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"Officer paid from July 1, 1910, to June 30, 1911, for light of his six rooms, as follows:"

Voucher 2-B, quarter ending Sept. 30, 1910.
Voucher 4-B, quarter ending Sept. 30, 1910-
Voucher 1-B, quarter ending Dec. 31, 1910.
Voucher 3-B, quarter ending Dec. 31, 1910.
Voucher 5-B, quarter ending Dec. 31, 1910.
Voucher 1-B, quarter ending Mar. 31, 1911.
Voucher 3-B, quarter ending Mar. 31, 1911.
Voucher 5-B, quarter ending Mar. 31, 1911.
Voucher 6-B, quarter ending Mar. 31, 1911.
Voucher 4-B, quarter ending June 30, 1911.
Voucher 3-B, quarter ending June 30, 1911.
Voucher 10-B, quarter ending June 30, 1911-

17.2 K. W. H____ $1.64
33.3 K. W. H____
60. 2 K. W. H_

3. 18

5.73

100.4 K. W. H_

9.56

31.2 K. W. H_

2.97

153

K. W. H

14.57

148

K. W. H

14.09

86

K. W. H.

8.19

55

K. W. H

5.24

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The authorized number of rooms as quarters for an officer of the grade of captain is four.

In the decision of this office of March 16, 1912 (60 MS. Comp. Dec., 1247), it was said and held:

"In the present case it appears that claimant occupied as quarters his own house, and that said house contained more rooms than are prescribed by law as the authorized allowance of quarters for an officer of his rank. Such being the case, the Quartermaster's Department was authorized, under the law and regulations, to supply the heat and light necessary for such quarters not to exceed the quantity prescribed by paragraph 1053, Army Regulations of 1908, for the number of rooms to which his rank entitled him."

In 19 Comp. Dec., 396, it was held, quoting the syllabus, that— "Where an officer of the Army occupies as his quarters a private residence containing a greater number of rooms than his authorized allowance of quarters, the Quartermaster's Department is authorized to supply the heat and light actually necessary for the quarters occupied. But the quantity of fuel and illuminating supplies to which he is entitled at the expense of the United States is limited to the quantity prescribed by regulations as the allowance for the number of rooms to which his rank entitles him." (See also decision of Feb. 14, 1913, in the accounts of Col. John L. Clem, quartermaster, United States Army.)

The electric current necessary to light the quarters occupied by appellant was measured by a separate meter, and, such being the case, the fact that the quarters consisted of more than four rooms is not material. It is shown that said officer did not consume in the entire year the full allowance authorized for four rooms. The auditor's action as respects these items is reversed, and the amount disallowed on said vouchers will be passed to the credit of the disbursing officer.

Voucher 14-B, quarter ended March, 1911, is a payment of $2.14 to appellant himself as reimbursement of amount paid by him for transportation of baggage on a journey on official business from Berlin to Dusseldorf, Koln, and return, for which the officer was paid mileage at the rate of 7 cents a mile. The officer certifies that said sum was actually paid from his personal funds; that the charge is correct; that it was impossible to procure receipts from the various railroad agents paid; that the amount of baggage did not exceed 150 pounds; and that the travel was necessary in the public service. In his disallowance of the item the auditor says:

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He reimburses himself for expenditures for railway transportation of personal baggage on travel, Berlin to Dusseldorf, Koln, and return. According to mileage voucher No. 3273, account of Col. George R. Smith, he was paid for this trip from March 11 to 20, 1911, 797 miles, at 7 cents=$55.79. Officer's attention is invited to act of June 12, 1906 (34 Stat., 246), which provides in part: "For mileage to officers * *: Provided, That hereafter offiwhen traveling under competent orders without shall be paid seven cents per mile and no

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"In view of the fact that officer was traveling on a mileage status and that there is no authority of law for any additional expense against the Government, except the mileage as claimed by him, the amount paid on this voucher should be refunded.

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* * In view of the foregoing reasons credit for the amount of $2.14 is now disallowed."

The appellant says:

"Usually the baggage carried with me weighs about 60 kilograms = 132 pounds, which is within the allowance. In Germany no baggage is carried free, except hand bags. The rates vary with the weights and distances. In the case in question, I can not remember the weight of my baggage, but it must have been between 26 and 35 kilograms, the first 'stufe' of the German tariff. The distance from Berlin to Koln is 590 kilometers, for which zone, baggage within the first stufe' costs 3 marks. The side trip to Unterluss, 57 kilometers from Lehrte, would have cost 0.50 mark, the return trips the same, making 7 marks. Add to this certain authorized and fixed station charges for handling baggage, the total would amount to 9 marks."

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The act of June 12, 1906 (34 Stat., 246), provides:

"That hereafter officers, active and retired, when traveling under competent orders without troops, and retired officers who have so traveled since March third, nineteen hundred and five, shall be paid seven cents per mile and no more;

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Paragraph 1137, Army Regulations, 1910, reads:

"An officer drawing mileage is entitled to free transportation for 150 pounds of baggage. If his ticket does not cover the full 150

pounds, the Quartermaster's Department will furnish transportation for the difference as excess baggage."

Paragraph 1153, of said regulations, reads:

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An officer detailed as military attaché, when traveling on duty in foreign countries, may carry with him at public expense 150 pounds of baggage, including the quantity which is carried free by the various transportation lines. The cost of transporting any personal baggage in excess of the 150 pounds thus authorized will not be paid by the Quartermaster's Department."

Regulations of similar import have been in operation for some years, and under them officers traveling in a mileage status have had their personal baggage, not exceeding the weight fixed, transported at public expense when not carried free by the carrier upon their tickets. Such regulations received the sanction of this office in decision of November 22, 1912 (63 MS. Comp. Dec., 796, 805), wherein it was held that a military attaché traveling in South America in a mileage status was entitled to have his personal baggage, not exceeding 150 pounds, transported at Government expense. In most places in this country 150 pounds of personal baggage is carried free by the carrier over whose lines the ticket runs. The practice in foreign countries seems to vary, some carrying varying amounts free of charge and others carrying none at all except what may be carried in the hand. The appellant states that in Germany no baggage is carried free except hand baggage.

Mileage is an allowance in the nature of a reimbursement for the expenses of travel incurred by an officer traveling under competent orders on public business. The law says that an officer so traveling shall be paid seven cents a mile and no more. Said amount is intended to and does cover every ordinary and reasonable expense of travel, including any cost of transportation of personal baggage, such as an officer traveling in a mileage status usually carries with him. To transport an officer's personal baggage, such as a trunk or grip or other hand baggage such as he may take with him on a mileage journey, and charge the same against the United States, is to give the officer more than 7 cents a mile; in other words, it is giving him something which the 7 cents a mile is intended to cover. Any cost of transportation of personal baggage, such as that referred to, must be borne by the officer out of his mileage allowance.

The regulation, supra, is, in my opinion, not only not in pursuance of law but is contrary to law, and hence is without legal force or effect. The payment for transportation of personal baggage, under the circumstances, must be disallowed. The decision of November 22, 1912 (63 MS. Comp. Dec., 796, 805), in so far as it conflicts with the views here expressed, is overruled.

PAY OF OFFICERS AND ENLISTED MEN OF THE ARMY ON THE RETIRED LIST WHEN ON DUTY WITH THE ORGANIZED MILITIA.

Officers and enlisted men of the Army on the retired list drawing retired pay and allowances, who are members of the Organized Militia of a State, Territory, or the District of Columbia, are not entitled to be paid from the funds allotted to a State, Territory, or the District of Columbia under section 1661, Revised Statutes, for participation in camps, maneuvers, etc. Enlisted men of the Army on the retired list, drawing retired pay and allowances, who are members of the Organized Militia of a State, Territory, or the District of Columbia, are not entitled to have issued to them clothing purchased for such purpose on account of their service in the Organized Militia.

Assistant Comptroller Warwick to the Secretary of War, July 30, 1913:

I have received your communication of the 17th ultimo requesting my decision of questions presented by you, as follows:

"(a) Can retired officers and enlisted men of the United States Army, drawing retired pay and allowances, who are officers and enlisted men in the Organized Militia, be paid from any of the Federal funds allotted to a State under section 1661, Revised Statutes, for participation in camps, maneuvers, etc.?

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"(b) Can retired enlisted men of the United States Army, drawing the pay and allowances for such, and who are members of the Organized Militia of a State, receive the benefits of section 13 of the act of January 21, 1903, as amended by the act of May 27, 1908? "(c) If retired officers and enlisted men of the United States Army, who are members of the Organized Militia, can not receive both retired pay and the pay of their grades as members of the Organized Militia, for participation in camps of instruction, etc., which pay can they receive"?

Section 1661 of the Revised Statutes, as amended by section 1 of the act of June 22, 1906 (34 Stat., 449), provides:

"That the sum of two million dollars is hereby annually appropriated, to be paid out of any money in the Treasury not otherwise appropriated, for the purpose of providing arms, ordnance stores, quartermaster stores, and camp equipage for issue to the militia, such appropriation to remain available until expended."

Section 14 of the act of January 21, 1903 (32 Stat., 777), provides that under certain conditions named in the statute

*the Secretary of War is authorized, on the requisition of the governor of such State or Territory, to pay to the quartermaster general thereof, or to such other officer of the militia of said State as the said governor may designate and appoint for the purpose, so much of its allotment out of the said annual appropriation under section sixteen hundred and sixty-one of the Revised Statutes as amended as shall be necessary for the payment, subsistence, and transportation of such portion of said Organized Militia as shall engage in actual field or camp service for instruction, and the officers and enlisted men of such militia while so engaged shall be entitled to

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the same pay, subsistence, and transportation or travel allowances. as officers and enlisted men of corresponding grades of the Regular Army are or may hereafter be entitled by law, and the officer so designated and appointed shall be regarded as a disbursing officer of the United States, and shall render his accounts through the War Department to the proper accounting officers of the Treasury for settlement, and he shall be required to give good and sufficient bonds to the United States, in such sums as the Secretary of War may direct, faithfully to account for the safe-keeping and payment of the public moneys so intrusted to him for disbursement."

Section 13 of the act of January 21, 1903 (32 Stat., 776), as amended and reenacted by section 8 of the act of May 27, 1908 (35 Stat., 401), provides:

"That the Secretary of War is hereby authorized to procure, by purchase or manufacture, and issue from time to time to the Organized Militia, under such regulations as he may prescribe, such number of the United States service arms, together with all accessories and such other accoutrements, equipments, uniforms, clothing, equipage, and military stores of all kinds required for the Army of the United States, as are necessary to arm, uniform, and equip all of the Organized Militia in the several States, Territories, and the District of Columbia, in accordance with the requirements of this act, without charging the cost or value thereof, or any expense connected therewith, against the allotment of said State, Territory, or the District of Columbia, out of the annual appropriation provided by section sixteen hundred and sixty-one of the Revised Statutes as amended, or requiring payment therefor *

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"When the Organized Militia is uniformed as above required, the Secretary of War is authorized to fix an annual clothing allowance to each State, Territory, and the District of Columbia for each enlisted man of the Organized Militia thereof, and thereafter issues of clothing to such States, Territories, and the District of Columbia shall be in accordance with such allowances, and the governors of the States and Territories and the commanding general of the militia of the District of Columbia shall be authorized to drop from their returns each year as expended clothing corresponding in value to such allowance.'

Paragraph 53 of the Regulations for the Organized Militia, 1910, issued by the War Department, reads:

"In cases where a clothing allowance has been granted to a State under the provisions of section 13 of the militia law, the requisitions for clothing under that law must be limited for the fiscal year to a total value represented by $8.333 per man of the enlisted strength of the Organized Militia, as shown by the last reports of inspections made under section 14 of the militia law. This clothing allowance includes all articles mentioned in the annual clothing allowance for the regular service, as published in the annual War Department order in regard thereto, including ponchos, but does not include articles pertaining to or constituting a part of the dress or full-dress

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