" m .Ms VRTMENT OF COMMERCE AND LABOR WJREAU OF nSHERIES FISCAL REGULATIONS governing Employments in the Field ESeative Febtuaiy 1, 1910 WASHINGTON Government Printing Office 1910 aass sLHJjL. Book . A^/ . ■; 3 1 DEPARTMENT OF COMMERCE AND LABOR BUREAU OF FISHERIES FISCAL REGULATIONS governing Employments in the Field Effective February I, 1910 WASHINGTON Government Printing Office 1910 (oi SH K> ri FEB , 4 !9fo ^ 9F ft February 1, 1910. The following regulations are hereby promulgated for the guidance of officers and employees properly authorized to perform field service under the Bureau of Fisheries. Geo. M. Bowers, Commissioner of Fisheries. Approved : Benj. S. Cable, Acting Secretary. (3) FISCAL REGULATIONS GOVERNING EMPLOYMENTS IN THE FIELD. 1. Expense accounts not prepared on voucher blanks in conformity with these instructions will be returned for correction, as the Comptroller of the Treasury holds that accounts of field employees can not be altered in any particular in the admin- istrative office. 2. Each employee engaged in field work will be fur- nished a copy of these regulations, telegraph identification cards, stationery, and the following-described ' printed forms: government requests for transportation, vouchers of the kinds required, subvouchers, and, if necessary, government bills of lading and reports of temporary labor employed. Further supplies may be obtained by making requisition on the Bureau of Fisheries. The instructions printed on these blanks are to be care- fully followed. 3. Every employee acting under travel orders or engaged in the field service of the Bureau of Fish- eries is required to keep himself provided with funds sufficient for all of his current expenses. If loss of time results from lack of funds, such time will be charged to the annual leave of the employee, or deducted from his salary, and no subsistence charge will be allowed therefor. 4. Every employee must keep a memorandum of ex- penditures, noting each item at the time the expense is incurred, together with the date. (5) 6 5. At the termination of the term of service of an em- ployee, unused government requests for transportation, telegraph identification cards, bills of lading, and all gov- ernment property in his possession must be accounted for to the Bureau before his final voucher will be approved for settlement. TRAVELING EXPENSES. 6. All travel should be by the shortest practicable route and without any unusual or unnecessary delay. Proper and legitimate traveling expenses are those "usual and essential" to the comfort of travelers, and in- clude the following: 7. Fares upon railroads, steamboats, stages, or other usual means of transportation. — Charges for fares on steamboats should show whether meals and berth are Included. The purchase of mileage books, commuta- tion tickets, or the acceptance of rebates, in any form, on fares is prohibited, but through, limited, or round-trip tickets must be procured whenever possible and when not used the reason must be stated. 8. Government requests for transportation must be used where the cost of transportation involved is more than two dollars, and, when used, that fact should be indicated in the account, as shown in sample account, with the date of issue. If it is impracticable in any case to use such requests, the reasons must be stated. The number of the travel order must be entered on the face of the request. 9. The coupon of the government request for transpor- tation properly filled out, including the number of the travel order, or, if not numbered, the date of such order, is to be forwarded, after the completion of the journey for which the transportation was furnished, to the Bureau of Fisheries, and when a request is issued for sleeping-car or parlor-car • accommodations the conductor's checks for berths or seate are to be forwarded with the coupon. 10. Travel on limited trains requiring extra fares will not be allowed except when absolutely necessary. In this case and when unusual routes or expensive means of trans- portation are charged for, an explanatory statement setting forth the necessity for the expenses must accompany the account, and, if approved by the Commissioner of Fish- eries, such charges will be allowed. The route of an em- ployee should be carefully arranged to avoid duplication in travel. 11. Points between which travel is performed must be indicated in the account. Junction points must also be shown. 12. Payment of fares to conductors of trains must be shown by subvouchers, and if the omission to purchase tickets is not satisfactorily explained the extra cost will not be allowed. Unused coupons of railroad tickets must be forwarded to the Bureau for redemption. 13. Sleeping-car fares (one double berth), fares for parlor-car seats on trains, and for customary state- room accommodations on boats. — Passengers' coupons issued as receipts for berths in sleeping cars and seats in parlor cars must accompany the account as subvouchers when paid for in cash instead of with government requests for transportation. 14. Porter fee not exceeding 25 cents on each sleeping or parlor car. If one car is used for an extended period, a fee of 25 cents will be allowed for each 24 hours or frac- tion thereof. Tips generally will not be allowed. Bag- gage porters' fees will be allowed where the performance of service is shown. 15. Street-car fares, etc., between depots and hotels and other necessary points; and transferring and checking baggage at depots. — Charges for street-car fares should show points between which travel is made. Charges for personal transfer and baggage will be closely 19405—10 2 8 scrutinized, and if regarded excessive, as compared with the charges of other employees engaged in similar work, an explanation will be required. Charges for omnibus, trans- fer coach, or cab will not be allowed if street-railway cars were available. All such expenses should be fully explained. 16. Reasonable hotel accommodations. — Hotel charges if invohdng lodging must be supported by sub- vouchers showing the regular per diem rate for lodging, for board, or for both, as the case may be, together with the times between which- the same were furinshed. Charges for meals and lodging must be itemized on the sub voucher, e. g., "From supper July 3 to supper July 5, inclusive, 2^ days, at |2, $4.50." 17. Meals must be designated in accounts as breakfast, dinner, and supper, and the places at which meals are taken must be stated, excepting those on dining cars, when they must be stated in the account as ''en route." Subvouchers are not required for detached meals. 18. No allowance for board or subsistence will be made in case of avoidable detentions not required in the per- formance of duties designated in orders, 19. No allowance will be made for expenses incurred for meals or lodging at the place where the employee resides. 20. Bills for board and subsistence must be paid by the employee incurring the expense and not forwarded to the Bureau for settlement. 21. Livery and other special transportation will be allowed when there are no regular means, such as railroads, steamboats, or stages; also when the use of same results in the saving of money. Subvouchers showing the neces- sity for the hire of such transportation are required. 22. Feed and stabling of horses (subvouchers re- quired); ferriage and tolls. 23. The employment of guides when absolutely nec- essary. Subvouchers showing the necessity for a guide are required. 9 24. Charges for local or long-distance telephone messages on public business will be allowed, provided a statement is furnished of the person and place com- municated with, the time occupied, and substance of the message. When long-distance telephone is used, a sub- voucher must be furnished when practicable, except where an automatic pay station has been used. In the latter case the account must contain a statement to that effect. MISCELLANEOUS EXPENSES. 25. Labor or other assistance should be specifically authorized by the Commissioner of Fisheries before such employment is engaged. Such assistance should not be paid for by the field employee, but the account (voucher Form 433), covering same should be certified to in the usual manner and forwarded for settlement. Such ac- count should show when the service began and ended. If it is found that the payee will not wait for reimburse- ment in the regular manner, payment may be made, receipt therefor being taken on a sub voucher. Such item in the account must be accompanied by full explanation. In no case can assistance be employed in Washington. 26. Miscellaneous supplies, repairs, and the like should have special authorization or they will not be allowed, and the estimated cost of such supplies or repairs should be submitted on requisition Form 762, before the purchase ia made. Such supplies should not be paid for by the employee, but the account (voucher Form 810), covering the same should be certified to in the prescribed man- ner and forwarded for settlement, unless the payee demand immediate payment, when the procedure may be followed as authorized in section 25. 27. Articles of stationery, such as paper, pens, pen- holders, pencils, etc., should not be purchased. Such supplies should be obtained upon requisition on the Bdreau of Fisheries. 10 28. Freight and express.— Freight must always be shipped on government bills of lading and not paid for in cash. When goods are ordered the merchant or shipper should be supplied with a government bill of lading. Canceled bills of lading must be returned to the Bureau at once. 29. Prepaid express receipts presented as sub vouchers must show weight, rate, and the rate for advance charges. 30. Telegrams. — All employees will be furnished with telegraph identification cards of both the Postal Telegraph- Cable Company and the Western Union Telegraph Com- pany, which should be used in all cases where telegrams are sent on official business. T\Tien these cards are used no payment at time of sending or receiving telegrams should be made. TMiere the employees of telegraph companies refuse to recognize telegraph identification cards, the tolls should be paid and a copy of the telegram, properly receipted for the amount paid, attached to the account to support the charge, and a statement made that telegraph identification cards were not recognized. 31. The telegraph should be resorted to as a means of communication only in cases of emergency, or when espe- cially instructed to use that means of communication. If this rule is violated, the cost of the telegram will be charged against the employee responsible for sending the message. 32. In preparing telegrams care should be observed that all unnecessary words, initials, and figures in the address and body, and also in the signature thereof, are omitted. 33. Expenses for telegrams relating to leave of absence, payment of salary and accounts, or any other matter of a personal nature, will not be allowed, and such telegrams must not be sent to the Bureau "collect." ' '34. Payments for telegrams can be made only at the rates shown in schedule prescribed by the Postmaster- General indicated in the following table. If for any rea- son a message can be transmitted cheaper at commercial rates, those rates should be used. 11 Government Rates for Twenty Words and Multi- ples OF Twenty, Together with Tolls for Addi- tional Words. Words. Day messages when rate is- 20 cents. 25 cents. 30 35 cents. cents. SO. 30 SO. 35 .60 .70 .90 1.05 1.20 1.40 L50 1.75 3.00 3.50 4.50 5.25 6.00 7.00 7.50 8.75 .02 .02 .03 .04 .05 .05 .06 .07 .08 .09 .09 .11 .11 .12 .12 .14 .14 .16 .15 .18 .17 .19 .18 .21 .20 .23 .21 .25 .23 .26 .24 .28 .26 .30 .27 .32 .29 .33 40 cents. Night mes- sages when day rate is- 20, 25, or 30 cents night rate is- 35 or 40 cents night rate is— 20 words 40 words 60 words 80 words 100 words 200 words 300 words 400 words 500 words Additional words. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 SO. 20 .40 .60 .80 1.00 2.00 .01 .02 ,03 .04 .05 .06 .07 .08 .09 .10 .11 .12 .13 .14 .15 .16 .17 .18 .19 $0.25 .50 .75 1.00 1.25 2.50 3.75 5.00 0.25 .01 .03 .04 .05 $0.40 .80 1.20 1.60 2.00 4.00 6.00 8.00 10.00 .02 .04 .06 .08 .10 .12 .14 .16 .18 .20 ,22 .24 .26 .28 .30 .32 .34 .36 .38 $0.15 .35 .55 .75 .95 1.95 2.95 3.95. 4.95 $0.25 .45 .65 .85 ,1.05 2.05 3.05 4.05 5.05 Note.— When the message contains less than 20 words charge is made for 20 words. 12 s CO Q O ^^ ^ l< I '^ ^ -a "^ rt 2 !» ^ <; o on 03 X^ ^ BO 2 ^>^ I wo g gpq I !^ te PS ^ W ' "O I ira CO '^ lo o I )OlO'-HCJiM(M(N00c5 •■Biosauaipi ioooioo>oioioioioooooooioio»o (Necl!MCOCa(N(NC^)CNCO(M •i£5[onjn93 ?5gs^ssgsss^ggs^sg^s •SBSUBS J(MC<3IM "BAiOI g^S^SS^^^gSSg^gg^g^ "BlTBipni ggSJ?SSgSSgRg??^Rgg^g •siomni SSSJ^gJ^ggggg^gSSSSSS •oqBpi i?^^SS5§§S^S^^^SSS55 •BlSl090 §^S5g§g§gSJ§SSSSgg^a •tjptioij ggS^^^^ggg^gg^^gg^S "Biqnmioo -^sia gi?S§^gSggg§gS^Sg^SS •ajBAi^pa: S^JS^^gSSSS^gg^^g^gg •^nonoaauoo S5^?^gSS^S§^S^^S^§S •OpBJOIOO !S^§SS^g^8^SSi5SSS^^g •BIUJOJTIBO ooiooiooooooioioooo'oiooo -3'Cqocc^). 00 c 9b 'c3 03 (MC0-*lOOt--0005 13 C^(MC^o lO o i-o o ; I C-1 CO !M C^ C^ (M e ) O O O lO o < I IM CO CS (M -^ ( >ooooo< l ^ a =3 g _ T' i— ' ^ O M O r! >i ,, O 1? t" -S Sic ti O G o o 14 THiMM-*>OOt^00C5O' •SuiraOiSAi 00■' cj iCMCO-»}'»COt>000:0--iCMCO»fOccr^GCrsOT 15 ;(MrO(rOTt<(M(MC<50JC^r001CO^C^IMC^]CO(MfO-^IMC^'*CS(NCC )Oioiooocoooo( C^(MrOC^fOC^(NCO) CO CM ; ICOCOCMCMCMC-lCMCMCMCOC1COCMCM(MCMCMfOC-lCOCMCM( J3TjJ'Qjot--ogo>0;-iC2co3;ioot~-QooiO'--ic*i-*Tt' 16 35. Words to be counted and charged for.— In a prepaid message the under-mentioned words will be counted and charged for, viz: The address and signature. All words in an extra date. In the check, the words "Deliver and report charges," ''Collect delivery charges," ''Report delivery," and "Repeat back." In collect messages the word "collect" in the check will be counted but will not be charged for. When a message bears two or more addresses, and de- livery is to be made to each address, it will be charged for as. two or more messages, as the case may be. A message addressed, for example, to "W. Brown, 197 Broadway, and B. Wells, 60 Exchange Place, N. Y.," or a message ad- dressed, for example, to "W. Brown and B. Wells, 197 Broadway," will in each case be charged for as two mes- sages. A message addressed to "J. B. Jackson and S. B. Smith, Senate Chamber, Washington, D. C," will be charged for as two messages. The additional address will not be considered as extra words. In counting a message, dictionary words, initial letters, surnames of persons, names of cities, towns, villages, States or Territories, or names of the Canadian provinces, will be counted and charged for each as one word. The abbreviations for the names of cities, towns, villages. States, Territories, and Provinces will be counted and charged for the same as if written in full. In names of countries or counties all the words will be counted and charged for. Abbreviations of weights and measures in common use will be counted each as a word . ■ -To prevent liability to error and reduce cost, numbers and amounts should be written in words. In ordinal numbers the affixes st., d., nd., rd., and th. will each be counted as one word. 17 All groups of letters, whether pronounceable or not, when such groups are not dictionary words and are not combinations of dictionary words, will in domestic mes- sages be counted at the rate of five letters or fractions of five letters to the word. Figures, decimal points, and bars of division will be counted, each separately, as one word. The following example will illustrate the application of these rules: Van Dome 1 word McGregor 1 O'Connor 1 DeWitt 1 Brown, jr 2 New York (or N. Y.) 1 New York State 2 Nova Scotia (or N. S.).... 1 St. Louis 1 East St. Louis 1 North Carolina 1 Queen Ann Countj' 3 New Mexico 1 District of Columbia (or D.C.) 1 North America 2 44.42 5 42B618 6 74f 5 No. 185 22dst 8 10 000 000 8 Ten millions 2 3d (or 3rd) 2 10th... Lbs.. Cwt.. Ilhds. 3 word 1 " 1 " 1 " Amaurecis 2 Adbantia 2 Chancin 2 Interavis 2 ByxtrmQO ,. 8 X j-f 194sm 8 All-right or alright 2 EXCEPTIONS. A.M P.M F. O. B. (or fob) C. O. D. (or cod) C. I. F. orC. F.I. (orcifor cfi) O.K C. A. F. (orcaf) Percent PREPARATION OP ACCOUNTS. See paragraphs 7, 17, 20, 24, 25, 26. 36. Accounts for travel expenses are to be rendered on Form 847 and its corresponding attached memorandum; and for purchases of material on Form 810 and correspond- ing memorandum. Pay rolls covering the employment of. temporary labor are to be rendered on Form 433, in 18 duplicate, accompanied by report of temporary labor, Form 825, in triplicate. 37. Accounts should be transmitted to tbe Bureau through the officer immediately in charge. Letters trans- mitting accounts are unnecessary. 38. The address to which check is to be sent should always be indicated in the space provided for that purpose. 39. Not more than one account a month (excepting for distribution work) is to be rendered, and it must include all expenses for that month. It may also include items suspended from accounts for previous months. 40. Items suspended for explanation should be included as the last entry in the first regular monthly account submitted after the receipt of notice of suspension, and should be accompanied by the required explanation and all correspondence relating thereto. 41. Where items of expense are omitted, the regula- tions of the Treasury Department will not permit their being included in a subsequent account. 42. Accounts should be given an appropriate heading, stating the work engaged upon, and the points between which travel is performed, and be complete as to affidavits and the signatures to all certificates and other require- ments indicated on the blanks. 43. Each account as submitted must have attached a memorandum, which should contain an exact transcript of all the items in the original. (See also par. 36.) No signatures should appear on this memorandum. 44. It is preferred that accounts be typewritten and the memorandum be a carbon copy. If a typewriter is not available, black ink should be used. Aniline inks, such as purple, violet, red, etc., should not be used. Proper ink will be supplied by the Bureau. 45. The -entries should follow each other according to the order in which the expenses were incurred with the date of each, and all accounts should be accurately added and the total for each page carried from the bottom of that 19 page to the top of the next succeeding page. The charges should be carried to the dollars and cents columns direct, so that two items will not appear on the same line. No entries should be made between the lines of the account. 46. The entries must show briefly the character of the expense in each case, in addition to the reference to the sub voucher; e. g., "Conveyance Washington to Chain Bridge," "Supplies," "Hardware," "Board and lodging," etc. If the charge is for board and lodging, the period must be shown. The place where the expense is incurred must always be given. 47. Travel accounts must show a complete itinerary. When transportation requests are used, the date of issue, points between which transportation is furnished, and the number of the request must be shown on the account. (See par. 8.) Free transportation must also be shown. When cash fare is paid, the initials of the road traveled must be given. 48. Travel accounts must be accompanied by original travel orders or copies thereof except when orders bear serial numbers. When copies of orders are furnished, they must be certified as "true copies." If the order bears a serial number, the number is to be inserted in the account in the proper space. 49. Every account and subvoucher must bear the signa- ture of the payee in his own handwriting, and his post- office address should be stated in the place indicated. The signature of the payee should correspond to the name of payee in every particular. 50. All items must be supported by subvouchers, or a satisfactory reason given, except for railroad tickets purchased at offices, porters' fees, baggage transfers, de- tached meals, and jurat fees. See also paragraphs 12, 13, 16, 17, 21, 22, 23, 24, 25, 29, and 30. 51. Subvouchers should be numbered consecutively and entered in numerical order in the column prepared for the purpose in the account, and should be securely 20 attached to the account in numerical series. They must be complete as to dates, amounts, etc. 52. Signatures by mark to subvouchers should be wit- nessed by some one other than the person rendering the account, and the witness's name should appear as such. When it is impossible to have signature by mark wit- nessed, the person rendering the account may act as witness, explaining why he did so. 53. Subvouchers must be stated in the name of the per- son, firm, company, or corporation rendering the service. If a firm, the receipt to the sub voucher must be in the usual firm signature; if an incorporated or unincorporated company, the receipt must be in the corporate name, fol- owed by the autograph signature of the officer (with his title) authorized to receive moneys and receipt therefor. Where possible, subvouchers should be filled out by the payee. If that can not be done, the amount in figures should be written by the person signing the receipt. 54. Erasures or alterations should be avoided, and when made should be certified to by the officer administering the oaths as having been made before final execution. The certificate should indicate the alteration or erasure made. 55. Paragraph 3 of Treasury Department Circular No. 52 of the year 1907 provides that all accounts claiming reim- bursement for actual necessary expenses incurred in the performance of official duty, or mileage where provided by law, shall be verified by affidavit. 56. A clerk of a United States court, a United States commissioner, or an officer or employee in the executive service of the Government who is also a notary is not per- mitted to receive a fee from an employee for administer- ing an oath to an account, and a charge for such service will not be allowed to the employee. 57. When an officer or employee of the department veri- fies a voucher by his oath, before a clerk of a United States court or a United States commissioner, the officer or em- 21 ployee making such oath should not pay the fee for such service. The Comptroller of the Treasury, in a decision dated July 31, 1906, held that such fees should be included in the accounts of clerks and commissioners and paid by the United States upon settling their accounts at the Treas- ury, as provided for by section 856, Revised Statutes. 58. The official character of the officer administering the oath should be shown by the impress seal of his office or by the certificate of the proper official of the State or Territory in which the oath is administered, showing his authority to administer oaths. The jurat should always show the venue of a magistrate. 59. Only one jurat fee will be allowed. The jurat fee is to be charged as the last item in the account, and must not exceed the legal rate. 60. The legal fees which notaries public and justices of the peace of the various States and Territories are author- ized by law to charge for taking affidavits to accounts and affixing their seals thereto are set forth in the following table: State or Territory. Alabama Alaska: First district Second and third districts Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Indian Territory Iowa Kansas. Notaries Justices of public. the peace. $0.50 $0.25 .50 .30 .75 .40 .75 .75 .50 .50 .50 .25 .25 .25 .35 .10 .50 .25 .50 .50 .60 .16 .50 .30 .25 .25 .15 .25 .35 .50 .25 .25 .25 .30 .30 .25 .20 22 state or Territory. Notaries public. Justices of the peace. Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada • New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Except— City of Philadelphia Allegheny County Bedford, 'Berks, Blair, Cameron, Center, Clin ton, Columbia, Dauphin, Delaware, Fulton Lancaster, Lebanon, Luzerne, Lj'coming Montour, Northampton, Snyder, Somerset "Westmoreland, and Wyoming counties Erie, Schuylkill, and York counties Philippine Islands Rhode Island South Carolina South Dakota Tennessee Texas. Utah Vermont Virginia Washington West Virginia Wisconsin Wyominig $0.20 .75 .25 .625 .25 .25 .25 .50 .50 .50 .25 .75 .25 .32 .50 .12 .50 .25 .40 .25 1.00 .25 .375 1.00 ,375 , 3125 ,25 ,25 ,25 ,25 ,50 ,25 ,50 ,25 ,25 ,50 ,25 ,25 ,50 61. It has been held by the Treasury Department that a sworn, affidavit will not be required for expense accounts in this department where those incurring the expenses — "are far removed from an officer authorized to administer oaths for general purposes, or where, by the making of such 23 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" — provided, however, that such expense account — "shall be certified on honor as cor- rect and accompanied by a statement of the conditions which make it impracticable to secure an affidavit. " 61. All expense accounts not sworn to must contain spe- cific explanations of the reasons why the oath is omitted, and must be certified to on honor in the space provided for the affidavit. 62. The following sample account has been printed to show the manner of preparation and to secure uniformity in entering the items of actual and necessary expenses. Being for the purpose of illustration only, it is not in- tended as an exhaustive enumeration of all proper expend- itures. 24 Date. 1910. Bureau of Fisheries. Travel Order No. 99. Num- ber of trans- porta- tion re- quest. Sub- voucher num- ber. Amounts. Dolls. Cents. Jan. 1 Pearl mussel investigation. Car fare, house to depot, Wash- ington, D. C... 05 Baggage transfer, house to de- pot, Washington, D. C 35 Transportation Washington to New York and ret., via. P. R. R SJeeping-car berth Washing- ton to New York (coupon 999 1 10 2 1 00 00 Supper on train 00 2 Porter's fee, sleeping car 25 Car fare, depot to hotel, New York 05 Baggage transfer, depot to hotel, New York . . ... 50 3 Telephone message to A. C. Co., making appointment with manager, 4 minutes 10 4 Woodward Hotel, board and lodging, b. Jan. 2 to s. Jan. 4, inclusive, 2i days @ $2 per day 2 5 50 R. R. fare. New York City to Hastings, N. Y. & ret 2 25 Boat hire, Hastings 3 75 Assistance, " 1-:::: 6 1 7 i 8 1 90 Supplies, " 60 Livery, " 50 5 Empire Express Co., Hastings, express on 1 can of mussels, receipt herewith 40 Johnson Hotel, lodging, night of 4th 00 Breakfast in New York 75 Baggage, hotel to depot, New York 50 Dinner on train en route to Washington 1 00 Baggage transfer, depot to house, Washington. . . / 35 Car fare, depot to house, Wash- ington 05 '' , Livery, Dec. 16, 1909, sus- pended in December vouch- er (see explanation and sub- voucher attached) 2 00 Notarv fee 50 Amount carried forward . 22 35 25 The following will give the general form of entries which should be made on sub voucher receipts, Form 527, which must accompany accounts when required by the regula- tions : The United States to Woodward Hotel, Dr. No. 2. 1910. ARTICLES DELIVERED OR SERVICES PERFORMED. Dollars. Cts. Jan. 4 Board and lodging, breakfast Jan. 2 to supper Jan. 4, inc., 2j days, at $2 per day 5 50 Received at New York City, of John Smith, this 4th day of Jan., 1910, the full amount of the above account. $5.50. Woodward Hotel, Per John Woodward, Prop. The United States to John Doe, Dr. No. 3. 1910. ARTICLES DELIVERED OR SERVICES PERFORMED. Dollars. Cts. Jan. 4 Boat hire, collecting mussels, 3 hrs., at 25 cts 75 Received at New York City, of John Smith, this 4th day of Jan., 1910, the full amount of the above account. $0.75. John Doe. The United States to Geo. Johnson, Dr. No. 1910. ARTICLES delivered OR SERVICES PERFORMED. Dollars. Cts. Jan. 4 Assistance collecting mussels, 3 hrs., at 30 cts 90 Recep 1910, the $0.90. ^ED at New York City, of John Smith, this ^ full amount of the above account. ( Ith day of jEO. John Jan., SON. 26 The United States to John Brown, Dr. No. 5. 1910. ARTICLES DELIVERED OR SERVICES PERFORMED. Dollars. Cts. Jan. 4 1 tin can, 10 cts.; 1 gal. denatured alcohol, 50 cts 60 Received at New York City, of John Smith, this 4th day of Jan., 1910, the full amount of the above account. i SO 60 TrvTTXT TJ-Dz-vTr-xT ' The United States to William A. Harris, Dr. John Brown. No. 6. 1910. articles deln^ered or ser\^ces performed. Dollars. Cts. Jan. 4 Horse and buggy, one hour, driving from Hastings mussel beds, in Hudson River. No other means of conveyance... 1 50 Received at Hastings, N. Y., of John Smith, this 4th day of Jan. 1910, the full amount of the above account. $1.50. William A. Harris. The United States to Johnson Hotel, Dr. No. 8. 1910. ARTICLES DELIVERED OR SERVICES performed. Dollars. Cts. Jan. 5 Lodging night of Jan. 4 1 00 Received at New York, of John Smith, this 5th day of Jan., 1910, the full amount of the above account. $1.00. Johnson Hotel, PerM. Madison, Ctk. 27 RECAPITULATION. EXPENSES WHICH MAY BE ALLOWED. Fares: Railroad and other, see par. 7, 8, 10, 11, 12. Sleeping and parlor car, see par. 13. Streetcar, see par. 15. Bapigage transfer, see par. 15. Fees, see par. 14. Hotel accommodations, see par. 16, 17, 20. Boarc) and lodging, see par. 17, 20. Livery and special transportation, see par. 21, 22. Guides, see par. 23. Telegrams, see par. 30, 31, 32, 34, 35. Telephone messages, see par. 24. Labor, see par. 25. Supplies, see par. 26. EXPENSES WHICH MAY BE ALLOWED CONDITION- ALLY. Cabs and busses, see par. 15. Fees, see par. 14. EXPENSES WHICH WILL NOT BE ALLOWED. Extra fares on limited trains, see par. 10. Meals or lodging owing to avoidable detention, see par. 18. Meals or lodging at place of residence, see par. 19. Stationery, see par. 27, Freight, see par. 28. Telegrams of personal nature, see par. 33. o %. ^ LIBRARY OF CONGRESS 662 824 497 6