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are witnessed by an army officer, he must also certify on the voucher that he was present and witnessed the issue of the several articles in the quantities and to the individuals set forth in the voucher; that the articles were weighed, measured, or counted in his presence, and that the aggregate quantity of each article issued is correctly stated on the voucher. He should also furnish to the Indian Office a report showing the character of goods issued, etc. When Form 5-310d is used it must, in addition to the other certificates, be supported by one from the chiefs and headmen of the tribe that they were present and witnessed the issue of the several articles in the quantities named in the voucher, and that the supplies were issued to heads of families according to the numbers in their families, respectively.

414. All annuity supplies furnished for distribution to Indians must be issued in conformity with law, which requires that the agent shall prepare rolls showing the names of the heads of families, with the number in each family, entitled to participate in the distribution, and give out supplies to such heads of families instead of to the heads of tribes or bands. (Act Mar. 3, 1875, sec. 4, 18 Stats., 449.)

415. Subsistence supplies shall not be issued for more than one week at a time: Provided, That the Commissioner of Indian Affairs may, in his discretion, authorize issues for a longer period to such Indians as are peaceably located upon their reservation and engaged in agriculture. (Act Mar. 3, 1875, sec. 4, 18 Stats., 449; act Mar. 3, 1877, sec. 2, 19 Stats., 293.)

416. For the purpose of inducing Indians to labor and become selfsupporting the law also makes it the duty of an agent, in distributing supplies and annuities, to require all able-bodied male Indians, between 18 and 45 years of age, to perform service upon the reservation for the benefit of themselves or of the tribe at a reasonable rate, to be fixed by the agent, and to an amount equal in value to the supplies delivered; and the allowances provided for such Indians shall be distributed to them only upon condition of the performance of such labor, under such rules and regulations as the agent may prescribe. The Secretary of the Interior may, however, by written order, except any particular tribe or portion of tribe from the operation of this provision where he deems it proper and expedient. (Act Mar. 3, 1875, sec. 3, 18 Stats., 449.)

417. When Indians are excepted by the Secretary of the Interior from the labor requirement contained in the preceding section, the clause relating to the same may be omitted from the certificate of the agent. The date of the order making the exception must, however, be given.

418. The object of the labor clause is not to require so much work at a cost of such a quantity of subsistence supplies, but to prepare the Indians to support themselves. The agent will judge from the spirit

and disposition to work manifested rather than by the value of the labor performed, whether or not the Indian is entitled to rations.

419. The agent shall see that each able-bodied male Indian is afforded an opportunity for labor which will benefit himself or his tribe; but they should not be required to perform labor in payment for supplies which would be for the benefit of the agency and more properly per formed by Government employees.

420. Indians who labor for the benefit of themselves or the tribe in payment for supplies issued are not to be regarded in any sense as employees.

421. When articles of subsistence are regularly issued, and the kind and quantity of supplies furnished will justify it, the following shall constitute the daily allowance for 100 rations, unless otherwise provided by treaty or agreement:

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This is the maximum allowance, and should be reduced whenever practicable.

422. When hard bread, rice, and hominy are furnished, they will be issued in lieu of certain other articles mentioned in the preceding section, in the following quantities per 100 rations:

Hard bread, in lieu of the allowance of either flour or corn.
Hard bread, in lieu of the allowance of both flour and corn
Rice, in lieu of the allowance of beans..
Hominy, in lieu of the allowance of beans..

25 pounds.

40 pounds.

5 pounds.

3 pounds.

423. Agents are not permitted to issue certain articles of subsistence. in excess of the regular ration, as a substitute for other articles, without authority from the Commissioner of Indian Affairs. Should an exigency arise when such an overissue is necessitated, and is made by the agent, all the facts in the case, and his reasons for so doing, must be immediately reported to the Indian Office.

424. When, for any reason, issues of subsistence have not been received at the usual times, no claim by the Indians for rations overdue will be recognized.

425. Beef must be issued from the block, unless authority is obtained from the Indian Office to issue on the hoof. In the latter case a sufficient quantity of beef should be issued from the block to insure the

delivery to each Indian of the exact number of pounds to which he may be entitled.

426. At every agency where regular distributions of subsistence supplies are made, the agent is provided with an issue book, which is intended to be a transcript of the vouchers covering the issues and should correspond thereto in respect to the quantities of supplies distributed and the names of the Indians who receive the same. Such book shall be kept at the agency, open to inspection at all times by those having a right to know its contents.

427. All annuity goods and supplies provided for that purpose may be issued to Indians without special authority, except live stock, wagons, harness, and the larger and more expensive agricultural implements, such as plows, harrows, cultivators, mowers, reapers, and sulky hayrakes. When the time approaches for the distribution of articles of this sort the agent is required to submit a request for authority, stating specifically the number of each kind to be issued.

428. Should an exigency arise necessitating the issue of such articles without obtaining the requisite authority beforehand, an immediate report of the circumstances must be submitted to the Indian Office, with a request for authority to cover the issues made.

429. Such articles should not be issued until the Indians are ready to put them to immediate use, and prepared to shelter and otherwise take proper care of them.

430. When cattle are issued to Indians, either for work oxen or for breeding purposes, each animal must be branded, in addition to the I. D. brand, with a private mark, to indicate the person to whom it belongs. A record of such private marks must be kept in the agency office. The agent is also required to see that the increase of all issued cattle are similarly branded.

431. Cattle bearing the I. D. brand, but not the private issue mark, referred to in the preceding section, will be taken possession of by the agent as Government property.

432. Where Indians are in possession or control of cattle or their increase which have been purchased by the Government, such cattle shall not be sold to any person not a member of the tribe to which the owners of the cattle belong, or to any citizen of the United States, whether intermarried with the Indians or not, except with the consent in writing of the agent of the tribe to which the owner or possessor of the cattle belongs. All sales made in violation of this provision shall be void, and the offending purchaser on conviction thereof shall be fined not less than five hundred dollars and imprisoned not less than six months. (Act July 4, 1884, 23 Stats., 94; Circ. I. O., Oct. 8, 1901.)

433. Removal of any cattle, horses, or stock from the Indian country for the purposes of trade or commerce, except by authority of an order of the Secretary of War, connected with movement of troops,

is punishable by fine or imprisonment, or both. (See sec. 432; sec. 2138, R. S.)

434. When wagons, harness, agricultural implements, and stock of any kind are issued, a copy of the authority therefor must in each case be attached to the voucher upon which credit is taken, and the Indians will be required to sign, in addition to the usual receipt, an agreement not to sell, exchange, give away, or otherwise dispose of the articles received without the full knowledge and written consent of the agent.

435. Annuity goods and supplies are issued to the Indians for their own use and benefit, and not for the purpose of sale or barter. The Indians shall therefore be given to understand that the title to such property will remain in the United States, and that in the event of its being unlawfully sold, bartered, given away, removed from the resertion, or not put to proper uses, the right to its possession shall revert to the Government and it may be retaken by the agent or any other Government officer.

436. The loaning of Government goods and supplies to traders or other persons is not permissible under any circumstances whatsoever, unless previously authorized by the Indian Office. This does not apply to agricultural implements and other articles kept at an agency for the common use of the Indians. Such property may be loaned to the Indians, as needed, but to no other persons.

ABSTRACT E.-Subsistence sold to employees.

(Form 5-005.)

437. Abstract E shall show all articles of subsistence sold under the rule which permits the sale to employees at cost prices, transportation added, of such supplies as may be on hand and can be spared for that purpose, except at agencies and schools located in or near cities, towns, and villages, in which cases the employees are required to obtain their supplies from the regular markets. The abstract must show the invoice price and transportation cost of each article sold.

438. The agent is required to make affidavit on the abstract that it embraces all articles of subsistence sold to employees during the quarter, and that none of the employees have received any supplies purchased for the agency or Indians other than those specified thereon. (See sec. 391.)

439. The abstract must also be supported by the affidavit of each employee who purchases subsistence that they have not bought, received, or used any goods or supplies belonging to the Government whatsoever, except as shown upon the abstract. These affidavits may be administered by the agent.

440. In the event that no supplies are sold the abstract will be supported by the affidavits of the agent and two or more employees to the

effect that no sales were made during the quarter or period for which the account is rendered.

441. The sale of subsistence being an independent transaction, no reference thereto should be made on the receipt roll of employees. The employees will be paid their salaries in full, and the agent will then collect from them the amount due from each for supplies purchased during the quarter.

442. The aggregate amount of money received from sales of subsistence supplies will be carried to the account current as "proceeds of sales of subsistence to employees," and deposited at the end of each quarter to the credit of the United States in order that it may be carried back to the appropriation from which the supplies were purchased and expended for the benefit of the Indians.

ABSTRACT F.-Miscellaneous expenditures of property.

(Form 5-006 a.)

443. Abstract F shall show all property expended otherwise than by issue to Indians or sale to employees, and be supported by the certificate of the agent as to correctness.

444. Vouchers to this abstract will be made as occasion demands, on forms 5-315, 5-316, etc., and must be supported by the certificates (or affidavits, if required), of the employees under whose supervision the expenditures are made, as well as the certificate of the agent, the disposition of each article being stated on the voucher.

445. When public property of any considerable value, including cattle and other animals, is lost or destroyed, whether by fire, storm, straying, theft, death, or otherwise, the facts must be immediately reported to the Indian Office, in order that an investigation may be ordered, if deemed necessary, to fix the responsibility for the loss.

446. When public property is sold, either at public or private sale, authority therefor must be obtained from the Department beforehand, and an account of the sale must be rendered on blank Form 5-315a.

447. Requests for authority to sell public property, including cattle and other animals, must contain a definite statement of the number or quantity of each kind to be disposed of, and an explanation of the reasons why such a disposition of the property is desirable.

448. Sales of property will always be made at public auction, after due advertisement, unless it is shown to the satisfaction of the Department that better prices can be realized or that it will be more advantageous for other reasons to sell at private sale.

449. Surplus cattle, sheep, hogs, and other animals should, whenever suitable, be slaughtered for issue to Indians (where rations are allowed) or subsistence of schools, and a corresponding reduction made in the quantity of beef or other meats to be received from the

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