2. A book of letters received, including a record of indorsements.

3. A press-copy book, in which all correspondence pertaining to the office, including estimates of funds and requisitions for quartermaster's supplies, will be copied and indexed.

4. A record book of barracks and quarters, kept as directed in paragraph 980.

5. A descriptive book of public animals, kept as directed in paragraph

1034.

6. A record of interments (in case of station at a post), kept as indicated in paragraph 498.

7. A press-copy book of stores and property shipped, in which all bills of lading issued will be copied.

8. A book of stores and property received, kept as provided in the directions therewith.

1219. The required books will be supplied by the Quartermaster-General. They will not be removed from the office except on its discontinuance, when they will be disposed of as directed in paragraph 800. Commanding officers and inspectors will see that they are neatly kept and contain complete and correct records of all matters which should be recorded therein. Com manding officers will also see that they are properly transferred.

1220. All letters received, and copies of all orders for the expenditure of money or property, will remain on file as part of the records of the office. When it is necessary to withdraw a letter for file with the officer's accounts, a duly certified copy will be made to replace it in the office file. Letters pertaining exclusively to the settlement of an officer's accounts belong to him and not to the office files.

RETURNS AND REPORTS.

1221. All property purchased with funds appropriated by Congress for carrying on the operations of the Quartermaster's Department, and all property supplied for the use of the Army through that Department, will be denominated "quartermaster's supplies," and returns for the same will be rendered to the Quartermaster-General quarterly and when the accountable officer is relieved from duty.

1222. All quartermaster's supplies accounted for by an officer will be entered upon one return.

1223. The following returns and reports will be made and disposed of by quartermasters as indicated by the notes on the forms furnished by the Quartermaster-General:

1. Report of persons and articles employed and hired, to be rendered monthly, direct to the Quartermaster-General, within ten days after the expiration of the month. This report will contain a complete record of all services rendered the Quartermaster's Department during the month to which it pertains.

2. Monthly report of all bills of lading and transportation requests issued, except those issued for transportation by conveyances owned or chartered by the United States.

3. Transfer list of persons and articles employed and hired.

4. Report of enlisted men employed on extra duty, rendered monthly, within ten days after the expiration of the month. A copy of the order placing an enlisted man on extra duty, or relieving him therefrom, will

accompany the report for the month during which he was so detailed or relieved. The report will also show in the column of remarks the particular duty upon which each man was employed, and whether services were rendered on other than working days.

5. Statement of outstanding debts, rendered monthly, in time to reach the chief quartermaster of the department on the last day of the month to which it pertains.

1224. Quarterly returns of quartermaster's supplies will be made in duplicate-one copy, with abstracts (except of articles purchased) and vouchers, will be forwarded to the Quartermaster-General within twenty days after the expiration of the quarter to which it pertains; the other retained by the officer. The abstract of articles purchased will be rendered monthly and forwarded with money accounts.

1225. When one quartermaster relieves another, the latter will not enter the receipt for quartermaster's supplies upon the abstract, but directly on the return as "Transferred to successor." The receiving officer will enter the invoice upon the returns as "On hand at the post; received from predecessor."

ARTICLE LXXIX.

SUBSISTENCE DEPARTMENT.

NOTE.-Regulations for the government of the Subsistence Department, prepared and published under the authority of the Secretary of War, are distributed to its officers by the Commissary-General. Only such regulations are herein given as are general in their nature or affect other branches of the service.

GENERAL DUTIES.

1226. The Subsistence Department, under the direction of the Secretary of War, provides for the distribution and expenditure of funds appropriated for subsisting enlisted men and for purchasing articles kept for sale to officers and enlisted men. The Commissary-General furnishes lists of articles authorized to be kept for sale, and gives instructions for procuring, distributing, issuing, selling and accounting for all subsistence supplies.

COMMISSARIES.

1227. Purchasing commissaries make purchases of supplies in accordance with Article LV, and distribute them as directed. Upon direct calls of chief commissaries they transfer to commissaries of posts and stations such funds from the appropriation "Subsistence of the Army" and such authorized subsistence supplies as chief commissaries, under instructions from department commanders, deem necessary.

1228. A chief commissary will make calls upon purchasing commissaries designated by the Commissary-General for funds and supplies for posts and stations supervised by him, and under instructions from the Commissary-General will furnish funds and supplies to posts within his department which are exempted from the supervision of the department commander. He will keep a commissary book for each post and station, and decide whether the quantities of articles called for on requisitions should be allowed, increased, or diminished.

1229. Commissaries will make timely estimates and requisitions, approved by their commanding officers, for funds and supplies for the troops with

which they serve, and forward them, through military channels, to the chief commissaries. If any of the supplies can be obtained advantageously in the vicinity of the places where needed, the fact will be noted in detail on the requisitions by the commissaries.

SUBSISTENCE SUPPLIES IN BULK.

1230. Subsistence supplies comprise

1. Subsistence stores, consisting of articles composing the ration and those furnished for sale to officers and enlisted men, also lantern candles for stable use, forage for beef cattle, and coarse salt for public animals and rebrining. 2. Subsistence property, consisting of the necessary means for handling, preserving, issuing, selling and accounting for these stores.

1231. The commanding officer of a post will require an inventory of subsistence stores on hand to be made by the commissary in person during the last week of each month. If it is not practicable for the commissary to take the inventory within the time mentioned, he will apply to the commanding officer for the detail of an officer to take it, who will certify, on the statement of gains and wastage, the fact of detail and the date on which he took the inventory; the commissary will certify to amounts of gains and wastage. When such inventory indicates that stores are on hand in excess of the balances shown by the return, the excess will be taken up under the heading "gains." Deficiencies (as restricted by paragraph 1243) will be entered under the heading "wastage." Statements of gains and wastage will be examined and approved by the commanding officer.

1232. Stores longest on hand, if in fit condition, will be first issued, sold, or shipped.

1233. An officer having on hand equivalent parts of the ration (such as pork, bacon and salt beef; or flour, hard bread and corn meal; or beans, pease, rice and hominy) will keep informed as to the number of rations of each available, and determine in what relative proportion each should be issued, and will request his commanding officer to direct such issues as are for the interests of the service.

1234. When articles of food in good condition furnished for sale have accumulated at a post, and will become damaged if kept on hand solely for sale, the excess may be issued to troops in lieu of parts of the ration of equal money value. In case of articles which are equivalents of some of the components of the ration, issues may be made at the rates prescribed for the components. No stores thus issued are to be bought by the commissary as savings.

1235. When canned beef or.canned baked beans accumulate at a post in excess of anticipated demands for travel rations or for sale, they may, to prevent loss by deterioration, be issued, upon the order of the commanding officer, at the rates prescribed for those articles when issued as parts of the travel ration.

1236. Subsistence supplies in good condition, but not required for use, will be disposed of under the direction of the Commissary General. In urgent cases, such as sudden abandonment of a post, liability to rapid deterioration, etc., they may be sold, or otherwise properly disposed of, on the recommendation of an inspecting officer approved by a commanding general.

1237. Empty barrels and boxes, hides, tallow and other like property not required for public use, the disposal of which is not otherwise provided for, will be carefully preserved and sold as may be convenient.

1238. Subsistence supplies will not be transferred gratuitously to another staff department, nor obtained, issued, sold, or otherwise disposed of, except as authorized by regulations.

TRANSFERS IN BULK.

1239. When subsistence supplies are to be transported, the invoicing commissary will make timely requisition in writing upon the proper quartermaster, stating as nearly as possible the kind and amount of supplies to be transported, when they will be ready for delivery, when they should reach their destination, and any other information relating thereto which the quartermaster should possess. The commissary will give the quartermaster invoices in duplicate of the packages and their contents as marked. and obtain from him receipts in duplicate. The commissary will forward similar invoices in duplicate to the consignee, and obtain receipts in duplicate from him.

1240. If the receiving commissary finds any discrepancy between the invoices and the quantities, descriptions, or condition of the supplies received, not attributable to ordinary wastage in transportation, he will at once apply to the commanding officer for a board of survey to ascertain the quantity and nature of the discrepancy and fix the responsibility therefor. The receiving commissary will transmit to the invoicing officer receipts in duplicate for the supplies actually received, stating on the receipts the discrepancy ascertained and how, and will file a copy of the proceedings of the board with his return. The invoicing officer will file with his return the receipts accompanied by the quartermaster's receipts.

1241. When subsistence supplies are transferred by one commissary to another at the same station, the invoicing and receiving commissaries will exchange duplicate invoices and receipts therefor. Should any of the supplies not be in good condition, a board of survey will be applied for at once to examine and report upon them. The condition as determined by the board will be noted upon the invoices and receipts, and a copy of the proceedings will accompany each officer's returns.

GAINS, WASTAGE AND DEFICIENCIES.

1242. Wastage will be reported not on the presumption that it exists or will exist, but on the fact that it actually exists as determined by the monthly inventory. It is not allowed on fresh beef furnished directly by a contractor. Gains are taken up as required by paragraph 1231.

1243. Actual, unavoidable wastage, occurring during transportation or resulting from evaporation, leakage, etc., or in making issues and sales, may be accounted for as wastage when the amount does not exceed three per cent. in case of salt meats, salt fish, flour, hard bread, corn meal, sugar, soap, salt, molasses, syrup, dried fruit, or pickles; or one per cent. in case of beans pease, rice, hominy, coffee, tea, candles, or pepper.

1244. Salt and vinegar used in rebrining or pickling, and waste of stores in overhauling and repacking, will be accounted for by the certificate of the commissary approved by the commanding officer.

1245. Deficiencies exceeding the percentages specified in paragraph 1243, or in articles for which a limit of wastage is not therein indicated, or arising from losses by straying or death of beeves, or errors in their estimated net weight, or from losses by theft, fire, or vermin, or from deficient or unsuitable means of storage, etc., will be accounted for: (1) by boards of survey; (2) by affidavits; (3) by certificates of disinterested commissioned officers. Boards of survey should generally report upon such deficiencies, affidavits or certificates being used only in cases where the amount involved is very small. or when it is impracticable to assemble a board.

1246. The facts and quantities involved will be fully set forth in all affidavits or certificates accounting for losses or extraordinary wastage, and in certificates of stores or property expended in preserving supplies. When loss or improper issue of supplies is not satisfactorily explained, their cost will be taken up on the account current of the accountable officer.

STOREHOUSES.

1247. Storehouses, sheds, paulins, or other means of covering and protecting subsistence supplies will ordinarily be provided by the Quartermaster's Department.

1248. Commissaries will make daily inspections of their storehouses; see that they are kept dry and well ventilated, that the stores are properly cared for, that barrels and buckets of water and other means of extinguishing fires are ready for use, and that all proper precautions are taken to guard against loss.

1249. Coal oil, gunpowder, quicklime, or other articles of like dangerous nature will not be kept in or near subsistence storehouses.

FRESH MEATS.

1250. Fresh meats from the block will usually be provided for troops by contract. Beef cattle will be purchased only when necessary for supplying beef to troops in campaign or on the march.

THE RATION.

1251. A ration is the allowance for subsistence of one person for one day, and consists of the meat, the bread, the vegetable, the coffee and sugar, the seasoning, and the soap and candle components.

1252. Enlisted men and hospital matrons are each entitled to one ration per day. When the circumstances of their service make it necessary, civilians employed with the Army may each be allowed one ration per day.