# § 7838. Settlement of accounts: affidavit of company commander
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.
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**Source Credit**: (Aug. 10, 1956, ch. 1041, 70A Stat. 274, § 4838; renumbered § 7838, Pub. L. 115–232, div. A, title VIII, § 808(d), Aug. 13, 2018, 132 Stat. 1839.)
| Revised section | Source (U.S. Code) | Source (Statutes at Large) |
| --- | --- | --- |
| 4838 | 10:1302. | 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— renumbered as this section.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2018 Amendment
Amendment by effective , with provision for the coordination of amendments and special rule for certain redesignations, see , set out as a note preceding .