contractor. This will not, however, be done without special authority of the Indian Office, and the agent must state in his request for authority the number and kind of animals to be slaughtered.

450. When cattle or other animals are slaughtered for subsistence the number of head (and gross weight if carried on property return) will be dropped on a voucher to Abstract F and the fresh meat, hides, etc., must be taken up on Abstract C, to be thereafter accounted for according to the manner in which they are expended. Both gross and net weights must be verified by the affidavit of the butcher or other employee under whose supervision the slaughtering is done.

451. Clothing given to school pupils may be dropped from the agent's accounts at time of issue, but police uniforms, hats, and other equipment remain the property of the United States and must not be dropped until worn-out and worthless, which condition will have to be certified to by two disinterested employees, as well as the agent.

452. When property of any kind is used in the manufacture of other articles, the latter will be taken up on Abstract C and the number or quantity thereof must also be shown on the voucher for the expenditure of the former.

453. Property which is complete in itself, and not material, purchased for manufacture or repairs, must not be expended upon certificates of agents or employees.

This does not, however, apply to

(1) Bed linen, curtains, towels, and other similar articles used in boarding schools, which when worn-out and worthless may be dropped on certificate of the matron or principal teacher, provided they are used for making repairs, in the manufacture of other articles, or as dusting cloths, scouring cloths, etc.

(2) Crockery and glassware which may be so badly broken up that it would be impossible for a board of survey to identify them, provided a statement to that effect shall appear on the voucher on which such articles are dropped.

(3) Text-books used in schools, which may be dropped when worn-out and worthless. Books which children leaving school not to return have been using may be given them and dropped from returns, the receipts of the children being filed as vouchers.

Any instructions heretofore issued which are not in conformity with the provisions of this section will be disregarded.

454. When articles of property (other than those mentioned in the preceding section), complete in themselves and not intended for purposes of manufacture or repairs, become broken, worn-out, or otherwise unserviceable, they will be set aside and held for the action of a board of survey, which will be appointed and convened upon request of the agent, by an inspector, a special agent, or a school supervisor, when one of such officials visits the agency.

1. A board of survey will be composed of two or more disinterested and properly qualified employees, who will be required to examine the property named in the list submitted to the inspecting official, report its actual condition, and the best disposition to be made of it according to their opinions.

2. The board will be required to divide the property into the following classes:

(a) Such as can be economically repaired and put to further use. (b) Such as can be used in making repairs.

(c) Such as would be of some use to Indians, if issued to them. (d) Such as would bring a reasonable price, if sold at public auction. (e) Such as is utterly worthless for any purpose and should be condemned to destruction.

3. When property is placed under the head of class (d) and recommended for sale, a statement should be made of the reasons why it is not included in one of the first three classes; in other words, why it will be better to sell such property than to repair it, use it in making repairs, or issue it to Indians.

4. When property is recommended for sale or issue to Indians, it will not be so disposed of until authority therefor has been granted by the Department or Office of Indian Affairs.

5. The property condemned to destruction as utterly worthless must be completely destroyed by the board, in the presence of the inspecting official. The members of the board will then make affidavit before the inspecting official that the destruction has been thorough and complete, and the latter will turn said affidavit, with his own certificate as to correctness, over to the agent for file with the voucher upon which the property is dropped.

6. The report of the board will be made in triplicate to the inspecting official, who will place thereon a suitable indorsement and turn it over to the agent, who will then forward the original with his indorsement to the Indian Office and file the duplicate and triplicate with his property accounts.

455. The subsistence supplies allowed reservation and nonreservation boarding schools shall be as follows for each 100 rations:

Dried fruit.

.12 pounds.

Fresh fruit may be substituted in proper season in the ratio of 1 bushel of apples, pears, or peaches, and 30 pounds of grapes, per 100 rations.

This is the maximum allowance and should be reduced whenever practicable. Milk, butter, eggs, garden vegetables, etc., produced on the school farms may be used in addition to the above. Where vegetables can not be raised, they may be purchased under authority of the Indian Office. (Indian School Rules, 1900.)

456. The subsistence supplies allowed Indian day schools where noonday meals are furnished shall be as follows for each 10 rations:

This is the maximum allowance and should be reduced whenever practicable. Milk, butter, eggs, garden vegetables, etc., produced in the school gardens may be used in addition to the above. (Indian School Rules, 1900.)

457. The following is the daily ration for animals and must not be exceeded but reduced whenever practicable.

MEDICAL RETURN.

(Form 5-155c.)

458. The return of medical property shall be prepared by the physician, and show all of such property remaining on hand at the close of the preceding quarter and that received, expended, and remaining on hand at the close of the quarter for which such return is rendered; it must be supported by the certificate of the physician that it exhibits the true condition of the medical property at the agency to the best of his knowledge and belief, and must also be approved by the agent.

459. Whenever any articles are expended otherwise than “with sick" a certificate by the physician must accompany the return, stating the manner in which each article was expended.

DESCRIPTIVE STATEMENT OF GOVERNMENT BUILDINGS.

(Form 5-140.)

460. The agent shall prepare annually, upon blanks furnished for the purpose, a statement showing the number and description of buildings belonging to the United States and used for the Indian service on the reservation under his charge, and forward the same with his property returns for the third quarter of each year, retaining a copy in the agency files.

EXPLANATIONS TO EXCEPTIONS.

461. Explanations to exceptions taken in the examination of the accounts of an agent must be submitted within thirty days after the receipt of such exceptions. Failure to comply with this requirement will render the delinquent official liable to suit on his bond.

462. When the exceptions are taken by the Indian Office the explanations will be sent directly to that Office; when by the office of the Auditor for the Interior Department, the agent will address his reply to the Auditor through the Commissioner of Indian Affairs.

463. Answers to exceptions to cash accounts must be submitted in duplicate, but for those relating to property accounts only one copy is required.

464. Explanations pertaining to cash accounts, property accounts, accounts under different bonds, and accounts for different fiscal years must be submitted separately.

465. When articles of property are to be taken up or dropped in answer to exceptions, the corrections will not be made directly on the property returns, but on Abstract C or Abstract F, as the case may be.

LOST CHECKS.

466. Whenever an original check is lost, stolen, or destroyed, agents are authorized, after the expiration of six months and within three

years from the date of such check, to issue a duplicate thereof, under such regulations and upon the execution of such bonds of indemnity as the Secretary of the Treasury shall prescribe. (Sec. 3646, R. S., as amended by act of Feb. 16, 1885.)

467. Immediately upon the loss of a check, the bank or other institution upon which it was drawn should be furnished with a full description of the check and requested to stop payment thereon. The agent should at the same time report the matter to the Indian Office in order that it may be referred to the Treasury Department for proper action.

CERTIFIED VOUCHERS.

468. Under no circumstances whatever will a voucher of this class be issued by an agent, to be presented at the Indian Office for settlement, except on the special authority of the Commissioner of Indian Affairs. When such authority has been given the following rules will govern: 469. The vouchers must be legibly dated and every certificate dated and signed.

470. A copy of the authority for incurring the indebtedness must in every case be attached.

471. When for articles purchased in open market, the date and place of purchase and of delivery must be stated, and the original invoice of purchase attached as a subvoucher. 'The purchasing officer must describe the nature of the exigency justifying the immediate delivery of the articles, and certify that there is no contract for the same, and that the prices are reasonable and the lowest that could be obtained. 472. In a certified voucher for transactions other than the purchase of merchandise, the character of the indebtedness must be fully and clearly stated, and the several items composing the voucher given in detail. The officer issuing the voucher must certify that it is correct and just, and that the prices are reasonable and the lowest that could be obtained.

473. If articles named in the voucher are deliverable by the seller at a point other than the agency or place where they are to be used, and are to be transported thence to destination by a common carrier, then the voucher must state at what place they were delivered to the carrier, and must be accompanied by a "transporter's receipt," in duplicate, for the articles turned over for transportation; or if deliverable by the seller at the agency, the words "see receipt of transporter" in the certificate must be erased by the officer issuing the voucher.

474. Interlineations or erasures will not be accepted as valid unless certified over the signature of the officer issuing the voucher.

475. In addition to any other certificate that may be required, every officer issuing a voucher of this character must certify thereon that there is due the claimant the sum of $- (the amount to be stated