381. When an agent makes payment to a railroad or other transportation company for freight, wharfage, drayage, or any other purpose, the particulars of the charge must be fully explained in the voucher. When reimbursement is made for charges alleged to have been advanced, a statement of the particulars is required, and the receipts of the persons to whom the payments were made must be attached as subvouchers.

382. Payments of Indian freighters for transporting supplies will be made on Form 5-334 and supported by the certificates of an interpreter and two witnesses, in addition to that of the agent. Bills of lading (Form 5-922) showing the amount of freight for which each Indian is paid must accompany the voucher and be numbered to correspond with the names of the Indians as they appear on the voucher.

383. The employment of attorneys or counsel at the expense of the United States is forbidden by law, which requires that the Department in need of counsel or advice shall call upon the Department of Justice, the officers of which shall attend to the same. (Secs. 189 and 365, R. S.)

384. Any disbursing or other officer of the United States or other person who shall knowingly present, or cause to be presented, any voucher, account, or claim to any officer of the United States for approval or payment, or for the purpose of securing a credit in any account with the United States relating to any matter pertaining to the Indian Service, which shall contain any material misrepresentation of fact in regard to the amount due or paid, the name or character of the article furnished or received, or of the service rendered, or to the date of purchase, delivery, or performance of service, or in any other particular, shall not be entitled to payment or credit for any part of said voucher, account, or claim; and if any such credit shall be given or received, or payment made, the United States may recharge the same to the officer or person receiving the credit or payment, and recover the amount from either or from both in the same manner as other debts due the United States are collected: Provided, That where an account contains more than one voucher the foregoing shall apply only to such vouchers as contain the misrepresentation: And provided further, That the officers and persons by and between whom the business is transacted shall be presumed to know the facts in relation to the matter set forth in the voucher, account, or claim: And provided further, That the foregoing shall be in addition to the penalties now prescribed by law, and in no way to affect proceedings under existing law for like offenses. That where practicable this section shall be printed on the blank forms of vouchers provided for general use. (Act Mar. 1, 1883, sec. 8, 22 Stats., 451; act July 4, 1884, sec. 8; Circ. 113, Ind. Office.)

TRANSCRIPT OF CASH BOOK.

385. Each Indian agent shall keep a book in which an itemized record shall be made of all contracts, receipts, and expenditures of money, and financial transactions of every kind whatever, as they occur from day to day. Said book shall not be removed from the reservation, but remain in the agent's office, subject to inspection, and handed over by him to his successor. (Act Mar. 3, 1875, sec. 10, 18 Stats., 451.)

386. A transcript of all entries in the cashbook for that particular period shall be prepared on Form 5-305 and forwarded to the Commissioner of Indian Affairs at the end of each quarter. (Act Mar. 3, 1875, sec. 10, 18 Stats., 451.) The agent is required to certify as to the correctness of such transcript and forward the same immediately at the expiration of the quarter, without waiting for the completion of the remaining papers comprising his accounts.

387. Should an agent knowingly fail to keep a perfect record in such book as prescribed, or knowingly make any false entry therein or in the transcript forwarded to the Commissioner of Indian Affairs, he shall be deemed guilty of a misdemeanor, and on conviction before any United States court having jurisdiction of such offense, shall be fined in a sum not less than five hundred nor more than one thousand dollars, at the discretion of the court, and rendered incompetent to hold the office of Indian agent thereafter. (Act Mar. 3, 1875, sec. 10, 18 Stats., 451.)

REPORT OF EMPLOYEES.

388. Each cash account must be accompanied by a report on Form 5-242, showing the name, position or occupation, period of service, and rate of compensation of every employee, regular and irregular, white and Indian, who renders any service during the quarter, whether their salaries are paid or not. The different classes of employees will be arranged in separate groups and an appropriate heading given to each. Such reports should also show the time spent by any employee away from his post of duty, whether on leave of absence or otherwise. 389. Every report of employees must be supported by the affidavit of the agent in the following form:

I solemnly swear that the employees claimed for were actually and bona fide employed at Agency, and at the compensation as claimed, and that such service was necessary; and that I have not received, and am not to receive, either directly or indirectly, any part of the compensation claimed for any other employee.

(See sec. 391.)

390. When two or more sheets are required for the report of employees they should all be fastened together and consecutively numbered. One affidavit on the last sheet will then be sufficient to cover all.

391. The abstract of disbursements, report of employees, and abstract E to the property account, as well as all other papers requiring the affidavit of the agent, must be sworn to before an officer authorized by law to administer oaths for general purposes: Provided, That when there is no such officer within convenient distance the Secretary of the Interior may, upon application, grant authority for the agent to "certify on honor" instead of making the usual affidavit. (Act Mar. 3, 1875, sec. 5, 18 Stats., 449.) In such cases the form of the certificate will be identical with that of the prescribed oath, except that the words "certify on honor" will be substituted for the words "solemnly swear." 392. In order to obtain authority to submit his accounts under certificate an agent must show to the satisfaction of the Department that it is impracticable for him to appear before a properly qualified officer for the purpose of making the required affidavits. Authorities of this kind are operative only during the continuance of the conditions under which they are granted.

393. The usual rule is to require affidavits when there is an officer empowered to administer oaths within 60 miles of the agency, but this requirement may be waived upon the presentation of sufficient reasons for so doing.

394. An authority to certify granted to one agent does not extend to his successor, each agent being required to obtain such authority for himself.

395. An authority to certify must invariably be obtained in advance, and a copy thereof is required with each set of accounts.

396. Affidavits relating to accounts and papers specified in section 391, taken before an official without a seal, must be supported by the certificate of an officer of a court of record, authenticated by the seal of such court, that the person before whom the affidavit has been made was on the date thereof authorized to administer oaths, and giving the date of the expiration of his commission. When accounts for more than one quarter are sworn to before the same officer without a seal, one certificate as to his authority to administer oaths will be sufficient. 397. Only the original papers need be sworn to. Copies of the affidavits may be affixed to the duplicate and retained sets.

398. Fees for administering oaths required by law or regulations to verify the accounts of an agent may be paid from. public funds, but the expense of taking oaths of office and affidavits to answer exceptions or verify any personal claims are not regarded as a proper charge against the Government and will not be allowed.

399. Notaries public and commissioners who are employees of the Indian Service must execute, free of charge, affidavits required by law or regulations to verify the accounts of agents, and also affidavits of

Indians to official papers in which they (the Indians) have a pecuniary interest. (Circ. 1. O., May 1, 1899.)

PROPERTY.

PROPERTY RETURN.

(Forms 5-155a and 5-155b.)

400. The property return shall show all property (except medical supplies and hospital stores) already on hand, that received from all sources, that expended, and the balance remaining on hand at the close of the quarter or period for which the account is rendered.

401. Property must be listed alphabetically on the return and accompanying abstracts, and accounted for in definite quantities; i. e., by pounds, gallons, yards, etc., rather than by sacks, barrels, pieces, etc. Fractions of pounds, etc., should be avoided as far as possible.

402. The combining of several articles of the same general class, but of different kinds and values, under the same general heading, such, for instance, as books, boots, shoes, hats, clothing, underwear, bolts, screws, files, iron, buckets, tinware, glassware, etc., will not be permitted. All property must be taken up on the abstracts and carried to the property return as invoiced.

403. Should it appear advisable in any particular instance to waive the requirements of the preceding section, the facts and circumstances will be reported to the Indian Office for consideration and proper action. Favorable action in the premises should never be presumed or anticipated.

404. The following abstracts shall accompany each property account. If nothing is received or expended which would properly be noted on an abstract it will be submitted anyway with an indorsement thereon of "no receipts" or "no expenditures," as the case may be.

ABSTRACT A.-Articles purchased by the agent.

(Form 5-001.)

405. Abstract A shall show all articles purchased by the agent in open market during the quarter, whether paid for or not, except those for which certified vouchers are issued, the date of each purchase and, when paid for, the number of the voucher in his cash accounts showing such payment.

ABSTRACT B.-Articles received from contractors, etc.

(Form 5-002.)

406. Abstract B shall show all articles received from contractors and by consignment for which receipts have been given or bills of lading signed, and all articles purchased in open market for which certified vouchers have been issued, giving, as far as possible, the names of

parties from whom the goods were purchased, the number and kind of packages, and the number and gross weight of each package.

407. All goods must be taken up as invoiced, and a separate line on the abstract given to each invoice or receipt. In taking up beef cattle, the number of head and gross weight must be shown.

ABSTRACT C.-Articles received from miscellaneous sources.

(Form 5-003.)

408. Abstract C shall show all articles which may have come into the hands of the agent by manufacture, production, increase of stock, or in any manner whatever other than by purchase or consignment, during the quarter or period for which the account is rendered.

409. This abstract will be supported by the certificate of each and every employee having charge of any branch of the agency work, to the effect that it is a true exhibit of all articles received from the sources mentioned in the preceding section, as well as by the certificate of the agent as to correctness.

410. If no property has been so received, a certificate to that effect, signed by each employee above referred to, as well as by the agent, must appear upon the face of the abstract.

411. When for any reason the agent finds that he has a larger quantity of supplies or any kind of property on hand than is shown by his returns, the surplus must be taken up on this abstract with an explanation of the facts of the case.

ABSTRACT D.-Issues to Indians.

(Form 5-004.)

412. Abstract D shall show all property issued to Indians and be accompanied by the receipts of the Indians on the following blanks: Form 5-310a, to be used for occasional issues of annuity goods and supplies, principally at agencies where no regular issues are made; also for issues to police and to aged, sick, and helpless Indians; Form 5-310b, to be used at agencies where, by treaty stipulations, the annuities are issued annually, all at one time, and where it is required that the issues shall be witnessed by an army officer detailed for the purpose; Form 5-310c, to be used for periodical issues of subsistence at regular ration agencies where the number of Indians is not sufficiently large to preclude the possibility of obtaining the receipt of each head of family; and Form 5-310d, to be used at regular ration agencies where the number of Indians is so large that it is impracticable to obtain the receipt of each head of family.

413. All of these vouchers must be supported by the certificates of an interpreter, two disinterested witnesses and the agent, in the blank spaces provided for that purpose. When the issues on Form 5-310b