Travelling and other Allowances-Commencement and End of Rates of Pay. 1156...The necessary and proper funeral expenses of all persons who shall die while in actual service of the United States will be paid, when sanctioned by the Navy Department, or by the Commander-inChief of the squadron, when on foreign service.

1157....A marine officer commanding a guard of a man-of-war, the complement of the guard of which is forty men or upwards, will hereafter be entitled to an allowance of ten dollars per month for responsibility of clothing, arms, and accoutrements.

1158....Double rations are not to be allowed to marine officers commanding guards on board receiving vessels, nor to the marine officer in command of the guard at the navy yard gate in the city of Washington, D. C.

1159....No officer in any branch of the public service, or any other person whose salary, pay, or emolument is fixed by laws or regulations, shall receive any additional pay, extra allowance, or compensation, in any form whatever, for the disbursement of public money, or any other service or duty whatsoever, unless the same shall be authorized by law, and the appropriation therefor explicitly set forth that it is for such additional pay, extra allowance, or compensation.

14....No charge will be allowed in the accounts of Paymasters for a commission paid to any person for making purchases for the vessels-of-war of the United States on foreign stations. Such purchases shall be made by the paymasters themselves, or by the resident Naval Storekeeper, if there be one.

1161. Upon an original appointment of an officer (if he be not a bonded officer) his pay will commence at the date of acceptance. This rule applies to secretaries and clerks, but they are not to be appointed until the officers authorized to confer the appointments have left their domiciles to enter upon the service on which they may be ordered. The "leave" pay of an appointed disbursing officer begins on the date of his first order for duty; his "other duty" and "sea" pay commence, respectively, as above stated respecting other appointed officers.

1162....The pay of all promoted officers commences from the date of the signature of an appointment to perform the duty, should one be given before the issue of a warrant or commission; or from the

Travelling and other Allowances-Commencement and End of Rates of Pay. date of the signature of a warrant or commission, should no appointment have been previously given.

1163....When ordered on sea-service, officers are entitled only to "shore" or "other duty" pay from the day they leave their domiciles, in obedience thereof, to the date of their report for such service, at the place where the vessel to which they are attached is preparing for sea, or, if the vessel is already at sea, to the Commander of the fleet or squadron to which it is attached, or to the Commander of the vessel, from which date their sea pay, with rations, commences. The duty pay of an engineer officer is the same whether employed on shore or at sea, and commences when he leaves his domicile in obedience to orders for duty, though only entitled to rations when on sea-service.

1164.... An officer returning to the United States from duty under orders not granted at his own request, or for his own convenience or accommodation, will be considered as on "other duty," and paid accordingly.

1165.... When an officer who is attached to a vessel for sea-service enters a hospital for treatment, he shall continue to receive sea pay for three months, unless sooner detached; but at the expiration of that period, if he should still remain in the hospital, he will be allowed only leave of absence pay until he rejoins the vessel or enters upon other duty.

1166.... A clerk's pay is only allowable while the vessel to which he may be attached remains in commission, except as provided for in paragraph 1178.

1167....Chaplains are to be paid the same pay as that specified for lieutenants in the act of 16th July, 1862. (Attorney General's Opinion of 4th September, 1862.)

1168....The provision of the seventeenth section of the act of 16th July, 1862, viz: "In calculating the graduated pay of boatswains, gunners, carpenters, and sail-makers in the Navy, as established by law, the sea-service shall be computed from the dates of their appointments or entry into the service in their respective grades in lieu of the dates of their warrants," is regarded as effective only from the passage of that act.

Travelling and other Allowances-Commencement and End of Rates of Pay.

1169...An officer attached to a vessel for sea-service, who receives from the Department a leave of absence on account of ill health, will be considered as entitled to sea pay, as in the case of an officer similarly attached who enters a hospital for treatment, and then to "other duty" pay until he reports for duty on shipboard; that is, he is entitled to sea pay for three months, and to "other duty" pay until he reports or be detached.

1170....Officers of the Navy attached to vessels employed under the orders of the Department in active service in rivers are entitled to sea pay as well as to rations.

1171....An acting appointment by order of a Commanding Officer, and subsequently confirmed by the Secretary of the Navy, is deemed valid. A copy of the order, certified as such by the Commander of the vessel, may be substituted for the original. It must, however, also be shown that it was issued to supply a deficiency in the established complement of the vessel.

1172.... Firemen and coal-heavers, when unable to perform their duties from other causes than sickness, or injury received in line of duty, or when they neglect them, shall receive only a reduced pay; that is, firemen of the first class shall only receive the pay of firemen of the second; those of the second the pay of coal-heavers, and coalheavers the pay of ordinary seamen, so long as they neglect their duties or are unable to perform them, or until duly discharged from the service. 1173....No person enlisted for the naval service is entitled to pay whilst at a naval hospital after the expiration of his term of enlistment, but he may be retained for hospital treatment.

1174....Officers are entitled to receive the pay due them up to the date of sailing, without reference to the advance received from the pay agent.

1175.... A temporary leave of absence is not to be understood as detaching an officer from duty to which he has been ordered by authority of the Department, or as affecting his rate of pay.

1176....The accounts of officers who are paid through the Fourth Auditor's office will be settled only at the end of each quarter of the calendar year, or at the period of their transfer to some disbursing officer.

Allowances.... Accounts.

1177.... The petty officers and enlisted persons serving on monitors attached to the Atlantic Blockading Squadrons, or employed in the Gulf of Mexico, will be allowed an addition of one-fourth of the rate of pay prescribed by the order of the Navy Department, dated May 1864.

16,

1178.... Pay Officers will be allowed "other duty" pay for themselves and their clerks for the time employed in the settlement of their accounts, not exceeding the periods specified in paragraph 1199. And neither clerks nor stewards of the pay department shall be required to perform clerical services for any other than the pay officer of the vessel, except in cases of emergency, to be approved by the Commanding Officer.

ARTICLE XXXI.

Accounts.

1179....Disbursing Officers of the United States are required to keep their accounts with the United States separate and distinct under every bond given by them, respectively, and to state, in the caption of each quarterly account, the date of the bond under which it is rendered.

1180....Any Paymaster of the Navy, resident within the United States, who shall transmit to the Fourth Auditor, within ten days after the end of every month, a summary statement showing his balance at the commencement of the month, his receipts and disbursements, under each head of appropriation, during such month, and the balance at the end of the same, such statement being certified to be correct by the officer required to approve the accounts of such Paymaster, shall be authorized to render his accounts for settlement quarterly instead of monthly, provided that such accounts be duly transmitted within one month after the end of the quarter to which they refer.

1181....Paymasters of the Navy on foreign stations, or serving on board vessels actually performing blockading duty, must transmit the monthly summary statements required in the preceding paragraph, unless they furnish the Fourth Auditor with satisfactory evidence that the nature and exigencies of the service in which they were engaged

Accounts.

at that time prevented the transmission of such statements. In such cases they will be authorized to transmit their accounts quarterly, agreeably to the provisions of the act of January 31, 1823. When a Paymaster renders his account he must transmit to the Fourth Auditor:

1. A general pay-roll, embracing the individual accounts of the officers, men, and marines, with the columns added and the amount stated in ink, and a recapitulation of the several pages; and it must be signed, in the receipt column, by officers, men, and marines, and each signature of the men and marines witnessed by an officer.

2. A muster-roll, showing the dates of entry and detachment of officers, and the entry, discharge, transfer, and desertion of the men and marines, and the expiration of the term of enlistment of the men; and showing, also, the vessel or station to which the officers, men, and marines may have been transferred. The rolls must be approved by the Commanding Officer of the vessel.

3. Vouchers for all open purchases and other contingent bills, properly approved by the Commanding Officer and receipted.

4. A complete statement of the small-store and clothing account, with the receipts of the Storekeepers and other disbursing officers; also, a full statement of all moneys received for provisions.

5. An account of the sales of bills of exchange, with the certificate of at least two merchants as to the rate of exchange at the time of negotiating every bill.

6. All transfer accounts and rolls of officers or men, whether to or from the vessel. Transfer accounts of officers will be made out in triplicate, one part to be sent to the Fourth Auditor, and the other two parts to the Paymaster to whom the transfer is made, one of which is to be receipted by him and returned to the Paymaster by whom the transfer is made, to accompany his final account. The accounts of the men must not be transferred to the Fourth Auditor for payment at the end of a cruise unless specially requested by the Secretary of the Navy