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(No. 1756), 2 USCMA 236, 8 CMR 36; United States v. Haywood (No. 1852), 2 USCMA 376, 9 CMR 6.) The Manual does describe under the general article the offense of false swearing which does not expressly require intent to deceive, but the gist of that offense is the making under lawful oath of a statement not believing it to be true (MCM, 1951, par 213d(4)) and the specifications as here found do not allege false swearing. CGCM 9790, Burlarley (1953) 10 CMR 582.

§ 27.1. Generally.

§ 27. Sentence and Punishment

Punishment for signing an official record containing a false entry without intent to deceive but with knowledge of the falsity, see ACM S-8392, Lloyd, supra § 22.7.

FINANCE

IV. RECEIPT, COLLECTION, AND CUSTODY OF FUNDS. § 41. In General.

§ 57. Remission or Cancellation of Indebtedness to Govern

ment.

V. DISPOSITION OF FUNDS; DISBURSEMENTS.

§ 59. In General.

VI. ACCOUNTABILITY AND RESPONSIBILITY; LIABILITY FOR LOSS OF FUNDS.

§ 87. Acts and Defaults of Finance or Disbursing Personnel.

IV. RECEIPT, COLLECTION, AND CUSTODY OF FUNDS § 41. In General

Section 609 of the Department of Defense Appropriation Act, 1953 (66 Stat 532, 10 USC 895) is temporary and not permanent legislation. It is a general rule that a provision appearing in an appropriation act is not construed to be permanent legislation unless the language used or the nature of the provision renders it clear that such was the intention of Congress. The mentioned section uses no words of futurity and furthermore similar provisions have been reenacted each year since 1945, indicating that Congress does not consider such provisions permanent. (Citing 10 Comp Gen 121; 32 Comp Gen 11; JAGA 1953/6829, 20 Aug 1953.) JAGA 1953/7934. 22 October 1953.

§ 57. Remission or Cancellation of Indebtedness to Government § 57.1. Generally.

Inasmuch as "an enlisted member of a German labor service organization" performing services to the U. S. occupation forces under treaty agreement with the German government is not "an enlisted man of the Army," within the meaning of the Act of 22 May 1928 (45 Stat 698), as amended (10 USC 875a), the Secretary of the Army has no authority under such statute to cancel or remit an indebtedness owed to the government by such a member. JAGA 1953/8459. 30 October 1953.

§ 57.17. Indebtedness of deceased person.

An enlisted man was indebted to the government for the amount of a reenlistment bonus erroneously paid him. He requested that this indebtedness be remitted under the provisions of par 30, AR 35-1820, 2 July 1952. Subsequently, while serving in Korea, he died. Held: The Secretary of the Army was without authority to cancel or remit the indebtedness owed to the government at the time of death. (Citing SPJGA 1946/4126, 29 May 1946; JAG 414.1, 29 Aug 1935.) JAGA 1953/4848, 15 June 1953.

§ 57.31. Indebtedness to nonappropriated fund activity.

An indebtedness owed to a nonappropriated fund activity such as

a noncommissioned officers' open mess may be canceled or remitted under the provisions of the Act of 22 May 1928 (45 Stat 698), as amended (10 USC 875a) by the Secretary of the Army, if in his opinion the interests of the government are best served by such action. Whether the Secretary of the Army should exercise this authority in a given case is a matter solely within his discretion. JAGA 1953/8392. 2 November 1953.

§ 57.39. Overpayment of allotment.

See MS Comp Gen B-116606, B-118007, PAY § 29.5.

V. DISPOSITION OF FUNDS; DISBURSEMENTS

§ 59. In General

$ 59.9. Fees and expenses pertaining to non-federal organizations. An opinion was requested as to the authority of commanding officers to issue orders for travel at no expense to the government for attendance at meetings of technical, professional, scientific, and other organizations. Held: If the Secretary of the Navy should delegate to commanding officers under authority of sec 39 of the Act of 2 August 1946, the authority given to him by Section I of that Act to authorize employees under their direction to attend meetings of technical, professional, scientific, and other similar organizations, where no charge to appropriations available for travel is involved, it would be legally permissible for commanding officers to issue orders to travel at no expense to the government for this purpose, provided the orders bore the notation that the travel authorized is permissive and not compulsory. If orders to travel at no expense to the government be issued to such employees, such employees could be carried in a regular duty status while in attendance at these meetings. Travel via government air in connection with the attendance at meetings by Navy personnel may be considered "at no cost to the government" provided the trip is not being made solely or primarily for the purpose of transporting the employees to the particular meeting. (Citing sec 8 of Act of 26 June 1912 (37 Stat 184, 5 USC 83); secs 1 and 39 of Act of 2 August 1946 (60 Stat 853, 5 USC 421c); Comp Dec to Secretary of Navy, dated March 12, 1948, B-67396 (unpublished); 5 Comp Gen 599; considered sec 605, Dept of Defense Appropriation Act, 1954, PL 179, 83d Cong (67 Stat 336).) Op JAGN 1953/171. 9 September 1953.

VI. ACCOUNTABILITY AND RESPONSIBILITY; LIABILITY FOR LOSS OF FUNDS

§ 87. Acts and Defaults of Finance or Disbursing Personnel

$ 87.1. Generally.

A Class A Agent Finance Officer had been with the company only a short time and was not familiar with all personnel and used certain enlisted men to aid in identifying and paying the company. The only method used in identifying the men was visual identification and having each man state his name, rank and serial number and sign the payroll. An erroneous payment was made to a member who posed

as another and forged the latter's signature on the payroll. None of the personnel used in identifying the payees were sufficiently familiar with the proper payee to positively identify him.

Held that:

under the provisions of section 403 of the act of 28 June 1950 (64 Stat 273; 10 USC 19a) providing that the officer accountable for public funds and an agent to whom he entrusts moneys for disbursement are pecuniarily responsible therefor, the officer making the erroneous payment and the accountable disbursing officer who entrusted the payroll to him are, without regard to negligence, jointly and severally liable for the erroneous payment. (Citing par 7, AR 35-180, 23 Dec 1946; par 2, AR 35-120, 27 Dec 1948; JAGT 1951/5920, 15 Oct 1951; JAGA 1953/4385, 18 May 1953.)

— such officers may not be administratively relieved of liability inasmuch as the authority for relief of disbursing officers of liability for loss of funds (act of 13 Dec 1944 (58 Stat 800; 31 USC 95a)) excludes cases where the deficiency results from illegal or erroneous payments. However, efforts should be made to collect the amount of the payment from the person who obtained it and success in such effort would relieve the officers as then no loss would result to the government.

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- the enlisted men who assisted the officer with the payroll may not be considered guilty of any default. JAGA 1953/5646. 21 July 1953.

FORGERY

I. IN GENERAL; ELEMENTS OF OFFENSE.

§ 3. Subject Matter of Forgery.

§ 13. Included Offenses.

II. PROSECUTION.

§ 21. Charges and Specifications.

§ 29. Evidence, Weight and Sufficiency.

§ 33. Variance.

§ 35. Instructions to Court.

§ 41. Sentence and Punishment.

I. IN GENERAL; ELEMENTS OF OFFENSE

§ 3. Subject Matter of Forgery

§ 3.21. Prescriptions for medicines, drugs, etc.

A prescription for benzedrine is an instrument which is a proper matter of forgery and therefore the accused's acts in uttering false prescriptions for benzedrine, with knowledge of their falsity, and with intent to defraud, constituted forgery. Certainly, if the prescriptions were accepted as genuine, they would "apparently impose a legal liability on another or change his legal right or liability to his prejudice." (Citing UCMJ, Art 123.) Furthermore, benzedrine falls within the proscription of the Federal Food, Drug, and Cosmetic Act. Accordingly, the utterance of a forged prescription to obtain benzedrine tablets would constitute a military offense, since a violation of the United States Code is made punishable under the third clause of Art 134 of the UCMJ. (MCM, 1951, par 213c (1); and other authorities.) ACM 7194, Turiano (1953) 13 CMR 753.

§ 13.1. Generally.

§ 13. Included Offenses

Alteration of military pass or permit in violation of UCMJ, Art 134, as lesser included offense of forgery, see CM 362116, Kautz, infra § 21.1.

§ 21.1. Generally.

II. PROSECUTION

§ 21. Charges and Specifications

The accused was convicted of forgery. The specification did not set out the instrument forged in haec verba, but, alleged that the accused did, with intent to defraud, falsely alter "a certain NME Form 113 (Military Pay Record)" and after stating the nature of the alteration, alleged that such alteration would, if genuine, operate to the legal prejudice of another. Held: The specification was insufficient to state an offense. One of the elements of the offense of forgery is that the document in question must be one which would, if genuine, apparently impose a legal liability on another or change his legal right or liability to his prejudice (UCMJ, Art 123). While

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