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As it is undoubtedly true that these receipts and expenditures will be made the subject of rigid investigation in the future, care must be taken that all accounts shall be clear and complete and for proper service. Very respectfully,

W. V. RICHARDS, Assistant Adjutant-General.

HEADQUARTERS DIVISION OF CUBA,
Habana, February 11, 1899.

THE SECRETARY OF FINANCE, Habana, Cuba. SIR: The military governor is desirous that your department should, as soon as possible, extend its influence and resume its functions in all parts of the island. Under the abnormal conditions which now obtain in Cuba, and by which all authority is temporarily vested in the military governor, he believes that the orders necessary for the guidance of your subordinates, in carrying out any general line of policy, should issue in due form from this office, and be published in the Official Gazette. In this way there can arise no clash of authority due to a divided responsibility.

He desires, therefore, that all orders relating to the general conduct of affairs in your department be submitted to him for approval and publication. Orders so issued will be binding both upon the civil and the military authorities, and the possibility of conflict avoided.

If any such orders have already been issued, he desires that they be sent to this office for publication by his direction to insure respect by the military authorities now controlling affairs in the provinces.

Very respectfully,

ADNA R. CHAFFEE, Major-General of Volunteers, Chief of Staff. (Similar letters to secretary of state and government, secretary of justice and public instruction, secretary of agriculture, commerce, industries, and public works.)

HEADQUARTERS DIVISION OF CUBA,
Habana, February 21, 1899.

Dr. DOMINGO MENDEZ CAPOTE,

Secretary of State and Government, Habana, Cuba.

SIR: The military governor directs that, in order more speedily to establish a system of civil government in the island of Cuba, the administration of the several departments be put into operation as soon as practicable, each under the direction of its appropriate secretary.

This order will not, however, relax the military control announced in the proclamation of January 1, 1899: (Commanding generals of military departments, within their respective limits, will continue to exercise supervision of all matters pertaining to the government of Cuba, not specially excepted from their jurisdiction. They are charged with the duty of examining into and reporting upon the administration of civil offices within their departments. Immediate report will be made of any case of maladministration, or want of proper qualification of any public officer, for the performance of the duties of his position.

Copies of all official communications between the several branches of the civil government and their representatives in the provinces will be sent to the commanding generals of military departments.

Very respectfully,

ADNA R. CHAFFEE, Major-General of Volunteers, Chief of Staff.

(Similar letters to other secretaries and all department commanders (7) in the division.)

HEADQUARTERS DIVISION of Cuba,

Habana, April 11, 1899.

COMMANDING GENERALS,

Departments of Habana, Province of Habana,

Matanzas, Pinar del Rio, Puerto Principe, and Santiago.

(Copy of indorsement in full to commanding general, Santa Clara.)

SIR: The division commander instructs me to furnish you the following extract copy from an indorsement upon a recent communication, for your information and guidance.

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In the supervision of government affairs reserved to generals commanding military departments (see letter from these headquarters, dated February 21, 1899), it is competent for any department commander to suspend from office any civil official who, in his judgment, may be guilty of maladministration or neglect of duty, making immediate report of his action.

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ORDERS, MODIFICATIONS, AND CHANGES IN EXISTING LAWS.

HEADQUARTERS DIVISION OF CUBA,
Habana, January 5, 1899.

It is ordered by the military governor of Cuba that the decrees relative to passports, which were in force January 1, 1899, the date of the establishment of military government by the United States over the island, are hereby rescinded, and such passports will no longer be required.

ADNA R. CHAFFEE,

Major-General of Volunteers, Chief of Staff.

HEADQUARTERS DIVISION OF Cuba,

Habana, January 11, 1899.

In pursuance of the authority vested in him by the President of the United States, and in order to secure a better organization of the civil service in the island of Cuba, the military governor orders that hereafter the civil government shall be administered by four departments, each under the charge of its appropriate secretary, as follows:

First. The department of state and government;

Second. The department of finance;

Third. The department of justice and public instruction;
Fourth. The department of agriculture, commerce, industries, and public works.
Public records and property will be transferred and rearranged accordingly.
ADNA R. CHAFFEE,

Major-General of Volunteers, Chief of Staff.

HEADQUARTERS DIVISION OF CUBA,
Habana, February 10, 1899.

The military governor of Cuba directs that all taxes due, under Spanish laws in force on this island, and unpaid on January 1, 1899, be remitted. Taxes collected on railway passengers and freight prior to that date, and not heretofore deposited with the Government, will be paid at once into the treasury of the island.

ADNA R. CHAFFEE, Major-General of Volunteers, Chief of Staff.

HEADQUARTERS DIVISION of Cuba, Habana, February 24, 1899. Upon the recommendation of the Secretary of State and Government, and with the object of perfecting the organization of the Department, created by the order of January 11, 1899, and of insuring a more economical administration of the Government, the military governor directs that

I. The office of president of the council of secretaries and the department of general government are hereby abolished.

II. The department of state and government will be divided into three sections: 1. A section, which shall be known as the section of state, will have charge of all matters relating to the consular and diplomatic service and foreign affairs.

2. A section, which shall be known as the section of government, will have charge of matters relating to municipal affairs, so far as these are connected with the general government of the island; sanitation, cemeteries, statistics, penal establishments, and charitable institutions.

3. A section, which shall be known as the section of general government, will be under the immediate direction of the assistant secretary, and will have charge of correspondence; preparation of such matters as require approval of the chief executive; officers and employees of the provinces, so far as these are connected with the general government of the island; matters relating to newspapers; censorship of theatrical performances; public libraries; archives; elections, and miscellaneous

matters.

III. The minutes and records of the sessions of the former council of secretaries, and the archives of the former department of general government, will be transferred to the archives of the section of general government.

IV. Matters of business, pending in any office abolished by this order, will be considered in their appropriate sections as hereby created, or in that department of the government which has jurisdiction in the case.

V. The administration of the department of state and government will be conducted under the laws in force on the 31st day of December, 1898, so far as these may be compatible with the existing government, until the same shall have been modified by competent authority.

ADNA R. CHAFFEE, Major-General of Volunteers, Chief of Staff.

HEADQUARTERS DIVISION Of Cuba,
Habana, February 24, 1899.

On the recommendation of his secretaries, the military governor directs as follows: I. The provincial deputations of the island of Cuba are hereby abolished.

II. Pending the reorganization of provincial administration, all matters of business which have heretofore been under the jurisdiction of provincial deputations, or which may now be pending before the same, will be submitted to and acted upon by civil governors of provinces.

III. The secretary of state and government is charged with the execution of the provisions of the preceding paragraphs.

ADNA R. CHAFFEE, Major-General of Volunteers, Chief of Staff.

HEADQUARTERS DIVISION of Cuba,
Habana, March 4, 1899.

On the recommendation of the secretary of justice and public instruction, the military governor of Cuba directs the publication of the following order:

The decree, dated July 19, 1898, issued by Captain-General Ramón Blanco, then Governor-General of Cuba, is hereby revoked. The jurisdiction of the audiencias of Matanzas and Puerto Príncipe will hereafter be limited to that which, under the law, was appropriate to each, prior to the publication of the above-mentioned decree.

ADNA R. CHAFFEE, Major-General of Volunteers, Chief of Staff.

HEADQUARTERS DIVISION of Cuba,
Habana, March 4, 1899.

The military governor of Cuba directs the publication of the following order: The capitation tax at all Cuban ports is abolished, to take effect on and after

March 1, 1899.

ADNA R. CHAFFEE, Major-General of Volunteers, Chief of Staff.

HEADQUARTERS DIVISION OF CUBA,
Habana, March 14, 1899.

The military governor of Cuba directs the publication of the following order: 1. The auditor of the island of Cuba will have charge of the examination and scrutiny of all accounts arising from the disbursement of funds obtained from the customs receipts in the island of Cuba, except those now audited by the auditor of the custom service.

2. He will prescribe the forms of keeping and rendering all public accounts arising from the disbursement of said funds, and all officers disbursing the same, or any part thereof, shall make due return to him as herein prescribed.

3. As soon as possible after receiving any account or return the auditor will cause it to be examined in his office, and he is authorized and directed to notify disbursing officers of all errors or irregularities in their accounts, and when so notified, disbursing officers will take immediate steps to correct such errors or irregularities.

4. Whenever the errors have been corrected, or payment has been made for deficient articles, and the action of the auditor is sustained or modified by the military governor, a return will be regarded as settled and the officer who rendered it will be notified accordingly.

5. If the necessary corrections in a return be not made within two months from the date of notification by the auditor the facts will be reported to the chief of staff of the Division of Cuba.

6. Balances which may, from time to time, be certified by the auditor, upon settlement of public accounts, shall be final and conclusive upon the executive branch of the government; except that any person whose accounts may have been settled, the head of a department, or of any establishment not under the jurisdiction of a department, to which the account pertains, may, on presentation of new evidence, obtain a revision of the said account by the military governor, whose decision upon such revision shall be final and conclusive upon the executive branch of the government. 7. The auditor will preserve, with their vouchers and certificates, all accounts that have been finally adjusted. He will also superintend the recovery of all debts finally certified by him to be due to the government.

8. The auditor of the finance department will, under the regulations prescribed in this order, and concurrently with the auditor of the island, examine and scrutinize all accounts and returns rendered by civilian officers of the military government of Cuba. 9. The head of a department to which accounts pertain will cause each account current or property return, with accompanying papers, to be examined and transmitted to the auditor of the finance department within twenty days from the date on which such account was received at his office. When a suspension or disallowance is made the department will notify the accountable officer, that he may have an opportunity to submit explanations.

10. All officers requiring funds will submit to the chief of staff of the division approved estimates of the same, which shall state the purposes for which the funds are to be used. These estimates should be submitted not later than the twentieth day of the month preceding that for which the estimates are made. Special requisitions will be made for sums needed for unforeseen contingencies.

11. All transfers of funds or property will be accompanied by invoices and receipts in duplicate, but no transfer of funds shall be made, except on the order of the head of an executive department, or, in case of a United States Army officer, on the order of his proper superior officer.

12. The use of funds for purposes other than those for which specifically appropriated is prohibited. Heads of departments, in notifying officers of remittances, will inform them of the amount remitted under each head of appropriation.

13. Funds in the personal possession of a disbursing officer are so kept at his own risk.

14. No officer disbursing money or directing its disbursement shall be concerned individually, directly or indirectly, in the purchase or sale of any articles intended for, used by, or pertaining to the public service.

15. No officer, or clerk of a disbursing officer, shall be interested in the purchase of any employee's certificate of pay due, or any other claim against the government. 16. Officers will not purchase supplies for the government from any other person in its service, nor contract with any such person to furnish supplies or service to the government, or make any government purchase or contract, in which such person shall be permitted to share or receive benefit.

17. Accounts current will be rendered monthly and will be made in duplicate, each accompanied by the proper abstracts and vouchers, one copy will be forwarded to the auditor of the island, the other will be retained by the officer. Should the disbursing officer be a civilian, under the military government of Cuba, the accounts will be made in triplicate, two being sent to the head of the department under whose direction the disbursement is made and one retained by the officer. On receipt of these the head of such department will immediately transmit one of the accounts to the auditor of the island.

18. Accounts current must be made out in time to reach the auditor not later than the twentieth of the month following that covered by the account.

19. With the accounts will be forwarded all orders and other papers upon which the accountable officer relies to relieve himself from responsibility, including abstracts of purchases made during the month.

20. All disbursements must be covered by vouchers, in duplicate, accompanied by duplicate itemized and receipted bills.

21. When an officer is relieved from duty, he will certify outstanding debts, if any. to his successor, and transmit a list of the same to the head of his department. Unless otherwise ordered, he will turn over to his successor all public money, property, books, and papers pertaining to the service from which he is relieved.

22. The correctness of the facts stated on a voucher and the justness of the account must be certified by the officer.

23. The giving or taking of receipts in blank for public money is prohibited. 24. Vouchers for funds disbursed will, before being signed by a public creditor, be made out in full, with the place of payment and name of paying officer entered in the receipt, and the exact amount of money clearly stated in the receipt.

25. The signature to a receipt and the name of the person entered at the head of an account must be literally alike. When a signature is not written by the hand of the party, it must be witnessed by an officer of the government when practicable. 26. An officer will have credit for an expenditure of money made in obedience to an order by competent authority, which order must be in writing. If the expenditure be disallowed it will be charged to the officer who ordered it.

27. If payment be made on a certificate of any officer as to fact and afterwards disallowed for error of fact in the certificate, it will pass to the credit of the disbursing officer and be charged to the officer who gave the certificate.

28. Returns of all property purchased with funds derived from the customs service will be made quarterly.

29. Officers responsible for public property of any description are charged with its preservation from loss or damage. Every officer accountable for public property will keep himself accurately informed by personal examination of the quantity and condition of the property on hand and will be held strictly responsible that it is accurately reported on his return. At each transfer of such property, both the invoicing and receipting officer will attend in person, and each will satisfy himself by personal examination that all property invoiced is on hand and in condition as stated in the invoice.

30. Property worn out in the service will not be destroyed, but will be kept for the action of an inspector detailed by the commander of a military department. The accountable officer will submit an inventory thereof and ask for an inspector's action, for which application should be made to the headquarters of the department in which the officer is serving, and the property will be disposed of as ordered by him. If sold at auction, the money received therefor will be turned in to the credit of the treasurer of the customs service.

31. Accounts current for January and February will be forwarded with the least practicable delay.

32. Property returns will be rendered to cover the first quarter of his calendar year.

33. All accounts and returns will be made out on forms furnished by the auditor of the island, who will supply the same on application.

34. All decrees, orders, or laws, or parts thereof, in conflict with the provisions of this order, are hereby revoked.

ADNA R. CHAFFEE, Major-General of Volunteers, Chief of Staff.

HEADQUARTERS DIVISION of Cuba,
Habana, March 21, 1899.

On the recommendation of the secretary of state and government, the military governor of Cuba directs the publication of the following order:

I. The prosecution of all claims against municipalities or provincial deputations will be suspended, until the method of their adjustment shall be determined, after the reorganization of said corporations.

II. Judges will not take cognizance of suits involving claims against provincial deputations or municipalities, for liabilities incurred prior to December 31, 1898, and suits already instituted to establish such claims will be suspended.

ADNA R. CHAFFEE, Major-General of Volunteers, Chief of Staff.

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