b. The names of officers and enlisted men who have ceased to belong to the command during the month will be entered after the names of enlisted men attached for duty under the heading "Losses during the month." The names will be entered in the order prescribed above for members of the company.

c. In all cases the last name will be written first, e. g., " Smith, John A." and not "John A. Smith."

d. The Army Serial Number of each enlisted man will be entered immediately after his name.

e. All absences of officers and enlisted men at the end of the month will be noted with statement showing cause of absence, date of departure, and in case of detached service, sickness, and confinement, the place of absence.

f. The date any officer or enlisted man joins the company will be stated after his

name.

g. The date any officer or enlisted man rejoins the company from an absence previously reported on Monthly Rosters will be stated after his name.

h. The cause of separation and the date thereof will be stated in the case of all officers and enlisted men who have ceased to belong to the company during the month.

i. The names of casuals will not be shown on these rosters.

j. No notation will be made in case of an absence that began and terminated in the same month.

Disposition of Rosters. Two copies of Monthly Roster of Troops will be prepared. The original copy will be forwarded to The Adjutant General of the Army and the retained copy, when prepared by the Personnel Adjutant, will be retained by him for use at the headquarters of the command or station for a period of one month, or until the roster for the succeeding month is prepared, when it will be transmitted to the company for file. When received in the company it will be filed with the closed Morning Report for the same month in front of the month card for the month to which the Roster and Morning Report pertain, where it will be kept for one year or until this month card again appears in front of the month cards in the reminder when it will be removed and placed in the returns section of the permanent file.

COMPANY STRENGTH RETURNS.

Company Strength Returns (Form No. 30, AGO) are prepared by all separate or detached companies or detachments of all branches, and by all units, establishments and institutions similar in organization and administration to a separate company. They are not prepared by companies serving at the headquarters of the regiment, separate battalion, or similar unit to which they belong. The data concerning such a company necessary to prepare the Regimental Strength Return (Form No. 41, AGO) is obtained from Headquarters Company and Company Morning Reports.

Instructions for preparation of Strength Return. The word "Branch" as used in connection with Strength Returns will be understood to mean those arms, staff corps and departments prescribed by law for the Regular Army and which are to be accounted for separately. The branches are Infantry, Cavalry, Field Artillery. Coast Artillery Corps, Air Service, Corps of Engineers, Signal Corps, General Staff Corps, Adjutant General's Department, Inspector General's Department, Judge Advocate General's Department, Quartermaster Corps, Finance Department, Medical Department, Ordnance Department, Chemical Warfare Service, Chaplains, Detached List (detached officers and detached enlisted men), Retired List (officers, warrant officers and enlisted men), Philippine Scouts, and Warrant Officers.

Predominant race will be indicated on Form No. 30 and Form No. 41 by a cross (X) in the appropriate space in the upper left-hand corner of the first page. For troops other than white or colored, race will be shown by abbreviation, such as "Phil" "Haw," etc., in the space provided for such notation.

Branch will be shown in the upper right-hand corner as "Infantry," "Cavalry,' "Medical Department," etc. Only one branch will be included in a single return. Form No. 42, AGO (Return of Attached and Casuals of Another Branch), will be used in connection with Form No. 41, or Form No. 30, for returns of attached and casuals of another branch with a regiment, separate or detached battalion or company, or similar units.

In the columns "Subdivisions of Branch" on Form No. 30 and Form No. 42, AGO, the subdivisions of the branch, or services within the branch, will be shown, each on a separate line. For example, in the Medical Department Branch, the Medical Corps, Dental Corps, Veterinary Corps, Medical Administrative Corps, Enlisted Men, Army Nurse Corps, and Contract Surgeons will be shown on separate lines. Likewise in the Quartermaster Corps branch the Supply Service, Construction Service, Transportation Service, and Remount Service will be shown on separate lines. If the branch is not composed of different sub-divisions or services, the lines in this column will not be filled in.

A separate strength return, or return of attached and casuals of another branch according to circumstances will be rendered for each branch except that no separate strength return or return of attached and casuals of another branch will be prepared for a branch composed of officers only, such as General Staff Corps, Adjutant General's Department, Inspector General's Department, Judge Advocate General's Department, and Chaplains, nor for Warrant Officers, but all branches will be 'accounted for on the back of the regimental, company or headquarters strength return under "Totals (F. H. and K.) from other branches."

In order to describe definitely their status with relation to the organization or headquarters for which returns are rendered, and to connect strength returns and returns of attached and casuals of another branch with morning reports, personnel with the organization or headquarters will be classified as follows: A, belonging to the organization; B, attached of the same branch, belonging to another organization; C, attached of the same branch, unassigned to any organization; D, casuals of the same branch, belonging to another organization; E, casuals of the same branch, unassigned to any organization; F, attached by Tables of Organization from another branch; G, attached of another branch, belonging to an organization; H, attached of another branch unassigned to any organization; I, casuals of another branch, belonging to an organization; and K, casuals of another branch unassigned to any organization.

Officers and enlisted men who join an organization or headquarters by assignment, transfer, or attachment, or as casuals, and are separated therefrom by transfer, by relief from attachment, or by departure in case of casuals, before the end of the month, will not be shown under gains or losses in the table of Alterations since last Monthly Return. In all other cases gains and losses will be shown in the appropriate columns, however short a time the officers or enlisted men have served with or been carried on the rolls of the organization.

Strength Returns on Form No. 30 and Form No. 41, will be accompanied by Record of Events, Form No. 43, and as many returns of attached and casuals of other branches, Form No. 42, as may be necessary to account for personnel of all branches attached to or casually with the organization or detachment.

Disposition of copies of Strength Returns. The original and copies of strength returns and returns of attached and casuals of another branch will be disposed of as indicated below.

a. In all cases except detached battalions and companies the original will be sent directly to The Adjutant General of the Army.

b. In cases of detached battalions and companies the original will be sent directly to the regimental, separate battalion, or similar unit commander, unless the detached battalion or company is at the time in a different department or corps area from that of the regiment, separate battalion or similar unit, in which case the original will be sent directly to The Adjutant General of the Army, as required for strength returns of a regiment. When a detached battalion or company renders a strength

return directly to The Adjutant General of the Army the words "Less Battalion," or "Less Company " will follow the designation of the regiment, separate battalion, or other similar unit in the caption of the strength return, Form No. 41, AGO, and the strength of the detached battalion or company will not be included in the return of the regiment or separate battalion in this case. c. A copy will be retained with the records of the organization.

d. A copy will be furnished to the next higher administrative commander when the station of the headquarters of such commander is different from that of the organization rendering the return. When stations are the same, the copy to be retained by the organization will be sent to the headquarters of the higher administrative commander for use in preparation of post or camp return, after which it will be returned to the organization for file.

e. A copy of the strength return of each organization or detachment of a staff corps or department and a copy of the return of attached and casuals (Form No. 42) of a staff corps or department will be furnished to the chief of the staff corps or department concerned. This copy will be forwarded through the department or corps area commander.

f. If the organization is not a part of a regiment, separate battalion, or similar separate unit but is a part of a division or separate brigade and separated therefrom a copy will be furnished to the division or separate brigade commander.

Rendition of Monthly Strength Returns. Monthly Strength Returns should be rendered on the first day of each month. When for any reason the rendition is delayed beyond the fifth of the month, a letter of explanation will be forwarded with the original and each copy of the return, except in campaign.

Copies of Strength Returns may be made by carbon process but each must be clear and distinct, and signed.

A commanding officer who is required to render strength returns may delegate to his adjutant, if there be one, authority to authenticate the same. When authority is thus delegated, the words "For the Commanding Officer" will be prefixed to the adjutants signature. The word "Commanding" will be stricken out and the word Adjutant" substituted therefor.

66

Filing. The copy of the Company Strength Returns retained with the records of the organization will be placed in the "Reminder" in front of the month card for the month to which the return pertains, where it will be kept for one year, until this month card reappears, when the retained copy will be transferred to the returns section of the permanent file.

PAY ROLLS.

Instructions for the preparation of Pay Rolls are contained in Special Regulations No. 58. Normally the Company Pay Rolls are prepared by the Personnel Adjutant of the regiment, separate or detached battalion, or similar unit, or of the headquarters to which the Morning Report is submitted, but, in case of a separate or detached company or a detachment serving alone the Pay Rolls are prepared by the company or detachment commander or by a subordinate officer designated as Personnel Adjutant.

Procedure when company is detached. When a company is to be detached the company commander or the subordinate officer designated by him as personnel officer will obtain from the personnel adjutant of the regiment, separate battalion, or similar unit, or from the personnel adjutant of the post, camp or station in the case of separate companies and detachments, pay cards pertaining to the company, the pay roll of the company for the preceding month, and the pay roll of the current month completed to date. Upon arrival at the new station these records will be turned over to the personnel adjutant of the post, camp or station; or if the company is to serve alone, they will be retained with the company records, being filed in the lid section of the field desk.

Procedure when company rejoins regiment or station. When the company rejoins the regiment, or in the case of a separate company or detachment when it returns to

its proper station, the pay cards, retained pay rolls, pay rolls upon which payment has not yet been made, if any, and the pay rolls for the current month completed to date will be turned over to the personnel adjutant of the regiment or of the post, camp or station.

Signing and extension of pay roll. a. An original and two carbon copies of pay rolls will be prepared. The original will be transmitted to the company commander to be signed by the enlisted men borne thereon who are to receive pay. The soldier's signature is an acknowledgment of the correctness of stoppages, as well as a receipt for amounts accruing him, except when noted as in sub par. f. and he will be so advised.

b. The company commander will return the signed pay roll to the personnel adjutant who will transmit it with the first carbon copy to the disbursing officer for computation.

c. When the first carbon copy is returned to the personnel adjutant after the computation the first and second carbon copies will be transmitted to the company commander in time to enable him to extend the second carbon copy of the pay roll prior to payment. This extension includes the copying of all new items to the second carbon copy from the computed first carbon copy.

d. Both carbon copies are then returned to the personnel adjutant, who retains the second carbon copy for reference pending payment, and returns the first carbon copy to the disbursing officer.

e. Having been notified by the disbursing officer of the time of payment, the personnel adjutant sends the second carbon copy to the company in time for the payment, following which it will be returned to the personnel adjutant for file.

f. If for any reason a soldier who has signed the pay roll is not paid, a notation 'Not paid" will be made opposite his signature on the original and on the two carbon copies. This will be done in case the soldier refuses payment contending the amount to be in error, or in case of transfer, discharge or death subsequent to signature and prior to payment.

Deposits. The company commander will cause those soldiers who desire to make deposits with the disbursing officer to give notice to that effect when signing the pay roll, so that the proper receipt in the soldier's deposit book may be prepared prior to payment, ready for the disbursing officer's receipt thereon after he has taken up the deposit.

Company collections. The company collection sheet is prepared before payment so that the collection for the various company activities may be made as soon as the soldiers leave the pay table. In assessing and making company collections company commanders should be guided by the precedents and rulings imposed by the Post Exchange council as to charges and percentages accruing to the company fund from company barber, tailor, cobbler, etc.

Procedure after payment. a. When the disbursing officer has completed the payment the officer witnessing the payment will accomplish on the original pay roll the certificate that he witnessed the payment as made by the disbursing officer whose name he notes on the pay roll together with date of payment; and the certificate on each carbon copy that it is a true copy of the original, excepting signatures in receipt column and the certificate as to witnessing payment.

b. If the pay roll has been prepared by the personnel adjutant, he and not the company commander, will certify to the correctness of each roll.

c. As soon as the payment is completed the company commander will attest the receipts made by the disbursing officer in the several deposit books, make the required entry of deposit on the service record, and check the soldier's name and deposit on the advice of soldier's deposit which should be prepared in advance for transmission direct to the Chief of Finance of the Army as soon as checked and signed. d. In each case of deposit by a soldier the corresponding entries in the deposit book and service record will be compared and checked, and the entry on the service record will be initialed. A similar procedure is had when deposits are made at times other than at the regular monthly payment.

Payment by express or check. In the cases where payment is not made by a finance officer in person, the money is forwarded by express, and payment is made according to the procedure required by Army Regulations, pars. 1320-31. Where, in similar cases, payment cannot be made by express the procedure is indicated by pars. 1334-35, Army Regulations. Where payment is made by check the company commander, at the soldier's request, will certify to his indorsement to facilitate payment.

Part collection of stoppage. In case of considerable stoppage or indebtedness against a soldier's pay, and where a special hardship would be worked upon the soldier, the collection may be limited to two-thirds of his pay. In the case of a deserter restored to duty the collection of resultant stoppages and indebtedness may be limited to one-third of his pay under like circumstances. If pay is too small to meet Government insurance premiums, etc., the procedure prescribed in Special Regulations No. 72, par. 74h, will be followed.

DEPOSITS.

Soldier's Deposit Book, QMC Form No. 41. a. Any enlisted man in active service may deposit his savings with any finance officer in sums of not less than $5. b. The deposit book will show the name and Army serial number of the depositor, the place, date and amount of each deposit. Each deposit will be receipted by the finance officer and attested by the company commander.

c. Deposits will be noted on service records of the soldiers concerned immediately after payment and before the advice of soldier's deposits is forwarded to the Chief of Finance.

d. The transfer, pledge, or sale of the deposit book is prohibited. Enlisted men should be informed of the importance of preserving deposit books as the only certain means of insuring prompt payment of deposits upon discharge.

Advice of soldier's deposits, Form No. 8a, QMC. a. When deposits have been made by enlisted men, the company commander will forward directly to the Chief of Finance, a list of the names of the depositors showing in each case the date, place and amount of each deposit and the name of the finance officer who received it. b. Each report will be restricted to include only deposits with one finance officer on a given date.

c. Before being forwarded to the Chief of Finance the list will be compared with the entries on the service records and deposit books, and the company commander or other officer witnessing the payment will be careful to see that the names and Army serial numbers of the depositors are correctly given.

FOURTH LESSON.

SOLDIER'S ALLOTMENT.

An enlisted man in active service or a retired enlisted man on active duty may make an allotment for his own savings or for any other purpose except to obtain an advance of pay.

Classification of allotments. Allotments are classified as follows:

Class C. Government insurance premiums under War Risk Insurance Act. Class D. Allotments for payment of premiums on Government converted insur

ance.

Class E. Allotments for all other purposes.

Blank forms for preparation of allotments. Allotments of Class "C" are made, in duplicate, on special War Risk Insurance Forms.

Class "D" allotments will be made, in triplicate, and Class "E," in duplicate, on QMC Form No. 38.

Instructions for preparation of allotments. a. Before the company commander signs the allotment he will require the soldier to read the entire form and verify the name and address of the allottee.