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Army under date of February 28, 1919, is published for the information and guidance of all concerned :

The provision of the new revenue act referred to is contained in Title VII-"Tax on cigars, tobacco, and manufactures thereof," section 702, which reads as follows:

"That upon all the articles enumerated in section 700 or 701, which were manufactured or imported, and removed from factory or customhouse on or prior to the date of the passage of this act, and upon which the tax imposed by existing law has been paid, and which are, on the day after the passage of this act, held by any person and intended for sale, there shall be levied, assessed, collected, and paid a floor tax equal to the difference between (a) the tax imposed by this act upon such articles according to the class in which they are placed by this title, and (b) the tax imposed upon such articles by existing law other than section 403 of the revenue act of 1917."

This means an increase of taxation as represented ordinarily by internal-revenue stamps affixed to the packages, and as Government agencies, such as post exchanges, are not entitled to purchase cigars and cigarettes, or other tobacco products, free from the internal-revenue tax as represented by the usual stamps thereon, such agencies are, in the opinion of this office, required to pay the so-called floor tax under consideration. It is not an occupationa! or dealer's tax as to which Government agencies are exempt, under the decision in the Dugan case (34 Ct. Cls., 458), but a tax on the articles sold. See Digest of Opinions, J. A. G., 1912-1917, page 459.

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BULLETIN
No. 10.

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WAR DEPARTMENT, WASHINGTON, March 8, 1919.

Deserters from the United States Army who later joined the forces of cobelligerents---

Post exchanges to pay floor tax on tobacco‒‒‒‒‒‒‒‒---------

Section.

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I. Deserters from the United States Army who later joined the forces of cobelligerents.-Any man who deserted from the United States Army before the United States entered the war and joined the forces of one of the cobelligerents against Germany is guilty of desertion. Such a man, on returning to this country, should surrender himself to the military authorities. The War Department does not promise such men any immunity or leniency as a matter of right or general amnesty. However, the officer concerned having general court-martial jurisdiction should make very careful investigation to determine whether such soldier may be properly restored to duty without trial or to what extent, if any, leniency should be shown. If such soldier left the United States Army prior to the declaration of war against Germany by the United States with a clean record, save for leaving it in order to join the forces of a cobelligerent, and did join such forces and received an honorable discharge therefrom, the presumption that he should be restored to duty without trial is strong. Each individual case, however, must be considered on its merits. Each man must return and surrender himself to military jurisdiction before his case will be considered at all, and even if the man surrenders himself, the Government is under no obligation to restore him to duty without trial, or if it should bring him to trial, to treat him with special clemency.

In case of a man ordered restored to duty without trial by the competent authority, he will be held to serve out the time of the full original enlistment period for which he contracted. Any soldier deserting from the United States Army subsequently to the declaration of war against Germany by the United States is not entitled to any consideration because he later joined the forces of one of the cobelligerents against Germany.

[251.2, A. G. O.]

II. Post exchanges to pay floor tax on tobacco. The following approved opinion of the Judge Advocate General of the

109076-19

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pay and allowances during any period of involuntary captivity by the enemy of the United States; and their right to such full pay and allowances shall not be abridged or lost by reason of absence from duty when that absence is caused by involuntary captivity by the enemy of the United States. Any captivity by the enemy shall be construed to be involuntary until the contrary shall be affirmatively established.

All rights and privileges hereunder shall be in force from April sixth, nineteen hundred and seventeen, to the end of the existing war.

Approved, March 3, 1919.

[242, A. G. O.]

III An Act To amend the fiftieth article of war.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That article fifty of section thirteen hundred and forty-two of the Revised Statutes of the United States, as amended by the Act entitled "An Act making appropriations for the support of the Army for the fiscal year ending June thirtieth, nineteen hundred and seventeen, and for other purposes," approved August twentyninth, nineteen hundred and sixteen, be, and the same is hereby, amended to read as follows:

"ART. 50. MITIGATION OR REMISSION OF SENTENCES.-The power to order the execution of the sentence adjudged by a courtmartial shall be held to include, inter alia, the power to mitigate or remit the whole or any part of the sentence.

"Any unexecuted portion of a sentence adjudged by a courtmartial may be mitigated or remitted by the military authority competent to appoint, for the command, exclusive of penitentiaries and the United States Disciplinary Barracks, in which the person under sentence is held, a court of the kind that imposed the sentence, and the same power may be exercised by superior military authority; but no sentence approved or confirmed by the President shall be remitted or mitigated by any other authority, and no approved sentence of loss of files by an officer shall be remitted or mitigated by any authority inferior to the President, except as provided in the fifty-second article.

"When empowered by the President so to do, the commanding general of the Army in the field or the commanding general of the territorial department or division may mitigate or remit, and order executed as mitigated or remitted, any sentence which

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under these articles requires the confirmation of the President before the same may be executed.

"The power of remission and mitigation shall extend to all uncollected forfeitures adjudged by sentence of a court-martial." Approved, February 28, 1919.

[250.47, A. G. O.]

IV. An Act Permitting any person who has served in the United States Army, Navy, or Marine Corps in the present war to retain his uniform and personal equipment, and to wear the same under certain conditions.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That any person who served in the United States Army, Navy, or Marine Corps in the present war may, upon honorable discharge and return to civil life, permanently retain one complete suit of outer uniform clothing, including the overcoat, and such articles of personal apparel and equipment as may be authorized, respectively, by the Secretary of War or the Secretary of the Navy, and may wear such uniform clothing after such discharge: Provided, That the uniform above referred to shall include some distinctive mark or insignia to be prescribed, respectively by the Secretary of War or the Secretary of the Navy, such mark or insignia to be issued, respectively, by the War Department or Navy Department to all enlisted personnel so discharged. The word "Navy" shall include the officers and enlisted personnel of the Coast Guard who have served with the Navy during the present war.

SEC. 2. That the provisions of this Act shall apply to all persons who served in the United States Army, Navy, or Marine Corps during the present war honorably discharged since April sixth, nineteen hundred and seventeen. And in cases where such clothing and uniforms have been restored to the Government on their discharge the same or similar clothing and uniform in kind and value as near as may be shall be returned and given to such soldiers, sailors, and marines.

SEC. 3. That section one hundred and twenty-six of the Act entitled "An Act for making further and more effectual provision for the national defense, and for other purposes," approved June third, nineteen hundred and sixteen, be amended to read as follows:

"SEC. 126. That an enlisted man honorably discharged from the Army, Navy, or Marine Corps since November eleventh, nine

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teen hundred and eighteen, or who may hereafter be honorably discharged, shall receive five cents per mile from the place of his discharge to his actual bona fide home or residence, or original muster into the service, at his option: Provided, That for sea travel on discharge, transportation and subsistence only shall be furnished to enlisted men: Provided, That naval reservists duly enrolled who have been honorably released from active service since November eleventh, nineteen hundred and eighteen, or who may hereafter be honorably released from active service, shall be entitled likewise to receive mileage as aforesaid." SEC. 4. That all Acts or parts of Acts inconsistent with the provisions of this Act are hereby repealed.

Approved, February 28, 1919.

[421, A. G. O.]

V. An Act To provide relief in cases of contracts connected with the prosecution of the war, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of War be, and he is hereby, authorized to adjust, pay, or discharge any agreement, express or implied, upon a fair and equitable basis that has been entered into, in good faith during the present emergency and prior to November twelfth, nineteen hundred and eighteen, by any officer or agent acting under his authority, direction, or instruction, or that of the President, with any person, firm, or corporation for the acquisition of lands, or the use thereof, or for damages resulting from notice by the Government of its intention to acquire or use said lands, or for the production, manufacture, sale, acquisition or control of equipment, materials or supplies, or for services, or for facilities, or other purposes connected with the prosecution of the war, when such agreement has been performed in whole or in part, or expenditures have been made or obligations incurred upon the faith of the same by any such person, firm, or corporation prior to November twelfth, nineteen hundred and eighteen, and such agreement has not been executed in the manner prescribed by law: Provided, That in no case shall any award either by the Secretary of War, or the Court of Claims include prospective or possible profits on any part of the contract beyond the goods and supplies delivered to and accepted by the United States and a reasonable remuneration for expenditures and obligations or liabilities nec

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