. (A. R. 683, 1913.)

2189. The expenses necessarily incurred by any action under paragraphs 689 to 691, Army Regulations, 1913, with the exception of attorney's fees, will be paid by the Quartermaster Corps, upon proper vouchers approved by the department commander. Officers will promptly report their action to department headquarters. (A. R. 692, 1913.)

2190. Public property expended in the military service will be accounted for by the certificate of the accountable officer, and property lost or destroyed will be accounted for by the affidavit of the responsible officer, or by his certificate supported by one or more affidavits. These certificates and affidavits will accompany the return covering the period during which the expenditure occurred or the loss or destruction was discovered; but in exceptional cases, when it is impracticable to submit such certificates and affidavits with the return, these delayed vouchers, together with the reasons for not transmitting the same, will be specified upon the return, and they will be forwarded, as soon as practicable, properly numbered and indorsed, to the proper bureau of the War Department. (A. R. 698, 1913.)

2191. The authority conferred upon the Secretary of War by section 4 of the act of Congress approved June 22, 1906, amending section 1661 of the Revised Statutes, to relieve a State or Territory from further accountability for United States property in the hands of its militia that has been lost or destroyed through no fault or neglect, or that has become unserviceable or unsuitable from use in service, extends to property so lost or destroyed or rendered unserviceable or unsuitable prior to the passage of the act cited, and which has not been accounted for otherwise. The provision in said section that the money value of stores lost or destroyed by reason of carelessness or neglect on the part of the militia shall be charged against the allotment of the State or Territory under section 1661 of the Revised Statutes, as amended, applies to losses due to such causes that occurred before the passage of the act of June 22, 1906, as well as to such losses occuring thereafter, provided that the property so lost or destroyed has not been accounted for otherwise. (Cir. 31, W. D., 1907.)

2192. Certificates given for supplies accompanying troops and memorandum receipts given by officers for supplies issued or loaned for their individual use, or for use of the organizations under their command, will be made in the prescribed form, and should any officer, when called upon by the proper authority to produce any of the supplies enumerated therein, fail to do so, or to furnish proper evidence that deficient or damaged supplies have been accounted for as required by regulations, the name of the officer delinquent will be reported to the Secretary of War by the Quartermaster General, and said officer's pay to the extent of the deficiency or damage will be stopped, in conformity with paragraphs 702 and 703, Army Regulations, 1913. The accountable officer may drop from his return the articles deficient, forwarding the memor andum receipt or certificate as a voucher therefor. (A. R. 1092, 1913.)

2193. Field service is defined to be service in mobilization, concentration, instruction, or maneuver camps, as well as service in campaign, in simulated campaign, or on the march.

The complete equipment for field service (equipment "C") consists of engineer, ordnance, signal, medical, and quartermaster property; and is divided into two classes, "A" and "B."

Equipment "A" is the equipment prescribed for use in campaign, in simulated campaign, or on the march. It is limited to the animals and vehicles prescribed in the Tables of Organization, the equipment and clothing worn on the person, and the articles carried on mount, and transported in field, combat, and divisional trains.

Equipment "B" is the equipment which, in addition to equipment "A," is prescribed for the use of troops in mobilization, concentration, instruction, or maneuver camps; and during such pauses in operations against an enemy as permit the better care of troops.

Equipment "C" is the sum of equipments "A" and "B," and therefore includes every article prescribed for field service as hereinbefore defined.

When troops are ordered on field service, instructions will state the letter designation of the equipment to be taken. The instructions will also specify whether mosquito bars and headnets are to form a part of the equipment, and what winter articles, if any, are to be included. The same rule will apply in the issuance of subsequent orders when necessary. Articles distinctively for winter use can be transported as baggage on the march only when transportation in addition to that prescribed in equipment "A" is provided for that purpose. In addition to the allowances prescribed as the field equipments, service coats, cravats, fatigue clothing, and other articles of uniform, extra bedding, and toilet articles may be taken by officers and enlisted men with equipment "B," when authorized in orders directing the movement of troops. (G.O. 85, W. D., 1914.)

2194. The articles and quantities thereof prescribed as the field equipment of all headquarters, organizations, and trains that may form a part of a division are enumerated in Equipment Tables, Q. M. Supplies, 1915, General Orders, No. 39, War Department, 1915, and its amendments.

The equipment for field bakeries is enumerated in paragraph 2679.

The commissary chests, field desks, folding platform scales, paulins, and other articles of field equipment required by quartermasters in charge of depots in the zone of the interior and at bases and on the lines of communications for the care, preservation, and issue of property will be supplied by the Quartermaster Corps, the quantity and character of such property depending upon conditions.

2195. The Quartermaster Corps will issue horse and mule shoes, nails, smith's tools, and materials required for the service, except the forges and tools for field service of cavalry, field artillery, and machine gun platoons. (A. R. 1097, 1913.)

2196. Tent stoves, shields, spark arresters, stovepipe elbows and joints are held in reserve for issue when required. (G. O. 39, W. D., 1915.)

2197. The Young Men's Christian Association having tendered its services for the benefit of troops serv ing in camp and in the field, all proper facilities for the work of the association will be afforded by commanding officers.

Whenever practicable, and when it does not interfere with drill and instruction or the purposes for which the troops are assembled, suitable sites will be selected and assigned in camps for the tents of the association. In the case of change of camp sites the tentage and equipment of the association will be transported when means are available. The care and police of the tents of the association, and the grounds surrounding them, will also be provided for in the general scheme of police of the camp.

Permission will be given by commanding officers for the duly accredited secretaries of the association to purchase necessary supplies from the Quartermaster Corps in case the supplies are available and can be spared; and when, in the opinion of the commanding officer, the supply of tentage warrants it, shelter of this character will be afforded to the association. (G. O. 39, W. D., 1914.)

2198. Public property will not be used nor will labor hired for the Government be employed for any private purpose whatsoever, except as authorized in these regulations. (A. R. 677, 1913.)

2199. A forage master or wagon master shall not be concerned, directly or indirectly, in any means of transport employed by the United States, or in the purchase or sale of any property procured for or belonging to the United States, except as agent for the Government. (A. R. 1093, 1913.)

2200. Every person who shall furnish supplies of any kind to the Army shall be required to mark and distinguish the same with the name of the contractor furnishing the supplies, in such manner as the Secretary of War may direct; and no supplies of any kind shall be received unless so marked and distinguished. (R. S., 3731.)

2201. All movable public property will, if practicable, be conspicuously branded "U. S." before being used. (A. R. 676, 1913.)

2202. All nonexpendable articles of quartermaster supplies hereafter procured will be marked with the letters "U. S. Q. M. C." in one of the three following sizes, according to the tool or article:

The marking of all tools will be done under the direction of the purchasing officer.

The following will be supplied to posts as a Class A supply:

Q. M. C., 1 inch.

U. S., 1 inch.

Numerals, 1 inch (from 0 to 9, inclusive).

Stencil plates, sets, complete (for field trains).

Rubber stamp, insignia of the Quartermaster Corps, and crescent stencil plate sets. Quartermasters will make use, until worn out, of the letters and numerals now on hand for marking quartermaster supplies and tools.

Requisitions for letters and numerals of the sizes prescribed in the before-mentioned order will not be submitted except to replace similar articles of the kinds and sizes now in use. Supply depots of the Quartermaster Corps will continue the issue of these articles from stock on hand to fill requisitions until such stock is exhausted. (G. O. 10, W. D., 1914, and G. O. 25, W. D., 1914.)

2203. In order to facilitate the handling of trunk lockers and to make identification easier when unloading from trains or transports, all trunk lockers issued to Cavalry, Field Artillery, and Infantry regiments, in addition to being marked as prescribed in paragraph 295, Army Regulations, 1913, will be marked with stripes, 4 inches wide, running lengthwise around the middle of each locker, as follows: Red for the first, white for the second, and blue for the third battalion, or squadron, of each regiment. (G. O. 186, W. D., 1910.)

2204. The wagons assigned to the combat trains and to the ration and baggage sections of field trains of organizations will, at all times, have stenciled on both sides of the wagon bed, so as to appear below the spare parts and tools suspended thereon, appropriate legends in black, in characters 3 inches high, similar to the following examples: