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month regardless of abnormal local temperature changes. The amounts as tabulated include all fuel for cooking and heating and for heating water, and are based on the amount of space to be heated, the character of heating equipment, nature of building, type of construction, local climatic conditions, and the average temperature for a period of 25 years. Each table will show allowances for each building and other purposes for each month and the totals for the entire year. The allowances, except for power purposes, will be cumulative for the entire year or for such period of the year as the building concerned may be occupied. A board of officers will be appointed by the post commander whenever necessary to investigate any apparent inadequacy of the allowances shown on these tables. The proceedings of this board will be forwarded through military channels, with recommendations, to The Adjutant General of the Army. The Inspector General will make a report upon the adequacy or inadequacy of the fuel allowance at each post for each building at the time of his annual inspection.

2. The standard fuel on which the tables of fuel allowances are based is anthracite coal having not more than 10 per cent of ash nor more than 10 per cent of volatile matter. This coal has been taken as standard for the reason of its uniformity of quality and is not to be construed as indicating that it is to be used in preference to any other fuel. In all cases fuel will be selected with regard to its cost and relative quality in the locality where used. The following table gives a tabulation of all common fuels for heating and cooking purposes with their respective per cent equivalents in terms of standard fuel. To convert any of these fuels to standard fuel, multiply the weight or measure by the proper factor indicated in the table; to convert the allowance as expressed in standard fuel to the allowance in the fuel actually in use, divide by the indicated factor.

Table of equivalents for the conversi m of all fuels into terms of pounds of standard fuel.

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1 Coal that does not contain more than 15 per cent of fine material which will pass through a 4-inch mesh screen shall be termed "screened lump."

2 Coal that contains more than 15 per cent and less than 35 per cent of fine material which will pass through a 4-inch mesh screen shall be termed "run-of-mine coal." 3 Coal that contains more than 35 per cent of fine material which will pass through a-inch mesh screen shall be termed "slack coal."

Table of equivalents for the conversion of all fuels into terms of pounds of standard fuel-Continued.

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1 Wood that has been cut six months or more shall be termed "seasoned" wood. 2 Wood that has been cut less than six months shall be termed "green" wood.

The per cent ash and per cent volatile of coals, as shown in the above table, will be taken from the contract and shall determine the classification of the coal throughout the delivery under that contract regardless of the results of analyses made from time to time. Where a contractor does not state the per cent ash and per cent volatile of the coal he proposes to deliver, the quartermaster shall ascertain the mine or mines from which the coal is obtained and report same to the Bureau of Mines, Washington, D. C., with request for statement as to the average per cent ash and per cent volatile content. Such percentages shall determine the classification of the coal throughout the delivery under that contract.

TABLE OF WEIGHTS OF WOOD PER CORD OF 128 CUBIC FEET.

All wood shall be issued or sold by weight, as shown in the following table. Where wood is purchased by the cord, the cost per pound will be found by dividing the cost per cord by the weight per cord of the wood purchased. Where mixed wood is purchased, the per cent of each variety shall be estimated and the weight per cord calculated proportionately.

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Weight per cord of timber of various species-Continued.

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3. Where officers or organizations occupy quarters at a military post for the entire fiscal year, accounting for fuel shall be made at the end of the fiscal year. When officers of organizations transfer from one military post to another during any fiscal year, accounting for fuel shall be made at the time of leaving the post or station. Savings in allowances for fuel will not be carried from one station or post to another, nor from one building to another at the same post. Allowances for a portion of a month will in all cases be determined by dividing the allowance for the month by 30 and multiplying by the number of days the building is actually occupied. An officer responsible for the fuel consumed in a public building, as shown in paragraph 5, if relieved from such responsibility during the fiscal year, will make, at the time of his relief, a succinct explanation covering the conditions surrounding any excess consumption of fuel. The post commander will consider this explanation, bearing in mind the vagaries of the weather and the exigencies of the service, and will report the case, with his recommendations, to the department commander, who will determine whether or not relief from charge for the excess consumption will be granted. All excess consumptions under these provisions, and the action taken, will be reported to the Quartermaster General if, at the end of the fiscal year, an excess consumption should then appear for the building concerned.

4. To determine the rate to be charged for fuel consumed in excess of allowances where more than one type of fuel has been consumed, the rate to be charged will be found by the

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