FISCAL MANAGEMENT DECISIONS. 127 



being used for necessary fire- fighting, trail, or official business," and 

 as an incident to such use, and the amount of loss or damage. (21 

 Comp. Dec, 250.) 



Employees of the Forest Service who are required by the terms of 

 their contract of employment to furnish horses, wagons, etc., as part 

 of their equipment, are not entitled to reimbursement for such prop- 

 erty lost, damaged, or destroyed while being used on official business 

 of the Forest Service. (Mss. Decision of Comptroller, Aug. 5, 1914.) 



If horses, or other articles of equipment, are hired from an em- 

 ployee, of the Forest Service, not in his capacity as an employee but 

 as an owner, such owner is entitled to reimbursement under the pro- 

 visions of the law as is an owner who is not an employee of the Forest 

 Service. In such case there must be a bona fide contract of hiring, 

 the cost of which is to be charged against the same appropriation 

 available for hiring from outside parties on the same project, and 

 an agreement for hire should not be made by the same person acting 

 as agent for the Government and as owner. (Mss. Decision of Comp- 

 troller, Sept. 16, 1914.) 



Transportation of personal effects. 



A regulation made by the Secretary of Agriculture pursuant to or 

 in execution of the act of March 4, 1911, relating to the transfer by 

 officers and employees of effects and personal property used in official 

 work, can not be changed by a waiver or exception thereto, but only 

 by an Executive modification of the old regulation, which makes a 

 new regulation thereafter. (21 Comp. Dec, 482.) 



Operating motor-driven vehicles. 



The forest officers may be reimbursed for the actual cost of operat- 

 ing motor-driven vehicles, provided such allowances are not in excess 

 of actual cost of operation to the owner. (Decision of Comptroller, 

 dated June 13, 1914.) 



A claim submitted by a forest officer for expenditures made by him 

 for repairs to his own motor cycle, the rent of another machine while 

 his own was being repaired, and the furnishing of gasoline, etc., can 

 not be allowed where such officer had agreed to furnish a motor cycle 

 and gasoline for his official use and nothing was said regarding re- 

 pairs to the machine. (2 Sol. Op., 1061.) 



The State of South Dakota is without authority to require a license 

 for the operation of a motor cycle owned by the Government and 

 used by a forest officer in his official capacity. (Sol. Op., dated May 

 16, 1914.) 



