935. Stoppages entered against enlisted men should show the bureau to which the collection is to be credited, the articles embraced in the stoppage, and all necessary information to enable the auditing authorities to give the proper credits. The data required should be furnished by paymasters when requesting that charges be entered on the rolls against enlisted men for overpayments by nondeduction of charges on rolls previously paid by them.—P. M. G.

936. Authorized stoppages will be entered on the pay rolls and deducted at time of payment in the following order:

1. Reimbursements to the United States.

2. Reimbursements to individuals, as the paymaster or post exchange, for instance. 3. Forfeitures for desertion and fines.

Articles of camp and garrison equipage must be charged on pay rolls as such, and other articles of quartermaster's stores or property must be enumerated and the price stated in the column of "Remarks," in order that the proper appropriation may be credited therewith.—A. R., 1390, as amended by G. O. 138, 1910.

NOTE.-The post laundries mentioned in paragraph 348, Army Regulations, as amended by paragraph 1, General Orders, No. 116, War Department, June 23, 1910, are established out of funds carried by the acts of appropriation for the support of the Army, and indebtedness to such laundries is an indebtedness to the United States. The post exchange is entitled to be paid its indebtedness against a soldier because it is an individual within the meaning of the exemption contained in section 4818, Revised Statutes.-G. O. 138, 1910; J. A. G., June 7, 1910 (82018, P. M. G. O.), and Comp., Mar. 26, 1907, Cir. 22, War Department, 1907. Dues to the company tailor have precedence over those to the post exchange.-P. M. G., Nov. 23, 1905, Tel. File 5356.

937. Paymasters will verify report of ordnance charges forwarded by organization commander with those noted on pay rolls or final statements, and forward report direct to the Chief of Ordnance, except in the Philippine Islands, where the reports will be sent through the office of the chief ordnance officer of the division.-G. O., 59, 1907. •

938. Sales of subsistence may be made on credit to officers and enlisted men who have not been regularly paid or who are in the field.—A. R., 1260, 1908. See R. S., 1145.

The basis of subsistence charges on rolls will be fully shown, thus: "Credit sales, Subsistence Department;" "Refundment of commutation, Subsistence Army, 19—;” "Increased cost of rations, Subsistence Army, 19-." If the charge consists of more than one stoppage the amount of each must be shown.-Cir. 79, W. D., 1907.

939. "Whenever charges on account of subsistence appear on pay rolls, paymasters will stamp on Form 42, Subsistence Department, which accompanies the rolls, the word 'collected' opposite each amount collected, and the words 'not paid' opposite each amount not so collected, and after certifying to the correctness of these notations, will forward the Form 42 direct to the Commissary-General. (Paragraph 1267, Army Regulations.) When an amount due for credit sales of subsistence stores or other subsistence charge appears on final statements, the paymaster making the collection will forward direct to the Commissary-General a memorandum showing the name and organization of the enlisted man, the place where and the month and year in which the indebtedness was incurred, the nature of the charge, and the amount collected. This memorandum will be forwarded whether the collection pertains to the current fiscal year or otherwise."-G. O., 11, 1906.

940. Whenever charges on account of transportation and subsistence, while traveling, appear on pay rolls, the number, date, and source of the order directing the same, together with the names of the officers furnishing the transportation and subsistence and the dates thereof and the points of travel involved, must in every instance be indicated in the column of "Remarks" in the following or similar manner: Due United States, transportation, Boston, Mass., to Omaha, Nebr., furnished by Capt. Doe, Q. M., April 1, 1892, on S. O. 36, Department of the East, March 29, 1892, $26.78; also commutation of rations furnished by Capt. Roe, A. C. S., for three days (from April 1, inclusive), $4.50.-Cir. 15, A. G. O., 1892.

941. "On the application of a soldier on furlough, made at a military station and showing clearly the urgency of his case, the department commander may order transportation and subsistence to be furnished to enable him to rejoin his proper station, and the company commander will charge the cost thereof against the soldier's pay on the next muster and pay rolls, in accordance with paragraphs 1119 and 1254. The date of the application will be entered on the furlough.”—A. R., 109, 1908.

There is no law authorizing reimbursement of amounts expended by soldier while returning from furlough granted for his own convenience.-Comp., Nov. 21, 1902, P. M. G. O., 32935.

942. Under the Rules and Articles of War it is made the duty of commanding officers to see reparation made to the party or parties injured from the pay of soldiers who are guilty of abuses or disorders committed against citizens. Upon proper representation by any citizen of wanton injury to his person or property, accompanied by satisfactory proof, the commanding officer of the troops will cause the damage to be assessed by a board of officers, the amounts stopped against the pay of the offenders, and reparation made to the injured party. This proceeding will be independent of any trial or sentence by court-martial for the criminal offense.-54 A. W.

NOTE. To avoid delay and cost to parties injured, paymasters may turn over to them the amounts collected in their favor, taking receipt therefor at the foot of the roll, deducting the amount so turned over from the footing of the stoppage column and carrying the balance only of the stoppages to army paymasters' collections. If an injured party is not present, a check for the amount should be drawn to his order and held by the paymaster until delivery can be made.

943. "A soldier may, when necessary, be relieved from ordinary military duty to make, repair, or alter uniforms. The post council will fix the rates to be charged, which will not exceed the cost of doing such work at the clothing depot, and company commanders will cause to be deducted from the pay of enlisted men and turned over to the proper person the amount properly due therefor. The provisions of this paragraph will be construed to apply to civilian tailors, who conform to prices fixed by post council, as well as to enlisted men detailed for that duty by proper authority."—A. R., 274, 1908.

The charges of a tailor for the manufacture of civilian clothing is not an authorized stoppage to be entered on the pay rolls.-Sec. War, Feb. 16, 1909 (73856).

944. Post exchanges are established and maintained under special regulations issued by the War Department.

The amount of indebtedness of a soldier to a post exchange contracted in accordance with such regulations will be noted on the muster and pay rolls for the next succeeding month and be deducted, if practicable, from his pay by the paymaster making the payment and turned over to the post exchange officer, who will duly receipt to the paymaster and the soldier for the amount so received. In case of discharge of a soldier the amount of any such indebtedness will be noted on the final statements, and in like manner be deducted from payment made thereon.—A. R., 352, 1908.

It is the duty of a soldier who has been given credit at a post exchange, not exceeding in any month one-third of his monthly pay, "to pay the amount as soon as he receives his pay, and the exchange officer will be present at the place of payment to receive the money or make such arrangements as will facilitate the payment. Credit will not ordinarily be extended to a soldier between the date of last payment on rolls before discharge and the date of discharge. When the debt has remained unpaid one pay day on which the soldier was paid a balance sufficient to discharge such debt and no other means of collection is practicable, the exchange officer will notify the company or detachment commander, who will note the amount on the next pay rolls as 'Due Post Exchange ' and on succeeding rolls until the debt has

been collected."-G. O., 4, 1907. See also par. 936, Manual.

NOTE.-Amounts due post exchange can not be deducted from travel pay in the settlement of final

statements.

945. It is not incumbent upon paymasters to determine whether amounts charged against soldiers on pay rolls or final statements for post exchange indebtedness are in excess of the authorized limit of credit.-P. M. G. O., 66329.

946. When collection is made in favor of a post exchange at a distance, the paymaster will forward his check to the exchange officer, indicating thereon that it is for payment of post exchange collections; if on pay roll the organization will be stated or if on final statement the name of soldier and organization will be given. The number of the check and the depositary on which drawn will be entered on the voucher.-P. M. G., May 5, 1908, 4146–317.

947. Where the identity of the exchange in whose favor a collection has been made is not shown on the rolls or final statements and can not be ascertained by reasonable effort, the amount will be taken up on abstract of collections, note of explanation being made. See P. M. G., May 12, 1903, 37541.

948. Post laundries are established and maintained under special regulations issued by the War Department.

The amount of indebtedness of a soldier to a post laundry contracted in accordance with such regulations will be noted on the pay rolls for the current month and on the muster rolls covering the period during which the indebtedness was contracted and will be deducted, if practicable, from his pay by the paymaster making the payment and turned over to the officer in charge of the laundry, who will duly receipt to the paymaster and the soldier for the amount so received. Where the soldier is detached the amount due the laundry will be noted on the detachment roll or descriptive list, and will be deducted by the paymaster at the next payment and forwarded to the officer in charge of the laundry in which the indebtedness was incurred. In case of the discharge of a soldier the amount of any such indebtedness will be noted on the final statements and will be similarly deducted from payment made thereon and transmitted to the officer in charge of the laundry.-A. R., 348, 1908. Amended by G. O., 116, W. D., 1910. See also par. 936, Manual.

Post laundries established by authority of the Secretary of War, and operated under regulations approved by him, may, in the discretion of the commanding officer, extend credit to the enlisted men of the command to an amount not to exceed $2 a month for each man.

The amount of indebtedness of a soldier to the laundry will be charged against him on the pay rolls for the current month and on the muster rolls covering the period during which the indebtedness was contracted, as prescribed in paragraph 348, Army Regulations, as amended by paragraph I of this order.-G. O., 116, W. D., 1910.

A laundry established by private individuals at a military post, under revocable license issued by War Department, is not a post laundry within the meaning of Army Regulation.-J. A. G., Aug. 13, 1907, P. M. G. O., 62775.

949. Stoppages on pay rolls on account of dues to company fund should be limited to reimbursements for loss of money pertaining thereto, or for damages to property purchased therefrom when stoppage is directed by proper authority after responsibility is established.-See Cir. 6, W. D., 1904, and Opp. J. A. G., Aug. 7, 1908, P. M. G. O., 69759.

The hospital fund is regarded as a company fund (A. R. 328) and is applicable generally to similar purposes, in the interest of enlisted men of the Hospital Corps, and of the sick under treatment and members of the Nurse Corps on duty in military hospitals (A. R. 1479).-G. O., 106, W. D., 1910.

950. When collections on account of post exchanges, post laundries, or company funds are erroneously carried to abstract of collections and deposited, the amount should be deducted from a subsequent abstract (the reason therefor being noted) and turned over to the proper post exchange, post laundry, or company fund.-P. M. G. O., 37541.

FORFEITURES.

951. Regimental, garrison, and summary courts may award forfeiture of three months' pay or may reduce noncommissioned officers to ranks; but a summary court may not award forfeiture exceeding one month's pay unless soldier consents in writing, before trial, to trial by such court, and if soldier refuse to consent, the summary court shall not award forfeiture of more than one month's pay.-Act Mar. 2, 1901, 31 Stat., 951; G. O., 27, 1901.

"When a sentence of confinement or forfeiture is in excess of the legal limit, the part within the limit is legal and may be executed.”—A. R., 977, 1908. See G.O., 204, 1908, for legal limit of fines.

952. All stoppages and fines adjudged against soldiers by sentence of courts-martial over and above any amount that may be due for the reimbursement of the Government or individuals and all forfeitures on account of desertion are set apart and appropriated for the support of the Soldiers' Home.-R. S., 4818.

953. Where a sentence forfeits all pay due, or to become due for a specified period, authorized stoppages in force at date of sentence have preference over the forfeiture to the extent and in the order contemplated by sections 1 and 2 of paragraph 936, Manual.-P. M. G., July 18, 1907, 62722.

954. A soldier sentenced to imprisonment and loss of all pay, except a stipulated monthly sum for prison expenses, can not be paid any part of the monthly allowance until all indebtedness to the United States has been discharged.-10 Comp., 702, Apr. 7, 1904. (Case Navy Department.)

955. "Notwithstanding a sentence contemplates payment of a stated sum to a soldier upon his release from confinement, it can not be made unless there is a sufficient balance to his credit after all authorized stoppages are deducted.”—A. R., 987, 1908.

956. Where a sentence of dishonorable discharge, with forfeiture of all pay and allowances, provides that a certain amount shall be paid the soldier on release from confinement, the remission of the dishonorable discharge would not prohibit the payment of the amount on release from confinement, such amount having never been forfeited by the sentence; but if the sentence provided that the amount be paid on dishonorable discharge, the dishonorable discharge having been remitted, no payment could be made.-15 Comp., 126, Sept. 10, 1908.

957. "When a sentence imposes forfeiture of pay, or of a stated portion thereof, for a certain number of months, it stops for each of those months the amount stated. Thus 'Ten dollars of monthly pay for one year' would be a stoppage of $120. When the sentence is silent as to date of commencement of forfeiture of pay, the forfeiture will begin with the period for which pay has accrued since last payment. A forfeiture not limited by the sentence to any particular month or months or other space of time, but expressed simply as a forfeiture of so many months' pay, or of a certain amount of pay, is legally chargeable against the pay due and payable at the next payment, and the balance, if any, against pay accruing thereafter, until the forfeiture is fully satisfied, but the rate of forfeiture will be the rate of pay the soldier is entitled to receive at the date of the promulgation of the sentence.”—A. R., 985, 1908.

958. All pay, including additional pay for reenlistment, certificate of merit, foreign service, gunner, expert rifleman, etc., is included in a forfeiture of "a month's pay" by sentence of court-martial, but extra-duty pay, not being a monthly rate, is not included within such forfeiture.-Comp., Aug. 10, 1908, P. M. G. O., 69036.

959. Should a court-martial sentence imposing a forfeiture of one or more "months' pay" also carry a reduction in grade, the rate of forfeiture is all of the monthly pay to which the soldier is entitled as of the grade to which reduced.-Comp., Aug. 26, 1907, P. M. G. O., 60996.

960. The word "pay" in the laws providing for the pay and allowances of officers and enlisted men of the Army has a distinct and technical signification, and when used alone in the sentence of a court-martial does not affect the right of the accused to his pecuniary allowances.—2 Comp., 300, Dec. 14, 1895.

961. A sentence by court-riartial "to forfeit to the United States $10 of his pay for six months" is construed to mean a forfeiture of $10 only, although it may have been the intention of the court to impose a forfeiture of $60.—Cir. 5, A. G. O., 1883.

962. Court-martial forfeitures are debts to the United States, and the full amount of each sentence must be deducted unless remitted. When the monthly aggregate of forfeitures exceeds the soldier's monthly pay, deduction will be made at the rate of monthly pay, until the full amount of the forfeitures has been satisfied, unless a portion has been remitted.-9 Comp., 74, Aug. 14, 1902; Cir. 36, A. G. O., 1902.

EXAMPLE: A soldier last paid to June 30, whose pay is $21.00 per month, sentenced on July 6th to forfeit $10 per month for two months; sentenced September 6th to forfeit $15 per month for three months. On October 6th the unexecuted part of the sentence of September 6 is remitted. The amount of court-martial fine to be deducted is $59.50—that is, all of the fine of July 6, and $39.50 of the fine of September 6th. The fact that a soldier has made an allotment of his pay does not operate to reduce the rate of his pay within the meaning of determining the accrued portion of the court-martial fine upon remission.-P. M. G. O., March 21, 1907, 60795.

963. A sentence of forfeiture of pay imposed while a prior sentence of forfeiture is in effect operates only on the balance of pay not absorbed by previous sentence. The remission of all, or part, of the later sentence is therefore effective, pursuant to the terms of remission, upon any pay which had not accrued for forfeiture at date of remission.-Comp., Aug. 26, 1907, Cir., 63, W. D., 1907. (Case Corp. Logue, 10th Infantry.) Where an enlisted man is sentenced to a forfeiture of pay and to have stopped against him the cost of his apprehension as a deserter, the amount of the cost of such apprehension (and any authorized indebtedness to the United States contracted prior to date of the sentence) must be deducted prior to the forfeiture, and until sufficient pay shall have accrued to satisfy such prior indebtedness and cost of apprehension there would be nothing for the forfeiture to run against. The remission of all, or a part, of the forfeiture would therefore be effective, in accordance with the terms of the remission, upon any pay which had not accrued for forfeiture at the date of remission.— 14 Comp., 490, Feb. 8, 1908; also Comp. Aug. 2, 1910, Cir. 52, W. D., 1910.

NOTE.-If a soldier's term of enlistment expires while in desertion, a court-martial forfeiture imposed after his return to military control does not begin to accrue until his restoration to a duty status. Should his enlistment expire while awaiting trial or undergoing sentence, the fine accrues from date of return to military control until expiration of term of service, and its execution then remains in abeyance until date of restoration to a duty status.-See P. M. G., Sept. 17, 1908, 70405.

964. Court-martial forfeitures can not be taken from clothing money.-Comp., Feb. 29, 1904, P. M. G. O., 44385. (Case Arch Wilkinson.)

965. The indebtedness of a soldier to a post exchange is not payable from pay forfeited by his desertion.-Digest Comp., 1902, p. 196.

But may be deducted from pay forfeited by sentence of a general court-martial because of offenses other than desertion.-13 Comp., 649, Mar. 26, 1907; Cir. 22, W. D., 1907.

966. Debts due company funds by a deserter can not be deducted from balance of pay and allowances forfeited by desertion.—Cir. 5, W. D., 1903.

967. When a sentence forfeiting pay is published in orders, said order is an imperative mandate to the company commander to make such notation on muster rolls as would be necessary to cause the judgment of the court to be executed out of the soldier's pay.-J. A. G., concurred in by Sec. War, Feb. 15, 1906.

968. A paymaster who overlooks a note of forfeiture on the rolls is chargeable only with the amount of such forfeiture as is noted on the roll, while the officer who certifies