"That a Medical Reserve Corps, to be a constituent part of the Medical Department of the Navy, is hereby established under the same provisions, in all respects (except as may be necessary to adapt the said provisions to the Navy), as those providing a Medical Reserve Corps for the Army, and as set forth in the act to increase the efficiency of the Medical Department of the United States Army, approved April twenty-third, nineteen hundred and eight."

The law establishing the Medical Reserve Corps of the Army (35 Stat., 68, secs. 7, 8, 9) makes many conditions and requirements for appointments and service in that corps, but a reading of the law generally shows clearly where it is necessary to make changes "to adapt the said provisions to the Navy." The President is authorized by the act to issue commissions as first lieutenants to those who have certain qualifications and the commissions confer all the "authority, rights, and privileges of commissioned officers of like grade in the Medical Corps of the United States Army." Under the Navy law the words "Medical Corps of the United States Army " should of course be read "Medical Corps of the United States Navy." Section 9 is in part as follows:

"That officers of the Medical Reserve Corps when called upon active duty in the service of the United States, as provided in section eight of this act, shall be subject to the laws, regulations, and orders for the government of the Regular Army, and during the period of such service shall be entitled to the pay and allowances of first lieutenants of the Medical Corps with increase for length of service now allowed by law, said increase to be computed only for time of active duty;

* *

It is very clear that to adapt the first provision to the Navy the laws, regulations, and orders for the government of the Navy must be substituted for "the laws, regulations, and orders for the government of the Regular Army," and it is equally clear to me that to adapt the law to the Navy the expression "pay and allowances of first lieutenants" should be changed to "pay and allowances of lieutenants (junior grade) of the Navy," as that rank corresponds with first lieutenant in the Army, and assistant surgeons in the Navy have that rank, and are paid by their rank.

I find nothing in the Navy act to indicate that Army pay is intended by the act to be given to the Medical Reserve Corps of the Navy. The conditions under which they shall receive pay are imposed by the Army law as was held in a decision of May 20, 1915, but the pay given is Navy pay. It follows that a member of the Medical Reserve Corps is entitled when on sea duty to the pay provided by Navy laws for that service.

The auditor's disallowance appealed from is therefore disaffirmed.

SEA PAY, REENLISTMENT BOUNTY, AND DEATH GRATUITY, UNITED STATES MARINE CORPS.

Officers of the Marine Corps are not entitled to have the additional compensation as aid or the allowance for mounts included in their pay proper upon which is computed the 10 per cent increase for sea duty.

Enlisted men of the Marine Corps are not entitled to have the additional compensation authorized for marksmanship qualifications included in their pay proper upon which is computed the 20 per cent increase for sea duty. They are entitled to have the 20 per cent increase computed on pay for good-conduct medals.

The bounty payable to the enlisted men of the Marine Corps upon reenlistment should be computed on all items of pay, as distinguished from allowances, which they may be receiving at the time of discharge.

The death gratuity authorized by the act of August 22, 1912 (37 Stat., 329), for officers and men of the Marine Corps should be computed on all items of pay, as distinguished from allowances, which they may be receiving at the time of death.

Comptroller Downey to the Secretary of the Navy, June 4, 1915:

I have your letter of May 25, 1915, requesting a decision as to whether the 10 per cent and 20 per cent additional pay of marines serving afloat, authorized by the act of March 3, 1915 (38 Stat., 948), should be computed upon (1) pay as aid, (2) pay for mounts, (3) pay for marksmanship qualifications, (4) pay for good-conduct medals, and further as to whether pay for special assignments should be included in computing bounties on reenlistment in the Marine Corps authorized by the act of May 11, 1908 (35 Stat., 109), and in computing death gratuities authorized by the act of August 22, 1912. You refer to decision of May 19, 1915.

In decision of May 19, 1915 (21 Comp. Dec., 811), in deciding the question as to whether the pay as gun pointer and gun captain should be included in computing the 20 per cent additional pay, it was held that pay for special assignments was not pay proper within the meaning of the act of June 30, 1902 (35 Stat., 512).

Pay as aid is pay for a special assignment or detail and should not be included in computing the 10 per cent additional pay of marine officers serving afloat.

Pay for mounts is an allowance rather than pay, and should not be included.

Pay for marksmanship qualifications is based upon the Army appropriation act of May 11, 1908 (35 Stat., 110), which provides:

"That hereafter enlisted men now qualified or hereafter qualifying as marksmen shall receive two dollars per month; as sharpshooters, three dollars per month; as expert riflemen, five dollars per month; all in addition to their pay, under such regulations as the Secretary of War may prescribe *

* * *

* 99

This provision is made applicable to the enlisted men of the Marine Corps by virtue of section 1612, Revised Statutes. Article 1345, Army Regulations, 1913, provides, among other things, that enlisted men who qualify as marksmen, etc., are entitled to the additional pay from the date of qualification to the end of the enlistment in which they qualified, and, upon reenlistment, for the first year of their reenlistment. It will thus be seen that the additional pay for marksmanship qualifications is temporary in its character and can not be considered as a part of pay proper; consequently it should not be included in computing the 20 per cent additional pay for service afloat.

Pay for good-conduct medals or bars is a permanent addition to pay, not depending on detail or special assignment, and should be included in computing the 20 per cent additional pay of marines for service afloat.

Bounties on reenlistment in the Marine Corps are, by virtue of section 1612, Revised Statutes, based upon the law governing bounties to the enlisted men of the Army which is found in the Army appropriation act of May 11, 1908 (35 Stat., 110), which provides:

"That hereafter any private soldier, musician, or trumpeter, honorably discharged at the termination of his first enlistment period, 'who reenlists within three months of the date of said discharge shall, upon such reenlistment receive an amount equal to three months' pay at the rate he was receiving at the time of his discharge."

The question as to what pay this bounty should be computed upon was decided in 14 Comp. Dec., 851, wherein it was held, quoting the syllabus

"In computing the three months' gratuity pay provided by the act of May 11, 1908, for a 'private soldier, musician, or trumpeter' of the Army who reenlists within three months from an honorable discharge at the termination of first enlistment, the compensation of every kind and character received by him at the time of such discharge, and which is pay as distinguished from allowances, should be included, including additional pay for foreign service, for horseshoer, marksmanship, gunner, extra duty, and for special ratings in the Coast Artillery Corps, such as gun commander, etc."

This decision is applicable to the Marine Corps, and the same pay should be included in computing bounties on reenlistment.

Death gratuity is based upon the act of August 22, 1912 (37 Stat., 329), which provides:

"That hereafter, immediately upon official notification of the death, from wounds or disease not the result of his own misconduct, of any officer or enlisted man on the active list of the Navy and Marine Corps, the Paymaster General of the Navy shall cause to be paid to the widow, and if no widow to the children, and if there be no children to any other dependent relative of such officer

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or enlisted man previously designated by him, an amount equal to six months' pay at the rate received by such officer or enlisted man at the date of his death, *

In 14 Comp. Dec., 851, the question was raised as to what pay should be included in computing six months' pay of officers and men of the Army dying from wounds, etc., under the act of May 11, 1908 (35 Stat., 108), which contains the same language as the act of August 22, 1912, with reference to the pay on which the gratuity is to be computed, namely, "an amount equal to six months' pay at the rate received by such officer or enlisted man at the date of his death," and it was held, quoting from the syllabus:

"In computing the six months' pay of an officer or enlisted man of the Army who dies from wounds or disease contracted in line of duty to be paid to his widow, or other person previously designated by him, under the act of May 11, 1908, the compensation of every kind and character received by such officer or enlisted man at the date of his death and which is pay as distinguished from allowances should be included; including, in the case of an officer, the additional pay for foreign service, for aids-de-camp, and for acting commissary, and, in the case of an enlisted man, additional pay for foreign service, for horseshoer, marksmanship, gunner, extra duty, and for special ratings in the Coast Artillery Corps, such as gun commander, etc."

This decision also applies to the Marine Corps and the same pay should be included in computing the six months' gratuity on account of death.

ACCOUNTING OF PAN AMERICAN UNION.

The Pan American Union is the administrative arm of an international conference of which the United States is a contributing member and custodian of the funds of the union contributed by it and other member countries. Disbursements from said funds are made upon order of the governing board of the union, subject to an accounting to the United States as custodian, and are not subject to general statutes restricting the use of United States moneys in the service of the United States.

Decision by Comptroller Downey, June 7, 1915:

The Auditor for the State and Other Departments has submitted for approval, disapproval, or modification his decision of June 4, 1915, of certain questions arising in the settlement of an account of Virginia H. Wood, special disbursing officer of the Pan American Union, as follows:

Various items in the said account stand suspended by the auditor because the payments are alleged to conflict with certain laws governing the expenditure of moneys of the United States, as follows:

Section 6 of the act of June 30, 1906 (34 Stat., 763), which prohibits the inclusion of the 31st day of any month in computing salary for a fractional part of the month.

Section 3786, Revised Statutes; section 3, act of March 15, 1898 (30 Stat., 316); act of June 30, 1906 (34 Stat., 762); and joint reso

lution of March 30, 1906 (34 Stat., 825), which statutes relate to printing and to the purchase of law books, books of reference, and periodicals for the Government departments and establishments.

Section 1765, Revised Statutes, restricting the payment of extra or additional compensation to any officer or person in the public service of the United States.

Certain other items stand suspended for showing as to authority of law for incurring the expense in question, under decisions of the Comptroller of the Treasury governing like payments in branches of the public service of the United States.

After setting out these items in detail the auditor concludes:

"The explanation to these suspensions, herewith transmitted, involves the construction of the following paragraphs of the act of June 30, 1914 (38 Stat., 447):

"PAN AMERICAN UNION.

"Pan American Union, $75,000: Provided, That any moneys received from the other American Republics for the support of the union shall be paid into the Treasury as a credit, in addition to the appropriation, and may be drawn therefrom upon requisitions of the chairman of the governing board of the union for the purpose of meeting the expenses of the union and of carrying out the orders of said governing board: And provided further, That the Public Printer be, and he is hereby, authorized to print an edition of the monthly bulletin, not to exceed six thousand copies per month, for distribution by the union during the fiscal year ending June thirtieth, nineteen hundred and fifteen.'

"Such construction must take into consideration various orders, rules, and regulations adopted by the governing board of the Pan American Union and raises the questions (1) whether the final audit of the accounts of the special disbursing officer of the Pan American Union does not lie with the governing board of the union and (2) whether the jurisdiction of the accounting officers of the Treasury Department is not confined within the same limits within which it is limited in the case of trust funds deposited in the Treasury by the Secretary of State under the provisions of the act of February 26, 1896 (29 Stat., 32).

"Answering these questions in the affirmative, I decide that the suspension should be allowed, but they remain suspended awaiting your decision approving, modifying, or disapproving this decision."

The Pan American Union (or Bureau of American Republics, as it was formerly called) was not created or established by any statute of the United States. It is the creature of the international conference of American States commonly called the Pan American Conference, which since 1889 has held meetings at Washington and at the capitals of various other American countries. By resolution these conferences have created the Pan American Union, having its seat at Washington, D. C., and have defined the powers and duties of the said union, vesting control thereof in a governing board con