Section 25
SEC. 25. Every disbursing officer is responsible to the Insular , Government under his bond for payments made by him, whether such payments are made by direction of his superior officers or not, and the fact of such direction will not relieve him of responsibility. A disbursing officer, in determining the legality of expenditures,! must act independently of the head of his Bureau or Office, and at, his own peril, but the disbursing officer may protect himself as provided in section thirty-one.