upon such revision shall be final and conclusive upon the executive branch of the Government."-Act July 31, 1894, 28 Stat., 207; G. O. 36, 1894.

96. If an officer shall refund an amount disallowed, he may then make a claim on the Auditor, and if payment is refused he has a right to apply to the Comptroller for a revision of the Auditor's adverse decision, provided application be made within a year of the Auditor's action.-Asst. Comp. to Sec. War, Apr. 19, 1901.

“Within a year" means the time between date of settlement by the Auditor and date the appeal is received in the office of the Comptroller.-Comp., Feb. 19, 1909, Navy Cir. 96, 1909.

97. "Neither the Comptroller nor the Auditor has jurisdiction, upon the application of a claimant, to reopen a settlement upon newly discovered evidence for the consideration of any item upon which payment has been accepted of the amount allowed by the Auditor."-7 Comp., 537, Mar. 15, 1901; Cir. 10, A. G. O., 1901.

But the fact that a specific claim has been settled does not preclude the Auditor from exercising his proper jurisdiction to consider a new claim on a different subject, the right to which existed at the time of settlement of prior claim.-Comp., Dec. 17, 1904, Navy Cir. 46, 1905.

98. Accounting officers have no jurisdiction to reopen settlements made by their predecessors because a subsequent decision of the courts has so changed the construction of the law under which the settlements were made as to warrant a different result in the settlements.--2 Comp., 401, Feb. 14, 1896.

The accounting officers are not authorized to reopen accounts settled by their predecessors except for the purpose of correcting mistakes of fact arising from errors in calculation, or upon the production of newly discovered material evidence, or for fraud.-14 Comp., 804, May 18, 1908.

99. "The Auditor may receive and examine a claim that has been discontinued in the Court of Claims and presented to him for settlement."—11 Comp., 524, Mar. 13, 1905. (Case Navy Department.)

CLERKS AND MESSENGERS.

100. The clerks, messengers, and laborers at headquarters of divisions and departments and office of the Chief of Staff are paid by the Pay Department, the numbers and salaries being fixed by the annual appropriation act.-P. M. G.

101. Clerks in military employ absent without leave for a fractional part of a day will be charged with a proportion of the day's pay.-P. M. G.

102. “If an appointment (or promotion) provides that it shall take effect from a particular date named therein and entrance upon duty, and the person accepts the same and enters upon duty, or can be held to be upon constructive duty, as in the case of a leave of absence, the oath can be taken any time before payment is demanded, and after being taken he is entitled to pay from the time of compliance with the terms of the appointment."-7 Comp., 45, Aug. 2, 1900. (Case Interior Department.)

103. The annual leave of an employee will not be curtailed because of absence in attendance at court under summons.-8 Comp., 211, Oct. 8, 1901. (Case Navy Dept.) 104. A civil-service employee may be furloughed without pay by the Secretary of a Department at any time the exigencies of the service require it; but a subordinate officer has no right to suspend an employee without pay unless sanctioned by the head of the Department or a superior officer invested with power to appoint and dismiss.-Ct. Cls., Jan. 2, 1906. (Case H. H. Stilling.)

If a civil-service employee is suspended by a subordinate officer while charges are being preferred and the Secretary subsequently sustains the charges, he is not entitled to pay during period of suspension.-12 Comp., 653, May 7, 1906. (Case Quartermaster's Department.)

105. "An employee who contracts indebtedness on the strength of his official position and then without sufficient reason neglects or avoids payment will be discharged."-War Dept. Order, Apr. 2, 1902.

"A civilian employee who is unable to pay his hospital charges at the prescribed time will give a certificate of his indebtedness, in triplicate, on Form 49 A, Medical Department, (marking one number 'original,' one 'duplicate,' and the third 'triplicate'), to the commanding officer of the hospital, who will designate by indorsement thereon the officer to whom the amount of the indebtedness should be remitted, and will forward the original and duplicate at once through proper channels to the officer under whom the employee is serving, retaining the triplicate for his own files. The employing officer will refer the certificate to the paymaster or disbursing officer who is to pay the employee, and such paymaster or disbursing officer will deduct the amount of the indebtedness from the pay due, and will remit the amount so deducted to the officer designated to receive it."—A. R., 1478, 1908; G. O., 50, W. D., 1910.

CLOTHING ALLOWANCE.

106. Under section 1296, Revised Statutes, the "President may prescribe the uniform of the Army and quality and kind of clothing which shall be issued annually to the troops of the United States;" and under this authority tables are issued showing the price of clothing, the allowance in kind to each soldier for each year of his enlistment, thus giving the money value of his clothing allowances, and these are changed from time to time in orders.-828, Digest Opinions, J. A. G., ed. 1901.

107. The money value of clothing overdrawn shall be charged against the soldier every six months or on final statements if sooner discharged. The amount due him, when he draws less than his allowance, shall be paid to him on discharge from the service from appropriation for "Pay of the Army" for current fiscal year.-R. S., 1302, 1308.

108. "Company and detachment commanders will settle the clothing account of every enlisted man of their commands on June 30 and December 31 of each year, without regard to date of individual enlistment. The entire amount found due the United States will be charged to the soldier upon the pay rolls for the period embracing the date of settlement and on subsequent rolls until the whole amount is deducted."A. R., 1168, 1908.

"All enlisted men of the Army have the same money allowance for clothing."G. O., 81, 1906.

109. "The clothing money allowance will consist of an initial allowance and a yearly allowance. The initial allowance is intended to cover the cost of all clothing required between date of enlistment and the date upon which the recruit is taken up for full duty, but will not be considered as fully earned by the soldier until he shall have completed six months' service. The yearly allowance in each year will be identical for every year of the enlistment period and, with the initial allowance, will be determined by the annual estimated value of the clothing. One-sixth of the initial allowance will constitute the monthly share, and one-thirtieth of the latter the daily share of the initial allowance actually accruing to the soldier. When the clothing account of a soldier is opened in the organization to which he has been assigned he will be credited with the initial allowance. At the first settlement thereafter he will be credited with the portion of the yearly allowance accruing between date of enlistment and date of settlement as determined by the monthly and daily rates. At each succeeding settlement he will be credited with half the yearly allowance, and at the expiration of his term of service will be credited with the amount due from last settlement as determined by the monthly and daily rates.”—A. R., 1169, 1908.

110. "When a soldier is separated from the service during the first six months of his enlistment, any clothing allowance which may have been previously credited to him will be disregarded, and the allowance to be credited in the settlement of his clothing account will be determined from date of enlistment to date of separation from the service according to the table of allowances in force at the latter date. He will be given no credit for clothing not drawn in kind unless the total value of the clothing charged to his account shall be less than the amount of credit accruing between date of enlistment and date of separation from the service. This will be determined by adding to the allowance due at the yearly rate the portion of the initial allowance corresponding to the number of months and days of service. Thus, if such soldier has had three months and three days' service the allowance to be credited from date of enlistment to date of separation from the service would be the sum of three times the monthly allowance, three times the daily allowance, three times the monthly share of the initial allowance, and three times the daily share of the initial allowance. Should the clothing charged to the soldier amount to less than this sum, the difference will be due him; but the final account of such soldier shall show no indebtedness to the United States for clothing overdrawn unless the total amount charged for clothing shall exceed the entire initial allowance increased by the portion of the yearly allowance accruing between date of enlistment and date of separation from the service, in which case the excess shall be charged as due the United States for clothing overdrawn. When a soldier is separated from the service at any time after the expiration of the first six months of an enlistment he will be credited in the settlement of his clothing account with the allowance accruing between date of last settlement and date of separation from the service as determined by the monthly and daily rates. When for the convenience of the Government a soldier is retained in the service after the expiration of his term of enlistment, his clothing money allowance at the regular rate will be credited for the period of such retention."A. R., 1170, 1908.

111. "The balance due the soldier at date of settlement will be credited to him upon his clothing account. It will not be placed upon the pay rolls, but the final balance due at date of discharge will be entered upon his final statements. In case of transfer the balance due the soldier or the United States will be entered on the descriptive list. All balances of this character will be stated in words and figures."A. R., 1171, 1908.

NOTE.-When a soldier's clothing account balances at date of discharge, the word "Nothing" will be noted on his final statements under the heading "Due soldier for clothing not drawn in kind" and also under "Due United States for clothing overdrawn."

112. "The Quartermaster's Department is authorized to pay from the appropriation for clothing and equipage a sum not to exceed $1.50 per month for the laundry work of each recruit who has no funds of his own at recruiting stations, recruit depots, and recruit depot-posts. The expenditure will be charged on the clothing account of the recruit and so noted on his descriptive and assignment card.”—A. R., 1178, 1908. 113. "The clothing account of a soldier who deserts should be settled in full to date of desertion. The balance due to him or to the United States will be entered on the next muster rolls and pay rolls after date of desertion. In determining this balance, where the desertion occurs within the first six months of enlistment, any clothing allowance which may have been previously credited will be disregarded and the allowance to be credited will be the portion of the initial and yearly allowances accruing from date of enlistment to date preceding date of desertion as shown by the monthly and daily rates. Where the desertion occurs after the first six months of enlistment, the settlement to last regular settlement date, June 30 or December 31, will not be disturbed, and in settling the account to date of desertion additional credit

will be given for the portion of the yearly allowance accruing from date of last settlement to date preceding date of desertion as shown by the monthly and daily rates." A. R., 1172, 1908.

114. A deserter who surrenders or is apprehended is entitled to clothing allowance from the date of his return to military crontrol if such date is prior to the expiration of his term of enlistment; if subsequently thereto, no clothing allowance will be due him unless he is retained in the service, in which case he will be entitled to clothing allowance for his actual service in making good the time lost by desertion. Should the term of enlistment expire while the soldier is awaiting trial for desertion or is undergoing sentence to confinement therefor not including discharge, his clothing allowance ceases on date of expiration of term of enlistment and recommences on date of release from confinement and restoration to duty. In the above cases the amount due the soldier will be obtained from the tables then and subsequently in force. A new clothing account will be opened without reference to the account of the soldier at date of desertion, but no portion of the initial allowance will be credited.”—A. R., 1173, 1908, as amended by G. O., 138, 1910.

115. When a soldier tried for desertion is found not guilty, but guilty of absence without leave, the cost of the clothing overdrawn should not be entered as a charge against him on the rolls unless a regular settlement date (June 30 or December 31) has intervened since last payment. In such case the charge should be for the amount found due on the settlement date.-P. M. G.

116. "Clothing allowance accruing to a soldier after return to the service from desertion will not be used to reduce the amount of the soldier's indebtedness at date of desertion; the full amount of the soldier's indebtedness must be charged on the roll, to be deducted by the paymaster when he settles the soldier's accounts.”—A. R., 1174, 1908.

117. Balances for clothing due the United States entered upon final statements or pay rolls will, after collection and deposit by paymasters, be designated by the Paymaster-General for the credit of the appropriation for "clothing, camp, and garrison equipage," for the fiscal year in which the date of settlement occurs.-G. O., 10, 1875; see Act June 12, 1906, 34 Stat., 246.

COMMUTATION OF QUARTERS.

118. "Where there are public 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 number of rooms as is stated in the following table:

Provided, That at places where there are no public quarters commutation therefor may be paid by the Pay Department to the officer entitled to the same at a rate not exceeding $12 per month per room."-Act June 18, 1878, 20 Stat., 151, amended by Act Mar. 2, 1907, 34 Stat., 1169; G. O., 48, 1907; see A. R., 1319, 1908.

119. Commutation of quarters will be paid only to officers on duty without troops.— Act May 4, 1880, 21 Stat., 111; G. O., 38, 1880.

When the public quarters at any station are so full as to prevent the assignment of quarters in kind to an officer there stationed on duty without troops, the law should

be construed as to such officer the same as if there were no public quarters at that place.-2d Comp., Dec. 13, 1893, P. M. G. O., 2043B, 1893.

NOTE.-Officers claiming commutation under the above should file a certificate of the post commander or quartermaster that quarters were not available.

120. "The Secretary of War may determine what shall constitute duty without troops within the meaning of the laws governing the payment of commutation of quarters to officers of the Army."—Act Mar. 2, 1901, 31 Stat., 901; G. O., 26, 1901.

"Officers on duty in the War Department, at army and other general headquarters, attending surgeons and other officers on duty in cities and other places where public quarters are not furnished, but where enlisted men are on duty only as guards, orderlies, clerks, and messengers, and recruiting officers at city stations, are regarded as being on duty without troops within the meaning of the laws and regulations.”— A. R., 1320, 1908.

121. "Officers on duty at colleges where no public quarters are furnished by the United States are entitled to commutation, subject, in respect to retired officers, to such limitations and restrictions as are prescribed by law.”—A. R., 1326, 1908, as amended by G. O., 141 W. D., 1909.

122. "

'An officer discharging his official duties as engineer in charge of civil works, at a place where there are no public quarters, and not furnished with rooms to be occupied by him as quarters, is entitled to commutation therefor."- Vol. 2, Digest 2d Comp., 542, May 12, 1881.

123. The transport quartermasters, commissaries, and surgeons will be assigned for the voyage from among the officers assigned by the War Department to duty in the transport service with station at home port.-G. O., 116, 1905.

When so assigned, and not furnished with quarters in kind at the home port, they are entitled to commutation of quarters.-G. O., 33, 1905.

NOTE.-The above is held to apply also to station in Manila.-P. M. G., Feb. 19, 1909, 74002.

124. "Officers who for the convenience of the Government, are directed to await orders for a limited period at a point where there are no public quarters are entitled to commutation.”—A. R., 1325, 1908.

NOTE.-See paragraph 146, Manual Pay Department.

125. An officer detailed on civil duty in the Philippine Islands is not thereby deprived of his right to commutation of quarters from army appropriations; but if furnished by the civil government with quarters in kind or given a per diem allowance for quarters, commutation is not payable from army appropriations.-Opinion JudgeAdvocate-General, May 8, 1903, and Jan. 7, 1910; P. M. G. O., 25876 and 80114.

126. An officer may draw commutation of quarters at one station while his family is occupying unassigned quarters through courtesy at another station, provided such occupancy results in no cost to the United States (as in the hiring of other quarters for officers or paying them commutation).—9 Comp., 379, Jan. 31, 1903. (Case Col. Glenn.) 127. The first voucher for commutation of quarters at any station must be accompanied by a copy of the order assigning the officer to duty thereat. In subsequent vouchers the paymaster will refer by number, etc., to the voucher with which the order is filed, and the final voucher must be accompanied by the authority for, and must show the date of relief from, such duty.-A. R., 1327, 1908.

Commutation of quarters should be computed for fractional parts of a month on a basis of a thirty-day month.-Comp., July 15, 1909. (Navy Department case.)

NOTE.-The date of reporting at a station and of actual relief from duty at station, where commutation of quarters is charged, must be specifically stated on the voucher.

128. An officer upon being relieved from duty at one station where he was entitled to commutation of quarters, and assigned to another station, is not entitled to such