194. Record and account books for marshals' offices will be furnished upon application to the Department of Justice.

195. The titles of the books furnished by the Department are as follows: United States Funds, Cash Book, Criminal Docket, Civil Docket, Ledger, Register of United States Prisoners in County Jails.

196. When any of the books mentioned are needed the marshal will make requisition therefor.

197. It is essential that these record and account books in the various

districts be kept in a uniform manner. The Department will insist that this duty of the marshal be performed properly and that the keeping of the books shall not be allowed to fall in arrears. Instructions to the examiners of this Department are that they shall give particular attention to this matter.

198. In order that misunderstanding may be avoided as to the proper method of keeping such books, and to the end that uniformity, which is absolutely essential, may be obtained, the following sample pages from each book, with fictitious examples, showing how entries should be made, have been prepared:

39

Req. dated June 15, $5,300.00 $300.00 $500.00 $1,000.00 $1,000.00 $1,000.00 $1,500.00 July 1896. Letter of ad

vice dated July 1,

1896.

66

66

66 10 Cash.

$3, 472. 10 $100.00 $150.00 $470.00 $752.10 $800.00 $1,200.00 Sept. 28

210

211

212

213 3450

1896. Letter of ad

*This amount either collected from party to whom it was erroneously paid, or, if that is impractcable, paid by the marshal from his private funds.

This amount repaid to the marshal by John Doe (who is the marshal) from his private funds, being amount disallowed by Auditor from his expense account.