estate, the accounting officers may allow the amount found due to the decedent's widow or legal heirs in the following order of precedence: First, to the widow; second, if decedent left no widow, or the widow be dead at time of settlement, then to the children or their issue, per stirpes; third, if no widow or descendants, then to the father and mother in equal parts, provided the father has not abandoned the support of his family, in which case to the mother alone; fourth, if either the father or mother be dead, then to the one surviving; fifth, if there be no widow, child, father, or mother at the date of settlement, then to the brothers and sisters and children of deceased brothers and sisters, per stirpes: Provided, That this act shall not be so construed as to prevent payment from the amount due the decedent's estate of funeral expenses, provided a claim therefor is presented by the person or persons who actually paid the same before settlement by the accounting officers.—Act of June 30, 1906 (34 Stat., 750).

STOPPAGES OF PAY.

316. The cost of repairs or damages done to arms, equipments, or implements shall be deducted from the pay of any officer or soldier in whose care or use the same were when such damages occurred, if said damages were occasioned by the abuse or negligence of said officer or soldier.-Sec. 1303, R. S.

317. In case of deficiency of any article of military supplies, on final settlements of the accounts of any officer charged with the issue of the same, the value thereof shall be charged against the delinquent and deducted from his monthly pay, unless he shall show to the satisfaction of the Secretary of War, by one or more depositions setting forth the circumstances of the case, that said deficiency was not occasioned by any fault on his part. And in case of damage to any military supplies, the value of such damage shall be charged against such officer and deducted from his monthly pay, unless he shall, in like manner, show that such damage was not occasioned by any fault on his part.-Sec. 1304, R. S.

318. The amount due from any officer for rations purchased on credit, or for any article designated by the inspectors general of the Army and purchased on credit from commissaries of subsistence, shall be deducted from the payment made to such officer next after such purchase shall have been reported to the Paymaster General.—Sec. 1299, R. S.

319. No money shall be paid to any person for his compensation who is in arrears to the United States until he has accounted for and paid into the Treasury all sums for which he may be liable. In all cases where the pay or salary of any person is withheld in pursuance of this section, the accounting officers of the Treasury, if required to do so by the party, his agent, or attorney, shall report forthwith to the Solicitor of the Treasury the balance due; and the solicitor shall, within sixty days thereafter, order suit to be commenced against such delinquent and his sureties.-Sec. 1766, R. S.

320. The pay of officers of the Army may be withheld under section seventeen hundred and sixty-six of the Revised Statutes on account of an indebtedness to the United States admitted or shown by the judgment of a court, but not otherwise, unless upon a special order issued according to the discretion of the Secretary of War.Act of July 16, 1892 (27 Stat., 177).

ENLISTED MEN.

321. Hereafter the monthly pay of enlisted men of the Army during their first enlistment shall be as follows: Master electricians, master signal electricians, seventy-five dollars; engineers, sixty-five dollars; sergeants, first class, Hospital Corps, fifty dollars; regimental sergeants major, regimental quartermaster sergeants, regimental commis

sary sergeants, sergeants major, senior grade, Coast Artillery, battalion sergeants major of Engineers, post quartermaster sergeants, post commissary sergeants, post ordnance sergeants, battalion quartermaster sergeants of Engineers, electrician sergeants, first class; sergeants, first class, Signal Corps, and first sergeants, forty-five dollars; battalion sergeants major of Infantry and Field Artillery, squadron sergeants major, sergeants major, junior grade, Coast Artillery, battalion quartermaster sergeants, Field Artillery, and master gunners, forty dollars; electrician sergeants second class, sergeants of Engineers, Ordnance, and Signal Corps, quartermaster sergeants of Engineers, and color sergeants, thirty-six dollars; sergeants and quartermaster sergeants of Cavalry, Artillery, and Infantry, stable sergeants, sergeants, and acting cooks of the Hospital Corps, firemen, and cooks, thirty dollars: Provided, That mess sergeants shall receive six dollars per month in addition to their pay; corporals of Engineers, Ordnance, Signal Corps, and Hospital Corps, chief mechanics and mechanics, Coast Artillery, twenty-four dollars; corporals of Cavalry, Artillery, and Infantry, mechanics of Field Artillery, blacksmiths and farriers, saddlers, wagoners, and artificers, twenty-one dollars: Provided, That not to exceed one blacksmith and farrier in each troop of cavalry and one mechanic in each battery of Field Artillery shall receive nine dollars per month additional for performing the duty of horse-shoer; privates first class of Engineers, Ordnance, Signal Corps, and Hospital Corps, eighteen dollars; privates, Hospital Corps, sixteen dollars; trumpeters, musicians of Infantry, Artillery, and Engineers, privates of Cavalry, Artillery, Infantry, Signal Corps, and privates second class, Engineers and Ordnance, fifteen dollars.-Act of May 11, 1908 (35 Stat., 109).

322. Hereafter the monthly pay during the first enlistment of enlisted men of bands, exclusive of the band of the United States Military Academy, shall be as follows: Chief musicians, seventy-five dollars; principal musicians and chief trumpeters, forty dollars; sergeants and drum majors, thirty-six dollars; corporals, thirty dollars; and privates, twenty-four dollars; and the continuous-service pay of all grades shall be as provided in this act: Provided, That Army bands or members thereof shall not receive remuneration for furnishing music outside the limits of military posts when the furnishing of such music places them in competition with local civilian musicians.— Act of May 11, 1908 (35 Stat., 110).

323. One of the two "blacksmiths and farriers" now authorized by law for each troop of Cavalry shall hereafter be designated as "horseshoer" and receive the pay of a sergeant of Cavalry, and the other shall hereafter be designated as 'farrier" and receive the pay of a corporal of Cavalry; and that one of the "mechanics" now authorized by law for each battery of Field Artillery shall hereafter be designated as "horseshoer" and receive the pay of a sergeant of Artillery.-Act of Mar. 23, 1910 (36 Stat., 245).

324. The Secretary of War is also authorized to arrange for the payment of the enlisted men serving at posts or places where no paymaster is on duty by check or by currency, to be sent to them by mail or express, at the expense and risk of the United States. Act of Feb. 27, 1893 (27 Stat., 479).

325. Fraudulent enlistment and the receipt of any pay or allowance thereunder, is hereby declared a military offense and made punishable by a court-martial, under the sixty-second article of war.-Act of July 27, 1892 (27 Stat., 278).

326. The Army shall be paid in such manner that the arrears shall at no time exceed two months, unless circumstances shall render further arrears unavoidable.-Sec. 1189, R. S.

327. That the Secretary of War is authorized to appoint, on the recommendation of the Quartermaster General, as many post quartermaster sergeants, not to exceed one hundred and fifty, as he may deem necessary for the interests of the service, said sergeants to be selected by examination from the most competent enlisted men of the Army who have served at least four years, and whose character and education shall fit them to take charge of public property and to act as clerks and assistants to post and other quartermasters. Said post quartermaster sergeants shall, so far as practicable, perform the duties of storekeepers and clerks, in lieu of civilian employees. The post quartermaster sergeants shall be subject to the Rules and Articles of War and shall receive for their services the same pay and allowances as ordnance sergeants.— Acts of July 5, 1884 (23 Stat., 109), July 8, 1898 (30 Stat., 728), and Act of Feb. 2, 1901 (31 Stat., 751).

328. For pay of two hundred quartermaster sergeants at four hundred and eight dollars each.-Act of Apr. 23, 1904 (33 Stat., 261) and subsequent appropriation acts.

329. In time of war the pay proper of enlisted men shall be increased twenty per centum over and above the rates of pay as fixed by law.-Act of Apr. 26, 1898 (30 Stat., 365).

330. Hereafter the Secretary of War shall be authorized to detach from the Army at large such number of enlisted men as may be necessary to perform duty at the various recruit depots and the United States military prison, and of the enlisted men so detached, and while performing such duty there shall be allowed for each depot and the prison one who shall have the rank, pay, and allowances of battalion or squadron sergeant major, and for each recruit and prison company one who shall have the rank, pay, and allowances of first sergeant, five the rank, pay, and allowances of sergeant, and six the rank, pay, and allowances of corporal, of the arm of the service to which they respectively belong.-Act of June 12, 1906 (34 Stat., 242).

ADDITIONAL PAY AND EXTRA DUTY PAY.

331. Extra-duty pay hereafter shall be at the rate of fifty cents per day for mechanics, artisans, school-teachers, and clerks at Army, division, and department headquarters, and thirty-five cents per day for other clerks, teamsters, laborers, and others.-Act of July 5, 1884 (23 Stat., 110). (See par. 334.)

332. A certificate of merit granted to an enlisted man for distinguished service shall entitle him, from the date of such service, to additional pay at the rate of two dollars per month while he is in the military service, although such service may not be continuous.-Act of Feb. 9, 1891 (26 Stat., 737).

333. Hereafter enlisted men now qualified or hereafter qualifying as marksmen shall receive two dollars per month; as sharpshooters, three dollars per month; as expert riflemen, five dollars per month; as second-class gunners, two dollars per month; as first-class gunners, three dollars per month; as gun pointers, gun commanders, observers second class, chief planters and chief loaders, seven dollars per month; as plotters, observers first class, and casemate electricians, nine dollars per month; all in addition to their pay, under such regulations as the Secretary of War may prescribe, but no enlisted man shall receive at the same time additional pay for more than one of the classifications named in this section.-Act of May 11, 1908 (35 Stats., 110).

334. When soldiers are detailed for employment as artificers or laborers in the construction of permanent military works, public roads, or other constant labor of not

less than ten days' duration, they shall receive, in addition to their regular pay, the following compensation: Fifty cents per day for mechanics, artisans, school-teachers, and clerks at Army, division, and department headquarters, and thirty-five cents per day for other clerks, teamsters, laborers, and others. This allowance of extra pay shall not apply to the troops of the Ordnance Department.-Sec. 1287 R. S., as amended by act of July 5, 1884 (23 Stat., 110). See also act of Mar. 3, 1885 (23 Stat., 359).

335. Mess sergeants shall receive six dollars per month in addition to their pay.Act of May 11, 1908 (35 Stat., 109).

336. Hereafter enlisted men may be detailed to serve as stenographic reporters for general courts-martial, courts of inquiry, military commissions, and retiring boards, and while so serving shall receive extra pay at the rate of not exceeding five cents for each one hundred words taken in shorthand and transcribed, such extra pay to be met from the annual appropriation for expenses of courts-martial, and so forth.— Act of Aug. 24, 1912 (37 Stat., 575).

337. In war time no additional increased compensation shall be allowed to soldiers performing what is known as extra or special duty.-Act of Apr. 26, 1898 (30 Stat., 365).

338. Enlisted men receiving or entitled to the twenty per centum increased pay herein authorized shall not be entitled to or receive any additional increased compensation for what is known as extra or special duty.-Act of Mar. 2, 1901 (31 Stat., 903).

339. For extra pay to enlisted men employed on extra duty as switchboard operators at each interior post of the Army.-(See Annual appropriation acts.)

340. Enlisted men of the line of the Army and of the Signal Corps, employed in the Territory of Alaska on the Alaskan cable and telegraph system, for periods of not less than ten days, at the rate of thirty-five cents per day.-Act of May 11, 1908 (35 Stat., 114).

341. Signal Service men shall not receive extra duty pay unless specially directed by the Secretary of War.—Act of June 20, 1878 (20 Stat., 219).

ALLOTMENTS OF PAY.

342. The Secretary of War is hereby authorized to permit enlisted men of the United States Army to make allotments of their pay, under such regulations as he may prescribe, for the support of their families or relatives, for their own savings, or for other purposes, during such time as they may be absent on distant duty, or under other circumstances warranting such action.-Act of Mar. 2, 1899 (30 Stat., 981).

343. Hereafter all allotments of pay of enlisted men of the United States Army, under section sixteen of act of Congress approved March second, eighteen hundred and ninety-nine, that have been or shall be paid to the designated allottees, after the expiration of one month subsequent to the month in which said allotments accrued, shall pass to the credit of the disbursing officer who has made or shall make such payment: Provided, That said disbursing officer shall, before making payment of said allotments, use, or shall have used, due diligence in obtaining and making use of all information that may have been received in the War Department relative to the grantors of the allotments: And provided further, That if an erroneous payment is made because of the failure of an officer responsible for such report to report, in the manner prescribed by the Secretary of War, the death of a grantor or any fact which renders the allotment not payable, then the amount of such erroneous payment shall be collected by the Pay

master General from the officer who fails to make such report, if such collection is practicable.-Act of Mar. 2, 1901 (31 Stat., 896).

ALTERATION OF CLOTHING.

344. It shall be lawful for the commanding officer of each regiment, whenever it may be necessary, to cause the coats, vests, and overalls or breeches which may from time to time be issued to and for his regiment to be altered and new-made, so as to better to fit them to the persons, respectively, for whose use they shall be delivered; and for defraying the expense of such alterations to cause to be deducted and applied out of the pay of such persons a sum or sums not exceeding twenty-five cents for each coat, eight cents for each vest and for each pair of overalls or breeches.-Sec. 1220, R. S.

345. Hereafter the regimental price fixed for altering and fitting soldiers' clothing. shall not exceed the cost of making the same at the clothing depots.—Act of Mar. 2, 1889 (25 Stat., 831).

ASSIGNMENTS OF PAY.

346. No assignment of pay by a noncommissioned officer or private, previous to his discharge, shall be valid.-Sec. 1291, R. S.

BOUNTY FOR REENLISTMENT.

347. Sec. 2. That for the purpose of utilizing as an auxiliary to the Army reserve hereinafter provided for the services of men who have had experience and training in the Regular Army, in time of war or when war is imminent, and after the President shall, by proclamation, have called upon honorably discharged soldiers of the Regular Army to present themselves for reenlistment therein within a specified period, subject to such conditions as may be prescribed in said proclamation any person who shall have been discharged honorably from said Army, with character reported as at least good, and who having been found physically qualified for the duties of a soldier, if not over forty-five years of age, shall reenlist in the line of said Army or in the Signal or Hospital Corps thereof within the period that shall be specified in said proclamation, shall receive on so reenlisting a bounty which shall be computed at the rate of eight dollars for each month for the first year of the period that shall have elapsed since his last discharge from the Regular Army and the date of his reenlistment therein under the terms of said proclamation; at the rate of six dollars per month for the second year of such period; at the rate of four dollars per month for the third year of such period; and at the rate of two dollars per month for any subsequent year of such period, but no bounty in excess of three hundred dollars shall be paid to any person under the terms of this act.—Act of Aug. 24, 1912 (37 Stat., 590).

CLOTHING ALLOWANCE.

348. The money value of all clothing overdrawn by the soldier beyond his allowance shall be charged against him, every six months, on the muster roll of his company, or on his final statements if sooner discharged, and he shall receive pay for such articles of clothing as have not been issued to him in any year, or which may be due to him at the time of his discharge, according to the annual estimated value thereof. The amount due him for clothing, when he draws less than his allowance, shall not be paid to him until his final discharge from the service.-Sec. 1302, R. S.

349. Clothing balances accumulating to the soldier's credit under section thirteen hundred and two shall, when payable to him upon his discharge, be paid out of the appropriation for "Pay of the Army" for the then current fiscal year.-Act of June 12, 1906 (34 Stat., 246).