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and Spokane Falls. W. 8. Norman, Spokane, Wash. Received and filed October 13, 1887.

90. The Wyoming Inland Telegraph Company, F. B. Proctor, secretary, Buffalo, Wyo. Received and filed October 19, 1887.

91. The Chicago Postal Telegraph Company, Marcus Pollasky, president, Chicago, Ill. Received and filed January 3, 1888.

92. The Western Union Telegraph Company of Baltimore City, Richard J. Bloxham, president, Baltimore, Md. Received and filed January 7, 1889.

93. The Southern Bell Telephone and Telegraph Company, D. I. Carson, secretary, 195 Broadway, New York. Received and filed February 18, 1889.

94. The Washington and Idaho Telegraph Company, E. B. Spencer, secretary, Spokane, Wash. Received and filed May 11, 1889.

95. The Continental Telegraph Company, E. L. Martin, president, Kansas City, Mo. Received and filed May 27, 1889.

96. The Maryland Central Railway Company, C.F.Kerchner, secretary, Baltimore, Md. Received and filed September 6, 1889.

97. The Edison Mutual Telegraph Company, Titus Sheared, president, Van Wert, Ohio. Received and filed November 11, 1889.

98. The Atlantic Postal Telegraph Cable Company, A. B. Chandler, president, 1 Broadway, New York, N. Y. Received and filed August 2, 1890.

99. The New York Submarine Cable and Telegraph Company, S. F. Austin, secretary, Brooklyn, N. Y. Received and filed September 2, 1892.

100. New England Printing Telegraph Company, Charles 0. Billings, president, Boston, Mass. Received and filed December 5, 1892.

101. Rocky Mountain Bell Telephone Company, Geo. Y. Wallace, president, Salt Lake City, Utah. Received and filed June 12, 1893.

102. Oregon Telegraph and Telephone Company, W. B. King, president, Portland, Oreg. Received and filed September 1, 1893.

103. Cie Française du Telegraphe de Paris à New York, M. LeFaivre, president. Received and filed October 11, 1893.

104. U. S. Postal Printing Telegraph Company, J. W. Rogers, president, Washington, D. C. Received and filed December 21, 1894.

105. The Board of Trade Telegraph Company, A. B. Chandler, president, New York, N. Y. Received and filed April 2, 1895.

106. The Electric News and Money Transfer Company, Allan Macdonell, president, Jersey City, N. J. Received and filed July 16, 1895.

107. The Western Telephone and Telegraph Company, Geo. W. Beers, president, Lima, Ohio. Received and filed November 25, 1895.

108. The Standard Telegraph and Telephone Company, James S. Clarkson, president, New York, N. Y. Received and filed January 4, 1896.

109. The New England Printing Telegraph Company of Massachusetts, J. R. Clark, secretary, Boston, Mass. Received and filed February 12, 1896.

110. The Postal Telegraph Cable Company of Texas, Geo. B. Perham, secretary and treasurer, Lowell, Mass. Received and filed May 18, 1896.

111. The Postal Telegraph Cable Company of Arkansas, James Thorpe, acting secretary and treasurer, Lowell, Mass. Received and filed May 28, 1896.

112. The Postal Telegraph Cable Company of Texas, George B. Perham, secretary and treasurer, Lowell, Mass. Received and filed May 28, 1896.

113. The Postal Telegraph Cable Company of Louisiana, J. H. McLeary, president, New Orleans, La. Received and filed June 11, 1896.

114. The Postal Telegraph Cable Company of Massachusetts, H. J. Pettengill, president, Boston, Mass. Received and filed September 11, 1896.

115. The Citizens' Telephone Company of Pennsylvania, Frank E. Sherwood, president, Honesdale, Pa. Received and filed April 8, 1897.

116. The Carolina Mutual Telephone and Telegraph Company of Charleston, S. C., T. Moultrie Mordecai, vice-president, Charleston, S. C. Received and filed June 7, 1897.

117. The Postal Telegraph Company of Illinois, Leander D. Parker, president, Chicago, III. Received and filed June 17, 1897.

118. The Southwestern Telegraph and Telephone Company of New York, George B. Perham, secretary, Lowell, Mass. Received and filed July 17, 1897.

119. The Southwestern Telegraph and Telephone Company of Texas, Charles J. Glidden, secretary, Lowell, Mass. Received and filed July 17, 1897.

120. The Spokane and B. C. Telegraph and Telephone Company, R. M. White, secretary, Meyers Falls, Wash. Received and filed July 19, 1897.

121. The Empiro Telephone and Telegraph Company, D. A. Reynolds, president, 803 New York Life Building, New York, N. Y. Received and filed September 28, 1897.

122. The National Telephone and Telegraph Company, George W. Beers, president, Fort Wayne, Ind. Received and filed October 2, 1897.

123. The Northwestern Telephone Exchange Company, George B. Perham, secretary, Lowell, Mass. Received and filed October 8, 1897.

124. The Southwestern Telephone and Telegraph Company of Arkansas, Charles J. Glidden, president, Lowell, Mass. Received and filed November 13, 1897.

125. The Sunset Telephone and Telegraph Company, John I. Sabin, president, San Francisco, Cal. Received and filed December 14, 1897.

126. The Cumberland Telephone and Telegraph Company, James E. Caldwell, president, Nashville, Tenn. Received and filed January 8, 1898.

127. The United Telegraph, Telephone and Electric Company, John G. Earle, president, Chicago, Ill. Received and filed March 25, 1898.

128. The Minnesota Central Telephone Company, D. N. Tallman, president, Minneapolis, Minn. Received and filed April 4, 1898.

129. The Inland Telephone and Telegraph Company, John Lawrence, vice-presi. dent, Spokane, Wash. Received and filed April 11, 1898.

130. The East Tennessee Telephone Company, 0. F. Noel, president, Nashville, Tenn. Received and filed April 18, 1898.

131. The Postal Telegraph Cable Company of Indiana, Welcome I. Capen, president, Indianapolis, Ind. Received and filed April 28, 1898.

132. The Southern Minnesota Telephone Company, Thomas A. Way, president, Slayton, Minn. Received and filed May 14, 1898.

133. The Southern Dakota Telephone Company, Thomas A. Way, president, Madison, S. Dak. Received and filed May 14, 1898.

134. The Western Electric Telephone Company, Thomas A. Way, treasurer, Britt, Iowa. Received and filed May 14, 1898.

135. The Kinlock Telephone Company of Missouri, William F. Nolker, vice-president, St. Louis, Mo. Received and filed May 20, 1898.

136. The American District Telegraph Company of Indiana, H. D. Bennett, president, Indianapolis, Ind. Received and filed June 9, 1898.

137. The Standard Telephone Company of Missouri, Thomas T. Crittenden, president, Kansas City, Mo. Received and filed June 20, 1898.

138. The American District Telegraph Company of Columbus, Ohio, William F. Burdell, secretary, Columbus, Ohio. Received and filed July 6, 1898.

139. The Commercial Cable and Telegraph Company, J. O. Stevens, assistant secretary, 253 Broadway, New York, N. Y. Received and filed July 9, 1898.

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3--1152

GENERAL ORDERS,

WAR DEPARTMENT,

ADJUTANT GENERAL'S OFFICE.
No. 133.

Washington, September 2, 1898. The following letter of the Comptroller of the Treasury, of June 22, 1898, is published to the Army for the information and guidance of all concerned:

TREASURY DEPARTMENT,

OFFICE OF COMPTROLLER OF THE TREASURY, Hon. G. D. MEIKLEJOUX,

Washington, D. C., June 22, 1898. Assistant Secretary of War. Sir : Referring to your verbal inquiry of to-day in reference to furnishing copies of telegrams as vouchers to accounts for services rendered by telegraph companies, I have the honor to inform you that there is no case pending in this office involving this question. The decision of the Comptroller of November 18, 1897 (4 Comp. Dec., 233), is the last decision upon this point. At that time the following language was used by the Comptroller in reference to confidential messages :

Some unusual public interest may require the sending of a confidential telegram where secrecy is a public necessity. In such a case the suppression of such a message would be justified on the ground of paramount necessity, and the general requirements of accounting must yield. Such instances, fortunately, are of rare occurrence, and should not be made the excuse for the retention of all telegrams. When such an exceptional case presents itself a certificate of the Secretary of War may be accepted in lieu of the message, provided said certificate covers all material points. The certificate should state that the message was actually transmitted, and was confidential, and that it would be prejudicial to the public interests to have it exposed ; that it was on public business, and the number of words it contained ; whether it was a day or night niessage; ordinarily the person by whom sent and to whom delivered; the place from which sent and where delivered ; whether or not directions were given for its transmission over a bond-aided line; such a showing of the nature of the business upon which the message was sent as will enable the accounting officers to determine the appropriation properly chargeable with the expense; and that the same has not been paid.

The "unusual public interest” referred to in that decision is certainly met by the present conditions, and I have no doubt that the telegrams which it is necessary for the War Department to send during the present war are, many of them, of a confidential character. I do not think there will be any difficulty in this matter if the Secretary of War will attach to the accounts a certificate substantially in the form suggested by the Comptroller's decision. Such a certificate should contain a statement that the telegraphing was on public business, the number of words in the message, whether day or night message, etc. It will be unnecessary to state the person to whom it is sent, or the place to which it is sent, if either of these facts is in itself a confidential matter. Unless the subject to which the telegram relates is stated, the appropriation should be designated.

I think with this explanation of the former decision of this office there should be no difficulty, during the present war, in having the telegraph accounts of partment certified for payment. In such times as these the responsibility must devolve upon the War Department, and not upon the accounting officers, to a large extent. Respectfully yours,

R. J. TRACEWELL,

Comptroller. BY ORDER OF THE SECRETARY OF WAR:

H. C. CORBIN,

Adjutant General.

your De

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