Title 10, Armed ForcesRelease 119-110
§7838 Settlement of Accounts: Affidavit of Company Commander
Title 10 › Subtitle B — Army › PART IV — SERVICE, SUPPLY, AND PROCUREMENT › CHAPTER 783 — ACCOUNTABILITY AND RESPONSIBILITY › § 7838
Summary
A company commander's sworn statement can be used when settling his clothing and supply accounts to show three things: that records were lost, that shortages happened from an unavoidable accident or loss while on duty that was not his fault, or that the items were properly used. The Secretary of the Army may accept that statement as proof of those facts, alone or with other evidence, if he thinks it is fair.
Full Legal Text
Title 10, §7838
Armed Forces, Source: USLM XML via OLRC
In 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 clothing 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.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Revised sectionSource (U.S. Code)Source (Statutes at Large) 483810:1302.R.S. 225 (less 1st sentence); added Feb. 27, 1877, ch. 69 (3d par.), 19 Stat. 241. The word “anything” is substituted for the words “any matter or circumstance”. The words “properly used” are substituted for the words “legally used and appropriated”. The words “of the case” are omitted as surplusage.
Editorial Notes
Amendments
2018—Pub. L. 115–232 renumbered section 4838 of this title as this section.
Statutory Notes and Related Subsidiaries
Effective Date
of 2018 AmendmentAmendment by Pub. L. 115–232 effective Feb. 1, 2019, with provision for the coordination of
Amendments
and special rule for certain redesignations, see section 800 of Pub. L. 115–232, set out as a note preceding section 3001 of this title.
Reference
Citations & Metadata
Citation
10 U.S.C. § 7838
Title 10, Armed Forces
Last Updated
Sep 22, 2026
Release point: 119-110