to

current to the General Accounting Office. The foregoing statement of disbursements has been examined and is approved except as noted below or in letter of exceptions, and is returned for submission with the account

ABSENCES:

See Leaves of absence; Pay.

ACCIDENTS:

Deaths-

Damages claim of husband for death of
wife resulting from injuries received
when struck by car of Alaska Railroad
is not payable from appropriation for
maintenance and operation of railroad,
no specific statutory provision having
been made for payment of such claims.
Gratuities-six months' pay not payable
under act June 4, 1920, 41 Stat. 824, to
widow, child, or other dependent rela-
tive of Navy enlisted man who was
struck by automobile and killed while
absent from duty without authority...
ACCOUNTS:

See Disbursing officers and agents; Indian
affairs; Miscellaneous receipts; Set-off.
District of Columbia-

Procedure to be followed where part of an
appropriation made from general fund
of Treasury is to be charged to District
of Columbia revenues...
Procedure to be followed where subse-
quent legislative enactment provides
that of an appropriation already made
from general fund of Treasury a part
thereof shall be borne by the District of
Columbia..

Taxes, collector of, without authority to
deposit taxes and other revenues of Dis-
trict received by him elsewhere than
with Treasurer of the United States;
past practice of depositing checks remit-
ted in payment of taxes in local banks
to be discontinued....

Transfer to credit of appropriation under
Federal agency, of amount appropri-
ated in District of Columbia appropria-
tion act, in accordance with specific
directions therein; how accomplished..
Indian affairs-individual Indian money
checks in small amounts drawn on local
depositories and remaining outstanding
and unpaid for several years; disposi-
tion of..

Justice Department-naturalization fees-
retention of one-half of fees collected un-
authorized where court clerks paid on
salary basis; practice to be discontinued. 567
Refunds-moneys collected from contract-
ors for supplies purchased which were not
in accordance with contract should be de-
posited into Treasury to credit of appro-
priation erroneously charged therewith..,103

ACCOUNTS-Continued.

St. Elizabeths Hospital patients-private
funds of insane patient who left hospital
and entered National Home for Disabled
Volunteer Soldiers and then was formally
discharged from hospital may not be trans-
ferred to the home solely on witnessed
mark of patient; proper disposition of
funds explained....
Set-off-war-risk insurance-unlawful pay-
ments under World War adjusted com-
pensation act resulting from error in War
Department, and not from error in judg
ment or change in construction of statute
by Secretary of War, how recoverable...
Special deposit-map refunds-amounts due
purchasers of Geological Survey maps re-
maining in special deposit account of de-
partment disbursing officer for several
years; disposition of..
Special funds-St. Elizabeths Hospital pa-
tients-private funds of insane patient
who left hospital and entered National
Home for Disabled Volunteer Soldiers
and then was formally discharged from
hospital may not be transferred to the
home solely on witnessed mark of patient;
proper disposition of funds explained....
Surplus fund act-War Department--un-
expended balances of split fiscal year ap-
propriations are for carrying to surplus
fund two fiscal years after close of fiscal
year for which split year appropriation
made..

Transfers-when pay account is transferred
to a disbursing officer who is in possession
of facts necessary to enable him to make
proper adjustments in account and to pay
correct balance, he is responsible for any
overpayment resulting from failure to
make adjustments...

Trust funds-

ADOPTION:

Brothers and sisters-

Decedents, estates of-

Money due from United States to es-
tate of deceased Navy enlisted man
may not be paid to his brothers and
a sister by adoption or to an adminis-
trator acting solely on their behalf...
Rights of inheritance do not arise merely
from performance of contract of adop-
tion and one who claims an act of
adoption has been accomplished must
show there has been compliance with
every essential requirement...

ADVANCE PAYMENTS:

See Payments.

ADVERTISING:

Bidders-qualifications, requirements as to,
in connection with erection of public
buildings.....

Bids-

Acceptance of other than lowest-

Incinerator-withdrawal of lowest bid
after bids opened, on account of al-
leged mistake, is unauthorized; pro-
cedure if bidder refuses to make de-
livery....
Painting-unauthorized on basis of
higher bidder's proposal to do work
in less time, where advertisement for
proposals did not state that element of
time would be considered in accept-
ance of bids......
Pipe, cast-iron-where time limit not
stated in advertisement for bids
within which delivery required or
that time required for delivery would
be considered in awarding contract,
rejection of lowest bid because time
in which delivery was proposed was
greater than time specified in higher
bid, unauthorized..
Alternative-where two projects adver-
tised separately and proposals re-
quested separately, a bidder who is
high on one proposal may not have
same accepted by virtue of alternative
proposal contained in second bid to re-
duce same sufficiently to make him low
bidder under both advertisements in
event he is awarded all the work.......
Evaluation-amount to be fixed as
liquidated damages for delay in com-
pleting public work should be as nearly
as can be estimated the amount of the
Government's loss or damage resulting
therefrom, and such amount when
fixed may be considered in evaluating
bids specifying different times for per-
formance..
Guarantees-

No basis for administrative practice
which would require bidders to ac-
company proposals with bonds con-
ditioned on performance of contract
in event bid accepted. Bonds should

Page

235

235

252

588

299

52

663

649

ADVERTISING-Continued.

Bids-Continued.

Guarantees-Continued.

be conditioned on entering into con-
tract and giving of good and sufficient
sureties for performance in event bid
accepted....

Nothing in merchant marine act of 1928
for ocean carriage of mail inconsistent
with requirement in section 3945,
R. S., that every proposal be accom-
panied with guarantee to enter into
obligation with good and sufficient
sureties for performance in event bid
accepted.....
Options-where price quoted by lowest
bidder was based on alleged option
given it by manufacturer, and differ-
ence in prices in bids submitted was
not sufficient to put contracting officer
on notice of possible mistake, there is no
authority, after award made, for relief
of contractor for loss sustained by rea-
son of expiration of option, there being
no undue delay by Government in
ordering supplies....
Rejection-where no time limit stated in
advertisement for bids within which
delivery required, or that time required
for delivery would be considered in
awarding contract, rejection of lowest
bid because time in which delivery was
proposed was greater than time speci-
fied in higher bid, unauthorized..............
Withdrawals-

Lowest bid may not be withdrawn
after bids opened, on account of al-
leged mistake; procedure if bidder
refuses to make delivery.
Submission of bids for advertised needs
of Government is not for such neglect-
ful treatment by bidders as to give
frequent cause for attempted with-
drawals on ground of alleged error.
Government purchasing officers are
not guardians for those indulging in
poor business methods.....

Proposals-
Damages, liquidated-amount to be fixed
as liquidated damages for delay in com-
pleting public work should be as nearly
as can be estimated the amount of the
Government's loss or damage resulting
therefrom, and such amount when fixed
may be considered in evaluating bids
specifying different times for perform-

ance...

Specifications-bidders to be notified of
basis on which bids on public work will
be evaluated if consideration is to be
given to factors other than amounts of
bids in making award.....

AFFIDAVITS:

See Evidence.
AGENTS:

See Attorneys; Disbursing officers and agents.

AGRICULTURE, DEPARTMENT OF:
Experiment stations-Federal aid to
States-right of a State to share in appro-
priations is conditional upon certificate
of Secretary of Agriculture made on or be-
fore July 1 of each year that "it is comply-
ing with the provisions of this act";
failure of State to comply may not be
waived....

ALASKA:

Courts, clerks of-naturalization fees-re-
tention of one-half of fees collected un-
authorized where clerks paid on salary
basis; practice to be discontinued.....
ALASKA RAILROAD:
Damages claim of husband for death of
wife resulting from injuries received when
struck by car of railroad is not payable
from appropriation for maintenance and
operation of the railroad, no specific
statutory provision having been made for
payment of such claims.....
Employees are employees of United
States, and not entitled to reimbursement
from appropriation "Alaska Railroad
Fund" for personal property destroyed
by fire resulting from wreck on railroad,
in absence of specific provision in appro-
priation act or other law therefor........
ALIENS:

Exclusion-passage money and fines-
refunds unauthorized under section 9,
immigration act of 1917, 39 Stat. 880,
notwithstanding alien admitted for some
reason, even though proper for exclusion
under act.-----.

Visas, nonquota immigration-refunds au-
thorized on showing of payment of fees
because of erroneous demand by immi-
gration officers..

ALLOWANCES:

See Compensation; Pay; Quarters; Subsist-
ence allowance; Travel allowance.
APPOINTMENTS:

Effective date-

Payment unauthorized for services ren-
dered prior to date of appointment....
Where officer appointed for statutory
term, the term commences with date
stated in commission; if no date stated,
term commences with date of commis-
sion; date of acceptance of appointment
does not affect term...
New-

APPOINTMENTS-Continued.

New-Continued.

in amount necessary for salaries may be
included in amount to be reported for
submission to Congress.....
Interior Department-increase in com-
pensation made effective on same day
as new appointment is unauthorized...
Salary-act May 28, 1928, 45 Stat. 776,
authorizing automatic advancement of
all positions in grade CAF-11 to grade
CAF-12, as of July 1, 1928, and saving
clause against loss of salary, did not
operate on entirely new position to
which employee assigned as of July 1,
1928; salary rate for new position, how
fixed.....

State Department-application of Welch
Act to salary rate payable to Under-
secretary of State under new appoint-
ment after July 1, 1928.....
Veterans' Bureau-when new position
created by administrative office and
finally allocated as provided by law,
administrative office may transfer
thereto an employee from lower or
higher grade without reduction in
salary, provided there be a salary rate
in grade to which transferred equal to
or greater than that received at time of
transfer...

War Department-when new position
created by administrative office and
finally allocated as provided by law,
administrative office may transfer there-
to an employee from higher grade and
pay maximum salary rate in lower grade
equal to or greater than that being re-
ceived in higher grade at time of
transfer....
Welch Act-

Action of Personnel Classification Board
purporting to reallocate position solely
on basis of new job sheet redescribing
identical duties on basis of which
position originally allocated prior to
July 1, 1928; effect of......
Application of act to salary rate payable
to Undersecretary of State under new
appointment after July 1, 1928.......

APPROPRIATIONS:

Agriculture, Department of-

Entomology, Bureau of appropriation
available for traveling expenses is ap-
plicable to reimbursement of employee
injured coincident with termination of
official duty in travel status for expenses
incurred in returning to headquarters;
basis of payment....
Experiment stations-right of a State to
share in appropriations is conditional
upon certificate of Secretary of Agricul-
ture made on or before July 1 of each
year that "it is complying with the
provisions of this act"; failure of State
to comply may not be waived...............

APPROPRIATIONS—Continued.
Alaska Railroad-

Appropriation for maintenance and op-
eration is inapplicable, in absence of
specific provision therein, to reimburse-
ment of employees of railroad for person-
al property destroyed by fire resulting
from wreck on railroad, such employees
being also employees of the United
States....
Appropriation for maintenance and op-
eration is inapplicable to payment of
claim of husband for death of wife re-
sulting from injuries received when
struck by car of railroad, no specific
statutory provision having been made
for payment of such claims....
Deficiencies-

Compensation-net amount of increases
in compensation resulting from admin-
istrative adjustments of positions or
employees in field service made in-
dependent of requirements or authoriza-
tions of Welch Act may not be included
in amount to be submitted to Congress
for deficiency appropriation........
Federal Trade Commission-
Increases in salaries of employees in
commission's branch offices outside
Washington, D. C., due to adjust-
ments under section 3, act May 28,
1928, may be included in amount to
be reported as deficiency for sub-
mission to Congress....
Pay rolls for July, 1928, should show
both automatic increase in salary
authorized by Welch Act as of July 1,
1928, and the effective date in July of
any reallocations of positions....
Where new appointments are made
during current fiscal year to positions
existing and vacant June 30, 1928, or
to positions for which appropriations
were included in estimates for current
fiscal year, deficiency resulting there-
from in amount necessary for salaries
may be included in amount to be
reported for submission to Congress..
District of Columbia-
Accounting procedure where part of an
appropriation made from general fund
of Treasury is to be charged to District
of Columbia revenues..
Accounting procedure where subsequent
legislative enactment provides that of
an appropriation already made from
general fund of Treasury a part thereof
shall be borne by the District of Colum-
bia......
"Contingent and miscellaneous expenses,
D. C., 1928"-applicable to expenses
incurred by Metropolitan police inspec-
tor traveling to other cities to study
traffic conditions and regulations for
control of taxicabs and taxicab drivers.
Metropolitan police-"Miscellaneous and
contingent expenses "-inapplicable to

Increase in salaries of employees in
commission's branch offices outside
Washington, D. C., due to adjust-
ments under section 3, act May 28,
1928, may be included in amount to
be reported as deficiency for submis-
sion to Congress..
Pay rolls for July, 1928, should show
both automatic increase in salary
authorized by Welch Act as of July
1, 1928, and the effective date in July
of any reallocations of positions._____
Where new appointments are made
during current fiscal year to positions
existing and vacant June 30, 1928, or
to positions for which appropriations
were included in the estimates for
current fiscal year, deficiency result-
ing therefrom in amount necessary
for salaries may be included in
amount to be reported for submis-
sion to Congress...

Fiscal year-
Availability beyond-Treasury Depart-
ment-appropriation for clearing site
acquired for public building, although
no building contemplated at the time,
is not "public building" appropriation
and not available beyond fiscal year in
which made...
Split-War Department-unexpended
balances of split-year appropriations
are for carrying to surplus fund two
fiscal years after close of fiscal year for
which split-year appropriation made...
General-rewards for furnishing informa-
tion not essential but helpful in accom-
plishment of authorized work are not
payable from general appropriation un-
less specifically provided for therein or in
other statute. Authorized in particular
instance-------

Interior Department-
Indian Affairs-

Appropriation available for purchase of
passenger-carrying vehicles is appli-
cable to installation of heaters in Gov-
ernment automobiles..

638

358

40

40

40

519

547

613

313