fee is fixed by local laws), but no mileage or other allowance for travel of the civil officer to the witness is provided for or authorized by law. (See 2 Comp. Gen. 65.) (b) If the witness and the civil officer before whom the deposition is to be taken do not reside at the same place, the witness should be required to perform the necessary travel, and he is entitled to mileage or other travel allowance therefor as prescribed in § 34.3 (b). (c) Where the service of one of the officers designated in the one hundred and fourteenth article of war (Act of June 4, 1920, 41 Stat. 810; 10 U.S.C. 1586) is not available, fees may be paid to civil officers for administering oaths in matters relating to military administration, subject to the conditions indicated in (a).** [Par. 6] 34.7 Furnishing copies of official records or documents. The fees provided by the local laws may be paid to the proper officials for furnishing such certified copies of public records or documents and expenses in connection with the procurement of photostatic copies, photographs, and negatives as are required by the court.** [Par. 7] 34.8 Compensation for attendance upon civil courts. Compensation to civilians in or out of Government employ for attendance upon civil courts is not payable by Army disbursing officers.*† [Par. 8] 35.9 Payment where there is no valid 35.25 Action when transportation ap contract. Payment under leases 35.10 Who entitled to rental. 35.11 Written agreement required. 35.15 Payment for cost of improvement pears to have been furnished improperly. 35.26 Payment when personal transpor tation lost. 35.27 Payment on bills of lading. Prompt payment of bills and ac- 35.28 General. CROSS REFERENCE General Accounting Office: See Accounts, 4 CFR Chapter I. **For statutory and source citations, see note to § 34.1. Page 9 VOUCHERS PERTAINING TO MONEY ACCOUNTS Section 35.1 Certification, general, by creditor. A voucher for funds disbursed will be made out in full before being certified by a public creditor. The original voucher must be signed and certified to in the space provided in the voucher form by the creditor or by his duly authorized agent, except that if a payee submits for payment an invoice or bill on which is shown the following certificate, duly signed, "I certify that the above bill is correct and just, and that payment therefor has not been received", or words to that effect, such invoice or bill may be accepted if it constitutes a valid claim against the Government, and will be fastened securely to the voucher in lieu of stating the invoice or bill in detail on the voucher form and securing the payee's certificate thereon.* [Pars. 2b, 4a, AR 35-1040, Mar. 16, 1936] *88 35.1 to 35.30, inclusive, (with the exceptions noted in the text,) issued under the authority contained in R.S. 161; 5 U.S.C. 22. 35.2 Certification when payment made by check. If payment is made by check to the order of any company (incorporated or unincorporated) or firm or individual by name, and the fact that the check has been so drawn is stated on the voucher, giving its number, date, amount, and United States depositary on which drawn, the certificate to the voucher may be signed by an officer, attorney, or agent of the company, or by an attorney or agent of the firm or individual, stating the capacity in which he signs, without filing with the voucher evidence of his authority to sign. In all such cases, the disbursing officer will deliver the check to such person only who, to his satisfaction and by positive identification, is authorized by the principal to certify to the voucher and receive the check. (See 2 Comp. Dec. 295.)* [Par. 6, AR 35-1040, Mar. 16, 1936, as amended by Circ. 14, WD, 1938] 35.3 Certification and receipt when payment made in currency-(a) General. Payment in currency will not be made to the holder of a power of attorney or to a holder of an instrument operating as a transfer or an assignment. (b) Payments to companies. If payment in currency is made to an incorporated or unincorporated company, the money will be delivered to and the voucher certified to and receipted by a duly authorized officer or agent of the company, the certificate and receipt to be signed with the company name, followed by the autograph signature of the officer, with his title, or of the agent to whom the money was delivered, and except as prescribed below the receipted voucher will be accompanied by evidence showing his authority. This evidence will consist of extracts from the articles of incorporation or association, the by-laws, or the minutes of the board of directors duly certified by the custodian of such records (under the company seal, if there be one), showing that the signer is properly vested with authority to receive and receipt for money due the company. Receipts for small sums paid in currency to a corporation, such as a railroad telegraph, turnpike, transfer, express, steamboat, hotel, newspaper, or ice company, for an occasional service rendered may be signed and the vouchers certified by the local agent in charge of the business of the company at the place where the service is Page 10 *For statutory citation, see note to 8 35.1. rendered or where it begins or terminates, and the certificate of the officer who made the payment that the person to whom payment was thus made was then the local agent of the company in charge of its business at the place designated will be sufficient evidence of the agent's authority to certify to the vouchers and to receipt for the money paid. (c) Payments to individuals or copartnerships doing business under company titles. If payment in currency is made to an individual or to a copartnership doing business under a company title, the certificate and receipt will be signed with the company name, followed by the autograph signature of the individual proprietor or of one of the members of the firm with the words "proprietor" or "one of the proprietors" affixed thereto. (d) Payments to copartnerships doing business as such. If payment in currency is made to a copartnership doing business as such, the certificate and receipt will be signed with the firm's usual signature by one of the members of the firm, who will be required to affix his own signature as "one of the firm”. (e) Payments to individuals. If payment in currency is made to an individual creditor, the certificate and receipt will be signed by him in person.* [Par. 7, AR 35-1040, Mar. 16, 1936] 35.4 Signatures. The form of the signature to the certificate, and to the receipt when required, and the name of the person or business firm as entered at the head of an account must be literally alike. When a signature is not written by the hand of the party, due to inability to write, and such signature is signed by mark "X", it must be witnessed by a disinterested party with his address. Such witness will be a commissioned officer when practicable. Where there is a mere physical inability to write on the part of a claimant and he causes his amanuensis to sign his name in his presence, such signature is regarded as a signing by the claimant. (See vol. II, Digest of Decisions, Second Comptroller of the Treasury, 1869-1884, par. 1009.) A physician's certificate as to the affliction should be filed with the first voucher. The signature of the amanuensis must be certified to by two witnesses. If a claimant is afflicted with a mental disability that disqualifies him from signing his name, the law requires the appointment of a committee or guardian. (See vol. II, Digest of Decisions, Second Comptroller of the Treasury, 1869-1884, par. 1109.) Certified copies of court papers appointing a guardian should be filed with the first voucher, and in future payments reference to such voucher, by number, should be made. If the payee is in an asylum, the superintendent's certificate that the payee was alive at the time payment was due should be filed with each voucher. The guardian should sign the name of the payee, followed by his own signature as guardian.* [Par. 8, AR 35-1040, Mar. 16, 1936] PAYMENTS UNDER CONTRACTS, FORMAL AND INFORMAL 35.5 To whom payment may be made-(a) Other than lowest bidder. Payment may be made under award to other than lowest bidder where the evidence clearly shows that such award has been *For statutory citation, see note to § 35.1. Page 11 made to the lowest responsible bidder complying with conditions of the invitation to bidders. Doubtful cases should be submitted to the Chief of Finance for consideration. (b) Other than original contractor. Sections 3477 and 3737 of the Revised Statutes (31 U.S.C. 203, 41 U.S.C. 15), prohibit the assignment of a contract with, or a claim against the United States, in advance of the issue of a warrant for payment of the claim. Where the entire business of a contractor is sold, the transfer is not such an assignment as is prohibited by R.S. 3477 and 3737, and payment to the transferee is authorized upon compliance with contract terms and the furnishing of a waiver from the original contractor. (See 9 Comp. Gen. 72.) The merger of a corporation or a change in the corporate name does not operate to annul existing contracts between such corporation and the Government and is not of itself a change in the contractor's responsibility. (See 4 Comp. Gen. 184.) (R.S. 3477, 3737, 35 Stat. 411; 31 U.S.C. 203, 41 U.S.C. 15) [Par. 3, AR 35-6040, Sept. 18, 1930] 35.6 When payment may be made; advances of public money prohibited. Section 3648 of the Revised Statutes (31 U.S.C. 529), prohibits payments in advance of the delivery of supplies or rendition of service, except as otherwise provided by law. Purchases of coupon books for gasoline and oil are within the prohibition and payment may not be made until the supplies are actually furnished. (See 8 Comp. Gen. 454.) (R.S. 3648; 31 U.S.C. 529) [Par. 4, AR 35-6040, Sept. 18, 1930] 35.7 What payment is authorized; general-(a) Payments under contracts for indefinite amounts not authorized. Contracts containing provisions obligating the United States to pay unlimited or indefinite amounts are not authorized, but estimates may be stated as accurately as possible, with provisions for increases or decreases not exceeding given percentages. (See 5 Comp. Gen. 450; 8 Comp. Gen. 354.) (b) Payments under contracts for nonpersonal services. Nonpersonal services must be engaged in accordance with the requirements of R.S. 3709 (41 U.S.C. 5), relative to advertising. The Act of June 30, 1906 (34 Stat. 763; 5 U.S.C. 84), providing that, for pay purposes, each month shall be regarded as having 30 days, relates only to compensation of officers and employees of the United States for personal services, and has no application to contracts for nonpersonal service, as for the hire of a wagon and team, payment for which for a fractional part of a month should be on the basis of the actual number of days in the month. (See 22 Comp. Dec. 711.)* [Par. 5 (a) (b), AR 35-6040, Sept. 18, 1930] 35.8 Adjustments-(a) Mistakes in bids. Where a contractor claims payment in addition to the contract price, on the ground of a mistake in bid, the contract price only should be paid and any protest on the part of the contractor should be forwarded through the Chief of Finance to the General Accounting Office for settlement as a claim. (See 8 Comp. Gen. 397.) Page 12 *For statutory citation, see note to § 35.1. (b) Freight rates. Shipment from a point nearer destination than the f. o. b. point named in a contract does not entitle the contractor to the saving in freight charges. (See 3 Comp. Gen. 56.) Where a contract provides for delivery f. o. b. destination, and shipment is made on Government bill of lading, which entitles the Government to certain land-grant deductions from the regular commercial rates, the contractor is not entitled to the benefits obtained by the Government on account of said land-grant deductions. (See MS. Comp. Gen., Apr. 8, 1930.) (c) Coal contracts. Standard Government forms of coal contracts provide for adjustment of prices on account of increases or decreases in cost of production due to changes in wage scales. (See 8 Comp. Gen. 671; Finance Circulars No. B-19.) Standard Government forms of coal contracts provide for adjustment of prices where coal is sampled and found by analysis to contain excess ash content. (d) Inferior goods. Acceptance of inferior goods does not entitle the contractor to other than payment on the basis of the reasonable value of the goods. (See 5 Comp. Gen. 993.) Disbursing officers should not make payment in such cases without advance decision of the Comptroller General. (e) Set-off. Where a contractor is indebted to the Government under one contract, the Government may offset, without separate action, an amount owing to the contractor under another contract. (Barry v. United States, 229 U. S. 47 (1913).) (See 7 Comp. Gen. 186.) The right of set-off does not apply to unliquidated demands, but the Government has the equitable right to withhold payment of moneys due under one contract to a contractor who is in default under another contract until his indebtedness thereunder can be liquidated. (See 7 Comp. Dec. 213.) (f) Delay in performance-(1) When no damages provided for in contract. Where no specific provision is made in a contract for either liquidated or actual damages, the contractor is, upon failure to complete the contract within the specified time, chargeable with all expenses caused the Government by the delay as actual damages. (See 8 Comp. Gen. 455.) Where there has been delay in performance under a contract which does not contain a provision for damages, payment in full will not be made unless a certificate is furnished by the contracting officer, or the officer delegated by him to supervise performance, that no actual damage has been caused the Government by the delay. (See MS. Comp. Gen. Sept. 30, 1929.) In the case of delays in the completion of informal contracts involving less than $500, the purchasing officer may furnish for file with the voucher a statement of the damage resulting from the delay, or certify that no damage resulted from the delay, and payment may be made in accordance with the certificate. (See 2 Comp. Gen. 385.) (2) When damages provided for in contract. Whenever, under a standard Government form of contract containing a provision for liquidated damages, the contractor fails for any reason to execute completely the contract within the period stipulated in the original Page 13 |