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SUNDAYS AND HOLIDAYS-Con.
Leaves of absence-Continued.

Sick-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......................

Without pay:

Salary and leave computations:
Failure to report for administratively

required duty:

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

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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.

TAXES:

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.

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Duties.
Federal:

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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..

Page TAXES-Continued.

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843

Federal payments in lieu of. See Pay-
ments, in lieu of taxes.

Gasoline:

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..

Sales:

Federal-aid grants:

Social Security Board may include in
its grants under sec. 302 (a) of the
Social Security Act to the State of

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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...

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733

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:

of

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

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TAXES-Continued.

State-Continued.

Sales-Continued.

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

TELEGRAMS:

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.

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Rates:

Cost-plus-contractor messages:

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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....

TELEPHONES:

Calls:

Long-distance:

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trative office to prevent duplicate pay-
ment.

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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...

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TELEPHONES-Continued.

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..

TIME:

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

Baggage:

See, also, Transportation, household effects.

Page TRANSPORTATION-Continued.

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Baggage-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:

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See Transportation, re-

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,

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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.

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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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