721. Substitution of figures for names of months, in columns of "date of enlistment" and “last paid," is not approved.—Chf. Staff, Jan. 15, 1904, P. M. G. O., 42356.

722. "All enlisted men present will receipt one of the triplicate rolls for the amount due to them, except when it is known that payment will be made by check, in which case signatures will not be required. Witnessing officers will see that the soldiers' signatures correspond with their names as borne on the roll, and when a soldier can not write he will receipt by his mark, which will be witnessed by a commissioned officer, or, in the absence of a commissioned officer, by a contract surgeon. Duplicate copies of the rolls will then be forwarded by the commanding officer to the paymaster designated to pay the command.-A. R., 1339, 1908.

723. "When enlisted men are not present at the pay table owing to exigencies of the service, the paymaster may place in the hands of the company commander for delivery the pay of the men thus necessarily absent, notation of 'Not Paid' being made on the pay rolls opposite the names of the men. In such cases the company commander upon turning over the pay to the men will require them to sign a subvoucher (Form 28 H, Pay Dept.); will himself sign the certificate thereon attesting the payment, and then forward the subvoucher to the paymaster without delay.' Cir., 43, W. D., 1908; See Comp., May 15, 1908.

NOTE. The remark "Not paid" should be made on the pay roll opposite the soldiers' signatures, in order that the conditions of the witnessing officer's certificate on the pay roll may be conformed to.

NOTE 2.-The subvoucher, which is intended for use only where an organization is paid by the paymaster in person, should not be utilized for making payment to an entire organization, but only to those men who, through the exigencies of the service, are not able to appear in person at the pay table.-P. M. G. O., Nov. 5, 1909, 65207.

724. When the pay of enlisted men is turned over to the company commander the amount on the pay roll will not be ruled out, as the paymaster should take credit for such payments in entering the voucher on his abstract of expenditures. The notation "see subvoucher attached" should be made against the remark "Not Paid." Any amount returned by the company commander as unpaid, if received before the voucher is entered in the paymaster's accounts, may be ruled out and dropped from the footing of the roll; but if the voucher has been closed and entered, the amount so returned should be taken up in collections and statement to that effect made on the roll.-P. M. G., June 4, 1908, 65207.

NOTE.-See paragraph 656, Manual for the Pay Department.

725. “Corrections on muster and pay rolls, after muster and before they have been forwarded, will not be made except with the approval of the mustering officer. Retained rolls will not be changed without authority from the War Department."A. R., 815, 1908.

Pay rolls must not be changed by company officers after they have been presented to the paymaster.—Cir. 21, A. G. O., 1899.

726. "Calculations on the pay rolls are made by the paymaster and copied on the retained roll by the company or detachment commander, who will certify that he witnessed the payment, and will enter thereon the name of the paymaster and date of payment."-A. R., 1338, 1908.

The sum of each page of the pay rolls will be entered in ink at the bottom and carried to the top of the next page.-Cir. 140, P. M. G. O., Jan. 21, 1890.

Pay rolls extended in pencil will not be accepted.-Cir. 177, P. M. G. O., Oct. 25,

1898.

727. "All vouchers showing changes in figures will be suspended, unless it be shown that the changes were made before payment and the actual amount paid the soldier be separately certified by the mustering officer, commanding officer of the company," or officer witnessing the payment.-Auditor, Feb. 13, 1903, Cir. 268,

P. M. G. O.

728. "No settlement of the pay account of any enlisted man will be made on the rolls until sufficient pay shall have accrued to satisfy all dues to the United States and pay a balance to the soldier."—A. R., 1394, 1908.

The officer who prepares a pay roll should not attempt to settle the account of a soldier by striking a balance between his undrawn pay and indebtedness to the United States, this being the duty of the paymaster.-See paragraph 10 of instructions on the back of pay-roll forms.

729. Where the full amount of court-martial stoppages on a muster roll is not deducted, the paymaster will note in the witness column the amount actually deducted, thus: "$5.20, court-martial fine deducted,” and the company commander should enter such amount in the column of remarks on next roll after the stoppages in question as "deducted on previous roll" in accordance with paragraph 5, General Orders, No. 53, 1878.-P. M. G.

730. Where a remission of part or all of a court-martial sentence forfeiting pay appears on the pay roll against an enlisted man, and the remission is made because the fine was in excess of the legal limit, or was illegal, that fact should be specifically stated.-P. M. G.

731. Amounts due in a prior enlistment can not be adjusted on rolls of current enlistment. For such amounts application should be made to the Auditor for the War Department.-Comp., June 26, 1899; Cir. 189, P. M. G. O.

732. “A transfer will take effect on the date of the receipt of the order at the post where the soldier is serving, and a descriptive list and account of pay and clothing showing that date will be forwarded to the commanding officer of the company or detachment to which the soldier is transferred. The actual date of transfer will be stated on the roll upon which the soldier is first paid after transfer."-A. R., 114, 1908.

WAR PAY.

733. “In time of war the pay proper of enlisted men shall be increased twenty per centum over and above the rates of pay so fixed by law."—Act Apr. 26, 1898, 30 Stat., 365; G. O., 29, 1898.

PAY ON DISCHARGE.

734. "An enlisted man will not be discharged before the expiration of his term of service except:

1. By order of the President or of the Secretary of War.

2. By sentence of a general court-martial or military commission.

3. Under rules governing discharge by purchase, by direction of the commander of a territorial department or army in the field.

4. By order of the commanding general, Philippines Division, as authorized by paragraph 125.

5. In compliance with an order of one of the United States courts, or a justice or a judge thereof, on a writ of habeas corpus."-A. R., 138, 1908, amended by G. O., 175, W. D., Aug. 12, 1909.

735. "In the event of the enlistment of a soldier in the Army for the period required by law, and after the expiration of one year of service, should either of his parents die, leaving the other solely dependent upon the soldier for support, such soldier may, upon his own application, be honorably discharged from the service of the United States upon due proof being made of such condition to the Secretary of War."-Sec. 30, Act Feb. 2, 1901, 31 Stat., 756; G. O., 9, 1901.

NOTE.-Application for discharge under above law will be forwarded through military channels, with the required proof, to The Adjutant-General of the Army.-G. O., 4, 1906.

736. When discharged before expiration of enlistment for the convenience of the government, and reenlisted, the discharge certificate and final statements will be withheld until reenlistment and a notation made on each that the soldier was discharged for the convenience of the Government prior to the expiration of his term of service.-G. O., 52, 1906.

737. When an enlisted man is discharged by expiration of service, his discharge will take effect on the last day thereof; i. e., if enlisted on the second day of the month his term will expire on the first day of the same month in the last year of his term of enlistment. When a soldier immediately reenlists after discharge, the reenlistment will be completed on and bear the date of the day following that of discharge. His pay will then be continuous."—A. R., 141, 1908.

738. "The discharge of a soldier takes effect on the date of notice to him of such discharge, either actual, by delivery of the certificate of discharge, or constructive, as where such delivery can not be made owing to his absence for his own convenience or through his own fault, in which case the receipt of the discharge at his proper station will be deemed sufficient notice. The date of discharge on the final statements must be the same as that on the discharge certificate.”—A. R., 150, 1908.

739. "An enlisted man remains in service until receipt of discharge or until such action is taken as renders him legally chargeable with notice thereof, notwithstanding the expiration of term of service during absence on furlough granted at his own request."-2 Comp., 94, Aug. 31, 1895. (Case Marine Corps.)

740. When, from the situation of his company or the nature of the service, a soldier can not receive his discharge when his time expires, and is from necessity retained in service, he is to be paid up to the time of his actual discharge.-Digest 2d Comp., sec. 1290, Ed. 1869.

NOTE. The final statements must show cause of retention.

741. A soldier detained in the service after expiration of term of enlistment is entitled to pay during period of detention at the expiration thereof.-7 Comp., 391, Feb. 4, 1901. Dec. Comp. of July 21, 1908; Cir. 71, W. D., 1908. C. A. C.)

rate to which he was entitled at (Case J. L. McCracken.) See also (Case Private Lemker, 118, Co. C.,

742. "When a soldier is sentenced by court-martial to confinement without dishonorable discharge, for a period extending beyond the expiration of his term of enlistment, he will be discharged, honorably or without honor, on the date of the expiration of the term of enlistment, but will be held to serve out his sentence, the certificate of discharge being delivered to him on his release from confinement. When, however, a soldier's term of enlistment expires while he is awaiting trial or sentence he will be discharged (honorably, without honor, or dishonorably, according to circumstances) on the date of the receipt of an order publishing the case or otherwise disposing of it, and the discharge will be dated accordingly."-A. R., 155, 1908. 743. A soldier detained in service after expiration of enlistment for trial for offense committed prior to such expiration is entitled to pay to date of actual discharge (subject to all proper stoppages), though held awaiting trial and finally convicted. Vol. 2, Digest 2d Comp., sec. 833, May 24, 1882.

744. A soldier held as a court-martial prisoner awaiting dishonorable discharge is not entitled to pay and allowances between expiration of enlistment and date of dishonorable discharge.-14 Comp., 22, July 17, 1907. (Case Marine Corps.)

745. "The time at which a dishonorable discharge is to take effect, as fixed by a sentence, can not be postponed by the reviewing officer. "—A. R., 984, 1908.

But where an enlisted man was sentenced to confinement for two years with loss of pay and then to be dishonorably discharged, and was held at the Insane Hospital for some time after expiration of the two years: Held, That he is entitled to pay from date

of expiration of term of confinement to date of discharge, his term of enlistment not having expired.-13 Comp., 409, Dec. 19, 1906. (Case Marine Corps.)

746. "An enlisted man discharged for minority concealed at enlistment, or for other cause involving fraud on his part in the enlistment, is not entitled to pay and allowances, including those for travel, and will not receive final statements unless deposits are due him, in which case final statements, containing a full statement of the soldier's accounts at date of discharge, will be furnished.”—A. R., 1400, 1908, amended by G. O., 152, W. D., 1910.

747. "Recruits are entitled to pay and allowances when discharged on certificates of disability. When discharged for any cause involving fraud on their part at enlistment, paragraph 1400 will govern."-A. R., 1402, 1908.

748. A soldier apprehended as a deserter from a fraudulent enlistment, who was then discharged for mental incompetency, is entitled to pay from date of apprehension and to travel pay.—Comp., Apr. 10, 1903, P. M. G. O., 36708. (Case Pvt. Marion.) 749. A soldier discharged (by expiration of term of service while in the hands of the civil authorities awaiting trial) should be paid only to include the date of his arrest and should not be paid travel pay. His right to pay and allowances after date of arrest and to travel pay is dependent upon the final action of the civil authorities; if convicted, he is not entitled to pay and allowanccs after date of arrest or to travel pay; if acquitted, he is entitled to pay and allowances to date of discharge and to travel pay.-9 Comp., 249, Dec. 12, 1902 (case Reuben Lewis, 25th Inf.); Comp., May 27, 1905, P. M. G. O., 50406 (case J. W. Cantrell, 9th Infantry). See Manual, par. 762.

750. A soldier discharged without honor on account of imprisonment under sentence of civil court is not entitled to pay or allowances after date of arrest or to travel pay.-14 Comp., 116, Aug. 31, 1907. (Case of Homer J. Robison, Hospital Corps.)

751. A soldier convicted by civil authorities, then pardoned and returned to military authorities, is entitled to pay to date of discharge less the time absent in the hands of civil authorities, and to allowances including travel pay.-Comp., Dec. 15, 1902, P. M. G. O., 33840. (Case Corporal Knox, 12th Infantry.)

But a soldier discharged by reason of a conviction by civil authorities, who is afterwards pardoned, is not entitled to travel pay nor pay from date he was turned over to civil authorities.-3 Comp., 334, Feb. 4, 1897. (Case T. M. Koyt.)

752. "Upon payment of the final statements of a discharged soldier the paymaster will write on the discharge 'Paid in full,' with his signature, noting amount" (and date) "paid, except when the final statements have been transferred and are not accompanied by the discharge. The day of enlistment and the day of discharge will both be included in reckoning pay."-A. R., 1396, 1908.

753. Paymasters can not fail to understand that they are liable on their official bonds for the amount of all payments made by them on spurious vouchers. The identity required in cases of discharged soldiers should embrace not only the fact that the claimant is the person named in the final papers, but also that he is the identical soldier so enlisted and discharged as therein set forth.-Cir. 58, P. M. G. O., Aug. 12, 1867.

When doubt exists as to the identity of a soldier presenting discharge papers for payment, paymasters are authorized to telegraph to the officer who signed the notification of discharge for verification of the same.-P. M. G., Mar. 2, 1882; A. 1425, 1882.

754. In paying discharged soldiers if the paymaster issues a check on a distant depository he should address a letter, containing a description of the soldier and check and bearing the signature of the soldier, to some paymaster or other officer on duty where the check is to be presented and instruct the soldier to go to such officer for identification.-Cir. 145, P. M. G. O., July 28, 1882, A. 1425, 1882,

755. In case of loss of discharge certificate the Secretary of War may furnish a certificate, to be indelibly marked as a certificate in lieu of a lost discharge, which shall not be accepted as a voucher for payment of any claim.-Act July 1, 1902, 32 Stat., 629; G. O., 76, 1902.

When a discharge is lost, application for payment on final statements will be made to the Auditor for the War Department.-G. O., 30, 1863.

756. "Paymasters, or other officers to whom a discharged soldier reports the loss or nonreceipt by him of final statements to which he is entitled, will report the fact to the Paymaster-General, with any evidence the soldier furnishes them in the matter. The Paymaster-General will transmit the evidence to the Auditor for the War Department."-A. R., 1397, 1908.

757. In case of discharge papers being lost the payment of arrearages will be delayed for six months from the date of the alleged loss.-Digest 2d Comp., sec. 1300, ed. 1869.

FINAL STATEMENTS.

758. "When an enlisted man is discharged, his company commander will furnish him with final statements, in duplicate, or a full statement in writing of the reasons why such final statements are not furnished. Final statements will not be furnished a soldier who has forfeited all pay and allowances and has no deposits due him. If he has deposits, final statements will be issued, containing a full statement of the soldier's accounts at the date of his discharge, in order that the paymaster may determine whether there is any balance of stoppages which should be collected from the amount due for deposits. When the discharge is made on certificate of disability the ascertained disability, as recited in the certificate, must be given in the final statements as the reason or cause for discharge.”—A. R., 139, 1908, amended by G. O. 152; W. D., 1910.

NOTE.-Erasures, interlineations, etc., on final statements which affect the settlement thereof, will not be accepted by paymasters unless satisfactorily explained by the issuing officer.

759. When an enlisted man is discharged outside the United States, final statements must show if he has been furnished transportation and subsistence. Notation will not be made unless transportation has been furnished.-Chief of Staff, Sept. 27, 1904, P. M. G. O., 46982.

760. When enlisted men are discharged at remote points, the distance to the nearest known railway station will be stated on the final statements.—Cir. 27, A. G. O., 1897.

761. "Whenever an enlisted man is discharged from the army prior to the expiration of his term of service, the actual cause of discharge will be stated in the order directing the same and noted on the final statements. Officers signing final statements will be careful to see that these notations are made in all cases, as the cause of discharge determines the soldier's right to travel allowances, and the mere quotation of the number and date of the order upon which discharge is based is insufficient as a guide to proper payment."—A. R., 140, 1908.

762. A soldier held in military custody under sentence of court-martial beyond his term of enlistment (except where dishonorable discharge is imposed) will be furnished with final statements showing the actual date of discharge and the cause of detention. A soldier in the hands of civil authorities awaiting trial should, at the expiration of his term of service, be furnished with his discharge certificate and final statements containing all necessary data for the paymaster, giving date and cause of arrest and remark "Not entitled to pay or clothing since date of arrest nor to travel pay unless acquitted or released without trial."—A. R., 1401, 1908. See Manual, par. 749.

763. "In order to prevent payment on fraudulent discharge papers, the officer who prepares the final statements of a soldier will, at least one week before the dis