188. Expenditures not to exceed appropriations.-No Executive Department or other Government establishment of the United States shall expend, in any one fiscal year, any sum in excess of appropria

court of which he is a member, and then only when there has been a clear abuse of the discretion committed to him. Far more cogent reasons exist why this rule should be applied to administrative officers, who are empowered to use their discretion as to the manner in which public moneys shall be expended, for great embarrassment and confusion might result if officers in one Executive Department could sit in judgment upon the decisions of the officers of another Executive Department in cases involving the exercise of judgment and discretion. (III Comp. Dec., 21.) Wherever the exercise of discretion by the War Department in disbursing moneys appropriated for the support of the Army is permitted by a statute, the manner in which such discretion has been exercised is a matter of administration with which the accounting officers have no concern. It is the province of the military authorities to determine the needs of a given military depot or post and the quantity of a specified article to be allotted to said depot or post, while it is the province of the accounting officers to determine whether or not Congress has made an appropriation covering a specific expenditure, or whether or not such expenditure was made in conformity with law. (Id., 21.) The degree of wisdom displayed in the ex

ercise of the discretion given an officer of the Army, under the authority of the Secretary of War, is not a subject for review by the accounting officers. If the officer is responsible for his action in the premises to anyone, it is to the source from which he derived his authority. (Id., 22.)

The evidence required by the War Department from the disbursing officers and agents of the Army for administrative purposes is a matter peculiarly within the jurisdiction of the Secretary of War. (Id., 497.)

When Congress makes an appropriation for a particular object, that appropriation is exclusive, and another appropriation which but for the specific appropriation might be available can not be used. (Id., 563.) When one appropriation is available for a specific object a second appropriation can not be used for the same work, unless from the second appropriation it clearly appears that it was the intention of Congress that such second appropriation should be available in addition to the specific appropriation. (Id., 417.) When an appropriation to which an expense is properly chargeable is exhausted, another appropriation can not be used. (Id., 492.)

Pecuniary responsibility of afficers.-Where purchases of army supplies are made in pursuance of an order issued by competent military authority, said order, or a certified copy thereof, should be filed with the first voucher on which payment for supplies is made and reference be made thereto on all the others. (Id., 287.)

Where there is a plain direction or prohibition spread upon the statute books, which is as well known to the inferior as to a superior officer, it is clearly binding upon both officers, and unless it can be affirmatively shown that the inferior called the attention of the superior to the infringement of law in the order, and that thereupon the superior renewed the order, the inferior officer must be held liable. (III Dig. Dec. 2d Comp., 9, par. 3.)

It is the duty of the disbursing officer to exercise the utmost care and vigilance in the disbursement of the public funds intrusted to him, and it is his imperative duty to see that the entire amount claimed is due and that payment thereof is fully warranted from the data given on the muster roll or final statement. If the information is not sufficient he must seek for more. He can not protect himself, in an erroneous payment made without due care, by charging a similar lack of care against the officer who gave the certificate. (Id., 10, par. 9. See also pars. 653 and 654, A. R., 1913.)

The word "voucher" can not be construed as synonymous with the word "receipt," it having a far broader signification in law. Any written evidence which establishes facts entitling a disbursing officer to credit is a voucher. “The word voucher' would seem to imply evidence, written or otherwise, of the truth of a fact." (The People v. Green, 5 Daly, N. Y., 194; III Comp. Dec., 378.)

Money vouchers.-The term " 'voucher," when used in connection with the disbursement of moneys, implies some written or printed instrument in the nature of a receipt, note, account, bill of particulars, or something of that character, which shows on what account or by what authority a particular payment has been made, and which may be kept or filed away, by the party

tions made by Congress for that fiscal year, or involve the Government in any contract or other obligation for the future payment of money in excess of such appropriations unless such contract or obli

receiving it, for his own convenience or protection, or that of the public. (People v. Brinkerhoff 107, Ill., 495.)

The presentation by a disbursing officer of a voucher properly receipted by the person entitled to payment is but prima facie evidence of actual payment by him, and will not entitle him to credit unless the amount has been actually paid to the proper person or his representative. (I Compt. Dec. 228.) The receipt of a witness to a pay roll is valid although written with a pencil, and not with ink, as required by the regulations and practice of the Department. (Id., 419.)

What shall be considered proper vouchers and the extent and character of the evidence necessary to support a claim must, of course, depend upon the circumstances of each case. I think, however, that the term "proper vouchers" must be construed to mean the vouchers ordinarily required in the transaction of business of this character. Presumptions should not be accepted in the place of proof where the latter can be procured. (V Comp. Dec., 140. See, also, VI id., 14, 97.)

Every voucher signed on behalf of any person, firm, or corporation by an agent or attorney should bear the name of the proper firm, person, or corporation, followed by the name of the agent or attorney. (III Dig. 2d Comp. Dec., 379.)

Under a resolution of the executive committee of the Western Union Telegraph Company passed November 24, 1886, any person in charge of any office of said company is authorized to receive and receipt for payments to said company, and receipts by such persons for such payments are to be held as binding upon said company. (Id.)

An order from the court appointing a receiver and showing his authority to act as such should be filed with or referred to in every voucher or claim presented by him for payment. (Id., 378.)

Receipts for small amounts for occasional service paid to corporations, such as railroad, telegraph, turnpike, transfer, express, steamboat, hotel, newspaper, and ice companies, may be signed by the local agent in charge of the business of the company at the place where the service is rendered, or where it begins or terminates, and the certificate of the officer making payment that the person to whom payment was thus made was then the local agent of the company, in charge of its business at the place designated, will be sufficient evidence of the agent's authority to receive and receipt for the money paid. (Id.)

The term "small amounts," as used in the Second Comptroller's decision of March 14, 1887, applies only to occasional payments of amounts deemed too insignificant to justify the Government in demanding written evidence of an agent's authority to receive and receipt for moneys, in accordance with the general rule. (Id.)

All vouchers in support of payments of percentages retained under contracts must be accompanied, as contemplated by section 277 of the Revised Statutes, by satisfactory evidence, either primary or secondary, that the several amounts thereon paid have been retained, have since become payable, and have not previously been paid. (Id., 379.)

It is within the power of the accounting officers, in the settling of accounts of disbursing officers, where it appears that an expenditure has been made from the wrong appropriation, if the expenditure be right in itself and correct otherwise, to charge the amount to the appropriation for which the expenditure is liable. If at the time of the settlement the appropriation to which the expenditure is chargeable is exhausted, the amount should be disallowed against the disbursing officer, and he should be required to apply to Congress for relief. (Id., 36.)

Where one Department receives from another Department supplies which are within the scope of appropriations belonging to each a reimbursement of the appropriation of the one from the appropriation of the other, of the cost of the supplies, is not a violation of section 3678, Revised Statutes; nor do the provisions of section 3618, Revised Statutes, apply to such case. (XVII Opin. Att. Gen., 480.)

For provisions of Army Regulations in respect to the preparation and execu tion of vouchers, see paragraphs 631-652, Army Regulations of 1913.

170. No extra allowances for disbursing money, etc.-No officer1 in any branch of the public service, or any other person whose salary, pay, or emoluments 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 for any other service or duty whatever, unless the same is authorized by law and the appropriation therefor explicitly states that it is for such additional pay, extra allowance, or compensation. Sec. 1765, R. S.

171. False entry by officer or agent.-Whoever, being an officer, clerk, agent, or other person holding any office or employment under the Government of the United States and, being charged with the duty of keeping accounts or records of any kind, shall, with intent to deceive, mislead, injure, or defraud the United States or any person, make in any such account or record any false or fictitious entry or record of any matter relating to or connected with his duties, or whoever with like intent shall aid or abet any such officer, clerk, agent, or other person in so doing; or whoever, being an officer, clerk, agent, or other person holding any office or employment under the Government of the United States and, being charged with the duty of receiving, holding, or paying over moneys or securities to, for, or on behalf of the United States, or of receiving or holding in trust for any person any moneys or securities, shall, with like intent, make a false report of such moneys or securities, or whoever with like intent shall aid or abet any such officer, clerk, agent, or other person in so doing, shall be fined not more than five those specified in this section as allowance to officers of the Army. (Comp. Dec., 1893-94, 275.)

A compensation for extra services, where no certain allowance is fixed by law, can not be paid by the head of a Department to any officer of the Government who has, by law, a certain compensation in the office he holds. (X Opin. Att. Gen., 31.) The various provisions of law forbidding extra allowance or additional pay for extra service imply extra-service pay or allowance in the same office, not distinct service in distinct offices. (VIII Opin. Att. Gen., 325.) Where the service is one required by law, but not of any particular official, and compensation therefor is fixed by competent authority, and is appropriated, any officer who, under due authorization, performs the service is entitled to the compensation. (XV Opin. Att. Gen., 608. See also Converse, admr., v. U. S., 21 How., 463; U. S. v. Shoemaker, 7 Wall., 338; Stansbury v. U. S., 8 Wall., 33; XIX Opin. Att. Gen., 121.) But see for exception, section 7, act of June 3, 1896 (29 Stat. 235.)

1 An officer is one who is invested with an office, and an office is authority, granted by law, to exercise a function of Government. An employee is one who is employed under a contract to perform personal service. An office is distinguished from a public employment by the fact that in the one case the authority to perform a public service is derived from the law, while in the other it is derived from a contract. IV Comp. Dec., 696.

'Salary is fixed when it is at a stipulated rate for a definite period of time; pay or emolument is fixed when the amount is agreed upon and the service is defined. Hedrick v. U. S., 16 Ct. Cls., 88.

The provisions of section 1765, Revised Statutes, which prohibit the pay ment of additional compensation, apply to two classes of persons only, viz, officers in the public service and employees whose compensation is fixed by law or regulations. IV Comp. Dec., 696. See, also, id., 424.

thousand dollars, or imprisoned not more than ten years, or both. Act of Mar. 4, 1911 (36 Stat., 1355).

172. Officer, etc., not to solicit or receive political contributions.— No Senator or Representative in, or Delegate or Resident Commissioner to Congress, or Senator, Representative, Delegate, or Resident Commissioner elect, or officer or employee of either House of Congress, and no executive, judicial, military, or naval officer of the United States, and no clerk or employee of any department, branch or bureau of the executive, judicial, or military or naval service of the United States, shall, directly or indirectly, solicit or receive, or be in any manner concerned in soliciting or receiving, any asse-sment, subscription, or contribution for any political purpose whatever, from any officer, clerk, or employee of the United States, or any department, branch, or bureau thereof, or from any person reviving any salary or compensation from moneys derived from the Treasury of the United States. Sec. 118, Act of Mar. 4, 1909, Criminal Code (35 Stat. 1110).

173. Same. No person shall, in any room or building occupied in the discharge of official duties by any officer or employee of the United States mentioned in the preceding section, or in any navyyard, fort, or arsenal, solicit in any manner whatever or receive any contribution of money or other thing of value for any political I whatever. Sec. 119, id.

174. Same.-No officer or employee of the United States mentioned in section one hundred and eighteen, shall discharge, or promote, or degrade, or in any manner change the official rank or compensation of any other officer or employee, or promise or threaten so to do, for gg or withholding or neglecting to make any contribution of ey or other valuable thing for any political purpose. Sec. 120,

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175. Same-No officer, clerk, or other person in the service of the United States shall, directly or indirectly, give or hand over to any other officer, clerk, or person in the service of the United States, er to any Senator or Member of or Delegate to Congress, or Resi

Commissioner, any money or other valuable thing on account for to be applied to the promotion of any political object whater. Ser. 121, id.

176. Sime; Penalty.-Whoever shall violate any provision of the fr preceding sections shall be fined not more than five thousand dars, or imprisoned not more than three years, or both. Sec.

177. No officer or clerk to solicit for gift to superior.—No officer, ek, or employee in the United States Government employ shall at any time solicit contributions from other officers, clerks, or em

ployees in the Government service for a gift or present to those in a superior official position; nor shall any such officials or clerical superiors receive any gift or present offered or presented to them as a contribution from persons in Government employ receiving a less salary than themselves; nor shall any officer or clerk make any donation as a gift or present to any official superior. Every person who violates this section shall be summarily dismissed from the Government employ.1 Sec. 1784, R. S.

1 This section was held to be constitutional by the Supreme Court in Ex parte Curtis, 106 U. S., 371.