2 
when they accrue and when the bills therefor are presented. Expenses of this kind are not authorized to be prorated 
for the entire period covered by the travel. 
They must ordinarily be considered as being incurred on the day when paid, but when several accrued charges 
are paid on one day * * * they may be regarded as expense of the days on which severally accrued. 
For example, a charge of $2 for accumulated laundry, paid on a given date, would leave 
but $3 subsistence (meals, lodgings, tips, etc.) for that particular day. 
The agents and field men are requested to exercise care in the preparation of their accounts 
with relation to the above decision, since it has been necessary in several cases to disallow 
excess subsistence in the nature of laundry expenses. [L. O. Howarp.] 
SOME NOTES ON THE PREPARATION OF ACCOUNTS. 
That the frequent return for correction of accounts to men in the field may be eliminated, 
and the number of suspensions be reduced to a minimum, it would probably be well to invite 
attention to some minor details of form, the importance of which often does not impress the 
agent. 
The face of voucher, upper left-hand corner, provides a space in which should be written 
the official station and temporary station, if assigned. 
Each account should begin with a statement showing the location of the traveler, if he is 
not at his official station at the beginning of the period for which the account is submitted. 
Every locality indicated should mention the State, and each change of locality should be 
supported by naming the means of conveyance. If by railroad, show the initials of the road. 
(See par. 89(f), Fiscal Regulations.) In this connection be sure to state the fact if a change of 
locality is made by means of conveyance for which no charge is made or if made on foot. 
Paragraph 67, Fiscal Regulations, provides that specific written authorization should be 
secured before travel is performed. When travel is performed (see par. 89(d)), state starting 
point, day and hour of arrival and departure from station, points visited, and means of con- 
veyance. All.expenses charged must show the locality at which the expense was incurred. 
Indicate on the back of the account every transportation request used. 
Prepare statement of all mileage or scrip used in duplicate on forms furnished for the pur- 
pose. (See pars. 84 to 88, Fiscal Regulations.) 
For the proper form of rendering reimbursement account, see pages 48-49, Fisca 
Regulations. 
Whenever official travel is interrupted for the purpose of taking leave, the day and hour of 
beginning such leave should be stated, and also the day and hour of resuming official work. 
If official work is resumed at a point other than that at which such leave began, no greater 
charge for subsistence and travel may be allowed than might have been allowed in reaching 
such point from the point at which official work was acquitted. [O. F. B.] 
(To be continued in the April number.) ° 
NEW BOOKS IN LIBRARY. 
American fruits yearbook and directory of nurserymen. 1915. 
American museum of natural history. Bulletin, vol. 33, 1914. 
p. 1-63. Wheeler, W. M., and Mann, W.M_ The ants of Haiti, 
p. 391-493. Leng, Charles, and Mutchler, A. J. A prelimirery list of the Coleoptera of the West Indies as 
recorded to Jan. 1, 1914. 
p. 495-535. Barber, H.G. Insects of Florida, II. Hemiptera. 
Fox, Carroll. Some new Siphonaptera. A further report on some Siphonaptera from the Philippine Islands. The 
taxonomic value of the copulatory organs of the females in the order Siphonaptera. Washington, 1914. 31 p. 
22 pl. (U.S. Public Health Service. Hygienic Laboratory Bulletin 97.) 
