274 from an enlisted member may be deducted from his pay on final statement, or from his savings on his clothing allowance. (d) If he considers it in the best interest of the United States^ the Secretary may have remitted or cancelled any part of an enlistea member's indebtedness to the United States or any of its instrumentalities remaining unpaid before, or at the time of, that member's honorable discharge. (e) The amount of any damage, or cost of repairs, to arms or equipment caused by the abuse or negligence of a member of the Army who had the care of, or was using, the property when it was damaged shall be deducted from his pay. (f) If, upon final settlement of the accounts of a commissioned; officer of the Army charged with the issue of an article of military supply, there is a deficiency of that article, or if an article of military supply with whose issue a commissioned officer is charged is damaged, the value of the lost article or the amount of the damage shall be charged against the officer and deducted from his monthly pay, unless he shows to the satisfaction of the Secretary, by one or more affidavits setting forth the circumstances, that he was not at fault. (g) An amount due the United States from an officer of the Army for rations bought on credit, and for articles bought on credit under section 4621(a)(1) of this title, shall be deducted from the next pay due that officer after the sale is reported. §4838.
Settlement of accounts: affidavit of company commander I n the settlement of the accounts of the commanding officer of a company for clothing and other military supplies, his affidavit may be received to show— (1) that vouchers or company books were lost; (2) anything tending to prove that any apparent deficiency of those articles was caused by unavoidable accident, or by loss in actual service without his fault; or (3) that all or part of the clotiiing and supplies was properly used. The affidavit may be used as evidence of the facts set forth, with or without other evidence, as determined by the Secretary of the Army to be just and proper under the circumstances. § 4839. Settlement of accounts: o a t h s The Secretary of the Army may detail any employee of the Department of the Army to administer oaths required by law in the settlement of an officer's accounts for clothing and other military supplies. An oath administered under this section shall be without expense to the person to whom it is administered. § 4840. Final settlement of officer's accounts Before final payment upon discharge may be made to an officer o f the Army who has been accountable or responsible for public property, he must obtain a certificate of nonindebtedness to the United States from each officer to whom he was accountable or responsible for property. H e must also make an affidavit^ certified by his comT-