27. “Upon receiving information of the death of any person to whom an allotment is payable by him, the paymaster properly designated to pay this allotment shall at once report this fact to the Paymaster-General, who shall forthwith inform the grantor's immediate commanding officer."—A. R., 1378, 1908. ARMY ORGANIZATION. 28. Bands: Cavalry, artillery, and infantry.-Act Mar. 2, 1899, 30 Stat., 977; G. O., 36, A. G. O., 1899. Engineers.-Act Feb. 2, 1901, 31 Stat., 750; G. O., 9, A. G. O., 1901. Military Academy.—Act Mar. 3, 1905, 33 Stat., 853; G. O., 50, W. D., 1905. General Staff Corps.-Act Feb. 14, 1903, 32 Stat., 830; G. O., 15, A. G. O., 1903. Chaplains. Act Apr. 21, 1904, 33 Stat., 226; G. O., 79, 1904. Ordnance Department.-Act June 25, 1906, 34 Stat., 455; G. O., 191, 1906. Insular Bureau.—Act June 25, 1906, 34 Stat., 456; G.O., 121, 1906, Act Mar. 2, 1907, 34 Stat., 1162; G. O., 48, 1907, and Act Mar. 23, 1910, G. O., 54, 1910. Artillery.—Act Jan. 25, 1907, 34 Stat., 861; G. O., 24, 1907. Adjutant-General's Department.-Act Mar. 2, 1907, 34 Stat., 1158; G. O., 48, 1907. Medical Department.—Act Apr. 23, 1908, 35 Stat., 66; G. O., 67, 1908. Increased pay.—Act May 11, 1908, 35 Stat., 108; G. O., 80, 1908, and Act May 28, 1908, 35 Stat., 431; G. O., 100, W. D., 1908. NOTE.-For Philippine Scouts, the Porto Rico regiment of infantry, recruiting depot companies, prison guard companies, and Army Service School detachments, see manual paragraphs relating thereto. 29. "Acts of Congress changing the organization of the Army, and which of necessity take time to carry into effect, do not change the status or rights of individuals until the act be carried into effect." "The better view is that the old status of individuals remains until the act is carried into effect in the organization to which they belong."-5 Comp., 763, May 2, 1899. It is a general rule that acts will not be so construed as to make them operate retrospectively unless the lawmaking power has explicitly declared its intention that they should so operate, or unless such intention appears by necessary implication from the nature and words of the act so clearly as to leave no room for reasonable doubt upon the subject.—4 Comp., 692, June 16, 1898. The date of receipt of a general order by a command is the date on which it takes effect as to that command.-Digest Op. J. A. G., 1901, par. 1850. ASSIGNED ACCOUNTS. 30. "The restrictions of the Comptroller of the Treasury in regard to allowance of credits to disbursing officers for payment made by them on powers of attorney or other forms of transfer or assignment being so great as to amount practically to a prohibition of such payments, disbursing officers will refuse to pay the assignee of any claim," except monthly pay accounts and final statements.-Cir. 13, A. G. O., 1895. See also 1 Comp., 142, Dec. 27, 1894. NOTE.-There is no authority of law for a retired enlisted man to make an assignment of his monthly pay.-P. M. G. O. 31. Transferred or assigned pay accounts or final statements will not be paid with currency. See par. 646, A. R., 1908. 32. "No assignment of pay by a noncommissioned officer or private previous to his discharge shall be valid."-R. S., 1291. 33. When the assignment of an account is defective, it should be returned to the last indorser for correction.-P. M. G., Nov. 24, 1899. 34. An assignor is not chargeable with overpayments to his assignee which he neither authorized nor received.-22 Ct. Cls., 395, Oct. 31, 1887. Overpayments to an assignee may be collected from future claims presented for payment by said assignee.-2 Comp., Nov. 2, 1875, P. M. G. O., 5548. But if an assignee presents an account through a bank, no deduction should be made without the knowledge and consent of the bank.-P. M. G., Dec. 20, 1905, 54173. FINAL STATEMENTS. 35. "The transfer by an enlisted man of a claim for pay due on his final statements will be recognized only when made after discharge, in writing, indorsed on the final statements, signed by the soldier, and witnessed by a commissioned officer or by some other reputable person known to the paymaster. The person witnessing the transfer must indorse on the discharge the fact of transfer of the final statements, and on the final statements the fact that such indorsement has been made on the discharge."A. R., 1403, 1908. NOTE.-A transfer or assignment of final statements, when properly made, can not be revoked at the option of the assignor.-P. M. G. 36. Paymasters are not authorized to pay on assigned final statements any credits not set forth thereon. This does not authorize the payment of any erroneous credits appearing on assigned final statements.-P. M. G. 37. Post exchanges may cash final statements. No charge will be made, but a small part of the value may be retained until the account is paid by the paymaster, to insure against loss due to error. The amount retained, less cost of exchange or postoffice order, will be transmitted to the soldier as soon as the actual state of the account is known. The exchange assumes no liability for errors for overpayments made by paymasters. The liability rests with the company commander or the paymaster.— G. O., 109, 1905, p. 10. 38. The custodian of a company fund may cash final statements without profit, and may retain a small portion until settlement by the paymaster; the balance to be transmitted to the soldier as soon as the actual status of the account is known.-P. M. G., Jan. 11, 1905, 48477. 39. Final statements transferred and transfer not made out in strict conformity with Army Regulations may be paid by special authority, after comparison of soldier's signature, if evidence shows the transfer made for value, provided no claim has been presented to the Pay Department or the Auditor.—Comp., May 29, 1899, Digest Comp., 1902, p. 127. 40. The holder of unindorsed final statements issued to a soldier is not entitled to payment of the amount.-9 Op. Atty. Gen., 453, July 24, 1860. But where a soldier has failed to sign the transfer on final statements, and assignee held receipt for the amount paid: Held, that payment could be made if original receipt, with genuine signature of the soldier, was filed with the account, providing the soldier had not made a claim on the Pay Department or the Auditor for the amount.-Comp., Apr. 11, 1904, P. M. G. O., 44105. (Case Tony Judd.) PAY ACCOUNTS. 41. "Hereafter all commissioned officers of the Army may transfer or assign their pay accounts, when due and payable, under such regulations and restrictions as the Secretary of War may prescribe.”—Act Mar. 2, 1907, 34 Stat., 1159; G. O., 48, 1907. NOTE.-A transfer or assignment of a pay account, when properly made, can not be revoked at the option of the assignor.-P. M. G. 42. "An officer may forward his pay account to a paymaster before maturity, the amount to be remitted to the officer when due, or placed to his credit with a bank if the account is so indorsed, but an officer will not hypothecate or transfer an account not actually due. When due it may be transferred, when the following form of indorsement will be strictly observed: Transferred this notified. day of 19-, to and the chief paymaster at has been so When an account is so transferred, the officer will notify the chief paymaster of the department in which he is stationed, or the paymaster who has been authorized by the Paymaster-General to pay his accounts, and will instruct the person or persons to whom the account may be transferred to forward it to such paymaster for payment. A transferred account will not be paid outside of the department in which the officer is regularly paid except when it is transferred for the benefit of his family residing in another department, in which case the officer will send the notification, through the office of the chief paymaster of the department in which he is usually paid, to the chief paymaster of the department in which the payee resides; the former to forward with the notification any information he may have affecting the validity of the account."A. R., 1277, 1908. 43. Veterinarians may transfer their pay accounts after they become due in the same manner as officers of the Army.-Comp., Dec. 15, 1902, Cir. 1, A. G. O., 1903. 44. Contract surgeons, being civil employees, are prohibited by section 3477, Revised Statutes, from assigning their pay accounts.-Comp., Aug. 18, 1902, Cir. 41, A. G. O., 1902. (Except as provided in paragraph 50, Manual.) 45. Where there is conclusive evidence that an account has been assigned before it is actually due, payment can not properly be made to assignee even though it may be absolutely certain that the United States will not be called upon to pay the account a second time.- Vol. 2, Digest 2d Comp., 746, Sept. 7, 1878. 46. Should it be evident that an officer has not complied with the regulations relating to assigned accounts, the paymaster will decline payment and endorse his reasons therefor across the face of the rejected voucher. Any account paid in disregard of these regulations will be suspended in the account of the paymaster who pays it. Cir. 268, P. M. G. O., Mar. 12, 1903. 47. If double payments are made on assigned vouchers, the account paid outside the department where the officer is serving will be the one suspended.-Auditor, Mar. 7, 1903, P. M. G. O., 35423. 48. "An officer about to embark for service beyond the sea and desiring to make provision for himself or his family in the United States, may send to the paymaster nearest the address of the payee such full monthly accounts as he may elect, indorsing them as follows: 'When due pay to ,' or, 'When due place to the credit of - Such pay with —,' or, ‘When due place to my credit with master will immediately notify the chief paymaster of the department where the officer is to serve, of the months for which accounts have been so received, and will then pay them as they become due if the casualty list and stoppage circular show no bar to payment. Should an officer already in service beyond sea desire to have his accounts paid as described, he will forward them, through the chief paymaster of the department where he is serving, to the paymaster whose station is nearest the address of the payee, and the former will make a record of the accounts so forwarded. In either case the officer will, at the time of forwarding the accounts, notify the Paymaster-General of the months covered thereby, with the name and address of the person to whom payment is to be made, or forward the accounts through the office of the Paymaster-General."-A. R., 1278, 1908. NOTE.-Before making payment on accounts paymasters should satisfy themselves that all the requirements of the above regulation have been complied with, and unless they have evidence that the PaymasterGenerai has record of the accounts being in their possession should make report thereof to him. An officer serving in Alaska should forward accounts through the special disbursing agent of the pay department for the post where he is serving and the chief paymaster, Department of the Columbia. When accounts are indorsed as above, the signature of the party to whom payable need not be required as an indorsement on the account. 49. Where pay accounts are prepared in advance under the provisions of paragraph 1278, Army Regulations, the additional pay for private mounts will be omitted from the pay accounts and drawn on separate accounts from the paymaster nearest to the place at which the officer is serving.-Cir. 28, W. D., Apr. 30, 1910. In accordance with Army Regulations 1287 of 1908 (Manual, par. 524), accounts paid under the provisions of Army Regulations 1278 should include all compensation (excepting additional pay for mounts) due the officer for the calendar month. Commutation of quarters is not viewed as compensation within the meaning of the regulation. NOTE. When the accounts received from an officer about to embark for service beyond the sea do not cover his entire compensation (except as indicated above) or are otherwise defective, they should be returned for correction if it is possible to reach the officer before his departure; but if corrected accounts can not be obtained the receipt of the defective ones should be reported to the Paymaster-General, stating the months to which the accounts pertain and wherein defective, and no payment should be made thereon until his authority therefor is received. 50. "Contract surgeons on duty in Alaska, Hawaii, the Philippine Islands, and Porto Rico may transfer or assign their pay accounts, when due and payable, in the methods now provided by regulations for commissioned officers of the Army.”— Act Apr. 23, 1904, 33 Stat., 266; G. O., 76, 1904. "If a contract surgeon on foreign service desires to have his accounts paid in the United States, the months for which such accounts have been transferred will be endorsed on the contract by a paymaster or the commanding officer, who will also endorse on each voucher 'Transfer noted on contract (signature),' and such accounts will not be paid unless so endorsed.”—A. R., 1285, 1908. BLANKS. 51. The following books and blank forms are furnished by the Pay Department: ploy. 13AA. Memorandum voucher for same. 13B. Civilian Witness, in Government Employ. 13BB. Memorandum voucher for same. 13C. Civilian Witness by Deposition. 13CC. Memorandum voucher for same. 14. Pay of Enlisted Men. 15. Mileage Statement. 16. Abstract of Deposits. 17. Army Pay Table. 18. Soldiers' Allotments. 19. Interest Table. 20. Invoice and Receipt for Funds. 21. Voucher for Payment of Allotments. 22. Report of Pay Tours. 23. Letter of Transmittal (Paymaster's Account). 24. Monthly Report of Chief Paymaster. 25. Pay Roll, Clerks and Messengers, Department Headquarters. 26. Pay Roll, Civilian Employees, U. S. Military Academy. 27. Pay of Reporters. 27 A. Memorandum voucher for same. 28. Pay Roll of Detachment. 1 sheet. 29. Weekly Statement of Public Funds. 31. Invoice of Mileage Funds Deducted. 32A. Pay Roll, Militia. 6 sheets. 33. Pay Roll, Army Nurse Corps. 34. Report of Outstanding Checks. 35. Post Exchange Receipt. 36. Army War College Voucher. 37. Requisition for Blank Forms (Chief Paymaster). 38. Final Payment Roll of a Detachment. 39. Examination of Accounts by Chief Pay master. 40. Suspension Book. 41. Soldiers' Deposit Book. 42. Paymaster's Cash Book. 43. Monthly Personal Report of Paymasters. 44. Notification, to Commanding Officer, of Suspensions. 45. Account-Current Book. 46. Receipt Book for Miscellaneous Collections. 47. Receipt for Property of Deceased Soldier. 48. Requisition for Blank Forms (Officers). 49. Voucher for Payment of Beneficiary. 49A. Memorandum voucher for same. 50. Invoice of Beneficiary Funds turned over to Quartermaster. 51. Weekly Mileage Report. 52. The Comptroller shall, under the direction of the Secretary of the Treasury, prescribe the form of keeping and rendering all public accounts except those relating to postal revenues and expenditures therefrom.-Act July 31, 1894, 28 Stat., 206; G. O., 36, 1894. 53. "The standard blank forms used in Army administration, with the notes and directions thereon, have the force and effect of Army Regulations. New forms or alterations will not be made without the authority of the Secretary of War, and the date on which a form or alteration was authorized will be printed on the form itself. All notes or directions on these blanks will, prior to their issue, be approved by the Secretary of War. These forms and lists of them will be furnished by the chiefs of the various bureaus and offices of the War Department. Requisitions therefor will call for them by number and name.”—A. R., 1589, 1908. Manuscript returns, rolls, certificates, and other documents are prohibited when the proper printed forms are on hand.-A. R., 1590, 1908. BONDS. The Presi 54. "All officers of the Quartermaster's, Subsistence, and Pay Departments * * * shall, before entering upon the duties of their respective offices, give good and sufficient bonds to the United States in such sums as the Secretary of War may direct, faithfully to account for all public moneys and property which they may receive. dent may at any time increase the sums so prescribed."-R. S., 1191. NOTE.-The "sums directed by the Secretary of War" are, for the Pay Department, $30,000 for a colonel; $25,000 for a lieutenant-colonel; $20,000 for a major, and $15,000 for a captain. 55. "Until otherwise provided by law no bond shall be accepted from any surety or bonding company for any officer or employee of the United States which shall cost more than thirty-five per centum in excess of the rate of premium charged for a like bond during the calendar year nineteen hundred and eight: Provided, That hereafter the United States shall not pay any part of the premium or other cost of furnishing a bond required by law or otherwise of any officer or employee of the United States. " Act of Aug. 5, 1909, 36 Stat., 125. NOTE. For authorized premium on paymaster's bond see Circular 85, War Department, 1909. 56. The Commanding General, Philippines Division, is authorized to examine and approve bonds of paymasters, such approval to be subject to final examination in the War Department before approval by the Secretary of War.-Sec. War, Oct. 30, 1907, P. M. G. O., 64224. 57. An officer detailed to a staff department for disbursing duty will be required to give bond.-7 Comp., 793, June 10, 1901. (Case Quartermaster's Department.) 58. “All disbursing officers of the Pay Department shall renew their bonds, or furnish additional security, at least once in four years, and as much oftener as the President may direct."-R. S., 1192. NOTE.-Chief paymasters should see that all paymasters serving under them take steps in due season for the renewal of their bonds. 59. All bonds shall be filed in the office of the Secretary of the Treasury.-Treas. Cir., 102, 1899. The law does not permit the return of a bond once filed.— Vol. 4, Digest 2d Comp., 47, Jan. 9, 1894. 60. "Sureties to bonds given by disbursing officers will be bound jointly and severally for the whole amount expressed therein, and must satisfy the Secretary of War that they are worth, jointly, double such amount, each surety making affidavit that he is worth that sum over and above his debts and liabilities, and stating in the affidavit his place of residence.”—A. R., 570, 1908. 61. "A company duly incorporated under the laws of the United States, or of any State, and legally authorized to guarantee bonds, may be accepted as surety, subject to the limitations prescribed in paragraphs 577, 578, and 579. Lists of such surety companies as have conformed to the requirements of law and these regulations will be |