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a superior officer, in which reference is made to still higher authority as authorizing the same, the order of the immediate officer is not sufficient: copies of all the orders authorizing the expenditure are required. 

V. In cases of reimbursement to officers and agents for necessary and authorized expenditures made by them in the discharge of their duties, sub-vouchers are required. If they cannot be produced, then the officer or agent to whom payment is made should, by his certificate or affidavit, as the case may require, show that it was impracticable to procure the same. 

O O. HOWARD
Major General, Commissioner

Official:
Henry M Whittelsey
Bvt. Brig.-Gen, C. Q. M.