11 



7. Telephone charges .should be entered according to date and 

 places between which the telephone was used. 

 8. Charges for single meals obtained at restaurants, or on dining 

 cars enroute, musi be noted as follows: 



Jan. 11. To dinner enroute, 1*. li. 11. diner 



4417, |0 90 



No receipt need be taken. 



9. Hotel charges should always be accounted for by receipt (Form 

 7) or receipted bill on hotel bill head. 



10. Do not fail to itemize fully each expenditure for which no 

 itemized receipt has been taken. The terms "incidentals,'' '^mis- 

 cellaneous," and the like, are not to be used. 



11. In the case of surveys, hauling and boarding may be placed on 

 l)ay roll (see Form 27 ) together with service. Separate receii>ts must 

 be furnished for all other expenses incurred in the survey. 



12. All ex})enses other than for traveling, those incident thereto, 

 and for surveying, amounting to more than ten dollars require a sep- 

 arate vouclier, in which case there must be submitted a receipted, 

 itemized bill, on individual bill head, or on Form 7, which will be at- 

 tju'lied to a voucher witli the following entry: 



Jan. 17. To amount i)aid as i)er recei])ted bill 



attached hereto |15 85 



The voucher must be signed by the individual furnishing the sup- 

 ])lies. 



13. Pay rolls, receipts and receipted bills of all kinds must be 

 stamped ''lleceived-Oorrect-Approved,'- and countersigned by the for- 

 ester on tlie line provided for signature under the above words. This, 

 of course, implies that each item has been received and approved and 

 the charges found to be correct. 



14. Where an}^ expense is accounted for by the piece, pound, yard, 

 bushel, hundred, etc., the entr}^ should be as follows : 



12 Meals, at 20 cents, .f2 40 



15 lbs. butter at :{0 cents 4 50 



2 dozen hniterns at f2M 4 00 



15. ^Copies of all bills, receij)ts, ])ayrolls, el^c., must be kept in oflfice 

 of each forester, and ])ro])erly filed. 



10. AVhenever possible, jjay expenses by check, indicating clearly 

 on the stub the items for which the check is drawn. 



17. No j)erson in the employ of the Department has any authority 

 or legal right to sign another })erson's name for any ])urpose what- 

 evei*. The peison Avho is to receive the money must sign his own 

 name and if unable to do so, must make his mark in the usual way. 

 The mark must l)e accom])anied by the signature- of a witness. 



The form of signal ure is as follows: 

 his 



John X Smith. AVitness: Charles Brown, 

 mark 



IS. The general rule of Cully itemized bills ])revails, and every em- 

 ploye must take notice. Follow the ])i'actice of getting, whenever 

 l)ossible. bills itemized on the ])rinted bill heads of the person to 

 whom the money is paid. 



19. Be sure to forward all bills and receipts with the voucher to 

 which they are to be attached. 



20. All bills, receipts, pay rolls and vouchers should be forwarded 



