SECTION I. ALLOWANCE AND CARE OF NAVAL, NAVAL ORDNANCE, AND WHITEHEAD TORPEDO STORES, BOOKS OF REFERENCE, AND FORMS.

1789. Detailed Instructions as to procedure are printed in the memoranda to the sea store establishments, naval proportion books, forms of account, lists of fixtures, &c., and the memoranda in these documents are to be carefully complied with. See 34 and Appendix XIX. (Conduct of Clerical Ditties in Time of War).

1790. Stores allowed : where shown.-The descriptions and quantities of stores allowed to ships, &c., are shown in printed books as follows :

2. Establishments and Proportion Books.-Sea store establishments are supplied as books of reference to Flag Officers and Captains, and proportion books to Flag Officers. Any alterations made in these books are communicated by means of quarterly errata lists.

3. Established Forms and Books of Reference.-Established forms and addenda thereto are shown in form S. 1. Books of reference are shown in form S. 123. They will be supplied in accordance with the instructions contained therein. Corrections made by Admiralty circulars to the fleet will be issued from the Commander-in-Chief's office.

4. Communication of Allowances.-Particulars of the allowances by these establishments and proportion books, &c., are furnished by the respective store officers to ships prior to commissioning. The subsequent alterations in the allowances are also communicated to ships. The following is the procedure adopted:

1791. Complete Establishments on Board.-The Captain and the officers in charge will take care that all articles specified in the several establishments are on board, subject to departure therefrom under Article 1800 of these Instructions ; that nothing included in list of fixtures or in the rigging warrant is landed or left behind at home without the sanction of the Admiralty; that articles of store or spare gear are so stowed as to be ready for immediate use should occasion require it ; that no article is landed or deposited in any place abroad without the special permission of the Commander-in-Chief ; and that when articles are landed with such permission, they are, so far as possible, received again on board before the ship finally quits the station.

2. Stores are not to be landed for repair or return to store, except under the conditions specified in Article 1827.

1792. Care in use of Stores.-None of the ship's stores are to be wasted or applied to unauthorised private uses. Whenever the Captain shall think it necessary to order for authorised uses any extraordinary expenditure of important stores, his order shall be given in writing, expressing the reason for the expenditure ; and every such order is to be transmitted into office with the accounts. In cases of extraordinary expenditure, where this order has not been given, an entry is to be made in the ship's accounts, which are signed by the Captain. See 1755 (Victualling Stores).

1793. Prevention of Misappropriation.-All officers are to use their best endeavours to check the misappropriation of stores, especially when their ships are fitting out or paying off, when colliers are alongside, or in other circumstances likely to offer exceptional opportunities for misappropriation.

2. The authorised form of notice (S. 535) of the regulations for the protection of public stores and prevention of corruption is to be prominently displayed in such convenient positions that all concerned may become acquainted with its details.

1794. Preservation.- Officers in charge of stores will be held responsible for the proper preservation of the articles in their charge, and that they are used only for purposes for which they are supplied.

2. In the case of ships ordered to pay off, special steps are to be taken to ensure that articles which are not defective or worn out are properly cleaned. and put in a good condition for further use.

3. Excessive Deterioration.-On the requisition of the officer in charge of a naval establishment, the Captain is to furnish for transmission to the Admiralty the fullest explanation in his power as to the cause of such deterioration in

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stores or spare gear returned, which, in the opinion of the yard officers, cannot be attributed to fair wear and tear. See 1099 (Repairs to Stores, &c.)

1795. Canvas Gear, &c.-Canvas gear and other perishable stores are to he got on deck occasionally in fine weather, to be inspected and aired.

1796. Alterations in Naval Ordnance Stores.-No alteration of any description is to be made in naval ordnance stores on board His Majesty's ships without the special sanction of the Admiralty or of the Commander-in-Chief abroad.

2. In cases of special necessity the Commander-in-Chief may sanction changes which appear to him of urgent necessity, but such changes are to be confined to those fittings or stores for which the necessity presents itself, and a full report is to be immediately made for the information of the Admiralty.

1797. Lanterns and Lamps.-The lanterns and lamps on the Carpenter's charge are to be trimmed and cared for by the persons who act as lamp trimmers.

2. Lamp trimmers are to receive instruction in the management and cleaning of lamps, and their lamp allowance is to be withheld should the lamps in their charge not be kept in proper order.

1798. Illuminations.-No naval ordnance stores arc to be expended for illuminations, except by the authority of the Senior Officer present, but when so used, the expenditure, as well as the occasion for it, are to be inserted in the account under the heading of " Extraordinary expenditure."

1799. Iron Ballast in Boats.-The use of iron ballast in boats is forbidden ; should any loss occur thereform, it will not be allowed unless the most satisfactory reasons are given.

SECTION II. DEMANDS FOR NAVAL, NAVAL ORDNANCE, AND WHITEHEAD TORPEDO STORES, BOOKS OF REFERENCE, AND FORMS.

1800. Demands : ordinary procedure.-When supplies are required of stores, forms, &c., demands are to be made under the Captain's authority on the established forms ; they are to be signed by the officers in charge, and those for warrant officers' stores are to be signed also by the Executive or Gunnery or Torpedo Officer, as the case may be. Separate Gunner's or Torpedo Gunner's demands are to be made for naval stores, for naval ordnance stores, for Whitehead torpedo stores, and for magazine stores. The Captain is to certify on demands that they are not in excess of allowance by establishment, if such is the case, and is to send all such demands direct to the Naval Store Officer, or the officer in charge of naval ordnance stores, or the officer in charge of Whitehead torpedo stores. Demands, when signed by the Captain, are not to be returned to the officer making the demand, but are to be forwarded under cover to the Store Officers concerned.

2. On Arrival.-Whenever practicable, not more than one demand on each store department is to be made on each occasion of replenishing, and this demand should be lodged with Store Officers as soon as possible after the ship's arrival.

3. Checking.-Captains and Senior Officers, when their approval is required, are to cause demands to be carefully checked before approving them, so that no unnecessary issues may be made. Demands for stores, certified by the Captain to be in accordance with the correct allowance by the establishment shown in the abstract statement, will be complied with by the Store Officers without further check, but the supplies and expenditure will be carefully

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examined when the account is rendered, and if it appears that excessive quantities have been demanded or expended, explanation will be required from the Captain. See-1790, clause 4 (Alterations in Allowances).

4. Deviations from Authorised Allowance.-As a general rule the descriptions and quantities allowed by the establishments and proportion books are to be adhered to, but the Commander-in-Chief or Senior Officer may sanction the issue of such quantities in excess of, or less than, those provided, or of such description other than those allowed, as in his opinion the special circumstances of any particular case may require, such as :

1. The fact of a ship having been or being about to be employed on any particular duty which would involve the necessity for an increase or, a diminution in the quantity of stores supplied.
2. The want of stowage room on board rendering it inconvenient for the ship to fill up with the full quantities allowed on each occasion of drawing stores.

5. Reports of Issues in Excess.-When the allowance of any particular ship is deviated from, either in quantities or species, the Commander-in-Chief will receive from the issuing yard or depot a statement (form D. 64) of the extra or special issues made upon his approval or that of a Senior Officer. If he should consider it desirable in any particular case to acquaint the Admiralty of his reasons for approving or concurring in supply in excess of established allowance, he will forward his copy of the report of issue in excess, with his remarks thereon.

Supplies to make good Defects.-Articles of store supplied to make good defects, or for carrying out approved alterations or additions, are not to be reported on these statements.

6. Issues in Excess to Ships at Home Ports.-In the case of ships under the orders of the Commanders-in-Chief at the home ports, and ships belonging to the Second Fleet, demands for stores in excess of establishment may be approved by the Admiral Superintendent of the dockyard concerned, subject to reference being made to the Commander-in-Chief in those cases where the Admiral Superintendent considers the stores should not be supplied, or in regard to which he is in doubt. Demands in excess of establishment from ships other than those mentioned which may from time to time visit the home ports are to be forwarded to the Admiral Superintendent of the yard from which the stores are proposed to be demanded for the remarks of the yard officers before approval or, alternatively, for approval of supply by the Admiral Superintendent if no objection is seen.

Demands for supplies required for making good defects or for carrying out approved alterations and additions are to be dealt with in accordance with Articles 1092 and 1094.

1801. Re-commissioning Abroad. -Whenever a Commander-in-Chief reports that a ship is fit to be re-commissioned abroad, he is at the same time to direct the Captain to prepare and forward to the officer in charge of the depot at which the refitting will take place, a detailed list of any naval and victualling stores, &c., which will be required for such re-commissioning, beyond those ordinarily kept in stock at foreign depots. Similar information is also to be furnished as to the awnings, boats, &c., which will be required, so that the necessary demand may be made by the officer in charge of the depot. A copy of the Captain's list of requirements, and a copy of the demand made on the Admiralty by the officer in charge of the depot, are to be sent to the Commander in-Chief for his information.

Naval Ordnance and Whitehead Torpedo Stores.- In the case of naval ordnance and Whitehead torpedo stores, he is to direct the Captain to cause

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the remains of these stores to be compared, on or before the ship re-commissions, with the numbers as allowed by establishment, and to forward demands to complete, to the officers in charge of naval ordnance and Whitehead torpedo stores.

The Commander-in-Chief is also to direct the Captain to consider what items of fixtures or stores can be dispensed with in the new commission without affecting the seagoing or fighting efficiency of the ship.

A list of such reductions, .with reasons for making the recommendations, is to be submitted to the Admiralty and a copy sent to the Store Officer of the yard on the station.

1802. Furniture of Officers' Messes.- The articles of furniture for the ward-room and gun-room messes (see Carpenters' Establishment of Naval Stores) will be supplied on a ship's first commission.

On a ship being re-commissioned, the articles will be surveyed and repaired, or replaced, if necessary, at government expense. In the case of training, depot, gunnery, torpedo, and other ships, which are generally kept in commission, a similar course may be adopted at the expiration of 32 , years.

2. Subsequent supplies are not to be made at government expense, but should any renewals or replacements of the articles specified in the scale be required during a ship's commission, they may be effected at the cost of the messes, as supplies to private individuals, without percentage charges, payment being first obtained.

SECTION III. CHARGE AND ACCOUNTS OF NAVAL, NAVAL ORDNANCE, AND WHITEHEAD TORPEDO STORES, BOOKS OF REFERENCE, AND FORMS.

1803. Warrant Officers' Stores.-The officers to be placed in charge of warrant officers' stores are as follows, except in those cases for which special provision is made:

1. Gunners', Boatswains', and Carpenters' Stores are to be in charge of the Gunner, Boatswain, and Carpenter of the ship respectively.
2. When a Gunner (T) or a Boatswain (T) is allowed in the complement, the electric and torpedo stores are to be in his charge.
3. When a ship's complement includes only one warrant officer-i.e., either a Gunner, Gunner (T), or a Boatswain-then all the Gunner's and Boatswain's stores are to be in charge of that officer ; but if none of these officers are allowed, the stores are to be in charge of any experienced petty officers who the Commanding Officer may consider competent to discharge the store duties.
4. When a ship's complement does not include a Carpenter, the Carpenter's stores are to be in the charge of the Chief Carpenter's Mate, or, at the discretion of the Captain, of any experienced Carpenter rating.
5. If there is on the ship no suitable petty officer for the duties under (c) or (d), the Commanding Officer may place any one description or all of the stores in charge of the Navigating or other commissioned officer.
6. In the absence of other warrant officers those borne for quarter-deck .duties may be placed in charge of stores, other than Carpenter's.
7. If a warrant officer authorised by complement to take charge of stores, is either not borne, or is sent to hospital or otherwise removed from the ship, the stores are to be immediately placed in the charge of the officer or petty officer to whom they would have been assigned if the warrant officer had not been allowed in the complement.

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2. The regulations are to be the same as for ships in commission except that :

1. When neither a Carpenter nor Chief Carpenter's Mate is borne, an experienced Carpenter rating should, if possible, be detailed, otherwise one of the officers or petty officers who has charge of other warrant officers' stores is to take charge of the Carpenter's stores also.
2. When ships are completed for temporary service the stores are to remain in the charge of the officers to whom they were previously assigned, but, if these stores are in the charge of a petty officer, they are to be transferred to the officer authorised to take charge of them in clause I of this Article, if it can be conveniently done.

3. The terms Gunner, Boatswain, and Carpenter, when employed in this Article, are to be understood as including Chief as well as other Gunners, Boatswains, and Carpenters, and Lieutenants and Carpenter Lieutenants promoted from those ranks.

4. Stores in Torpedo Boats and Destroyers.-All stores and fixtures, except medical stores in torpedo boats and destroyers commissioned as tenders, are to be in charge of one officer in each boat or destroyer. In those carrying an engineer officer he is to take charge of the stores, but where no engineer officer is borne, the warrant officer, or, if no warrant officer is borne, the Sub-Lieutenant, or such officer as the Captain may direct, is to take charge of stores. In the case of medical stores in boats commissioned as tenders, the Medical Officer of the parent ship will take on charge the medical chests and their contents.

1804. Store Accounts.-Naval stores and naval ordnance, and Whitehead torpedo stores are to be accounted for by the officer to whom supply is made. Each accounting officer is required to keep rough and fair accounts on the forms and in the manner described in the memoranda to the abstract statements, inventories, lists of fixtures, &c., and he is to render the fair account through the Captain, who is responsible for its due transmission to the Admiralty or Store officer concerned, as the case may be. Captains may correspond direct with the heads of the Store Departments on questions relating to store accounts.

2. Books, charge of.-The books of reference issued for the use of the Captain, the books of devotion, and other books supplied for the ship's use from the dockyard, are to be taken on charge, and accounted for by the Accountant Officer in accordance with instructions on form S. 123. See 1031 and 1032 (Compasses, Chronometers, &c.).

1805. Tenders' Accounts.-A complete set of accounts for each tender will be required from the Captain of the ship to which she is attached unless there be directions to the contrary.

2. The officer in charge of stores in the parent ship is to be responsible, and is to account for stores supplied to the tender. Rough accounts are to be kept on board the tender, so that the Commanding Officer may readily ascertain at any time the remains of stores on board his vessel. He is to certify as to the expenditure of stores, in the tender, which is to be approved by the Captain of the parent ship. The circumstances of the loss of important stores are to be noted in the tender's log.

3. Coast Guard Cruisers, &c.-If, however, the tender is a Coast Guard Cruiser, or is regularly employed on detached service, she is to render the store accounts as if she were an independent command, but is to forward them through the Captain of the parent ship.

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4. Exceptional cases.-If the tender, from her size, or the circumstances of her employment, is such a vessel as, in the opinion of the Admiralty, should be treated as a sea-b ping ship independently commissioned, she is to render the same accounts as if she were a separate command, and the officers rendering such accounts are to be granted the allowances to which they would be entitled if she were actually in independent commission as a sea-going ship.

1806. Articles under trial.-Instructions for articles to be put under trial in His Majesty's ships will in all cases be sent to the Commander-in-Chief of the fleet with copies to the Admirals Commanding the divisions or squadrons .concerned. These instructions will give information as to the nature of the ,trial desired, and, where practicable, the duration of the trial.

2. Special reports on the results of the trials are to be made through the Commander-in-Chief

1. at the time stated in the order for trial when a definite date is given therein, or
2. as soon as sufficient experience has been gained to enable a definite opinion to be arrived at, when no definite date is given by which report should be furnished.

Each article under trial will consequently be dealt with separately. Where the trial of an article is being carried out in more than one ship of a squadron the reports are to be collected by the Admiral Commanding the division or squadron and forwarded through the Commander-in-Chief.

3. Further reports are to be forwarded in the same manner every six months in the absence of other directions from the Admiralty.

4. When a decision on the reports as to any article under trial has been reached, instructions will be issued that the trials are to be closed, and directions will be given if necessary as to the disposal of the articles.

5. Form D. 366, notifying the issue of articles for trial, will be sent by the dockyards to the ship to which issued, and also to the Admiral Commanding the squadron, and to the Commander-in-Chief of the fleet. In the case of ships in the Second Squadron or in the Second or Third Fleets, this form will be forwarded to the Vice-Admiral Commanding instead of to the Commander-in-Chief.

When an article under trial is transferred from one ship to another, the form supplied to the ship is also to be transferred. In all cases this form is to be sent to the dockyard with the articles, if returned to store after the trial is completed.

6. A form of register of articles under trial (S. 1325) is to be used in each flag-ship, in which should be noted full particulars of all trials ordered to be carried out in the particular fleet or squadron. Each ship is also to keep a register-on form S. 693, ruled up as necessary-for recording orders to put articles under trial and results. In each description of register the entries are to be grouped under the headings:

1. Gunnery and torpedo stores and fittings.
2. Naval ordnance stores.
3. Constructive fittings.
4. Engineer's stores and fittings.
5. Miscellaneous sea stores.
6. Victualling and clothing.

When a ship is transferred from one fleet or squadron to another, or in the ,case of a ship joining a fleet, a list of all articles under trial, or ordered to be put under trial, is to be furnished by the Commanding Officer of the ship to the Admiral Commanding the squadron, and to the Commander-in-Chief, to enable the flag-ship's registers to be completed.

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7. From the registers kept in the Commander-in-Chief's ship, lists of all articles under trial are to be forwarded on 31st December and 30th June on form S. 190. These lists are to contain brief information as to the progress of each trial, but are not to include reports of trial which are required to be sent separately for each trial (vide clause 2). The lists are to be made out on separate sheets for each of the headings detailed in clause 6. When a ship is ordered to pay off into dockyard hands, lists of articles under trial in the ship should be forwarded to the Admiralty through the Commander-in-Chief for instructions as to disposal, &c., of the articles.

8. In Home Fleets.-The procedure laid down in clauses 6 and 7 does not apply to the Home Fleets in regard to which special instructions are issued.

9. Coal or other fuel is provided for in the engine-room register, but reports of trial are also to be forwarded by the Commander-in-Chief in accordance with the instructions on form S. 230.

1807. Books for Commanders-in-Chief.- The books of reference, &c., issued for the use of Commanders-in-Chief, &c., are to be taken on charge and accounted for on form S. 123 by the Flag Officer's Secretary. This account is also to include any books or forms of the descriptions specified in form S. 123 that may be sent to Commanders-in-Chief, &c., for distribution among His Majesty's ships, and is to be rendered on change of Secretaries.

1808. Examination into Expenditure.- Each month the ship's copies of the naval store accounts and the fair copies of the naval ordnance expense book and Whitehead torpedo store ledger are to be laid before the Captain for examination and approval of expenditure.

They are to be inspected beforehand by the following officers :

� Boatswain's and Carpenter's accounts by the Executive Officer.

* � Gunner's accounts by the Gunnery Lieutenant.

* � Torpedo warrant officer's accounts by the Torpedo Lieutenant.

In the case of Engineer's stores, the accounting officer will be the inspecting officer.

2. Fair Naval Store Account. At the end of each 12 months the fair copies of the naval store accounts are to be laid before the Captain, after inspection by the officers above mentioned.

3. Inspection by Commander-in-Chief.-Both the rough and fair copies of the accounts are to be produced at the periodical inspection by the Commander-in-Chief.

1809. Losses except by neglect.-All losses in ships and vessels, except those due to neglect, are to be duly inserted in the accounts which are signed by the Captain. The officer in charge is to ascertain that, in the case of important articles, the circumstances of the loss are noted in the ship's log-book. in accordance with Article 1025, clause 3, sub-clause (k).

2. Losses by neglect are to be separately credited in the abstract statement for the period in which they occur, and the credits are to be supported by vouchers prepared by the officer in charge of the stores on the established form ; and no articles lost by neglect will be allowed in the ship's store accounts unless credit be supported by such voucher (form S. 126), and the loss as directed by Article 1373, sub-clause (c), also noted on the ledger and pay documents, against. the person through whose neglect it may have taken place.

* If two Lieutenants are not borne, these accounts are to be inspected by the officer borne for the respective duties. Where no Lieutenant (G) or (T) is borne, this duty is. to be performed by the Executive Officer.

� Where warrant officers' stores are in charge of a commissioned officer, the accounting, officer will be the inspecting officer.

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3. The amount, not exceeding the value of the article, to be charged for such losses, is in each case to be fixed by the Captain, who is to be guided in his decision by the gravity or otherwise of the neglect or carelessness, by the means of the offender, and by the condition of the article when lost.

4. In the case of stores damaged by neglect or misconduct, the amount to be charged for such damage is to be assessed in the same manner as herein directed with regard to stores lost, and with reference also to the amount of damage clone.

1810. Thefts.-In the event of the loss of stores or materials of any description belonging to His Majesty's Naval Service being known or believed to be due to theft, a report is to be made to the Admiralty as soon as possible after the discovery of the loss, giving full particulars of the articles, and furnishing precise information on the following points :

1. The circumstances in which the articles were stolen, or believed to have been stolen.
2. In whose custody the articles were at the time of the actual or supposed theft.
3. Whether any inquiry was held, and with what result.
4. What steps have been taken to recover the articles.

2. Prosecutions.-In cases in which police proceedings are taken, or proposed to be taken, in the United Kingdom under the Public Stores Act, 1875, whether in connection with the losses referred to in the foregoing paragraph or otherwise, a report of the case is to be forwarded to the Admiralty by the officer concerned, or the officer under whose notice the proceedings have been brought. The report of cases in which a prosecution has taken place should be accompanied, where practicable, by an extract from a local newspaper, giving full particulars of the proceedings, and, where the information has not already been furnished, should state whether any inquiries have been made to ascertain the source from which the articles were obtained ; also, if these inquiries were successful, what further steps have been or will be taken.

3. The instructions in this Article apply to naval, naval ordnance, victualling, medical, and any other descriptions of His Majesty's stores.

1811. Stores found.-If an officer or man should find any lost government stores, whether they belong to his own ship or not, he is at once to report the fact to the Officer of the Watch in order that the matter may be inquired into, if necessary, and the stores taken on charge by a responsible accounting officer.

2. Failure to comply with the instructions in clause 1 will render the person finding the stores liable to be charged with theft.

SECTION IV. SUPPLY 01, STORES AND PROVISIONS TO, AND RECEIPTS FROM FOREIGN POWERS, OTHER DEPARTMENTS, &c.

1812. Supplies to other than H.M. Ships.-Unless specially ordered to do so, the Captain is not to spare any stores or provisions to a ship-of-war of a foreign Power or to any merchant ship without evident necessity, and, in the case of a merchant ship, satisfactory proof that they cannot be procured otherwise ; he is to report the full particulars of every case to the Admiralty.

2. In the case of a foreign ship-of-war he will take three receipts from the Captain ; one he will send direct to the Admiralty, another through his Commander-in-Chief, and the third is to be the voucher for the accounts of the officer in charge.

3. In the case of stores supplied to a merchant ship, receipts, with the address of the owners, are to be taken from the master, and disposed of in the same manner.

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4. In the case of provisions supplied to a merchant ship, lie is, if possible, ;to cause cash payments to be obtained for the same. If not, he is to obtain a bill of exchange, to be drawn by the master on the owners, payable to His Majesty's Paymaster-General, or to his order, which is to be sent to the Secretary .of the Admiralty. The address of the owners is to be stated on the receipt, and the value of the articles of provisions is to be calculated at the rates shown in the victualling rate book, with the addition of the percentage charges shown on page xv. thereof, and also duty, if payable.

6. Stores expended for other Departments.- Stores expended on board the ship for other departments of Government, such as Colonial Service, Troop Service, Foreign Government Service, &c., are to be detailed oil separate vouchers with a view to the value of the stores being recovered from the department concerned. The vouchers are to be duly signed by the proper officers, .and approved by the Captain; and when possible also signed by the officer representing the particular service on account of which the expenditure may have taken place.

6. Receipts.-In every case of supply of stores or provisions, or expenditure of stores on board the ship, for foreign ships-of-war, merchant ships, or other departments of Government, a notation is to be made on all the receipts, of the manner in which payment has been, or is to be, made.

1813. Supplies to and from Indian Government.- When services are rendered or stores supplied to the Indian Government, in addition to the actual disbursements for labour and materials, the following charges are to be included in all claims raised by or on account of the Admiralty, viz., 10 per cent. on .dockyard or naval ordnance labour and stores, including coal, and 2 z per cent. on victualling yard labour and stores.

2. The charge is to be on the gross value of the stores, whether issued or returned.

3. The amount charged for percentage is to be distinguished in tile cash vouchers for payment of supplies from the Indian Government.

4. Settlement of Claims.-Claims for services rendered or stores supplied by His Majesty's ships or establishments are to be sent direct to the Examiner of Marine Accounts at Bombay, who will issue advices for payment by the Accountant of Bombay Dockyard in favour of the Commander-in-Chief, by whom such advices are to be made payable to the Accountant Officer of the Royal Naval Depot, Bombay.

6. Claims for work performed, or stores supplied by the Indian Government, to His Majesty's ships or establishments, or for stores returned to Indian Arsenals from His Majesty's ships or establishments, are also to be settled by the Accountant Officer, Royal Naval Depot, Bombay-.

1814. Claims between Admiralty and War Department.-Claims for the value of all supplies or stores furnished by Army Departments abroad for naval .or marine services, or similarly for supplies or stores issued by the Navy abroad for army services, are to be settled locally between the naval Accountant Officer, whether afloat or on shore, and the District Paymaster.

At stations abroad, where there is no naval authority in charge of cash, .nor ship present, any adjustments between Navy and Army funds will be made by the District Paymaster through the Treasury Chest Account.

1815. Particulars on Vouchers.-The vouchers for stores supplied to foreign ships-of-war (form S. 134d), to merchant ships, or to any other than naval services, are to show against the description of each article its rate book -or vocabulary value, together with the page and line of the rate book, &c.,

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from which it is taken. The value is to be computed in accordance with the' instructions, including percentages, given in the books referred to, and is to be inserted by the issuing officer of the ship making the supply and countersigned by the receiving officer of the ship obtaining the supply. The circumstances necessitating, and the authority for, each supply, are to be stated on the voucher sent into office, in support of the credit in the accounts of the officer making the issue. A reference is to be made on the voucher to any charge made for labour in connection with the supply. See 1833 (Work done' for Private Individuals, &c.).

2. Denominations to be used.-It is not intended that the rate book or vocabulary descriptions should be substituted for the descriptions given in the headings of the abstract statements ; but in cases where the articles are on,, charge in the ship's store account under denominations, i.e., weight, number,. &c., different from those under which they are valued in the rate book, &c., the quantities according to the rate book or vocabulary denominations are always to be shown in addition to the quantities according to the denominations contained in the ship's store account.

1816. Coal expended for Colonial purposes.-Whenever a ship is specially employed, on the requisition of a Governor or other colonial authority, iii conveying any officer or persons belonging to a colony, or upon any other similar purely colonial service, the cost of the coal expended while so employed. shall be borne by the Government of the Colony to which such service is rendered, unless the colony is specially excepted ; a separate account is therefore to be kept of the coal expended on every such occasion, with a view to a claim for the cost of the same being raised against the colonial authorities, by the Accountant Officer, on the completion of the service.

2. This rule is not intended to apply to a passage on general service made by a ship from one part of a station, in order to perform some colonial service in another part, but only when the expenditure is rendered necessary for Special colonial service on a colonial requisition.

3. The cost of the coal is to be calculated at the local rate at which supplies are obtainable by ships at the period during which the services required are carried out, without percentage charges.

4. Toe Captain is to cause the coal thus expended to be distinguished in the engineer's abstract statement, with a notation on the credit line of entry therein showing whether or not the value of the coal has been recovered locally ; . a return of the quantities consumed, and of the local rates at which the issues have been computed, duly approved by the Captain, and certified by him to be an accurate record of the quantities expended for the service, is to be forwarded as a debit voucher with the cash account of the month in which the amount is received ; and a duplicate of this return is to be sent to the Commander-in-Chief.

5. Should the amount not be recoverable locally, a special report is to be made to the Commander-in-Chief for the information of the Admiralty, giving the same particulars as to the service performed, and the quantity and cost of the coal expended, in order that the value may be recovered through the Colonial Office.

6. Claims for the expenditure of coal by His Majesty's ships are only to be raised against colonial authorities when any persons conveyed or services performed have been in discharge of duties which are strictly colonial.

7. No claim is to be raised for coal expended when one of His Majesty's ships is employed in conveying the Governor-in-Chief of a colony to his subordinate governments, but this exception is not to extend to the conveyance of a Governor-in-Chief to ports within his immediate government.

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1817. Diving Apparatus, when lent.-When divers and diving apparatus are lent to effect repairs to merchant ships, whether British or foreign, a guarantee is to be taken for any damage that may be sustained by the dresses or apparatus, and a charge of 21s. a day, or portion of a day, is to be made for wear and tear of each apparatus; in addition, a sum equal to the gross pay, allowances, and extra pay, of the persons engaged, for the time they are actually absent from their ships, together with the percentage charges prescribed by the memorandum in the rate book is to be charged. The transaction is to be brought to account as directed in Article 1633, clauses 8 and 9.

2. No charge is to be made for any such assistance when rendered to a foreign ship-of war.

626

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