28 REPORT OF COMMISSIONER OF FISH AND FISHERIES. [26] 
METHOD OF INVESTIGATION. 
The Sections B and C should be inquired into with much care and 
reported on very fully. 
A. PB.P END Exe. 
INSTRUCTIONS FOR MAKING OUT ACCOUNTS. 
It is desirable, in order to avoid confusion in and rejectment of ac- 
counts, that the following suggestions be adhered to: 
1. Vouchers must be signed in ink, and by the person in whose name 
the account is made—not “per” any agent or clerk—and the amount 
expressed both in writing and figures. 
2. In the case of partnerships, the name of the firm, nothing more, 
should be signed by one of its members. - 
3. When an account is made out in the name of an incorporated com- 
pany it should be signed by one of its officers with his official character 
in the company appended. 
4. Signatures by mark must be witnessed. If John Smith has a bill 
and he is unable to write his name, it should be written for him, and 
then he should place his mark—thus: John + Smith, his mark. Wit- 
ness: David O’Neill. 
5. Accounts for traveling expenses should give the places of depart- 
ure and destination, supported by subvouchers, such as hotel bills, &c. 
Each day’s expenses should be mentioned under its date. 
6. Hotel bills should give the dates of arrival and departure and the 
rate per day. Thus a person arriving before breakfast June 20, and 
leaving after dinner June 24, will have been at the hotel four and a half 
days, which, at $3 per day, would amount to $13.50, and should so ex- 
press it in the account. 
7. Laundry bills and baths will not be allowed. 
8. Vouchers for supplies must be in detail, showing the nature, quan- 
tities, and rate, as well as the amount, namely : 5 pounds nails, at 5 cents, 
25 cts. 
9. Accounts for service must give the dates, stating whether inclusive 
or not, on which such service was performed, and the rate of pay, thus: 
A man employed from June 28 to July 10, inclusive, would have served 
13 days, which, at $1.50 per day, would amount to $19.50. 
10. Accounts involving subvouchers, some or all of which, for good 
reasons, cannot be furnished, must be signed by the party, and then 
taken to a notary public or justice of the peace and sworn to as being 
correct and for the purpose indicated. ' 
The seal of the officer before whom an account is sworn should be 
affixed. 
