DECEDENTS, INSANE, AND PRISONERS.

211. "On the death of an officer in charge of public property or funds, his commanding officer will appoint a board of officers, three when practicable, which will inventory the same and make the customary returns therefor, stating accurately amounts and condition. These the commanding officer will forward to the chiefs of the bureaus to which the property or funds pertain, and he will designate an officer to take charge of such property or funds until orders in the case are received from the proper authority. Cash on hand may be invoiced by the board to the deceased officer's successor, but balances to his credit with the Treasurer, an assistant treasurer, a designated depositary, or a fiscal agent of the United States, over and above his outstanding checks, will be deposited to the credit of the Treasurer of the United States by the chiefs of bureaus when the board has reported to the bureaus the balances over and above such checks. The action herein prescribed will also be taken in the case of an officer in charge of public funds or property who becomes insane.”—A. R.,

86, 1908.

212. "Hereafter, in the settlement of the accounts of deceased officers or enlisted men of the Army, where the amount due the decedent's estate is less than $500 and no demand is presented by a duly appointed legal representative of the estate, the accounting officers may allow the amount found due to the decedent's widow or legal heirs."-Act June 30, 1906, 34 Stat., 750; G. O., 135, 1906.

213. “Hereafter immediately upon official notification of the death from wounds or disease not the result of his own misconduct of any officer or enlisted man on the active list of the Army, the Paymaster General of the Army shall cause to be paid to the widow of such officer or enlisted man, or to any other person previously designated by him, an amount equal to six months' pay at the rate received by such officer or enlisted man at the date of his death, less seventy-five dollars in the case of an officer and thirty-five dollars in the case of an enlisted man. From the amount thus reserved the Quartermaster's Department shall be reimbursed for the expenses of interment, and the residue, if any, of the amount reserved shall be paid subsequently to the designated person. The Secretary of War shall establish regulations requiring each officer and enlisted man to designate the proper person to whom this amount shall be paid in case of his death, and said amount shall be paid to that person from funds appropriated for the pay of the Army."—Acts May 11, 1908, and Mar. 3, 1909, 35 Stat., 108 and 735; G. O., 80, 1908, and 49, 1909.

NOTE. For regulations as to designation of beneficiary see paragraph 14044, Army Regulations, 1908. 214. Where it is shown that there is no widow, and no person has been previously designated by the officer or enlisted man as beneficiary of the gratuity of six months' pay, no payment under the act is authorized.-14 Comp., 913, June 26, 1908. (Case Navy Department.)

215. The six months' pay due the beneficiary of an officer or enlisted man under the provisions of the act of May 11, 1908, as amended by the act of March 3, 1909, includes the compensation of every kind and character received by such officer or enlisted man at the date of his death and which is distinguished from allowances.14 Comp., 857, June 8, 1908, Cir. 57, W. D., 1908.

216. Veterinarians of cavalry and field artillery, and officers and enlisted men of Philippine Scouts, come within the benefits of the beneficiary acts of May 11, 1908 (35 Stat., 108), and March 3, 1909 (35 Stat., 735).—15 Comp., 304 and 820, Nov. 9, 1908, and June 12, 1909, respectively.

217. A retired officer on active duty is not on the active list within the meaning of the act providing for six months' pay to beneficiaries.—15 Comp., 230, Oct. 13, 1908. (Navy Department case.)

218. "Officers charged with the care and custody of the effects of deceased soldiers are required, under the provisions of the one hundred and twenty-seventh article of war, to deliver the same, or the net proceeds thereof, to the legal representatives of the deceased. Should the effects of a deceased soldier not be claimed within a reasonable time, they will be sold by a council of administration under the authority of the post commander, and the proceeds transferred to the deceased soldier's immediate commander, by whom they will be deposited with a paymaster to the credit of the United States. Duplicate receipts will be taken, one of which will be sent directly to The Adjutant-General of the Army and the other retained with the appropriate records. The paymaster's receipt for the money deposited as above will clearly specify the nature of the deposit, and the officer responsible will furnish the paymaster with the necessary information. There is no authority for officers to pay the debts of deceased soldiers. Watches, trinkets, personal papers, and keepsakes will not be sold, but will be labeled with the name, rank, and organization of the owner, and sent directly to The Adjutant-General of the Army, to be forwarded to the Auditor for the War Department for the benefit of those legally entitled to them. Clothing effects will not be sent to The Adjutant-General of the Army nor to the Auditor for the War Department.

"The above provision will also apply, as far as practicable, in the cases of deceased soldiers on the retired list of the Army whose effects may be under the control of the military authorities."-A. R., 161, 1908.

219. All moneys belonging to the estates of deceased soldiers which are or may be unclaimed for three years subsequent to the death of a soldier are set apart and appropriated for the support of the Soldiers' Home, but will be repaid upon demand of the heirs or legal representatives of deceased.-R. S., 4818.

220. "The personal effects of military prisoners who have escaped from confinement, except such as possess some special value as keepsakes, may be disposed of by sale as in the case of effects of deceased soldiers, and the proceeds thereof, together with any money left by the prisoner in the hands of the company commander, be turned over to a paymaster, who should account for the same in the manner provided for paymasters' collections. The officer will take the paymaster's receipt for the amount paid him and forward the same to the Auditor for the War Department.". A. R., 948, 1908.

A reward of $50 will be paid for the apprehension and delivery to the proper military authorities at a military post of an escaped military prisoner.-See A. R., 120, 1908.

DENTAL SURGEONS.

221. The Surgeon-General, with the approval of the Secretary of War, may employ dental surgeons under same terms applicable to contract surgeons; three of the number to be assigned to supervise the operations of the others, with an extra compensation of $60 per month.-Act Feb. 2, 1901, 31 Stat., 753; G. O., 9, 1901.

222. Dental surgeons employed under contract by the Medical Department, under the provisions of paragraph 18 of the act of Congress approved February 2, 1901, will hereafter be designated officially as "dental surgeons," and not as "contract dental surgeons.”—Cir. 3, W. D., Jan. 31, 1910.

NOTE. Decisions applying to contract surgeons apply also to dental surgeons.

DEPOSITS.

223. “Any enlisted man of the Army may deposit his savings, in sums not less than five dollars, with any army paymaster, who shall furnish him a deposit book, in which shall be entered the name of the paymaster and of the soldier, and the amount, date, and place of such deposit. The amount so deposited shall be accounted for in

the same manner as other public funds, and shall be deposited in the Treasury of the United States and kept as a separate fund, known as 'Pay of the Army, deposit fund,' repayment of which to the enlisted man on discharge from the service shall be made out of the fund created by said deposits, and shall not be subject to forfeiture by sentence of court-martial, but shall be forfeited by desertion, and shall not be permitted to be paid until final payment on discharge, or to the heirs or representatives of a deceased soldier, and that such deposits be exempt from liability for such soldier's debts: Provided, That the Government shall be liable for the amount deposited to the person so depositing the same."-R. S., 1305, amended by act June 12, 1906, 34 Stat., 246; G. O., 115, 1906.

NOTE. The exemption of deposits from liability for the soldier's debts has application only to his private debts.- Comp., Mar. 2, 1910 ( United States Navy case), P. M. G. O., 81469. See Manual, par. 934.

224. "An enlisted man, not on the retired list, may deposit his savings with any paymaster in sums of not less than $5; the same to remain so deposited until final payment on discharge. The paymaster will furnish to each depositor a book in which each deposit, with the name of the depositor, date, place, and amount, in words and figures, will be entered in the form of a certificate, signed by the paymaster and company commander. The transfer, pledge, or sale of a deposit book is prohibited.

"Each company or detachment commander will keep in the soldier's record an account of every deposit made by the soldier, and after each regular payment he will forward directly to the Paymaster-General a list of the names of the depositors, showing in each case the date, place, and amount of deposit and the name of the paymaster who received it. Each report will be restricted to and will include only deposits with one paymaster on a given date. These lists before transmittal will be examined and compared with the record of deposits on the company or detachment book and the deposit book of the soldier, and attesting officers will see that the names are identical with the names as borne on the rolls.

"Should a soldier who has made a deposit be transferred or desert, the fact will be promptly reported directly to the Paymaster-General by the officer in command of the company or detachment to which he belongs. In case of transfer his descriptive list will show the date and amount of each deposit. There is no objection to deposits being made by Indian and Philippine scouts and Porto Rico provisional troops."A. R., 1380, 1908.

225. A deposit actually made with an army paymaster, to be applied for purchase of discharge, is forfeited by desertion.-Comp., Jan. 31, 1908, P. M. G. O., 47818. 226. "A discharged soldier who desires, after reenlistment, to have all or a part of the money due to him on discharge deposited under the provisions of paragraph 1380, must furnish to the paymaster who makes payment on his final statements, a written order requesting that such part of the amount due thereon, as he may desire so deposited, be transferred to his new account. The paymaster will file this order with the paid final statements as authority for this disposition of the money due to the soldier."-A. R., 1384, 1908. See 14 Comp., 667, Apr. 8, 1908.

NOTE. The amount so deposited should be treated as if actually deposited in cash and then paid in cash. The written order for deposit of an amount due on final statements will be accepted as a valid acknowledgment of receipt of payment.-P. M. G. O., 78079.

227. Paymasters receiving deposits will forward an abstract of the same with their monthly accounts. The abstract will set forth the name (given and surname), company, regiment, or corps of each depositor, with date and amount of deposit. The gross amount of the abstract will be carried to the account-current, in column headed "Paymasters' collections and soldiers' deposits," and will be placed to the credit of the Treasurer of the United States for the credit of the deposit fund under the conditions prescribed for depositing collections (par. 715, Manual), but will not be included in check for "Army paymasters' collections." Separate certificates of deposit

should be obtained for sums so deposited and the number of the certificate noted on the account-current.-P. M. G.

228. "On the discharge of a soldier, the date and amount, in words and figures, of each of his deposits will be entered upon his final statements, and his deposit book will be taken up by the paymaster who pays him and filed with the voucher of payment. In case deposits are forfeited by desertion, the amounts of the same will be entered on the final statements under the head 'Remarks,' and the facts and authority for such forfeiture given."—A. R., 1381, 1908.

NOTE. When there is any doubt as to the deposit noted on a final statement, or when the soldier presents a deposit slip not attested or not credited on the finals, the paymaster (unless stationed in the Philippine Islands) should wire to the Paymaster-General for a verification of such deposit.

229. Deposits repaid will be charged to "Pay of the Army Deposit Fund." Each chief paymaster will include in his monthly estimate of funds an amount of the Deposit Fund sufficient for the needs of the command with which he is on duty. Such funds will not be accounted for as pertaining to any particular year. Interest on deposits will be paid from "Pay of the Army" for the proper fiscal year.-—P. M. G., Apr. 23, 1908, 58992.

230. "Before delivering final statements upon which deposits are credited, the officer signing them will ascertain whether the soldier has the deposit book; and, if so, instruct him to present it to the paymaster. Should he claim to have lost it, the officer will cause his affidavit to that effect to be taken before he leaves the post and attached to the statements. The affidavit will clearly state the circumstances attending loss of the book and show that the soldier has not sold or assigned it. Upon this evidence the paymaster may pay, and the responsibility for the correctness of amounts credited on the statements will rest with the officer certifying them."-A. R., 1382, 1908.

231. "Paymasters will not pay deposits except on final statements. When they are not paid, the soldier should forward his deposit book or the evidence referred to in the preceding paragraph to the Paymaster-General. Enlisted men should be informed of the importance of preserving deposit books as the only certain means of insuring prompt repayment."-A. R., 1383, 1908.

232. A deposit made during a fraudulent enlistment is not forfeited except by desertion after the deposit was made.-P. M. G., Feb. 19, 1875, B. 1875, p. 94.

INTEREST.

233. For any sums, not less than five dollars, deposited for the period of six months or longer the soldier, on his final discharge, shall be paid interest at the rate of four per centum per annum.-R. S., 1306, amended by Act Mar. 3, 1883, 22 Stat., 456; G. O., 13, 1883. See A. R., 1385, 1908.

234. A soldier must draw his deposit when discharged. He can then renew it after reenlistment. Failure to present the final statements leaves the money without interest until it is drawn and again deposited.-See A. R., 1384, 1908.

In computing interest the day of deposit should be excluded and the day of discharge should be included.—16 Comp., 30, July 19, 1909. (Navy Department case.) 235. A soldier is entitled to interest on deposits to include date of discharge or retirement; but interest does not accrue on amounts which have been on deposit less than six months at date of discharge or retirement.-See 8 Comp., 739, Apr. 21, 1902.

236. A soldier is not entitled to interest after date of dishonorable discharge, although certificate, by reason of his confinement, was not delivered to him personally, but to the commanding officer to be held pending confinement.-Digest J. A. G., 1901, par. 1052.

237. A soldier sentenced to confinement for a period beyond the termination of his enlistment is entitled to interest on his deposits to the date of his discharge.— Comp., Feb. 23, 1909, P. M. G. O., 74514; Cir. 96, Navy Department, 1909.

DESERTERS.

238. "No man will be reported a deserter until after the expiration of ten days (should he remain away that length of time), unless the company commander has reason to believe that the absentee does not intend to return; but commanding officers will take steps to apprehend soldiers absent without leave as soon as the fact of that absence is reported. Should the soldier not return, or not be apprehended, within the time named, his desertion will date from the commencement of the unauthorized absence."-A. R., 131, 1908, as amended in G. O., 196, W. D., 1908.

239. “When a soldier deserts, his immediate commanding officer will at once ascertain if any public property has been lost in consequence thereof, and, if so, will proceed as in the case of property lost or destroyed, and the value of the articles lost will be charged against the deserter on the next muster rolls of his company. The charges will also be made on the pay roll. A copy of the approved report of the surveying officer will accompany the return to which the property pertains."-A. R., 115, 1908.

240. "The company or detachment commander will turn over the clothing abandoned by a deserter to the quartermaster, with a certificate showing its condition and the name of the deserter to whom it belonged. In no case will the money or proceeds of the sale of effects of a deserter be turned over to his relatives, nor any payment made therefrom by an officer on any account whatsoever. All other personal effects of a deserter will be disposed of as in the case of unclaimed effects of deceased soldiers-i. e., they will be sold by a council of administration and the proceeds of the sale deposited with a paymaster.

"The paymaster's receipt for the money deposited as above should clearly specify the nature of the deposit--i. e., whether for the proceeds of sale of effects, or whether for the undrawn pay of a soldier who has deserted—and the officer responsible should furnish the paymaster with the necessary information. Money or other valuables found upon an apprehended deserter are his personal property, and will not be turned over to a paymaster."-A. R., 116, 1908.

* *

241. “A reward of $50 will be paid to any civil officer or civilian for the apprehension and delivery, to the proper military authorities at a military post, of a deserter from the military service, except a deserter from the Philippine Scouts, for whose apprehension and delivery a reward of $20 will be paid. * The reward will be paid by the Quartermaster's Department."-A. R., 120, 1908. The reward includes full consideration for all expenses incurred, and in the discretion of the Secretary of War the amount may be reduced in special cases.-Cir. 74, Aug. 31, 1908.

242. "A deserter is again in service from the date of his delivery to proper military authority, and can not be deprived of his pay and allowances from that date by an Executive order, but only by sentence of court-martial."- -3 Comp., 676, June 11, 1897. (Case Wm. H. Reinhart.)

243. Forfeiture of pay and allowances up to the time of desertion follows from the conditions of the contract of enlistment, which is for faithful service. The contract is an entirety, and if service for any portion of the time is criminally omitted the pay and allowances for faithful service are not earned. And for the purpose of determining the rights of the soldier to receive pay and allowances for past services, the fact of desertion need not be established by the findings of a court-martial; it is sufficient to justify the withholding of the moneys that the fact appears upon the muster rolls of his company. If the entry of desertion has been improperly made, its cancellation can be obtained by application to the War Department. Forfeiture of pay and allowances for future services, as a condition of restoration to duty, can only be imposed by a court-martial.-Sup. Ct., October, 1875, 92 U. S., 77. (Case U. S. vs. Landers.)