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A79569 1 (1918-04-04)

handle is hein.gao/gaobadaee0001 and id is 1 raw text is: 
DECISIONS OF  THE  COMPTROLLER.


                FIRE INSURANCE, LINCOLN  MEMORIAL.
 The Income derived from the endowment fund assigned to the United States by
    the Lincoln Farm Association is not strictly a Government fund, yet the
    title is vested in the United States, and in accordance with the general
    policy of the Government it may not be used for the payment of fire-insur-
    ance premiums.

 Decision by Comptroller Warwick, April 4, 1918:
   Sydney E. Smith, disbursing clerk, War Department, applied De-
cember  24, 1917, for revision of the action of the Auditor for the War
Department  in disallowing by settlement, No. 43116, dated December
5, 1917, his claim for two items paid by him. The  items were fire-
insurance  premiums  for policies covering the Lincoln  Memorial,
Hodgenville, Ky., and the card record cabinets of the Lincoln Farm
Association.
   The auditor's action was based on the ground that-
   The  payment  of fire insurance is not a proper charge against
 Government  funds.  See 23 Comp. Dec., 269.
 The   act of July 17, 1916 (39 Stat.,,385), provides for the. accept-
 ance by the United States of a deed of gift from the Lincoln Farm
 Association of land near Hodgenville, Ky., embracing the homestead
 of Abraham Lincoln and the log cabin in which he was born, together
 with the memorial hall inclosing the same, and for.the acceptance of
 an assignment of an endowment fund of $50,000.
 The   act cited further provides:
 * * * The title to said endowment fund is accepted upon the
 terms and conditions stated in said assignment and transfer, namely,
 that the Unite, States of America shall forever keep the said tract
 of land *  *  *; and  further, shall forever protect, preserve, and
 maintain said land, buildings, and appurtenances, and especially the
 log cabin in which Abraham Lincoln was born and the memorial hall
 inclosing the same, from spoliation, destruction, and further disinte-
 gration, *  *  *.
 The   property is to be  under the control of the Secretary of War
 and administered under such regulations not inconsistent with law
 as he may from time to time prescribe.
 The   claimant states:
 In   presenting this appeal I beg to say that the disallowed items
 were not paid for from funds appropriated by the Congress, but were
 paid for from the income derived from  dividends and interest ac-
 cruing on the stocks and bonds constituting the endowment fund of
 the Lincoln Farm Association, the title to which was accepted by
 the Secretary of War under the provisions of section 2 of the act of
 Congress approved July 17, 1916 (39 Stat., 385). Therefore it would
 appear that the income derived from that fund can not be said to be
 Qo vernment funds and the only connection with such funds is that
they are to be withdrawn, disbursed, accounted for and audited the


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