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2. Officers or agents of the Government, in sending mes. sages on Governinent business, are instructed to use the bondaided or subsidized telegraph lines, whenever practicable to do so, in preference to other lines which are not subject to the same conditions.

3. Messages originating on a bond-aided line and directed to a point on a bond-aided line must be sent over the aided line or lines.

4. Messages originating on a bond-aided line and directed to a point near an aided line should be sent over the aided line in cases where the larger part of the service would be over aided lines.

5. Messages originally filed with a nonaided company which has a through line to the point of destination may be trans. mitted to destination without transfer to any other line. If the company has no through line and transfer is necessary, the transfer must be to a bond-aided line whenever practicable, and at the nearest point of contact with the aided line. In such cases the officer sending the message must indorse thereon the request that it be sent over the bond-aided line; but a fail. ure to make such indorsement shall not be construed as giving tlie company the right of selection and discrimination against bond-aided lines.

6. When a message is filed with a bond-aided company, whose operator is also serving a nonaided company, the mes. sage must be written on a blank furnished by the former company.

7. Where the entire service is over bond-aided or subsidized telegraph lines no payınent to the telegraph companies must be made by the officer or agent of the Government who sends the message or by any disbursing officer. In such case the officer or agent sending the message is not charged with any duty respecting the payment thereof, except to inform the agent or operator of the telegraph company who receives the message that it is the duty of the company under the law to transmit the same, and to present its account therefor to the proper Department of the Government, to be approved by the head of such Department, under the proper appropriation, and forwarded to the accounting officers of the Treasury for settlement in accordance with the requirements of the law. Such accounts should be forwarded by the respective telegraph companies, through their usual channels, to that Department of the Government with which the officers or agents sending the respective messages are connected. For example: An account for messages sent by officers of the Interior Department should be transmitted to that Department, to be approved and forwarded to the accounting officers of the Treasury for settlement; an account for messages sent by officers of the Department of Justice should be forwarded in like manner to that Department, or an account for messages sent by officers of the Treasury Department should be transmitted to the Secretary of the Treasury.

8. Where the service is continuous and entire over lines partly subsidized and partly not, or over connecting lines, one of which is subsidized and the other not, but one account for the entire service should be rendered by the telegraph company which receives and transmits the message, showing the respective amounts claimed for aided and nonaided service. Such account is not to be paid by any disbursing officer or by the officer or agent sending the message, but must be forwarded by the telegraph company to the proper Department of the Government in the manner already indicated, and in the settlement thereof by the accounting officers, the amount found due and payable in money for nonaided service will be certified for payment to the telegraph company, and the amount found due for service over the bond-aided lines will be applied as required by law.

9. Whenever practicable prepayment should not be made on messages sent to and from Washington, D. C., but accounts for the same should be sent through the proper channels to the Treasury Department for payment; provided that this shall not apply to officers required to pay the expense of telegraphing from the emoluments of their offices.

For the information and guidance of all concerned is sub. joined a list descriptive of the bonded Pacific railroads in connection with which bond-aided or subsidized telegraph lines have been constructed, and a reference to the several acts of Congress relating thereto.

R. B. BOWLER, Approved:

Comptroller. J. G. CARLISLE,

Secretary of the Treasury.

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List of bonded Pacific railroads in connection with which subsidized telegraph
lines hare been constructed.

Miles.
Union Pacific Railway, from Bridge Junction, Omaha, Nebr., to
Utah Central Crossing, Ogden, Utah.......

........... 1, 029. 49
Union Pacific Railway (Kansas Division), from Kansas City, Mo.,

to a point on the railroad between Monument and Gopher sta-
tions ......

393.94
Central Pacific Railroad (operated by Southern Pacific Com-
pany):

From Ogden Station, Ogden, Utah, to Sacramento, Cal...... 742.61
From Brighton, Cal., to Niles, Cal.

103.83
From Niles, Cal., to San Jose, Cal .........

17.54
Sioux City and Pacific Railroad, from Sioux City,Iowa, via Cali-
fornia Junction, to Fremont, Nebr....

101.77
Missouri Pacific Railway Company (Central Branch Union Pacific
Railroad), from Atchison, Kans., to Waterville, Kans......... 100.00

Acts of Congress relating to bond-aided Pacific railroads.
Act July 1, 1862, 12 Stats., 489.

Act March 3, 1869, 15 Stats., 324.
Act July 2, 1864, 13 Stats., 356. Joint resolution March 3, 1869, 15
Act March 3, 1865, 13 Stats., 504.

Stats., 348.
Joint resolution May 7, 1866, 14 Joint resolution April 10, 1869, 16
Stats., 355.

Stats., 56.
Joint resolution May 21, 1866, 14 Act May 6, 1870, 16 Stats., 121.
Stats., 356.

Act March 3, 1873, 17 Stats., 508.
Act July 3, 1866, 14 Stats., 79.

Act June 20, 1874, 18 Stats., 111.
Joint resolution July 26, 1860, 14 Act May 7, 1878, 20 Stats.,56.
Stats., 367.

Act March 3, 1879, 20 Stats., 420.
Act March 6, 1868, 15 Stats., 39. | Act August 7, 1888, 25 Stats., 382.

(Department Circular No. 75. Superseding Department Circular No. 48, of March 23, 1896.)
EVIDENCE OF PROPER PAYMENT OF VOUCHERS.

TREASURY DEPARTMENT,
OFFICE OF COMPTROLLER OF THE TREASURY,

Washington, D. C., May 20, 1896.
The following regulations, in the matter of the evidence
required by the accounting officers as proof of payment of
vouchers, are published for the information and guidance of
disbursing officers of the United States:

1. Vouchers must be stated in the name of the person, firm,
company, or corporation rendering the service or furnishing
the articles for which payment is made.

2. If the payee be a firm, the receipt to the voucher should
be in the usual firm signature, signed by a member of the firm ;

if an incorporated or unincorporated company, the receipt should be in the company name, followed by the autograph signature of the officer (with his title) authorized to receive the money and receipt therefor.

3. Evidence of the authority of the officer receipting for an incorporated or unincorporated company must accompany the voucher unless the payment is made by a check drawn on a United States depository to the order of the company, and that fact, with the date and number of the check and name of the depository, is stated on the voucher.

4. When a disbursing officer is satisfied that an attorney or agent is authorized to receipt for his principal, whether an individual, firm, company, or corporation, the receipt of the principal by the attorney or agent will be sufficient, without proof of authority accompanying the voucher, provided that payment is made by a check drawn on a United States deposi. tory and payable to the order of the principal, and the memorandum required in the preceding paragraph is made upon the voucher.

5. These regulations will not affect any additional regulations of the several Departments, but are intended as a statement of all that is required by the accounting officers as proot that payments are made to the proper persons.

R. B. BOWLER, Approved :

Comptroller. J, G. CARLISLE,

Secretary.

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