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 exercise 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 officers.-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 they in excess of such appropriations unless such contract or obli

receiving it for his own convenience or protection, or that of the public. Pepe 1. Brinkerhoff 107, Ill., 495.)

The presentation by a disbursing officer of a voucher properly receipted by person entitied to payment is but prima facie evidence of actual payment ym, and will not entitle him to credit unless the amount has been actually to the proper person or his representative. (I Compt. Dec. 228.) The www it of a witness to a pay roll is valid although written with a pencil, and rot with ink, as required by the regulations and practice of the Department. 1! 419)

Wi: shall be considered proper vouchers and the extent and character of the evidence necessary to support a claim must. of course, depend upon the fit, dust inces of each case. I think, however, that the term "proper vouchers" rst be construed to mean the vouchers ordinarily required in the transaction of hunts of this character. Presumptions should not be accepted in the 1e of proof where the latter can be procured. (V Comp. Dec., 140. See, VI id, 14, 97.)

Leery voncher signed on behalf of any person, firm, or corporation by an apak or attorney should bear the name of the proper firm, person, or corporaflowed by the name of the agent or attorney. (III Dig. 2d Comp.

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

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

Res for small amounts for occasional service paid to corporations, such ara inad, telegraph, turnpike, transfer, express, steamboat, hotel, newspaper, janies, 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 offertes and the certificate of the officer making payment that the person ↑ via mylent was thus made was then the local agent of the company, in Age of its business at the place designated, will be sufficient evidence of

authority to receive and receipt for the money paid. (Id.)

smal amounts," as used in the Second Comptroller's decision of M** 14–1987, applies only to occasional payments of amounts deemed too rebest to justify the Government in demanding written evidence of an Authority to receive and receipt for moneys, in accordance with the

A. vos bers in support of payments of percentages retained under contracts **** pred as contemplated by section 277 of the Revised Statua 56-9, frantat tury evidence, either primary or secondary, that the several amounts pod have been retained, have since become payable, and have not sy been paid. (Id. 379)

wwithin the power of the accounting officers, in the setting of accounts

gofers, where it appears that an expenditure has been in de * wrong appropriation, if the expenditure be right in itself and correct *, to charge the amount to the appropriation for which the exter dit re If at the time of the settlement the appropriation to which the ETIK. bie is exh usted, the amount should be disc 0160] *2* ther, and he should be required to apply to Congress for

De betartment receives from another Department subolles which are in the wupe of appropriations belonging to each a reintorettor of the n of the one from the appropriation of the other of the cost of ** is not a violation of section 3678, Revived

in of section 3614, Revised Statutes, apply to such mater

For do t (XVII 0; n

Te provisions of Army Regulations in respect to the preparation and exern at if va bers, see paragraphs 631-659. Army Regulations of 1912.

gation is authorized by law. Nor shall any Department or any officer of the Government accept voluntary service for the Government or employ personal service in excess of that authorized by law, except in cases of sudden emergency involving the loss of human life or the destruction of property. All appropriations made for contingent expenses or other general purposes, except appropriations made in fulfillment of contract obligations expressly authorized by law, or for objects required or authorized by law without reference to the amounts annually appropriated therefor, shall, on or before the beginning of each fiscal year, be so apportioned by monthly or other allotments as to prevent expenditures in one portion of the year which may necessitate deficiency or additional appropriations to complete the service of the fiscal year for which said 'appropriations are made; and all such apportionments shall be adhered to and shall not be waived or modified except upon the happening of some extraordinary emergency or unusual circumstance which could not be anticipated at the time of making such apportionment, but this provision shall not apply to the contingent appropriations of the Senate or House of Representatives; and in case said apportionments are waived or modified as herein provided, the same shall be waived or modified in writing by the head of such Executive Department or other Government establishment having control of the expenditure, and the reasons therefor shall be fully set forth in each particular case and communicated to Congress in connection with estimates for any additional appropriations required on account thereof. Any person violating any provision of this section shall be summarily removed from office and may also be punished by a fine of not less than one hundred dollars or by imprisonment for not less than one month.1

'The legal liability of the Government does not generally depend upon appropriations. The constitutional provision, in Article I, section 9, that "no money shall be drawn from the Treasury but in consequence of appropriations made by law," is a mere limitation and restriction upon the executive officers of the Treasury Department, and does not prevent Congress, the law-making power, from involving the Government in contracts to pay money to any extent. When such contracts are made, the parties who acquire rights to compensation thereunder must wait until an appropriation is made before they can receive their money, but the right on their part and the obligation on the part of the United States remain unchanged. Failing to obtain direct appropriations for their benefit, public creditors may sue in this court and thus obtain payment out of any money appropriated for the payment and satisfaction of private claims. (Mitchell v. U. S., 18 Ct. Cls., 281, 286.) The excepting clause in section 3732, Revised Statutes (a) in relation to contracts for and purchases of clothing, subsistence, forage, fuel, quarters, etc., operates to withdraw such contracts and purchases from the prohibition contained in this paragraph in relation to expenditures in excess of the appropriations for a particular fiscal year, and such purchases may be made, provided the necessities of the current fiscal year be not exceeded.

A deficiency appropriation is one made to pay a liability legally created, for the payment of which an appropriation previously made is insufficient; it supplements the original appropriation, partakes of its nature, and is subject to the same limitations which attach by law to the use of the original appropriation. (IV Comp. Dec., 61.)

Sec. 3679, R. S., as amended by sec. 4, act of Mar. 3, 1905 (33 Stat. 1257), and Sec. 3, act of Feb. 27, 1906 (34 Stat. 48).

189. Same.-No Act of Congress hereafter passed shall be construed to make an appropriation out of the Treasury of the United States, or to authorize the execution of a contract involving the payment of money in excess of appropriations made by law, unless such Act shall in specific terms declare an appropriation to be made or that a contract may be executed. Sec. 9, Act of June 30, 1906 (34 Stat. 764).

190. Commissions and inquiries-Expenditures for.-No accounting or disbursing officer of the Government shall allow or pay any account or charge whatever, growing out of, or in any way connected with, any commission or inquiry, except courts-martial or courts of inquiry in the military or naval service of the United States, until special appropriations shall have been made by law to pay such accounts and charges. This section, however, shall not extend to the contingent fund connected with the foreign intercourse of the Government, placed at the disposal of the President. Sec. 3681, R. S. 191. Balances-Disposition of after two years.-All balances of appropriations which shall have remained on the books of the Treasury, without being drawn against in the settlement of accounts, for two years from the date of the last appropriation made by law, shall be reported by the Secretary of the Treasury to the Auditor of the Treasury, whose duty it is to settle accounts thereunder, and the Auditor shall examine the books of his office, and certify to the Secretary whether such balances will be required in the settlement of any accounts pending in his office; and if it appears that such balances will not be required for this purpose, then the Secretary may include such balances in his surplus-fund warrant, whether the head of the proper Department shall have certified that it may be carried into the general Treasury or not. But no appropriation for the payment of the interest or principal of the public debt, or to which a longer duration is given by law, shall be thus treated. Sec. 3691, R. S.

192. Same. From and after the first day of July, eighteen hundred and seventy-four, and of each year thereafter, the Secretary of the Treasury shall cause all unexpended balances of appropriations which have remained upon the books of the Treasury for two fiscal years to be carried to the surplus fund and covered into the Treasury: Provided, That this provision shall not apply to permanent specific appropriations, appropriations for rivers and harbors, light-houses, fortifications, public buildings, or the pay of the Navy and Marine Corps; but the appropriations named in this proviso shall continue available until otherwise ordered by Congress. Sec. 5, Act of June 20, 1874 (18 Stat. 110).

193. Same-Application of.-All balances of appropriations contained in the annual appropriation bills and made specifically for the service of any fiscal year, and remaining unexpended at the expiration of such fiscal year, shall only be applied to the payment of expenses properly incurred during that year, or to the fulfillment of contracts properly made within that year; and balances not needed for such purposes shall be carried to the surplus fund. This section, however, shall not apply to appropriations known as permanent or indefinite appropriations.1-Sec. 3690, R. S.

194. Fiscal year character of appropriations-Exceptions.-No specific or indefinite appropriation made hereafter in any regular annual appropriation Act shall be construed to be permanent or available continuously without reference to a fiscal year unless it belongs to one of the following five classes: "Rivers and harbors," "lighthouses," "fortifications," "public buildings," and "pay of the Navy and Marine Corps," last specifically named in and excepted from the operation of the provisions of the so-called "covering-in Act" approved June twentieth, eighteen hundred and seventy-four, or unless it is made in terms expressly providing that it shall continue available beyond the fiscal year for which the appropriation Act in which it is contained makes provision. Sec. 7, Act of Aug. 24, 1912 (37 Stat. 487).

1 The use of every fiscal year appropriation is limited by section 3690 of the Revised Statutes and by its own terms to the payment of expenses properly incurred during the fiscal year for which it is made, or to the fulfillment of contracts properly made within that year; and balances not needed for such purroses must be carried to the surplus fund and covered into the Treasury in conformity with the provisions of section 5 of the act of June 20, 1874. (18 Stat, 110; 3 Dig., 2d Comp. Dec., par. 96.) The use of any part of an appropriation made for one fiscal year for the payment of any liability incurred during a succeeding fiscal year is prohibited by section 3679 as well as by section 3690 of the fiscal year. (II Comp. Dec., 248.)

A proposal in writing to furnish supplies and a written acceptance by the authorized agent of the Government constitute a contract within the meaning of section 3690 of the Revised Statutes, so as to authorize the use of an appropriation for the fiscal year in which the contract is made in paying for such portion of the supplies as are delivered under the contract after the expiration of the fiscal year. (II Comp. Dec., 248.)

An appropriation is properly chargeable with all the expenses necessary to accomplish the object for which it is made, unless particular items of expense are specifically provided for by some other appropriation. (IV Comp. Dec., 24; I id., 472, 517; II id.. 74; III id., 623.) There is no authority under an act of appropriation, made specifically for the service of a particular fiscal year, to enter into a contract for supplies, etc, for the service of a subsequent fiscal year, and therefore, as to that appropriation, such a contract is not "properly made within that year," within the meaning of section 3690, Revised Statutes. (IV id., 553.) While it is a rule that a specific appropriation excludes the use, for the same objects, of a general appropriation, yet when there are two appropriations both applicable to the same object they are to be treated as cumulative, and either or both can be used in the discretion of the head of the Department. (Id., 121. See, also, I id., 533.) The balance of an appro-` priation which has been treated as not limited to a fiscal year will, upon the accomplishment of the object for which it was made, be covered into the Treasury, in analogy to the practice required by law (act of June 23, 1874, 18 Stat.,