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A79557 1 (1918-05-25)

handle is hein.gao/gaobadaed0001 and id is 1 raw text is: DECISIONS OF THE COMPTROLLER. 705 Awditor for the War Depnrtment in settlement No. 50851, dated May 1, 1916, in disallowing his claim for difference between pay as major and as colonel from August 5 to 17, 1917, and difference be- tween pay as lieutenant colonel and as colonel from August 18, 1917, to March 6, 1918, as follows: As promotion of commissioned officers of the Regular Army is regarded, under Army Regulations, as an appointment to a new office, the pay of the grade to which promoted accruing only from the date of the acceptance of such promotion, said officer is not entitled to pay as colonel prior to March 7, 1918, the date he accepted the appoint- ment of that grade. a The appellant, a major in the Regular Army, was appointed a lieutenant colonel in the National Army on August 18, 1917; ac- cepted same date; was appointed and promoted to colonel in the National Army as of date August 5, 1917, and promotion announced by Special Order, No. 63, War Department, published March 16, 1918, accepted March 7, 1918, as stated on copy of order filed. Upon his submitting claim for pay, the quartermaster, March 22, 1918, in a letter to Col. Stewart, states: Your appointment to the grade of colonel, N. A., was not made so far as is known in this oflice, to fill an existmg vacancy, \nd the promotion is not one to which you were required by law to be pro- moted by virtue of seniority.. it is therefore regarded as a new appointment. and the pay of the higher grade does not commence until the date of acceptance. For these reasons voucher submitted bv you claiming ditIference inl pay between major and colonel from August 5 to August 17, and difference in pay between lieut. colonel and colonel from August 18, 1917, to March 6, 1918, is returned to you herewith inclosed. On April 4. 1918, the Qunrtermaster General states: Colonel Stewart is advised that promotions Th the National Army are viewed as appointments in a new office, the first sentence of parn- graph 1260. Army Regulations, governing, and pay of the higher grade commences from date of acceptance only. * * * Pnragraph 1260, Army Regulations, 1913, provides in part, viz: A person appointed to the Army, or receiving an appointment to a new office therein, is entitled to pay from cate of acceptance only. * It was said in 80 MS. Comp. Dec., 243, August 19, 1917, that- It is well understood that an appointment to a new office, except ill cases of officer-s of the Army promoted thereto by seniority, car- ries pay in the now office or advanced grade only from date of ac- ceptance of conunission. In the case of the appointment of an officer of the Regular Army to a command in the organization composed of members taken from the National Guard, it was held (24 Comp. Dec., 312) that such ap- pointment would be to a new office and that the date of acceptance of the appointee is the date from which officers of the Regular Army temporarily promoted as a consequence of said appointment will be entitled to the pay of the grade to which they arc promoted. From the facts appearing I am of the opinion that the appellant is not entitled to the increased pay as claimed, on the ground as stated by the Quartermaster General, that promotions in the National Army are viewed as appointments in a new office and that pay of the higher grade commences from the date of acceptance of the office. The action of the auditor is affirmed and a certificate of no differ- ences will issue accordingly. TAXES ON PROPERTY LEASED BY GOVERNMENT. Although tases are not payable by the Federal Government as the owner of real property, they are properly payable as part of the rent when specifically Included In the terms of a lease. Comptroller Warwick to John W. Swift, Disbursing Officer, United States Foo, AdminIstration, Nay 25, 1918: I have your letter of May 23, 1918, relative to whether you are au- thorized under the appropriation for salaries and expenses of food administration (40 Stat., 283) to pay real estate taxes upon certain premises leased by the Food Administration in the District of Co- lumbia. You state that according to my understanding the Federal Gov- ernment is exempted from payment of taxes to State and munici- palities. The lease of the premises is from September 10, 1917, until the termination of the existing war at an annual rental, and specifically covenants that the lessee (the United States) shall pay any and all taxes that may be assessed upon said demised real property for the period during which it is in possession thereof. Without at this time deciding any question as to the validity of a lease for an indefinite term or for a period longer than that of the fiscal year covered by an appropriation (see Chase v. United States, 155 U. S., 489), I have to inform you that the taxes are not payable by the United States as owner, but as tenant, the taxes becoming part of the consideration or rent of the premises, and as such they are properly payable, if otherwise correct. INJURED EMPLOYEES' COMPENSATION. The compensation of an injured employee under the act of May 30, 1908, Is pay- able at the same rate and under the same conditions that existed when the Injury occurred; hence, If at that time the class of workmen to which the employee belonged were required to work on Sundays and holidays, said Injured employee Is also entitled to be paid for such Sundays and holidays. 71721-1S-VOL 24--45 704 X)ECISTONS OF THE COMPTROLLER.

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