fix the rate of compensation for each according to the duties which the employee performs.

10. The Quartermaster Corps will furnish funds for beginning the operation of the laundry, which must, however, be replaced by revenues of the laundry as soon as practicable, and when so replaced will be deposited to the credit of the appropriation from which they were taken. It is intended that the laundry shall be self-sustaining and expenses of its operations and maintenance paid from its revenue, except for repair to buildings as mentioned in paragraph 8 of this order. In fixing the prices for work done by the laundry this will be kept in view.

11. When a post laundry is put into operation, either when first constructed or after having been shut down for a considerable period, requisition will be made for the supplies and services necessary for three months' operation. These supplies and services will be paid for from funds of the proper appropriation, and reimbursement by deposit in the Treasury will be made from month to month from the laundry revenues. All supplies other than these will be purchased with funds from laundry revenues.

12. The expense account will include all the expenditures, receipts, and bills receivable during the fiscal year from what

ever source.

13. A set of books will be kept showing a detailed record from month to month of all matters pertaining to the laundry and its operations and furnishing the information for making up the annual report and money and property accounts required by laws and regulations.

14. Any laundry work damaged or destroyed will be repaired or replaced according to rules to be prescribed by the post commander. Repairing damages to articles sent to the laundry by any of its patrons and replacing or paying for those damaged beyond repair or lost or destroyed will be a legitimate charge against the revenues of the laundry and considered a part of the expense of its operation.

15. Service rendered by the post laundry to any bureaus of the War Department, other than the Quartermaster Corps, or to any other department of the Federal Government, will be settled in the manner prescribed by paragraph 671, Army Regulations, for supplies, payment therefor being arranged by Treasury settlement, through the Quartermaster General's

Office, the post laundry receiving credit on all such requests for transfer settlements on estimates of funds in accordance with rules governing such settlements issued by the Quartermaster General of the Army.

16. Services rendered by post laundries for the Quartermaster Corps, under provisions of paragraphs 1167 and 1169, Army Regulations, and by authority of law and regulations under other circumstances, will be paid to the laundry by the Quartermaster Corps with funds provided for that purpose from its appropriations, as is now done for like service when performed by post exchange or private laundries.

17. Attention is called to the provisions of law relative to competition of the post laundry with private establishments for doing laundry work, which must be strictly observed. (Par. V, G. O. 92, 1914-2236320, A. G. O.)

115. Extension of credit to enlisted men by post laundries. Post laundries established by authority of the Secretary of War and operated under regulations approved by him may, in the discretion of the commanding officer, extend credit to the enlisted men of the command to an amount not to exceed $2 a month for each man.

The amount of indebtedness of a soldier to the laundry will be charged against him on the pay rolls for the current month. (Par. II, G. O. 162, 1906, as amended by Par. II, G. O. 116, 1910-1648390, A. G. O.)

116. Indebtedness to post laundries and post exchanges.— Indebtedness to post laundries established out of funds carried by the acts of appropriation for the support of the Army is an indebtedness to the United States. The post exchange is entitled to be paid its indebtedness against a soldier because it is an individual within the meaning of the exemption contained in section 4818, Revised Statutes. (Par. IV, G. O. 138, 1910-1648390, A. G. O.)

117. Services for Government by post exchanges and post laundries prohibited except under certain conditions.-The practice of obtaining occasional services from post exchanges, post laundries, and other quasi public agencies that are established and maintained at military posts by the authority of the War Department will hereafter be authorized only in cases in which services of the same class can not be as conveniently or reasonably obtained elsewhere and where a direct advantage will accrue to the Government from the method

resorted to. In no case will a post exchange or post laundry be permitted to enter into public competition or to submit bids in response to advertisements calling for proposals for furnishing supplies or services. When accounts are submitted for purchases of the kind described above the vouchers will contain a full statement of the grounds upon which the purchase of supplies or the procurement of services was based and will fully set forth all the circumstances of the transaction, with a view to enabling the proper bureau of the War Department and the accounting officers of the Treasury Department to determine whether the purchase was in the public interest. Public funds received for such services will be taken up in the accounts of the post exchange or post laundry and will be accounted for in the manner prescribed for such accounting in the Army Regulations. (Par. I, G. O. 253, 1907-1316491, A. G. O.)

ARTICLE XIV.

MILITARY EDUCATION.

118. Post and garrison school regulations.

I. POST SCHOOLS.

(a) For instruction in the common branches of education. 1. A school for the instruction of enlisted men in the common branches of education, and especially in the history of the United States, will be established at each post under such regulations as the department commander may prescribe. Instruction will be given under the supervision of officers by teachers detailed from the enlisted men. The number of teachers will not exceed 1 to every 15 pupils or fraction thereof. 2. Enrollment of enlisted men in schools for instruction in the common branches of education is not compulsory, but attendance after enrollment becomes a military duty.

(b) For instruction in military subjects.

3. Responsibility for the military instruction of company noncommissioned officers rests with company commanders, battalion and higher commanders exercising such supervision as may be necessary. Schools for noncommissioned officers and specially selected privates will be established in each company of Infantry, Cavalry, Field Artillery, and Engineers not in the field. The instruction of noncommissioned officers of Coast Artillery is otherwise provided for in orders issued by the War Department. Instruction will be conducted by the company commander, or by an officer of the company under his supervision, and will consist of recitations, lectures, discussions, and practical exercises. The course of instruction will include drill regulations, Army regulations relating to enlisted men, minor tactics, and subjects which specially pertain to the duties of noncommissioned officers and enlisted specialists of the arm of the service to which they belong. When practicable, elementary instruction in the Spanish

language will also be given. Responsibility for the military instruction of noncommissioned officers of the regimental and battalion staffs and all enlisted. specialists attached thereto rests with regimental and battalion staff officers. The course and method of instruction will conform to the regulations herein prescribed for company noncommissioned officers. The instruction will be conducted by the regimental and battalion staff officers under the supervision of their commanding officers.

4. The noncommissioned officers, specially selected privates, and enlisted specialists of a battalion, regiment, or post may be assembled for instruction by means of lectures and practical exercises. In case any of the organizations present have seen war service, at least one lecture in the course should be concerning such service, providing sufficient data are available. The lecture should be delivered by a selected officer, and as many of the garrison as can be accommodated in addition to those already mentioned should be permitted to attend.

5. Certificates of proficiency, signed by their company commanders or the staff officer responsible, will be furnished to noncommissioned officers and others who have satisfactorily completed the course of instruction in a subject, and the officers who sign the certificates may then excuse them from further recitations and examinations in that subject. The attendance at lectures, discussions, and practical exercises of en-. listed men holding certificates of proficiency will be at the discretion of their respective commanders.

II. GARRISON SCHOOLS.

6. Garrison schools for officers will be established at all military posts, and the instruction will be conducted under the personal supervision of post commanders.

ANNUAL PERIOD OF INSTRUCTION.

7. The annual period for theoretical instruction of officers, except those serving in the Philippine Department and coast defenses of the South Atlantic Coast Artillery District south of Fort Monroe, Va., will extend from November 1 to March 30, inclusive. For all officers serving in the Philippine Department and coast defenses of the South Atlantic Coast Artillery District south of Fort Monroe, Va., this period will extend from June 1 to October 30, inclusive. Exercises in instruc