EXPENSES OF COURTS-MARTIAL. 

1137. An officer who attends a general court-martial or court of inquiry, convened by authority competent to order a general court-martial, will be paid, if the court is not held at the station where he is at the time serving, one dollar a day while attending the court and traveling to and from it if entitled to forage, and one dollar and twenty-five cents a day if not entitled to forage. 

1138. The Judge Advocate or Recorder will be paid, besides, a per diem of one dollar and twenty-five, cents for every day he is necessarily employed in the duty of the court. When it is necessary to employ a clerk to aid the Judge Advocate, the court may order it; a soldier to be procured when practicable. 

1139. A citizen witness shall be paid his actual transportation or stage fare, and three dollars a day while attending the court and traveling to and from it, counting the travel at fifty miles a day. 

1140. The certificate of the Judge Advocate shall be evidence of the time of attendance on the court, and of the time he was necessarily employed in the duty of the court. Of the time occupied in traveling, each officer will make his own certificate. 

EXTRA-DUTY MEN. 

1141. Duplicate rolls of the extra-duty men, to be paid by the Quartermaster's Department, will be made monthly, and certified by the quartermaster, or other officer having charge of the work, and countersigned by the commanding officer. One of these will be transmitted direct to the Quartermaster-General, and the other filed in support of the pay-roll. 

PUBLIC POSTAGE. 

1142. Postage and dispatches by telegraph, on public business, paid by an officer, will be refunded to him on his certificate to the account, and to the necessity of the communication by telegraph. The amount for postage, and for telegraph dispatches, will be stated separately. The telegraph should be used only in cases of urgent and imperative necessity, where the delay of the mail would be prejudicial to the public interest. Copies of the telegrams must accompany vouchers for their payment. 

HORSES FOR MOUNTED OFFICERS. 

1143. In the field, on the frontier, or in active service, the commanding officer may authorize a mounted officer to take from the public stables one or two horses at a price one-third greater than the average cost of the lot from which he selects, or at the actual cost of the horse when that can be ascertained; providing he shall not take the horse of any trooper. A horse so taken shall not be exchanged or returned. Horses of mounted officers shall be shod by the public farrier or blacksmith. 

1144. The horses of a field battery will be shod by the artificers of the company, one of whom shall be a farrier. No other compensation than the pay and allowances of that grade will be made for these services. 

CLOTHING, CAMP AND GARRISON EQUIPAGE. 

1145. Supplies of clothing and camp and garrison equipage will sent by the Quartermaster-General from the general depot to the officers of his department stationed with the troops. 

1146. The contents of each package, and the sizes of clothing in it, will be marked on it. 

1147. The receiving quartermaster will give duplicate receipts for the clothing as invoiced to him, if the packages as received and marked agree with the invoice, and appear rightly marked, and in good order; if otherwise, an inspection will be made by a board of survey, whose report in case of damage or deficiency will be transmitted, one copy to the Quartermaster-General and one to the officer forwarding the supplies. In case of damage, the board will assess the damage to each article.

1149. Bed-sacks are provided for troops in garrison, and iron pots may be furnished to them instead of camp-kettles. Requisitions will be sent to the Quartermaster-General for the authorized flags, colors, standards, guidons, drums, fifes, bugles, and trumpets.

ALLOWANCE OF CLOTHING.

1150. A soldier is allowed the uniform clothing stated in the following table, or articles thereof of equal value. When a balance is due him at the end of a year, it is added to his allowance for the next.

1151. One sash is allowed to each company for the first sergeant, and one knapsack with straps, haversack, and canteen with straps, to each enlisted man. These and the metallic scales, letters, numbers, castles, shells, and flames, and the camp and garrison equipage, will not be returned as issued, but borne on the return while fit for service. They will be charged to the person in whose use they are, when lost or destroyed by his fault.

1152. Commanders of companies draw the clothing of their men, and the camp and garrison equipage for the officers and men of their company. The camp and garrison equipage of other officers is drawn on their own receipts.

1153. When clothing is needed for issue to the men, the company commander will procure it from the quartermaster on requisition, approved by the commanding officer. 

1154. Ordinarily the company commander will procure and issue clothing to his men twice a year; at other times, when necessary in special cases. 

1155. Such articles of clothing as the soldier may need will be issued to him. When the issues equal in value his allowance for the year, further issues are extra issues, to be charged to him on the next muster-roll. 

1156. The talmas furnished the mounted troops will be accounted for as company property, and the men to whom they are issued will be held responsible for their preservation.

1157. The money value of' the clothing, and of each article of it, will be ascertained annually, and announced in orders from the War Department. 

1158. Officers receiving clothing, or camp and garrison equipage, will render quarterly returns of it to the Quartermaster-General. 

1159. Commanders of companies will take the receipts of their men for the clothing issued to them, on a receipt-roll, witnessed by an officer, or, in the absence of an officer, by a non-commissioned officer; the witness to be witness to the fact of the issue and the acknowledgment and signature of the soldier. The several issues to a soldier to be entered separately on the roll, and all vacant spaces on the roll to be filled with a cipher. This roll is the voucher for the issue to the quarterly return of the company commander. Extra issues will be so noted on the roll. 

1160. Each soldier's clothing account is kept by the company commander in a company book. This account sets out only the money value of the clothing which he received at each issue, for which his receipt is entered in the book, and witnessed as in the preceding paragraph. 

1161. When a soldier is transferred or detached, the amount due to or by him on account of clothing will be stated on his descriptive list. 

1162. When a soldier is discharged, the amount due to or by him for clothing will be stated on the duplicate certificates given for the settlement of his accounts. 

1163. Deserters' clothing will be turned into store. The invoice of it, and the quartermaster's receipt for it, will state its condition, and the name of the deserter. 

1164. The inspection report on damaged clothing shall set out, with the amount of damage to each article, a list of such articles as are fit for issue, at a reduced price stated. 

1165. Commanding officers may order necessary issues of clothing to prisoners and convicts, taking deserters' or other damaged clothing when there is such in store. 

1166. Officers of the army may purchase, at the regulation price, from the quartermaster of their post, such articles of uniform clothing as they actually need-certifying that the articles so drawn are intended solely for their own personal use. 

1167. But-with the exception of under-clothing and shoes, of which, when there are no other means of procuring them, a reasonable quantity may, on the officers' certificate to that effect, be purchased for them from the quartermaster-no officer's private servant, not a soldier, shall be permitted to draw or to wear the uniform clothing issued to the troops. 

1168. In all cases of deficiency, or damage of any article of clothing, or camp or garrison equipage, the officer accountable for the property is required by law "to show by one or more depositions setting forth the circumstances of the case that the deficiency was by unavoidable accident or loss in actual service, without any fault on his part, arid, in case of damage, that due care and attention were exerted on his part, and that the damage did not result from neglect."

RETURNS IN THE QUARTERMASTER'S DEPARTMENT. 

1169. All officers and agents having money and property of the Department to account for, are required to make the monthly and quarterly returns to the Quartermaster-General prescribed in the following articles: 

1170. Monthly returns, to be transmitted within five days after the month to which they relate, viz.: A summary statement (Form 1); report of persons and things (Form 2); roll of extra-duty men (Form 3); report of stores for transportation, &c. (Form 4); return of animals, wagons, harness, &c. (Form 5); report of forage (Form 6); report of fuel and quarters commuted (Form 7); report of pay due (Form 8); an estimate of funds for one month (Form 9) will be sent with the monthly returns. It will be for the current month, or such subsequent month as may give time to receive the remittance. Other special estimates will be transmitted when necessary. 

1171. Quarterly returns, to be transmitted within twenty days after the quarter to which they relate, viz.: An account current of money (Form 10), with abstracts and vouchers, as shown in Forms Nos. 11 to 22; a return of property (Form 23), with abstracts and vouchers, as shown in Forms Nos. 24 to 45; a duplicate of the property return without abstracts or vouchers; and a quarterly statement of the allowances paid to officers (Form 46). 

1172. A distinct account current will be returned of money received and disbursed under the appropriation for "contingencies of the army." (See Forms Nos. 47, 48, and 22, for the forms of the account current, abstracts, and vouchers.) Necessary expenditures by the quartermaster for the Medical Department are entered on Abstract C. (See Forms 49 and 50.) The account will, ordinarily, be transferred from "army contingencies" to the appropriation for the Medical and Hospital Department, in the Treasury. 

1173. Forms 51 and 52 are the forms of the quarterly returns of clothing, camp and garrison equipage, and the receipt-roll of issues to soldiers. 

1174. When persons and articles hired in the Quartermaster's Department are transferred, a descriptive list (Form 53) will be forwarded with them to the quartermaster to whom they are sent. 

1175. Officers serving in the Quartermaster's Department will report to the Quartermaster-General useful information in regard to the routes and means of transportation and of supplies.