from Belmont to Malden be considered regular daily travel within the meaning of 22 Comp. Gen. 572 and therefore not reimbursable?

2. Deputy Collector B resides at Norwalk, Connecticut, twelve miles from office in post of duty in Stamford, and for a period of five days attends a school of instruction at Bridgeport, approximately fourteen miles in an opposite direction from his post of duty.

a. Would the travel from home in Norwalk to Bridgeport be considered regular daily travel within the meaning of 22 Comp. Gen. 572 assuming that the balance of the voucher month he reported to his office in Stamford for official duty?

b. Would such attendance at the school of instruction necessarily be considered regular daily travel, if for the balance of the month, he performed clearly intermittent trips to a number of different points in his regularly assigned zone?

3. Internal Revenue Agent C with post of duty in Cleveland, Ohio, resides at Painesville 28 miles distant. Except for two weekends spent at his home, the first 15 calendar days of the voucher period involved daily trips from home to post of duty. On the 16th a round trip is made from home to Ashtabula 26 miles distant and in the opposite direction from Cleveland. On the 17th the Agent again went to Ashtabula returning to Painesville after work on the 18th. On the 19th the Agent went to post of duty at Cleveland. Except for the weekend of the 21st and 22nd, and the weekend of the 28th and 29th the balance of the travel consisted of daily trips from home in Painesville to temporary duty station at Ashtabula.

a. Would this travel between home and Ashtabula be considered intermittent within the meaning of 23 Comp. Gen. 549?

4. Internal Revenue Agent D with post of duty at Racine, Wisconsin, resides approximately 24 miles west at Browns Lake. On the 9th, 10th, 13th, 14th, 15th, 16th, 17th, 21st, 23rd, 24th and 27th days of the month he worked in Burlington, Wisconsin, three miles west of his domicile. The remaining work days of the month involved daily travel to official station for regular duty.

a. Would mileage be allowable for this travel from domicile at Browns Lake to Burlington?

b. Assuming travel on exactly the same days but to a point between domicile and post of duty, would mileage be allowable?

5. Deputy Collectors E and F with post of duty at Boston, Massachusetts, reside at Brockton 22 miles from post of duty. Deputy Collector E. travels daily for two weeks to Mansfield 13 miles distant on one assignment. Deputy Collector F, during the same two weeks, visits a number of different taxpayers at various points within 13 miles of home in Brockton. In both cases the distance traveled from domicile to temporary assignment is less than would have been required if travel originated and ended at office in post of duty.

a. Would the travel of Deputy E necessarily be considered regular daily travel within the meaning of 22 Comp. Gen. 572 and therefore not be reimbursable?

b. If so, upon what basis could we explain to Deputy E why he should bear all the expense personally while Deputy F who traveled no greater distance, each day, but merely because of the intermittency of his travel, would be allowed mileage because the travel did not exceed that which would have been involved in traveling from office in Boston.

6. The travel of storekeeper-gaugers falls in a different category from that of other employees of the Internal Revenue Service. Title 26 Section 4012 U. S. C. authorizes the Commissioner of Internal Revenue to establish a principal station for each storekeeper-gauger which shall be considered his designated post of duty and which shall be wherever practicable, at or near the place of bona fide residence of such employee. Such principal station is ordinarily centrally located within an administratively established zone which includes a number of different distilleries, warehouses or other plants at various points within the zone. For administrative reasons, it is the practice of this Bureau to permit a storekeeper-gauger to remain on assignment of one distillery not more than 6 months without an intervening assignment at another plant. In actual practice, the storekeeper-gauger may be reassigned from one distillery to another and over a period of years, he works at various plants in the zone without necessitating a change in residence or in post of duty. When the storekeeper-gauger resides at principal station he may claim reimbursement for travel to each outlying plant within the zone to which he may be assigned. When he resides outside principal station and farther from plant assignment than is

facie evidence of the correctness of such distances, subject to verification by means of official table of distances, or in absence of the required information therein by means of other acceptable evidence. Mileage for the use of privately owned airplanes shall be determined by multiplying the actual elapsed time in the air by the rated cruising speed of the particular airplane. Any unusual conditions or circumstances which influence the elapsed time in the air must be explained. (See pars. 11, 12, 12 (a), 80 (e) (h).) [Italics supplied.]

That paragraph specifically directs that mileage rates as authorized or approved for the use of privately-owned automobiles or privatelyowned motorcycles for necessary travel on official trips from the designated post of duty "shall be paid from whatever point included within his headquarters the employee or other person rendering service to the Government begins his journey." Such provision apparently contemplates that official travel may commence from the traveler's home as well as from other points within headquarters and that payment at a mileage rate shall be made from the point that such travel commences, without deduction of the mileage which normally would be incurred in reporting to the official station. Since a reduction in the amount otherwise payable in such a case is not required, no reason presents itself which would require a reduction in the amount of mileage otherwise payable where the journey commences from a traveler's home located outside the limits of the traveler's headquarters or official station. Likewise, in the absence of a regulation or statute so requiring, no reason is apparent for distinguishing between travel by privately-owned vehicle on a mileage basis and traveling upon an actual expense basis so as to require a reduction in the latter case. In view of the foregoing, it may be stated that this office no longer is required to object, where an otherwise proper payment is made on account of travel performed from an employee's home to a temporary place of duty, even though a deduction has not been made for the travel which the employee normally would be required to perform in reporting from his home to his official station. Of course, there still remains the administrative duty and responsibility in authorizing travel generally to limit the authorization for the incurring of expenses-either by regulation or in individual travel orders-to such additional expenses as are incurred on account of the performance of official travel. Further, nothing in this decision should be considered as an indication that a traveler may be reimbursed for any amount in excess of the cost of travel from his official station to his temporary duty station. In no event may reimbursement exceed such cost.

With specific reference to the examples given in your letter, supra, this office would not be required to object to payment on account of the travel performed in each of the several examples given provided, of course, that nothing is contained in the applicable administrative regulations or travel authorizations which would preclude payment on account of such travel.

(B-66623)

PAY-RETIRED ENLISTED MEN OF PHILIPPINE SCOUTS RETIRED PRIOR TO ADMINISTRATIVE INCREASE IN ACTIVE-DUTY PAY Enlisted men of the Philippine Scouts retired prior to June 1, 1946, when increased rates of active-duty pay were prescribed by the Secretary of War for Philippine Scouts pursuant to section 11 of the Pay Readjustment Act of 1942, are entitled under the first paragraph of section 15 of said act, providing that retired personnel shall have their retired pay computed on the basis of "pay provided in this Act," to have their rates of retired pay computed on the basis of the increased rates of active-duty pay, even though the rates of pay for such enlisted men are not specifically "provided in" said act.

Assistant Comptroller General Yates to the Secretary of War, July 30, 1947: There has been considered your letter of May 23, 1947, as follows:

The War Department has under consideration the question of the rates of retired pay to be paid to Philippine Scouts retired prior to 1 June 1946, in view of the increase in active duty pay prescribed by me for the Philippine Scouts, effective 1 June 1946, as published in Changes No. 2, 17 June 1946, TM 14–509, and the provisions of Section 19 of the Pay Readjustment Act of 1942, approved 16 June 1942 (56 Stat. 369), repealing all laws and parts of laws authorizing allowances for enlisted men on the retired list.

Philippine Scouts retired on and after 1 June 1946 have their retired pay computed on the basis of the newly established rates of active duty pay. Retired pay of Philippine Scouts retired prior to 1 June 1946 is now computed on the basis of rates in effect at the time of retirement, plus allowances of $10.50 for rations, clothing, quarters, heat, and light, as authorized by War Department Circular No. 41, 1931 (TM 14-509). It is contemplated authorizing the computation of retired pay for the latter group on the basis of the newly established rates and discontinuing the provision for payment of the allowances, which would be in conformity with the principle enunciated in your decision, 23 Comp. Gen. 330, wherein it was stated that, * * it is well established that changes in the pay of a rank for active enlisted men apply to the retired pay of retired enlisted men of the same rank. 20 Comp. Gen. 213 and decisions therein cited.", and with Section 19 of the Pay Readjustment Act, supra.

This action will place the pay of the Philippine Scouts retired prior to 1 June 1946 on a parity with that of Philippine Scouts retired on and after that day and on a comparable basis with retired personnel of the Regular Army.

Sections 11 and 15 of the Pay Readjustment Act of 1942 (56 Stat. 364 and 367), provide, in part, as follows:

"Sec. 11. The pay and allowances of whatever nature and kind to be authorized for the enlisted men of the Philippine Scouts shall be fixed by the Secretary of War and shall not [exceed or] be of other classes than those now or which may hereafter be authorized by law for enlisted men of the Regular Army.

*

"Sec. 15. On and after the effective date of this Act, retired officers, warrant officers, nurses, enlisted men, * shall have their retired pay, retainer pay, or equivalent pay, computed as now authorized by law on the basis of pay provided in this act, * * *: Provided, That nothing contained in this Act shall operate to reduce the present pay of officers, warrant officers, nurses, and enlisted men now on the retired list or drawing retainer pay, or personnel in an equivalent status in any of the services mentioned in the title of this Act. *" [Italics supplied.]

Section 11, quoted above, does not provide for pay and allowances for Philippine Scouts at specifically fixed rates, and the question has arisen as to whether that portion of Section 15 of the Act which states that retired personnel shall have their retired pay "computed as now authorized by law on the basis of pay provided in this Act" may be considered as providing for pay and allowances so as to bring the active duty pay raises which were fixed by me, under authority of Section 11, within the purview of Section 15 of the Act.

Your decision in the premises is requested.

796802-48- -5

*

In the case of Miguel v. McCarl, et al. (1934), 291 U. S. 442, the Supreme Court of the United States held an enlisted man of the Philippine Scouts to be an "enlisted man ** in the Army" within the meaning of the act of March 2, 1907, 34 Stat. 1217, 10 U. S. C. 947, 980, which authorizes the retirement of enlisted men of the Army, Navy and Marine Corps, upon voluntary application after thirty years' service, and provides, for one so retired, retired pay at the rate of "seventyfive centum of the pay and allowances he may then be in receipt of." Under the decisions of the accounting officers, the settled meaning of the act of March 2, 1907, supra, is that it gives to a retired enlisted man retired pay based on the pay of the grade in which he was retired and that any change in the pay of enlisted men on the active list in a particular grade applies to the retired pay of men retired in such grade. 20 Comp. Gen. 213, 216.

per

In the absence of a statutory provision expressly excepting retired enlisted men from receiving the benefits of a pay law authorizing higher rates of pay for enlisted men generally, it has been the established rule of the accounting officers that a change in the rate of pay of enlisted men of a particular grade on the active list effects a change in the pay of enlisted men on the retired list who were retired in such grade. See 23 Comp. Gen. 330; 20 id. 213; 2 id. 9; 27 Comp. Dec. 422; 26 id. 612; 14 id. 914; 13 id. 759; B-32090, February 20, 1943.

The first paragraph of section 15 of the Pay Readjustment Act of 1942, 56 Stat. 367, 37 U. S. C., Supp. V, 115 (quoted, in pertinent part, in your letter) in specifically authorizing the computation of retired pay “on the basis of pay provided in this Act," clearly had the effect of giving to previously retired enlisted men of the Regular Army, among others, the benefit of the new rates of pay provided in such act. Moreover, when the rates of pay of personnel on the active list again were increased by the act of June 29, 1946, 60 Stat. 343, specific provision was made in section 5 of such act (60 Stat. 345), that "the increases in pay resulting from the amendments made by this Act to the Pay Readjustment Act of 1942, as amended, shall be * * retired * applicable to the * pay of all persons whose pay is governed by, or by reference to, those sections of the Pay Readjustment Act of 1942, as amended, which are amended by this Act."

*

Thus, it is apparent that, for many years, retired personnel of the armed services generally have had their retired pay increased each time there has been an increase in the pay of personnel of corresponding grades on the active list and that, in recent years, there has been an express legislative recognition of the principle of increasing the pay of personnel on the retired list coincidentally with any increase in the pay of personnel on the active list of the Army, Navy, etc.

While section 19 of the Pay Readjustment Act of 1942, 56 Stat. 369, repealed those portions of the acts of March 2, 1907, supra, and June 30, 1941, 55 Stat. 394, which authorized allowances for enlisted men on the retired list, it is to be noted that the said act of June 30, 1941, authorizing the retirement of enlisted men of the Regular Army and the Philippine Scouts for physical disability contains a proviso, in section 3 thereof, as follows:

Provided, That the money allowances of enlisted men of the Philippine Scouts placed on the retired list under this Act shall be the same as those heretofore or from time to time hereafter prescribed by the Secretary of War under existing law for enlisted men of that organization retired after thirty years of service. While rates of pay and allowances for enlisted men of the Philippine Scouts are not specifically "provided in" the Pay Readjustment Act of 1942, section 11 of such act, 56 Stat. 364 (quoted, in pertinent part, in your letter), expressly empowers the Secretary of War to fix the "pay and allowances of whatever nature and kind to be authorized for the enlisted men of the Philippine Scouts," and expressly provides that the pay and allowances so fixed "shall not exceed or be of other classes than those now or which may hereafter be authorized by law for enlisted men of the Regular Army." The regulations issued under such section and not inconsistent with its terms, fixing or changing the rates of pay and allowances for enlisted men of the Philippine Scouts, have the force and effect of the statute under which they are made. 22 Comp. Gen. 895; 18 id. 907; 15 id. 869.

In consideration of the foregoing, it is concluded that the pertinent statutory provisions contemplate that the rates of pay prescribed by the Secretary of War from time to time for enlisted men of the Philippine Scouts on the active list shall form the basis for computing the rates of retired pay of the retired enlisted men of the Philippine Scouts and that any authorized change made in the rate of pay of such enlisted men of a particular grade on the active list shall be applied in computing the rate of retired pay of enlisted men of the Philippine Scouts who theretofore were, or thereafter may be, retired in such grade.

Accordingly, your question, as presented in the next to the last paragraph of your letter, is answered in the affirmative.

(B-66980)

TRANSPORTATION OF HOUSEHOLD EFFECTS-AUTHORIZATION AND TIME OF SHIPMENT REQUIREMENTS

In view of section 1 of the administrative expense statute of August 2, 1946, providing for the transportation of household effects at Government expense only when authorized "in the order directing the travel," and section 5 of Executive Order No. 9805, issued pursuant to said act, requiring that shipment be made within two years of an employee's transfer, household effects which, upon the return in 1941 of employees from Europe to the United