Quoting the above, the Court of Claims says: "The accounts of paymasters, never being closed, the accounting officers may secure immediate payment of balances due from them and yet open and readjust their accounts at any time."-Ct. Cls., Apr. 23, 1906. (Case Major Stevens.)

861. The accounting officers have a right to reopen an account which has been settled by themselves, but are not authorized to reopen accounts settled by their predecessors except upon new evidence, or to correct mistakes of fact, or for fraud or collusion.-11 Comp., 459, Feb. 17, 1905.

862. A disbursing officer, by the voluntary repayment of an amount disallowed by the Auditor, forfeits his right to a revision of the account by the comptroller; but if he desires to have claim considered on its merits he can file claim with the Auditor for amount disallowed and then appeal to the comptroller for revision.— 12 Comp., 158, Sept. 23, 1905. (Case Milton J. Needham.)

863. If double payment be made to an officer, the paymaster in the department in which the officer is serving shall be given credit therefor and suspension be made against the payment made outside the officer's department, regardless of the dates of payment.-Auditor, Mar. 7, June 4, 1903, P. M. G. O., 35423, 37568.

864. “A disbursing officer who makes a payment in disregard of the restrictions of Army Regulations, which require that, so far as practicable, officers are to draw their pay from the paymaster of the district where they may be on duty, and in disregard of the circulars of the Pay Department on the same subject, does so at his own risk."- Vol. 2, Digest 2d Comp., 444, Apr. 16, 1884.

865. If the regulations of the army and instructions of the War Department are such that an officer can fraudulently draw his pay more than once for the same service, the paymasters who acted in good faith on such authority were without responsibility for the loss.-Ct. Cls., Nov. 5, 1888, P. M. G. O., B 3711. (Case Maj. Wm. Smith.) 866. A disbursing officer is entitled to credit for proper payment to an enlisted man who had fraudulently enlisted, where payment was made without knowledge of the fraud and prior to the rescission of the contract by the Government.—11 Comp., 710, May 31, 1905. (Case Navy Department.)

867. An act takes effect on the date of its approval, and payments made in contravention of that act can not be credited to a disbursing officer in the settlement of his accounts, although he was serving at a distant point where he could have no knowledge of the act.-Comp., Aug. 29, 1902, Cir. 44, A. G. O., 1902.

VOUCHERS.

868. A voucher will not be made in duplicate or in triplicate unless the instructions on the proper blank require it, in which case the original only will be certified.— A. R., 635, 1908.

869. “Original vouchers will, if possible, accompany the accounts; copies will not be accepted unless duly certified and accompanied by satisfactory evidence of the loss or destruction of the originals, or that their retention is indispensable to the performance of duty by an officer."-A. R., 632, 1908.

870. A voucher for funds disbursed will be made out in full before being certified by a public creditor. If paid with check no receipt will be required, but if paid with cash one receipt will be obtained.—A. R., 642, 1908.

871. 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.—A. R., 650, 1908.

When a signature is not written by the hand of the party it must be witnessed by a disinterested party, a commissioned officer, when practicable.-A. R., 651, 1908.

872. A voucher for a payment made or an invoice for money transferred will have noted thereon the number, date, and amount of checks given and the depositary on

which drawn. If payment or transfer is made with currency, wholly or in part, the facts will be stated and a receipt given for the currency.-A. R., 644, 1908. See 14 Comp., 382, Dec. 27, 1907.

873. "Money amounts will be expressed in terms of dollars and cents. When a fraction of a cent less than one-half occurs in the footing of a voucher it will be disregarded. If the fraction be one-half or greater it will be reckoned as a cent."—A. R., 639, 1908.

874. "In final statements, receipts for money, and papers of like character, money amounts will, in all cases, be written out in full and also expressed by figures in parentheses. This requirement does not apply to pay rolls of military organizations and pay rolls of other descriptions.”—A. R., 652, 1908.

875. "The correctness of the facts stated on a voucher and the justness of the account must be certified by an officer."-A. R., 636, 1908.

Disbursing officers can not certify to true copies of papers filed in support of vouchers they are to settle.-Audr., Oct. 28, 1903, Cir., 25, W. D., 1903.

876. “When an account is presented by an individual who is not known to the disbursing officer, the latter will require him to be identified."—A. R., 649, 1908.

877. It is not the duty of paymasters or their clerks to write out the vouchers upon which officers demand payment. Especially is it not their duty to make copies of orders upon which payments are based and which are necessary to sustain the vouchers.-P. M. G., Sept. 27, 1870, 7168.

878. Vouchers should be numbered consecutively throughout the entire year, beginning a new series on the 1st of each January.—Cir., 132, P. M. G. O., Nov. 20, 1885.

879. "The voucher number should be plainly stamped or written in every case. The paymaster's name should be stamped or written at the top of each folded voucher above the brief and also at the head of the first column of receipts in the pay roll. Vouchers (including rolls) should be properly folded with the necessary papers securely attached, but not pasted thereto, so that they may be readily opened for examination and record, as well as to secure a more regular package for the mail and for the files of the Paymaster-General's and the Auditor's office.”—Cir. 266, P. M. G. O., May 12, 1902.

NOTE. The same instructions, so far as pertinent, apply to retained vouchers.

RETIRED ENLISTED MEN.

880. "When an enlisted man shall have served thirty years either in the Army, Navy, or Marine Corps, or in all, he shall, upon making application to the President, be placed upon the retired list, with 75% of the pay and allowances he may then be in receipt of, and that said allowances shall be as follows: $9.50 per month in lieu of rations and clothing and $6.25 per month in lieu of quarters, fuel, and light: Provided, That in computing the necessary thirty years' time all service in the Army, Navy, and Marine Corps shall be credited.”—Act Mar. 2, 1907, 34 Stat., 1217; G. O., 68, 1907. See also act Feb. 14, 1885, 23 Stat., 305; G. O., 18, 1885, and act Mar. 16, 1896, 29 Stat., 62; G. O., 12, 1896. See A. R., 133, 1908.

Enlisted men are entitled to active pay to include date of retirement.-Cir. 148, P. M. G. O., Jan. 13, 1891.

881. "All enlisted men on the retired list after March 2, 1907, whether placed there before or after the passage of said act, are entitled to the allowances provided by it, (viz: $15.75 per month) and no other."-13 Comp., 770, May 7, 1907. See A. R., 136, 1908.

The act of March 2, 1907, is not retroactive and men retired prior to that date are not entitled to quarters, fuel, and light in kind, nor to commutation therefor, until the date of the approval of the act.-14 Comp., 196, Oct. 8, 1907.

a Privates of bands retired prior to March 2, 1899, are only entitled to the pay of retired privates of the line,-15 Comp., 285, Oct. 31, 1908.

883. War service with the Army in the field or in the Navy or Marine Corps in active service, either as volunteer or regular, during war of rebellion, shall be computed as double time in computing time for retirement.-Act Sept. 30, 1890, 26 Stat., 504; G. O., 121, 1890.

"Hereafter in computing time for retirement, credit shall be given the soldier for double the time of his actual service in Porto Rico, Cuba, or the Philippine Islands.”Act May 26, 1900, 31 Stat., 209; G. O., 76, 1900.

Or China in computing time after.-Act Mar. 2, 1903, 32 Stat., 933; G. O., 24, A. G. O., 1903.

Or the island of Guam, Alaska, and Panama in computing time after April 23, 1904, "but double credit shall not be given for service hereafter rendered in Porto Rico."Act Apr. 23, 1904, 33 Stat., 264; G. O., 76, 1904. See A. R., 133, 1908.

884. Enlisted men who served as commissioned officers, U. S. Volunteers, organized in 1898 and 1899, or in the Porto Rico regiment or Philippine scouts on or before March 2, 1903, shall have such service counted as if it had been rendered as enlisted men, when computing service for retirement.-Act Mar. 2, 1903, 32 Stat., 934; G. O., 24, A. G. O., 1903.

The above made applicable to all service as commissioned officers with Philippine scouts.-Act June 12, 1906, 34 Stat., 248; G. O., 115, 1906.

885. An enlisted man is entitled, on retirement, to subsistence in kind or commutation thereof at the rate of $1.50 per day, for time necessary for him to travel from the place of retirement to his home, and no deduction therefor shall be made from his monthly allowance of $9.50 provided for by the act of March 16, 1906; but he is not entitled to such subsistence, or commutation thereof, prior to his departure from the place where he received his retirement orders, and any subsistence furnished him after his retirement but prior to his assuming the status of a traveler should be deducted from said monthly allowance of $9.50, the deduction to be computed at the actual value of the duty ration.—11 Comp., 362, Jan. 17, 1905.

NOTE.-Paragraph 1223, Army Regulations, fixes the value of a garrison or field ration at 25 cents each. 886. Enlisted men are not entitled to travel allowances on retirement, as they are not discharged but simply transferred from the active to the retired list. They are entitled to transportation in kind to their homes.- Vol. 3, Digest 2d Comp., 874 Aug. 9, 1888.

887. Upon receipt of the order for retirement, the soldier's immediate commanding officer will furnish him with final statements, closing his accounts of pay, deposits, and all allowances other than those of travel, as of the date of the receipt of the order; he will forward to The Adjutant-General of the Army a descriptive list (in duplicate), noting thereon the fact that final statements have been given, the reenlistment or the continuous-service pay per month for which the soldier was last mustered, and his post-office address for the next thirty days. The descriptive list will bear the soldier's signature, or, if he can not write, a statement to that effect. The final statements and descriptive lists must state the date to which subsistence has been furnished, also whether subsistence while traveling home has been furnished, and, if so, for what dates. A discharge certificate will not be given, but the soldier will be dropped from the rolls of his command with appropriate explanatory remarks. The Pay Department will be notified and furnished with the soldier's signature, as in case of discharge.-A. R., 134, 1908.

888. The Adjutant-General of the Army will furnish a descriptive list to each retired enlisted man, who will forward it to the chief paymaster of the department in which he may be residing. The paymaster will note all payments on the descriptive list.-A. R., 137, 1908.

889. Retired enlisted men are not entitled to the 20% increase of pay given to enlisted men in time of war; nor to any additional increase for length of service, as they do not "remain continuously in the Army" within the intent of Revised Statutes 1284.-39 Ct. Cls., 178, Jan. 18, 1904. See also 6 Comp., 182, Sept. 2, 1899; 8 Comp., 706, Apr. 11, 1902.

890. "In computing 75 per centum of the pay that enlisted men may, when placed on the retired list 'then be in receipt of' certain amounts in addition to their pay for special ratings such as expert riflemen, sharpshooters, marksmen, casemate electricians, observers, plotters, planters, loaders, gun commanders, gun pointers, gunners, the 20 per cent increase for foreign service, and the extra-duty pay should not be included."-13 Comp., 769, May 7, 1907.

891. Enlisted men retired prior to the passage of the act of May 11, 1908, are entitled to three-fourths of the pay of the rank upon which they were retired and when the pay of such rank was changed it changed their pay accordingly. Their time of service on the active list prior to their retirement should be counted in the same manner as is provided in said act for counting the past services of men on the active list at the time of the passage of said act.-14 Comp., 914, June 26, 1908; Cir. 56, W. D., 1908.

892. Hospital Corps privates retired prior to March 2, 1903, are entitled to retired pay of first-class privates after that date.—Comp., May 20, 1903; Cir. 32, A. G. O., 1903. 893. A retired enlisted man, an inmate of the Government Hospital for the Insane, is not subject to deduction from his retired pay or allowances because of subsistence furnished him while such inmate.-11 Comp., 367, Jan. 19, 1905. (Case Marine Corps.)

894. A retired enlisted man serving either as an officer or enlisted man of volunteers is not entitled to receive both compensations.-See 16 Comp., 87.

RETIRED OFFICERS.

895. "When an officer has been thirty years in service, he may, upon his own application, in the discretion of the President, be retired.”—R. S., 1243.

“When an officer has served forty years either as an officer or soldier in the regular or volunteer service, or both, he shall, if he make application therefor to the President, be retired from active service and placed on the retired list, and when an officer is 64 years of age he shall be retired from active service and placed on the retired list."-Act June 30, 1882, 22 Stat., 118; G. O., 72, 1882.

"When an officer has served forty-five years as a commissioned officer, or is 62 years old, he may be retired from active service at the discretion of the President."R. S., 1244.

"Service as a cadet at the Military Academy should be included in computing the thirty years' service on which an officer may be retired."-Cir. 10, A. G. O., 1895. But Naval Academy cadet service can not be counted.-J. A. G., Nov. 11, 1907, P. M. G. O., 68127.

“When an officer has become incapable of performing the duties of his office, he shall be either retired from active service, or wholly retired from the service, by the President, as hereinafter provided."-R. S., 1245.

That any officer of the Medical Reserve Corps who shall have reached the age of seventy years, and whose total active service in the Army of the United States, regular or volunteer, as such officer, and as contract or acting assistant surgeon, and as an enlisted man in the war of the rebellion, shall equal forty years, may thereupon, in the discretion of the President, be placed upon the retired list of the army with the rank, pay, and allowances of a first lieutenant.-Act June 22, 1910; G. O., 126, W. D., 1910. See Manual, par. 298.

896. "Officers hereafter retired from active service shall be retired upon the actual rank held by them at the date of retirement."—R. S., 1254.