SUNDAYS AND HOLIDAYS-Con. Leaves of absence-Continued.
Salary and leave computations-Con. Failure to report for administratively required duty-Continued. without pay-regardless of the basis of compensation or whether he is subject to holiday pay statute of June 29, 1938- on such a holiday, or, if employee should arbitrarily absent himself on that day, to deduct one day's pay as a disciplinary measure.. Employees of Govt. Printing Office, including per diem, per hour, and piecework employees subject to holiday pay statute of June 29, 1938, who were in an annual or sick leave status for a period including Monday, Feb. 23, 1942-a holiday in Dist. of Col.-and who did not receive notice of administrative order that such holiday would be a work day should be paid for that day, without charge to leave of any kind. Employees of Govt. Printing Office, including per diem, per hour, and piecework employees subject to holiday pay statute of June 29, 1938, who were officially notified to work on Monday, Feb. 23, 1942-a holiday in Dist. of Col.-but who were ill on such holiday and re- ported such fact as soon as possible should be excused from working and paid their regular compensa- tion for that day, without charge to leave of any kind, if it be admin- istratively determined that they were actually not able to work on that day. Status of Monday following holiday falling on Sunday- Feb. 23, 1942, the Monday following George Washing- ton's Birthday, which fell on Sun- day, was a holiday in Dist. of Col. under act of Mar. 3, 1901, as amended, and Exec. Order 1076 of May 22, 1909, within meaning of act of Mar. 2, 1940, excluding holidays from days to be charged against annual and sick leave provided for in leave acts of Mar. 14, 1936......................
Salary and leave computations: Failure to report for administratively
Employees of Govt. Printing Office, including per diem, per hour, and piecework employees subject to holiday pay statute of June 29, 1938, who were in an annual or sick leave status for a period including Monday, Feb. 23, 1942-a holiday in Dist. of Col.-and who did not
SUNDAYS AND HOLIDAYS-Con. Leaves of absence-Continued. Without pay-Continued,
Salary and leave computations-Con. Failure to report for administratively required duty-Continued. receive notice of administrative order that such holiday would be a work day should be paid for that day, without charge to leave of any kind..... Employees of Govt. Printing Office, including per diem, per hour, and piecework employees subject to holiday pay statute of June 29, 1938, who were officially notified to work on Monday, Feb. 23, 1942—a holiday in Dist. of Col.-but who were absent on that day for some personal reason should not be car- ried in a leave without pay status for that day, but whether in a par- ticular case there should be de- ducted one day's pay for failure to work is for administrative deter- mination..
Employees of Govt. Printing Office, including per diem, per hour, and piecework employees subject to holiday pay statute of June 29, 1938, who were officially notified to work on Monday, Feb. 23, 1942- a holiday in Dist. of Col.-but who were ill on such holiday and reported such fact as soon as pos- sible should be excused from working and paid their regular compensation for that day, with- out charge to leave of any kind, if it be administratively determined that they were actually not able to work on that day. Saturdays compensatory time. See Sun- days and Holidays, compensatory time.
Applicability to U. S. in general:
Grant of general power to tax is not to be construed as consent to tax U. S.
In view of general rule of statutory inter- pretation that sovereign is not intended to be bound unless expressly named, any doubt with respect to applicability of tax to property of the United States must be resolved in favor of its inapplicability... See Duties.
TAXES Continued.
Federal-Continued.
mined that procurement by contract- rather than by use of Govt. personnel- of a national list of automobile owners and certain services incident to collec- tion of use tax of $5 imposed on motor vehicles under Sec. 3540 of Internal Revenue Code, as added by Sec. 557 of Revenue Act of 1941, is most economical and expeditious means of effecting col- lection of such tax, the appropriation "Collecting the Internal Revenue" may be considered available for such pur- chases, provided the advertising for bids requirements of Sec. 3709, R. S., are complied with.
Municipal-cost-plus
contract liability.
See Contracts, cost-plus, tax liability. State:
Cost-plus contract liability. See Con- tracts, cost-plus, tax liability. Exemption certificates-non-applicability to gasoline purchases in North Dakota- this office will no longer require tax ex- emption certificates or statements show- ing payment inclusive of tax in connec- tion with purchases of gasoline in North Dakota in view of decision of Supreme Court of the United States in State of Alabama v. King and Boozer, decided Nov. 10, 1941, to the effect that a vendor of supplies to the Federal Govt. is not exempt from a State tax where the legal incidence of the tax is not on the vendee, the North Dakota gasoline tax being such a tax..
Federal payments in lieu of. See Pay- ments, in lieu of taxes.
Purchases in North Dakota:
Legal incidence of North Dakota gaso- line tax must be considered as upon vendor and not vendee since Su- preme Court of North Dakota has so held and the U. S. Supreme Court has held that determination of high- est court in a State is controlling in this question
This office will no longer require tax exemption certificates or statements showing payment inclusive of tax in connection with purchases of gaso- line in North Dakota in view of de- cision of Supreme Court of the United States in State of Alabama v. King and Boozer, decided Nov. 10, 1941, to the effect that a vendor of supplies to the Federal Govt. is not exempt from a State tax where the legal incidence of the tax is not on the vendee, the North Dakota gaso- line tax being such a tax..
Social Security Board may include in its grants under sec. 302 (a) of the Social Security Act to the State of
State-Continued. Sales-Continued.
Federal-aid grants-Continued. California for unemployment com- pensation administration an amount representing the California retail sales tax-the legal incidence of which is upon the vendor-which the Dept. of Employment or other State agency is required to pay in connection with the purchase of sup- plies and equipment the Board finds necessary for the proper administra- tion of the unemployment compen- sation laws of that State. 17 Comp. Gen. 223, modified...
Social Security Board, under authority conferred by sec. 302 (a) of Social Security Act, as amended, may in- clude in grants under said section to a State for unemployment compen- sation administration an amount to cover State sales taxes paid by State agency in purchasing supplies and equipment needed in administra- tion of State unemployment com- pensation laws, irrespective whether "legal incidence" of tax is on vendor or vendee. 17 C. G. 223, overruled. Same rule applies, also, to grants to States for purposes set forth in other titles of Social Security Act and Wagner-Peyser Act. 1119 Government purchases:
Awards inclusive of taxes-where a bid for furnishing supplies to the U. S. is accepted on basis that the purchase price includes all State and local sales taxes imposed directly on the sale and that the contractor will not accept a tax exemption certificate in lieu of the payment of the amount of such taxes, payment must be made without deduction of any amounts representing the taxes...... General applicability:
A State or local sales tax, the legal incidence of which is upon the vendee, is not applicable to a trans action by which the U. S. procures supplies for its governmental pur- poses... Decision of U. S. Supreme Court in Alabama v. King and Boozer, leaves little room for doubt that vendor who sells supplies to U. S. is not exempt from payment of State sales tax upon transaction unless legal incidence of tax is upon vendee.....
Voucher and invoice certifications.. Where a contract for supplies is awarded on basis of including State and local sales taxes in the purchase price without deduction of an amount representing such
Government purchases-Continued. Voucher and invoice certifications- Continued.
taxes, the general certificate for vouchers and invoices prescribed by circular letter A-51607, A-49009, Aug. 15, 1941, 21 Comp. Gen. 1160 may be modified by eliminating therefrom the phrase "and that State or local sales taxes are not included in the amounts billed," provided that, in all cases where the legal incidence of such taxes is upon the vendee, appropriate steps be taken to obtain appro- priate certificates from the dealers in accordance with Gen. Reg. No. 86-Revised
Evidence requirements for payment: Cost-plus contracts-War Dept., in exer- cise of reserved right, may make direct payment to telegraph companies on in- voices for charges incurred by cost-plus- a-fixed-fee contractors in connection with contract work at Government rates, even though telegraph companies fur- nish only certified copies, rather than originals, of transmitted messages and invoices are not certified in manner cus- tomarily required, provided they are certified and verified both by contractor and proper Government agent, and necessary administrative measures are taken to prevent duplicate payments... Foreign messages-effect of foreign regula- tions-while general rule is that claims for telegraphic services, not of a confi- dential nature, must be supported by originals of outgoing messages when presented to Govt. for payment, where messages originate in foreign country in which transmitting company is not per- mitted by its regulations to surrender originals, copies of originals will be ac- cepted in support of vouchers, provided appropriate steps are taken by adminis-
Page TELEGRAMS-Continued.
Cost-plus-contractor messages:
War Dept. cost-plus-a-fixed-fee contrac- tors should be regarded as acting directly in behalf of Federal Govt. in sending telegrams pertaining to the contract work, and, therefore, pay- ment for such telegrams should be made at Govt. rates, whether the cost of the telegrams is paid to contractor by way of reimbursement or whether it is paid directly to telegraph com- pany in accordance with right re- served in contract..
Where cost-plus-a-fixed-fee contractor acts directly in behalf of and as agent for the Govt. pursuant to specific au- thority to pledge the Govt.'s credit for payment of the cost of sending tele- grams pertaining to the contract work, and the telegraph companies are in- formed when messages are filed that payment will be made from Govt. funds, payments made by the Govt. should be at the Govt. rate, but where no such authority has been given the contractor, payment should be made at the commercial rate, whether made by the contractor or directly by the Govt. Prior decisions modified, and payments for prior telegraphic services may be adjusted accordingly. While amendment of cost-plus-a-fixed- fee contract to designate contractor as Government's agent for transmission of telegrams would constitute evidence of intention of parties and is not objec- tionable, such designation would not be controlling upon question of agency since such question is for determina- tion largely upon basis of actions of parties....
trative office to prevent duplicate pay- ment.
General rule-originals of telegraph mes- sages transmitted should be furnished in support of claims for such service. "Original" copy defined-original of a tele- graph message which should be fur- nished in support of a voucher covering payment for such service is the "trans- mission copy," that is, the copy showing the company's notations with respect to the time filed, the number of words paid for, etc., whether such copy be a type- written carbon copy, a "ribbon" copy, or whether it be written in long hand...
Private residences- Continued. Statutory prohibition applicability-Con. Installations required by military neces- sity-where military necessity requires installation of telephones for use for official purposes in quarters assigned as private residences, the occupants of the living quarters to whom the tele- phones installed therein are available also for personal use must be charged under sec. 7 of the act, Aug. 23, 1912, prohibiting expenditure of public funds "for telephone service installed in any private residence or private apart- ment," with actual monthly rental incident to such telephones (including rental of instrument, dial terminal and line mileage), but need not be charged with a pro rata share of the general expenses of maintaining telephone system at the station. 4 C. G. 891, distinguished..........
Use of housing unit rentals-authorization in sec. 201, act of Sept. 9, 1940, to use rentals from certain defense housing projects for management, maintenance, etc., of housing units constitutes such rentals appropriated funds, and, there- fore, prohibition in sec. 7, act of Aug. 23, 1912, against use of appropriated funds for telephones in private residences pre- cludes use of the rentals for telephones in private quarters of management and maintenance personnel at the projects. TENNESSEE VALLEY AUTHORITY: Funds--advances-appropriated moneys- General Accounting Office is not author- ized to issue a certificate of settlement as a basis for direct payment to the Tennessee Valley Authority of the moneys appro- priated to pay the expenses and obliga- tions of the Authority, or to approve the advancement of appropriated moneys for its use except to a disbursing officer on an accountable warrant..
Compensatory. See Sundays and Holidays, compensatory time.
TRANSPORTATION:
See, also, related headings: Mileage; Traveling Expenses: Etc.
Advertising requirements. See Advertising, necessity or non-necessity, transportation service.
Attendants-discharged personnel-appro- priation availability in absence of spe- cific statutory provision therefor, pay- ment of expenses of attendant to accom- pany Navy enlisted man to his home after his discharge on account of physical disability is unauthorized
See, also, Transportation, household effects.
Page TRANSPORTATION-Continued.
Travel by mode other than as directed- employee's right to savings-employee ordered to travel by Govt. vehicle who nevertheless travels by common carrier and claims savings in compensation, per diem, and transportation of baggage. may be reimbursed only for such ex- penses, other than speculative, as Govt. would have sustained had travel been as ordered, and may not be reimbursed for cost of common carrier travel........ Bills of lading: Government-stipulation making com- mercial bill of lading rules, etc., appli- cable-Government liability for freight charges-where shipment by ocean car- rier is on Govt. bill of lading which con- templates payment of freight upon sub- mission of bill of lading properly accom- plished, including certificate of consignee showing receipt at destination, payment of freight is not authorized without showing of delivery or of excusable failure to deliver, notwithstanding provision in bill of lading that, unless otherwise specified, shipment is subject to condi- tions governing shipments on commer- cial bills of lading, one of which condi- tions is that full freight is due upon receipt of goods by shipowner and shall be deemed "irrevocably earned, vessel or goods lost or not lost". Status as contract for transportation as well as receipt for goods. Deceased persons.
mains. Dependents:
First duty station:
Place from which entitled to-Marine Corps Reserve personnel-transporta- tion to which dependents of officers and enlisted men of Marine Corps Re- serve on reporting for active duty are entitled under act, Aug. 25, 1941, which authorizes transportation of depend- ents of such officers and enlisted men "when ordered to active duty" but which does not designate point from which transportation is authorized, is limited to distance for which officer or man himself is entitled to mileage or transportation in reporting to active duty. Temporary assignment of reserve off- cer-appro. made by Fourth Supp. Natl. Defense Appro. Act, 1941, ap- proved Mar. 17, 1941, for "Transpor- tation of dependents of retired and Re- serve officers ⚫ when ordered to active duty (other than training) .." is available for transporta- tion of dependents of such officers only in connection with permanent move- ments of the officers, and, therefore,
TRANSPORTATION-Continued. Dependents-Continued.
First duty station-Continued.
not for transportation of dependents of a Naval Reserve officer to a temporary first duty station... Illness en route-where travel by Army transport, in connection with change of station, of Army officer's wife and two minor children was interrupted by Port Surgeon in ordering removal of one of the children because the child had con- tracted a contagious disease, and use of rail transportation to complete the travel was necessitated by the discontinuance of transport service for dependents, the officer may be reimbursed commercial cost of the rail tansportation as the travel was not for personal convenience. Navy personnel regulations applicability
to dependents of civilian employees- payments made under Naval Appro. Act, 1942, in connection with "travel" of dependents of civilian employees of Naval Establishment are limited to substantially same extent as those now made under sec. 12, act of May 18, 1920, relating to "transportation" of depend- ents of Navy personnel, and so, may be governed by same regulations, if Secy. of Navy so prescribes.
Prior to change of station orders:
Naval Establishment personnel-term "personnel of the Naval Establish- ment" appearing in acts, Apr. 5, 1941, and May 6, 1941, authorizing trans- portation of dependents and house- hold effects of such personnel, on duty outside continental limits of U. S., prior to issuance of orders relieving them from their stations, includes Navy civilian employees as well as officers and enlisted men of Navy itself Temporary duty subsequently made permanent-cost of transportation of Navy officer's dependent wife to of ficer's temporary station subsequently assigned as his new permanent station is not reimbursable under sec. 12, act, June 10, 1922, as travel incident to per- manent change of station where the travel was performed in connection with temporary duty orders not de- taching the officer from his old per- manent station, and prior to issuance of the permanent change of station orders. 7 C. G. 664, distinguished... Rapid successive changes of station-re- tired officers on active duty-where a retired Army officer was ordered to a second permanent active duty station effective three months or less from ef- fective date of orders fixing his first per- manent active duty station and before his dependents had an opportunity to
Page TRANSPORTATION-Continued. Dependents-Continued.
travel to the first station from their home, the transportation authorized for his dependents by the Military Appro. Act, 1941, is not limited to that from the first to the second station, as is the case in successive station changes of officers on the active list of the Regular Army, but extends to transportation from their home to the second station Showing as to location of dependents on receipt of orders-dependents at old sta- tion when orders are issued-while ordi- narily claims by Navy personnel for com- mercial cost of transportation of depend- ents incident to change of station should be supported by a showing as to location of dependents at time officer or man re- ceived change of station orders, where dependents were at old station when change of station orders were issued, cost of their travel performed after that date from old to new station is payable with- out any showing as to where they were when the orders were received. 19 C. G. 102, modified. Temporary duty-temporary duty sta- tion subsequently made permanent- cost of transportation of Navy officer's dependent wife to officer's temporary station subsequently assigned as his new permanent station is not reimbursable under sec. 12, act, June 10, 1922, as travel incident to permanent change of station where the travel was performed in con- nection with temporary duty orders not detaching the officer from his old per- manent station, and prior to issuance of the permanent change of station or- ders. 7 C. G. 664, distinguished. "Travel" as authorizing subsistence, etc., expenses-while term "traveling ex- penses" as used in Naval Appro. Act, 1942, in connection with civilian employees embraces transportation and sistence expenses, the word "travel" as sub- used in Act with respect to dependents of employees does not include subsistence or other expenses not included in the regular fare for transportation by a com- mercial carrier.
War-casualty situations:
Death during travel status- sec. 12, act, Mar. 7, 1942, authorizing certain trans- portation for dependents and house- hold and personal effects of persons on active duty who are reported as in- jured, dead, missing as result of mili- tary or naval operations, etc., does not authorize movement of dependents. etc.. of Navy officer killed on tempo- rary duty performing official travel within U. S. by commercial aircraft incident to his regular duties in Navy Dept. at Washington
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