War of the Rebellion: Serial 124 Page 0145 UNION AUTHORITIES.

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for, making a part of, or appertaining to the department of the public service in which he is engaged, nor shall take, receive, or apply ot his own use any gain or emolument, under the guise of presents or otherwise, for negotiating or transacting any public business, other than what is or may be allowed by law.

1002. No officer or agent in the military service shall purchase form any other to furnish supplies or services, or make any purchase or contract in which such person shall be admitted to any share or part, or to any benefit to arise therefrom.

1003. No person in the military service whose salary, pay, or emoluments is or are fixed by law or regulations, shall receive any additional pay, extra allowance, or compensation, in any form whatever, for the disbursement of public money, or any other seatsoever, unless the same shall be authorized by law and explicitly set out in the appropriation.

1004. All accounts of expenditures shall set out a sufficient explanation of the subject, necessity and propriety of the expenditure.

1005. The fact on which on account depends must be stated and vouched by the certificate of an officer, or other sufficient evidence.

1006. If any accost paid on the certificate of an officer to the facts is afterward disallowed for error of fact in the certificate, it shall pass to the credit of the disbursing officer, and be charged to the ordered it.

1009. When a disbursing officer is relieved he shall certify the outstanding debts to his successor,a nd transmit an account of the same ot the head of the bureau, and turn over his public money and property appertaining ot the service from which he is relieved, to his successor, unless otherwise ordered.

1014. No officer has authority to insure public property or money.

1015. Disburse officers are not authorized to settle with heirs, executors, or administrations, except by instructions from the proper bureau of the War Department upon accounts duly audited and certified by the proper accounting officers of the Treasury.

1017. No public property shall be used, nor labor hired for the public be employed, for any private use whatsoever nor authorized by the regulations of the service.

1027. If any article of public property be lost or damaged by neglect or half of any officer or soldier, he shall pay the value of such article, or amount of damage, or cost of repairs, at such rates as a board of survey, with the approval of the commanding officer, may assess, according to the place and circumstances of the loss or damage. And he shall, moreover, be proceeded against as the Articles of War provide, if he demand a trial by court- martial, or the circumstances should require it.

1029. If any article of public property be embezzled, or by neglect lost or damaged, by any person hired in the public service, the value or damage, as ascertained, if necessary, by a board of survey, shall be charged to him, and set against any pay or money due him.

1030. Public property lost or destroyed in the military service must be accounted for by affidavit, or the certificate of a commissioned officer, or other satisfactory evidence.

10 R R-SERIES III, VOL III