How to Salute?
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The salute is a military greeting. Personnel in uniform are required to salute on all military occasions and when initiating or returning the salutes of certain other personnel.

Picture Source: USMCWR recruitment brochure, 1943Picture Source: WAC recruitment brochure, Facts you want to know about the WAC, 1943Picture Source: Ensign Emma D. Shelton, USNR(W) ca. 1943, National Archives

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History of Salutes
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The use of military salutes probably originated in prerecorded history. In antiquity, an armed warrior raised his right hand when meeting another member to show that he held no weapons and that it was a friendly meeting. 
During the Age of Chivalry, it was customary that friendly knights raised their visor and exposed their face to the view of others as gesture of goodwill. This was always done with the right hand (the usual sword hand) by removing it from the vicinity of the weapon. This historical practice is drawn correctly in the many famous artistic works of Harold R. Foster's Prince Valiant. Even gentlemen in later times threw back their long capes by raising the right arm. With this gesture, they disclosed that their hand was not on their sword or dagger, which was often carried under the cloaks. 
 
 

Rendering the salute has varied through the ages, but it was always meant as sign of friendship and was given willingly.

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Women and Salutes
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Women in uniform had to follow strictly the usual military rules for saluting.

An exception was made indoors, where military men were usually required to remove their hat but women were expected to remain covered. 

The established customary wear of hats by women within buildings, such as at church and public gatherings, was followed by the military as in civilian life. In these cases, the woman's hat was considered part of her dress and was not taken off. (However, the hat was removed at work, in classrooms, etc.) 

...... Pi cture Source: Winnie the WAC by Vic Herman, 1945
Do you miss men since you're in the Army, Thelma?
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Picture Source: Up came a Ripple by Dorothea J. Byerle, 1945 ..... Whereas male Army Officers were addressed as "Sir", female Army officers  were addressed as "Ma'am".

The Navy did not allow either “Ma’am” or “Sir” in addressing female officers, but instead permitted, "Good morning (afternoon/evening ...), Miss ...", or if the name was unknown, the rank was used instead of the name. 

However, In the Women's Reserve of the Coast Guard the use of "Sir" as a salutation for women officers was used whenever the name of the woman officer was unknown. 

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Execution of the Hand Salute
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The Army Way
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"To execute the hand salute correctly, raise the right hand smartly until the tip of the forefinger touches the lower part of the headdress or forehead above and slightly to the right of the right eye, thumb and fingers extended and joined, palm to the left, arm horizontal, forearm inclined at a 45 degree angle°, hand and wrist straight.

At the same time, turn the head toward the person saluted. To complete the salute, drop the arm to its normal position by the side in one motion, at the same time turning the head and eyes to the front." 

(The Officer's Guide, The Military Service Publishing Co., 1943, p.352).

....... Picture Source: Ladies in Uniform by Magaret Sprague, 1943
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The Navy Way
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Picture Source: Ladies in Uniform by Magaret Sprague, 1943 ... "The salute should be firm and deliberate. The arm should be brought up smartly. 
Women are expected to bring their upper arm up even with the shoulder, but slightly forward. Keep the elbow up. Keep the forearm straight from fingertips to elbow. 
The fingertips should touch the hat-brim, fingers held close together and the thumb held firmly against the forefinger. The palm should face the deck. 
The person giving the salute should be able to see the entire palm and the person receiving the salute none. Look straight at the person being saluted and smile. Bring the hand down from the salute smartly and in a straight line." 
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(Guide Right - A Handbook for WAVES and SPARS by Mary Virginia Harris, Lieutenant, U.S.N.R, the Macmillan Company, 1944)
 
 
 

Rendering the Salute in General

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Those entitled to the salute are commissioned and warrant officers of the US Army, Navy, Marine Corps, Coast Guard and Public Health Service, when in uniform, as well as enlisted recipients of the Medal of Honor. This included women in the various services. During World War II, it was also proper to salute uniformed officers of other Allied countries, such as those serving within the United Nations. 
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Before the instant arrives to render a salute, stand or walk erectly with your head up, chin in, and tighten the stomach to prevent a slovenly appearance. If a person is running, one must come to a walk before saluting. 

Enlisted personnel or officers junior in rank must anticipate and execute the salute first, hold their saluting position smartly until the salute is returned, and then quickly lower the saluting arm. 

.... Picture Source: Good soldiers ...the WAC, WAC recruitment brochure, 1944
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Picture Source: WWII WAVES recruitment poster ..... If you are an officer and return the salute of an enlisted person, execute the raising and lowering of the salute in the cadence of marching, ONE, TWO. The salute must never be returned in a casual or unthinking manner, but always as a conscious greeting of respect. 

The Naval Salute requires a vocal greeting with the hand salute. The Army salute was often accompanied by a vocal greeting, such as “Good afternoon, Ma’am/Sir”or could vary by required custom within certain units. For example, paratroopers would salute with the words, “Airborne, Sir!” or “All the Way, Sir!”

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The salute is rendered within saluting distance (distance within which recognition is assured). The salute is begun when about six paces from the person or colors saluted or, in case the approach is outside that distance, six paces from the point of nearest approach. 

Except in formation, when a salute is prescribed the individual either faces toward the person or colors saluted or turns the head so as to observe the person or color saluted.

..... Picture Source: One Woman's Army by Charity Adams Earley, 1989
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Where the Salute is rendered
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Army
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1. Outdoors, enlisted personnel is required to render the salute to commissioned officers, except in combat or under certain field conditions, because saluting could expose superiors to sniper fire. Saluting was also not required under many working circumstances where operations would be endangered by saluting practices (refueling aircraft, etc.)
2. Indoors, salutes are not exchanged except when reporting to a superior officer. "Indoors" means within any building or room within a building.
3. A group of enlisted personnel within the confines of military posts, camps, or stations and not in formation, on the approach of an officer, is called to attention by the first person noticing him; if in formation, by the one in charge. If outdoors and not in formation, they all salute; in formation, the salute is rendered by the enlisted person in charge. 
4. Drivers of vehicles salute only when the vehicle is stopped in a non-combat setting. 
5. The salute had to be rendered to the colors (American flag) when the National Anthem is played. 
6.When Passing or being passed by the National colors (American flag), salutes are automatically rendered. 
Navy / Coast Guard
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1. On the street.
2. Within military areas or Naval yards on first meeting each day of senior officers with whom you are closely associated  Because these are working areas, like the Army practice, saluting was dispensed with otherwise because it interfered with operations.
3. When the National Anthem is played and male personnel have hats on. 
4. At Colors from the first note of bugle to last note, even if the American flag is out of sight. 
5. When the American Flag passes, carried in procession or parade (but not when the flag is carried by large groups of civilians as a patriotic gesture, such as troops of boy or girl scouts each carrying a small flag. 
6. Always return all salutes, even if improperly given, or if rendered by civilians. 
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Where the Salute is not rendered
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Army
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1. Enlisted personnel in ranks and not at attention comes to attention when addressed by an officer (but don't render a salute). 
2.Details (and individuals) at work do not salute. The officer or noncommissioned officer in charge, if not actively engaged at the time, salutes or acknowledges salutes for the entire detail. 
3. In churches, theatres, or places of public assemblage, or in a public conveyance, salutes are not exchanged. 
4. When on the march, in combat, or under simulated campaign conditions. 
5. The driver of a vehicle in motion is not required to salute. 
6. When actively engaged at sports and athletic activities. 
7. When carrying required articles with both hands, or when otherwise so occupied with required military duties as to make saluting impracticable.
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Navy / Coast Guard
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1.When male personnel would not be covered, as in offices and restaurants, and when out of uniform. 
2. In a church. 
3. In any crowded area, such as a theater foyer or hotel lobby. 
4. On busses, streetcars, trains. 
5. Within most railroad stations (but if a station platform is not crowded, a salute should be rendered as a greeting to a senior). 
6. In a wardroom or Mess. 
7. While actively engaged in recreation and sports. 
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Most Frequently Observed Errors
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*. failing to hold the position of the salute until it is returned
*. failure to look at the person or color saluted
*. failure to assume the position of attention while saluting
*. failure to have the thumb and fingers extended and joined
*. a bent wrist (the hand and the wrist should be in the same plane)
*. turning out of the palm of hand 
*. failure to have the upper arm horizontal
*. saluting with a cigarette in the right hand or in the mouth
*. saluting with the left hand in a pocket
*. returning a salute in a casual or perfunctory manner
*. failure to come down from the salute smartly and in a direct line - not in a curve
.... Picture Source: Up came a Ripple by Dorothea J. Byerle, 1945
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Additional information with nice illustrations can be found at
www.hardscrabblefarm.com
under the following link:
"When to Salute" and "How Not to Salute"
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Literature
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The Officer's Guide,
The Military Service Publishing Co., 1943
The Navy Officer's Guide
by Arthur A Ageton,
Commander , U.S. Navy, Whittlesey House McGraw-Hill Book Company (1943)
Guide Right - A Handbook for WAVES and SPARS
by Mary Vriginia Harris, Lieutenant, USNR, Macmillan Company (1944)
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WWII Movies
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For those who would like to have vivid examples in motion, I recommend the following WWII movies about American servicewomen.



WAVES

SPARS

NNNC

NNC
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ANC

ANC

WAC
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