Officers of the Navy detailed for duty in another branch of the public service are subject to the laws providing for mileage, and they are not entitled to actual traveling expenses for travel on such duty. (2 MS., 352.)

15. Officers having mileage allowances who receive transportation must deduct its cost from their allowances.

When an officer of the Army traveling under orders is furnished. by the Government with a transportation ticket on a commercial steamer, which includes subsistence and stateroom without extra charge therefor, he is entitled, under the act of March 2, 1901, to mileage at the rate of 7 cents per mile for the journey, less a deduction of 3 cents per mile for the transportation furnished. (12 pub., 297.)

An officer of the Army can not acquire a right to mileage by refusing or neglecting to avail himself of transportation which was provided by the Government. (14 MS., 437.)

The cost of a local ticket, of the class obtained, between points for which transportation in kind is furnished, should be deducted from the mileage allowance. (5 pub., 196; 6 id., 479.)

16. Since the passage of the act of Congress of March 3, 1875, a per diem allowance in lieu of subsistence may not be granted to an officer whose compensation is fixed by law, but may be granted to an employee whose compensation is by law to be fixed by the head of a department or bureau.

The act of March 3, 1875, which provides that "only actual traveling expenses shall be allowed to any person holding employment or appointed under the United States," except as therein provided, prohibits an allowance as compensation which is in the nature of commutation of traveling expenses. (6 pub., 965; 21 MS., 768.) The allowance to a person holding employment or appointment under the United States" of a per diem in lieu of actual traveling expenses is prohibited by the act of March 3, 1875. (4 pub., 9.) The allowance to an officer whose compensation is fixed by law of a fixed sum in lieu of all expenses, exclusive of transportation and sleeping car fare, is not authorized by law. (7 MS., 17.) Where the compensation of an employee is fixed by contract, provision may be made therein for an allowance for traveling expenses to and from his place of service as a part of his compensation. (7 MS., 825.)

In the employment of a civil engineer the Secretary of War, having power to fix the compensation to be paid, may also provide for the payment of traveling expenses to and from Washington. (1 pub., 106.)

The act of March 3, 1875, refers to actual traveling expenses, and does not prohibit the head of a department, having discretion to contract for the services of an employee, from agreeing with such employee upon an amount to include compensation and all expenses So, also, may the contract be for a fixed sum as com

pensation and an amount per day as additional compensation when absent from headquarters. (5 pub., 105; id., 424; and 5 id., 658.) The members of a commission, composed of members of the National Academy of Sciences and appointed by the president thereof, while engaged in preparing for the academy a report on forested lands at the request and for the assistance of the Secretary of the Interior under the authority of the act of June 11, 1896, are not "holding employment or appointment under the United States within the meaning of the act of June 16, 1874, limiting persons so situated to actual traveling expenses." (3 pub., 6.)

17. Items included in per diem allowances in lieu of subsistence. The words "exclusive of subsistence," when used in connection with traveling expenses, are held to exclude all hotel expenses, rooms, and lodgings as well as meals, unless the language in the appointment or orders or the circumstances in the case are such as to indicate that the word "subsistence" is used in its more limited sense. (2 pub., 497.)

Detention by sickness of an internal-revenue gauger while traveling is not an incident of the travel performed by him, and he is not entitled to reimbursement for board while so detained. (8 pub., 278.) An internal-revenue agent while temporarily detailed for duty in Washington as acting chief of internal-revenue agents is "absent from home while traveling on duty" within the meaning of the act of March 3, 1885, and the regulations, and is entitled to a per diem allowance in lieu of subsistence, although the chief of internalrevenue agents while permanently detailed for duty in Washington is not entitled to such allowance. (3 pub., 583.)

An office deputy marshal is not entitled to reimbursement for the expense of laundry as a traveling expense, neither can he be reimbursed for the cost of laundry as an incident to lodging and subsistence in the absence of a regulation to that effect by the Attorney General. (15 pub., 539.)

An officer of the Navy is entitled to reimbursement of quarantine charges as a part of his traveling expenses when actually and necessarily paid by him while traveling under orders outside of the limits of the United States. (13 pub., 369.)

18. Baggage and household effects.

**

A clerk in the medical department at large, War Department, is embraced within the term "troops" as used in the provision in the act of May 11, 1908, for "transportation of the troops * and of their baggage, including the cost of packing and crating," and is entitled upon change of station to have his baggage or household goods packed and crated at the expense of the United States. (16 pub., 173.)

An officer of the Marine Corps ordered from one shore station to another shore station is "changing stations," and is entitled to transportation of baggage. (1 pub., 424.)

An officer of the Navy is not entitled to reimbursement for expenses incurred by him in transporting his baggage on change of stations, there being no provision of law therefor. (6 pub., 317; 21 MS.,

19. Verification of expense accounts.

Under paragraph 3 of Treasury Department Circular No. 52, of 1907, the expense accounts of the civilian officers, employees, and agents of the Government are required to be verified by affidavit regardless of the amount thereof and regardless of whether all the expenditures therein are supported by subvouchers or not.

Accounts for per diems in lieu of subsistence of civilian officers, employees, and agents of the Government are not required to be verified by affidavits. (15 pub., 20.)

The Secretary of the Treasury is the only officer of the Government who has authority to waive or revoke the requirement of paragraph 3 of Treasury Department Circular No. 52 of 1907, which provides that expense accounts of civilian officers, employees, and agents of the Government shall be verified by affidavit, and without such a waiver the accounting officers must enforce said regulations where the vouchers are not verified by affidavit, but are supported by an attached statement of claimant in each case that there was no notary public within a reasonable distance. (13 pub., 323.) The forms for rendering expense accounts, prescribed by the Comptroller of the Treasury under the direction of the Secretary of the Treasury, by authority of the act of July 31, 1894, require the officers, agents, and employees of the Post Office Department to verify under oath their expense accounts, except those coming under the postal revenues, and the Postmaster General is not authorized by law to disregard such requirement. (11 Comp. Dec., 812, distinguished.) (14 pub., 13.)

An account of a night watchman for expenses incurred while traveling on public business, being for 28 days, at $2 per day, estimated, not supported by evidence of expenses actually incurred and none being obtainable, he having since died, may be paid on the certificate of the disbursing officer that to the best of his knowledge and belief the amount of $2 per day was actually expended therefor. (12 MS., 753.) As there is no provision of law requiring vouchers for traveling expenses to be verified by affidavit the Isthmian Canal Commission is authorized to determine for itself what evidence it will require as to the correctness of such vouchers presented by its employees. Affidavits to vouchers for such traveling expenses will not be required by the accounting officers of the Treasury. (11 pub., 812.)

An inspector of hulls in the Steamboat-Inspection Service is entitled to reimbursement of notary public fees paid by him in verifying his traveling expense account, as required by the act of March 3, 1905, which provided that such accounts should be certified and sworn to by the inspector. (12 pub., 285.)

EXHIBIT NO. 3 E.

DRAFT OF REGULATIONS IN RELATION TO TRAVEL BY GOVERNMENT EMPLOYEES.

Travel authority.

It is hereby ordered that all travel required in the transaction of the business of the Department of its bureaus and offices, shall hereafter be authorized or approved by an order in writing which

shall specify the duty assigned and the travel to be performed as specifically as circumstances will permit. This order shall be signed by the Secretary of or the chief of the bureau or office or other officer under whose supervision and direction the travel is performed and to whom such authority has been delegated. In the absence of such authority no claim for reimbursement of traveling expenses will be allowed, except in cases of actual and extreme emergency.

A letter of authorization for travel must designate the official station and temporary headquarters of the employee, if temporary headquarters are to be assigned. Unless temporary headquarters are mentioned in the letter of authorization, the employee will not be considered as having any headquarters. The matter of selecting official stations when not provided in an act of Congress, a departmental regulation, a commission of appointment, or a contract of employment and assigning temporary headquarters is placed in the control of the chiefs of bureaus and independent divisions subject to the approval of the Secretary, and each chief is expected to select official stations and assign temporary headquarters with justice and equity to employees and in accordance with the best interests of the

service.

Travel expenses defined.

Except where otherwise provided by law, the expenses of all persons, when traveling on official business for or on account of the Department of of the bureaus or offices connected therewith, shall be confined to "actual and necessary" expenses usual and essential to the ordinary comfort of travelers.

or any

All travel performed upon department business must be by the shortest practicable route, unless otherwise authorized, and without any unusual or unnecessary delay. The route should be carefully arranged to avoid unnecessary duplication of travel.

What travel expenses may be allowed.

1. Railroad and steamer fares.-Fares upon railroads, stage coaches, steamers, packets, or other usual modes of conveyance; charges for fares on steamers, packets, or other means of travel by water must show whether or not meals are included.

Through tickets, excursion tickets, and round-trip tickets must be purchased whenever practicable. When there is a difference between the fares paid on two occasions during the same detail for journeys between the same points by the same railroad, steamer, or stage route, either going or coming, an explanation of the larger amount charged in the account must be given.

Mileage books may be procured, when in the interest of the Government, by exchanging transportation requests therefor, but the use of these books is not recommended except in connection with short trips within specifically described territory and where the traveler knows definitely that books purchased will be entirely used within the same fiscal year. Mileage books must not be used by the military branches of the Government over land-grant roads. When a mileage book is secured, the fact must be immediately reported to the disbursing officer, or other officer having charge of the same; the report

must give the number of the transportation request exchanged, the name of the railroad issuing the book, the number of the book, and the number of miles contained therein, the cost of the book (together with the amount of the rebate, if any), and all other information necessary to enable the disbursing officer to keep an accurate account of the use of said book. Iach mileage book will be charged to the employee in whose name it is issued; he will be held strictly accountable for its proper use and the correctness of the number of miles detached for travel between different points, and when the mileage book is exhausted or when no further travel is to be performed on official business with said book, or when the time limit of the book is about to expire the purchaser of said book should forward same to the disbursing officer without delay for settlement. An employee must make full adjustment for a mileage book as soon as practicable after same has been completely used. An employee in possession of a mileage book at the time of his separation from the department must settle his accountability therefor before final payment of his salary will be made.

2. Extra baggage.-Charges for "extra baggage" will not be allowed except in cases where the extra weight consists of public property, or private property to be used for public purposes, and must be explained.

3. Special conveyances. Special conveyances, such as livery or the hire of a boat, when no public or regular means of transportation are available.

4. Care of horses and subsistence of driver.-Unless the contract for a special conveyance hired while traveling on official business includes feed and stabling of horses and the subsistence and lodging of driver, or any of these items, the subvoucher must state separately the items not so included.

5. Field-party expenses.-Officials in charge of field parties may, when duly authorized, hire horses, and employ drivers, laborers, cooks, and other temporary minor assistants for service in the field, subject to civil-service rules when possible, during an entire field season. When necessary they may also purchase camp outfits, and subsistence supplies, vouchers to be taken therefor. Vouchers for subsistence supplies for camp use must show the number of persons composing the field party for the use of which the supplies are purchased.

6. Transfer of self and baggage.-Fares on street car, transfer coach, omnibus, or other vehicle, and the transfer of baggage: A charge not to exceed 50 cents for either transfer coach or omnibus or for the transfer of baggage if within the legal rate; payment in excess of this amount must be explained in writing.

7. Checking and handling of baggage.-The checking and porterage of hand baggage at hotels and depots, not to exceed 10 cents for each piece of baggage.

8. Steward fees and steamer chairs.-Customary fees to stewards and others on ocean, coastwise, or river steamers; usual rent of steamer chair.

9. Fees in foreign countries.-The payment of customary and reasonable fees to guides, interpreters, porters, waiters, and others when traveling in foreign countries.

10. Meals, lodging, laundry, service fees.-Hotel expenses (board and lodging, bath, and reasonable tips to waiters) when the deten