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Full text of "Manual for the pay department, revised to include April 30, 1898"

;-NRLF 




EEV1SED TO INCLUDE APE: L 30, 



LIBRARY 

OF THE 

UNIVERSITY OF CALIFORNIA. 

GIF S T OF" 



Received 
Accession No. y<& *7 





MANUAL 



FOR THE 



PAY DEPARTMENT. 



REVISED TO INCLUDE APML 30, 1898, 



PUBLISHED 
BY AUTHORITY OF THE SECRETARY OF WAR, 

FOR USE IN THE 
ARMY OF THE UNITED STATES. 




WASHINGTON: 

GOVERNMENT PRINTING OFFICE. 

1898. 



?7-a ?<* 
WAR DEPARTMENT, 

DOCUMEXT No. 69, 
ice of the Paymaster-General. 



OO^TEISTTS. 



GENERAL DIVISION OF SUBJECTS. 

Page. 

Paymaster-General, and general administration of department 5 

Chief paymasters of departments 5 

Bonds ./. 6 

Money accountability Public moneys c 6 

Disbursing officers 7 

Checks and check books 10 

Certificates of deposit 11 

Appropriations 13 

Accounts current 13 

Money vouchers 13 

Transfers and assignments of claims 15 

Administrative examination of money accounts 15 

Aides de-camp 16 

Clerks and messengers 17 

Clothing 17 

Commutation ofquarters '. . 18 

Deposits .'. ^. .. 19 

Deserters \ . . . . . .'. .": 20 

Discharge and final statements 21 

Payments to officers 23 

Pay during absence 25 

Payments to cadets 26 

Payments to enlisted men 26 

Retired enlisted men 29 

Additional pay of enlisted men 29 

Retained pay 30 

Retired pay 29 

Indian scouts 31 

Mileage and traveling expenses to officers 31 

Traveling allowances of enlisted men 33 

Reporter 34 

Stoppages and forfeitures 34 

Witnesses 37 

Charges on rolls Transportation and subsistence 36 

Veterinary surgeons 36 

Volunteers 38 

Tables of pay of officers of the Army .......... 38 

Tables of pay of cadets, etc., at Military Academy 39 

Tables of monthly pay of enlisted men 40,41,42 

Tables of daily pay of officers 44, 45, 46. 47. 48 

Four per cent interest table 49 

Table of daily rates of pay ." 50^ 51, 62.*63. 54, 55 

Table of monthly pay Enlisted men on retired list 43 

3 




ARMY PAYMASTER'S MANUAL. 



PAYMASTER-GENERAL AND GENERAL ADMINISTRATION OF THE 

DEPARTMENT. 

1. The Paymaster-General shall perform the duties of his office under the direction 
of the President. E. S., 1186. 

2. The Pay Department, under the direction of the Secretary of War, has charge 
of the supply and distribution of and accounting for funds for the payment of the 
Army and such other financial duties as are especially assigned to it. A, E., 1295. 

3. If the Paymaster-General shall learn that an officer has drawn pay more than 
once for the same period, he will immediately report the fact to the Adjutant-General 
for the consideration of the Secretary of War, and will call upon the officer to make 
refundment of the amount overdrawn. See A. E., 655. 

4. The Paymaster-General will keep in his office such records as maybe necessary 
to show the deposits made by enlisted men of the Army. G. 0., 51; A. G. 0., 1872. 

5. The Paymaster- General will compile lists of distances. A. E. f 1326. 

6. Chiefs of bureaus will see that funds in the hands of a disbursing officer are 
limited to his requirements for a brief period, and that as much 'as practicable of 
public moneys placed to his credit is kept with the Treasurer or an Assistant Treasurer 
of the United States. Estimates of funds should state the most convenient places 
of deposit. A. E., 580. 

7. Chiefs of bureaus may grant leaves for one month to officers of their respective 
corps serving under their immediate direction, or extend to that period those already 
granted to such officers. A. E., 48. 

CHIEF PAYMASTERS OF DEPARTMENTS. 

8. The Department staff will include a Chief Paymaster, who will make a 
proportion of the payments in the command. -A. R., 196. 

9. He will, under the direction of its commander, have control of all paymas- 
ters stationed therein, and be responsible for the payment of the troops of the 
command. A. E., 1296. 

10. Chief, and such other paymasters as may be required to do so, will transmit 
their periodical estimates for funds direct to the Paymaster General, stating the 
amounts required under each appropriation for pay of the Army. They will be held 
responsible for any unnecessary accumulation of funds supplied on their estimates, 
either in depositories or in the hands of paymasters under their control. Eegs. Pay 
Dept. 

11. The amount of funds to be placed in each depository will be indicated by 
indorsement upon the face of the estimate. Cir. No. 98 t Paymaster-General. 

12. Estimates for funds should be prepared and promptly mailed to reach the 
Paymaster-General's office not later thun the loth day of each month. The amount 
disbursed during the preceding month under the then current appropriation must 
be shown, and in case a greater or less sum than said amount is required for the 
succeeding month, the data for the estimated increase or decrease will be reported 
in the column of remarks. Eegs. Pay Dept. 

13. The chief paymasters of departments will take timely measures to procure 
their funds and have them conveyed to their own stations. They will distribute as 
needed for payments to their subordinate paymasters, and give the latter all needed 
instructions. They are made responsible for the regular payment of the troops 
within their departments, subject to the orders of their respective military 
commanders. Circ. No. 68 and 76, P. M. G. O. 

14. Chief paymasters will see that their paymasters are supplied from time to 
time with the proper proportion of the several classes of funds as designated in the 
appropriations to make the payments assigned them. Giro. No. 76, P. M. G. O. 

5 



6 ARMY PAYMASTER'S MANUAL. 

15. Chief paymasters who forward communications from their subordinates to 
the Paymaster-General should indorse on them their remarks or opinion, without 
letters of transmittal ; but they are enjoined to forward no communication inquir- 
ing for information, or for an expression of opinion upon matters of official business 
where their own opinion or action is competent to govern in the case. Paymaster- 
General, JV00. 7, 1863. 

16. Chief paymasters will, upon their monthly reports, which should be forwarded 
to the Pay master- General as promptly as practicable after the first of every month, 
show the following data with reference to each officer borne thereon: The station of 
the officer at date of report; his duties during the mouth just past; date of com- 
mencement of absence from his proper station; whether on duty or on leave; the 
nature of such absence, with the authority therefor; date of rejoining station, and 
date of entry upon or relief from any duty. In case of payments to troops, the 
reports should specify the posts paid, with dates of payment and upon what 
muster (Circ. 141, P. H. G. 0.}. In addition to the above data, the following will 
be included in the report: (1) Payments at station to general-service detachments, 
etc. ; (2) in cases of payments by check or by currency sent by express, the fact to 
be so noted in column of remarks; (3) special service (whether involving absence 
from station or not) on boards of survey, courts-martial, retiring or examining 
boards, etc., noting dates employed and authority therefor. P. M. G. to C. P. Ha., 
March 25, 1893. 

BONDS. 

17. All officers of the Quartermaster's, Subsistence, and Pay departments, the 
chief medical purveyor and assistant medical purveyors, and all storekeepers 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, faith- 
fully to account for all public moneys and property which they may receive. The 
President may at any time increase the sums so prescribed. R. S., 1191. 

18. Chiefs of bureaus will see that such bonds are examined as to sufficiency of 
sureties at least once in two years. A. R., 571. 

Where a corporation is surety the above requirement is sufficiently complied with 
by the corporation filing semiannually in the War Department (office of the Judge- 
Advocate-General) the financial statement required by paragraph 574, A. K. Deci- 
sion J. A. Gen. 

19. Sureties to bonds given by disbursing officers will be bound jointly and sev- 
erally for the whole amount expressed therein, and must satisfy the Secretary of War 
that they are worth jointly double such amount, and 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., 572. 

20. For full instructions as to preparation of bonds see A. R., 573 to 578. 

21. The official bonds of disbursing officers or agents which are filed in obedience 
to law in the office of the Second Comptroller (now Comptroller of the Treasury) 
are m.ot surrendered on the final settlement of their accounts. 2d Comp., May 29, 
1843; June 1, 1843; July 12, 1844. 

MONEY ACCOUNTABILITY PUBLIC MONEYS. 

22. No advance of public moneys shall be made in any case whatever, except such 
advances to disbursing officers of the Government as may be necessary to the faithful 
and prompt discharge of their respective duties, and to the fulfillment of the public 
engagements. R. S. } 3648. 

23. The President may also direct such advances as he may deem necessary and 
proper to persons in the military service employed on distant stations, where the 
Discharge of the pay and emoluments to which they may be entitled cannot be regu- 
larly effected. J?. S., 3648. 

24. The use of moneys for purposes other than those for which appropriated, 
liquidation of liabilities of one fiscal year by use of moneys appropriated for another, 
and expenditures in a fiscal year of any sum in excess of appropriations for that 
year, or involving the Government in any contract for future payment of money in 
excess of appropriations, except as authorized by paragraph 515, are prohibited. 
A. R., 579. 

25. Lists of national-bank depositories, designated for the use of disbursing 
officers, with the amounts of securities filed by each with the United States Treas- 
urer, will be published from time to time in orders from the Adjutant-General's 
Office.^. R., 581. 

26. Where there are two or more designated depositories in the same place, credits 
should be so regulated by each disbursing officer there stationed as to maintain, as 
far as possible (by deposits, disbursements, and transfers), a proportion between 



ARMY PAYMASTER'S MANUAL. 7 

the amount of his credit at each depository and the amount of securities filed by it 
with the United States Treasurer. Transfers from one depository to another are not 
authorized, except through the Treasury Department. A. R., 582. 

27. When an office^ disburses money in different capacities, his deposits and 
accounts will be kept distinct, according to the bureaus to which they pertain. 
A. R., 583. 

28. Public moneys subject to disbursement coming into the hands of an officer 
from any source must be promptly placed by him to his credit with the Treasurer or 
an assistant treasurer of the United States or a duly designated depositary, or trans- 
ferred to a disbursing officer of that branch of the public service to which the money 
pertains, in either of which cases a receipt will be obtained. Exceptions to this 
rule are allowed where a disbursing officer has been specially authorized by the 
Secretary of War to keep in his personal possession, at his own risk, the public 
moneys which have been intrusted to him for disbursement, and money in hand may 
be disbursed at once without being placed in depositaries if payments are due. A. 
R., 584. 

29. A disbursing officer ceasing to act as such, and having public funds to his 
credit in any office or bank, will at once inform the Secretary of the Treasury, stat- 
ing what checks drawn against the same are still outstanding and unpaid. A. R., 585. 

30. All amounts of money held at the end of each fiscal year by the Treasurer, 
an assistant treasurer, or a designated depositary, credited to a disbursing officer 
whose account has remained unchanged, either by deposit or payment, for the space 
of three years, shall be covered into the Treasury, to be placed to the credit of such 
officer, if it be found that he is entitled to the credit. A. R., 586. 

31. Public funds will, in general, be transferred as follows: The officer making 
the transfer will draw his check, directing the depositary to place a stated amount 
to the official credit of the officer named therein. The check will be sent to the 
depositary and not to the officer in whose favor it is drawn. If it is necessary that 
the officer to whom the funds are transferred shall receive them without delay, the 
transferring officer may draw his check and transmit the same direct to the officer 
requiring them. In either case invoices of the funds transferred are sent to the 
receiving officer. A. R.,594. 

32. Funds will not be transferred from one appropriation for the use of another, 
by borrowing or otherwise. A. R., 595, 

DISBURSING OFFICERS. 

33. The following returns will be rendered: A monthly account current, accom- 
panied by abstracts of disbursements (with vouchers pertaining thereto), collec- 
tions, deposits, and mileage; all of which must be mailed or otherwise sent to the 
Paymaster-General within teu days after the end of the month to which they relate. 
A. R., 6*6 and 627. 

34. Estimates of funds by chief paymasters will be forwarded monthly direct to 
the Paymaster-General. 

35 Monthly report of pay operations to be made by chief paymasters and for- 
warded on the first day of each month direct to the Paymaster-General. 

36. Annual report of checks issued three years or more prior to the close of each 
fiscal year will be made to the Secretary of the Treasury through the Paymaster- 
General. A. R., 602. 

37. All public officers of whatsoever character are required to keep safely, with- 
out loaning, using, depositing in banks or exchanging for other funds than as 
specially allowed by law, all the public money collected by them or otherwise at 
any time placed in their possession and custody, till the same is ordered by the 
proper department or officer of the Government to be transferred or paid out; and 
when such orders for transfer or payment are received, faithfully and promptly to 
make the same as directed, and to do and perform all other duties as fiscal agents of 
the Government which may be imposed by any law or by any regulation of the 
Treasury Department made in conformity to law. R. S. t 3639. 

38. Military commanders, in directing payments, will not require the paymaster 
to be absent from his station on the last day of the month except for special reasons, 
which will be repotted to the Adjutant-General of the Army. A. R., 1297. 

39. No officer disbursing money for the military service or directing the disburse- 
ment thereof shall be concerned individually, directly or indirectly, in the purchase 
or sale of any article intended for, used by, or pertaining to the department of the 
public service in which he is engaged. A. R., 587. 

40. No officer or clerk of a disbursing officer shall be interested in the purchase of 
any soldier's certificate of pay due or any other claim against the United States. 
A. R., 588. 

NOTE. But when an officer purchases final statements simply as an accommodation to the soldier, 
and not himself profiting thereby, or when transfer is made to post exchange through the officer in 
charge thereof, payment will he admitted on the certificate of the officer, en the voucher, to the facts. 



8 ARMY PAYMASTER'S MANUAL. 

41. If any disbursing officer shall bet at cards or any game of hazard, his com- 
manding officer will suspend his functions, require him to turn over all public funds 
in his keeping, and will immediately report the case to the proper bureau of the 
War Department. He will also report the case to the department commander, who 
will at once convene a court-martial for the trial of the officer. A. R., 590. 

42. Every disbursing officer, in opening his first account and before issuing any 
checks, will furnish the depositary on whom the checks are to be drawn with his 
official signature, duly verified by some officer whose signature is known to the 
depositary. A. R., 591. 

43. For every Treasury draft received by a depositary to be placed to the official 
credit of a disbursing officer, and for every deposit of funds made by the officer to 
his official credit, subject to payment of his checks, a receipt, numbered in serial 
order and giving the place and date of issue, will be furnished him by the depos- 
itary, setting forth the character of the funds, i. e., whether coin or currency. If 
the credit is made by a disbursing officer's check transferring funds, the essential 
items of the check will be enumerated, and if by a Treasury draft the warrant 
number. The title of the officer will be expressed and the title of the account will 
also show for what branch of the public service it is kept. The receipt, called "a 
disbursing officer's receipt/' will be retained by the officer in whose favor it is 
made. A. R., 592. 

44. An officer is not authorized to insure public money or property and he will 
not be allowed credit for any expense paid for the collection of money on checks, 
except as provided for military attaches serving abroad. A. R., 593. 

45. No exchange of funds shall be made by any disbursing officer or agent of the 
Government of any grade or denomination whatever or connected with any branch 
of the public service, other than exchange for gold, silver, United States notes, and 
national-bank notes; and every such disbursing officer, when the means for his dis- 
bursements are furnished to him in gold, silver, or United States notes, shall make 
his payments in the moneys so furnished, or, when they are furnished to him in 
drafts, shall cause those drafts to be presented at their place of payment and prop- 
erly paid according to law, and shall make his payments in the money so received 
for the drafts furnished, unless in either case he can exchange the means in his 
hands for gold and silver at par. And it shall be the duty of the head of the proper 
department immediately to suspend from duty any disbursing officer or agent who 
violates the provisions of this section, and forthwith to report the name of the 
officer or agent to the President, with the fact of the violation and all the circum- 
stances accompanying the same and within the knowledge of the Secretary, to the 
end that such officer or agent may be promptly removed from office or restored to his 
trust and the performance of his duties, as the President may deem just and 
proper. R. S., 3651. 

46. No officer of the United States shall, either directly or indirectly, sell or dis- 

Eose of to any person, for a premium, any Treasury note, draft, warrant, or other pub- 
.c security not his private property, or sell or dispose of the avails or proceeds of 
such note, draft, warrant, or security in his hands for disbursement, without making 
return of such premium and accounting therefor by charging the same in his accounts 
to the credit of the United States, and any officer violating this section shall be forth- 
with dismissed from office. R. S., 3652. 

47. Every officer of the United States concerned in the disbursement of the reve- 
nues thereof, who carries on any trade or business in the funds or debts of the United 
States or of any State, or in any public property of either, shall be deemed guilty of 
a misdemeanor and punished by a fine of three thousand dollars, and shall, upon 
conviction, be removed from office and forever thereafter be incapable of holding office 
under the United States. R. S., 1788. 

48. No person in the military service, whose salary, pay, or emoluments are fixed 
by law or regulations, shall receive any additional pay, extra allowance, or compen- 
sation in any form whatever for the disbursement of public money or any other serv- 
ice or duty whatsoever, unless the same shall be authorized by 'law and explicitly 
set out in the appropriation. R. S., 1764 and 1765. 

49. Every officer charged with the payment of any of the appropriations made by 
act of Congress who pays to any clerk or other employee of the United States a sum 
less than that provided by law, and requires such employee to receipt or give a 
voucher for an amount greater than that actually paid to" and received by him, is 
guilty of embezzlement, and shall be fined in double the amount so withheld from 
any employee of the Government, and shall be imprisoned at hard labor for the term 
of two years. R. S., 5483. 

50. If any officer charged with the disbursement of the public money accepts, 
receives, or transmits to the Treasury Department, to be allowed in his favor, any 
receipt or voucher from a creditor of the United States without having paid to such 
creditor in such funds as the officer received for disbursement, or in such funds as he 
may be authorized by law to take in exchange, the full amount specified in such 
receipt or voucher, every such act is an act of conversion, by such officer, to his own 
use of the amount specified in such receipt or voucher. R. S., 5496. 



ARMY PAYMASTER'S MANUAL. 9 

51. Every person having charge, possession, custody, or control of any money or 
ether public property used or to be used in the military service, who, with intent 
to defraud the United States or willfully to conceal such money or other property, 
delivers or causes to be delivered, to any other person having authority to receive 
the same, any amount of such money or other property less than that for which he 
received a certificate or took a receipt, shall be imprisoned at hard labor for not less 
than one nor more than five years, or fined not less than one thousand nor more than 
five thousand dollars. R. S., 5438. 

52. Every officer of the United States and every person acting for or on behalf of 
the United States in any official capacity under or by virtue of the authority of any 
department or office of'the Government thereof who asks, accepts, or receives any 
money or any contract, promise, undertaking, gratuity, or security for the payment 
of money or' for the delivery or conveyance of anything of value with the intent 
to have 'his decision or action on any question, matter, cause, or proceeding which 
may at any time be pending or which may be by law brought before him in his offi- 
cial capacity or in his place of trust or profit, influenced thereby, shall be punished 
by a fine not more than three times thg amount asked, accepted, or received, and by 
imprisonment not more than three years; and if he hold any place of profit or trust 
shall forfeit his office or place and shall thereafter be forever disqualified from hold- 
ing any office of honor, trust, or profit under the United States R. S., 5501 and 5502. 

53. All officers, agents, or other persons who are charged with the safe-keeping, 
transfer, or disbursement of public moneys shall keep an accurate entry of each sum 
received and of each payment or transfer, and shall render distinct accounts of the 
application thereof, according to the appropriation under which the moneys may 
have been advanced to them. Every officer or agent who, having received "public 
money which he is not authorized to retain as salary, pay, or emolument, fails to 
render his accounts for the same shall be deemed guilty of embezzlement and shall 
be fined in a sum equal to the amount of the money embezzled and shall be impris- 
oned not less than six months or more than ten years It. S., 3623. 

54. For the purpose of executing these provisions of law "the Treasurer and 
assistant treasurer and each designated depositary of the United States shall, at the 
end of the fiscal year, report to the Secretary of the Treasury the condition of every 
account standing, as specified in section 309 of the Revised Statutes, on the books 
of their respective offices, stating the name of each depositor, with his official desig- 
nation, the total amount remaining on deposit to his credit, and the dates, respec- 
tively, of the last credit and the last debit made to each account." R. S., 810. 

55. Every disbursing officer who fails to deposit promptly with the Treasurer, an 
assistant treasurer, or some duly designated depositary, the public money intrusted 
to his charge, or who fails to keep safely, without loaning, using, or converting in 
any way, or exchanging for other funds, or depositing in other than a designated 
depository, the public money, or any portions thereof, collected or received by him, 
until he is duly authorized to transfer or disburse the same, shall be deemed guilty 
of embezzlement and punished accordingly. R. S., 5488, 5490, 5492. 

56. When a paymaster is ordered to turn over his funds and close his accounts he 
need turn over his actual money balance only. On resuming duty he will again 
take up the amount of the suspensions. When ordered to rebond he will turn over 
his actual money balance, but on resuming duty he will not take up on his new 
account current the amount of his suspensions under his old bond, against which 
they will remain charged until removed. P. M. G. Circular, No. 86. 

57. Disbursing officers can not bind the Government by drawing, in payment of 
claims, beyond the amount intrusted to them, and if, from unusual delay in pre- 
sentation, the fund from which the check should have been paid becomes exhausted, 
the claim can not properly be recognized and settled by the accounting officers. %d 
Compt. Digest, par. 754, p. 106, ed. 1869. 

5N. The assistant treasurer in New York represents to this office that many pay- 
masters, on receipt of periodical statements from his office of their disbursing 
accounts showing what checks have been paid, etc., fail to make the examination 
and early reply required, and which is necessary for his (the assistant treasurer's) 
protection against frauds. Paymasters are enjoined and directed in all such cases, 
whether of statements from the New York or from other depositaries, to be prompt 
in this requirement, and not to neglect or omit it on any account. P. M. G. Circu- 
lar, May 29, 1868. 

59. No person can, at his own option, create a legal claim on the United States by 
advancing his private funds or borrowing money for disbursement. No lien exists 
against the Government on such cases, and the only remedy is by application to 
Congress. Nor has he an equitable claim until he shows that the expenditure inured 
to the benefit of the public. 2d Compt., Nor. 30, 1855, vol. 19, p. 116. 

60. Disbursing officers are precluded both by law and the Army Regulations from 
using private funds for public purposes, and explanations that advances are made to 
fulfill promises made by such officers are not sufficient. 



10 ARMY PAYMASTER'S MANUAL. 

61. Paymasters are forbidden to ruake deposits of private funds with any assist- 
ant treasurer or United States depositary to be checked out in their official capacity. 
F. M, G. Circular, No. 94. 

62. Paymasters are hereby uotih'ed that whenever moneys pertaining to deceased 
soldiers are deposited with them, whether accruing from sale of effects or otherwise, 
separate receipts should be given in each individual case. By authority from the 
Adjutant-General's Office, paymasters are directed to require these receipts, in dupli- 
cate, to be written out for their signature by the officer making the deposits. Circu- 
lar No. 38, P. M. G. 0.; A. R., 159. 

63. On the death of an officer in charge of public property or funds, his com- 
manding officer will appoint a board of survey, which will inventory the same and 
make and submit the customary returns therefor, stating accurately amounts and 
condition. These the commanding officer will forward to the chief of the bureaus 
to which the property or money pertains, and he will designate an officer to take 
charge of such property or money until orders in the case are received from proper 
authority. A. R., S4. 

64. It is not the duty of paymasters or their clerks to write out the vouchers upon 
which officers demand payment. Especially is it not their duty to make copies of 
orders upon which payments are based and which are necessary to sustain the 
vouchers. P. M. G., Sept. 27, 1870. 

65. An official letter should refer to one subject only. Letters of transmittal will 
be used only when necessary, and when used must refer only to the matter trans- 
mitted. Xone are required with rolls, returns, or periodical reports. Telegrams 
will be followed by official copies sent by first mail. A. E. } 752. 

NOTES. 1. Letters of transmittal will, however, accompany the monthly accounts of paymasters, as 
the date thereof will be the guaranty to the Auditor that the account was deposited in the'mail within 
the time specified by law. 2. Proper names should be given in all correspondence regarding persons 
or personal accounts. 

66. The post-office address of an officer's station will be given in his official let- 
ters. Indefinite designations of locality, which do not indicate where the letter was 
written, will not be used. A. R., 755. 

67. Official communications will be signed or authenticated with the pen and not 
by facsimiles. Signatures will be plainly and legibly written, with the rank and 
regiment or corps of the writer annexed; if by order, stating by whose order. 
A. It., 756. 

* 8. An officer will not be designated in orders nor addressed in official communi- 
cations by any other title than that of his actual rank. A. R., 757. 

69. Each officer of the Pay Department, when ordered to a new station for per- 
manent duty or to temporary duty at another station, will report at once by letter 
to the Paymaster-General the date of departure from his old or regular station and 
of arrival at his new or temporary station. The date of departure from station on 
leave of absence or on detached service, and date of return to regular from tempo- 
rary station, or from leave of absence or detached service, will also be made matters 
of immediate and special report to this office. In all cases care will be taken to cite 
the number, date, and source of orders or instructions authorizing or directing the 
movements referred to in these reports. The term " detached service " will be under- 
stood to apply only to special (not disbursing) duty assigned to the officer, except in 
eases of service on courts-martial, boards of survey, etc., within the limits of the 
department in which he may be serving and requiring only brief absence, when no 
report will be required, as such absence, as well as absence on regular disbursing 
duty, will be fully accounted for in the monthly report of the chief paymaster pro- 
vided for in the circular above cited. 

70. On June 30 of each year all officers who have receipted for property pur- 
chased from funds supplied for contingent expenses at department headquarters 
will make return therefor to the chiefs of their respective bureaus, to whose satisfac- 
tion expenditures, losses, etc., will be explained. An officer accountable for such 
property will take duplicate receipts therefor when relieved, and will forward one of 
them to the proper chief of bureau with the return which he will then render, and 
file the other with his retained papers. A. It., 197. 

71. Each change of address, when on leave of absence or on detached service, 
should be at once reported by letter to the Adjutant-General of the Army through 
the Paymaster-General. Circu. No. 156, P. M. G. 0. 

CHECKS AND CHECK BOOKS. 

72. A disbursing officer may draw his check in favor of himself "or bearer "for mak- 
ing payments of amounts not exceeding $20; for making payments at a distance from 
a depository ; or for making payments of fixed salaries due at a certain period, if the 
check be not drawn more than two days before the salaries become due. In all 
other cases checks will be made p lyable to "order" or "bearer," and will be drawn 



ARMY PAYMASTER'S MANUAL. 11 

only in favor of the persons, firms, or corporations by name, to whom the payments 
are to be made. A. R., 596. 

711. ^Each check of a disbursing officer must state on its face the object of the 
expenditure, and in case of payment to officers or enlisted men the period covered 
by the payment. Such statements must be brief but clear; as, for instance, "pay," 
"pay roll]" or "payment of troops," adding the post or station; "purchase of sub- 
sistence" or other supplies, naming them; "on contract for construction," mention- 
ing the fortification or other public work for which the payment is made ; "payments 
under $20," etc. Payment is refused on all checks where this requirement is disre- 
garded and report of the fact made to the Treasury. A. R., 597. 

74. When an original check of a disbursing officer, not exceeding $2,500 in amount, 
has been lost or destroyed, a duplicate check may be issued by him after six months 
and within three years of the date of the original, upon the owner filing Avith him 
the notice and proof of loss and the indemnity bond required by sections 3646 and 
3647, Revised Statutes, and act of February 16, 1885. In case the disbursing officer 
who issued the original check is no longer in the service, notice and proof of the 
loss and the indemnity bond will be sent to the Secretary of Treasury prior to the 
issue of a duplicate check. The proper accounting officer of the Treasury will 
state an account in favor of the owner of said check and charge the amount thereof 
to the account of such officer. Instructions for the execution and use of the affidavit 
and bond and the issue of the duplicate check accompany the blank form furnished 
by the Treasury Department. A. R., 599. 

73. In case of the death, resignation, or removal from active service of a disburs- 
ing officer any check previously drawn by him and not presented for payment within 
four months of its date will not be paid until its correctness shall have been attested 
by the Secretary or Assistant Secretary of the Treasury. A. R., 600. 

7<r. A check drawn by a disbursing otlicer still in active service, presented before 
it shall have been issued three full fiscal years, will be paid in the usual manner 
by the office or bank on which it is drawn, and from funds to the credit of the 
drawer. J. R., 601. 

77. At the close of each fiscal year each disbursing officer will make a return to 
the Secretary of the Treasury, through the proper channels, of all outstanding 
checks issued by him three years or more prior thereto, giving the names of payees 
and their residences when known, the purposes for which and places on which the 
checks were drawn, with amounts, numbers, and dates of same, and the numbers of 
vouchers received therefor. A. R., 602. 

78. At the close of each fiscal year all amounts remaining to the credit of a 
disbursing officer represented by checks or drafts drawn upon the Treasurer, an 
assistant treasurer, or any designated depository three years or more prior thereto, 
will be covered into the Treasury and there stand to the credit of the payees in an 
appropriation account denominated " Outstanding liabilities." A. R., 603. 

79. A check which has been issued for a longer period than three full fiscal years 
will be paid only by the settlement of an account in the Treasury Department. For 
this purpose the check will be transmitted through the proper channels to the 
Secretary of the Treasury. A. R., 604. 

80. Official check books are issued by the Treasurer and assistant treasurers of 
the United States direct to disbursing officers who have public money on deposit 
with them. Rules for issue, transfer, etc., of these check books accompany each 
book. A. R., 605. 

81. Official check books on national bank depositories are furnished by chiefs of 
bureaus by whom records of bl; n'c checks issued will be kept, and to whom unused 
checks will be returned. In making payments only official checks will be used. 
A. R., 606. 

82. Mutilated official checks will be forwarded to the depository to which they 
pertain, and a record of the date of transmission made on the stub. A. R., 607. 

NOTE. Mutilated and canceled checks will be forwarded through the Paymaster-General. 

83. A paymaster changing station or leaving the service will furnish to his chief 
paymaster a list of his outstanding checks, as shown by the latest report of the 
depository. A separate list should be made for each depository, and should show 
the date, number, amount, and name of payee of each check, and the purpose for 
which it was given. The chief paymaster, after verifying the balances by corre- 
spondence with the several depositories, will forward the lists to this office. 
P. M. G. Circular, No. 118. 

CERTIFICATES OF DEPOSIT. 

84. Public moneys are transferred to the general Treasury by being deposited to 
the "credit of the Treasurer of the United States," either at the Treasurer's office or 
at the office of one of the assistant treasurers, or at one of the designated deposito- 
ries. All "miscellaneous receipts on account of proceeds of Government property" 
(paragraph 615) must be deposited; also, when required by chiefs of bureaus to 



12 ARMY PAYMASTER'S MANUAL. 

which the funds pertain, the public moneys in the possession of or to the credit of 
disbursing officers or to others. For each deposit made a " certificate of deposit," in 
duplicate, will be given, showing the full name, rank, regiment, or corps of the 
depositor, and to \vhat appropriation or fund the amount belongs, the depositor 
giving the necessary information when making the deposit. A. R., 608. 

85. The "originals" of all certificates of deposit will, immediately upon their 
issue, be forwarded direct to the Secretary of the Treasury by the depositors (not the 
depositaries), who, before transmitting them, will see that their amounts correspond 
to the sums actually deposited. Each certificate forwarded will contain or be 
accompanied by a statement showing distinctly the source from which the money 
was derived i. e. : 1. If a balance of funds for disbursement, the appropriation and 
fiscal year will be correctly named. 2. If in refundmeut of an overpayment, when, 
by whom, and upon what voucher the overpayment was made. 3. If from stoppages 
on pay rolls on account of loss of or damage to property by employees, or on account 
of sales to them, for which property the depositing officer is himself responsible, the 
character of the property and the date of loss or sale will be given, and a reference 
made to the officer's property voucher accounting for the same. 4. If from stoppage 
on account of loss, damage, or sale of property for which an officer other than the 
depositing officer is responsible, the name of the responsible officer will be given, with 
a list of persons from whom deductions were made, stating character of property and 
amount deducted in each case. 5. Deposits of funds received from sales to officers 
and enlisted men, or on account of losses or forfeitures, will be fully explained. 
A. R.j 609. 

86. A disbursing officer of one staff department making stoppages on account of 
the funds or property of another staff department will, in the absence of special 
instructions to the contrary, deposit the funds so received and leave them to be 
transferred upon the settlement of his accounts at the Treasury. A. R., 610. 

87. Nothing in the two preceding paragraphs will be construed to affect the 
existing system of depositing collections by paymasters of the Army. A. E., 611. 

88. The number, date, and amount of the certificate of deposit, together with the 
specific appropriation, if named, will be noted upon the account current upon which 
tlie depositor desires to be credited with the money deposited. Certificates of 
deposit will not be filed with accounts current. Officers will state in such accounts 
dates of deposits and name and location of depository. A. R., 612. 

89. Certificates of deposit must be recorded in the proper bureaus of the War 
Department. The "originals," upon their receipt at the Treasury, are immediately 
forwarded to the Secretary of War, who refers them to the proper bureaus to which 
the deposits pertain for verification and designation of the appropriation. A. R., 613. 

90. The following letter is published for the information of chiefs of bureaus, 
designated depositaries of public funds for the War Department, and officers of the 
Army handling public money : 

TREASURY DEPARTMENT, OFFICE OF THE SECRETARY, 

Washington, D. C., November 15, 1895. 
The honorable The SECRETARY OF WAR. 

SIR: It frequently happens that there is not sufficient information on the face of 
certificates issued for deposits in the Treasury made by officers of the War Depart- 
ment to determine whether a personal credit should be given the depositor. As the 
information is necessary before covering the amounts thereof into the Treasury by 
warrant, I will thank you to cause it to be furnished hereafter by the several bureaus 
of your Department, in brief form, after naming the appropriation, on the backs of 
all 'certificates which may be sent each day from this to your office for indorsement. 
Respectfully yours, 

C. S. HAMLIN, 
Acting Secretary. 

91. When a disbursing officer makes a deposit of public funds he will inform the 
depositary whether such funds are to go to his personal credit or not. If the officer 
has been directly charged with the money he is entitled to personal credit for the 
deposit, and the abbreviation "P. C." should be written by the depositary on the 
face of the certificate. If the funds are derived from sales of public property, from 
collections of funds for which another officer is responsible, or any source except 
the Treasury, the officer making the deposit is not entitled to personal credit, and 
the abbreviation "No P. C." should be used, followed by a brief explanation of the 
character of the funds. If some disbursing officer other than the depositor is enti- 
tled to the credit, the designation should be "P. C. to ," naming the officer 

who has been directly charged with the money. W. D. Circular No. 4, 1895. 

92. If the space on the face of a certificate is not sufficient to explain the nature 
of a deposit, the depositary is requested to use a memorandum slip for this purpose. 
Disbursing officers will not use letters of trausmittal in forwarding certificates of 
deposit. Ibid. 



f u *! 

'JHIVEBSITT 
ARMY PAYMASTER'S MANUAL. 

93. Nothing should be written by the depositary or the officer on the back of a 
certificate; that space must be reserved for the indorsement of the chief of bureau, 
who, in each instance, will properly designate the title of the appropriation, invari- 
ably giving the information, by abbreviation, whether the depositor is entitled to 
personal credit or not. Ibid. 

9J. Chiefs of bureaus will not permit certificates of deposit to be returned to the 
Treasury Department unless such evidences of the character of the funds are com- 
plete in this respect, and where any defect exists that can not be remedied in the 
bureau the certificate should be promptly returned to the officer for correction or 
additional information. Ibid. 

95. Designated- depositaries are earnestly requested to adhere strictly to the fore- 
going instructions, and disbursing officers of the War Department are directed to see 
that they are properly observed. Ibid. 

9(i. Attention is invited to paragraphs 608 to 616, inclusive, Army Regulations, 
1895. 

97. Upon the books of the Treasury, so far as the accounts of disbursing officers 
of the War Department are concerned, an official credit and a personal credit are 
one and the same. Indat. Asst. Sec. of War, Dec. 18. 1895. 2119 P. M. G. O., 1895. 

NOTE. Any amount taken up by a paymaster on his abstract of collections, with which he charges 
himself on his account current, is a " personal credit." 

APPROPRIATIONS. 

98. Chiefs of bureaus, in notifying officers of remittances, will inform them of the 
amount remitted under each head of appropriation, giving the designation by fiscal 
years when necessary. A. E., 618. 

99. Accounts current, abstracts and vouchers, including transfers and refund- 
ments, will have noted in red ink on the face and also in the brief on the back, the 
fiscal year to which the funds pertain. A. E., 619. 

ACCOUNTS CURRENT. 

1OO* Accounts current will be made in duplicate; one copy, accompanied by 
abstracts and vouchers, will be forwarded to the chief of the bureau and the other 
retained by the officer. The forms of accounts current and abstracts furnished by 
the chief of the bureau in which the officer is serving will be used. A. E., 626. 

1OI. Disbursing officers who render accounts which eventually pass to the Treas- 
ury Department for settlement are required to prepare their accounts, with abstracts 
and vouchers complete, and deposit them in the post-office, addressed to the chief 
of the bureau of the War Department to which they pertain, on or before the 10th 
day of each month. Irregularities in the mail service or want of blank forms will 
not excuse a failure to comply with this paragraph. When vouchers are not sent 
with the account to which they belong, but are subsequently rendered, suitable 
explanation will be made. A. E., 627. 

1O. Original vouchers will, if possible, accompany the accounts. Copies will 
not be accepted unless duly certified and accompanied by satisfactory evidence of 
the loss or destruction of the originals, or that their retention is indispensable to 
the performance of duty by an officer. A. E., 628. 

1O3. With the accounts will be forwarded all orders of commanding officers 
and all other papers on which the officer accountable relies to relieve himself from 
responsibility. A. E., 629. 

1O-1. Funds turned over to other paymasters or refunded to the Treasury will be 
entered in accounts current, but not on abstracts of payments. Eegs. Pay Dept. 

MONEY VOUCHERS. 

105. Vouchers will ordinarily be made in duplicate, or, if requireu, in triplicate 
and the number made will be stated on each copy. A. E. } 631. 

106. The correctness of the facts stated on a voucher and the justness of the 
account must be certified by an officer.^. E., 632. 

107. A voucher for services by the day or month must state the nature of the 
service, the inclusive dates of service, the time for which payment is made, the rate 
of pay, and the amount. A. E., 633. 

108. Money amounts will be expressed in terms of dollars and cents. When a 
fraction of a cent less than one-half occurs in the footing of a voucher it will be 
disregarded. If the fraction be one-half or greater it will be reckoned as a cent. 
A. E., 635. 

109. A voucherfor funds disbursed will, before being signed by a public creditor, 
be made out in full, with the place of payment and the name, rank, regiment, or 
corps of the paying officer entered in the receipt, and the exact amount of money 



14 ARMY PAYMASTER'S MANUAL. 

written out in words in the receipt. When vouchers are sent by mail for signature, 
the date in the receipt will be left blank, and the check in payment will not be 
drawn until the vouchers are returned properly signed, when the date of the check 
will be added to the receipt. A. /.'.. 638. 

110. Invoices of and receipts for funds transferred will state place and date of 
transfer, the name, rank, regiment, or corps of the officer from whom the money is 
received; the kind of funds transferred, aud the amount transi'erred under each 
head of appropriation. If the transfer is for the correction of errors, whether aris- 
ing upon the settlement of accounts or otherwise, the facts will be noted in detail 
in both invoice and receipt. The receiving officer or agent will indorse upon the 
invoice the exact date of the receipt given by him, and will file it with the account 
current on which be acknowledges receipt of the funds. Any discrepancy as to 
the appropriation, fiscal year or amount, which may exist between the invoice 
and receipt when the latter is properly made out, will be noted and explained on 
both invoice and receipt by the officer or agent receiving and receipting for the 
funds. A. R., 639. 

111. Vouchers for payment made, and invoices and receipts for money trans- 
ferred, will have noted upon them the number, date, and amonut of checks given, 
and the depository on which drawn. If payment is made by currency in part or in 
whole, the facts will be stated. J. B., 640. 

112. A receipt to a voucher which has been made out in favor of a firm by name 
must be signed in the firm name by one of the partners known by the disbursing 
officer to be a member of the firm, when the disbursing officer has no notice of any 
arrangement among the partners that such member has no authority to bind thV 
firm. The receipt should be signed in the firm name by the partner, who should 
append his own signature as '-one of the firm." A receipt signed for a firm or 
individual by a clerk or other person will not be accepted. A. R., 641. 

113. When an account is presented by an individual who is not known to the 
disbursing officer, the latter will require him to be identified. J. 1!.. 

114. The signature to the receipt and the name of the person or business firm as 
entered at the nead of an account must be literally alike. A. I!.. 646. 

115. When a signature is not written by the hand of the party it must be wit- 
nessed, and by a commissioned officer when practicable. A. L'., '^7. 

116. In final statements, receipts for money, and papers of like character, money 
amounts will, in all cases, be written out in full and also expressed by figures in 
parentheses. This requirement does not apply to muster and pay rolls and pay rolls 
of other descriptions. A. B., 64S. 

117. Fees of civil officers for administering oaths in matters of military admin- 
istration (where the services of judge-advocates of departments or of courts-martial, 
or trial officers of summary courts were not obtainable) will be paid from the appro- 
priation applicable to the subject-matter of the oaths, and in case there be no 
appropriation applicable thereto, the fees will be paid by the quartermaster's 
department. A. It., 649. 

118. When applicable the following rules for the computation of time in pay- 
ment for services will be observed : 

1. For any full calendar month's service, at a stipulated monthly rate of compen- 
sation, payment will be made at such stipulated rate, without regard to the number 
of days in that mouth. 

2. When service commences on an intermediate day of the month, thirty days will 
be assumed as the length of the month, whatever be the number of days therein. 

2. When the service terminates on an intermediate day of the month, the actual 
number of days during which service was rendered in that calendar month will be 
allowed. 

4. When the service embraces two or more months or parts of months, but one 
fraction will be made, thus: From September 21 to November 25, inclusive, will be 
calculated: September 21 to October 20, inclusive, one month: from October 21 to 
November 20, inclusive, one month : from November 21 to 25, inclusive five days- 
making the time allowed two months and five days. 

5. When two fractions of mouths occur and both are less than a whole month, as 
from August 21 to September 10, the time will be determined thus: Augnst 21 to 31, 
inclusive (ignoring the 31st), ten days : from September 1 to 10. inclusive ten days- 
making the time allowed twenty days. 

6. Service commencing in February will be calculated as though the month con- 
tained thirty days, thus : From February 21 to 28 (or 29), inclusive, ten days. When 
the service commences on the 28th of that month three days will be allowed, and if 
on the 29th, two days. 

7. If service commences on the 31st day of any month, payment will not be made 
for that day. 

8. For commutation of subsistence and for services of persons employed at a per 
diem rate, payment will be made for the actual number of days. 



ARMY PAYMASTER'S MANUAL. 15 

9. When services are rendered from one given date to another, the account will 
state clearly whether both dates are included. 

10. In computing the wages of persons employed at a per diem allowance, the day 
on which service begins and the day on which it ends will be allowed in the com- 
putntion. A. If., Vol. 

119. Disbursing officers will not settle with heirs, executors, or administrators, 
except by authority of the proper bureau of the War Department, and upon accounts 
that have been duly audited and certified by the proper accounting officers of the 
Treasury. A. 7?.. 

120. An officer will have credit for an expenditure of money made in obedience 
to the order of his commanding officer. Every order issued by any military authority 
which may cause an expenditure of money in a staff department will be given in 
writing. One copy thereof will be forwarded by the officer receiving it to the head 
of his department* and the other will be tiled' by the disbursing officer, with his 
voucher for the disbursement. If the expenditure be disallowed it will be charged 
to the officer who ordered it. A. R., 653. 

121. If a payment made on the certificate of an officer as to the facts is after- 
wards disallowed for error of fact in the certificate, it will pass to the credit of the 
disbursing officer and be charged to the officer who gave the certificate; but the dis- 
bursing officer can not protect himself in an erroneous payment made without due 
care by charging Jack of care against the officer who gave the certificate. A. R., 654. 

TRANSFERS AND ASSIGNMENTS OF CLAIMS. 

122. The restrictions of the Comptroller of the Treasury in regard to the allow- 
ance of credits to disbursing officers for payments made by them on powers of attor- 
ney or other forms of transfer or assignment being so great as to amount practi- 
cally to a prohibition of such payments, disbursing officers will refnse to pay the 
assignee of any claim, except as to assignments authorized by paragraphs 1300 and 
1388 of the Army Regulations of 1895. 

1*J3. When claims or vouchers which have been assigned are presented for pay- 
ment the holders will be informed that disbursing officers have no authority to make 
payments to them as assignees, and that payments can only be made to the original 
persons to whom the money is due. Decision of Asst. Sec. War, Xor. 7, 1S95 37033, 
A. (r. 0.. />:<-. Circular So. IS, par. 1, A. G. O., 1895. 



NOTE. Under the foregoing circular the only assigned accounts payable by the pay department are 
the pay accounts of officers and final statements of enlisted men. 

ADMINISTRATIVE EXAMINATION OF MONEY ACCOUNTS 

124. The chief of a bureau to which accounts pertain will cause each account 
current, with the accompanying papers, to be examined and transmitted to the 
Treasury Department, with his decision indorsed thereon, within twenty days from 
the date on which such account was received at his office. He will bring to the 
notice of the Secretary of War all matters of account that require or merit it. 
When a suspension or disallowance is made the bureau will notify the officer, that 
he may have an opportunity to submit explanations or take an appeal to the Secre- 
tary of War. ( J . K. , 655. ) * In case of discovered error or disallowance in an account, 
upon its examination by the proper authority, the officer responsible will, upon 
notification thereof, unless able to furnish evidence to correct or remove the same, 
make the proper correction in his next account current, and refer therein to the par- 
ticular voucher in which the error occurred or the disallowance was made. A. R.. 
656. 

12-5. Each officer of the pay department will keep a ''cash book" and " check 
stub." in form and manner as prescribed by the Paymaster-General. Begs. Pay 

1 26. Chief paymasters may require their subordinates to furnish them with copies 
of any of the accounts, returns, and reports above described, or with any other state- 
ments or reports which they may deem necessary for their information. They may 
require, at their discretion, in special cases, the rendition of accounts at other times 
than those prescribed for the regular returns. Reg. Pay Dept. 

127. Accounts current will, in general, cover monthly periods only. Thevmav, if 
necessary, be stated at intermediate dates, when rendered to close accounts onrenewal 
of bond, change of station, or taking advantage of leave of absence for more than 
ten days. In these cases the paymaster must make an actual transfer of his entire 
balance of public funds. If the transfer is by check, such check will be drawn to 
the order of the officer to whom the transfer is made, who will immediately forward 
the same for transfer to his credit. Kegs. Pay Dfpt. 

1 2. The account current will exhibit the receipts and expenditures for the period 
embraced, and show the balance due the United States to be deposited in authorized 



16 ARMY PAYMASTER'S MANUAL. 

depositories, on the date to which it is rendered, except such sum as the officer may 
have in his personal possession by special authority from the Secretary of War. The 
amounts received and disbursed and the balances on hand of the several appropri- 
tions of each tiscal year must be exhibited. In crediting drafts on the account cur- 
rent the numbers of the requisition, as indicated on each draft, will be carefully 
noted on the credit entry. Regs. Pay Dept. 

IUO. Each paymaster is furnished with a preliminary statement of suspensions 
made in his accounts after examination in the office of the Paymaster General. 
Upon receipt of his reply the account is reexainined if necessary, and the prelimi- 
nary statement revised. The suspensions remaining after such revision are charged 
against the paymaster upon the books of the Paymaster-General's Office and are noted 
on the analysis of the account sent to the auditor for the War Department. A copy ot 
this analysis is furnished to the paymaster. It alone indicates the suspensions with 
which the paymaster should charge himself upon his next account current. Pay- 
masters should not charge themselves with suspensions from the preliminary 
statement. 

130. Amounts collected or refunded by a paymaster on account of suspensions 
will, like collections and refundments on other accounts, be taken up on the abstract 
of collections, noting the number of voucher and date of account in which suspended. 
In case a collection be on account of an overpayment made by another paymaster, 
and the number of voucher and date of account in which the error. occurred can not 
be stated, then note should be made upon the abstract of collections of the name of 
the paymaster concerned and the period covered by the voucher in which the over- 
payment was made. Circular No. 86, P. M. G. O., modified. 

131. Suspensions reported to the auditor in transmitting a paymaster's account, 
or by accounting officers upon settlement of the same (a copy of which will be fur- 
nished to the paymaster), will be taken up under the head of suspensions on the 
next account current rendered under the bond cited in the report. Suspensions 
removed will be entered upon the account current only after notice is received of 
their removal, when a copy of the letter authorizing the credit must be filed with 
the account current. lief/s. Pay Dept. 

132. The final analysis sheet transmitted with the paymaster's account to the 
auditor, a copy of which is furnished the paymaster, alone indicates the transfers 
that should be made to correct charges to the wrong appropriation made in that 
account. The transfers required should be promptly made on the next account cur- 
rent rendered after receipt of the analysis sheet, and not before. Circular No. 114, 
P. M. G. 0. 

133. Payments to discharged soldiers will be charged as follows: Pay proper to 
the fiscal year in which it accrued; commutation of travel subsistence, travel pay, 
retained pay, and clothing to the fiscal year in which the man is discharged. Regs. 
Pay Dept. 

AIDS-DE-CAMP. 

134. The Lieutenant-General may select from the Army two aids and one mili- 
tary secretary, who shall have, while serving on his staff, the rank of lieutenant- 
colonel of cavalry. R. S , 1097. 

135. Each major-general shall have three aids, who may be selected by him 
from captains or lieutenants of the Army, and each brigadier-general shall have two 
aids, who may be selected by him from lieutenants of the Army. R. S., 1098. 

136. An aid-de-camp accompanying his general on leave of absence must be 
governed by the same conditions as to reduction of pay as the general. P. M. G. in 
Indst. No. 6723, April 28, 1870. 

137. Upon the question as to pay of a lieutenant appointed aid-de-camp August 
1, 1871, and who reported in person for duty as such August 18, 1871, it was decided 
that the old rule under which the officer is entitled to credit and to pay as aid-de- 
camp from August 18, 1871, only, should be adhered to. Circular No. 1, A. G. 0., 1883, 
and decision %d Compt., Dec. 9, 1893. 

1 8. Upon the question whether a lieutenant who, while on leave of absence, was 
appointed aid-de-camp to a general officer, also on leave, could relinquish his leave 
and revert to status of duty on receipt of his detail as aid-de-camp, it was decided 
that he can not go to status of duty except by reporting at the proper station or post 
of duty of his general. So long as his general remains on leave and he, the aid-de- 
camp, remains absent, he must have the same status as to pay as the general. Letter 
of Jan. 12, 18837067, A. G. 0., A. C. P., 1883. 

139. An officer assigned to duty in accordance with his brevet rank as major- 
general or brigadier-general may, with the special sanction of the War Department, 
be allowed the aids of the grade. A. R., 33. 

140. In time of war every officer serving with troops operating against an enemy, 
who shall exercise, while under assignment in orders issued by competent authority, 



ARMY PAYMASTER'S MANUAL. 17 

a command above that pertaining to his grade, shall be entitled to receive the pay 
and allowances appropriate to the command so exercised: Provided, That a rate 
exceeding that of a brigadier-general shall not be paid in any case by reason of such 
assignment. Act April 26, 1898. 

CLERKS AND MESSENGERS. 

141. Paymasters' clerks will not be allowed to be interested in any manner what- 
ever, either directly or indirectly, in any account to be paid by the Pay Department 
of the Army; nor will they be permitted to undertake or assist in the collection of 
claims. No excuse of ignorance of his clerk's actions will be allowed in favor of a 
paymaster. Circular No. 13, P. M. G. 0. 

142* An order for a paymaster to change station or to perform journeys for the 
payment of troops will cover the legal traveling allowances of his authorized 
clerk. G. 0., 40, 1897. 

143. An order t^ a paymaster to travel without funds on temporary duty, not 
requiring the services of a clerk, will not cover transportation for a clerk. Decision 
War Dept. 

1 44. A paymaster's clerk will, as a rule, be paid by the paymaster who employs 
him; if paid by another, the certificate of the employing paymaster that service has 
been rendered for the period covered by the account will be required. Messengers' 
pay vouchers must be approved by the employing paymaster. Begs. Pay Dept. 

145. There has been no rule laid down in regard to the clerk when the pay- 
master is on leave. The matter has been left to the discretion of the chief paymaster, 
who is supposed, after a reasonable leave for the clerk, to assign him to such duty as 
may be needed. P. M. G., Jan. S3, 1893155, 1893. 

146. Paymasters' clerks and messengers are appointed by the Secretary of War 
under civil-service rules. Applications for clerks and messengers will state the 
necessity for such employees. When a clerk or messenger resigns or is discharged 
the Paymaster-General will be notified at once. 

147. For pay of clerks and messengers at Army and Department Headquarters 
see Pay Table. 

CLOTHING. 

148. A. table showing the price of clothing and equipage for the Army, the 
allowance of clothing in kind to each soldier for each year of his enlistment, and his 
clothing money allowance for each year and day thereof; also the allowance of 
equipage to officers and enlisted men, will be published in orders. A. R., 1163. 

149. Company and detachment commanders will settle the clothing account of 
every enlisted man of their respective commands six months alter the date of his 
enlistment, and thereafter on June 30 and December 31 of each year. The entire 
amount found due the United States for the periods embracing the dates of settle- 
ment will be charged to the soldier upon the muster and pay rolls. The money 
allowance of clothing for the first year will be allotted by half years. A. R., 1181. 

150. The balance due the soldier at either of these dates will be credited to him 
upon the company clothing book. It will not be placed upon the muster and pay 
rolls, but the final balance due at date of discharge will be entered upon the final 
statements. In case of transfer the balance due the soldier or United States will be 
entered on the descriptive list. All balances of this character will be stated in 
words and figures. A. R., 1182. 

151. The clothing account of a soldier who deserts should be settled in full to 
the date of desertion. The balance due him or the United States will be entered on 
the next muster and pay rolls after date of desertion. The amount due the United 
States or the soldier at date of desertion should be ascertained by crediting the 
soldier with clothing allowance from date of last clothing settlement to the date of 
desertion (excluding the day of desertion) and debiting him with the money value 
of all clothing drawn by him ; the difference between the two amounts will be the 
amount due the United States or the soldier. A. R., 1183. 

152. A deserter is entitled to clothing allowance from the date he surrenders or 
is apprehended, and the amount due him will be computed from the tables then and 
subsequently in force. A new clothing account will be opened without reference to 
his account at date of desertion. A. R., 1184. 

153. Clothing allowance accruing to a soldier after return to the service from 
desertion will not be used to reduce the amount of the soldier's indebtedness at date 
of desertion. The full amount of the soldier's indebtedness must be charged on the 
roll, to be deducted by the paymaster when he settles the soldier's accounts. A. R. 
1185. 

154. Paymasters will treat all balances for clothing entered upon final statements 
in favor of the discharged soldier as " Pay of the Army" for the fiscal year in which 
the soldier is discharged. Balances for clothing due the United States entered upon 

19653 2 



18 ARMY PAYMASTER'S MANUAL. 

final statements or pay rolls will, after collection and deposit by paymasters, be des- 
ignated by the Paymaster-General for the credit of the appropriation for "clothing, 
camp, and garrison equipage," for the fiscal year in which the date of settlement 
occurs. G. O. No. 10, A. G. 0., 1875. 

155. The act of May 15, 1872, requires that the amount of clothing drawn in 
excess of allowance for the time served must be deducted from the pay of the sol- 
dier. Decision 2d Compt., Aug. 7, 1893; 1578, P. M. G. 0., L. R., 1893. 

I 56. Issues of fatigue clothing to convict soldiers are not chargeable against 
them as extra issues. War Dept. decision of Jan. 9, 1869. 

157. Sergeants of ordnance shall receive the same allowance of clothing as other 
sergeants in like staff departments. G. O. No. 49, A. G. 0., 1892. 

158. When enlisted men are retained in service beyond the terms of their enlist- 
ment, awaiting trial by court-martial, or under sentence of court-martial, their cloth- 
ing accounts and retained pay should be computed at fifth (now third) year rates to 
actual date of discharge as expressed in their final statements, unless forfeited by the 
terms of the sentence or by law and regulations. Circular No. 3, A. G. O., 1887. 

159. Musicians, West Point band, have clothing allowance of band sergeants of 
infantry. Decision Acting Sec. War, B 3097, L. R., 1887. 

160. Band sergeants and musicians have same clothing allowance as company 
sergeants and privates of the respective arms from which they are detailed. G. O. 
No. 61, A. G. 0., 1890. 

COMMUTATION OP QUARTERS. 

161. An officer on duty without troops at a station where there are no public 
quarters, or where the public quarters are inadequate, is entitled to commutation 
therefor at established rates. A. R., 1336. 

162. An officer on duty at a station where he is properly in receipt of commuta- 
tion of quarters is entitled to the allowance during ordinary leave on full pay, but 
not during sick leave. If he is relieved from duty at the station, and then granted 
a leave, his commutation ceases. A. R., 1837. 

I(i3. An officer does not lose his right to quarters or commutation at his per- 
manent station by a temporary absence on duty. While he continues to hold that 
right and exercises it by constructive occupation or use of any kind, he can not 
legally demand quarters nor commutation at any other station. Exceptions to this 
rule can be made only by the Secretary of War. A. R., 1338. 

164. When the command to which an officer belongs changes station during his 
temporary absence on duty he loses his right to quarters from the time his command 
leaves its old station, and does not acquire a right at the new station until he has 
reported for duty thereat. He is entitled in the meantime to quarters or commuta- 
tion therefor at the station where he is temporarily serving. A. R., 1339. 

1 65. An officer relieved from duty at one station, where he was entitled to com- 
mutation of quarters, and assigned to another, is not entitled to such allowance 
from the date of relief to the date on which he reports in person at the new station. 
A. R., 1340. 

166. Officers who, for the convenience of the Government, are directed to await 
orders for a limited period at a point where there are no public quarters are entitled 
to commutation; but an officer ordered to his home to await orders is not entitled 
to this allowance. An officer ordered to report by letter to a superior does not 
become entitled to commutation of quarters until he receives a specific order of 
assignment and reports in person at the station to which assigned. A. R., 1341. 

167. The first voucher for commutation of quarters at any station must be accom- 
panied by a copy of the order assigning the officer to duty thereat. In subsequent 
vouchers the paymaster will refer by number, etc., to the voucher with which the 
order is filed, and the final voucher must be accompanied by the authority for, and 
must show the date of relief from, such duty. A. R., 1342. 

16S. The law fixes the monthly commutation allowance of the general at $125 
and the lieutenant-general at $100. For other grades the allowance will be deter- 
mined according to the number of rooms which, up to July 1, 1878, governed in the 
matter of hiring quarters, to wit, $12 per month per room, as follows: For a major- 
general, 6 rooms; for a brigadier-general or colonel, 5 rooms; for a lieutenant- 
colonel or major, 4 rooms; for a captain or chaplain, 3 rooms; for a lieutenant, 2 
rooms. P. M. G. Circular, July 28, 1878. 

1 69. An officer of engineers in the discharge of his official duties in charge of 
civil works, at a place where there are no public quarters, and not furnished with 
rooms to be occupied by him as quarters, is entitled to commutation of quarters. 
Decision of 2d Comptroller, Mai/ 12, 1871, concurred in by the Secretary of War. 

170. Officers on duty at colleges where no public quarters are furnished by the 
United States are entitled to commutation of quarters. Sec. of War in letter to P. 
M. G., Sept. 25, 1878 



ARMY PAYMASTER'S MANUAL. 19 

171. Commutation of quarters will be paid by the senior disbursing paymaster 
at the station for which it is claimed; or, if there be no paymaster there, by the 
chief paymaster of the department, or by a subordinate whom he may designate. 
G. 0. No. 66, A. G. 0., 1878. 

172. When a paymaster is relieved from duty at a station, or in case of antici- 
pated prolonged absence therefrom, he will furnish his successor, or, if the station 
be broken up, his chief paymaster, with a certified statement setting forth the name 
and grade of each officer who is reported upon his list as receiving commutation at 
the time, together with the number and date of the voucher with which the officer's 
order entitling him to commutation is tiled. G. O. No. 66, A. G. O., 1S78. 

173. The folio wing classes are not entitled to commutation of quarters: 1. Offi- 
cers who await orders for their own convenience, or at their own request, at a place 
of their own choosing; 2, officers who remain unassigned to any duty for an indefi- 
nite period, who are not technically on leave of absence, but are permitted to choose 
their own residences; 3, officers who have been relieved from one station and have 
not yet entered upon or been assigned to duty at another station; 4, officers of the 
Army on field service. G. O. 78, A. G. O., 1877, and G. O. 77, A. G. O., 1S78. 

1 74. An officer " in arrest " and on the military duty of attending a court-martial 
trial (his own), and obeying the orders of the court, is entitled to commutation of 
quarters, the trial being held at a place where there are no public quarters. Deci- 
sion of 2d Comptroller, 1892, 635a, P. M. G. O., 1892. 

175. Officers on sick leave are not entitled to commutation of quarters. Their 
pay is determined by section 1265 of the Revised Statutes, which gives full pay but 
does not give allowances. Decision of P. M. G., Jan. 10, 1881, L. S. B., p. 10, 1881. 

DEPOSITS. 

176. Any enlisted man, not retired, may deposit his savings with any paymaster 
in sums not less than $5, the same to remain so deposited until final payment or dis- 
charge. The paymaster will furnish the depositor with a book in which each deposit, 
with name of depositor, date, place, and amount, in words and figures, will be entered 
in the form of a certificate, signed by the paymaster and company commander. The 
company commander will keep in the company record book an account of every 
deposit made by the soldier, and after each regular payment he and all officers hav- 
ing charge of detachments of enlisted men at date of deposit will transmit direct to 
the Paymaster General a list of names of depositors, showing in each case the date, 
place, and amount of deposit and name of paymaster receiving the same. These 
lists, before transmittal, will be examined and compared with the record of deposits 
on the company or detachment book and the deposit book of the soldier. Should a 
soldier who has made a deposit be transferred or desert, the fact will be promptly 
reported direct to the Paymaster-General by the officer in command of the company 
or detachment to which he belonged. In case of transfer his descriptive list will be 
made to exhibit the date and amount of each deposit. A. R., 1371. 

177. On the discharge of a soldier the date and amount, in words and figures, of 
each of his deposits will be entered upon his final statements, and his deposit book 
will be taken up by the paymaster who pays him and filed with the voucher of pay- 
ment. In case deposits are forfeited by desertion the amounts of the same will be 
entered on the final statements under the head " Remarks/' and the facts and author- 
ity for such forfeiture given. A. R., 1372. 

178. Before delivering final statements upon which deposits are credited the 
officer signing them will ascertain whether the soldier has the deposit book, and, if 
so, instruct him to present it to the paymaster. Should he claim to have lost it, the 
officer will cause his affidavit to that effect to be taken and attached to the state- 
ments. The affidavit will clearly state the circumstances attending the loss of the 
book and show that the soldier has not sold or assigned it. Upon this evidence the 
paymaster may pay, and the responsibility for the correctness of amounts credited 
on the statements will rest with the officer certifying them. J. R., 1373. 

179. Paymasters will not pay deposits except on final statements. When they 
are not paid the soldier should forward his deposit book or the evidence referred to 
in the preceding paragraph to the Paymaster-General. Enlisted men should be 
informed of the importance of preserving deposit books as the only certain means 
of insuring prompt, repayment. J. R., 1374. 

1 8O A soldier must draw his deposit when he is discharged. He can then renew 
it after reenlistment, and will be entitled to interest from date of such renewal. 
Failure to present the final statements for payment leaves the money without inter- 
est until withdrawn and again deposited. A. R., 1375. 

181. For any sum not less than $5 deposited for the period of six months or 
longer, the soldier, when discharged, will be paid interest at the rate of 4 per cent 
per annum to date of discharge. A. R,, 1376. 



20 ARMY PAYMASTER'S MANUAL. 

182. On the death of a soldier each deposit, with amount, date, place, and pay- 
master with whom deposited will be noted in the inventory of his effects, and on 
the accompanying final statements with which his deposit book will be filed. 
A. R.,J377. 

183. Both deposits and interest will be forfeited by desertion, but are exempt 
from forfeiture by sentence of court-martial and from liability for the soldier's 
debts. A.M. ,1378. 

I 84. Paymasters will forward with their accounts for the month an abstract of 
soldiers' deposits, if any, received by them during such period. The abstract will 
set forth the name, company, and regiment of each depositor, with date and amount 
of deposit. The gross amount of the abstract will be carried to the account cur- 
rent, under the appropriation of "Pay of the Army" for the fiscal year in which the 
deposits were received. This amount may be disbursed by the paymaster under the 
same appropriation. Deposits and interest thereon, paid on final statements, will 
be charged by the paymaster to " Pay of the Army" for the fiscal year in which the 
soldier is discharged. R. S., 1305, 1306, 1307, 1308. 

185. A deposit made during a fraudulent enlistment is not forfeited except by 
desertion after the deposit was made. Views of %d Compt., 1875. 

DESERTERS. 

1 86. A reward of $10 will be paid to any civil officer having the proper authority 
for the apprehension and delivery to the proper military authorities at a military 
station (or at some convenient point as near thereto as can be agreed upon) of any 
deserter from the military service, except such as can claim exemption from trial 
under the statute of limitations. A. R., 124. 

187. Rewards or expenses paid for apprehending a deserter and the expenses 
incurred in transporting him from point of .apprehension, delivery, or surrender to 
the station of his company or detachment or to the place of his trial, including the 
cost of transportation of the guard, will be set against his pay upon conviction of 
desertion by a court-martial or upon his restoration to duty without trial. A soldier 
convicted by a court-martial of absence without leave will be charged with the 
expense incurred in transporting him to his proper station. The transportation 
and subsistence of witnesses will not be charged against a deserter. A. R., 126. 

18. If a soldier be brought to trial under a charge of desertion and acquitted, 
or convicted of absence without leave only, or if the sentence be disapproved by 
proper authority, any amount paid as a reward for his arrest will not be stopped 
against his pay unless, in case of conviction of absence without leave, the sentence 
of the court shall so direct. A. R., 127. 

189. Deserters will be brought to trial with the least practicable delay. While 
awaiting trial they will receive no pay, nor will they be permitted to sign pay 
rolls. A. R., 129. 

190. A deserter will make good the time lost by desertion, unless discharged by 
competent authority. He will be considered again in service upon his return to mili- 
tary control; but if a deserter enlists while in desertion, his services under such 
unlawful enlistment will not be counted as making good any of the time lost by 
desertion. A. R., 131. 

191. A deserter will not be restored to duty without trial, except by authority 
competent to order his trial. Such restoration does not remove the charge of deser- 
tion, nor relieve the soldier from any of the forfeitures attached to that offense. He 
must make good the time lost by desertion, refund the reward and expenses paid for 
apprehension and delivery, and forfeit pay while absent. A. R. } 132. 

192. An enlisted man who absents himself from his post or company without 
authority will forfeit all pay and allowances accruing during such absence, and 
upon conviction by court-martial make good the time lost. No man will be reported 
a deserter until after the expiration of ten days (should he remain away that length 
of time), unless the company commander has conclusive evidence of the absentee's 
intention not to return; but commanding officers will take steps to apprehend sol- 
diers absent without leave as soon as that fact is reported. Should the soldier not 
return or not be apprehended within the time named, his desertion will date from 
the commencement of the unauthorized absence. An absence without leave of less 
than one day will not be noted upon the muster and pay rolls. A. R., 133. 

193. An enlisted man charged with desertion will not receive pay until his offense 
has been investigated by a court-martial or he has been restored to duty without 
trial. A. R., 1380. 

19 1. Every deserter forfeits all pay and allowances due at the date of desertion. 
Stoppages and forfeitures then due will be deducted from his arrears of pay, and if 
not so satisfied, from pay due after apprehension. A. R., 1381. 

195. The company commander will note upon the first muster roll after appre- 
hension all data necessary to a complete settlement of the soldiers' account from the 
date of last payment, and will carry the account to subsequent rolls until the 



ARMY PAYMASTER'S MANUAL. 21 

settlement is made. No settlement of the pay account of any enlisted man will 
be made on the rolls until sufficient pay shall have accrued to satisfy all dues to the 
Uuited States and pay a balance to the soldier. The required data will include date 
of last payment, desertion, and apprehension, credits at date of desertion on account 
of clothing, unsatisfied forfeitures under prior sentences, and dues to the United 
States at date of desertion on account of clothing, subsistence, ordnance, etc. If, 
while absent in desertion, he illegally enlisted in another organization, the date of 
last payment in such enlistment and all stoppages due the United States at date 
of apprehension or surrender will be stated. A. R., 1381. 

196. Pay and allowances due and unpaid under a former enlistment are not 
affected by conviction and sentence for desertion in a subsequent enlistment. P.M. 
G. in E. B., 4850, Jan. 27, 1868. 

DISCHARGE AND FINAL STATEMENTS. 

197. An enlisted man will not be discharged before the expiration of his term, 
except: 1. By order of the President or Secretary of War. 2. By sentence of a 
general court-martial. 3. On certificate of disability, by direction of the com- 
mander of a territorial department or army in the field; but when the disability of 
a soldier is caused by disease contracted before enlistment, or by his own miscon- 
duct or bad habits, discharge will be ordered only by the Secretary of War. 4. In 
compliance with an order of one of the United States courts, or a justice or a judge 
thereof, on a writ of habeas corpus. A. R., 140. 

198. When an enlisted man is discharged his company commander will furnish 
him with final statements in duplicate or a lull statement in writing of the reasons 
why such final statements are not furnished. Final statements will not be furnished 
to a soldier who has forfeited all pay and allowances and has no deposits nor detained 
pay due him. When the discharge is made on a certificate of disability, the ascer- 
tained disability as recited in the certificate must be given in the final statements as 
the reason or cause for discharge. A. R., 141. 

199. When an enlisted man is discharged by expiration of service, his discharge 
will take effect on the last day thereof; i. e., if enlisted on the second day of the 
month, his term will expire on the first day of the same month in the last year of his 
term of enlistment. A. R., 142. 

200. In time of peace a soldier serving in the second year or first six months of 
the third year of his first enlistment may apply to the Adjutant-General of the 
Army, through military channels, for the privilege of purchasing his discharge; 
but such application will not be entertained unless based on satisfactory reasons, 
fully set forth by the applicant and verified by the officer forwarding the appli- 
cation, nor unless accompanied by a statement of the soldier's immediate commanding 
officer, showing the condition of his accounts. If such application be granted, the 
purchase price will be entered on the final statements as an item due the United 
States. A soldier once discharged by purchase will not be granted that favor a 
second time. A soldier serving in a second or any other enlistment, but not receiv- 
ing continuous service or reenlisted pay, is not debarred from discharge by pur- 
chase. The price of purchase in the first month of the second year will be $120, 
and will be $5 less in each succeeding month of the period during which purchase 
may be authorized . A. R., 144. 

NOTE. Fractions of a month will not be considered. Circular 14, A. O. 0., 1890. 

201. Soldiers discharged as provided in paragraphs 144 and 145, A. R., will not 
receive travel allowance. A. R., 146. 

202. In order to prevent payment on fraudulent discharge papers, the officer who 
prepares the final statements of a soldier will, shortly before his discharge, send to 
the paymaster to whom the soldier may wish to apply for payment, a'notification in 
his own handwriting, stating therein the date of last payment to the soldier and his 
credits and debits, both in words and figures. The officer will also send the soldier's 
signature, or will report that the soldier can not write his name. This notification 
will not be given to the soldier, but will be sent by mail so as to reach the paymaster 
before the soldier can report for payment. The officer issuing the final statements 
will inform the discharged soldier, in writing, of the name and location of the pay- 
master to whom he shall apply for payment, and at the same time send the required 
notification to the designated paymaster. A. R., 150. 

NOTE. There are no blank notifications to paymasters of the discharge of enlisted men. Such 
notifications are required to be made in the handwriting of the officer who prepares the final state- 
ments. See A. R., WO; par. 5, Circular No. 9, A. G. O., 1895. 

203. When transportation in kind is furnished a discharged soldier to enablehim 
to reach a paymaster, the quartermaster will note on the final statements that " trans- 
portation in kind from to " has been furnished, stating the cost when 

it can be ascertained by him. If transportation be furnished a soldier discharged at 



22 ARMY PAYMASTER'S MANUAL. 

the place of his enlistment to enable him to reach a paymaster, the cost thereof, which 
will be ascertained and noted on the final statements, will be deducted. A. E., 153. 

204. Discharged soldiers will be paid on final statements prepared in duplicate 
and furnished to them by their company or detachment commanders. Payment will 
be made only on presentation of both copies. Except when notified as prescribed 
in paragraph 150, paymasters will not pay discharged soldiers unless otherwise 
satisfied of the genuineness of the discharge papers and the identity of the claim- 
ants. A. E., 1382. 

205. Upon payment of the final statements of a discharged soldier, the paymaster 
will write on the discharge " Paid in full," with his signature, noting amounts paid, 
except when the final statements have been transferred and are not accompanied by 
the discharge. The day of enlistment and the day of discharge will both be included 
in reckoning pay. A. E., 1383. 

2()6. Paymasters or other officers to whom a discharged soldier reports the loss 
or nonreceipt by him of final statements to which he is entitled will report the fact 
to the Paymaster-General, with any evidence the soldier furnishes them in the 
matter. The Paymaster-General will transmit the evidence to the Auditor for the 
War Department. A. E., 1384. 

207. Traveling allowances to discharged soldiers are computed 'by taking the 
distance in miles of the shortest usually traveled route from place of discharge to 
that of enlistment, and allowing one day's pay and subsistence at the rate of 30 cents 
for every 20 miles of travel. If in the computation there remains a fraction of 10 
miles or more, it will be reckoned as a full day; if less, it will not be considered. 
If transportation has been furnished for any part of the distance, that part will be 
excluded from the computation of travel pay, but subsistence for the full distance 
will be allowed. (A. E., 1385.) A soldier discharged by order of the Secretary of 
War for disability caused by his own misconduct is not entitled to travel allow- 
ances. Act March 16, 1896. 

208. An enlisted man discharged for minority concealed at enlistment, or for 
other cause involving fraud on his part in the enlistment, is not entitled to pay and 
allowances, including those for travel, and will not receive final statements unless 
deposits or detained pay are due him, in which case final statements containing only 
a list of his deposits or the amount of detained pay will be furnished. A. E., 1386. 

"2O9. Recruits are entitled to pay and allowances when discharged on certificates 
of disability. When discharged for any cause involving fraud on their part at 
enlistment, paragraph 1386 will govern. A. E., 1387. 

iilO. The transfer by an enlisted man of a claim for pay due on his final state- 
ments 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. E., 1388. 

1311. When doubt exists as to the identity of a soldier presenting discharge papers 
for payment, paymasters are authorized to telegraph to the officer who signed notifi- 
cation of discharge for verification of same. Regs. Pay Dept. 

212. When a soldier is discharged under such circumstances that he is not entitled 
to travel allowances, the officer signing his final statements will state on them " This 
soldier is not entitled to traveling allowances. Paragraph 2, Circular No. 3, A. G. O., 
1891. 

ill 3. Paymasters can not fail to understand that they are liable on their official 
bonds for the amount of all payments made by them on spurious vouchers. The 
identity required in cases of discharged soldiers should embrace not only the fact 
that the claimant is the person named in the final papers, but also that he is the 
identical soldier so enlisted and discharged as therein set forth. Circular No. 58, 
P. M. G. 0., repuMshing Circular 40 of 1865. 

214. When, from the situation of his company or the nature of the service, a 
soldier can not receive his discharge when his time expires, and is from necessity 
retained in service, he is to be paid up to the time of his actual discharge. 2d Comp., 
Feb. 9, 1837, vol. 6, p. 149. 

215. When certificates of discharge are lost, application for payment is to be 
made to the Auditor for the War Department. G. O. No. 30, 1863; 2d Comp., Digest, 
paragraphs 59 and 60, p. 9. 

216. In case of discharge papers being lost, the payment of arrearages will be 
delayed for six months from the date of the alleged loss. 2d Comp., vol. 17, pp. 125 
and 152. See Digest, paragraph 1300, p. 175. 

21*7. In case of discontinuance of an arsenal, when the enlisted men of the ord- 
nance detachment are given the option of discharge or transfer to another arsenal, 
the men who desire it are to be discharged by way of favor, without travel pay. 
Circular No. 2 t A. G. 0.. 8$. 



ARMY PAYMASTER'S MANUAL. 23 

*?1 8. When a soldier is discharged under conditions forfeiting travel allowances, 
the fact and authority must be stated on his final statements. See A. R., 1369, and 
note 8, on back of final statements. 

^19. Collections on final statements on account of purchase of discharge should 
be noted separately on the abstract of collections, with full data as to purchase, in 
order that a proper record of the amount received on such account may be kept. 
Circular No. 157, P. M. G. 0. 

Si 2O. When a paymaster has finally paid an officer or soldier he should take no 
further action in the case. Any claim for amounts short paid should be settled by 
the Auditor for the War Department. Decision Acting Comptroller, Sept. 30, 1896. 

22 I . At every muster of troops for pay, pay rolls will be prepared, signed, and 
disposed of by the commander of each regiment, company, or separate detachment, 
in accordance with the directions on the blank forms furnished by the Paymaster- 
General of the Army. There will be reported on the regimental roll the regimental 
officers, staff (commissioned and noncommissioned), and band; on the company roll, 
the officers and enlisted men belonging to the company ; on the, hospital roll, the 
medical officers, the hospital corps, and the authorized matrons; on the post non- 
commissioned roll, the post noncommissioned staff and enlisted men of the Signal 
Corps serving at the post. The post noncommissioned staff roll will be prepared and 
signed by the adjutant, who will also keep the accounts and prepare the final state- 
ments of the men borne thereon. A. R., 784. 

222. A soldier on duty or in hospital at a post or station where his company is 
not mustered will be mustered on a detachment roll, a separate roll being prepared 
for each regiment. A. R., 785. 

223. Calculations on the pay roll are made by the paymaster and copied on the 
retained roll by the company or detachment commander, who will certify that he 
has witnessed the payment, and will enter thereon the name of the paymaster. 
A. R., 787. 

224. Corrections on the pay rolls after muster and before they have been for- 
warded will not be made, except with the approval of the mustering officer. 
Retained rolls will not be changed without authority from the Adjutant-General of 
the Army. A. R., 788. 

225. The rolls should show the date from which the appointments of noncom- 
missioned officers actually take effect. Paragraph 4, Circular 9, A. G. 0., 1891, and 
paragraph 3, Circular 5,A.G. 0., 1892. 

PAYMENTS TO OFFICERS. 

226. Officers will be paid monthly on duplicate accounts, certified by themselves 
according to prescribed forms. (A. R.,1%98.) Disbursing officers will not pay an 
account until it is due. A. R., 598. By direction of the Secretary of War, all 
volunteer officers serving with their regiments or companies shall be paid on the 
rolls thereof; the regimental field and staff, noncommissioned staff and band on one 
roll known as the field, staff and baud roll, and company officers on the rolls of 
their respective companies. 

General officers and their staffs and officers detached from their commands shall 
be paid on the usual individual (officer's) voucher. G. 0. 44, A. G. O., 1898. 

^27. When an officer is absent from his station a paymaster will, before paying 
him, require proof of authority for such absence. A. R., 1299. 

228. An officer will not hypothecate nor transfer a pay account not actually due. 
When due it may be transferred by'indorsemeut, naming the party to whom trans- 
ferred, and may be paid by the proper paymaster if satisfied with the genuineness 
of the officer's signature, and if no stoppage or other disability as to pay prevents. 
The date of transfer, certified by the officer whose account it is, will appear in the 
indorsement. When an officer transfers a pay account he will, at the time of trans- 
fer, communicate the fact to the chief paymaster of the department, through the 
paymaster who is expected to pay it. If the officer be on leave, or if his accounts 
be payable in Washington, the notification of transfer will be made to the 
Paymaster-General. A. R., 1300. 

NOTE. The notice to chief paymasters should he sent with each voucher. A notification that 
"until further notice accounts will be transferred to a certain bank" is not a compliance with the 
Regulations. Sec. of War concurring with P. M. G., 1772, P. M. G. O., 1892; but an officer signing 
his pay accounts a few days before they are due and sending them to a paymaster payable to a bank, 
for the purpose of placing the amount to his credit, does not violate the above. Circular No. 8, A. O. 
O., 1888. 

22 J>. The following officers, in addition to those whose pay is fixed by law, are 
entitled to pay as mounted officers: Officers of the staff .corps below the rank of 
major; officers serving with troops of cavalry; officers "of a light battery duly 
organized and equipped; authorized aids duly appointed; officers serving witii 
companies of mounted infantry, and officers on duty which, in the opinion of the 



24 ARMY PAYMASTER'S MANUAL. 

department commander, requires them to be mounted and so certified by the latter 
on their pay vouchers. Acting judge-advocates of military departments, duly 
detailed, are entitled, while so serving, to the rank, pay, and allowances of captains 
of cavalry. (A. B., 1301.) The Secretary of War may detail not to exceed four 
officers of the line to act as assistant inspectors-general. Officers so detailed will 
have all the allowances of cavalry officers of their respective grades. Act June 23, 
1874. 

Officers of the Army serving as military attache's to the embassies and legations 
of the United States at foreign capitals are on duty which requires them to be 
mounted, and they are, accordingly, entitled to mounted pay. Secy, of War, July 
16, 1897. 

NOTE. In the case of an officer on duty which, in the opinion of the department commander, 
requires him to be mounted, the certificate of the latter should accompany each voucher where 
mounted pay is charged. A certificate before the fact can not be accepted. 

230. Officers detailed as Indian agents are not entitled to mounted pay. Para- 
graph 3, Circular 19, A. G. O., 1893. 

231. Department commanders will announce in orders the authority obtained 
from the Secretary of War for mounting companies of infantry, giving the date from 
which such mounted service commences, and termination of the same. A. R., 1302. 

232. Pay rolls and returns of light, batteries and companies of mounted infantry 
will show the number, date, and source of order authorizing mounted service. The 
pay accounts of officers charging mounted pay will contain the same information. 
A copy of the order will be attached to the first pay rolls prepared after the battery 
or company has been equipped or mounted; a copy of the order discontinuing such 
service will appear on the first pay rolls prepared after its discontinuance. A. R., 
1303. 

233* An acting commissary will be paid the additional pay allowed by law on 
the certificate of the Commissary-General that he has performed the duty contem- 
plated therein during the time charged. To entitle him to this pay he must be 
detailed under proper orders from some established post or body oi' troops, and 
must issue full rations to troops from stores for which he is responsible. A. It., 1304. 

NOTE. All officers who serve as acting commissaries of subsistence are entitled to pay as such. 
Decision Sd Compt., June 26, 1878, and O. O. No. 34, A. G. O., 1878. 

234. No officer shall receive pay for two staff" appointments for the same time. 
This prohibition does not prevent a quartermaster of a regiment who, in addition 
to the duties of his office, may be acting commissary, from receiving the extra com- 
pensation allowed by law for performing the duties of the latter. A. R., 1305. 

23-1. A person appointed to the Arrny or receiving an appointment to a new office 
therein is entitled to pay from the date of acceptance only. In all cases of promo- 
tion an officer is entitled to pay from date of vacancy. A. R., 1306. 

236. An officer leaving the service will, before receiving final payment, produce 
certificates as to his indebtedness to the United States, and will make oath on the 
final voucher to the correctness of the several items contained therein, stating the 
place of his residence, and that he is not indebted to the United States on any 
account whatever, except as shown by said certificates. A. R., 1307. 

237. An officer who tenders his resignation while on duty will receive pay to 
include the date on which he receives notice of acceptance, if he continue on duty 
until that time; or, if sooner relieved from duty, to include the date of relief. An 
officer whose resignation takes effect while on leave will be paid to include date of 
acceptance. A. R., 1308. 

238. An officer placed upon the retired list will receive active pay to include the 
date of retirement. If on duty he will receive such pay to include the date of relief 
from duty. A. R., 1309. 

239. An officer dismissed by sentence of court-martial will be paid to the date of 
termination of service, as specified in the order promulgating the sentence. A. R., 
1310. 

240. In computing longevity pay, service performed as cadets at the Military or 
Naval Academy, or as enlisted men of the Army or Navy, will be counted. A. R., 
1SU. 

241. In payments to officers and enlisted men the days of commencement and 
expiration of service will be included. A. R., 1312. 

242. An officer of the Army appointed to a grade in the volunteers or militia of 
the service of the United States superior to that held by him in the Army will be 
entitled to the pay and emoluments of the grade to which appointed, after muster 
therein. A. R., 1313. 

243. The 10 per cent increase for length of service is computed from date of 
acceptance of appointment. Decision 2a Compt. 

244. Pay vouchers of acting assistant surgeons must bear the certificate of their 
commanding officer that "this account is correct and just and in accordance with 
contract, and the services have been duly rendered." 



ARMY PAYMASTER'S MANUAL. 25 

245* Service as a cadet at the Military Academy is service iu the Army; there- 
fore, uiider the act of February 24, 1881, officers are entitled, from date of the act, to 
include such time in computation of service pay. (Decision U. S. Supreme Court, 
October 27, 1S84, Circular No. 126, P. M. G. O.) Also to be included in computing the 
thirty years' service on which an officer may be retired under Revised Statutes, 
1243. Opinion of Judge- Advocate-General, concurred in by the Secretary of War, para- 
graph 6, circular 10, A. G. 0., 1895. 

246. Officers are entitled to count the full time as officers of volunteers, or as 
enlisted men, regular or volunteer, in computing their service for longevity. Act 
June 18, 1878. 

247. Retired officers are entitled to count time after retirement in computation 
of longevity pay. Decision U. S. Supreme Court, October, 1881; G. O. 40, A. G. O., 1882. 

248. A "cadet sentenced to suspension without pay for a year is nevertheless 
entitled to count the time so suspended in computation of longevity pay. 2d 
Compt., A 2585, L. R., P. M. G. 0., 1888. 

249. In time of war every officer serving with troops operating against an enemy 
who shall exercise, under assignment in orders issued by competent authority, a 
command above that pertaining to his grade, shall be entitled to receive the pay and 
allowances of the grade appropriate to the command so exercised: Provided, That a 
rate of pay exceeding that of a brigadier-general shall not be paid in any case by 
reason of such assignment. Act April 26, 1893. Brevets conferred upon commis- 
sioned officers shall not entitle them to any increase of pay. B. S. 1264. 

250. The principal assistant in the Ordnance Bureau of the War Department 
shall receive a compensation, including pay and allowances, not exceeding that of a 
major of ordnance. Act February 27, 1877. 

251. Vouchers in payment of an officer's salary must cover his whole compensa- 
tion (full or half pay, according to status) for a period of one or more calendar 
months. Sec. 2, Circular 101^ P. M. G. 0. 

252. Regimental staff officers accepting recruiting or similar details, which will 
remove them from the discharge of their staff duties for any considerable time, will 
be viewed as vacating their staff appointments from the date of acceptance of such 
detail, but this will not prevent the detail of regimental staff officers on courts- 
martial, boards, or other kindred duties, in cases where it will be for the public 
interest to make the detail. G. O. No. 7, A. G. O., 1875. 

453. Regimental staff officers are not entitled to pay as such until they assume 
the duties of the position. Circular No. 1, A. G. O., 1888. 

254. And they are entitled to pay as such until properly relieved. Circular letter, 
P. M. G. O., June 4, 1887. 

255. Under the requirements of A. R., 655, a double payment to an officer will be 
reported by the Paymaster-General to the Adjutant-General, and the officer called 
upon to refund. 

PAY DURING ABSENCE. 

256. The laws affecting pay of officers during leave of absence will be found in 
section 1265, Revised Statutes, and the act of July 28, 1876. 

2 7. Officers and enlisted men in arrest and confinement by the civil authorities 
will receive no pay for the time of such absence; if released without trial, or after 
trial and acquittal, their right to pay for the time of such absence is restored. 
A. R., 1314. 

*-'5N. To entitle him to full pay during absence on account of sickness or wounds, 
an officer must exhibit to the paymaster an order from competent authority granting 
or extending his sick leave. During the time necessarily consumed in making the 
jorirney to his post, an officer joining from sick leave is entitled to full pay as if on 
duty. A. R., 1315. 

259. The pay accounts of an officer on leave during his absence will exhibit the 
date of commencement of leave, authority therefor, and, in case the account is for 
the month in which the absence terminates, date of return to duty. In all cases the 
day of departure or relief from duty will be counted as a day of duty and the day of 
return as one of leave. A. R., 1316. 

260. In determining the period for which an officer is entitled to full pay on leave, 
time within four successive leave years terminating with the one in which absence 
is taken, will be considered. If the absence does not cover the entire period for 
which full pay is allowed, the balance thereof will be placed to the officer's credit 
as belonging to the last year or years of the four considered and may be made avail- 
able for future leave. A. R., 1317. 

261. The leave year is reckoned from June 20 to the following June 19, both inclu- 
sive. In computing leave of absence expressed in days during any leave year every 
day of such absence will be counted; leave expressed in mouths will be counted in 
months. A. R., 1318. 



26 ARMY PAYMASTER'S MANUAL. 

262. When an officer on leave claims full pay for any part of his absence th 
paymaster will ascertain the time for which he is entitled to the same from the 
monthly list of absentees issued from the Adjutant-General's Office; or, if that does 
not afford the information, from the officer's statement on his account of his absence 
on leave during each leave year. A. R., 1319. 

2O:?. An officer ordered to temporary duty while on leave will be regarded as on 
duty from the day on which he receives the order. When the duty is to be performed 
at a future date, he will be on duty from the date on which he starts to obey the 
order. The date of the receipt of the order in the first case and the date of depar- 
ture in the second will be promptly reported to the Adjutant-General of the Army. 
When relieved from such duty or on the completion thereof, he reverts to the status 
of leave, and will be credited with the time on duty under such order A. R., 1320. 

264. Delays in obeying orders, or in returning to duty from leave, can only be 
authorized by the Secretary of War or the General Commanding the Army. Such 
delays will be regarded as leaves of absence unless it be stated, in the order granting 
them, that they are in the interest of the public service. A. R., 67. 

265. Graduates of the Military Academy are entitled to full pay from the date 
of graduation to the date of their acceptance of and qualification under their com- 
missions, and during their graduation leave, in accordance with the uniform prac- 
tice which has prevailed since the establishment of the Military Academy. Act Deo. 
SO, 1886. 

266. Leaves of absence for three months from date of graduation will be allowed 
to graduates of the Military Academy. They will not be counted against the subse- 
quent applications for leave, but can not be postponed to another time. A. R., 49. 

267. Leave of absence may be granted by the superintendent, under regulations 
prescribed by the Secretary of War, to the professors, assistant professors, instruc- 
tors, and other officers of the Academy for the entire period of the suspension of the 
ordinary academic studies, without deduction from pay or allowances. R. S., 13SU. 

268. An officer on leave ordered to return to his post as a witness before a court- 
martial, who remains there on duty, relinquishing the remainder of his leave, is, 
under paragraph 2125 (1320 of 1895) of the Regulations, on a status of duty from 
date of receipt by him of the order to return to his post. Circular No. 5, A. G. 0., 1883. 

269. Pay of officers of the Army may be withheld under section 1766, Revised Stat- 
utes, on account of an indebtedness to the United States, admitted or shown by the 
judgment of a court; but not otherwise unless upon a special order issued according 
to the discretion of the Secretary of War. Act July 16, 1892. 

270. Overpayments to an officer will be deducted on the first payment after a 
notice of stoppage against him is received, even if the pay accounts have been 
assigned. 4. K., 1346. 

PAYMENTS TO CADETS. 

2*71. Payments on pay rolls and final accounts will be made to the cadets at the 
Military Academy by a paymaster, who will turn over the net amount of the rolls 
and accounts to the treasurer of the Academy. A. R,., 1347. 

PAYMENTS TO UNLISTED MEN. 

2*92. Troops will be paid every month unless circumstances prevent, in which 
case the paymaster charged with the payment will immediately report the facts 
through his chief paymaster to the Paymaster-General. A R., 1348. 

273. Payments will be made as soon after the close of each month as practicable : 

1. By paymasters in person; or 

2. By checks, to be sent by registered mail or express, or currency shipped by 
express. 

The troops at posts where paymasters are stationed, and others in their vicinity, 
to be designated in instructions issued from the Adjutant-General's Office, will be 
paid by paymasters in person. 

For posts at which payments are not required to be made in person, the paymaster 
will transmit the pay due in one or more of the following ways: 

1. By individual check, payable to the order of each man for the exact amount 
due. 

2. By inclosing in a separate sealed envelope the exact amount in currency due 
each soldier, with his name and the amount inclosed marked thereon. A. R., 1349. 

274. Duplicate pay rolls will be duly signed by the men and forwarded to the 
commanding officer by mail to the paymaster who has been designated by the 
department commander to pay the command. A. R., 1350. 

275. When forwarding the rolls the post commander will furnish the paymaster 
with the name, rank, etc., of the officer designated to see that the men of the com- 
mand are paid, and at the same time will state what part of the pay can conven- 



ARMY PAYMASTER'S MANUAL. 27 

iently be received by the men and cashed at or near the post without discount, 
designating the location of depository on which it is desired that the checks should 
be drawn, and whether it is desired that the checks be sent by mail or express. The 
remainder of the pay will be sent in envelopes. A. R., 1351. 

276. The paymaster will, as far as practicable, draw the checks on the depository 
designated. The checks, when not sent by mail, and money for each organization will 
be inclosed in separate packages properly marked, and the whole will be consoli- 
dated into one package and forwarded by express to the post commander. One of 
each of the company or detachment rolls extended to show the amounts to be paid 
will be returned to the commanding officer, and by him sent to the proper company 
commanders. A. R., 1352. 

277. At places beyond express delivery, the post commander, when notified by 
the paymaster that funds sent by express are to be expected, will send an officer 
with a suitable escort to receipt for the express package and convey the funds to the 
post. The name of the officer authorized to receipt for the package will previously 
have been reported to the paymaster. .4. R., 1353. 

278. When a package of funds is received at the post it will be delivered to the 
officer who has been designated by the commanding officer to distribute the pay. 
As soon as possible the individual checks or the currency will be handed to the men 
by the officer designated, and when the payment is in currency from envelopes, a 
second officer, who may be the company commander, will be required to verify the 
amounts in the envelopes, so that in case of error certificates may be prepared by 
both officers. Should there be a deficiency it will be so certified on the roll by the 
paying and the verifying officers, and should there be an excess the surplus will be 
returned to the paymaster. In each case a statement of the facts with appropriate 
certificates will be sent to the paymaster by the post commander. A. R., 1354. 

279. Should any error or informality be discovered in a check, it will be returned 
to the paymaster, who will correct the same and return it with the least practicable 
delay. The roll will be returned to the paymaster after payment of the company, 
with a note thereon, verified by the witnessing officer, stating the facts as to the 
erroneous check. The receipt of the corrected check will be certified by the com- 
pany commander to the paymaster, who will file such certificate with the pay rolls. 
A. R., 1355, amended ly G. 0. 75, 1897. 

2O. Should the bank or person who cashes the individual check so desire, the 
company commander will certify to the correctness of the indorsements made by his 
men upon their respective checks. A. R., 1356. 

281. Each company commander will witness the payment of the company and 
so certify on the roll, which he will then transmit to the paymaster. When the 
paymaster has received this witnessed roll he will send the duplicate to be wit- 
nessed and returned. Should it be impracticable, owing to his absence or incapacity, 
to secure the signature of the witnessing officer to the second roll, any commissioned 
officer may make upon it an official copy of the witnessing officer's certificate and 
signature as evidenced by the retained roll. (A. R., 1357.) All officers distributing 
funds of a paymaster under A. R., 1354, shall certify on each payroll the actual date 
of payment. Decision Secretary of War, March 2, 1898. 

28 'I. Should a soldier die or desert in the interval between signing the pay rolls 
and the receipt of the money at the post from the paymaster, the check or cash will 
be immediately returned to the paymaster; the cash by express, the check by regis- 
tered mail, and a note of explanation stating the fact of nonpayment and return of 
the check or money will be made on the roll, verified by the signature of the wit- 
nessing officer. The same course will be pursued should a soldier decline to receive 
his pay, or if for any other reason it should be impracticable to deliver it to him in 
person. When a paymaster has had money returned to him in such cases he will 
cancel the signature of the soldier on the roll. A. R., 1358, amended by G. O. 75, 1897. 

283. In time of war the pay proper of enlisted men shall be increased twenty per 
centum over and above the rates of pay as fixed by law: Provided, That in war time 
no additional increased compensation shall be allowed to soldiers performing what 
is known as extra or special duty. Act April 26, 1898. 

''Pay proper," as fixed by law, is for privates, $13 per month; for corporals, $15 
per month, etc., and does not include increased pay for continuous service, reenlisted 
pay, or pay for certificate of merit. 

284. Deposits may be made in the usual manner, the amount to be deposited being 
reported to the paymaster by letter forwarded with the rolls, the soldier's deposit 
book being also forwarded therewith. Should a man desire to deposit a sum greater 
than his pay, his company commander will see that a proper check, postal order, or 
express order accompanies his deposit book; if neither check nor order can be 
obtained, the company commander will send the money by registered mail at public 
expense, verifying the amount, and reporting it in a separate communication to the 
paymaster. Deposit books will be returned by the paymaster to the company com- 
mander properly filled in for attestation. A. R., 1860. 



28 ARMY PAYMASTER'S MANUAL. 



Troops in the field will be paid by currency in envelopes, unless the depart- 
ment commander directs personal payment by the paymaster. A. R., 1361. 

286. In time of war troops in active campaign will be paid by paymasters in 
person; troops in garrison may be paid by the paymaster, or by checks, or currency 
in envelopes; troops in campaign by either of these methods, as the army or depart- 
ment commander may direct. A. R., 1362. 

287. Payments to enlisted men will be made on pay rolls, with the following 
exceptions: Enlisted men retired, and men of the post noncommissioned staft', or 
acting as such, and sergeants of the Signal Corps on duty where there are no other 
troops. These will be paid on their descriptive lists by the chief paymaster of the 
department or a paymaster designated by him ; if not under the orders of the depart- 
ment commander, they will be paid by a paymaster designated by the Paymaster- 
General. Payments to discharged soldiers will be made by any paymaster under 
the provisions of paragraphs 1382 to 1388. A. R., 136S. 

288. An officer in command of a company or detachment or in charge of a hospi- 
tal will attend at the pay table, witness the payment of his men, and certify at 
the foot of the muster and pay roll that he witnessed the payment. All enlisted 
men present will receipt the pay roll for the amount due them thereon. When a 
soldier can not write he will receipt by his mark, which will be witnessed by a 
commissioned officer. A. R., 1364. 

289. When a paymaster has made an incorrect payment to an enlisted man, he 
will report the fact to the commander of the company in which the man is mustered, 
who will note the same upon the next muster and pay roll, that it may be corrected. 
A. R., 1389. 

290. A soldier awaiting the result of trial will not be paid before the result is 
known. A. R., 945. 

291. A soldier may be detained beyond the expiration of his term of service for 
trial for an offense committed prior to expiration of service, and is entitled to pay 
to date of discharge. Decision 2d Compt., L. R., 1254 A, 1882. 

292. No settlement of the pay account of any enlisted man will be made on the 
rolls until sufficient pay shall have accrued to satisfy all dues to the United States 
and pay a balance to the soldier. A. R., 1381. 

293. Appointments of sergeants and corporals will take effect on the -day of 
appointment by the regimental commander, and of first sergeants, artificers, black- 
smith, farriers, saddlers, and wagoners, on the day of appointment by the company 
commander; but in case of a vacancy in a company in the field and absent from regi- 
mental headquarters, a company commander may make a temporary appointment of 
a sergeant or corporal, which, if approved by the regimental commander, will carry 
rank and pay from date of such appointment. A. R., 260. 

294. Soldiers discharged as aliens by the civil authorities are not entitled to 
pay. Sec. War, March 25, 1843. 

295. A soldier, while on furlough, was arrested by the civil authorities; Held, 
that a soldier on furlough is not withdrawn from duty by such arrest. Such would 
be the case if the furlough were recalled, but when that is not done, the pay status 
of the soldier during the continuance of the furlough can not, under A. R., 1456, as 
amended by G. O., No. 46, 1891 (A. R., 1314, of 1895), be changed by such arrest. 
Decision Sec. War, P. M. G. O., 1892. 

29 1>. Acting hospital stewards are entitled to pay as such from date of their 
detail by the Secretary of War. 2d Compt., March 26, 1889. 

297. Hospital matrons in post or regimental hospitals shall receive $10 a month, 
and female nurses in general hospitals shall receive 40 cents a day. One ration in 
kind or by commutation shall be allowed to each. R. S., 1277. 

298. A commanding officer is not authorized to withhold a soldier's pay on the 
theory that, if paid, he would probably desert. Circular No. 14, A. G. O., 1890. 

299. If, from the record on the rolls, a soldier is disqualified from receiving pay 
at date of muster, no payment can be made to him on the muster rolls of that 
date. Circular No. 9, A. G. O., 1884. 

300. Balances due from the United States to deceased persons are payable only 
at the Treasury, and not by disbursing officers. Paragraph 972, vol. 2, 2d Compt. 

301. Time absent without leave in a prior muster period for which payment has 
been made should not be dropped from time for which pay is due on a subsequent 
roll. Reps. Pay Dept. 

302. When the aggregate of small errors on any voucher exceeds 20 cents, it 
should be noted and disallowed. Paragraph 607, vol. S, 2d Compt. 

303. A soldier discharged by the civil authorities after three trials the jury 
failing to agree is entitled to pay for the time held in confinement, as he was not 
convicted. Decision 2d Compt., A 4532, P. M. G. O., 1892. 

301. The pay of a soldier can not be stopped to reimburse a company fund for 
losses. Company fund has not been recognized by law as "public money." Circular 
No. 9, A. a. 0., 1886. 



ARMY PAYMASTER'S MANUAL. 29 

305. The month of February must be considered as containing thirty days, and 
a man enlisting on the 28th day of that month should be paid for three days. 
Enlisting on the 29th he should be paid for two days. 2d Compt., 4054, P. M. G. O. f 
1882. 

RETIRED ENLISTED MEN. 

306. The retired list for enlisted men of the Army was established by act of Feb- 
ruary 14, 1885. See G. O., No. 18, A. G. 0., 1885. 

307. An enlisted man, when retired, will be furnished with final statements and 
descriptive list, which must state the date to which subsistence has been furnished; 
also whether the subsistence while traveling home has been furnished, and if so, for 
what dates. The Pay Department will be notified and furnished with the soldier's 
signature, as in case of discharge. A. E., 136. 

3O*. The authorized pay and allowances of retired enlisted men will be paid 
them monthly by the Pay Department. Their pay will be three-fourths of the 
monthly pay allowed them by law in the grade held when retired, including reen- 
listment and continuous-service pay then received. No deductions will be made 
except the monthly tax of 12^ cents for support of the Soldier's Home. They are 
not entitled to commutation for fuel or quarters (A. R., 138). They have a monthly 
allowance of $9.50 in lieu of the allowance for subsistence and clothing. (Act March 
16, 1896.) They are not entitled to the 20 per cent on pay proper allowed in time 
of war by act of April 26, 1898. 

309. The Adjutant-General of the Army will furnish a descriptive list to each 
man on the retired list, who will forward the same at the end of each calendar 
month, with pay accounts signed in duplicate, to such paymaster as the chief pay- 
master of the department in which the soldier resides may designate. The paymaster 
will note the fact of payment on the descriptive list. If the soldier can not write, 
his mark should be witnessed by a commissioned officer if practicable; otherwise, by 
some well-known person, preferably the postmaster of his place of residence. A. R., 

39. 

310. They are entitled to active pay to include the date of retirement. G. 0., 
No. 55, A. G. 0., 1885; Circular 148, P. M. G. O. 

311. Blank pay accounts will be furnished them by the paymasters who are 
assigned to pay them, and who will, under A. R., 1552, make timely requisition on the 
Paymaster-General for a supply of blank forms. 

312. Vouchers should not fail to show the number of years for which continuous- 
service pay is charged. Regs. Pay Dept. 

ADDITIONAL PAY OF ENLISTED MEN. 

313. Reenlistment pay, under section 1282, Revised Statutes, and act of August 1, 
1894, will be allowed to all enlisted men at the rate of pay provided for the fifth 
year of continuous service. This reeulistment pay having been once earned by 
continuance in service after a service of five years, will be paid to the soldier during 
all subsequent service, whatever period of time may intervene between enlistment 
and prior discharge. A. R., 1365. 

314. Continuous-service pay at the rate of $2 per month will be paid to all 
enlisted men who have served continuously for a longer period than five years, and 
for each successive period of five years, so long as they shall remain continuously in 
the Army, an additional monthly allowance of $1. A reenlistment after a period 
exceeding three months from date of discharge does not entitle the soldier to con- 
tinuous-service pay. One or more terms of service rendered prior to August 4, 1854, 
will be counted as five years continuous service. A. R., 1366. 

315. Additional pay, due under sees. 1216 and 1285, Revised Statutes, acts of 
February 9, 1891 (26 Stat., 737), and March 29, 1892 (27 Stat.. 12), will be thus noted: 
"For certificate of merit, $2 per month;" reenlisted pay due under sec. 3, act of May 
15, 1872, thus: " Entitled to reenlisted pay." The date of change 1 in the rate of pay 
on account of continuous service will be noted in the column of Remarks on the roll 

for the month in which the change occurred, thus: "Third year commenced /' 

"sixth year commenced 1 " etc , and repeated on succeeding rolls until paid. 

Note 5 on pay rolls. 

316. Those who have been honorably discharged from one service (as Marine 
Corps) and enlist in the other (Army), within the time prescribed by law for that 
purpose, are regarded as having been continuously in the service, and entitled to all 
the advantages it confers under the laws regulating this subject. 2d Compt., v. 19, 



pp. 337-339. See Digest, paragraph 1915, p. & 
317. When the soldier is able 



le and willing to serve out his term, but has had his 
service closed or interrupted by the action of the Government, as in case of super- 
numeraries, etc., and he is then reenlisted within thirty days (now three mouths) 



30 ARMY PAYMASTER'S MANUAL. 

after discharge, I think he would be entitled to the increase after five years' service. 
2d Compt., Nov. 81, 1870; End., No. 7849, Nov. 21, 1870. 

318. For certificate of merit. A certificate of merit granted to an enlisted mm 
for distinguished service entitles him, from the date of such service, to additional 
pay at the rate of $2 per month while in the Army, although such service may not 
be continuous. A. R., 1370. 

319. The additional pay allowed for reenlistment or for certificate of merit is 
to be included in computation of travel pay, aud in the forfeiture of " a month's 
pay" by sentence of court-martial. P. M. G., May 25, 1868 

The 20 per cent increase on pay proper allowed by act of April 26, 1898, to 
enlisted men in time of war will also be included in the computation of travel pay 
in time of war. 

NOTB. The granting of a medal of honor carries with it no additional pay. 

RETAINED PAY. 

320. During the first five years of service a soldier is allowed, as retained pay, 
to be forfeited unless he serves honestly and faithfully to date of discharge, as fol- 
lows: $1 per month for the third year: $2 per month for the fourth year; and $3 per 
month for the fifth year of his service. Should he continue to serve thereafter he 
receives, with his monthly pay as reeulistmeut pay, $2 of the $3 allowed during the 
fifth year of service and thereafter, so long as he is in the service, but $1 per month 
is retained. Sec R. S., 1281-1282. 

321. Retained pay will be forfeited for the following causes: 

1. Desertion. 

2. When the soldier is in confinement under a general court-martial sentence 
expressly imposing imprisonment until or beyond the expiration of his term ; when 
discharged under sentence of court-martial; when discharged b^ order from the 
War Department specifying forfeiture; or because of imprisonment by the civil 
authority. 

3. When the soldier is discharged for minority concealed at enlistment, or for 
other cause involving fraud in enlistment, or for disability caused by his misconduct. 

4. Upon the approved finding of a board of officers called under paragraph 148 
thajb the soldier has not served honestly and faithfully to the date of discharge. 

The cause of forfeiture will be stated on the muster and pay rolls, and on the final 
statements of the soldier. A. R., 1369. 

322. A general court-martial before which an enlisted man is being tried is 
charged with a knowledge of the time of expiration of his term of enlistment, and 
a sentence imposing imprisonment until or beyond the expiration of his term of 
enlistment is done " expressly." Circular No. 22, A. G. 0., 1893. 

3 'i. 3. The retained pay of enlisted men will be treated as deposits to the extent 
that it draws interest from the end of the year of the enlistment in which retained. 
It is subject to forfeiture for any of the causes set forth in paragraph 1369, and is 
carried to the credit of the soldier on his final statements, subject to deduction for 
debts due the United States at the date of discharge. A. R., 1379. 

324. Retained pay accruing prior to July 1, 1890, will in no event become interest 
bearing. Should there be withheld subsequently to June 30, 1890, in the enlistment 
year embracing that date an aggregate of retained pay equal to or exceeding $5, such 
sum will bear interest from the end of that enlistment year. No deposit of retained 
pay will be interest bearing which does not remain six months on deposit after the 
end of the enlistment year in which it accrues. 

325. Unless the final statements show the contrary, paymasters will infer, from 
date of the soldier's enlistment, the dates from which interest will be computed on 
deposits of retained pay. Circular No. 149, P.M. G. O. 

326. Interest has been in many cases allowed improperly on items of retained 
pay. In the enlistment year embracing June 30, 1890, tne retained pay which accrued 
subsequently to that date becomes a deposit, but it is not invariably interest bearing. 
Should this deposit fall short of $5, no interest should be allowed upon it, and such 
a deposit should not be added to any subsequent deposit in interest computations. 
It was believed that Circular No. 149 from this office would be conclusive on this 
point. Several improper payments of " retained pay" have been noted which could 
have been avoided by a critical examination of the final statements. While the Army 
Regulations hold the officer who issues final statements responsible for their correct- 
ness, paymasters may well be required to refuse payments if the final statements are 
clearly faulty. Final statements in nearly every case embrace data sufficient to 
enable the paymaster to determine whether the retained-pay credits are correctly 
stated. If these credits appear to be incorrect, the paymaster's familiarity with such 
matters may well be invoked, not only to protect officers from the consequences of 
overpayments, but also to protect soldiers whose credits may be understated. In 
such cases the precaution of inquiry is advised. Circular iVo. 161, P. M. G. 0.; 8&) 
also A. R., 654. 



ARMY PAYMASTER'S MANUAL. 31 

INDIAN SCOUTS. 

327. The President is authorized to enlist a force of Indians, not exceeding 1,000, 
who shall act as scouts in the Territories and Indian country. They shall be dis- 
charged when the necessity for their service shall cease, or at the discretion of the 
department commander. R. S., 1112. 

328. Indians employed as scouts under the provisions of sections 1094 and 1112, 
Revised Statutes, will be enlisted for periods of three years and discharged when 
the necessity for their services shall cease. While in the service they will receive 
the pay and allowances of cavalry soldiers and an additional allowance of forty 
cents per day, provided they furnish their own horses and horse equipments; biit 
such additional allowance will cease if they do not keep their horses and equipments 
in serviceable condition. A. R., 481. 

329. Department commanders are authorized to appoint the sergeants and cor- 
porals for the whole number of enlisted Indian scouts serving in their departments; 
but such appointments must not exceed the proportion of one first sergeant, five ser- 
geants, and four corporals for every sixty enlisted Indian scouts. A. R., 482. 

330. Indian scouts are considered entitled to the benefits accorded by sections 
1281, 1282, and 1284, Revised Statutes, whenever the periods of enlistment and con- 
tinuous service are such as are contemplated by those sections. No deduction will 
be made for Soldiers' Home, temporary troops being exempted by section 4819 of the 
Revised Statutes. P. H. G. Circular No. 98. 

331. The appointment or mustering of farriers or blacksmiths on the rolls of 
Indian scouts is illegal. A. R., 484. 

MILEAGE AND TRAVELING EXPENSES TO OFFICERS. 

332. When an officer travels without troops under orders he is entitled to the 
following allowances: To mileage at the rate of 4 cents per mile for the distance 
between the points named in the order, such distance to be computed over the short- 
est usually-traveled route, and to transportation in kind furnished by the Quarter- 
master's Department. A. R., 1321, and act March 2, 1897. 

333. Travel allowances will be paid by the chief paymaster of the department 
in which the journey is completed. A. R , 1322. , 

334. To entitle an officer to travel allowances the travel must be specifically 
ordered previous to its commencement, or covered by certificate that the urgency of 
the duty was such as to prevent his obtaining previous orders, and accompanied by 
evidence of approval by proper authority. Such order will state the special duty 
enjoined, recite that the travel therein directed is necessary for the public service, 
and direct the officer to return to his station upon completion of assigned duty, if 
such return is contemplated. An order for travel, part of which is to be made with 
troops, should direct the Quartermaster's Department to furnish transportation for 
so much of the journey as is to be performed with troops. A. R., 68 and 1323. 

335. Orders will not prescribe lines of travel, except when necessary, and then 
the reason will be set forth in the order. A. R., 1324. 

336. The original order or certified copy, including indorsements, will accom- 
pany each voucher for travel allowances. A. R., 132o. 

337. Mileage will be computed in accordance with the lists of distances com- 
piled by the Paymaster-General, whatever the route traveled. Exception to this 
rule will be made only when the terms of the order, or the impracticability of the 
shortest usually traveled route, compel the officer to take another, or when the jour- 
ney is performed by a route shorter than that usually traveled. In such cases travel 
allowances will be computed over the actually traveled route. A. R., 1326. 

338. When an officer on leave of absence is ordered to rejoin his station he will 
not be entitled to travel allowances unless the public service requires the perform- 
ance of duty en route, in which case the order will specify the duty, the necessity 
therefor, and the points at which the duty will begin and end. A. R., 1327. 

339. When an officer is ordered, while on leave of absence, to accompany a 
detachment of recruits to the vicinity in which his regiment is serving, and on the 
completion of this duty to join his company, he returns to a status of leave as soon 
as relieved from duty with the recruits, and will proceed to join his company with- 
out expense to the Government, unless the distance he may .have to travel without 
troops should be in excess of what it would have been had he not received the 
order. A. R., 1328. 

340. An officer on leave of absence ordered to temporary duty involving travel 
without troops will receive travel allowances from place of receipt of order to place 
of performance of duty and return. A. R., 1329. 

341. When the station of an officer, serving either with or without troops, is 
changed while he is on leave of absence, he will, on joining his new station, be 
entitled to travel allowances from place of receipt of the^eer=to==*b^jiew station, 




32 ARMY PAYMASTER'S MANUAL. 

provided the journey is made without troops and the distance is not greater than 
that from the old to the new station ; but if the distance be greater he will be 
entitled to travel allowances for a distance equal to that from the old to the new 
station only. Should it be necessary for such officer to return to his old station 
before proceeding to the new, authority for such return may be given by the officer 
who issued the order for change of station. In such case the order for change of 
station will carry mileage only from the old to the new station. A. 72., 1330. 

342. An officer under orders to change station, who takes advantage of a leave 
of absence before he joins his new station, is not deprived of the travel allowances 
to which he would be entitled had he not availed himself of the leave. The leave 
of absence merely suspends the execution of the order for change of station, and at 
the expiration of the leave the officer comes under the operation of the order, and 
in obeying it is entitled to full pay for the time necessary to perform the journey 
from his old to his new station. A. R., 1331. 

:t43. An officer relieved from duty at a station and granted leave of absence 
before assignment to another, who receives an order of assignment before expiration 
of leave, is entitled to travel allowances from the place where he receives the order 
to his new station. A. R., 1332. 

341. An officer traveling on duty in connection with public works (not arsenals, 
military surveys, or explorations) will receive travel allowances from the appropri- 
ation for the work, but if there be no appropriation he will receive travel allowances 
from the Pay Department. A. JR., 1333. 

345. Officers of the Corps of Engineers, or those on engineer duty, traveling on 
service connected with fortifications or works of public improvement, will be paid 
their travel allowances from the special appropriation for the work. When travel- 
ing on any other duty, the mileage will be paid by that branch of the service 
intrusted with such payments for the Army. A. R., 1487. 

346. In the following cases no expense of travel is allowed: In joining for duty 
upon lirst appointment to the military service, or under the first order after a rein- 
statement or reappointment, or under an order to effect a transfer from one company 
or regiment to another, made at the request of the officers transferred. Assistant 
surgeons, graduates of the Military Academy, and officers appointed from the ranks, 
joining under first order after appointment or commission, are excepted from these 
provisions. A. R., 1334. 

347. Allowances for travel of officers summoned before committees of Congress 
are not proper charges upon the appropriations for the support of the Army. 
A. R., 1335. 

34*. Orders to an officer involving travel on duty, as for the inspection or pay- 
ment of troops, etc., will designate the troops and posts to be visited, and the order 
in which he will visit them. A. R., 776. 

349. Amended orders will not entitle to mileage. Decision 2d Compt., 1881, con- 
curred in by Sec. of War. Circular No. S, A. G. O., 1882. 

350. Orders can not properly be issued after the journey has been performed. 
Circular No. 6, A. G. 0., 1883. See A. R., 1323. 

35 I . Officers detailed to witness issue of annuity goods to Indians are entitled 
to mileage when the duty is performed under proper authority. Circular No. 1, 
A. G. 0., 1886. 

352. An officer can not charge for transportation of baggage. CircularNo.il, 
A. G. 0., 1888. 

*>>'. He may charge for a stateroom on a steamer. Circular No. 142, P. M. G. 0. 

:> 54. Orders will not direct travel beyond the limits of the command of the offi- 
cer who issues them. When a general officer is ordered on duty beyond the limits 
of his command he may order an officer of his staff to accompany him. If ordered 
to change station, he may order the necessary change of station of his personal 
staff. A.R., 68. 

355. The fact that the most direct route from one point to another passes 
through Canadian territory is no bar to its being considered a traveled route under 
the law governing the payment of mileage. Circular No. S, A. G. O., 1883. 

356. The Paymaster-General can not authorize travel by any particular route. 
The route by which the distance is ascertained is fixed by law. If roads are shown 
to be impracticable they cease to be the "shortest traveled route" within the mean- 
ing of the law, and the* measure of the allowance must necessarily be the shortest 
traveled route at the time. P. M. G., B 21, L. S., 1883. 

357. An officer of the Army traveling under orders and using a conveyance upon 
which transportation and subsistence are furnished or paid for by the Government, 
is not entitled to mileage for each mile traveled on such conveyance. Decision Asst. 
Comptroller, Feb. 12, 1898. 

358. In the suspension of mileage accounts in his office, the Paymaster-General 
does not thereby exercise censorship over the orders under which the journey was 



ARMY PAYMASTER'S MANUAL. 33 

made; bnt he performs a duty devolving upon him when the accounts fail to show 
that the journey was made over the shortest usually traveled route, as indicated by 
the order directing it. Stoppage for overpayment is made only on the order of the 
Secretary of War. Sec. War Circular No. 3, A. G. 0., 1883. 

359. Travel with troops : The prohibition (as to the right to mileage or expenses) 
applies to all cases of travel with troops, without regard to the strength of the 
party. (Note A, par. 3, sec. 3, Circular No. 103, P. M . G. O. ) The hardship is recog- 
nized, but there is no remedy short of legislation by Congress. (B, 1874, P. M. G. O.) 
The practice has been for years to view travel with a single enlisted man as travel- 
ing with troops (B, 1875, P. M. G.O.); but conducting an insane soldier (there 
being no other enlisted man in the party) is not traveling with troops. B, 1875. 
P. M. G. 0. 

360. Officers of the Army are not regarded as entitled to mileage for journeys 
performed under orders from the governor or the adjutant-general of a State. 
Indst. W. D., B 1649, Sept. 12, 1892. 

36 1 . An order directing troops to be paid, and the same arrangements to continue 
for future payments, is not a specific order. Circular No. 4, A. G. 0., 1884. 

TRAVELING ALLOWANCES TO ENLISTED MEN. 

362. When a soldier is discharged from the service (except by way of punishment 
for an offense) he shall be allowed transportation and subsistence from the place of 
his discharge to the place of his enlistment, enrollment, or original muster into the 
service. The Government may furnish the same in kind, but in case it shall not do 
so he shall be allowed travel pay and commutation of subsistence for such time as 
maybe sufficient for him to travel from the place of his discharge to the place of his 
enlistment, enrollment, or original muster into the service, computed at the rate of 
one day for every 20 miles. R. S., 1290, as amended ly act of Feb. 27, 1877. 

NOTE. Traveling allowances of a soldier honorably discharged can not be stopped for any indebt- 
edness of his to the Goyernraent. Decision 2d Oompt. 

363* Traveling allowances to discharged soldiers are computed by taking the 
distance in miles by the shortest usually traveled route from place of discharge to 
that of enlistment, and allowing one day's pay and subsistence at tfce rate of 30 
cents for every 20 miles of travel. If in the computation there remains a fraction 
of 10 miles or more it will be reckoned as a full day's pay and subsistence; if less, 
it will not be considered. If transportation has been furnished for any part of the 
distance, that part will be excluded from the computation of travel pay, but sub- 
sistence for the full distance will be allowed. A. R., 1383. 

364. Retired enlisted men are not entitled to traveling allowances, as they are 
not discharged, but simply transferred from the active to the retired list. They are 
entitled to transportation in kind to their homes. Decision %d Comp,, Aug. 9, 1888, 
B 1452, P. M. G. O. 

365. A soldier discharged for promotion is not entitled to traveling allowances. 
Paragraphs 2190, 2191, 2d Compt., ed. 1869. 

366. Soldiers discharged under the provisions of the act of June 16, 1890, are not 
entitled to traveling allowances. See G. 0., Nos. 80 and 81, A. G. 0., 1890. 

367. Traveling allowances are not due to a soldier discharged for transfer from 
one branch of the service to another, the same not being a final discharge. 2d 
Compt., May 26, 1890, 2572, P. M. G. O., 1890. 

368. A soldier who is still in receipt of his pay and rations is not entitled to 
travel pay. Paragraph 2169, 2d Compt., ed. 1869. 

369. Acting hospital stewards, discharged as of that grade, will receive travel 
pay appropriate to that grade, and not, as heretofore, the travel pay of a private. 
Decision Sec. War, May 15, 1893; Circular No. 158, P. M. G. 0. 

370. Paragraph 1462, volume 3, Second Comptroller, does not set aside the old 
rule given in paragraph 2177, edition 1869. Fractions of a day, as heretofore, will 
not be considered. 2d Compt., Dec. 15, 1893. 

371. A soldier discharged while in the hands of the civil authorities, and under 
sentence of imprisonment, is not entitled to traveling allowances. Paragraph 2165, 
2d Compt., ed 1869. 

372. A soldier discharged at his own request is not entitled to traveling allow- 
ances, except after twenty years' faithful service. Paragraph 864, vol. 2, 2d. Compt. 

373. In case of discontinuance of an arsenal when the enlisted men of the ord- 
nance detachment are given the option of discharge or transfer to another arsenal, 
the men who desire it are discharged by way of favor, without travel pay. Circular 
No.2,A.G.O.,188S. 

374. Travel allowances will be withheld from soldiers discharged by reason of 
disability caused by their misconduct, when the discharge is ordered by the Secre- 
tary of War. Act March 16, 1896. 

19653 3 



34 ARMY PAYMASTER'S MANUAL. 

375. A soldier discharged on account of intemperance and general worthlessness 
is held to be lawfully discharged by way of punishment for an offense, within the 
meaning of the laws relating to travel allowances. Paragraph 1449, vol.3,2d Compt. 

REPORTER. 

376. The employment of a stenographic reporter, under section 1203, Revised 
Statutes, is authorized for general courts only, and in cases where the convening 
authority considers it necessary. The convening authority may also, when neces- 
sary, authorize the detail of an enlisted man to assist the judge-advocate of a general 
court in preparing the record. A.'R., 958. 

377. When a reporter is employed under section 1203, Revised Statutes, he will 
be paid not to exceed $10 per day during the whole period of absence from his resi- 
dence, traveling or on duty, which shall be in full for taking and transcribing all 
notes, making such number of copies, to be made at one writing, as the judge-advocate 
may require, and, unless otherwise specially ordered by the Secretary of War, in full 
for all services rendered and expenses incurred by the reporter. In special cases, 
when authorized by the Secretary of War, stenographic reporters may be employed 
at rates not exceeding 25 cents per folio (100 words) for taking and transcribing the 
notes in shorthand, or 10 cents per folio for other notes, exhibits, and appendices. 
Reporters will be paid by the Pay Department on the certificate of the judge-advo- 
cate. A. R., 959. 

378. No person in the military or civil service of the Government can lawfully 
receive extra compensation for clerical duties performed for a military court. 
A. E.,960. 

379. Interpreters to courts-martial are paid by the Pay Department upon the 
certificate of the judge-advocate that they were employed by order of the court. 
They will be allowed the pay and allowances of civilian witnesses. A. R., 961. 

STOPPAGES AND FORFEITURES. 

380. Authorized stoppages will be entered on the rolls and paid in the following 
order: 

1. Reimbursements to the United States for the loss or damage to arms, equipment, 
or other public property, the nature of which will be clearly stated, extra issues of 
clothing, transportation, subsistence, expense of apprehending deserters. 

2. Reimbursements to individuals (as the paymaster, for instance). 

3. Forfeitures for desertion and fines by sentence of court-martial. A. R., 1390. 

381. Every officer who refunds money to the Government by payment t an army 
paymaster will be furnished receipts in duplicate by the latter for the amount paid, 
and will forthwith forward one of the receipts, with a letter of transmif.tal showing 
his address, to the Paymaster-General. Any such receipt hereafter forwarded to the 
Paymaster-General's Office by a paymaster will be returned to him. ft. 0. ^Vo 24, 
A. G-. O., 1882. 

382. Paymasters will notify the Paymaster-General immediately, by letter, of all 
refundments made under the preceding paragraph, giving the name of the officer 
and the voucher on account of which refundment is made. Circular P. M. &., April 
10, 1882. 

383. When an officer has been overpaid, or is indebted to the United States for 
money or property, or has failed properlv to account for the same, the chief of the 
bureau concerned will promptly notify him of the amount of his indebtedness or of 
his failure to account. If, after such notice, he does not refund or make satisfactory 
explanation or take proper action within a reasonable time, the matter will be 
reported to the Secretary of War. A. R., 1S43. 

384. On the order of the Secretary of War stoppages may be made against the 
pay of officers for overpayments, illegal disbursements, or loss through fraud or 
neglect of the public funds, and for deficiencies in, loss of, or damage to military 
supplies, unless proof be furnished that the deficiency, loss, or damage was not 
occasioned by any fault on their part. A. R., 1344. 

385. The notice of stoppage of officers' pay will be prepared in the form of a 
monthly circular to paymasters, advising them of stoppages outstanding at its date. 
This circular will be submitted to the Secretary of War for his approval prior to its 
publication. When an officer's name is borne thereon, no payment of salary will be 
made to him which is not in accordance with the stoppage entry made against his 
name. A. R., 1345. 

386. Every officer who is dropped by the President from the rolls of the Army 
for absence from duty three months without leave shall forfeit all pay due or to 
become due. R. &, 1266, 



ARMY PAYMASTER'S MANUAL. 35 

387. When an officer is under stoppage of pay by sentence of general court-mar- 
tial or otherwise, or is suspended from rank and pay, it is to be understood as 
depriving him of all his salary and increase for the time. P. M. G. indst. No. 7009, 
Aug. 8, 1870. 

388. An officer suspended from rank and command does not thereby forfeit pay. 
Judge-Advocate-General, Oct. 10, 1868, and 2d Compt., Oct 12, 1868. 

389. Stoppages against soldiers for time absent without leave should include 
the clothing allowance. 2d Compt., vol. 28, p. 283; Digest, paragraph 498, p. 69. 

390. If stoppage of clothing allowance for time absent without leave is uni- 
formly made on company books by officers of the Army against the enlisted men of 
their companies * * and the clothing accounts are settled by balance after 
such deduction, no stoppage should be made by paymasters, the object, of course, 
being to have the stoppage made once, and but once. 2d Compt., Feb. 13, 1868, in 
circular to paymasters, P. M. G. 0., Feb. 17, 1869. 

39 1 . A soldier enlisting while a deserter and afterwards restored to duty on first 
enlistment to refund all pay, etc., received during the fraudulent enlistment. 2d 
Compt., May 24, 1866, No. 3777, E. B. 

NOTE. Unless relieved therefrom by order of the Secretary of War on the recommendation of his 
company and regimental commanders. 

392. The additional pay per month allowed enlisted men of the Army for re- 
enlistment by section 2. act August 4, 1854, is stopped when they are under stoppage 
of pay by sentence of court-martial. P. M. G., in E. B. 5069, May, 25, 1868. 

NOTE. All additional pay is included in stoppage. 

393. 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 sol- 
diers who are guilty of abuses or disorders committed against citizens. Upon proper 
representation by any citizen of wanton injury to his person or property, accom- 
panied 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. 
54th Article of War. 

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. 

394. A paymaster who erroneously overpays a soldier who afterwards deserts 
before the amount overpaid can be collected from his pay will be entitled to a credit 
in the settlement of his accounts before the pay which the soldier forfeited by deser- 
tion is turned over to the Soldiers' Home. Paragraph 1319, vol. S, Comp. Digest. 

395. No liability of the payer of a check operates to relieve the drawer from the 
obligation of determining the identity of the payee to whom he issues a check. 
P. M. G., L. B., July 2, 1869. 

396. No trustee process, garnishment, injunction, or attachment can be recog- 
nized by the officers of the Government in respect of moneys due creditors of the 
United States. 2d Comp., Dec. 15, 1866, in letter to P. M. G. dated Apr. 25, 1S67. 

397. The proper authorities have the undoubted right to stop from the pay 
earned by a soldier in a new enlistment such sums as may be necessary to reimburse 
the United States for his indebtedness in a prior enlistment. This is a well-settled 
doctrine of the accounting officers of the Treasury. P. M. G., in indorsement of Feb. 
24, 1871, B, p. 85. 

398. Articles for which recruits were allowed credit with traders and laundry- 
men at depots are now furnished by the Quartermaster's and Subsistence Depart- 
ments under A. R. 1192, 1285, 128!>, and 1290. 

399. In accordance with preceding paragraph no further payments on post or 
depot canteen or laundry rolls will be made by paymasters. P. M. G. 0. 

400. Stoppage can not be made from the pay of a soldier to reimburse a company 
fund. Circular No. 9, A. G. O., 1886. 

401. The nature of the property for which a stoppage is made to reimburse the 
United States must be clearly stated to enable the collection to be properly disposed 
of. Circular No. 18, A. G. 0., 1895. 

402. When a sentence of confinement or forfeiture is in excess of the legal limit, 
that part of it which is within the limit is legal and may be approved and carried 
into execution. A. R., 943. 

403. Dues to a company tailor or shoemaker, when charged on the rolls and col- 
lected, should be turned over to the party to whom it is due, taking his receipt there- 
for at the foot of the roll, as in the case of collections on account of damage to 
private parties. 



36 ARMY PAYMASTER'S MANUAL. 

CHARGES ON ROLLS FOR TRANSPORTATION AND SUBSISTENCE. 

404. Whenever charges on account of transportation and subsistence, while trav- 
eling, 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 sub- 
sistence 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 man- 
ner: Due United States, transportation, Boston, Mass., to Omaha, Nebr., furnished 
by Capt. Doe, A. 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. Decision, W. D., Nov. 21, 1892; 41069, A. G. O., 
1892 ; Circular No. 15, paragraph 3, A. G. 0., 1892. 

405. The basis of all charges entered against enlisted men under the head of sub- 
sistence on muster and pay rolls will be shown in concise notations in the column of 
remarks. If the amount stopped is on account of sales on credit under A. R., 1285 
and 1289, the notation will be " Credit sales, Subsistence Department;" if on account 
of refundment of commutation, the notation will be "Refundment of commutation, 
Subsistence Army, 189- ; " if on account of difference in cost of rations issued, the 
notation will be "Increased cost of rations Subsistence Army, 189-," giving such 
year of appropriation in each case as the subsistence officer, who requests the nota- 
tion to be made, shall indicate, If the charge consists of two or more stoppages, 
the amount of each must be separately shown. Commissaries who may request 
stoppages to be made, will furnish company commanders with full statements of the 
facts connected with the stoppages, and will give them the proper notations to be 
made in the column of remarks. Paymasters in making transfers to disbursing 
commissaries under A. R., 1290, will include in the invoice (Form No. 3, Subsistence 
Department) not only the collections on account of credit sales, but all other col- 
lections which are to be credited to the appropriation "Subsistence of the Army" 
which is available for the fiscal year current at the time the transfer is made, observ- 
ing with particularity the directions printed in the headings of the invoice, which 
require that a collection other than credit sales shall be entered in the name of the 
individual from whom the collection was made, giving the notation which appears 
on the pay rolls. They will deposit to the credit of the Treasurer of the United 
States i. e., take up on abstract of collections all collections which pertain to an 
appropriation " Subsistence of the Army" for a fiscal year which has expired. Order 
Sec. War, Dec. 23, 1895; 29696, A. G. 0., 1895; Circular No. 1, paragraph 2, A. G. 0., 
1896. 

406. The order promulgating the proceedings of a court and the action of the 
reviewing authority will, when practicable, be of the same date. When this is not 
practicable, the order will give the date of the action of the reviewing authority as 
the date of the beginning of the sentence. This does not apply to sentences of for- 
feitures of all pay and allowances. A soldier awaiting the result of trial will not 
be paid before the result is known. A. R,, 945. 

407. A sentence to confinement, with or without forfeiture of pay, can not become 
operative prior to date of confirmation. A. E., 947. 

408. When soldiers awaiting result of trial or undergoing sentences commit 
offenses for which they are tried, the second sentence will be executed upon the 
expiration of the first. A. E., 948. 

409. When a sentence imposes forfeiture of pay, or 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 at the date of promulgation of the sentence in orders, and will not apply 
to pay which accrued previous to that date. A. E., 951. 

410. An order remitting forfeiture of pay operates only on the pay to become due 
subsequent to the date of the order. A. E., 952. 

411. Notwithstanding a sentence contemplates payment of a stated sum to a 
soldier on his release from confinement, it can not be paid unless there is a sufficient 
balance to his credit after all authorized stoppages are deducted. A. E. } 953. 

412. The time at which a dishonorable discharge is to take effect, as fixed by a 
sentence, can not be postponed by the reviewing officer. A. E., 950. 

413. 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., 943. 

414. When Congress grants a gratuity, neither a court-martial nor any other court 
has a right to direct a stoppage against ifc. 2d Compt., v. 19, p. 154; see Digest, para- 
graph 1317, p. 177. 

VETERINARY SURGEONS. 

415. Veterinary surgeons will be paid for monthly periods on the blank forms 
used for officers' pay accounts (Form No. 3) and on the certificate of the command- 



ARMY PAYMASTER'S MANUAL. 37 

ing officer of the regiment or detachment, in each case certifying thereon as follows : 
"This account is correct and just, and covered by appointment from the Secretary 
of War in force for the time." Sec. of War to P. M. G., June 1, 1880. 

416. One at $75 per month to each of the cavalry regiments from the First to the 
Sixth, inclusive; two, one at $75 and one at $100 per month, to the Seventh, Eighth, 
Ninth, and Tenth Regiments. R. S., 1102. 

41 "7. A veterinary surgeon while on leave is entitled to full pay, unless the 
leave has been granted on condition that it should be without pay, or with less 
than the full amount of pay. Decision 2d Compt., May 25, 1880, concurred in by Sec. 
of War. 

418. Being neither military officers nor enlisted men, they are not entitled to 
travel pay on discharge. Paragraph 2087, 2d Compt., ed. 1869. 

419. They will be borne on the rolls of the field and staff; name, date of com- 
mencement of service and grade being stated. The senior in date of appointment 
will in all cases be entitled to the higher grade. Adjutant -General, B. 1159, 
P. M. G. 0., 1874. 

WITNESSES. 

4 2O. Civilians in the employ of the Government when traveling upon summons 
as witnesses before military courts are entitled to transportation in kind from their 
place of residence to the place where the court is in session and return. If no trans- 
portation be furnished, they are entitled to reimbursement of the cost of travel 
actually performed by the shortest usually traveled route, including transfers to 
and from railway stations, at rates not exceeding 50 cents for each transfer and 
the cost of a double berth in a sleeping car or steamer when an extra charge is made 
therefor. They are also entitled to reimbursement of the actual cost of meals and 
rooms at a rate not exceeding $3 per day for each day actually and unavoidably 
consumed in travel or in attendance upon the court under the order or summons. 
No allowance will be made to them when attendance upon court does not require 
them to leave their stations. A. R., 962. 

421 A civilian not in Government employ duly summoned to appear as a witness 
before a military court will receive $1.50 for each day actually and unavoidably con- 
sumed in travel or in attendance upon the court under the summons, and 5 cents a 
mile for going from his place of residence to the place of trial or hearing, and 5 cents 
a mile for returning. Civilian witnesses will be paid by the Pay Department. 
A. R., 963. 

422. The charges for return journeys of witnesses will be made upon the basis of 
the actual charges allowed for travel to the court, and the entire account thus com- 
pleted will be paid upon discharge from attendance, without waiting for completion 
of return travel.^. R., 964. 

423. The items of expenditure authorized in paragraphs 962 and 963 will be set 
forth in detail, and made a part of each voucher for reimbursement. No other items 
will be allowed. The correctness of the items will be attested by the affidavit of the 
witness, to be made when practicable before the judge-advocate, and the voucher 
will be accompanied by the original summons, or a duly certified copy thereof. The 
certificate of the judge-advocate will be evidence of the fact and period of attend- 
ance, and will be made upon the voucher. A. R., 965. 

42 I. Compensation to civilians in or out of Government employ for attendance 
upon civil courts is payable by the civil authorities. A. R., 966. 

425. Laborers, teamsters, and employees of similar character traveling under 
competent orders will be entitled to such actual and necessary expenses of travel 
and subsistence as may be authorized by the chief of bureau which pays the accounts. 
Those in receipt of a ration under paragraph 1252 will not be allowed commutation 
therefor. If it be impracticable for them to carry rations in kind, rations will not 
be drawn for the period during which they are traveling. A. R., 731. 

426. A witness whose deposition is required to be taken before an officer (either 
within or without the United States) to be used in evidence before a court-martial, 
in conformity with law, is entitled to be paid the fees and expenses authorized by 
the Regulations to be paid to witnesses before courts-martial. Circular No. 9, 
A. G. O., 1883. 

427. The cost of depositions under A.R.,649, is payable by the Quartermaster's 
Department, as has been the practice heretofore under A. R., 771, of 1889, as amended 
by G. O. 20, 1894. Decision of Secretary of War, January 11, 1896. 

4'i8. The proper officers to administer oaths in the administration of the affairs 
of the Army (except when otherwise specially provided) are judge-advocates of 
departments, judge-advocates of courts-martial, and trial officers of summary courts. 
When none of these are within reach and available, recourse must be had to a notary 
public or other civil officer competent to administer oaths for general purposes. 
A. R.,683. 

429. A civilian witness who attends a court-martial in obedience to a summons, 



38 



ARMY PAYMASTER'S MANUAL. 



but who declines to testify, is entitled to his fees and expenses. The law makes 
provision for compelling him to attend, but makes no provision for compelling him 
to testify. Circular No. 1, A. G. 0., 1886. 

430. In the matter of the payment of witness fees to civilian witnesses before 
summary courts, paymasters are informed that such-witnesses have the same status 
as to fees and travel allowances as have witnesses before regularly constituted 
courts-martial, and the certificate of the officer constituting a summary court will 
be accepted in lieu of that of a judge-advocate, as a proper authentication of the 
witness account, and payment will be made in accordance with the provisions of 
paragraphs 1050 and 1051, A. R. Circular No. 163, P. M. G. 0. 

VOLUNTEERS. 

431. In all matters relating to the pay and allowances of officers and soldiers of 
the Army of the United States the same rules and regulations shall apply to the 
Regular Army and to volunteer forces mustered into the service of the United States 
for a limited period. Sec. 1292, R. S. 

Table of pay allowed by law to officers of the Army. 
PAY OF OFFICERS IN ACTIVE SERVICE.* 



Grade. 


Pay of grade. 


Monthly pay. 


Yearly. 


Monthly. 


After 
5 years' 
service. 


After 
10 years' 
service. 


After 
15 years' 
service. 


After 
20 years' 
service. 


Lieutenant-General 


$11, 000 
7,500 
5,500 
3,500 
3,000 
2,500 
2,000 
1,800 
1,800 
1,800 
1,600 
1,500 
1,500 
1,400 
1,500 


$916. 67 
625. 00 
458. 33 
291. 67 
250. 00 
208. 33 
166. 67 
150. 00 
150. 00 
150. 00 
133. 33 
125. 00 
125. 00 
116. 67 
125. 00 


Wperct. 


iOperct. 


SOperct. 


40perct. 












Brigadier-General .". 










Colonel 


$320. 83 
275. 00 
229. 17 
183. 33 
165. 00 
165. 00 
165. 00 
146. 67 
137. 50 
137. 50 
128. 33 
137. 50 


$350. 00 
300. 00 
250. 00 
200. 00 
180. 00 
180. 00 
180. 00 
160. 00 
150. 00 
150. 00 
140. 00 
150. 00 


t$375. 00 
325. 00 
270. 83 
216. 67 
195. 00 
195. 00 
195. 00 
173. 33 
162. 50 
162. 50 
151. 67 
162. 50 


$375. 00 
+333. 33 
291. 67 
233. 33 
210.00 
210. 00 
210. 00 
186. 67 
175.00 
175. 00 
163.33 
175. 00 


Lieutenant-Colonel ..... .. ...... 


Major 


Captain mounted . . ... ... 




Regimental Adjutant 




First Lieutenant mounted 




Second Lieutenant mounted 


Second Lieutenant, not mounted ....... 


Chaplain .... 





*For law establishing the present rates of pay see sections 1261, 1262, 1263, and 1274, R. S. 

tThe maximum pay of a colonel is by law $4,500 per annum. (Sec. 1267, R. S.) 

JThe maximum pay of a lieutenant-colonel is by law $4,000 per annum. (Sec. 1267, R. S.) 

PAY OF RETIRED OFFICERS.* 



Lieutenant-General . 


$8, 250 


$687 50 












5 625 


468 75 










Brigadier-General . 


4 125 


343 75 












2 625 


218 75 


$240 62 


$262 50 


$281 25 


$281 25 




2 250 


187 50 


206 25 


225. 00 


243. 75 


250. 00 


Major 


1,875 


156. 25 


171. 87 


187. 50 


203. 12 


218. 75 




1 500 


125 00 


137. 50 


150. 00 


162. 50 


175. 00 


Captain, not mounted 


1,350 


112. 50 


123. 75 


135. 00 


146. 25 


157. 50 




1 200 


100 00 


110.00 


120.00 


130. 00 


140. 00 


First Lieutenant, not mounted 


1,125 


93.75 


103. 12 


112. 50 


121. 87 


131.25 




1 125 


93 75 


103. 12 


112. 50 


121.87 


131.25 


Second Lieutenant not mounted 


1,050 


87.50 


96.25 


105. 00 


113. 75 


122. 50 


Chaplain . . . 


1 350 


112 50 


123. 75 


135. 00 


146. 25 


157. 50 

















* For law establishing the present rates of pay, see sees. 1261, 1262, 1263, and 1274, B. S. 

NOTES. 

1. An aid to a major-general is allowed $200 per year in addition to the pay of his 
rank, not to be included in computing the service increase. [Act July 15, 1870, 
sec. 24.~] Sec. 1261, R. S. 

2. An aid to a brigadier-general is allowed $150 per year in addition to the pay of 
his rank, not to be included in computing the service increase. [Act July 15, 1870, 
sec. 24.] Sec. 1261, R. S. 

3. An acting commissary of subsistence is allowed $100 per year in addition to the 



ARMY PAYMASTER'S MANUAL. 



39 



pay of his rank, not to be included in computing the service increase. [Act July 13, 
1870, sec. 24. ~] Sec. 1261, R. S. 

4. Assistant surgeons are entitled to pay of captain after five years' service [Act 
June 23, 1874, sec. 4~], service to be reckoned from date of acceptance of appointment 
or commission. [Decision of Second Comptroller, September 26, 1884.'] 

5. Retired officers receive 75 per cent of pay (salary and increase) of their rank. 
[ Act July 15, 1870, sec. 24.~] Sec. 1274, R. S. 

6. A retired chaplain receives 75 per cent of the pay (salary and increase) of his 
rank (captain, not mounted). Sec. 1122, R. S. 

7. The officer in charge of the public buildings and grounds (Washington) has, 
while so serving, the rank, pay, and emoluments of a colonel. [Act March 3, 1873, 
sec. I.'] 

8. For additional pay as mounted officers see A. R., 1301, 1895. 

9. Officers of the line detailed by the Secretary of War as assistant inspectors- 
general have allowances of cavalry officers of their respective grades. [Act June 
23, 1874.'] 

10. The principal assistant in the Ordnance Bureau of the War Department shall 
receive a compensation, including pay and emoluments, not exceeding that of a 
major of ordnance. [Act February 27, 1877.] 

11. An acting judge- advocate, detailed by the Secretary of War, is entitled to the 
pay and allowances of captain of cavalry. [Act July 5, 1884.] 

12. Retired officers detailed for duty at colleges under the act of November 3, 
1893, entitled to full pay. Those detailed under other laws not entitled. [Act 
August 6, 1894."] 

REMARKS. 

Mileage, at the rate of 4 cents per mile, over shortest usually traveled routes and, 
in addition thereto, transportation in kind furnished by the Quartermaster's Depart- 
ment. 

Commutation of quarters to be paid by Pay Department, $12 per month per room. 
[Act June 23, 1879.] 

The sums hereinbefore allowed shall be paid in monthly payments by the pay- 
master. [Sec. 1268, R. S.] 

Vouchers in payment of an officer's salary must cover his whole compensation 
(full or half pay, according to status) for a period of one or more calendar months. 

Pay of officers, cadets, chaplain, sword master, and teacher of music at the Military 

Academy. 



Grade. 


Grade or assimilated 
pay of 


Yearly 
pay. 


Acts of Congress establishing 
present rates of pay. 




Colonel 


! 

W> 

a 
1 

& 

1 

1,500 
540 


} June 12, 1858, sec. 1 ; July 15, 
} 1870, sec. 24. [Sec. 1334, 
j E.S.I 
Mar. 3, 1851, sec. 1 : July 15, 
1870, sec. 24. [Sec. 1335, 

T> g -I 

Aug. 7, 1876; Mar. 31, 1884. 

} July 15, 1870, sec. 24. 

July 15, 1870, sees. 13 and 
24; Feb. 28, 1873. FSec. 
1336, E. S.] June 23, 
1879, sec. 4. 

Mar. 1, 1893. 

Apr. 29, 1812, sec. 2; July 15, 
1870, sec. 24. [Sec. 1337, 
E. S.] 

Feb. 28, 1873. [Sec. 1336, E. 
S.] 

Mar. 6, 1896. 
Feb. 16, 1857, sec. 2. [Sec. 
1338, E. S.I 
June 30, 1882. 
Mar. 3, 1877. 




Lieutenant-colonel. . . . 
Regimental adjutant.. 

Captain of infantry 
and $7uO additional. 


Adjutant 


Treasurer, quartermaster, and com- 
missary of cadets. 




Professor, of more than ten years' 
service at the Academy. 
Professor, of less than ten years' serv- 
ice. 
Associate professor of mathematics, 
of more than ten years' service at 
the Academy. 
Associate professor of mathematics, 
of less than ten years' service. 
Assistant professor 


Colonel 


Lieutenant-colonel 
Major 


Captain, mounted 
.. do 


Senior assistant instructor of tactics. 
Assistant instructor of tactics, com- 
manding a company of cadets. 
Acting assistant professor 


do 
do 

His grade in the Army . 
do 
Major 


Acting assistant instructor of tactics. 
Instructors of ordnance and science 
of gunnery and of practical engi- 
neering. 


Captain, mounted .... 


Sword master. ............ .. 


Cadet 




Teacher of music 


$1 180 per annum .... 









40 ARMY PAYMASTER'S MANUAL. 

Table of monthly pay of enlisted men of the United States Army. 

(Sees. 1102, 1277, and 1280 to 1284 R. S. ; acts of June 16, 1890, February 27, 1893, August 1, 1894, August 
6, 1894, March 16, 1896, April 26, and May 18, 1898. ) 

FIRST FIVE YEARS CONTINUOUS SERVICE. 



Year in each enlistment of five years .*....................*.........< 


1st 
year. 


2d 
year. 


3d 
year. 


4th 
year. 


5th 
year. 






1st 
year. 


2d 
year. 


3d 
year. 


1st 
year. 


2d 
year. 






1st 
year. 


2d 
year. 


3d 
year. 


4th 
year. 


5th 
year. 




BANK AND SERVICE. 

COMPANY. 


$13 
14 

) 
1- 

17 
20 
25 
34 
45 

)- 

60 

} * 

36 
45 

} 

45 
25 
18 


$13 
14 
15 

18 

17 
20 
25 
34 
45 

22 

60 
23 

36 
45 

34 

45 
25 
18 


$14 
15 
16 

19 

18 
21 
26 
35 
46 

23 

61 
24 
37 


$15 
16 
17 

20 

19 
22 
27 
36 
47 

24 

62 
25 
38 


<*) 

$16 
17 
18 

21 

20 
23 
28 
37 
48 

25 

63 
26 
39 


Private (Second'class) Engineers and Orndance 


Musician Engineers, Artillery, and Infantry 




"Wagoner Artillery, Cavalry, and Infantry 


Artificer Artillery and Infantry 


Corporal Artillery, Cavalry, and Infantry 


Blacksmith and Farrier Cavalry 


Saddler Cavalry... 


Sergeant Artillery Cavalry and Infantry 


Veterinary Sergeant Light Artillerv .. . 


Quartermaster-Sergeant Cavalry, L'ight Artillery, and Infantry 
Private (First class) Engineers Ordnance and Signal Corps 




First Sergeant Artillery, Cavalry, and Infantry .................. 






REGIMENT. 

Chief Trumpeter Cavalry 


Principal Musician Artillery and Infantry ...... 




Chief Musician Artillery Cavalry and Infantry . ..... 




Quartermaster-Sergeant "Artillery Cavalry and Infantry 




Hospital Steward Volunteers 

POST. 


35 

46 
26 
19 


36 

47 
27 
20 


37 

48 
28 
21 






HOSPITAL CORPS. 

Hospital Steward . ... 


Acting Hospital Steward 


Private .... 





* The pay of a man who has ever served continuously more than five years and who reenters the 
service more than three months after discharge commences with the amount stated in this column. 



AKMY PAYMASTER'S MANUAL. 

SECOND FIVE YEARS CONTINUOUS SERVICE. a 



41 





$2 extra. 




1st 
year. 


2d 


3d 
year. 


4th 
year. 


5th 
year. 




year. 




3d 

year. 


1st 
year. 


2d 
year. 


3d 
fear. 


1st 
year. 






6th 
year. 


7th 
year. 


8th 
year. 


9th 
year. 


10th 
year. 




RANK AND SERVICE. 

COMPANY. 


.$18 
19 
> 20 

. 23 

22 
25 
30 
39 
60 

1" 

65 
} 28 
41 

}3, 

50 
30 
23 


$18 
19 
20 

23 

22 
25 
30 
39 
50 

27 

65 
28 
41 

39 

50 
30 
23 


$18 
19 
20 

23 

22 
25 
30 
39 
50 

27 

65 
28 
41 

39 

50 
30 
23 


$18 
19 
20 

23 

22 
25 
30 
39 
50 

27 

65 
28 
41 

39 

50 
30 
23 


$18 
19 
20 

23 

22 
25 
30 
39 
50 

27 

65 
28 
41 

39 

50 

30 
23 






















Quartermaster-Sergeant Cavalry, Light ArtYllery, and infantry 










REGIMENT. 














POST. 






HOSPITAL COBPS. 

Hospital Steward . . . . . ....... ....... 


Acting Hospital Steward ... ..... .. . ............................ 


Private...... 





a For continuous service of more than ten years, an additional $1 per month for each successive 
period of five years. 

Pay of veterinary surgeons, hospital matrons, and clerks and messengers at military head- 
quarters. [Act August 16, 1894.'] 

Veterinary Surgeon * (senior) per month.. $100 

Veterinary Surgeon (junior) do 75 

Hospital Matron do.... 10 

Clerk, Class 1 per annum.. 1,000 

Clerk, Class 2 do.... 1,100 

Clerk, Class 3 do.... 1,200 

Messenger ; : per month.. 60 

* Only one Veterinary Surgeon, at $75 per month, allowed each of the cavalry regiments, from the 
First to the Sixth Regiment, inclusive ; two, one at $100 and one at $75 per montn, allowed each of the 
Seventh, Eighth, Ninth, and Tenth Regiments ; the senior in date of appointment entitled to the 
higher grade. 

CLOTHING. "Will be settled six months after the date of enlistment, and thereafter on June 30 and 
December 31 of each year. (A. R. 1181, 1895.) Balances found due United States to be charged sol- 
dier on muster-rolls of those dates. Balances due soldier to be carried forward on company books, 
credited to his current clothing account; any balance remaining due him at discharge to be credited 
on final statements. See. 1302, R. 8. 

A certificate of merit entitles a soldier to $2 per month additional pay, commencing on the date of 
rendering "distinguished service" and continuing through all subsequent service as an enlisted man 
(Sections 1916 and 1285, Revised Statutes, and Act of February 9, 1891.) The Court of Claims decided 
May 29, 1893, that the Act of February 9, 1891, is retroactive and entitles to pay from date of the 
service, not merely from the date of the act. 



42 ARMY PAYMASTER'S MANUAL. 

Table of monthly pay and allowances to enlisted men on the retired list United States Army. 



Bank. 


Re- 
enlisted 
pay. 


5 years' 
service. 


10 years' 
service. 


15 years' 
service. 


POST NONCOMMISSIONED STAFF. 

Post Quartermaster-Sergeants 










Ordnance-Sergeants ... .......... 


> $27 75 


$29 25 


$30 00 


$30 75 












OEDNANCE. 

Sergeants .................. 


27 75 


29 25 


30 00 


30 75 




17 9 5 


18 75 


19 50 


20 25 


Privates first class 


15 00 


16 50 


17 25 


18 00 


Privates, second class 


12.00 


13.50 


14 25 


15 00 


ENGINEERS. 

Sergeant- Maj or 










Quartermaster-Sergeant 


| 29. 25 


30.75 


31.50 


32.25 


Sergeant 


27 75 


29 25 


30 00 


30 75 


Corporal 


17.25 


18.75 


19 50 


20 25 




12 00 


13 50 


14 25 


15 00 


Private, first class .. ... .................... 


15 00 


16 50 


17 25 


18.00 


Private second class 


12 00 


13 50 


14.25 


15 00 


MILITARY ACADEMY BAND. 

Musicians first-class . .... 


27 75 


29 25 


30 00 


30 75 


Musicians, second-class ...... 


17.25 


18.75 


19.50 


20.25 




15 00 


16 50 


17 25 


18 00 


SIGNAL CORPS. 

Sergeant first-class ..... . .. .... ..................... 


36.00 


37.50 


38 25 


39 00 




27 75 


29 25 


30 00 


30 75 


Corporal . ............ 


17 25 


18.75 


19 50 


20.25 


Private first-class 


15 00 


16 50 


17 25 


18 00 


Private second-class . . ..... ......... 


12 00 


13 50 


14 25 


15.00 


HOSPITAL CORPS. 


36.00 


37.50 


38.25 


39.00 


Privates . ... 


15 75 


17 25 


18.00 


18.75 


CAVALRY, ARTILLERY, AND INFANTRY. 

Chief Musician 


47.25 


48 75 


49 50 


50.25 












Quartermaster-Sergeant .. ...... 


I 19. 50 


21.00 


21.75 


22.50 


Chief Trumpeter Cavalry 


^ 








Principal Musicians Artillery and Infantry ... . ....... 


> 18. 75 


20.25 


21.00 


21.75 












First Sergeants ..... . .. 


21.00 


22.50 


23.25 


24.00 




15.75 


17.25 


18.00 


18.75 


Corporals ......... ... ...... ......... 


13.50 


15.00 


15.75 


16.50 




) 








Musicians Artillery and Infantry 


> 12. 00 


13.50 


14.25 


15.00 


Privates 


c 








Blacksmith and Farrier Saddler Cavalry 












13. 50 


15.00 


15.75 


16.50 


Wagoner' " . . .... ......... .............. 


12.75 


14.25 


15.00 


15.75 













ARMY PAYMASTER'S MANUAL. 



43 



Table of monthly pay and allowances to enlisted men on the retired list, United States 

Army Continued. 



Bank. 


20 years' 
service. 


25 years' 
service. 


80 years' 
service. 


35 years' 
service. 


POST NONCOMMISSIONED STAFF. 


1 $31.50 

31.50 
21.00 
18.75 
15.75 

\ 33.00 

31.50 
21.00 
15.75 
18.75 
15.75 

31.50 
21.00 
18.75 

39.75 

31.50 
21.00 
18.75 
15.75 

39.75 
19.50 

51.00 
\ 23. 25 

1 22. 50 

24.75 
19.50 
17.25 

> 15.75 

17. 25 
16.50 


$32.25 

32.25 
21.75 
19.50 
16.50 

33.75 

32.25 
21.75 
16.50 
19.50 
16.50 

32.25 
21.75 
19.50 

40.50 
32.25 
21.75 
19.50 
16.50 

40.50 
20.25 

51.75 
24.00 

23.25 

25.50 
20.25 
18.00 

16.50 

18.00 
17.25 


$33.00 

33.00 
22.50 
20.25 
17.25 

34.50 

33.00 
22.50 
17.25 
20.25 
17.25 

33.00 
22.50 
20.25 

41.25 
33.00 
22.50 
20.25 
17.25 

41.25 

21.00 

52.50 
24.75 

24.00 

26.25 
21.00 
18.75 

17.25 

18.75 
18.00 


$33.75 

33.75 
23.25 
21.00 
18.00 

35.25 

33.75 
23.25 
18.00 
21.00 
18.00 

33.75 

23.25 
21.00 

42.00 
33.75 
23.25 
21.00 
18.00 

42.00 
21.75 

53.25 

25.50 

24.75 

27.00 
21.75 
19.50 

18.00 

19.50 
18.75 


Ordnance-Sergeants ..... 




OEDNANCE. 






Privates second class ....................................... 


ENGINEERS. 




Sergeant... 


Corporal .. ... 


Musician 


Private first class . 


Private second class ........................................ 


MILITARY ACADEMY BAND. 

Musicians, first class ............. ....................... 




Musicians third-class .. - .............. 


SIGNAL COEPS. 

Sergeant, first class ... .......................... 


Sergeant 


Corporal ........ ...... .... 


Private first class 


Private second class . . ........ .. .... 


HOSPITAL CORPS. 


Privates 


CAVALBY, ARTILLERY, AND INFANTEY. 

Chief Musician . . 


Sergeant Major 


guartermaster-Sergeant 


hief Trumpeter, Cavalry. ......... .... ............ 




Saddler Sergeants, Cavalry ." . 




Sergeants. ..... .. ..... 




Trumpeters Cavalry 


Musicians, Artillery and Infantry. 


Privates ... . 


Blacksmith and Farrier, Saddler, Cavalry 


Artifir.fvra Artillerv and Infantry 







General Service Clerks and Messengers rank, on retirement, as follows : Third-class clerks as First 
Sergeants, second-class clerks as Sergeants, first-class clerks as Corporals, messengers as privates. 
G. O. 54, 1886. 

NOTE 1. Deduct Soldiers' Home dues at regular bimonthly periods. 

NOTE 2. Additional pay for length of service does not accrue after retirement. 

NOTE 3. The sum of $9.50 per month is granted in lieu of the allowance for subsistence and cloth- 
ing.- Act March 16, 1896. 



44 



ARMY PAYMASTER'S MANUAL. 

Officers' pay tables. 





Second Lieutenant, not mounted. 


First Lieutenant, not mounted ; Second 
Lieutenant, mounted; Chaplain. 


Days. 




5 years' 
service. 


10 years' 
service. 


1 5 years' 
service. 


20 years' 
service. 




5 years' 
service. 


10 years' 
service. 


15 years' 
service. 


20 years' 
service. 




$116. 67 


$128. 33 


$140. 00 


$151. 67 


$163. 33 


$125. 00 


$137. 50 


$150. 00 


$162. 50 


$175.00 


1 


$3.89 


$4.28 


$4.67 


$5.06 


$5.44 


$4.17 


$4.58 


$5.00 


$5.42 


$5.83 


2 


7.78 


8.56 


9.33 


10.11 


10.89 


8.33 


9.17 


10.00 


10.83 


11.67 


8 


11.67 


12.83 


14.00 


15.17 


16.33 


12.50 


13.75 


15.00 


16.25 


17.50 


6 


15.56 


17.11 


18.67 


20.22 


21.78 


16.67 


18.33 


20.00 


21.67 


23.33 


5 


19.44 


21.39 


23.33 


25.28 


27.22 


20.83 


22.92 


25.00 


27.08 


29.17 


6 


23.33 


25.67 


28.00 


30.33 


32.67 


25.00 


27.50 


30.00 


32.50 


35.00 


7 


27.22 


29.94 


32.67 


35.39 


38.11 


29.17 


32.08 


35.00 


37.92 


40.83 


8 


31.11 


34.25 


37.33 


40.44 


43.56 


33.33 


36.67 


40.00 


43.33 


46.67 


9 


35.00 


38.50 


42.00 


45.50 


49.00 


37.50 


41.25 


45.00 


48.75 


52.50 


10 


38.89 


42.78 


46.67 


50.56 


54.44 


41.67 


45.83 


50.00 


54.17 


58.33 


11 


42.78 


47.06 


51.33 


55.61 


59.89 


45.83 


50.42 


55.00 


59.58 


64.17 


12 


46.67 


51.33 


56.00 


60.67 


65.33 


50.00 


55.00 


60.00 


65.00 


70.00 


13 


50.56 


55.61 


60.67 


65.72 


70.78 


54.17 


59.58 


65.00 


70.42 


75.83 


14 


54.44 


59.89 


65.33 


70.78 


76.22 


58.33 


64.17 


70.00 


75.83 


81.67 


15 


58.33 


64.17 


70.00 


75.83 


81.67 


62.50 


68.75 


75.00 


81.25 


87.50 


16 


62.22 


68.44 


74.67 


80.89 


87.11 


66.67 


73.33 


80.00 


86.67 


93.13 


17 


66.11 


72.72 


79.33 


85.94 


92.56 


70.83 


77.92 


85.00 


92.08 


99.17 


18 


70.00 


77.00 


84.00 


91.00 


98.00 


75.00 


82.50 


90. 00 


97.50 


105.00 


19 


73. 89 . 


81.28 


88.67 


96.06 


103.44 


79.17 


87.08 


95.00 


102. 92 


110. 83 


20 


77.78 


85.56 


93.33 


101. 11 


108.89 


83.33 


91.67 


100. 00 


108. 33 


116. 67 


21 


81.67 


89.83 


98.00 


106.17 


114. 33 


87.50 


96.25 


105. 00 


113.75 


122. 50 


22 


85.56 


94.11 


102. 67 


111.22 


119. 78 


91.67 


100. 83 


110.00 


119. 17 


128. 33 


23 


89.44 


98.39 


107. 33 


116. 28 


125. 22 


95.83 


105. 42 


115. 00 


124.58 


134. 17 


24 


93.33 


102. 67 


112. 00 


121. 33 


130. 67 


100. 00 


110. 00 


120. 00 


130. 00 


140. 00 


25 


97.22 


106. 94 


116.67 


126. 39 


136. 11 


104. 17 


114. 58 


125. 00 


135. 42 


145. 83 


26 


101. 11 


111.22 


121. 33 


131. 44 


141. 56 


108. 33 


119. 17 


130. 00 


140. 83 


151. 67 


27 


105. 00 


115. 50 


126. 00 


136. 50 


147. 00 


112. 50 


123. 75 


135.00 


146. 25 


157. 50 


28 


108. 89 


119. 78 


130.67 


141. 56 


152. 44 


116. 67 


128.33 


140.00 


151. 67 


163. 33 


29 


112. 78 


124. 06 


135. 33 


146. 61 


157. 89 


120. 83 


132. 92 


145. 00 


157. 08 


169. 17 


30 


116. 67 


128. 33 


140.00 


151.67 


163. 33 


125. 00 


137. 50 


150. 00 


162. 50 


175. 00 



ARMY PAYMASTER'S MANUAL. 

Officers' pay tables Continued. 



45 



Days. 


First lieutenant, mounted. 


Captain, not mounted; Regimental Adju- 
tant and Quartermaster. 




5 years' 
service. 


10. years' 
service. 


15 years' 
service. 


20 years' 
service. 




5 years' 
service. 


10 years' 
service. 


15 years' 
service. 


20 years' 
service. 


$133. 33 


$146. 67 


$160. 00 


$173. 33 


$186. 67 


$150. 00 


$165. 00 


$180. 00 


$195. 00 


$210. 00 


1 


$4.44 


$4.89 


$5.33 


$5.78 


$6.22 


$5.00 


$5.50 


$6.00 


$6.50 


$7.00 


2 


8.89 


9.78 


10.67 


11.56 


12.44 


10.00 


11.00 


12.00 


13.00 


14.00 


3 


13.33 


14.67 


16.00 


17.33 


18.67 


15.00 


16.50 


18.00 


19.50 


21.00 


4 


17.78 


19.56 


21.33 


23.11 


24.89 


20.00 


22.00 


24.00 


26.00 


28.00 


5 


22.22 


24.44 


26.67 


28.89 


31.11 


25.00 


27.50 


30.00 


32.50 


35.00 


6 


26.67 


29.33 


32.00 


34.67 


37.33 


30.00 


33.00 


36.00 


39.00 


42.00 


7 


31.11 


34.22 


37.33 


40.44 


43.56 


35.00 


38.50 


42.00 


45.50 


49.00 


8 


35.56 


39.11 


42.67 


46.22 


49.78 


40.00 


44.00 


48.00 


52.00 


56.00 


9 


40.00 


44.00 


48.00 


52.00 


56.00 


45.00 


49.50 


54.00 


58.50 


63.00 


10 


44.44 


48.89 


53.33 


57.78 


62.22 


50.00 


55.00 


60.00 


65.00 


70.00 


11 


48.89 


53.78 


58.67 


63.56 


68.44 


55.00 


60.50 


66.00 


71.50 


77.00 


12 


53.33 


58.67 


64.00 


69.33 


74.67 


60.00 


66.00 


72.00 


78.00 


84.00 


13 


57.78 


63.56 


69.33 


75.11 


80. 89 


65.00 


71.50 


78.00 


84.50 


91.00 


14 


62.22 


68.44 


74.67 


80.89 


87.11 


70.00 


77.00 


84.00 


91.00 


98.00 


15 


66.67 


73.33 


80.00 


86.67 


93.33 


75.00 


82.50 


90.00 


97.50 


105. 00 


16 


71.11 


78.22 


85.33 


92.44 


99.56 


80.00 


88.00 


96.00 


104.00 


112. 00 


17 


75.56 


83.11 


90.67 


98.22 


105. 78 


85.00 


93.50 


102. 00 


110. 50 


119. 00 


18 


80.00 


88.00 


96.00 


104. 00 


112. 00 


90.00 


99.00 


108. 00 


117. 00 


126. 00 


19 


84.44 


92.89 


101. 33 


109. 78 


118. 22 


95.00 


104. 50 


114. 00 


123. 50 


133. Of) 


20 


88.89 


97.78 


106. 67 


115. 56 


124.44 


100. 00 


110. 00 


120. 00 


130.00 


140.00 


21 


93.33 


102. 67 


112. 00 


121. 33 


130. 67 


105. 00 


115. 50 


126. 00 


136. 50 


147. 00 


22 


97.78 


107. 56 


117. 33 


127.11 


136.89 


110.00 


121. 00 


132.00 


143. 00 


154. 00 


23 


102. 22 


112. 44 


122. 67 


132. 89 


143. 11 


115. 00 


126. 50 


138. 00 


149. 50 


161. 00 


24 


106. 67 


117.33 


128. 00 


138. 67 


149. 33 


120. 00 


132.00 


144. 00 


156. 00 


168.00 


25 


111. 11 


122. 22 


133. 33 


144.44 


155. 56 


125. 00 


137. 50 


150. 00 


162. 50 


175. 00 


26 


115. 56 


127. 11 


138. 67 


150. 22 


161. 78 


130. 00 


143. 00 


156. 00 


169. 00 


182. 00 


27 


120. 00 


132. 00 


144. 00 


156.00 


168. 00 


135. 00 


148. 50 


162. 00 


175. 50 


189.00 


28 


124.44 


136. 89 


149. 33 


161. 78 


174. 22 


140. 00 


154. 00 


168. 00 


182. 00 


196.00 


29 


128. 89 


141. 78 


154.67 


167. 56 


180. 44 


145.00 


159. 50 


174.00 


188. 50 


203. 00 


30 


133. 33 


146. 67 


160. 00 


173.33 


186. 67 


150. 00 


165. 00 


180. 00 


195. 00 


210.00 



46 



ARMY PAYMASTER'S MANUAL. 

Officers 1 pay tables Continued. 



Days. 


Captain, mounted. 


Major. 




5 years' 
service. 


10 years' 
service. 


15 years' 
service. 


20 years' 
service. 




5 years' 
service. 


10 years' 
service. 


15 years' 
service. 


20 years' 
service. 


$166. 67 


$183.33 


$200. 00 


$216. 67 


$233. 33 


$208. 33 


$229. 17 


$250. 00 


$270. 83 


$291. 67 


1 


$5.56 


$6.11 


$6.67 


$7.22 


$7.78 


$6.94 


$7.64 


$8.33 


$9.03 


$9.72 


2 


11.11 


12.22 


13.33 


14.44 


15.56 


13.89 


15.28 


16.67 


18.06 


19.44 


3 


16.67 


18.33 


20.00 


21.67 


23.33 


20.83 


22.92 


25.00 


27.08 


29.17 


4 


22.22 


24.44 


26.67 


28.89 


31.11 


27.78 


30.56 


33.33 


36.11 


38.89 


5 


27.78 


30.56 


33.33 


36.11 


38.89 


34.72 


38.19 


41.67 


45. 14 


48.61 


6 


33.33 


36.67 


40.00 


43.33 


46.67 


41.67 


45.83 


50.00 


54.17 


58.33 


7 


38.89 


42.78 


46.67 


50.56 


54.44 


48.61 


53.47 


58.33 


63.19 


68.06 


8 


44.44 


48.89 


53.33 


57.78 


62.22 


55.56 


61. 11 


66.67 


72.22 


77.78 


9 


50.00 


55.00 


60.00 


65.00 


70.00 


62.50 


68.75 


75.00 


81.25 


87.50 


10 


55.56 


61.11 


66.67 


72.22 


77.78 


69.44 


76.39 


83.33 


90.28 


97.22 


11 


61.11 


67.22 


73.33 


79.44 


85.56 


76.39 


84.03 


91.67 


99.31 


106. 94 


12 


66.67 


73.33 


80.00 


86.67 


93.33 


83.33 


91.67 


100. 00 


108. 83 


116. 67 


13 


72.22 


79.44 


86.67 


93.89 


101.11 


90.28 


99.31 


108. 33 


117.36 


126. 39 


14 


77.78 


85.56 


93.33 


101. 11 


108.89 


97.22 


106. 94 


116. 67 


126. 39 


136. 11 


15 


83.33 


91.67 


100.00 


108. 33 


116.67 


104. 17 


114.58 


125. 00 


135. 42 


145. 83 


16 


88.89 


97.78 


106. 67 


115. 56 


124.44 


111. 11 


122.22 


133. 33 


144.44 


155. 56 


17 


94.44 


103. 89 


113.33 


122. 78 


132.22 


118. 06 


129. 86 


141. 67 


153.47 


165. 28 


18 


100. 00 


110. 00 


120. 00 


130. 00 


140. 00 


125. 00 


137.50 


150. 00 


162. 50 


175. 00 


19 


105. 56 


116. 11 


126. 67 


137. 22 


147.78 


131. 94 


145. 14 


158. 33 


171. 53 


184. 7,2 


20 


111. 11 


122. 22 


133. 83 


144.44 


155.56 


138.89 


152. 78 


166.67 


180. 56 


194. 44 


21 


116. 67 


128. 33 


140. 00 


151.67 


163. 33 


145. 83 


160.42 


175.00 


189. 58 


204. 17 


22 


122. 22 


134.44 


146. 67 


158. 89 


171. 11 


152.78 


168. 06 


183. 33 


198. 61 


213. 89 


23 


127. 78 


140. 56 


153.33 


166.11 


178. 89 


159. 72 


175.69 


191. 67 


207. 64 


223. 61 


24 


133. 33 


146. 67 


160. 00 


173. 33 


186. 67 


166. 67 


183.33 


200. 00 


216. 67 


233. 33 


25 


138.89 


152. 78 


166.67 


180. 56 


194. 44 


173. 61 


190.97 


208. 33 


225.69 


243. 06 


26 


144.44 


158. 89 


173. 33 


187. 78 


202. 22 


180. 56 


198. 61 


216. 67 


234. 72 


252. 78 


27 


150. 00 


165.00 


180. 00 


195. 00 


210. 00 


187. 50 


206. 25 


225. 00 


243. 75 


262. 50 


28 


155. 56 


171. 11 


186. 67 


202. 22 


217. 78 


194. 44 


213. 89 


233. 33 


252. 78 


272. 22 


29 


161. 11 


177. 22 


193. 33 


209. 44 


225. 56 


201. 39 


221. 53 


241.67 


261. 81 


281. 94 


80 

1 


166. 67 


183. 33 


200. 00 


216. 67 


233. 33 


208. 33 


229. 17 


250. 00 


270. 83 


291. 67 



ARMY PAYMASTER'S MANUAL. 

Officers' pay tables Continued. 



47 





Lieutenant-colonel. 


Colonel. 


Days. 




5 years' 
service. 


10 years' 
service. 


15 years' 
service. 


20 years' 
service. 




5 years' 
service. 


10 years' 
service. 


15 and 
20 years' 
service. 




$250. 00 


$275. 00 


$300. 00 


$325. 00 


$333. 33 


$291. 67 


$320. 83 


$350. 00 


$375. 00 


1 


$8.33 


$9.17 


$10. 00 


$10. 83 


$11. 11 


$9.72 


$10. 69 


$11. 67 


$12.50 


2 


16.67 


18.33 


20.00 


21.67 


22.22 


19.44 


21.39 


23.33 


25.00 


3 


25.00 


27. 50 


30.00 


32.50 


33.33 


29.17 


32.08 


35.00 


37.50 


4 


33.33 


36.67 


40.00 


43.33 


44.44 


38.89 


42.78 


46.67 


50.00 


5 


41.67 


45.83 


50.00 


54.17 


55.56 


48.61 


53.47 


58.33 


62.50 


6 


50.00 


55.00 


60.00 


65.00 


66.67 


58.33 


64.17 


70.00 


75.00 


7 


58.33 


64.17 


70.00 


75.83 


77.78 


68.06 


74.86 


81.67 


87.50 


8 


66.67 


73.33 


80.09 


86.67 


88.89 


77.78 


85.56 


93.33 


100. 00 


9 


75.00 


82. 50 


90.00 


97.50 


100. 00 


87.50 


96.25 


105. 00 


112.50 


10 


83.33 


91.67 


100. 00 


108. 33 


111. 11 


97.22 


106. 94 


116. 67 


125. 00 


11 


91.67 


100. 83 


110.00 


119. 17 


122. 22 


106.94 


117.64 


128. 33 


137.50 


12 


100.00 


110. 00 


120. 00 


130. 00 


133. 33 


116.67 


128.33 


140. 00 


150. 00 


13 


108. 33 


119. 17 


130. 00 


140. 83 


144. 44 


126. 39 


139. 03 


151.67 


162.50 


14 


116. 67 


128. 33 


140. 00 


151. 67 


155. 56 


336.11 


149. 72 


163. 33 


175. 00 


15 


125. 00 


137. 50 


150. 00 


162. 50 


166. 67 


145.83 


160. 42 


175. 00 


187.50 


16 


133. 33 


146. 67 


160. 00 


173. 33 


177. 78 


155.56 


171.11 


186. 67 


200.00 


17 


141. 67 


155. 83 


170. 00 


184. 17 


188. 89 


165. 28 


181. 81 


198. 33 


212. 50 


18 


150. 00 


165. 00 


180. 00 


195. 00 


200. 00 


175.00 


192. 50 


210. 00 


225. 00 


19 


158. 33 


174. 17 


190. 00 


205. 83 


211.11 


184. 72 


203. 19 


221. 67 


237.50 


20 


166. 67 


183. 33 


200. 00 


216. 67 


222. 22 


194.44 


213.89 


233. 33 


250.00 


21 


175. 00 


192.50 


210. 00 


227. 50 


233. 33 


204. 17 


224. 58 


245.00 


262. 50 


22 


. 183. 33 


201. 67 


220. 00 


238. 33 


244. 44 


213. 89 


235. 28 


256. 67 


275.00 


23 


191. 67 


210. 83 


230. 00 


249. 17 


255. 56 


223. 61 


245.97 


268. 33 


287.50 


24 


200. 00 


220. 00 


240. 00 


260. 00 


266. 67 


233.33 


256.67 


280. 00 


300. 00 


25 


208. 33 


229. 17 


250. 00 


270.83 


277.78 


243.06 


267. 36 


291.67 


312.50 


26 


216. 67 


238. 33 


260. 00 


281. 67 


288. 89 


252. 78 


278. 06 


303. 33 


325. 00 


27 


225. 00 


247. 50 


270. 00 


292. 50 


300. 00 


262. 50 


288. 75 


315. 00 


337. 50 


28 


233. 33 


256. 67 


280. 00 


303. 33 


311. 11 


272.22 


299. 44 


326. 67 


350. 00 


29 


241. 67 


265. 83 


290.00 


314. 17 


322.22 


281. 94 


310. 14 


338. 33 


362. 50 


30 


250. 00 


275. 00 


300. 00 


325. 00 


333. 33 


291. 67 


320. 83 


350. 00 


375.00 



ARMY PAYMASTER'S MANUAL. 

Officers' pay tables Continued. 



Days. 


Brigadier- 
General. 


Major-Gen- 
eral. 


Lieutenant- 
General. 


$458. 33 


$625. 00 


$916. 67 


1 


$15. 28 


$20. 83 


$30. 56 


2 


30.56 


41.67 


61.11 


8 


45.83 


62.50 


91.67 


4 


61.11 


83.33 


122. 22 


6 


76.39 


104. 17 


152. 78 


6 


91.67 


125. 00 


183. 33 


7 


106. 94 


145.83 


213.89 


8 


122. 22 


166. 67 


244. 44 


9 


137. 50 


187. 50 


275. 00 


10 


152.78 


208. 33 


305. 56 


11 


168. 06 


229. 17 


336. 11 


12 


183. 33 


250. 00 


366. 67 


13 


198. 61 


270. 83 


397. 22 


14 


213. 89 


291. 67 


427. 78 


15 


229. 17 


312. 50 


453. 33 


16 


244.44 


333. 33 


488. 89 


17 


259.72 


354.17 


519. 44 


18 


275. 00 


375.00 


550.00 


19 


290.28 


395.83 


580. 56 


20 


305. 56 


416. 67 


611.11 


21 


320.83 


437.50 


641. 67 


22 


336. 11 


458.33 


672. 22 


24 


351.39 


479. 17 


702. 78 


24 


366. 67 


500. 00 


733. 33 


25 


381. 94 


520. 83 


763. 89 


26 


397. 22 


541. 67 


794. 44 


27 


412. 50 


562. 50 


825. 00 


28 


427. 78 


583. 33 


855. 56 


29 


443. 06 


604. 17 


886.11 


M 


458. 33 


625. 00 


916. 67 



ARMY PAYMASTERS MANUAL. 
Four per cent interest table. 



49 



Days. 


$5. 


$10. 


$15. 


$20. 


$25. 


$30. 


$35. 


$40. 


$45. 


$50. 




1 


$0.00 


$0.00 


$0.00 


$0. 00 


$0.00 


$0.00 


$0.00 


$0.00 


$0.00 


$0.01 




2 


.00 


.00 


.00 


.00 


.00 


.01 


.01 


.01 


.01 


.01 




3 


.00 


.00 


.00 


.01 


.01 


.01 


.01 


.01 


.01 


.02 




4 


.00 


.00 


.01 


.01 


.01 


.01 


.02 


.02 


.02 


.02 




5 


.00 


.01 


.01 


.01 


.01 


.02 


.02 


.02 


.02 


.03 




6 


.00 


.01 


.01 


.01 


.02 


.02 


.02 


.03 


.03 


.03 




7 


.00 


.01 


.01 


.01 


.02 


.02 


.03 


.03 


.03 


.04 




8 


.00 


.01 


.01 


.02 


.02 


.03 


.03 


.03 


.04 


.04 




9 


.00 


.01 


.01 


.02 


.02 


.Oij 


.03 


.04 


.04 


.05 




10 


.01 


.01 


.02 


.02 


.03 


.03 


.04 


.04 


.05 


.06 




11 


.01 


.01 


.02 


.02 


.03 


.04 


.04 


.05 


.05 


.06 




12 


.01 


.01 


.02 


.03 


.03 


.04 


.05 


.05 


.06 


.07 




13 


.01 


.01 


.02 


.03 


.04 


.04 


.05 


.06 


.06 


.07 




14 


.01 


.02 


.02 


.03 


.01 


.05 


.05 


.06 


.07 


.08 




15 


.01 


.02 


.02 


.03 


.04 


.05 


.06 


.07 


.07 


.08 




16 


.01 


.02 


.03 


.03 


.04 


.05 


.06 


.07 


.08 


.09 




17 


.01 


.02 


.03 


.04 


.05 


.06 


.07 


.07 


.08 


.09 




18 


.01 


.02 


.03 


.04 


.05 


.06 


.07 


.08 


.09 


.10 




19 


.01 


.02 


.03 


.04 


.05 


.06 


.07 


.08 


.09 


.11 




20 


.01 


.02 


.03 


.04 


.05 


.07 


.08 


.09 


.10 


.11 




21 


.01 


.02 


.03 


.05 


.06 


.07 


.08 


.09 


.10 


.12 




22 


.01 


.02 


.04 


.05 


.06 


.07 


.09 


.10 


.11 


.12 




23 


.01 


.03 


.04 


.05 


.06 


.08 


.09 


.10 


.11 


.13 




24 


.01 


.03 


.04 


.05 


.07 


.08 


.09 


.11 


.12 


.13 




25 


.01 


.03 


.04 


.06 


.07 


.08 


.10 


.11 


.12 


.14 




26 


.01 


.03 


.04 


.06 


.07 


.09 


.10 


.11 


.13 


.14 




27 


.01 


.03 


.04 


.06 


.07 


.09 


.10 


.12 


.13 


.15 


. 


28 


.02 


.03 


.05 


.06 


.08 


.09 


.11 


.12 


.14 


.16 




29 


.02 


.03 


.05 


.06 


.08 


.10 


.11 


.13 


.14 


.16 




30 


.02 


.03 


.05 


.07 


.08 


.10 


.12 


.13 


.15 


.17 




2 


.03 


.07 


.10 


.13 


.17 


.20 


.23 


.27 


.30 


.33 




3 


.05 


.10 


.15 


.20 


.25 


.30 


.35 


.40 


.45 


.50 




4 


.07 


.13 


.20 


.27 


.33 


.40 


.46 


.53 


.60 


.67 




5 


.08 


.17 


9fi 


.33 


.42 


.50 


.58 


.67 


.75 


.83 


MONTHS. 


6 
7 

8 


.10 
.12 
.13 


.20 
.23 
.27 


.30 
.35 
.40 


.40 
.47 
.53 


.50 
.58 
.67 


.60 
.70 
.80 


.70 
.82 
.93 


.80 
.93 
1.07 


.90 
1.05 
1.20 


1.00 
1.17 
1.33 




9 


.15 


.30 


.45 


.60 


.75 


.90 


1.05 


1.20 


1.35 


1.50 




10 


.17 


.33 


.50 


.67 


.83 


1.00 


1.17 


1.33 


1.50 


1.67 




11 


.18 


.37 


.55 


.73 


.92 


1.10 


1.28 


1.47 


1.65 


1.83 




12 


.20 


.40 


.60 


.80 


1.00 


1.20 


1.40 


1.60 


1.80 


2.00 



19653 4 



50 



ARMY PAYMASTER'S MANUAL. 

Table of daily rates of pay. 



Days. 


PEK MONTH. 


m 

cents. 


$1. 


$2. 


$3. 


$4. 


$5. 


$0. 


$7. 


$8. 


1 





$0.03 


$0.07 


$0.10 


$0.13 


$0.17 


$0.20 


$0.23 


$0.27 


2 


1 


.07 


.13 


.20 


.27 


.33 


.40 


.47 


.53 


3 


2 


.10 


.20 


.30 


.40 


.50 


.60 


.70 


.80 


4 


2 


.13 


.27 


.40 


.53 


.07 


.80 


.93 


1.07 


5 


2 


.17 


.33 


.50 


.67 


.83 


1.00 


1.17 


1.33 


6 


3 


.20 


.40 


.60 


.80 


1.00 


1.20 


1.40 


1.60 


7 


3 


.23 


.47 


.70 


.93 


1.17 


1.40 


1.63 


1.87 


8 


3 


.27 


.53 


.80 


1.07 


1.23 


1.60 


1.87 


2.13 


9 


4 


.30 


.60 


.90 


1.20 


1.50 


1.80 


2.10 


2.40 


10 


4 


.33 


.67 


1.00 


1.33 


1.67 


2.00 


2.33 


2.67 


11 


5 


.37 


.73 


1.10 


1.47 


1.83 


2.20 


2.57 


2.93 


12 


5 


.40 


.80 


1.20 


1.60 


2.00 


2.40 


2.80 


3.20 


13 


5 


.43 


.87 


1.30 


1.73 


2.17 


2.60 


3.03 


3.47 


14 


6 


.47 


.93 


1.40 


1.87 


2.33 


2.80 


3.27 


3.73 


15 


6 


. 50 1. 00 


1.50 


2.00 


2.50 


3.00 


3.50 


4.00 


16 


7 


. 53 1. 07 


1.60 


2.13 


2.67 


3.20 


3.73 


4.27 


17 


7 


.57 


1.13 


1.70 


2.27 


2.83 


3.40 


3.97 


4.53 


18 


8 


.60 


1.20 


1.80 


2.40 


3.00 


3.60 


4. 20 ; 4. 80 


19 


8 


.63 


1.27 


1.90 


2.53 


3.17 


3.80 


4.43 


5.07 


20 


8 


.67 


1.33 


2.0C 


2.67 


3.33 


4.00 


4.67 


5.33 


21 


9 


.70 


1.40 


2.10 


2.80 


3.50 


4.20 


4.90 


5. GO 


22 


9 


.73 


1.47 


2.20 


2.93 


3.67 


4.40 


5.13 


5.87 


23 


10 


.77 


1.53 


2.30 


3.07 


3.83 


4. GO 


5. 37 


6.13 


24 


10 


.80 


1.60 


2.40 


3.20 


4.00 


4.80 


5.60 


6.40* 


25 


10 


.83 


1.67 


2.50 


3.33 


4.17 


5.00 


5.83 


6.67 


26 


11 


.87 


1.73 


2. 60 


3. 47 4. 33 


5.20 


6.07 


6.93 


27 


11 


.90 


1.80 


2.70 


3. 60 4. 50 


5.40 


6.30 


7.20 


28 


12 


.93 


1.87 


2.80 


3. 73 4. 67 


5.60 


6.53 


7.47 


29 


12 


.97 


1.93 


2.90 


3.87 


4.83 


5.80 


6.77 


7.73 


30 


12* 


1.00 


2.00 


3.00 


4.00 


5.00 


6.00 


7.00 


8.00 



ARMY PAYMASTER'S MANUAL. 

Table of daily rales of p ay Continued. 



51 





PER MONTH. 


Days. 


$8.33. 


$9. 


$10. 


$11. 


$12. 


$13. 


$14. 


$15. 


$16. 


1 


$0.28 


$0.30 


$0.33 


$0.37 


$0.40 


$0.43 


$0.47 


$0.50 


$0.53 


a 


.56 


* 


.67 


.73 


.80 


.87 


.93 


1.00 


1.07 


3 


.83 


.90 


1.00 


1.10 


1.20 


1.30 


1.40 


1.50 


1.60 


4 


1.11 


1.20 


1.33 


1.47 


1.60 


1.73 


1.87 


2.00 


2.13 


5 


1.39 


1.50 


1.67 


1.83 


2.00 


2.17 


2.33 


2.50 


2.67 


6 


1.C7 


1.80 


2.00 


2.20 


2.40 


2.60 


2.80 


3.00 


3.20 


7 


1.94 


2.10 


2.33 


2.57 


2.80 


3.03 


3.27 


3.50 


3.73 


8 


2.22 


2.40 


2.67 


2.93 


3.20 


3.47 


3.73 


4.00 


4.27 


9 


2. 50 2. 70 


3.00 


3.30 


3.60 


3.90 


4.20 


4.50 


4.80 


10 


2. 78 3. 00 


3.33 


3.67 


4.00 


4.33 


4.67 


5.00 


5.33 


11 


3.CG 


3.30 


3.67 


4.03 


4.40 


4.77 


5.13 


5.50 


5.87 


ia 


3.33 


3.60 


4.00 


4.40 


4.80 


5.20 


5.60 


6.00 


6.40 


13 


3. (31 


3.90 


4.33 


4.77 


5.20 


5.63 


6.07 


6.50 


6.93 


14 


3.89 


4.20 


4.67 


5.13 


5.60 


6.07 


6.53 


7 00 


7.47 


15 


4.17 


4.50 


5.00 


5.50 


6.00 


6.50 


7.00 


7.50 


8.00 


16 


4.41 


4.80 


5.33 


5.87 


6.40 


6.93 


7.47 


8.00 


8.53 


17 


4.72 


5.10 


5.67 


6.23 


6.80 


7.37 


7.93 


8.50 


9.07 


IS 


5.00 


5.40 


6.00 


6.60 


7.20 


7.80 


8.40 


9.00 


9.60 


19 


5.28 


5.70 


6.33 


6.97 


7.60 


8.23 


8.87 


9.50 


10.13 


20 


5.56 


6.00 


6.67 


7.33 


8.00 


8.67 


9.33 


10.00 


10.67 


21 


5.83 


6.30 


7.00 


7.70 


8.40 


9.10 


9.80 


10.50 


11.20 


22 


6.11 


6.60 


7.33 


8.07 


8.80 


9.53 


10. 27 


11.00 


11.73 


23 


6.39 


6.90 


7.67 


8.43 


9.20 


9.97 


10.73 


11.50 


12.27 


24 


(5.67 


7.20 


8.00 


8.80 


9.60 


10.40 


11.20 


12.00 


12.80 


25 


6.94 


7.50 


8.33 


9.17 


10.00 


10.83 


11.67 


12.50 


13.33 


26 


7.22 


7.80 


8.67 


9.53 


10.40 


11.27 


12.13 


13.00 


13.87 


27 


7.50 


8.10 


9.00 


9. 90 10. 80 


11.70 


12.60 


13.50 


14.40 


28 


7.78 


8.40 


9.33 10.27 : 11.20 


12.13 


13.07 


14.00 


14.93 


29 


8.06 


8.70 


9. 67 10. 63 


11.60 


12.57 


13.53 


14. 5U 


15.47 


30 


8.33 


9.00 


10. 00 11. 00 


12.00 


13.00 


14.00 


15.00 


16.00 



52 



ARMY PAYMASTER'S MANUAL. 

Table of daily rates of pay Continued. 





PER MONTH. 




$17. 


$18. 


$19. 


$20. 


$21. 


$22. 


$23. 


$24. 


$25. 


1 


$0.57 


$0. 60 


$0.63 


$0.67 


$0.70 


$0.73 


$0.77 


$0.80 


$0.83 


2 


1. 13 


1.20 


1.27 


1.33 


1.40 


1.47 


1.53 


1.60 


J.67 


3 


1.70 


1.80 


1.90 


2.00 


2.10 


2.20 


2.30 


2.40 


2.50 


4 


2.27 


2.40 


2.53 


2.67 


2.80 


2.93 


3.07 


3.20 


3.33 


5 


2.83 


3.00 


3.17 


3.33 


3.50 


3.67 


3.83 


4.00 


4.17 


6 


3.40 


3.60 


3.80 


4.00 


4.20 


4.40 


4.60 


4.80 


5.00 


7 


3.97 


4.20 


4.43 


4.67 


4.90 


5.13 


5.37 


5.60 


5.83 


8 


4.53 


4.80 


5.07 


5.33 


5.60 


5.87 


6.13 


6.40 


6.67 


9 


5.10 


5.40 


5.70 


6.00 


6.30 


6.60 


6.90 


7.20 j 7.50 


10 


5.67 


6.00 


6.33 


6.67 


7.00 


7.33 


7.67 


8.00 


8.33 


11 


6.23 


6.60 


6.97 


7.33 


7.70 


8.07 


8.43 


8.80 


9.17 


12 


6.80 


7.20 


7.60 


8.00 


8.40 


8.80 ! 0.20 


9.00 10.00 


13 


7.37 


7.80 


8.23 


8.67 


9.10 


9.53 


9.97 


10.40 


10.83 


14 


7.93 


8.40 


8.87 


9.33 


9.80 


10.27 


10.73 


11.20 


11.67 


15 


8.50 


9.00 


9.50 


10.00 


10.50 


11.00 


11.50 


12.00 


12.50 


1C 


9.07 


9.60 


10.13 


10.67 


11.20 


11.73 


12.27 


12.80 


13.33 


17 


9.63 


10.20 


10.77 


11.33 


11.90 


12.47 


13.03 


13.60 


14.17 


18 


10.20 


10.80 


11.40 


12.00 


12. 60 


13.20 


13.80 


14.40 


15.00 


10 


10.77 


11.40 


12.03 


12.67 


13.30 


13.93 


14.57 


15. 20 


15.83 


20 


11.33 


12.00 


12.67 


13.33 


14. 00 


14.67 


15.33 


16.00 


10. G7 


21 


11.90 


12.60 


13.30 


14.00 


14.70 


15.40 


16.10 


16.80 


17.50 


22 


12.47 


13.20 


13.93 


14.67 


15.40 


16.13 


16.87 


17.60 


18.33 


23 


13.03 


13.80 


14.57 


15.33 


16.10 


16.87 


17.63 


18.40 


19.17 


24 


13.60 


14.40 


15. 20 


16.00 


16.80 


17.60 


18.40 


19.20 j 20.00 


25 


14.17 


15.00 


15.83 


16.67 


17.50 


18. 33 


19.17 


20.00 20.83 


26 


14.73 


15.60 


16.47 


17.33 


18.20 


19.07 


19.93 


20. 80 ! 21. 67 


27 


15.30 


16.20 


17.10 


18.00 


18.90 


19.80 


20.70 


21.60 : 22.50 


28 


15.87 


16.80 


17.73 


18.67 


19.60 


20.53 


21.47 


22.40 1 23.;i3 


29 


16.43 


17.40 


18.37 


19.33 


20. 30 21. 27 


22.23 


23. 20 i 24. 17 


30 


17.00 


18.00 


19.00 


20.00 


21. 00 22. 00 


23.00 


24. 00 25. 00 



ARMY PAYMASTER'S MANUAL. 

TaWc of daily rates of pay Continued. 



53 





PER MONTH. 


Days. 


$26. 


$27. 


$28. 


$29. 


$30. 


$32. 


$33. 


$34. 


$35. 


1 


$0.87 


$0.90 


$0.93 


$0.97 


$1.00 


$].07 


$1.10 


$1.13 


$1.17 


2 


1.73 


1.80 


1.87 


1.93 


2.00 


2.13 


2.20 


2.27 


2.33 


3 


2.60 


2.70 


2.80 


2.90 


3.00 


3.20 


3.30 


3.40 


3.50 


4 


3.47 


3.60 


3.73 


3.87 


4.00 


4.27 


4.40 


4.53 


4.67 


5 


4.33 


4.50 


4.67 


4.83 


5.00 


5.33 


5.50 


5.67 


5.83 


6 


5.20 


5.40 


5.60 


5.80 


6.00 


6.40 


6.60 


6.80 


7.00 


7 


6.07 


6.30 


6.53 


6.77 


7.00 


7.47 


7.70 


7.93 


8.17 


8 


6.93 


7.20 


7.47 


7.73 


8.00 


8.53 


8.80 


9.07 


!).33 


9 


7.80 


8.10 


8.40 


8.70 


9.00 


9.60 


9.90 


10.20 


10.50 


10 


8.67 


9.00 


9.33 


9.67 


10.00 


10.67 


11.00 


11.33 


11.67 


11 


9.53 


9.90 


10.27 


10.63 


11.00 


11.73 


12.10 


12.47 


12.83 


12 


10.40 


10.80 


11.20 


11.60 


12.00 


12.80 


13.20 


13.60 


14.00 


13 


11.27 


11.70 


12.13 


12.57 


13.00 


13.87 


14.30 


14.73 


15.17 


14 


12. 13 


12.60 


13.07 


13.53 


14.00 


14.93 


15.40 


15.87 


16.33 


15 


13.00 


13.50 


14.00 


14.50 


15.00 


16.00 


16.50 


17.00 


17.50 


1C 


13.87 


14.40 


14.93 


15.47 


16.00 


17.07 


17.60 


18.13 


18.67 


17 


14.73 


15.30 


15.87 


16.43 


17.00 


18.13 


18.70 


19.27 


19.83 


18 


15.60 


16.20 


16.80 


17.40 


18.00 


19.20 


19.80 


20.40 


21.08 


19 


16.47 


17.10 


17.73 


18.37 


19.00 


20.27 


20.90 


21.53 


22.17 


20 


17.33 


18.00 


18.67 


19.33 


20.00 


21.33 


22.00 


22.67 


23.33 


21 


18.20 


18.90 


19.60 


20.30 


21.00 


22.40 


23.10 


23.80 


24.50 


M 


19.07 


19.80 


20.53 


21.27 


22.00 


23.47 


24.20 


24.93 


25.67 


23 


19.93 20.70 


21.47 


22.23 


23.00 


24.53 


25. 30 


26.07 


26.83 


24 


20.80 21.60 


22.40 


23. 20 


24. 00 


25.60 


26.40 


27.20 


28. 00 


25 


21.07 22.50 


23.33 


24.17 


25.00 


26.67 


27. 50 


28.33 


29.17 


26 


22.53 23.40 


24. 27 25. 13 


26.00 


27.73 


28.60 


29.47 


30.33 


27 


23. 40 24. 30 


25. 20 26. 10 


27.00 


28.80 


29.70 


30.60 


31.50 


28 


24. 27 25. 20 


26. 13 27. 07 


28.00 


29.87 


30.80 


31.78 


32.67 


29 


25. 13 20. 10 


27.07 


28.03 


29.00 


30.93 


31.90 


32.87 


33.83 


30 


26. 00 27. 00 


28.00 


29.00 


30.00 


32.00 


33.00 


34.00 


35.00 




i 















ARMY PAYMASTER'S MANUAL. 

Table of daily raies of pay Continued. 





PER MONTH. 




$36. 


$37. 


$38. 


$39. 


$40. 


$41. 


$42. 


$43. 


$45. 


1 


$1.20 


$1.23 


$1.27 


$1.30 


$1.33 


$1.37 


$1.40 


$1.43 


$1.50 


2 


2.40 


2.47 


2.53 


2.60 


2.67 


2.73 


2.80 


2.87 


3.00 


3 


3.60 


3.70 


3.80 


3.90 


4.00 


4.10 


4.20 


4.30 


4.50 


4 


4.80 


4.93 


5.07 


5.20 


5.33 


5.47 


5.60 


5.73 


6.00 


5 


6.00 


6.17 


6.33 


6.50 


6.67 


6.83 


7.00 


7. 17 


7.50 





7.2U 


7.40 


7.60 


7.80 


8.00 


8.20 


8.40 


8.60 


9.00 


7 


8.40 


8. 63 


8.87 


9.10 


9.33 


9.57 


9.80 


10. 03 


10.50 


8 


9.60 


9.87 


10.13 


10.40 


10.67 


10.93 


11.20 


11.47 


12.00 


9 


10.80 


11.10 


11.40 


11.70 


12.00 


12.30 


12.60 


12.90 


13.50 


10 


12.00 


12.33 


12.67 


13.00 


13.33 


13.67 


14.00 


14.33 


15.00 


11 


13.20 


13.57 


13.93 


14.30 


14.67 


15.03 


15.40 


15.77 


16.50 


12 


14.40 


14.80 


15.20 


15.60 


16.00 


16.40 


16.80 


17.20 


18.00 


13 


15.60 


16.03 


16.47 


16.90 


17.33 


17.77 


18.20 


18.63 


19.50 


14 


16.80 


17.27 


17.73 


18.20 


- 18.67 


19.13 


19.60 


20.07 


21.00 


15 


18.00 


18.50 


19.00 


19.50 


20.00 


20.50 


21.00 


21.50 


22.50 


16 


19.20 


19.73 


20.27 


20.80 


21.33 


21.87 


22.40 


22.93 


24.00 


17 


20.40 


20.97 


21.53 


22.10 


22. G7 


23.23 


23.80 


24.37 


25.50 


18 


21.60 


22.20 


22.80 


23.40 


24.00 


24.60 


25.20 


25.80 


27.00 


19 


22.80 


23.43 


24.07 


24.70 


25. 33 


25.97 


26.60 


27.23 


28.50 


20 


24.00 


24.67 


25.33 


26.00 


26.67 


27.33 


28.00 


28.67 


30.00 


21 


25.20 


25.90 


26.60 


27.30 


28.00 


28.70 


29.40 


30.10 


31.50 


22 


26.40 


27.13 


27.87 


28.60 


29.33 


30. 07 


30.80 


31.53 


33.00 


23 


27.60 


28.37 


29. 13 


29.90 


30.67 


31.43 


32.20 


32.97 


34.50 


24 


28.80 


29.60 


30.40 


31.' 20 


32.00 


32. 80 


33.60 


34.40 


36.00 


25 


30.00 


30.83 


31. 67 


32.50 


33.33 


34.17 


35.00 


35.83 


37.50 


26 


31.20 


32.07 


32.93 


33.80 


34.67 


35.53 


36.40 


37.27 


39.00 


27 


32.40 


33.30 


34.20 


35.10 


36.00 


36. 90 


37.80 


38. 70 


40. 50 


28 


33.60 


34.53 


35.47 


36.40 


37.33 


38.27 


39.20 


40.13 


42.00 


29 


34.80 


35. 77 


H6.73 


37.70 


38.67 


39.63 


40.60 


41.57 


43.50 


30 


36.00 


37.00 


38.00 


39.00 


40.00 


41.00 


42.00 


43. 00 


45.00 



ARMY PAYMASTERS MANUAL. 

Taltlc of daily rales of pay Continued. 



55 





PER MONTH. 


Days. 
$50. $60. 


$62. 


$63. 


$04. 


$65. 


$70. 


$75. 


$100. 


1 


$1.67 


$2.00 


$2.07 


$2.10 


$2.13 


$2.17 


$2.33 


$2.50 


$3.33 


a 


3.33 


4.00 


4.13 


4.20 


4.27 


4.33 


4.67 


5.00 


6.67 


3 


5.00 


6.00 


6.20 


6.30 


6.40 


6.50 


7.00 


7.50 


10.00 


4 


G.C7 


8.00 


8.27 


8.4(1 


8.53 


8.67 


9.33 


10.00 


13.33 


5 


8.33 


10.00 


10. 33 


10.50 


10.67 


10.83 


11.67 


12.50 


16. 67 


6 


10.00 


12.00 


12.40 


12.60 


12.80 


13.00 


14.00 


15.00 


20.00 


7 


11.67 


14.00 


14.47 


14.70 


14.93 


15.17 


16.33 


17.50 


23.33 


8 


13.33 


16.00 


16.53 


16.80 


17.07 


17.33 


18.-67 


20.00 


26.67 


9 


15.00 


18.00 


18.60 


18.90 


19.20 


19.50 


21.00 


22. 50 


30.00 


10 


16. 67 


20.00 


20.67 


21.00 


21.33 


21.67 


23.33 


25.00 


33.33 


11 


18.33 


22.00 


22.73 


23.10 


23.47 


23.83 


25.67 


27.50 


36.67 


12 


20.00 


24.00 


24.80 


25.20 


25.60 


26.00 


28.00 


30.00 


40. 00 


13 


21. C7 


26.00 


26.87 


27.30 


27.73 


28.17 


30.33 


32.50 


43.33 


14 


23. 33 


28. 00 


28. 93 


29.40 


29.87 


30.33 


32.67 


35.00 


46.67 


15 


25.00 


30.00 


31.00 


31.50 


32.00 


32.50 


35.00 


37.50 


50.00 






















1G 


26.07 


32.00 


33.07 


33.60 


34.13 


34.67 


37.33 


40.00 


53.33 


17 


28.33 


34.00 


35.13 


35.70 


36.27 


36.83 


39.67 


42.50 


56.67 


18 


30.00 


36.00 


37. 20 


37.80 


38.40 


39.00 


42.00 


45.00 


60.00 


19 


31.67 


38.00 


39.27 


39.90 


40.53 


41.17 


44.33 


47.50 


63.33 


20 


33.33 


40.00 


41.33 


42.00 


42.67 


43.33 


46.67 


50.00 


66.67 


21 


35.00 


42.00 


43.40 


44.10 


44.80 


45.50 


49.00 


52.50 


70.00 


22 i 30. 07 


44.00 


45.47 


46.20 


46. 93 


47.67 


51.33 


55. 00 


73.33 


23 


33.33 


46.00 


47.53 


48.30 


49.07 


49.83 


53.67 


57.50 


76.67 


24 


40.00 


48.00 


49.60 


50.40 


51.20 


52.00 


56.00 


60.00 


80.00 


25 


41.67 


50.00 


51.67 


52.50 


53.33 


51.17 


58.33 


62.50 


83.33 


86 


43.33 


52.00 


53.73 


54.60 


55.47 


56.33 


60.67 


65.00 


86.67 


27 


45.00 


54.00 


55.80 


56.70 


57.60 


58.50 


63. 00 


67.50 


90.00 


28 


46.67 


56.00 


57.87 


58.80 


59.73 


60.67 


65. 33 


70.00 


93.33 


29 


48.33 


58.00 


59.93 


60.90 


61.87 


62.83 


67.67 


72.50 


96.67 


30 


50.00 


60.00 


62.00 


63.00 


64.00 


65.00 


70.00 


75.00 


100. 00 



INDEX. 



[NOTE. Compound titles or subjects are entered under the first word of the combinatior.] 

Absence Paragraph. 

Paymaster-General may grant 7 

Monthly report to show, of paymasters 16 

From station at end of month 38 

On detached service .- 69 

Change of address on 71 

On temporary duty 163 

Change of station during 164,342 

Without leave, forfeitures 192 

Of less than ten days 192 

one day 192 

Pay during 256-270 

For sickness or wounds 258 

Data on pay accounts 259 

Computation of, on leave 259 

cumulative leave 260,261,262 

leave year June 20 261 

Leave data from A/G. O 262 

Temporary duty while on 263, 340 

Delays on leaves of 264 

returning to duty 264 

Authorized delay, as leave 264 

Pay on graduating leave 265 

Graduating leave can not he delayed 266 

Vacations of professors of Military Academy 267 

Interrupted by witness service 268 

In prior muster period " 301 

Orders to station from 338 

Conducting recruits from 339 

Arrest of soldier on furlough 295 

Three mouths, without authority 386 

After order to change station 342 

relief from station 373 

Stoppages for, includes cloth ing 389,390 

Status of veterinary surgeons 417 

Absentees 

Changes in address of 71 

Status of aids on leave 136-138 

paymasters' clerks 145 

Commutation of quarters of 162 

Status of, sick 175 

deserters 186-196 

Transportation of, without leave 187 

Forfeitures of. deserters .' 190-191 

Payment of, officers 227 

resigned 237 

Under civil restraint 257 

Pay of, receipted for 282 

from muster 299 

Accounts- 
Bond not surrendered on settlement of 21 

Limit of rendition of 33, 101 

Of public moneys required 53 

To agree with appropriations 53 

Penalty for nonrendition 53 

Report of condition, to Secretary of Treasury 54 

Money balance on closing 56 

Statement of differences in 58 

Rendition before 10th of month 101 

Vouchers mailed separate from 101 

original, must go with 102 

when copies are accepted 102 

number stated on 105 

Papers, etc., supporting 103 

Certificate of correctness of 106 

Money, fractions in 108 

amounts expressed in terms 108-109 

57 



58 INDEX. 

Accounts Continued. Paragraph. 

.Receipt on, to show date of check 109 

Signature to agree with name 114 

Money, administrative examination of 1 '24- 1315 

To be examined within twenty days 124 

Suspensions in, reported to office 124 

to give voucher _ 124 

preliminary examinations 129 

revision examinations 129 

collection of 1 . . 130 

Special rendition of 126 

Closed on renewal of bond 127 

change of station j 127 

absence over ten days 127 

Officers delinquent in 1 382 

Accounts Current 

Certificate of deposit, data on 88 

will not be filed with 88 

Appropriation to be noted on 98 

To be made in duplicate 100 

Form, furnished by Chief of Bureau 100 

Money transactions to appear on ] 04 

Im r oices of funds, filed with 110 

Correction of errors in 1 24 

To cover monthly periods 127 

For intermediates 127 

To show receipts and expenditures 128 

balance due United States deposited 128 

" Requisition " numbers .' 128 

suspensions reported 131 

credit for suspensions removed 131 

Transfers on, to correct appropriations 132 

Abstracts of deposits to accompany 184 

Address 

Of officers in letters 66 

Actual rank in 68 

Changes of, on leave 71 

Advances- 
Public moneys, to whom 22 

For service, distant stations 23 

priv 
Aflld.ivit- 

Of surety on bond 19 

On loss of check 74 

deposit book 1 80 

witness account '. 423 

Aids-dc-Camp 

Of lieutenant-general 134 

major-general 135 

brigadier-general 1 35 

On leave with chief 136-138 

Commencement of pay 137 

Appointed while on leave 138 

On brevet appointments 139 

Aliens- 
No pay on discharge as 294 

Appointments 

Of paymasters' clerks .146 

messengers 146 

Data of, noncommissioned officers on rolls 225 

Pay from acceptance of 235 

From Army to Volunteers 242 

Increased pay from acceptance 243 

Of noncommissioned officer, when of etfect 293 

temporary 293 

for Indian scouts 329 

No mileage on first 

reappointment 346 

Appropriations 

Supply of funds of proper 14 

to show 

Payment in excess , .' . . 24 

Transfer of differences prohibited 

Designation of, on certificate of deposit 89-93 

Credited on certificate of deposit, to show nature 

To be noted on account, abstract, etc 99 

Designation of, in invoices and receipts 

for credit on payments made 133 

For fees of civil officers 117 

Correction of transfers of 132 

Credit for clothing due, etc 154 

deposits repaid 184 

Ariest 

Commutation of quarters of officers in 174 

Deserter, reward 

cost of, etc 187 

Of soldier on furlough 295 



INDEX. 59 

Assignments Paragraph. 

Of clai ms, payment prohibited 122 

Payment to original payee only 123 

Of pay accounts and liual statements 123 

( )verpayment on assigned accounts 270 

Awaiting 

Orders, commutation of quarters on 166 

Trial, soldier 189, 290 

after expiration of service 290 

Verdict 193,290 

Baggage 

Transportation charges for 331, 351 

Rands. (See MUSICIANS.) 

Baiiks- 

As depositories for paymasters 25 

Board* of Survey 

To settle affairs of decedents 63 

Bond* 

Of disbursing officers 17, 21 

All officers of Pay Department to give 17 

Penalty in, named by Secretary of War 17 

may be increased .'. 17 

Verification of ability of 18 

Sureties bound jointly and severally 19 

for double amount of 19 

residence on 19 

Instructions for preparation of .* 20 

Not surrendered 21 

balances and suspensions on renewal of 56 

Suspensions on old, dropped from lieu 56 

For issue of duplicate checks 74 

Brevets 

Aids for, general officers 139 

No increase of pay for 249 

Bribes- 
Penalty for accepting 52 

Cadets 

Service for increased pay 240 

retirement 245 

credit during suspension 248 

Pay on graduating leave 267 

Payment of, how made 271 

<Jash book- 
To be kept by paymasters ... 125 

Certificates of Deposit 

For every deposit of public money 84 

Given ic duplicate 84 

Data required on 84, 85, 90-96 

Data on, stated on account current 88 

Disposal of original 85, 89 

Verification of, by depositors 85 

bureau 89 

On account of other bureaus 86 

Not tiled with account current 88 

To be recorded 89 

Designation of appropriation on 89, 83 

credit for amount on 91 

For personal credit 91 

No letters of transmittal for 92 

Space for data 93 

Character of credit to be given . 93 

Indorsement on 93 

Correction of imperfect 94 

Ccrti ficates JE rroiicous 

Payments on, disallowed 121 

Certificates of JHerit 

Additional pay for 318 

included in forfeitures 319,392,393 

travel pay 319 

Certificates of Noii indebted ness 

Required on final payments 236 

Certificates of Service 

By paymasters' clerks 143 

For mounted pay 229 

Of veterinary surgeons 415 

Of acting assistant surgeons 244 

Checks 

Reports of outstanding 

three years 77 

on account change of station 

annual 36 

For transfer of funds 31 

No allowance for collection of 44 

funds for payment of 57 

In favor "bearer," under $20 72 

To be drawn to order or bearer 72 

iu favor of payee by name 72 



60 , INDEX. 

Checks Continued. Paragraph. 

Must show ' ' object " 73 

Duplicates for $2,500 and under 74 

rule for issue 74 

Of inactive distributing officers 75 

Payment within three years 76 

Out three years covered into Treasury 78 

paid on Treasury settlement - 79 

Official, only used for payments 81 

Mutilated or canceled 82 

Balances for, outstanding 83 

Not to issue until execution of voucher 109 

Data of, on voucher Ill 

Paymasters will keep check, stubs 125 

On transfer of balances 127 

Payment of soldiers by 273 

Designation of depository for 275 

To be drawn on depository designated 276 

By express for payments 276, 277, 278 

Distribution of, for payments 278 

Correction of errors in 279 

Indorsement of certified 280 

For absentees, held by company commanders 282 

Of deserters and decedents 284 

Iden tification of payee 395 

Check Bopks 

Issued from Treasury direct 80 

On depositories, issued by Chief of Bureau 81 

unused 81 

record of 81 

Chiefs of Bureaus 

To regulate supply of funds 6 

Authority to grant leaves 7 

To examine sufficiency of bond 18 

And incomplete certificates of deposit 94 

Duty of, remitting funds 98 

Forms furnished by 100 

Examination of accounts by 124 

To notify officers of suspensions 124 

And delinquent officers 382 

Chief Paymasters- 
Payments by 8 

Responsible for payment of troops 9, 13 

Estimate of funds by 10, 34 

Accumulation of funds 10 

Estimates by, due by 15th of month 12 

To procure funds in season 13 

distribute funds as needed 13 

instruct subordinate paymasters 13 

supply proper funds 14 

Forwarding communications of subordinates 15 

Decision ot matters in their jurisdiction 15 

Data in monthly reports of 16 

Monthly reports, pay operations 

To verify balances for checks 83 

Copies of accounts for 12<3 

May call for rendition of account 1 26 

Control clerks of paymasters on leave 145 

List of payees of commutation of quarters for 172 

To have notice of transfer of accounts 228 

be notified of failure in payment 272 

Pays on descriptive lists 287 

Designates paymasters for retired men 309 

Pays mileage accounts 332 

Claims- 
Officers or clerks shall not purchase, against United States 40 

Transfer and assignment of 122, 123 

Paymasters' clerks can not handle 141 

assist in collection of 141 

Clerks. (See also PAYMASTERS' CLERKS) 

Of disbursing officers shall not buy claims 

Disbursing officer reducing pay of 49 

Can not be interested in accounts or claims 

At headquarters of Army and departments 147 

Clothing- 
Allowance for, published in orders 148 

first year 

sergeant of ordnance 157 

band, West Point '159 

sergeants and musicians 160 

retired men 308 

Account settled semiannually 

credit for balance due soldier on 

discharge 150 

transfer 150 

of deserter 151 

returned 152 

Charges on rolls, due United States 

v alues in words and figures 150 




INDEX JfCTNIVF 61 



Clothing-Continued. Paragraph. 

Balance due deserter 77?sss=5===s*rr77 151 

Due United States by deserter 151 

Credit, can not offset dues of deserter 153 

Appropriation, credit for, on final statements 154 

Stoppages for overdrawn - 155 

Fatigue, of convicts 156 

For service beyond term 158 

Stoppage for absence, includes 390, 3<J2 

Collections 

By ]>u blic officers 37 

Certificates of deposit for, for other bureaus 

By paymasters 87 

For discharge-purchase on final statements 219 

Receipt for, by paymasters 381 

r lo be reported by paymasters 

show name of officer and A r oucher '---^ 

For damages by troops 393 

tailor and shoemaker 403 

credit sales of subsistence 405 

College Detail- 
Commutation of quarters for officers 170 

Commutation of Quarters. (See QUARTERS, COMMUTATION OF.) 
Company Commanders 

To keep deposit record 176 

report deposits to Paymaster-General 176 

men transferred or deserted 176 

note desertion data on rolls 195 

give final statements on discharge 198,204 

give notification of discharge 202 

witness payment on rolls 223,281,288 

forward muster and pay rolls signed 274 

designate officer to distribute pay 278 

Mav cert if v indorsements on checks 280 

To hold checks of absentees 282 

attend at pay table 288 

Temporary appointment of noncommissioned officers by 293 

Can not withhold pay 298 

Company funds 

No stoppage of pay for 304 

Computations 

Of clothing, etc., of deserter 151,152 

pay. Service after expiration of term 158 

time for service 118 

Confinement 

By civil authority-pay 257,303 

Discharge from, without conviction 303 

Beyond term. Forfeitures 322 

legal limit 402 

Commencement of sentence of 407 

Gratuity on release from - 411 

Congress 

Tra vel to attend committee of 347 

Contingent Expenses 

Returns of 70 

Correspondence. (See also LETTERS) 

Action, chief paymasters forwarding 15 

Letters to cover one subject 65 

of transmittal 65 

none for certificate of deposit 92 

Use of proper names in 65 

Post-office address in 66 

Signatures by pen only 67 

to be plain and legible 67 

Only title of actual rank allowed 68 

Courts, etc. 

Reporters for general courts-martial, only , 376, 377 

Government employees on, service 378 

Pay of interpreters for 379 

Promulgation of sentence of 406 

Currency- 
Payments by express 273 

distribution 278 

errors in 278 

envelopes 273 

to troops in field , 285 

By express to post commanders 276, 277, 278 

escort for 277 

receipt for 277 

Vantages 

Stoppages for, by troops 393 

Debts- 
Deposits not liable for 183 

Deceased Officers- 
Public money or property of 63 

Settlements of accounts of 119 

Deceased Soldiers- 
Separate receipts for moneys of 62 

Settlement of final accounts of 119 



62 INDEX. 

Deceased Soldiers Continued. Paragraph. 

Deposit account of 182 

Death after signing rolls 282 

Balances due settled at Treasury 300 

Decisions 

By chief paymasters in eligible cases . 15 

Delays- 
In depositing funds "55 

check reports 58 

reports of station changes 69 

change of address 71 

rendition of accounts .- 101 

Awaiting trial ] 89 

discharge 215 

In obeying orders L'(>4 

Returning to duty from leave 264 

A uthorized, as leave ." L'66 

None in leaves of graduates 266 

Deposition 

Of witness, fees and expenses 426-427 

Depositaries 

Signatures of disbursing officers for 42 

Receipts of, for public moneys 43 

Depositories, Public- 
Lists of, for paymasters 25 

Division of deposits between 26 

Deposits proportioned to security 26 

Transfer of funds between, through Treasury 26 

Designation of, by post commanders 275 

Deposits (Enlisted itlenj - 

Record of 4 

General instructions 176-1 85 

Record of, by company commanders 176 

Report of, by company commanders 176 

men transferred, etc 176 

Entries on final statements 177, 182 

Stated in words and figures ] 77 

Forfeitures of, on final statements 177 

Payable only on final statements 179 

Not settled on final statements 179 

Must be settled on discharge ] 80 

Interest on 181 

Five dollars the minimum amount for interest 181 

Account, decedents 182 

Included in "effects" 182 

Forfeited by desertion 183 

Not forfeited bv sentence 183 

liable for debt 183 

Abstract of, with accounts 184 

Carried to pay of Army 184 

Paid, etc., under pay of Army 184 

During fraudulent enlistment 185 

On payment by express 284 

Retained pay treated as 324 

Deposit Books- 
Filed with voucher for settlement 177 

Affidavit on loss of 178 

Possession of, on delivery of final statements 179 

Deposits, Funds 

With Treasury, when practicable 6 

Division of, between depositories 26 

Of moneys of different bureaus 27 

No delay in, public funds 28 

Receipts for, with depositaries , 43 

Descriptive List 

Clothing dues on 150 

Deposit record on 176 

For men retired 307,309 

Payments noted on 309 

Deserters- 
Clothing to date of desertion 151 

balances on muster and pay rolls 151 

computation of 151 . 152 

allowances of returned 152 

credits can not offset debts 153 

Forfeit deposits and interest 177,183 

pay during desertion 191 

due at desertion 194 

retained pay 321 

Forfeitures on enlistment of 381 

Reward of $10 for apprehension of 184 

expenses, etc., charged against 187 

none on nonconviction 188 

Not chargeable with transportation of witnesses 187 

paid awaiting trial 189 

To make good time lost 190, 191 

When again in service 190 

Enlisting while in desertion 190 

Authority competent to restore 191 



INDEX. 63 

Deserters Continued. Paragraph. 

Restoration no relief from penalty 191 

To refund costs 191 

Not so reported under ten days 192 

paid till desertion is settled 193 

pending settlement United States dues 195 

Pay for service in former enlistment 196 

Desertion 

Befondment of costs of 191 

Date of commencement of 192 

on rolls 195 

While refunding erroneous payment 394 

Detached Service 

Application of term 69 

Detail of staff officers on 252 

Disbursements - 

In kind of funds received - 45 

No extra pay lor making < 48 

Receipts larger than 51 

From private funds 59 

Disbursing Officers. (See also PAYMASTERS.) 
Discharge 

Appropriation credit for payments on 133 

Causes entitling to 197 

noted on final statements 198 

Authority competent to order ] 97 

On certificate of disability 198 

Of effect last day of service 199 

Purchase, conditions 200, 21 9 

allowed but once 200 

price of 200 

computation of service for 200 

no travel allowance on 201, 366 

collections for 219 

Notification, preparation of 202 

no blanks for 1 202 

in handwriting of officer 202 

Transportation on, to reach paymaster 203 

Pay on, on final statements * 204 

both dates inclusive 205 

Computation of travel allowances on 207 

For minority 208 

fraud, forfeitures 208,321 

Ilecruit for disability 209 

fraud ...' 209 

Transfer of final statements on 210 

Beyond expiration of term 214 

Certificate lost, settlement by auditor 215 

payment delayed six mouths 217 

Payment on, by army paymaster 287 

By favor, no travel allowances 217 

A"S alien, no travel allowances 294 

For promotion, no travel allowances 365 

transfer, no travel allowances 367 

By civil process, no travel allowances 371 

option, no travel allowances 373 

misconduct, allowance* 374, 375 

Postponement of date by reviewing officer 412 

Dismissed Officers 

Payment of 239 

Distances- 
Compiled by Paymaster-General 5 

Double Payments 

Paymaster-General to report to Adjutant-General 3, 255 

fleets, Decedent's - - 

Disposal of 63 

Receipts from sale of 62 

Deposits to appear as 182 

Employee. (See CLERKS, etc.) 
Engineer Officers 

Commutation of quarters for 169 

Mileage of, on public works 345 

Enlistment 

Of soldier in desertion 190 

Term of Indian scouts 328 

From desertion, forfeitures 391 

Escort 

For currency by express 279 

Estimates 

To show, of depository of funds 

Periodical, by chief paymasters 10 

Designation of amounts for each depository 11 

Due on 15th of month 

Data for changes in amounts 12 

Required monthly 34 

Examination Money Accounts 

Suspensions made on 

collected on 130 

appear on account current 131 



64 INDEX. 

Extra Pay and Allowances Paragraph. 

Must be specially authorized e 48 

For reenlistmeut 313 ] 317 

continuous service 313^ 317 

certificate of merit \ ' 3jg 

Included in forfeitures 1 319 

None for court service of Government omplovee '. 378 

Fees 

Of civilians administering oaths 117 

For deposition of \v itness 426 

Of witness declining to testify .' 429 

summary court 430 

Final Statements 

Money amounts on, in words and figures 116 

Erroneous payments on 121 

Accounts not to be reopened 220 

Payment on, to assignee 123 

Clothing dues on 152. 154 

appropriation credit ! 154 

Deposits credited on 177 

forfeited on 177 

and delivery of 178 

payable to paymasters only on 179 

unpaid on 179 

Furnished by company commanders 198 

"When not furnished 198 

Disability for discharge shown 198 

Price of discharge purchase on 200 

Collection of discharge purchase on 2 L9 

Notification of discharge by officer giving 202 

Transportation furnished on 203 

To be prepared in duplicate 204 

Identification of payees 204. 211,213 

Payment indorsed on, by Paymaster 205 

Loss of, reported to Paymaster-General 206 

None on discharge as minor 208 

Transfer valid only after discharge 210 

to be witnessed 210 

Notation of travel allowances on 212, 218 

Of men retired 307 

Forfeiture of retained pay noted on 321 

Credit for retained pay noted on 323 

Payment refused on faulty 326 

Forfeitures 

Deposits, by desertion 179, 183 

on fraudulent enlistment 185 

no, on fraudulent enlistment 185 

Of interest on deposits 183 

pay by deserters 191 

Absence without leave .' 192 

Of all pay at desertion 194 

On discharge for fraud 208 

Of travel allowances 201 , 208, 212, 218 

For absence in former muster i 301 

Reenlistmeiit pay r 313, 319 

Additional pay on certificate of merit 319 

Ketained pay, causes 321 

noted on rolls and final statements 321 

Officer dropped from rolls 386 

None on suspension from rank 398 

On enlistment from desertion 391 

Additional pay in court-martial sentence 392 

Exceeding legal limit 402 

Monthly, of pay 409 

Pay accrued prior to sentence 409 

Operation of remission of 410 

Fraud 

In enlistment, minors 208 

recruits 209 

Funds. (See also PUBLIC MONEYS) 

Supply, distribution and accounting for 2 

limited to needs for brief period 6 

of proper appropriations by chief paymasters 14 

tinder each appropriation, report of 98 

Deposited with Treasurer when practicable 6 

Places of deposit for, on estimates 6 

Accumulation of, with paymasters or deposit ries 10 

Designation of amounts for each depositary 11 

Estimates due on 15th of month 12 

notation of changes in 12 

monthly, by chief paymasters 34 

( 'hief paymasters to procure, in season 

distribute, as needed 

Paymasters to give bonds for 17 

Advanced to disbursing officers only 

Transfers between depositories 26 

public, rule 31 

pf appropriations forbidden 32 



INDEX. 65 

Fund*. (See also PUBLIC MONEYS) Continued. Paragraph. 

Receipts for, with depositories 43 

and deposit of 84-97 

No exchange of, received 45 

Traffic in, or debts of United States 47 

A ccount of, received 53 

Deposit and safe-keeping of 55 

Order to turn over, includes what 56 

Exhausted before presentation of check 57 

Private, for disbursement 59 

For checks outstanding three years 78 

Designation of credit for, on certificate of deposit 91 

Official credit and personal credit for 97 

Definition personal credit for 97 

Transfer and ref undments of, on accounts current 104 

of all 127 

credit sales, subsistence 405 

Amounts expressed in terms 108 

Data on voucher for, disbursed 107, 109 

Collection of, for other bureaus 80 

Invoice receipts for 110 

Checks for transfer of balances 127 

Gambling or Betting 

Of disbursing officer, penalty, etc 41 

Graduate* Military Academy 

Full pay from graduation 265 

on graduating leave 265 

Leave of, no postponement 206 

Gratuity of Congress 

Not liable for any stoppage 414 

On release from confinement 411 

Howpital Service 

Acting steward paid from detail 29G 

traveling allowance 369 

Matrons' pay 297 

Female nurses 297 

Ration for matron and nurse 297 

Identification 

Of payees of accounts 113 

on final statements 204, 211,213 

by telegraph 211 

of check 395 

Indians- 
Agents have no mounted pay 230 

Journeys to witness issues to 351 

Scouts, enlistment of 327, 328 

for three years 328 

paid as cavalry 328 

noncommissioned officers for 329 

retained pay 330 

reenlistment pay 330 

no dues for Soldiers' Home 330 

farriers and blacksmiths for 331 

Instructions- 
Preparation of bond 20 

muster and pay rolls 221 

Insurance 

None for public money or property 44 

Interest 

On deposits, rates and terms 181 

minimum $5 181 

forfeited by desertion 183 

exempt from debt, etc 183 

paid from pay of Army 184 

retained pay 1 323, 325 

none prior to 1890 324 

computation 325,326 

Interpreter- 
Pay and payments 379 

Invoices (of fund.*) 

Transferred, sent receiving officer 31 

Data required on 110 

Filed with account current 110 

Cbeck data, to be noted on Ill 

Journeys 

Order for, to issue before 334, 350 

will not prescribe routes 335 

with voucher 336 

heyond limits of command 354 

no mileage on amended 349 

Mileage on, conducting recruits 339 

To witness issue of annuity goods 351 

Under State authority 360 

Of civilian witnesses 420,421,422 

Return, of witnesses 422 

betters (official). (See also CORRESPONDENCE) 

To embrace one subject only 65 

Of transmittal and character 65 

19053 5 



66 INDEX. 

Letters (official). (See also CORRESPONDENCE) Continued. Paragraph. 

Proper names in 65 

Post-office address in 06 

To be signed with pen 67 

Legibility of signatures to 67 

Rank and corps with signatures 67 

Title of actual rank only 68 

Longevities. (See SERVICE.) 
Marine Corps 

Enlistments from, in Army 316 

Uledal of Honor- 
No extra pay for 3]9 

Messengers to Paymasters 

Appointed by Secretary of War 146 

Mileage. (See also TRAVEL ALLOWANCES.) 
Mileage Accounts 

Paid by Chief Paymaster where journey ends 333 

Authority for suspensions on 348 

mileage Allowance 

Of four cents per mile 832 

For travel without troops 332 

Orders for journeys to cover 334 

When allowed by route traveled 337 

On order to station from leave 338 

Conducting recruits from leave 339 

On temporary duty from leave 340 

change of station on leave 341 

Jeave under orders to change station 342 

after " relief" 343 

duty on public works 344 

Appropriations for engineer officers 345 

None on first appointment 346 

reappoiutment 346 

transfer on request 346 

amended orders 349 

order after journey 350 

in advance of travel 357 

for traveling with troops 359 

over bond -aided "roads" 332 

Attending committees of Congress 347 

Specifications in order carrying 348 

On journey to witness annuity issues 351 

through Canadian territory 355 

impracticable 356 

under State authority 360 

military Academy 

Clothing allowance of band 159 

Pay of professors of, on vacation 267 

Payment of cadets 271 

minors 

Discharged for fraud 208 

money Vouchers. (See VOUCHERS.) 
mounted Pay- 
Officers eligible for 229 

Certificate as to service for 229 

Of Indian agents 230 

infantry companies 231 

Data for, on rolls 232 

musicians 

Clothing allowances 159-160 

Of West Point band 159 

Allowances of. retired 308 

musters 

Of men on detached duty 222 

Correction of rolls after' 224 

No payment to absentees from 299 

Disqualification at, bars payment 299 

muster and Pay Rolls- 
Clothing charges on, due United States 149 

balances of deserters on 151, 153 

Desertion data on 195 

No settlement on, till United States dues are paid 195 

Preparation of , 221 

Separate for detachments 222 

Calculations by paymasters 223 

Name of paymaster to appear on 223 

Correction retained 224 

Appointment data of noncommissioned officers on 225 

Data on, for mounted service 232 

By mail to paymaster 274 

Held for correction of check 279 

Death after signing 282 

Dues of decedents and deserters on 282 

Receipt on 288 

for property damages 393 

Notation of erroneous payment on 289 

on for reeulistment pay 315 

continuous service 315 

forfeiture retained pay 321 



INDEX. 67 

blaster mid Pay Rolls Continued. Paragraph. 

Order for stoppage on 380 

For indebtedness of recruits on 398 

Charges on, for transportation and subsistence 404-405 

Names, Proper 

In correspondence on personal account 65 

Noncommissioned Officer 

Appointment data on rolls 225 

Of posts, paid on descriptive lists 287 

Date of appointments 293 

Temporary appointment of .*. 293 

Appointment of, for Indian scouts 329 

Oaths- 
Fees for administering 117 

On final vouchers 236 

Administration of, in Army 428 

Officers 

Title and actual rank 68 

Must certify his account or voucher 106 

Awaiting orders - 166 

Of engineers, commutation of quarters for 169 

Assistant in Ordnance Bureau 250 

On college duty 170 

Not entitled to commutation of quarters 173 

In arrest attending trial 1 74 

On sick leave 175 

Payment of, monthly 226 

Eligible for mounted pay - 229 

Delinquent in finances or accounts 383 

Dropped from rolls, Army 386 

Orders, etc., 

Not copied by paymasters for officers 64 

Title and rank in 68 

For station changes of paymasters 69 

Papers, etc., supporting vouchers 103 

Written, for payment of money 120 

For payment of money filed with voucher 120 

commutation of quarters 167 

mounted pay 230,231 

travel requirements , 334, 348 

To issue before journey 334 

No issue of, after journey 350 

For travel beyond command 354 

Delay in obeying 264 

Will not prescribe line of travel 335 

Original, to go with voucher 336 

Amended, carries no mileage - 349 

Changing station beyond command 354 

Specific, for payment of troops 361 

Data in, for transportation 404 

Ordnance 

Clothing allowance for sergeants of 157 

Men discharged by favor 217 

Pay of principal assistant of 250 

O verpaymciits 

Deduction of, from next payment ". 270 

assigned accounts 270 

Not lost by subsequent desertion 394 

Pay- 
Advance of, on distant station 23 

Operations, monthly report of 

Data for, by day or month 107 

Status of aid on leave 136- 138 

Of aid from date of report for duty 137 

appointed on leave 138 

Clerks and messengers at department headquarters 147 

Officers on sick leave 175 

Forfeiture for unauthorized absence 192 

of, by deserter 194 

for three months' absence 386 

none, on suspension from rank 287 

Of deserter, in former enlistment 196 

For day of entry and discharge from service 205 

None on discharge as minor 208 

alien 294 

On retention in service beyond term > 214 

Mounted. (See MOUNTED PAY.) 

Of acting commissaries of subsistence 233 

Disallowed for two staff appointments 234 

From acceptance of new appointment 235 

vacancy, on promotion 2<!5 

Officers', resigned 237 

retired 238 

dismissed 239 

For length of service. (See SERVICE PAY.) 

day of commencement and expiration of service 241 

On appointment in volunteers, from Army 242 

No increase, for brevet service 249 

Of assistant in Ordnance Bureau ... 250 



68 INDEX. 

Pay Continued. Paragraph. 

V ouchers for full months only 251 

Of regimental staff officers detailed 252 

cpmmenceinen t of pay 253 

till relieved ". 254 

Law for, during absence .- 256 

Absent under civil restraint 257 

for sickness or wound - 253 

Full, on leave ""." 200 

data for 262 

cadet from graduation 265 

on graduating leave 265 

professors of Military Academy on vacation 267 

Authority for stoppage of 269 

Sent iu en velopes 273-275 

In time of war 283 

Absentees receipted for on rolls 282 

Declined after signing rolls 283 

Waiting trial after expiration of service 291 

No settlement of, on rolls till balance is due 292 

Status, under arrest on furlough 295 

Acting hospital steward 296 

Hospital matrons 297 

female nurses 297 

No stoppage of, as a proven tative 298 

In confinement, no conviction 303 

Not liable for company fund 304 

Retired enlisted men 308 

Active, to include day of retirement 310 

For reenlistment. (See REENLISTMENT PAY.) 

continuous service 315 

reporters 377 

Of interpreters 379 

Stoppage, on order of Secretary of War 384 

causes for 384 

approval of, by Secretary of War 385 

includes all salary, etc 387 

for debts in old enlistment 397 

Not liable to attachment, etc 396 

Accrued prior to sentence 409 

Remission of forfeiture of 410 

Of veterinary surgeon 416 

on leave 417 

Civilian witnesses in Government employ 420 

not in Government employ 421 

Of acting assistant surgeons 244 

Pay Account* 

May be paid to assignee 123 

No payment on, till due 226 

transfer of, till due 228 

Notification of transfer of 228 

Authority for mounted pay on 232 

To show absence, data 259 

Deduction of overpayment from 270 

For enlisted men retired 311 

Pay, Additional 

Of aid-de-camp .' 137, 138 

acting commissaries of subsistence f 233 

For staff appointments 234 

length of service. (See SERVICE.) 

None for brevet service 249 

Of assistant in Ordnance Bureau 250 

For continuous service 313-317 

reenlistment 313-317 

certificate of merit 318 

Included in forfeitures 319 

stoppages by court-martial 392 

None on medal of honor 319 

When assigned to duties of higher grade 249 

Pay Department- 
General administration of 1-7 

Payees- 
Identification of 113,204,213 

List of, for commutation of quarters 172 

Identity of, on final statements 204,213 

Verification of identity of, by telegraph 211 

Pay, Extra- 
Special authorization for 48 

None for disbursing public money 48 

As acting commissary 233 

For two staff appointments 234 

Paymasters (see also DISBURSING OFFICERS) 

Subject to control of chief paymaster 9 

Responsible for accumulation of fund 10 

Receive funds from chief pa vmasters 13, 14 

Absence of, on monthly reports 16 

All, must give bond 17 



INDEX. 69 

Paymaster*. (See also DISBURSING OFFICERS) Continued. Paragraph. 

Sureties, verification of 

bound jointly and severally 19 

for double the amount of bond 

residence of, on, bond 19 

Instructions to, for preparation of bond 20 

Bonds, not surrendered 

Shall not agree for future payment 

Immediate care for moneys received 28, 55 

Moneys in personal possession 

Inactive, with funds to bis credit 

Checks outstanding and unpaid 

three years 36, 77 

Credit for moneys unchanged three years : 

Disposal of moneys collected 

Rendition of account within ten days 33,101 

Absent from station at end of month - 

No interest in Government purchases or sales 39 

Betting or gambling 41 

Official signature for depositary 

Can not exchange funds received for disbursemeut 45 

Shall pay in funds received 45 

To account for premium on securities 4G 

Trading in funds or obligations of United States 47 

Passing fraudulent receipts - 50 

To keep accurate accounts 53 

Penalty for nonrendition of accounts 53 

Deposit or safe-keeping of funds by 55 

Balances on closing accounts 56 

rebonding 56 

Statements of accounts from Treasury 

Can not use private funds for Government 60 

Do not write vouchers for officers 

make copies of orders for officers 64 

Reports of station changes by 

rsddress on leave 

Issue of duplicate checks by 

Veriticat ion of checks of inactive 

Checks, three-year limit for 

outstanding over three years 78-79 

on change of station 

verification of balance for 

mutilated or canceled 

only official, used by 81 

collected for other bureaus by 86 

Deposit of collections by 

To scrutinize certificates of deposit 

Official credit and personal credit of 

Definition of personal credit of 97 

To have notice of appropriations supplied 

keep cash book * 125 

check stub 125 

close account on renewal of bond 

change of station 

leave over ten days 127 

Can not plead ignorance of acts of clerk 141 

Changing station take their clerks 

Traveling w i thout funds, no clerk allowed 

On leave/status of clerk 145 

Messengers, appointed on approval of Secretary of War 144 

To have notice of loss of final statements 206 

!Name to be entered on rolls 223 

Make the calculations on rolls 223 

To report failure of payment 272 

Will not pay on laundry rolls 398 

Paymaster'* C'lerks 

Shall not purchase pay accounts 

Authority for appointment of 

Interested in accounts or claims 

Can not assist in collection of claims 

Expenses changing station 

To be paid by his chief 144 

Certificate of service of : 

Status of, chief on leave 145 

Paymaster-fiencral 

Duties d irected by President 

To supply funds for payment of Army 2-6 

report double payments 3, 255 

call for ref undmeuts , 

keep record of deposits 

compile distance tables 

regulate supply of funds 

May grant one month's leave 7 

To ver i fy sufficiency of sureties 

Payments- 
Double, reported by Paymaster-General 3, 255 

Proportion of, by chief paymaster 8 



70 INDEX. 

Payments Continued. Paragraph. 

Chief paymaster responsible for regular "' 13 

Notation of, by chief ] 6 

Reports of regiments 16 

General service detachments 16 

In excess of appropriations forbidden 24 

moneys received 45 

Less than receipted for 49' 50-51 

Only official checks used in 81 

Date of check in receipt for 109 

in account by mail ]09 

By currency noted on voucher Ill 

Computation of time for 118, 241 

For broken periods 118 

For service commencing 31st of month 118 

in February 118, 305 

per diem * 118 

Per diem, both dates included 118 

For military decedents 119, 300 

On order of commanding officer 120 

Written orders for 120 

Disallowed, responsibility for 120 

Erroneous, on final statements 121 

On erroneous certificates of fact 121 

Careless, and careless certificates 121 

On assigned claims or vouchers 122, 123 

To discharged men, appropriation 133 

Of paymasters' clerks on certificate of service 144 

None to deserter awaiting trial 189 

on single final statement 204 

to discharged men not identified 204 

till account is due 226 

to soldier awaiting verdict 290 

l>y paymasters on laundry rolls 399 

Indorsement of, on final statements 205 

On discharge, dates inclusive 205 

By auditor ; discharge lost 215 

Delayed on lost discharge 216 

Witness of, enrolls 223,275,281,288 

To officers' monthly 226 

Of officers, absentees 227 

Requirements for final 236 

On resignation, officers' 237 

retirement, officers' 238 

dismissal, officers' 239 

Include commencement and expiration of service 241 

From acceptance of appointment 243 

Must cover full months 251 

To cadets by paymaster 271 

troops montlily 272 

Failure of paymaster to report 272 

By paymasters in person 273 

check or currency 273 

currency in envelopes 273, 275, 285 

Checks for, by express 276,277,278 

Verification of, by express '. 278 

Errors in, by express 279 

Declined after signing rolls 283 

Deposits on, by express 

In the field by currency in envelopes 285 

time of war by paymaster in person 286 

Of troops on campaign 286 

in garrison 286 

enlisted men on rolls 287 

On discharge, by any paymaster 287 

descriptive lists 287 

To Signal Corps men 287 

Erroneous, on rolls - 289 

Retired men on descriptive lists 309 

pay accounts 311 

To be noted on descriptive lists 309 

Refusal of, on faulty final statements 326 

Specific orders for, of troops 

Of officers must accord with stoppage record 385 

gratuity on release from confinement 411 

Penalty- 
Paymasters' bond fixed by Secretary of War 

President may increase 

for double amount of bond 

For traffic in bonds or securities of United States 

payments less than receipts 49-51 

erroneous receipts 50 

acceptance of bribes 

Failure to render account 53 

Post Commander 

To name officer to witness payment 

depository for checks 

furnish escort for funds by express 277 

Checks and money by express sent to 276 

To hold pay of absentees 282 



INDEX. 71 

Premium Paragraph. 

From sale of public securities 46 

Professors, Itl. A. 

Full pay ou vacation 267 

Promotion- 
Pay on, from vacancy 235 

No travel allowances on discharge for 365 

Property 

Proceeds of Government 84 

Damage to, by troops 393 

Stoppages for. Data for 401 

Public ITIoiieys. (See also FUNDS) 

' Advanced to disbursing officers only 22 

for services on distant stations 23 

No diversion of, from object of appropriation 24 

expenditure in excess of appropriation 24 

Disbursement from appropriation, current 24 

No engagement of, in anticipation 24 

National-bank depositories for 25 

Division of deposits in depositories 26 

Deposits in proportion to security 26 

Transfers of, through Treasury - 26 

Of different bureaus kept separately 27 

Immediate deposit of, on receipt 

Keeping of, in personal possession 28 

Credits unchanged three years 30 

Rule for transfers of 31 

Invoices of, transferred 31 

No transfer between appropriations 32 

Disposal of collections of 37 

Returns of, required 33-36 

Rendition of accounts of 33 

Estimate for monthly 34 

Receipts for, deposited 43 

No allowance for insurance of 44 

exchange of, received 45 

Traffic in, of United States 47 

No extra pay for disbursement of 48 

Accurate account to be kept of 53 

Deposit of, intact 55 

Of deceased officer 

How made available 84 

All, must be deposited 

Certificate of deposit for every deposit of 

designation for credit on 91 

Collections account, other bureaus 86 

Official and personal credit for 97 

Receipts for, in words and figures 116 

Transfer of balance of, on renewal of bond 127 

change of station 127 

on absence over ten days 127 

checks for 127 

Transactions on accounts current 128 

Balance due United States on accounts current 128 

Public Securities 

Premium from sale of 46 

Traffic in debts or, of United States 47 

Quarters- 

Inadequate, or none 161 

Quarters, Commutation of 

None on duty with troops 173 

for field service 173 

on sick leave 162, 175 

pending change of station 

During ordinary leave 162 

temporary absence on duty 

On change of station during absence 164 

A waiting orders for Government 166 

Not due till report in person 166 

Order required on first voucher for 

for relief on final voucher for 167 

For officers of Engineers 169 

on college duty 170 

By whom payable - 

List of payees of, for paymasters 172 

List of officers not entitled 

Officer in arrest attending trial 174 

Rank 

Regiment, etc., to follow signature 67 

Titleof actual, only allowed 68 

Rations 

For hospital matrons 

female nurses 297 

Receipts 

For Treasury drafts 43 

funds with depositary 43 

Passing of fraudulent 50 

For more than payment 

Separate, for moneys, decedents 62 



72 



INDEX. 



Receipts Continued. Paragraph. 

For decedents' moneys written by officer ................................................ 62 

purchases, contingent fund .......................................................... 70 

On vouchers by mail for signature ............. . ......................................... 109 

to show date of check ..................................................... 109 

For funds data required ............................... .' ................................. 110 

Check data on ............................................................................ 109-111 

Signed by "firm" ........................................................................ 112 

For "firm, "by clerk, invaUd ........ ..................................................... 112 

Signatures in, and accounts to be alike ...................................... .. ........... 114 

Amount in, in words and figures ........................ . ................................ 116 

For moneys refunded ........................ ............................................ 381 

To be forwarded by officer .......................................... ...................... 381 

For damages by troops ................................................................... 393 

on rolls ...................................................................... 393 

Recruits 

Discharged for disability ................................................................. 209 

fraud .................... . ................................................ 209 

Credit with trader and laundry .......................................................... 398 

Rolls for dues of ......................................................................... 

At depots without traders ............................................................... 399 

Rccnlistmcnts 

Delayed over three months .............................................................. 314 

From Marine Corps ...................................................................... 316 

After interrupted service ................................................................ 317 

Of Indian scouts ......................................................................... 330 

Reciilistiiicnt pay 

Rates, etc ................................................................................ 313 

Subject to forfeiture ..................................................................... 313,393 

Notation for, on rolls ..................................................................... 315 

Reports, requirements, etc. 

Data on, of chief paymaster .............................................................. 16 

Monthly, pay operations by chief paymaster.... ......................................... 

Annual, checks out three years .......................................................... 36 

No letter of transmittal required ........................................................ 65 

Immediate, of station changes ............................................... . ........... 

Of absence on detached service .......................................................... 69 

May be required by chief paymasters ................................................... 

Of deposits by enlisted men ............................................................. 176 

temporary duty, on leave .............................................................. 262 

Reporters. (See STENOGRAPHERS.) 

Requisition- 

Number on account current .............................................................. 128 

Residence 

Of surety on bond ......... .............................................................. 19 

payee on final voucher ............................................................... 236 

Resignation 

Payment upon ........................................................................... 

Willie on leave ................. ......... ............................................... 237 

Restoration to service- 

Pay of deserter .......................................................................... 191 

Retained Pay- 

Of soldier held beyond term ............................................................. 158 

Interest on .............................................................................. 324.325 

computation of .............................................................. 325, 326 

Treated as deposit ....................................................................... 323 

Forfeitures and liabilities of .............. . .............................................. 320,321 

Scheme of operation ....... . ............................................................. 320 

Causes forfeiting ........................................................................ 321, 323 

Forfeiture of, noted on "rolls " .......................................................... 321 

final statements ......... . ....................................... 321 

Credited on final statements ............................................................ 

Subject to Government dues ............................................................ 323 

For Indian scouts ............ .......................... . ................................ 330 

Retired Ijist (officers) 

Payment of, on retirement ............................................................... 

Increased pay after retirement .......................................................... 247 

Retired I^ist (soldiers) 

Paid on descriptive lists ................................................................. 287 

Establishment of ........................................................................ 

Final statements and descriptive lists given ..... t ....................................... 307, 309 

Signature of, required ................................................................... 307 

Payment, monthly ....................................................................... 308,309 

noted on descriptive list ...................................................... 

Pay rate and allowances ................................................................. 

No deduction except for Soldiers' Home ................................................. 308 

Clothing allowances ..................................................................... 308,389 

Witness of signature of ........................................................ .. ....... 309 

Active pay to date of retirement ........................................................ 

Service data on voucher ................................................................. 

No travel allowances on retirement ...................................................... 364 

Pay general-service clerks and messengers .............................................. 147 

Returns 

Req u i red of paymasters ................................................................. 33-36 

No letters of transmittal for ............................................................. 

For contingent expenses ................................................................. 

Of checks outstanding three years . ..................................................... 

on change of station ............................................. 83 



INDEX. 



Rewaril Parngraph. 

Apprehension of deserter 186 

costs, etc 187-1 91 

None on nonconviction 1 88 

Sentence 

Beyond term of enlistment 322 

legal limit 402 

Date of commencement 4UG-409 

Operation of, of confinement 407 

Second, before execution of first 408 

Forfeiture of pay monthly 409 

Pay accrued prior to 409 

Effect of remission of 410 

When inoperative 411 

Date of discharge in 412 

Inoperative against gratuity by Congress 413 

Service- 
On distant stations 23 

No extra pay for extra, or duty 48 

By day or mouth . Data 107 

Computation of time of 118 

of, for di sch arge 202 

Payment for broken periods of 118 

Commencing in February 118 

on 31st of month 118 

At per diem rates 118 

Certificate for, paymaster's clerks 146 

Beyond expiration of term 158, 214 

Of 'deserters in desertion : 192 

Restoration of deserter to 191 

Date of discharge by expiration of 199 

Purchase of discharge from 200 

Pay for day of entry and discharge from 205-241 

Musters on detached 222 

Of infantrv, mounted 231 

Authority for mounted 231, 232 

Settlements on leaving 236 

Cadet, for retirement 215 

Restoration to 191 

Data on vouchers of retired men 312 

Pay for continuous 314-316 

Of Indian scouts 327-331 

Service, Pay for length of 

Service as cadet reckoned 240-245 

From date of acceptance 243 

On yearly pay only 245 

All service counts for 246 

Of suspended cadet 248 

Signal Corps 

Payment of sergeants of 287 

Signatures 

Disbursing officers to furnish 42 

To be made with pen 67 

legibly and plainly written 67 

Rank and corps to follow 67 

By order, to show authority 67 

Oil vouchers by mail 109 

"firm" 112 

account and receipt to be alike 114 

Witness of, by proxy 115 

mark 289 

Of soldier with notice of discharge 202 

retired 309 

Sol<1icr*' Home- 
Dues from retired men for 308 

Stall' Officers 

Accepting .separate detail 252 

On recruiting detail 252 

Pay of regimental 253 

Regimental, paid till relieved 254 

Stateroom- 
Pay for, on steamer 353 

Stations- 
Service on distant 23 

A bsence from at end of month 38 

on detached service 69 

Post-office address of, in letter 66 

Data of changes by paymasters 69 

Changes of, of paymasters' clerks 142 

during absence, quarters, etc 164 

mileage 341 

No commutation of quarters pending change of 165 

Absence, under orders to change 342 

Relief from, with leave 343 

Stenographers 

Authority for employment 376, 377 

Rate of pay for .' 377 



74 INDEX. 

Stoppage Paragraph. 

Authority to make 269, 384 

Deduction of, from assigned account 272 

Of pay as a preventative 299 

None from travel allowances 362 

on suspension from rank, etc 388 

Order of, on rolls 380 

Receipts for 381 

Reports of collection of 382 

Causes for, of pay 383-385 

Monthly circular of 1585 

approval of 385 

Payment to accord with, record 385 

Of 'pay includes all salary, etc - 387 

For absence includes clothing 389, 390 

Court-martial includes additional pay 392 

For damages by troops 393 

debts in former enlistment 394,396 

property, etc 401 

tailor or shoemaker 402 

transportation and subsistence, on rolls 404, 405 

Inoperative against gratuity by Congress 414 

Subsistence 

Pay of Acting Commissary of 234 

Data for, charges on rolls 40^,405 

Collections on credit sales of 405 

Sureties on Bonds 

Verified every two years 18 

Are bound jointly and severally 19 

For double amount of bond 19 

Residence of, required 19 

Surgeons 

Pay of Assistant, (See notes, PAY TABLES.) 

Suspensions in Account 

Resumed after closing account 56 

Tinder old bond 56 

Notified to officer by chief of bureau 124 

Correction in next account 124 

Notation of voucher in 124 

Preliminary statements of 129 

On revision of examination 129 

Treatment of, collected 130 

Voucher noted on collection of 130 

To appear on account current 131 

Credit for, removed 131 

On mileage accounts 338 

Tables 

Of distances by Paymaster-General 5 

Tailor- 
Collection for, enrolls 403 

Trader- 
Dues from recruits 398 

Transfers, Officers- 
No mileage on , 346 

Transfers, Public Moneys 

Between depositories, through Treasury 26 

Rule for 31 

Cbecks for 31 

None of different appropriations 32 

On account current 132 

Transfers, Final Statements- 
Only valid afterdischarge 210 

Indorsed on discharge 210 

Must be witnessed 210 

Transfer, Pay Accounts 

Not valid till due 228 

Notification of 228 

Transfer Collections 

For subsi stence sales 405 

Transportation 

Of paymaster's clerk 143 

deserter and guard 

On absence without leave 187 

Of witness, case deserter. 187 

Furnished to reach paymaster 203 

Reimbursement for cost of 332 

Sleeper and baggage charges 332, 352 

Stateroom charges 353 

Deduction for, tarnished 363 

Charges for, on rolls 405 

In kind for civil witnesses 420 

Travel- 
On duty with public works 344 

fortification duty 345 

Orders for, beyond limitvS of command 354 

Through Canadian territory 355 

By impracticable routes 356 

If o advance mileage for 357 



INDEX. 75 

Travel Continued. Paragraph. 

With troops no mileage 359 

Of laborers, teamsters, etc 425 

To attend Congressional committee 347 

Specifications in orders for 348 

Travel Allowances. (See also MILEAGE) 

None on discharge by purchase 200 

as minor 208 

by favor . . . 217 

in hands of civil authority 371 

by request 372 

optional discharge 373 

to veterinary surgeons . . 418 

Computation of, on discharge 207 

Discharge without 212, 218 

Includes extra pay for certificate of merit, etc 319 

On duty with public works 345 

Kates for enlisted men ^ 362 

Not liable for Government dues 362 

Computation of 363 

For fractions of days 363, 370 

None on retirement 364 

discharge for promotion 365 

purchase of discharge 366 

discharge for transfer 365 

to soldier drawing pay 368 

Treasury Draffs 

Receipts of depositary for 43 

Troops 

Responsibility for regular payment of 13 

Payment of, monthly 272 

by paymaster in person 273 

infield 285 

campaign 286 

garrison 286 

Definition of travel with 359 

Specific orders for payment of 361 

Stoppage for damage by 393 

Verification 

Of sureties on bond 18 

check, inactive disbursing officer 75 

balances for outstanding checks 83 

certificates of deposit, by depositors 85 

bureaus 89 

payments by express 278 

identity of payee by telegraph 211 

on final statements 204,211,213 

Veterinary Surgeons 

Paid on Form 3 monthly 415 

Pay and assignment 416, 419 

of, on leave 417 

No travel pay on discharge 418 

Borne on rolls, field and staff 419 

Vol ii ii leers 

Appointments in, from Army 242 

Service, counts for increased pay 246 

Pay and allowances 226, 431 

Vouchers 

Not duty of paymasters to write, for officers 64 

Appropriation to be noted on 99 

Sent separate from account 101 

Original, to accompany account 102 

When copies are accepted 102 

Orders and papers supporting 103 

Number required stated on each 105 

Certificate of fact on, by officer 106 

Data on, for daily or monthly pay 107, 109 

funds disbursed 109 

of check added to receipt on 109 

entered on 110 

Fractions of cent in 108 

Money amounts expressed in terms 108, 109 

To be completed before signature 109 

By mail for signature 109 

Receipt on, by mail for signature 109 

To be signed before issue of check 109 

Payment by currency noted on Ill 

on assigned 122, 1 23 

Signed by ' l firm' Y -. 112 

Signature and name in, to be alike 114 

Order for payment filed with 120 

Noted in suspensions made 124 

collected 130 

Order for commutation of quarters with 167 

Final, for commutation of quarters data 1 67 

Certificate for mounted pay witli 229 

Oath on, for final payment 236 

For full month's pay 251 



76 INDEX. 

Vouchers Continued. Paragraph. 

Errors in, aggregating 20 cents ',',02 

Service date for retired men on 312 

Original order for travel with 336 

Number of, in collection made 382 

Witnesses, etc. 

To signature by proxy H5 

mark 288,310 

transfer of final statements 210 

payment on rolls 222, 281 

Services as, on leave 2(58 

Pay of civil, in Government employ 420 

not in Government employ 4'J1 

for return journey of 422 

Itemized account required 423 

Affidavit of, in account 423 

Attendance on civil courts 424 

Fees for deposition of 42C>, 427 

declining to testify 429 

for summary court. - i'M 




YL DO i u*t