absent from their legal residence on duty, a sum to be fixed by the Commissioner of Internal Revenue, approved by the Secretary of the Treasury, not to exceed four dollars.

The act of March 26, 1908 (35 Stat., 46), provides:

That every keeper of a life-saving station and every surfman in the Life-Saving Service of the United States shall be entitled to receive one ration per day, or, in the discretion of the Secretary of the Treasury, commutation thereof at the rate of thirty cents per ration.

III. Miscellaneous allowances in the nature of travel allowances.

1. War Department.-The household goods and personal effects of officers and enlisted men of the Army are packed, crated, and transported on change of station at the expense of the United States, the authority for such transportation being found in the annual appropriation act for the transportation of the Army and its supplies, and that for the fiscal year 1912 being in 36 Statutes, 1050, which reads as follows:

For the transportation of the Army and its supplies, including transportation of the troops when moving either by land or water, and for their baggage, including the cost of packing and crating,

* *

2. Navy Department.-Revised Statutes, section 1612, provides: The officers of the Marine Corps shall be entitled to receive the same pay or emolument as is or may be provided by or in pursuance of law for the officers of like grades in the Infantry of the Army.

3. Department of the Treasury. The law of April 12, 1902 (32 Stat., 100), provides for the commissioned officers of the Revenue-Cutter Service:

The same pay and allowances, except forage, that are now or may hereafter be provided by law for officers of corresponding rank in the Army.

4. Department of Agriculture.-An act of March 4, 1911 (36 Stat., 1265), provides:

That hereafter officers and employees of the Department of Agriculture transported from one official station to another for permanent duty, when authorized by the Secretary of Agriculture, may be allowed actual traveling expenses, including charges for the transfer of their effects and personal property used in official work, under such rules and regulations as may be prescribed by the Secretary of Agriculture.

IV. Limits imposed by law upon traveling expenses.

1. Post Office Department.-An act of March 4, 1911 (36 Stat., 1327), appropriates for travel and miscellaneous expenses, in the case of the office of the Postmaster General, the office of the First Assistant Postmaster General, the office of the Third Assistant Postmaster General, and the office of the Fourth Assistant Postmaster General, the sum of $1,000 (pp. 1329, 1333, 1337, 1338, 1339).

The same act (p. 1336) provides:

That hereafter in addition to the salaries by law provided the Postmaster General is hereby authorized to make travel allowances, not exceeding in the aggregate the sum annually appropriated, to railway postal clerks assigned to duty in railway post office cars for actual expenses incurred by them while on duty, after ten hours from the time beginning their initial run, under such regulations as he may prescribe, and in no case shall such allowance exceed one dollar per day.

2. Department of Justice.-Section 12 of the act of May 28, 1896 (29 Stat., 183), provides for actual traveling expenses of marshals, lodging and subsistence, not to exceed $4 a day.

Section 8 of the same act provides for actual traveling expenses of district attorneys and assistants, with a limit of $4 a day on lodging and subsistence.

The act of February 19, 1909 (35 Stat., 640), allows office deputy marshals actual expenses for lodging and subsistence not to exceed $3 a day.

3. Judges of courts.-The act of March 4, 1911 (36 Stat., 1427), provides for:

Reasonable expenses actually incurred for travel and maintenance of circuit and district judges of the United States and judges of the district courts of the United States in Alaska, Hawaii, and Porto Rico, consequent upon their attending court or transacting their official business at any place other than their official place of business, not to exceed ten dollars a day.

4. Interstate Commerce Commission.-An act of March 4, 1911 (36 Stat., 1397), provides for inspectors and employees of the Interstate Commerce Commission under act of February 17, 1911 (36 Stat., 913):

*

*

including

*

To promote safety of employees, and so forth, and travelers upon railroads by compelling common carriers engaged in interstate commerce to equip their locomotives with safe and suitable boilers and appurtenances thereto; For the payment of all authorized officers * allowance in lieu of subsistence while away from their official headquarters to persons whose traveling expenses are authorized by this act to be paid and not to exceed four dollars a day.

EXHIBIT 2 E.

DECISIONS OF THE COMPTROLLER OF THE TREASURY RELATING TO TRAVEL EXPENDITURES.

["Pub." refers to published decisions; "MS." to manuscript decisions.]

1. Reimbursement of traveling expenses by mileage allowance or otherwise not compensation.

An officer of the Revenue-Cutter Service who, while on leave of absence traveled from Seattle, via San Francisco and New York, to Washington, and who was subsequently detached from his vessel at Seattle and directed to report to the Secretary of the Interior for duty, is not entitled to reimbursement of the expenses incurred in the performance of such travel, the travel not having been performed on public business or under orders, notwithstanding that his employment by the Interior Department had been previously contemplated and that his account for such expenses was subsequently approved by the Secretary of the Treasury. (17 MS., 1228.) A mileage allowance is a commutation for traveling expenses. (1 pub., 521; 5 id., 99.)

Payment of traveling allowances on discharge to an enlisted man of the Marine Corps who at the time of his discharge was indebted for clothing overdrawn is not prohibited by the provision of section 1766, Revised Statutes, that no compensation shall be paid to any person who is in arrears, traveling allowances on discharge not being in the nature of compensation. (8 pub., 624.)

The mileage of the clerk of the United States district court for the district of South Dakota in going to attend court, being in the nature of a reimbursement for expenses and not a fee for services rendered, is not doubled by the provisions of the act of July 31, 1894, and section 840, Revised Statutes, authorizing him to receive double fees for his services. (1 pub., 531.)

2. Travel expenses paid only when travel has been ordered by competent authority.

The Director of the Mint is not authorized to travel on public business of the Treasury Department without the order or authorization of the Secretary of the Treasury. (7 pub., 178.)

To entitle an officer of the Navy to mileage under the act of March 3, 1835, the travel must have been performed under orders issued by competent authority. (1 pub., 381.)

An officer of the Navy who performed travel which was not required by his orders is not entitled to mileage therefor under orders subsequently issued. (15 MS., 72.)

An officer of the Navy who was granted a leave of absence to enable him to return to his home before receiving his discharge, but who received no orders for travel, is not entitled to mileage therefor. (6 MS., 477.)

The law and regulations requiring a specific order prior to the commencement of the journey must be strictly complied with, and the officer must make the journey within a reasonable time, in accordance with the order, to acquire a right to mileage. (4 pub., 175.) Under the provision in section 420, Revised Statutes, relating to the bureaus of the Navy Department, that "all of the duties of the bureau shall be performed under the authority of the Secretary of the Navy, and their orders shall be considered as emanating from him and shall have full force and effect as such," an order of the Navy issued by the Bureau of Navigation, under authority of the Navy, directing an officer to perform a journey, is sufficient authority for him to perform the travel and to entitle him to mileage therefor, without the approval of the Secretary. (9 pub., 351.) A civilian employee of the Navy Department is entitled, for travel under orders, to reimbursement of his actual necessary expenses incurred en route during his detention in quarantine, provided that during his detention he is in condition and readiness for service. A civilian employee of the Navy Department is not entitled, for travel under orders, to reimbursement of his actual necessary expenses incurred en route during his detention, not being incident to the

service.

The ratification of the Navy Department of travel performed by a civilian employee not strictly in obedience to orders has the same effect as the issuance of prior orders to him directing the performance of the travel, and entitles him to reimbursement of his actual necessary expenses. (12 pub., 476.)

An officer of the Army is not entitled to mileage for travel unless the travel is performed under an order or its equivalent, issued by competent authority, or unless the action of the officer in performing the travel is subsequently ratified. (13 MS., 426; 14 id., 877; 16 id., 1344; 17 id., 9962.)

3. Travel expenses of a person not yet appointed by the Government may not be paid.

The power of appointment to the office of regular assistant district attorney is vested by law in the Attorney General, and until he actually appoints a person to said office such person is not entitled to reimbursement by the United States of traveling expenses incurred while assuming to act as an assistant district attorney, notwithstanding the travel was performed upon the request of the district attorney. (15 pub., 630.)

A paymaster's clerk in the Navy is not entitled to traveling expenses in going to his vessel before accepting appointment and taking the oath of office. (6 pub., 178.)

(10

Where a paymaster's clerk in the Navy had accepted his appointment and taken the oath of office, he was entitled to traveling expenses in going to his vessel, notwithstanding he had not passed the physical examination at the time such expenses were incurred. pub., 513.) The Secretary of Agriculture is authorized to enter into an agreement to pay the traveling expenses to be incurred by a person not in the employment of the Government from his place of residence to New York City for consultation with an officer of the department for the purpose of determining the advisability of employing him. therein. (13 MS., 1029.)

4. Travel expenses payable only for travel on public business.

Mileage is a form of reimbursement for money expended by an officer in the Government service, and public business is the foundation on which mileage rests. (2 pub., 410.)

The expenses incurred by civil officers and employees in traveling upon public business by order of a head of department are an incident to the object in connection with which the travel is performed, and in the absence of other provisions of law they are entitled to be reimbursed therefor from the appropriation for that object. (4 pub., 475.)

An officer whose office is at the seat of government is entitled to reimbursement for the traveling expenses only when he is absent therefrom on official business, and if, when absent on a vacation, his official duties require his presence in Washington, to travel from the place where he happens to be to Washington and return, is not travel upon official business. (3 pub., 170.)

A musician in the band, United States Marine Corps, is not entitled to travel pay on a discharge given at his own request for his own convenience. (3 pub., 640.)

An officer who travels on private business from Austin, Tex., to Charlottesville, Va., and is then assigned to duty at Washington and not required to return to his station at Austin, is not entitled to be reimbursed for his expenses from Austin to Charlottesville, notwithstanding the fact that he would within a short time have been assigned to duty at Washington and entitled to his expenses in traveling from Austin to Washington. (1 pub., 479.)

A district attorney in attendance upon a court held at a place other than that of his abode went to his home on Saturday and returned on Monday to the same place to attend a hearing before a commissioner. The court still being in session, he attended and charged a per diem for Monday. Held: That mileage for travel from his home to attend the hearing before the commissioner can not, under the circumstances, be allowed as travel "actually and necessarily performed," as required by act of February 22, 1875. (1 pub., 555.)

Under the provision that district attorneys shall be allowed necessary expenses for lodging and subsistence and actual and necessary traveling expenses while necessarily absent from their official residences, on official business, a district attorney who, while on an official journey, stopped at a place for his own convenience, and was taken sick there, is not entitled to reimbursement for lodging and subsistence during such sickness. (6 MS., 788.)

5. Travel expenses from the home of an officer to his official headquarters or station are not ordinarily payable.

Travel by an officer from his personal residence to his official station is not travel upon public business or duty. (6 pub., 170.)

The official station of an officer or employee is the place where it is his duty to be, except when his duties require his temporary absence therefrom. (5 pub., 592.)

A deputy consul general is a "consular" officer within the meaning of the term "diplomatic and consular officers" as used in the act of June 30, 1906, and is entitled to mileage as provided by that act for travel performed in going to the place to which he was appointed. (13 pub., 357.)

A clerk for the fisheries steamer Albatross is entitled to travel expenses from the place of his appointment and entry upon duty in connection with the steamer to the place of his reporting for duty on board the steamer. (12 pub., 658.)

6. The payment of traveling expenses of persons changing stations is dependent upon the character of the office or employment.

An employee appointed or employed while in Washington, D. C., as a stenographer and typewriter at Portland, Me., is not entitled to traveling expenses for proceeding to his place of service, the contract with him not having provided therefor. (5 pub., 179; 6 MS., 1059; 1 id., 622, 738; 15 id., 116, 716; 16 id., 279; 17 id., 723; 21 id., 542.)

A transfer of a clerk from one land office to another is in effect a new appointment to a new position, and a clerk so transferred is not entitled to traveling expenses in going to his place of duty under his new appointment. (7 MS., 110.)

The transfer of a special laborer from the department of supplies and accounts, navy yard, Boston, Mass., to the Bureau of Supplies and Accounts, Navy Department, Washington, D. C., is in effect a new appointment to a new place, and said employee is not entitled to reimbursement of his traveling expenses in going to his post under his new appointment. (9 pub., 751.)