105. Every message must show the place where the message originates and the date.

106. Wherever possible, night-rate telegrams or lettergrams should be sent.

107. In most instances, under the practice of the Department and its bureaus, telegrams received from officers in the field after office hours are not acted upon until the next day. The sending of telegrams at day rates when filed for transmission at such times as to prevent their being received by the addressees during office hours of the day on which they are filed serves no useful purpose and causes an unnecessary expense.

108. All telegrams, except those so urgent as to require the immediate attention of the addressee, filed too late to be received during office hours, must be sent as night telegrams or lettergrams.

109. In filing telegrams, to distant points, officers should consider and allow for difference in time (in some cases several hours), the time required to transmit and deliver telegrams (usually an hour or more), and the probable closing time of offices.

110. Officers and employees are directed not to use the telegraph when a letter would accomplish the same purpose.

111. Careful calculation will often show that a letter can be sent and acted on as quickly as can a telegram.

112. Under no conditions should two copies of a telegram be furnished the telegraph company.

113. All telegrams should be sent marked "Official business, Government rate, paid," and the title of the appropriation, all of which should be indicated in such a manner that it will not be sent and charged for.

TELEPHONES.

SEC. 11.-114. Charges for telephone calls on official business will be allowed. Reimbursement for amounts paid for local calls may be claimed by setting forth in voucher in one item the amount expended therefor each day. When long-distance telephone is used a statement must be furnished showing the places to and from which the service was rendered and the time occupied.

EXPRESS AND FREIGHT.

SEC. 12.-115. Property should not be shipped by express when ordinary freight service will answer the needs of the Department.

116. Whenever practicable, shipments by freight or express must be made on Department bills of lading, which will be furnished on request made through proper channels.

117. Payment of charges on shipments made on Government bills. of lading will be made direct to the transportation companies by the Disbursing Clerk, and should not be made by officials in the field.

118. Whenever it is impracticable to use Government bills of lading the form of commercial bill of lading may be used.

119. When payment of charges is demanded by the transportation companies (from the shipper or the consignee) on shipments not made on Government bills of lading, payment may be made on a properly executed receipted expense bill showing weight and rate, and reimbursement obtained by including the item in personal expense voucher. The fact that the agent refused delivery until payment of the charges was made should be certified thereon.

120. In cases of damage or shortage, notation to that effect should be made on Government bill of lading by the person receiving shipment. When a commercial bill of lading is used and the shipment is damaged or shortage occurs, the officer who approves the voucher for the payment of the charges on the shipment should indicate on the voucher the facts in regard to damage or shortage.

MISCELLANEOUS.

SEC. 13.-121. Except when properly authorized, no reimbursement of expenses for stenographic or typewriting services in connection. with the preparation of reports or correspondence will be made to an employee while traveling on official business of the Department.

122. The employment of other assistance should when practicable be authorized by the Department before such employment is engaged; but when this is impracticable, it must be authorized before expenditure will be allowed.

123. Such assistance should not be paid for by the field employee but the account covering same should be certified and forwarded

in the usual manner for payment, which will be made direct to the person who rendered the service. Such account should show when the service began and ended.

124. If it is found that the payee will not wait for reimbursement in the regular manner, payment may be made by the field employee, receipt therefor to be taken on a subvoucher, and a full explanation submitted with the account in which the charge is included.

125. Articles of stationery, such as paper, pens, penholders, pencils, etc., should not be purchased, except in emergencies. Such supplies are obtainable upon requisition on the Department.

126. Guides, interpreters, drivers of vehicles, etc., may be employed when necessary. Every charge of this kind must be accompanied by a full explanation showing its necessity and proper receipts for the payment made.

127. Charges for feeding and stabling of horses will be allowed only when supported by full explanation of their necessity and by receipted subvouchers.

128. Expenditures for repairs to Government property, such as typewriters, etc., when immediate payment is demanded, and purchase of State and city maps and street guides, will be reimbursed employees.

129. Employees are not permitted to pay expenses of other employees or make payment to other Government employees for services of any character.

130. At the expiration of the term of service of an employee unused Government requests for transportation, telegraph identification cards, official badges, fountain pens, and other Government property in his possession must be forwarded to the Department or be properly accounted for.

RECEIPTS (SUBVOUCHERS).

SEC. 14.-131. Receipts (subvouchers), when practicable to obtain them, will be required for—

(a) Lodging (for persons claiming actual expenses).

(b) Hotel bill from American-plan hotel (for persons claiming actual expenses).

(c) Livery, with statement as to necessity therefor.

(d) Feeding and stabling of horses.

(e) Services of guides and interpreters.

(f) Express and railroad companies' charges for carrying freight. (Subvoucher must show the weight and rate.)

(g) Expense of clerical assistance when authorized.

(h) Repairs of Government property, such as typewriters, etc.

(i) Miscellaneous expenses, such as stationery, etc.

(j) Telegrams. A receipted copy must be furnished.

(k) Sleeping-car, parlor-car, and stateroom fares. The seat or berth check will be regarded as sufficient. If procured on a request, it should be attached to the memorandum copy of the request.

(7) Railroad fares paid on train must be supported by the cashfare slip when no refund is allowed to traveler.

(m) Baths.

In cases where it is impracticable to obtain receipts, statement to that effect should be made in expense voucher and the reason given. In the absence of explanation satisfactory to the administrative officer the amount involved will be suspended.

132. Receipts will not be required for

(a) Railroad fares, except where paid on train.

(b) Meals.

(c) Street car or ferry fares.

(d) Telephone charges.

(e) Bus, carriage, or taxicab fares.

(f) Local baggage transfer.

(g) Baggage porter fees.

133. In no case shall a subvoucher be taken in duplicate.

134. Whenever a subvoucher is required the person signing the same should also fill in the amount stated in figures.

135. Subvouchers of a corporation or unincorporated company should be signed with the company name and subscribed by person signing, with his title.

RENDERING OF VOUCHERS.

SEC. 15.-136. Vouchers should be rendered monthly, by calendar month.

137. Each voucher must be accompanied by a copy or memorandum voucher.

138. It is preferred that vouchers be prepared on typewriter with carbon memorandum voucher.

139. Items in voucher must appear in chronological order, and all charges for the month for which rendered must be included.

140. Items suspended from previous vouchers and reclaimed with explanation must be stated after all items for the month have been listed.

141. All vouchers rendered by employees containing claims for charges other than salary and per diem in lieu of subsistence must be verified by an oath sworn to by the person rendering it.

142. Attention is invited to section 8 of the sundry civil appropriation act approved August 24, 1912, as follows:

After June thirtieth, nineteen hundred and twelve, postmasters, assistant postmasters, collectors of customs, collectors of internal revenue, chief clerks of the various executive departments and bureaus,

or clerks designated by them for the purpose, the superintendent, the acting superintendent, custodian, and principal clerks of the various national parks and other Government reservations, superintendent, acting superintendents, and principal clerks of the different Indian superintendencies or Indian agencies, and chiefs of field parties, are required, empowered, and authorized, when requested, to administer oaths, required by law or otherwise, to accounts for travel or other expenses against the United States, with like force and effect as officers having a seal; for such services when so rendered, or when rendered on demand after said date by notaries public, who at the time are also salaried officers or employees of the United States, no charge shall be made; and on and after July first, nineteen hundred and twelve, no fee or money paid for the services herein described shall be paid or reimbursed by the United States.

143. The law above quoted prohibits the payment for jurat to expense vouchers, and if payment is made reimbursement will not be allowed.

144. Consular officers and clerks of United States courts will swear Government officers and employees to expense vouchers without requiring the payment of a fee.

145. For the information of the employees concerned there is published the following extract from a letter from the Secretary of the Treasury:

Referring to your communication bearing date of the 23d instant, in which you request that I waive the provisions of Treasury Department Circular No. 52, relating to affidavits to expense accounts in your department where those incurring them "are far removed from an officer authorized to administer oaths for general purposes, or where, by the making of such affidavit, the disclosure of the fact of the presence of the Government officer, agent, or employee at the particular place where such affidavit is taken will be detrimental to the public interests, or where, on account of the peculiar nature of the duties of the officer or employee, continuous travel is necessary without opportunity for stops at places where the appearance before an officer authorized to administer oaths is possible," you say in case said waiver is made you will issue instructions that in all cases it shall be certified on honor as correct and accompanied by a statement of the conditions which make it impracticable to secure an affidavit.

I have the honor to inform you that I have made the required waiver, and will accordingly notify the proper accounting officers of such fact.

All expense vouchers which are not sworn to in accordance with the terms of the Treasury letter above referred to must contain specific explanations of the reasons why the oath is omitted and must be certified to on honor in the space provided for the affidavit.

146. All entries should be carried to the dollars and cents column direct and no items should be interlined.

147. Charges for meals may be entered thus: "Sept. 10, bkfst. 50, dinner 50, supper $1," and the total for the day extended to the money column.

98656°-15- -6