of the loss of any of these receipt blanks, he will at once report the fact in writing to the officer charged with the settlement of accounts, giving numbers of the receipt blanks lost.

This form of receipt will be made up in triplicate with carbon paper, signed by the proper officer, and, when practicable, certified to by the party from whom the stores are received.

Each sheet must be legibly complete in every particular (including the reverse side of the white sheet). The articles and net weight must be clearly stated. If it is impracticable to accurately determine the net weight, it will be estimated; it is not sufficient to state number of bags, boxes, cases, cattle, etc.

A receipt on the original (white) sheet will be given for all stores taken for use of troops in the field in time of war and not paid for at time of their procurement.

The tissue sheet will be retained-in the books-by the receiving officer as a record. As these books become used up, they will (with tissue sheets therein) be sent to the Quartermaster General for safe-keeping and for reference in the event of future claims.

The triplicate (blue) sheets will be forwarded to the officer charged with the settlement of these accounts. On the reverse side of the triplicate (blue) sheet the receiving officer will give such information as may be necessary to assist in the settlement of the account.

When payment of the account or claim is made by the designated disbursing officer, he will attach the triplicate (blue) sheet upon which the account is based to the voucher covering the payment.

In all cases the persons from whom stores are taken, for which an original (white sheet) receipt is given, will be informed of the name and address of the disbursing officer to whom the receipt should be sent for settlement.

These receipts can not be used unless "requisitions" have been authorized in orders of the commander of the field forces.

ISSUE OF WAYBILLS, BILLS OF LADING, AND TRANSPORTATION REQUESTS.

3918. All waybills and bills of lading covering shipments of property, equipment, and supplies pertaining to the line of communications and to troops in the field should, when practicable, be prepared and issued as follows:

(a) When the shipment of supplies is made by commercial transport or over military railways, Government bills of lading will be used (Q. M. C. Forms 153, 154, 155, and 156).

(b) In the field whenever supplies are turned over for shipment by Government means of transportation other than that pertaining directly to troops, waybill will be prepared on Q. M. C. Form 248.

(1) This form is for use in the field as follows:

(a) As a waybill by a quartermaster to accompany shipments.

(b) As a shipping request to accompany supplies turned over to a shipping quartermaster for shipment on Government means of land transportation, excepting on field and combat trains.

(2) When used as a waybill, it will be prepared in triplicate by carbon process by the shipping quartermaster. The white sheet, signed by the shipping quartermaster, and the blue sheet will be delivered with the shipment to the quartermaster or assistant directly in charge of the transportation. The tissue sheet will be preserved by the shipping quartermaster as his record of shipment.

(3) When used as a shipping request, the white sheet signed by the person making the shipment will be turned over with the shipment to the shipping quartermaster, who will retain it and who will prepare way. bills as indicated in paragraph (2). The tissue sheet, receipted by the shipping quartermaster or his assistant, will be retained by the shipper. The blue sheet will not be used in this case.

(4) Receipts will be taken for all shipments delivered as follows:

(a) When shipments are delivered to another carrier, the white and blue copies of waybill accompanying the shipment will be delivered to such carrier and receipt for shipments thus turned over will be taken on "Record of property transported" (Q. M. C. Form 249).

(b) When shipments are delivered to the person or organization to which consigned, receipts therefor will be taken on the blue copy of the waybill, which will be disposed of as indicated thereon, and on "Record of property transported" (Q. M. C. Form 249).

(c) When quartermaster supplies are being sent to the front for general issue and are not billed to any par ticular depot, person, or organization, such supplies may be issued on requisitions, ration returns, or on "Field receipt for quartermaster supplies" (Q. M. C. Form 247) in accordance with instructions on that form. Any supplies remaining on hand after all issues have been made may be turned over on field receipt to the nearest depot. The quartermaster in charge of the transport will accomplish the waybill and attach to the blue copy all requisitions, ration returns, and field receipts, which will be forwarded to the shipping quartermaster.

(5) When stores are damaged, lost, destroyed, or abandoned while in transit, the quartermaster or his assistant in charge of the transport will fill in the upper certificates on the back of the white and blue sheets. The consignee will execute the lower certificate on the reverse side of the white sheet and file it with his records, and will also notify the officer who turned over the property for shipment of such loss or damage. (6) Waybills will be numbered consecutively during a fiscal year. Waybill numbers will not be entered except by the shipping quartermaster.

(7) A book of these forms will be carried by each supply column, supply train, wagon, motor truck, and pack company.

3919. The "Record of property transported" (Q. M. C. Form 249) will be carried by each supply column, supply train, wagon, motor truck, and pack company, and is for use as follows:

(1) This form is for use of quartermasters or assistants directly in charge of wagon, motor truck, and pack train companies, or other quartermaster means of land transportation, in keeping a record of property transported.

(2) Sufficient data will be entered in the book to identify the shipment.

(3) Receipts will be taken for all shipments delivered as follows:

(a) When shipments are delivered to another carrier, the white and blue copies of waybill (Q. M. C. Form 248) accompanying the shipment will be delivered to such carrier and receipt for shipments thus turned over will be taken therein.

(b) When shipments are delivered to the person or organization to which consigned, receipts therefor will be taken on the blue copy of the waybill, which will be disposed of as indicated thereon, and on this record. (c) When quartermaster supplies are being sent to the front for general issue and are not billed to any particular depot, person, or organization, such supplies may be issued on requisition, ration returns, or on "Field receipt for quartermaster supplies" (Q. M. C. Form 247) in accordance with instructions on that form. Any supplies remaining on hand after all issues have been made may be turned over on field receipt to the nearest depot. The quartermaster in charge of the transport will accomplish the waybill and attach to the blue copy all requisitions, ration returns, and field receipts, which will be forwarded to the shipping quartermaster.

(4) If any property or supplies are lost, destroyed, or abandoned en route, a complete statement of the circumstances, with the names of the quartermaster in charge of company, property clerk, truckmaster, wagon master, or pack master, and of witnesses, will be entered herein in the space provided on back of sheet to which the property pertains; also on back of white and blue copies of waybill.

(5) When this book has been used up and is no longer required, or the means of transportation ordered elsewhere, it will be disposed of as follows:

(a) If it pertains to transportation belonging to the line of communications, the book will be forwarded to the depot quartermaster at the base and filed with his retained record.

(b) If it pertains to the transportation of a division or other unit, the book will be delivered to the division quartermaster or quartermaster of the unit concerned and filed with his retained record.

(6) Leaves will not be removed from this book.

(7) A book of these forms will be carried by each supply column, supply train, wagon, motor truck, and pack company.

3920. Transportation requests covering the transportation of troops or individuals from the base group should be prepared and issued by the quartermaster at the base. Transportation requests covering the transportation of troops or individuals from other points should be issued by quartermasters or supply officers at those points, but so far as practicable transportation requests should be prepared and issued by the quartermaster at the base.

3921. Officers who issue bills of lading or transportation requests will report same at the end of each month on "Report of bills of lading and transportation requests issued" (Q. M. C. Form 151) and forward said report direct to the Quartermaster General, except as noted below in the case of officers who hold transportation requests on memorandum receipt.

Transportation requests will not be invoiced to officers who are not accountable for quartermaster supplies, but will be furnished to such officers on memorandum receipt by the quartermaster at the base. Officers to whom transportation requests are supplied on memorandum receipt will, when they issue such request for transportation purposes, sign them in their own name.

At the end of each month, or at the expiration of the particular duty, if not exceeding one month, the responsible officer will sign and deliver to the quartermaster at the base the properly prepared "Report of bills of lading and transportation requests issued" (Q. M. C. Form 151) accompanied by any canceled requests.

Upon receipt of the report and canceled requests by the quartermaster at the base, he will credit the memorandum receipt of the responsible officer with the number of requests reported as issued, including such canceled requests as may accompany the report, expend the requests on his monthly list of expenditures (Q.M.C. Form 203), and forward the report (Q. M. C. Form 151) to the Quartermaster General. Any canceled requests accompanying the report of the responsible officer will be detached from the report and attached to the monthly list of expenditures made by the depot quartermaster at the base.

Unused requests remaining in the hands of the responsible officer on the termination of the particular duty will be returned to the quartermaster at the base and the memorandum receipt given by the responsible officer adjusted and returned to him.

PAY OF TROOPS, MILEAGE, ETC.

3922. Division quartermasters and quartermasters of other units will be responsible, under the direction of their respective commanders, for the payment of troops pertaining to division and other units.

While in the field or in time of war the regiment will be paid by the regimental supply officer when in the opinion of the division commander conditions warrant and it is practicable to do so, in accordance with instructions contained in paragraph 1407.

3923. Mileage accounts of officers joining or with troops of a division or other unit will, whenever practicable, be paid by the quartermaster of a base depot; otherwise by the division quartermaster or quartermaster of other unit concerned.

3924. Final statements of discharged enlisted men will be paid by the quartermaster at the base or by such officers of the Quartermaster Corps as may be designated for this duty.

3925. All blank forms required by quartermasters or supply officers with troops in the field will be procured by requisition on the quartermaster at the base through the division quartermaster. Division quartermasters will keep on hand an emergency supply of blank forms, preferably carried in the supply

train.

VOLUNTEER TROOPS AT MOBILIZATION CAMPS.

3926. All supplies, including subsistence stores, required for the equipment and maintenance of troops at mobilization camps after such troops have been mustered into the Federal service will, so far as practicable, be furnished from stock or by purchase or both. Such supplies will be furnished upon properly approved requisitions by supply points designated by the Quartermaster General upon recommendation of department commanders, or will be purchased locally as may be directed by the respective department commanders when such purchases can be made to the advantage of the United States.

3927. Such supplies as are of a standard type generally supplied for use of the Army, and all articles of clothing and camp and garrison equipage should, as a rule, be procured on requisition submitted through the department quartermaster to the designated points of supply.

3928. Requisitions for supplies prescribed in orders and regulations to properly equip and maintain troops assembled at mobilization camps will be prepared in duplicate by regimental supply officers for their regiments, and supply officers of other separate organizations for their organizations, and submitted through proper channels to the quartermaster of the mobilization camp in the manner directed in the following: (a) On Q.M.C. Form 160 for such supplies listed in General Orders 39, War Department, 1915, as may be required for the proper equipment and maintenance of troops concerned..

ACCOUNTING FOR SUPPLIES.

3929. Property and supplies of the Quartermaster Corps other than subsistence stores will be accounted for on "Property account" (Q. M. C. Form 200) as prescribed in paragraphs 2106 to 2145.

Subsistence stores will be accounted for by the quartermaster of the camp on "Return of subsistence stores" (Q. M. C. Form 219) as prescribed in paragraphs 2146 to 2192.

3930. Accountability for subsistence stores, clothing, forage, stationery, veterinary medicines and dressings, and other expendable supplies used in maintenance and upkeep, will terminate with their issue on proper requisition.

3931. The camp quartermaster must show the number of men and fires on vouchers covering the issue of fuel and the number and kind of animals on all vouchers covering the issue of forage. The number of days for which the supplies are required must be stated in all cases.

3932. Quartermasters who receive supplies of the expendable class for the use of troops will be held responsible for the proper distribution thereof, and officers to whom such supplies are issued will be held responsible for their proper application.

3933. Issues of nonexpendable property will be made as follows:

(a) When the transfer is permanent invoices and receipts will be prepared on Q. M. C. Form No. 201, the property will be dropped from "Property account" (Q. M. C. Form No. 200) by the accountable officer and taken up by the receiving officer on "Property account" (Q. M. C. Form No. 200).

(b) When use of the property is to be only temporary, nonexpendable property will be issued on memorandum receipt. This does not involve the transfer of the property. When the necessity for the use of the property ceases the property will be turned in to the camp quartermaster, who will give credit therefor on the memorandum receipt.

3934. If there is any question as to the quantity of the property, its condition, or other differences of opinion between the officers concerned in a transfer or issue, it should be immediately adjusted as required by Army Regulations.

FUNDS.

3935. Funds required for the equipment and maintenance of troops at mobilization camps after muster into the Federal service will be apportioned and supplied as follows:

(a) Funds required by the several mobilization camps for the pay of troops, civilian employees, and other personal and nonpersonal services, local purchases of fuel and forage, subsistence stores, and other supplies of the Quartermaster Corps, will be apportioned by the Quartermaster General to the respective department quartermasters in a lump sum under each appropriation involved upon receipt of estimate of amount required under each appropriation.

(b) Allotments and transfers of funds will be made by department quartermasters to quartermasters of mobilization camps in amounts under each appropriation as may be necessary and authorized by the department commander.

(c) Record should be kept on "Allotment account" (Q. M. C. Form No. 74), by the respective department quartermasters, of all funds allotted and furnished to quartermasters of mobilization camps under the jurisdiction of their department commanders and by quartermasters of mobilization camps of all expenditures made and purposes for which made.

3936. Estimates of funds required by quartermasters of mobilization camps will be submitted to the respective department quartermasters, who will transfer the necessary funds to the quartermasters submitting the estimate.

3937. The senior quartermaster of a command, under the direction of its commander, will be responsible for the payment of the troops of the command (A. R., 1254). The blank forms authorized for the use of the Regular Army will be used for the purpose of making payments to volunteers from the date of their muster in, except that on their muster out volunteer organizations will be paid on the muster-out rolls. All volunteer officers serving with their regiments or companies will be paid on the rolls thereof as follows: The regimental field and staff, noncommissioned staff, and band on one roll, known as the field, staff, and band roll; and company officers on the rolls of their respective companies. An exception to this rule is made in the cases of volunteer officers who are in a status which justifies the application of paragraph 1259, Army Regulations, and in such cases the use of the individual officer's voucher is authorized. General officers and their staffs and officers detached from their commands will be paid on the usual individual officer's voucher.

3938. Funds will be accounted for as prescribed in paragraphs 430 to 538 hereof.

3939. Reports of classified civil service employees, temporary and permanent, will be made as directed in paragraphs 236 to 246 hereof.

When civilians are employed for temporary service (not classified civil service) in the Quartermaster Corps in any capacity in connection with troops in the field, agreements will be made as directed in paragraph 193.

BILLS OF LADING AND TRANSPORTATION REQUESTS.

3940. Bills of lading covering shipments of supplies from the mobilization camp, and transportation requests covering travel of individuals or troops from the camp, will be issued by the quartermaster of the camp.

BLANK FORMS.

3941. All blank forms of the Quartermaster Corps, except "Final statements," required by regimental supply officers, supply officers of separate organizations, and commanding officers of companies, troops, batteries, and detachments, will be supplied by the quartermaster of the camp. Requisitions for blank "Final statements," to supply tactical divisions or separate brigades of volunteers or of Organized Militia in the Federal service, will be made by division or brigade adjutants on the Quartermaster General. "Report of survey" (Form 196, A. G. O.) is supplied by The Adjutant General's department, and "Inventory and inspection report" (Form 1, A. G. O.), by the Inspector General's department. 3942. In connection with the instructions concerning volunteers at mobilization camps, attention of officers on duty in the Quartermaster Corps is invited to instructions contained in United States Mustering Regulations Providing for the Muster of the Organized Militia into and out of the Service of the United States, approved April 22, 1914, and United States Mustering Regulations Providing for the Muster of Volunteers into and out of the Military Service of the United States, approved April 28, 1914.

3943. When volunteer and militia organizations have been transferred from mobilization camp to field service, the instructions contained in paragraphs 2724 and 2736 will govern.