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Travel officers.



service of the United States who is captured by the enemy,
shall be entitled to receive during his captivity, notwith-
standing the expiration of his term of service, the same
pay, subsistence, and allowance to which he may be entitled
while in the actual service of the United States; but this
provision shall not be construed to entitle any prisoner of
war of such militia corps to any pay or compensation after
the date of his parole, except the traveling expenses allowed
by law.

SEC. 1289. When an officer is discharged from the service, Jan. 11, 1812, H. except by way of punishment for an offense, he shall be 22, 52 P: 674, allowed transportation and subsistence from the place of 15, v. 2, p. 796; his discharge to the place of his residence at the time of 8.46: 13,0 145: his appointment, or to the place of his original muster into Feb. 27, 1877, v. the service. The Government may furnish the same in 19, p. 244.

kind, but in case it shall not do so, he shall be allowed
travel-pay and commutation of subsistence, according to
his rank, for such time as may be sufficient for him to travel
from the place of discharge to the place of his residence,
or original muster into service, computed at the rate of one

day for every twenty miles.
Travel pay to SEC. 1290. When a soldier is discharged from the service,

except by way of punishment for an offense, he shall be
allowed transportation and subsistence from the place of
his discharge to the place of his enlistment, enrollment, or
original muster into the service. The Government may
furnish the same in kind, but in case it shall not do so, he
shall be allowed travel-pay and commutation of subsistence
for such time as may be sufficient for him to travel from the
place of discharge to the place of his enlistment, enrollment,
or original muster into the service, computed at the rate of

one day for every twenty miles. Soldiers' pay

SEC. 1291. No assignment of pay by a non-commissioned not assignable. May 8, 1792, s. 4, officer or private, previous to his discharge, shall be valid.





280. See note 4.



1269. Allowances limited.
1270. Fuel, forage, etc., in kind.

Commutation for forage not to be

1271. Forage, allowance in kind.
1272. Forage, to whom furnished.

Allowance of forage specified.
Act May 4, 1880. No discrimination

east of the Mississippi.

Act June 18, 1878. Fuel, allowance,

Quarters for officers.
Commutation for quarters.
Act June 23, 1879. No allowance of

claims for servants' quarters.

Title 14, chap 3. SEC, 1269. No allowances shall be made to officers in addi-
Allowances tion to their pay except as hereinafter provided.
July 15, 1870, s. 24, v. 16, p. 320.


Note 4.--Held, That the provision in section 1291 that "no assignment of pay by a noncommissioned officer or private previous to his discharge shall be valid" does not preclude a soldier so situated as to be unable to receive his pay in person from giving an order to another person to receive and receipt for the same for him, and that a soldier in the custody of the civil authorities under a criminal charge might legally be paid the amount of pay due him upon an order given by him for the same to the attorney employed to defend him; also, that the pay due an insane officer or soldier might legally be rendered to a person duly appointed as his guardian under the State laws. (Winthrop's Digest, 369.)

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See acts of June 18, 1878.

SEC. 1270. Fuel, quarters, and forage may be furnished Fuel quarters, in kind to officers by the Quartermaster's Department July 15, 1870, 8. according to law and regulations. Provided however, That 2, 16, P: 320

Feb. 27, 1877, v.19, when forage in kind cannot be furnished by the proper p. 243. departments, then and in all such cases, officers entitled to forage may commute the same according to existing regulations: Provided further, That officers of the Army and of volunteers assigned to duty which requires them to be mounted shall, during the time they are employed on such duty, receive the pay, emoluments, and allowances of cavalry officers of the same grade respectively. Marine Corps.

That no commutation for forage Jan. 30, 1885. shall be paid.

No com muita. tion of forage in Marine Corps. R. S., secs. 1270, 1272, 1612.


Seo June 18, 1878.

June 18, 1878, s.

SEC. 1272. Forage shall be allowed to officers only for Forago, horses authorized by law, and actually kept by them in Apr. 24, 1816, 8 service when on duty and at the place where they are on 12, 1:3, 1: 299;

July 17, 1862, s. 1, duty.

v. 12. p. 594. And forage in kind may be furnished to the officers of the Juno 18, 1878. Army, by the Quartermaster's Department, only for horses Allowance of owned and actually kept by such officers in the performance forage. of their official military duties when on duty with troops in 8, v. 20, p. 150. the field or at such military posts west of the Mississippi River (see Post| as may be from time to time designated by the Secretary of War, and not otherwise, as follows:

To a colonel, two horses.
To a lieutenant-colonel, two horses.
To a major, two horses.
To a captain (mounted), two horses.
To a lieutenant (mounted), two horses

No discrimina.

Feb. 24, 1881, v.

Provided, That there shall be no discrimination in the May 4, 1880. issue of forage against officers serving east of the Mississippi River, provided they are required by law to be mounted, tione cast of the and actually keep and own their animals.

21, p. 346; May 4,

1880, v. 21, p. 111. Allowance of or commutation for fuel to commissioned Juno 18, 1878. officers is hereby prohibited; but fuel may be furnished to Fuel. the officers of the Army by the Quartermaster's Depart- June 18, 1878,8. ment, for the actual use of such officers only, at the rate of Seo note 1. three dollars per cord for standard oak wood, or at an equivalent rate for other kinds of fuel, according to the regulations now in existence.

That at all posts and stations where there are public. Quarters for of quarters belonging to the United States, officers may be furnished with quarters in kind in such public quarters, and not elsewhere, by the Quartermaster's Department, assigning to the officers of each grade, respectively, such

Note 1.–The provisions of section 8, act June 18, 1878, giving to Army officers the privilege of purchasing fuel at the rate of $3 per cord for stanilari oak wood, do not extend to retired officers. A cord of haral wood is made, under the regulations, the standard by which other grades of fuel are tested. This section authorizes the sale only of the quantity of other fuel for $3, which is made the equivalent of a cord of standard wood. (Op., XVI, 92, Devens, July 18, 1878.)

number of rooms as is now allowed to such grade by the Rate of com.rules and regulations of the Army; Provided, That at places

June 18, 1878, s. where there are no public quarters, commutation therefor June 23, 1879, 4. may be paid by the Pay Department to the officer entitled 21, p. 31. to the same at a rate not exceeding tuelve dollars per room June 23, 1879. That no allowance shall be made for claims for quarters

No allowance for servants heretofore or hereafter. for claims tor servants' quarters. June 23, 1879, s. 1, v. 21, p. 30.

See noto 2.

per month.

Note 2.-A military post or station where there are public quarters for officers, but insutficient for the accommodation of all the officers, is, in regard to those officers who are necessarily excluded from the public quarters, a place where there are “DO pnblic quarters," within the meaning of the proviso in section 9, act of June 18, 1878, and the otticers thus excluded may be allowed commutation for quarters. (Op., XVI, 611, Aug. 7, 1878.)





Sec. 236. Public accounts to be settled in the 277. Duties of the Fourth Auditor.

Department of the Treasury. 283. Manner of keeping accounts of Do237. Commencement of the fiscal year.

partments of War and the Navy. 250. Settlement of accounts within fiscal 297. Auditors may administer oaths. year.

3673. Warrants, drawing and counter260. Reports upon appropriatious for signing.

the Departments of War and the 3675. Warrants, forın of drawing and how

273. Duties of the Second Comptroller.
274. Power of Second Comptroller as to

arrears of pay. SEC. 8. The balances which may from time to time be July 31, 1894. certified by the Auditors to the Division of Bookkeeping Certitied bal. and Warrants, or to the Postmaster-General, upon the ances.conslusive settlements of public accounts, shall be fival and conclu- partinents, etc.

R.S., sec. 191. sive upon the Executive Branch of the Goverument, except that any person whose accounts may have been subject to ro

vision by Comp settled, the head of the Executive Department, or of the board, commission, or establishment not under the jurisdiction of an Executive Department, to which the account pertains, or the Comptroller of the Treasury, may, within a year, obtain a revision of the said account by the Comptroller of the Treasury, whose decision upon such revision shall be final and conclusive upon the Executive Branch of the Government:

Provided, That the Secretary of the Treasury may, when or reexamina; in his judgment the interests of the Government require Socrotary of it, suspend payment and direct the re-examination of

Treasury. account. Upon a certificate by the Comptroller of the Treasury Certificate of

differences on reof any differences ascertained by him upon revision the

vision, how cerAuditor who shall have audited the account shall state an tified. account of such differences, and certify it to the Division of Bookkeeping and Warrants,

Any person accepting payment under a settlement by Accepting pay an Auditor shall be thereby precluded from obtaining a tor's settlement, revision of such settlement as to any items upon which conclusive. payment is accepted; but nothing in this Act shall prevent an Auditor from Suspensions

permitted. suspending items in an account in order to obtain further evidence or explanations necessary to their settlement.

When suspended items are finally settled a revision may-action be had as in the case of the original settlement.

settlement. Action upon any account or business shall not be delayed Accounts not

to be delayed for awaiting applications for revision:

revision. Provided, That the Secretary of the Treasury shall make Issuing regulations fixing the time which shall expire before a war- tixed. rant is issued in payment of an account certified as provided in sections seven and eight of this Act.



Warrants, time to be



See note 1.

Auditors to The Auditors shall, under the direction of the Comptroller preserve ac. counts. of the Treasury, preserve, with their vouchers and certifi.

cates, all accounts which have been finally adjusted. What decisions All decisions by Auditors making an original construc. of Auditors to be reported

tion or modifying an existing construction of statutes shall Comptroller. be forth with reported to the Comptroller of the Treasury,

and items in any account affected by such decisions shall be suspended and payment thereof withheld until the Comptroller of the Treasury shall approve, disapprove, or

modify such decisions and certify his actions to the Auditor. -of Comptroller All decisions made by the Comptroller of the Treasury to be transmitted to Auditor.

under this Act shall be forthwith transmitted to the Auditor

or Auditors whose duties are affected thereby. Officers may

Disbursing officers, or the head of any Executive Decall on Comp. trollor" for deci-partment, or other establishment not under any of the

Executive Departments, may apply for and the Comptroller of the Treasury shall render his decision upon any question involving a payment to be made by them or under

them, -when rendered, which decision, when rendered, shall govern the Auditor to govern.

and the Comptroller of the Treasury in passing upon the

account containing said disbursement. Repeal of R. S.,

Sections one hundred and ninety-one and two hundred secs. 191, 270,

and seventy of the Revised Statutes are repealed. Comptroller, Auditors, etc.,

SEC. 9. This Act, so far as it relates to the First Compnot new officers. troller of the Treasury and the several Auditors and Deputy

Auditors of the Treasury, shall be held and construed to operate merely as changing their designations and as adding to and modifying their duties and powers, and not as

creating new officers. Transfer of du.

All laws not inconsistent with this Act, relating to the Auditors of the Treasury in connection with any matter, shall be understood in each case to relate to the Auditor to whom this Act assigns the business of the Executive Department or other establishments concerned in that

matter. Division of SEC. 10. The Division of Warrants, Estimates, and Apbookkeeping and warrants ostabpropriations in the office of the Secretary of the Treasury lished.

is hereby recognized and established as the Division of Bookkeeping and Warrants. It shall be under the direc

tion of the Secretary of the Treasury as heretofore. - to keep ac. Upon the books of this division shall be kept all accounts

of receipts and expendit. of receipts and expenditures of public money except those

relating to the postal revenues and expenditures therefrom; Repeal of R. S., and section three hundred and thirteen and so much of

sections two hundred and eighty-three and thirty-six hundred and seventy-five of the Revised Statutes as require those accounts to be kept by certain Auditors and the

Register of the Treasury are repealed. Duties of Reg. The duties of the Register of the Treasury shall be such

as are now required of him in connection with the public

ties to Auditors.


sec. 313: R. S., secs. 283, 3675.

Seo note 2.


Note 1.-(13) R. S., sec. 191, hereby repealed, is superseded by sec. 8, above, on the same subject. R. S., sec. 270, allowing an appeal to the Comptroller in postal accounts, is also superseded by the same section.

Note 2.-R. S., sec. 313, hereby repealed, prescribes the duties of the Register. The subsequent sentence appears to reenact paragraph “First" of that section.

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