of the Navy, shall keep all accounts of the receipts and expenditures of the public money in regard to those departments, and of all debts due to the United States on moneys advanced relative to those departments; shall receive from the Second Comptroller the accounts which shall have been finally adjusted, and shall preserve such accounts, with their vouchers and certificates, and record all requisitions drawn by the Secretaries of those departments, the examination of the accounts of which have been assigned to them.-Sec. 283, R. S., as modified by act of July 31, 1894 (128 Stat., 208).

1173. Clerk to be detailed to sign bounties, certificates, etc.-The second auditor may detail one clerk to sign, in the place of the auditor, all certificates and papers issued under any provisions of law relating to bounties; but the auditor shall be responsible for the official acts of such clerk.-Sec. 279, R. S.

THE COMPTROLLER OF THE TREASURY.

1174. Designation and duties of.-The offices of Commissioner of Customs, Deputy Commissioner of Customs, Second Comptroller, Deputy Second Comptroller, and Deputy First Comptroller of the Treasury are abolished, and the First Comptroller of the Treasury shall hereafter be known as Comptroller of the Treasury. He shall perform the same duties and have the same powers and responsibilities (except as modified by this act) as those now performed by or appertaining to the First and Second Comptrollers of the Treasury and the Commissioner of Customs; and all provisions of law not inconsistent with this act, in any way relating to them or either of them, shall hereafter be construed and held as relating to the Comptroller of the Treasury.-Sec. 4, act of July 31, 1894 (28 Stat., 205).

1175. Power to regulate payment of arrears of pay.—The Comptroller of the Treasury may prescribe rules to govern the payment of arrears of pay due to any petty officer, seaman, or other person not an officer, on board any vessel in the employ of the United States, which has been sunk or destroyed, in the case of the death of such petty officer, seaman, or person, to the person designated by law to receive the same.-Sec. 274, R. S., as amended by act of July 31, 1894 (28 Stat., 205).

1176. Inspection of books, accounts of disbursing officers, etc., by Comptroller and auditors.-All books, papers, and other matters relating to the office or accounts of disbursing officers of the executive departments, and commissions, boards, and establishments of the Government in the District of Columbia shall at all times be subject to inspection and examination by the Comptroller of the Treasury and the Auditor of the Treasury authorized to settle such accounts, or by the duly authorized agents of either of said officials.-Act of Feb. 19, 1897 (29 Stat., 550).

PUBLIC PROPERTY.

ACCOUNTABILITY.

1177. Regulations to be prescribed by Secretary of War.-Hereafter the accounting for Army supplies or property and the fixing of responsibility therefor shall be according to such regulations as may be prescribed by the Secretary of War.-Act of Aug. 29, 1916 (39 Stat., 635).

1178. Oaths in settlement of accounts, who may administer.-The Secretary of War is authorized to detail one or more of the employees of the War De

partment for the purpose of administering the oaths required by law in the settlement of officers' accounts for clothing, camp and garrison equipage, quartermaster's stores and ordnance, which oaths shall be administered without expense to the parties taking them.-Sec. 225, R. S., as amended by Act of Feb. 27, 1877 (19-241).

1179. Accounts of company commanders; affidavits to be accepted in case of loss of vouchers or company books.-In settling the accounts of the commanding officer of a company for clothing and other military supplies, the affidavit of any such officer may be received to show the loss of vouchers or company books, or any matter or circumstance tending to prove that any apparent deficiency was occasioned by unavoidable accident or loss in actual service, without any fault on his part, or that the whole or any part of such clothing and supplies had been properly and legally used and appropriated; and such affidavit may be considered as evidence to establish the facts set forth, with or without other evidence, as may seem to the Secretary of War just and proper under the circumstances of the case.-Ibid.

1180. System to be prescribed by Quartermaster General under direction of Secretary of War; account to be rendered.-The Quartermaster General, under the direction of the Secretary of War, shall prescribe and enforce a system of accountability for all quartermaster's supplies to the Army or to officers, seamen, and marines. And he shall account to the Secretary of War at least once in three months for all property and money that may pass through his hands or the hands of his subordinate officers.-Sec. 1139, R. S., as amended vy act of Feb. 27, 1877 (19 Stat., 242).

1181. Certificates of loss to be forwarded to Treasury accounting officers.--Instead of forwarding to the accounting officers of the Treasury Department returns of public property intrusted to the possession of officers or agents, the Quartermaster General, the Commissary General of Subsistence, the Surgeon General, the Chief of Engineers, the Chief of Ordnance, the Chief Signal Officer, the Paymaster General of the Navy, the Commissioner of Indian Affairs, or other like chief officers in any department, by, through, or under whom stores, supplies, and other public property are received for distribution, or whose duty it is to receive or examine returns of such property, shall certify to the proper accounting officer of the Treasury Department for debiting on the proper account any charge against any officer or agent intrusted with public property, arising from any loss, accruing by his fault, to the Government as to the property so intrusted to him.-Sec. 1, act of Mar. 29, 1894 (28 Stat., 47).

1182. Contents of certificates.-Said certificate shall set forth the condition of such officer's or agent's property returns, that it includes all charges made up to its date and not previously certified, that he has had a reasonable opportunity to be heard and has not been relieved of responsibility; the effect of such certificate, when received, shall be the same as if the facts therein set forth had been ascertained by the accounting officers of the Treasury Department in accounting.-Sec. 2, Ibid.

1183. Uniforms, equipment, etc., of enlisted men in possession of persons not soldiers.-The clothing, arms, military outfits, and accouterments furnished by the United States to any soldier shall not be sold, bartered, exchanged, pledged, loaned, or given away; and the possession of any such property by any person not a soldier or officer of the United States shall be prima-facie evidence of such

sale, barter, exchange, pledge, loan, or gift. Such property may be seized and taken from any person, not a soldier or officer of the United States, by any officer, civil or military, of the United States, and shall, thereupon, be de livered to any quartermaster or other officer authorized to receive the same.— Sec. 1242, R. S.

1184. Same. The clothes, arms, military outfits, and accouterments furnished by the United States to any soldier shall not be sold, bartered, exchanged, pledged, loaned, or given away; and no person not a soldier, or duly authorized officer of the United States, who has possession of any such clothes, arms, military outfits, or accouterments, so furnished, and which have been the subject of any such sale, barter, exchange, pledge, loan, or gift, shall have any right, title, or interest therein; but the same may be seized and taken wherever found by any officer of the United States, civil or military, and shall thereupon be delivered to any quartermaster, or other officer authorized to receive the same. The possession of any such clothes, arms, military outfits, or accouterments by any person not a soldier or officer of the United States shall be presumptive evidence of such a sale, barter, exchange, pledge, loan, or gift.-Sec. 3748 R. S..

1185. Custody of books, records, papers, furniture, etc.-The Secretary of War shall have the custody and charge of all books, record papers, furniture, fixtures, and other property appertaining to the department.-Sec. 217, R. S.

LOAN OF.

1186. Tents, loan restricted. Hereafter no loans of tents shall be made except to the Grand Army of the Republic and the United Confederate Veterans.-Act of Mar. 2, 1913 (37 Stat., 1025).

1187. American National Red Cross.-That the Secretary of War and the Secretary of the Navy be, and are hereby, authorized to issue, each at his discretion and under proper regulations to be prescribed by him, out of equipment for medical and other establishments on hand, belonging to the Government and which can be temporarily spared, such articles as may appear to be required for instruction and practice by organizations formed by the American National Red Cross for the purpose of rendering aid to the Army and Navy in war. That the regulations prescribed by the Secretary of War or by the Secretary of the Navy, in pursuance of the authority granted by section one, shall provide for the immediate return of the articles of equipment loaned the American National Red Cross when called for by the authority which issued them; and the said Secretaries shall require a bond in each case in double the value of the property, for the care and safe-keeping thereof and for the return of the same when required.-Sec. 2, act of May 8, 1914 (38 Stat., 771).

OFFENSES AGAINST.

1188. False, etc., returns by officers.-Every officer whose duty it is to render to the War Department or other superior authority a return of the state of the troops under his command, or of the * ** clothing, funds, or other property thereunto belonging, who knowingly makes a false return thereof shall be dismissed from the service and suffer such other punishment as a courtmartial may direct. And any officer who, through neglect or design, omits to render such return shall be punished as a court-martial may direct.—Fiftyseventh Article of War, act of Aug. 29, 1916 (39 Stat., 660).

1189. Willful loss, damage, etc.-Any person subject to military law who willfully, or through neglect, suffers to be lost, spoiled, damaged, or wrongfully disposed of, any military property belonging to the United States shall make good the loss or damage and suffer such punishment as a court-martial may direct.-Eighty-third Article of War, ibid.

1190. Waste or unlawful disposition of by soldiers.-Any soldier who sells or wrongfully disposes of or willfully or through neglect injures or loses any horse, arms, ammunition, accouterments, equipment, clothing, or other property issued for use in the military service, shall be punished as a court-martial may direct.-Eighty-fourth Article of War, ibid.

1191. Unlawful purphase of public property.-Whoever shall knowingly purchase or receive in pledge for any obligation or indebtedness from any soldier, officer, sailor, or other person called into or employed in the military or naval service, any arms, equipments, ammunition, clothes, military stores, or other public property, whether furnished to the soldier, sailor, officer, or person, under a clothing allowance or otherwice, such soldier, sailor, officer, or other person not having the lawful right to pledge or sell the same, shall be fined not more than five hundred dollars and imprisoned not more than two years.-Sec. 35, act of Mar. 4, 1909 (35 Stat., 1095).

1191a. Robbery of personal property of United States.-Whoever shall rob another of any kind or description of personal property belonging to the United States, or shall feloniously take and carry away the same, shall be fined not more than five thousand dollars, or imprisoned not more than ten years, or both.--Sec. 46, act of Mar. 4, 1909 (35 Stat., 1097).

1192. Embezzling clothing, subsistence, ctc.-Whoever shall steal, embezzle, or knowingly apply to his own use, or unlawfully sell, convey, or dispose of any ordnance, arms, ammunition, clothing, subsistence stores, money, or other property of the United States, furnished or to be used for the military or naval service, shall be punished as prescribed in the preceding section.-Sec. 36, ibid., p. 1096.

1193. Fraudulent interference with delivery, etc., of prize property.-Whoever shall willfully do, or aid or advise in the doing, of any act relating to the bringing in, custody, preservation, sale, or other disposition of any property captured as prize, or relating to any documents or papers connected with the property, or to any disposition or other document or paper connected with the proceedings, with intent to defraud, delay, or injure the United States or any captor or claimant of such property, shall be fined not more than ten thousand dollars, or imprisoned not more than five years, or both.--Sec. 38, ibid.

1194. Incendiarism.-Whoever shall maliciously set fire to, burn, or attempt to burn, or by any means destroy or injure, or attempt to destroy or injure, any arsenal, armory, magazine, ropewalk, ship house, warehouse, blockhouse, or barrack, or any storehouse, barn or stable, not parcel of a dwelling house, or any other building not mentioned in the section last preceding, or any vessel built, building, or undergoing repair, or any lighthouse, or beacon, or any machinery, timber, cables, rigging, or other materials or appliances for building, repairing, or fitting out vessels, or any pile of wood, boards, or other lumber, or any military, naval, or victualing stores, arms, or other munitions of war, shall be fined not more than five thousand dollars and imprisoned not more than twenty years.-Sec. 286, act of Mar. 4, 1909 (35 Stat., 1144).

SALES TO OFFICERS AND ENLISTED MEN.

1195. Authority for. The officers of the Subsistence Department shall procure and keep for sale to officers and enlisted men at cost price, for cash or on credit, such articles as may from time to time be designated by the inspectors general of the Army. An account of all sales on credit shall be kept, and the amounts due for the same shall be reported monthly to the Paymaster General.--Sec. 1144, R. S.

1196. Purchase of subsistence stores for sales, etc.--So much of the appropriation for subsistence of the Army as may be necessary may be applied to the purchase of subsistence stores for sale to officers for the use of themselves and their families and to commanders of companies or other organizations for the use of the enlisted men of their companies or organizations.—Act of Mar. 3, 1875 (18 Stat., 410) as amended by act of Apr. 27, 1914 (38 Stat., 361).

1197. Sale of subsistence stores at cost price.-Hereafter all sales of subsistence supplies to officers and enlisted men shall be made at cost price only ; and the cost price of each article shall be understood, in all cases of such sales, to be the invoice price of the last lot of that article received by the officer making the sale prior to the first day of the month in which the sale is made.— Act of July 5, 1884 (23 Stat., 108).

1198. Officers serving in the field, sale of rations to.-Commissioned officers of the Army, serving in the field, may purchase rations for their own use, from any commissary of subsistence, on credit, at cost prices; and the amounts due for such purchases shall be reported monthly to the Paymaster General.— Sec. 1145, R. S.

1199. Subsistence stores; officers and enlisted men of the Navy and Marine Corps.-Hereafter the officers and the enlisted men of the Navy and Marine Corps shall be permitted to purchase subsistence supplies at the same price as is charged the officers and the enlisted men of the Army; and the officers and the enlisted men of the Army shall be permitted to purchase subsistence supplies from the Navy and Marine Corps at the same price as is charged the officers and the enlisted men of the Navy and Marine Corps.-Act of Aug. 29, 1916 (39 Stat., 630).

1200. Same-Serviceable quartermaster stores.-Articles of serviceable quartermaster property may be sold by the Quartermaster General of the Army to officers of the Navy and Marine Corps, for their use in the public service, in the same manner as these articles are now sold to officers of the Army.— Sec. 1, act of Mar. 4, 1915 (39 Stat., 1079).

1201. Tobacco, at cost price.-Tobacco shall be furnished to the enlisted men by the commissaries of subsistence at cost price, exclusive of the cost of transportation, in such quantities as they may require not exceeding sixteen ounces per month.-Sec. 1149 R. S.

SALES.

1202. Unserviceable, etc., stores, etc., authority for.-The President may cause to be sold any military stores which, upon proper inspection or survey, appear to be damaged or unsuitable for the public service. Such inspection