In the settlement of the accounts of the commanding officer of a squadron for clothing and other military supplies, his affidavit may be received to show—
(1) that vouchers or squadron 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.
(Aug. 10, 1956, ch. 1041, 70A Stat. 595.)