of Agriculture under former section 5 of Title 23, Highways, and former section 561 of Title 16, Conservation.

§ 81a. Same; necessity of approval by Secretary of War for purchase or exchange.

CODIFICATION

Section, act Apr. 28, 1942, ch. 246, § 6, 56 Stat. 255 is omitted from the Code as obsolete on authority of War Department Circular No. 166, § III.

WAR DEPARTMENT CIRCULAR No. 166

Section III of War Department Circular No. 166, dated 21 July 1943, executed by G. C. Marshall, Chief of Staff, by order of the Secretary of War, provided:

"III-Motor purchases approval under War Department Civil Appropriation Act, 1943.-1. The War Department Civil Appropriation Act, 1943 [act Apr. 28, 1942, ch. 246, § 6, 56 Stat. 225], required the approval of the Secretary of War before certain appropriated funds might be used by the various Government departments and agencies for the purchase or exchange of any motor-propelled passenger-carrying vehicles. As to the War and Navy Departments, this approval was required when the purchase or exchange was made out of funds appropriated for the civil functions of those departments. This provision has not been repeated in the War Department Civil Appropriation Act, 1944.

"2. Accordingly, the approval of the Secretary of War is no longer a prerequisite to the expenditure of appropriated funds for the purchase or exchange of motorpropelled passenger-carrying vehicles.

"3. Circular No. 352, War Department, 1942, is

rescinded.

"[A. G. 020 (20 Jul 43).]"

§ 82. Officers in arrears.

No money shall be paid to any person for his compensation who is in arrears to the United States, until he has accounted for and paid into the Treasury all sums for which he may be liable. In all cases where the pay or salary of any person is withheld in pursuance of this section, the General Accounting Office, if required to do so by the party, his agent or attorney, shall report forthwith to the General Counsel for the Department of the Treasury the balance due; and the General Counsel shall, within sixty days thereafter, order suit to be commenced against such delinquent and his sureties. (R. S. § 1766; June 10. 1921, ch. 18, 42 Stat. 23; May 10, 1934, ch. 277, § 512 (b), 48 Stat. 759.)

DERIVATION

Act Jan. 25, 1828, ch. 2, 4 Stat. 246; act May 20. 1836. ch. 77, 5 Stat. 31.

TRANSFER OF FUNCTIONS

With certain specified exceptions, all functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out under section 241 of this title.

CROSS REFERENCES

Coast Guard, pay of officers indebted to United States, see section 461 of Title 14, Coast Guard.

Deductions from military and civilian pay for recovery of erroneous payments. see section 46d of this title.

§ 83. Restrictions on paying fees or dues in societies. No money appropriated by any Act shall be expended for membership fees or dues of any officer or employee of the United States or of the District of Columbia in any society or association or for ex

penses of attendance of any person at any meeting or convention of members of any society or association, unless such fees, dues, or expenses are authorized to be paid by specific appropriations for such purposes or are provided for in express terms in some general appropriation. This section shall not be so construed as to prohibit the payment from the appropriations for the Department of Agriculture of expenses incidental to the delivery of lectures, the giving of instruction, or the acquiring of information at meetings by its employees on subjects relating to the work of the department authorized by law. (June 26, 1912, ch. 182, § 8, 37 Stat. 184; Mar. 4, 1913. ch. 145, 37 Stat. 854.)

CROSS REFERENCES

Payment of travel, subsistence and other expenses of government employees incident to attendance at meetings under Government Employees' Training Program, see section 2318 of this title.

§ 84. Annual or monthly compensation.

Where the compensation of any person in the service of the United States (except persons whose compensation is computed in accordance with section 944 of this title) is annual or monthly the following rules for division of time and computation of pay for services rendered are established: Annual compensation shall be divided into twelve equal installments, one of which shall be the pay for each calendar month; and in making payments for a fractional part of a month one thirtieth of one of such installments, or of a monthly compensation, shall be the daily rate of pay. For the purpose of computing such compensation and for computing time for services rendered during a fractional part of a month in connection with annual or monthly compensation, each and every month shall be held to consist of thirty days, without regard to the actual number of days in any calendar month, thus excluding the 31st of any calendar month from the computation and treating February as if it actually had thirty days. Any such person entering the service of the United States during a thirty-one day month and serving until the end thereof shall be entitled to pay for that month from the date of entry to the 30th day of said month, both days inclusive; and any person entering said service during the month of February and serving until the end thereof shall be entitled to one month's pay, less as many thirtieths thereof as there were days elapsed prior to date of entry: Provided. That for one day's unauthorized absence on the 31st day of any calendar month one day's pay shall be forfeited. (June 30, 1906, ch. 3914, $ 6, 34 Stat. 763; June 30, 1945, ch. 212, title VI, $ 604 (c), 59 Stat. 303.)

AMENDMENTS

1945-Act June 30, 1945, amended section by inserting "except such persons of this title" following "United States" in first sentence, and by striking "Any person" and inserting in lieu thereof "Any such person" in second sentence.

EFFECTIVE DATE OF 1945 AMENDMENT Amendment of section by act June 30, 1945, was made effective on July 1, 1945, by section 610 of act June 30, 1945.

CROSS REFERENCES

Coast Guard civilian instructors, see section 186 of Title 14. Coast Guard.

§ 84a. Consent of United States to taxation of compensation of officers and employees of United States, Territories, etc.

The United States consents to the taxation of compensation, received after December 31, 1938, for personal service as an officer or employee of the United States, any Territory or possession or political subdivision thereof, the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, by any duly constituted taxing authority having jurisdiction to tax such compensation, if such taxation does not discriminate against such officer or employee because of the source of such compensation. (Apr. 12, 1939, ch. 59, Title I, § 4,

53 Stat. 575.)

CROSS REFERENCES

State, etc., taxation of income of residents of, or from transactions in, Federal areas, see section 106 of Title 4, Flag and Seal, Seat of Government, and the States.

§ 84b. Withholding State income taxes of Federal employees by Federal agencies.

Where

(1) the law of any State or Territory provides for the collection of a tax by imposing upon employers generally the duty of withholding sums from the compensation of employees and making returns of such sums to the authorities of such State or Territory, and

(2) such duty to withhold is imposed generally with respect to the compensation of employees who are residents of such State or Territory,

then the Secretary of the Treasury, pursuant to regulations promulgated by the President, is authorized and directed to enter into an agreement with such State or Territory within one hundred and twenty days of the request for agreement from the proper official of such State or Territory. Such agreement shall provide that the head of each department or agency of the United States shall comply with the requirements of such law in the case of employees of such agency or department who are subject to such tax and whose regular place of Federal employment is within the State or Territory with which such agreement is entered into. No such agreement shall apply with respect to compensation for service as a member of the Armed Forces of the United States. (July 17, 1952, ch. 940, § 1, 66 Stat. 765.)

Ex. ORD. No. 10407. REGULATIONS GOVERNING AGREEMENTS Ex. Ord. No. 10407, Nov. 7. 1952, 17 F. R. 10132, provided: By virtue of the authority vested in me by section 1 of the act of July 17, 1952, 66 Stat. 765 [this section], section 301 of title 3 of the United States Code (as added by section 10 of the act of October 31, 1951, 65 Stat. 712), and as President of the United States. I hereby prescribe the following regulations governing agreements to be entered into between the Secretary of the Treasury and any State or Territory, pursuant to the provisions of the said act of July 17, 1952 this section and section 84c of this title], with respect to the withholding of State or Territorial income taxes from the compensation of employees of the United States:

1. Such an agreement shall be entered into by the Secretary of the Treasury within 120 days of the receipt of a request therefor by the Secretary from the Governor or any other proper official of any State or Territory, where (a) the law of such State or Territory provides for the collection of a tax by imposing upon employers generally the duty of withholding sums from the compensation of employees and making returns of such sums

to the authorities of such State or Territory, and (b) the duty to withhold is imposed generally with respect to the compensation of employees who are residents of such State or Territory: Provided, that each such agreement shall be consistent with the provisions of the said act of July 17, 1952 [this section and section 84c of this title], and of rules and regulations issued thereunder, and shall be subject to any amendments of any of such provisions, including amendments occurring after the effective date of any such agreement.

2. Each such agreement (a) shall provide that the head of each agency of the United States shall comply with the requirements of such law of the State or Territory concerned with respect to employees of such agency who are subject to such tax and whose regular place of federal employment is within the State or Territory with which such agreement is entered into, (b) shall specify when the withholding of tax shall commence, and (c) shall provide for procedures for the withholding, the filing of the returns, and the payment of the tax to the State or Territory which conform, in so far as practicable, to the usual fiscal practices of agencies of the United States.

3. No such agreement (a) shall apply with respect to compensation for service as a member of the Armed Forces of the United States. or (b) shall require collection by agencies of the United States of delinquent tax liabilities of federal employees.

4. The head of each agency shall designate, or provide for the designation of, the officers or employees whose duty it shall be to withhold taxes, file required returns, and direct the payment of such taxes withheld, in accordance with the terms of agreements entered into between the Secretary of the Treasury and the States or Territories.

5. Nothing in this order, or in rules or regulations issued hereunder, or in any agreement entered into pursuant thereto, shall be deemed to consent to the application of any provision of law of any State or Territory which has the effect of imposing more burdensome requirements upon the United States than it imposes upon other employers, or which has the effect of subjecting the United States or any of its officers or employees to any penalty or liability.

6. As used in this order

(a) The term "agency" means each department, commission, authority, administration, board, or other independent establishment of the Government of the United States, including any wholly-owned instrumentality of the United States, but such term does not include governments of the possessions or units of the legislative or judicial branches of the United States except to the extent that any such units may by specific statutory provision be subject to laws relating generally to the executive branch of the Government;

(b) The term "Armed Forces of the United States" includes all regular and reserve components of the Army, the Navy, the Air Force, the Marine Corps, and the Coast Guard.

(c) The term "employees" as applied to employees of the United States includes officers and means individuals appointed by a federal officer and engaged in the performance of federal functions in an agency as defined in paragraph (a), above, under authority of an act of Congress or an Executive order, who in the performance of their duties are supervised and directed by a federal officer, but the term does not include retired personnel. pensioners, annuitants. or similar beneficiaries of the federal government, whether their status is civilian or in the Armed Forces of the United States, who are not performing active service, or persons receiving remuneration for services on a contract-fee basis.

(d) The term "regular place of federal employment" means the place where an employee actually performs his services, irrespective of his residence, except when such services are performed in a travel or temporary duty status, in which case his "regular place of federal employment" will be the place to which he will normally be expected to proceed for the purpose of performing further services in connection with his federal employment on the termination of travel or temporary duty status.

7. I hereby delegate to the Secretary of the Treasury authority to prescribe such rules and regulations not

inconsistent herewith as may be necessary further to effectuate the provisions of the act of July 17, 1952 [this section and section 84c of this title], or of this order. HARRY S. TRUMAN

§ 84c. Same; limitation of burden on United States.

Nothing in section 84b of this title shall be deemed to consent to the application of any provision of law which has the effect of imposing more burdensome requirements upon the United States than it imposes upon other employers, or which has the effect of subjecting the United States or any of its officers or employees to any penalty or liability by reason of the provisions of section 84b of this title. (July 17, 1952, ch. 940, § 2, 66 Stat. 766.)

§ 84d. Civilian employees of National Guard; withholding sums for State employee retirement systems.

Where

(1) the law of any State or Territory provides for the payment of employee contributions to State or Territorial employee retirement systems by withholding sums from the compensation of State or Territorial employees and making returns of such sums to the authorities of such State or Territory; and

(2) civilian employees of the National Guard and the Air National Guard other than those employed by the National Guard Bureau are eligible for membership in a State or Territorial employee retirement system, then the Secretary of Defense, pursuant to such regulation as may be promulgated by the President, is authorized and directed to enter into an agrement with such State or Territory within one hundred and twenty days of the request for agreement from the proper official of such State or Territory. Such agreement shall provide that the Department of Defense shall comply with the requirements of such law in the case of employees subject to this section who are eligible for membership in a retirement system for State or Territorial employees, and the disbursing officers paying such employees shall withhold and pay over to such retirement system the employee contributions for such employees.

(June 15, 1956, ch. 390, 70 Stat. 283.)

Ex. ORD. No. 10679. WITHHOLDING OF COMPENSATION OF CERTAIN CIVILIAN EMPLOYEES FOR STATE EMPLOYEE RETIREMENT SYSTEM PURPOSES

Ex. Ord. No. 10679, Sept. 20, 1956, 21 F. R. 7199, provided:

By virtue of the authority vested in me by the act of June 15, 1956, 70 Stat. 283 [this section], and section 301 of title 3 of the United States Code, and as President of the United States, I hereby prescribe the following regulations governing agreements to be entered into between the Secretary of Defense and States or Territories, pursuant to the provisions of the said act of June 15, 1956 [this section], with respect to withholding of compensation of certain civilian employees of the Army National Guard and the Air National Guard for State or Territorial employee-retirement system purposes:

1. Such an agreement shall be entered into by the Secretary of Defense within one hundred and twenty days of the receipt of a request therefor by the Secretary from the Governor or any other proper official of any State or Territory: Provided, (a) that the law of such State or Territory provides for the payment of employee contributions to such State or Territorial employee-retirement systems by withholding sums from the compensation of such State or Territorial employees and making returns of such

sums to officials of such State or Territory; (b) that civilian employees of the Army National Guard and the Air National Guard, other than those employed by the National Guard Bureau, are eligible for membership in a State or Territorial employee-retirement system; and (c) that each such agreement shall be consistent with the provisions of the said act of June 15, 1956 [this section]. and of rules and regulations issued thereunder, and shall be subject to any amendments of the said act, including amendments occurring after the effective date of any such agreement.

2. Each such agreement (a) shall provide that the Secretary of the Army with respect to such employees of the Army National Guard, and the Secretary of the Air Force with respect to such employees of the Air National Guard, shall comply with the requirements of such State or Territorial law in the case of employees subject to the said act of June 15, 1956, who are eligible for membership in such retirement system for State or Territorial employees, (b) shall specify when the withholding of sums from the compensation of such State or Territorial employees shall commence, and (c) shall provide for procedures for the withholding, the filing of the returns, and the payment of the sums withheld from compensation to the State or Territory which conform, so far as practicable, to the usual fiscal practices of the Department of the Army and the Department of the Air Force, respectively. 3. The Secretary of the Army with respect to Army National Guard employees, and the Secretary of the Air Force with respect to Air National Guard employees, shall designate, or provide for the designation of, the officers or employees whose duty it shall be to withhold sums from compensation, file required returns, and direct the payment of such sums withheld, in accordance with the terms of the agreements entered into between the Secretary of Defense and the States or Territories.

4. Nothing in this order, or in rules or regulations issued thereunder, or in any agreement entered into pursuant thereto, shall be construed as giving consent to the application of any provision of law of any State or Territory which has the effect of imposing more burdensome requirements upon the United States than it imposes upon departments, agencies, or political subdivisions of the State or Territory concerned with respect to employees thereof who are members of the State or Territorial retirement system, or which has the effect of subjecting the United States or any of its officers or employees to any penalty or liability.

5. As used in this order, the term "employees" means civilian employees of the Army National Guard or Air National Guard of a State or Territory who are employed pursuant to section 709 of title 32 of the United States Code, and paid from Federal, appropriated funds.

6. I hereby delegate to the Secretary of Defense authority to prescribe such rules and regulations not inconsistent herewith as may be necessary to further effectuate the provisions of the said act of June 15, 1956 [this section, or of this order. DWIGHT D. EISENHOWER

§ 85. Compensation for clerks or secretaries of retired officials.

No allowance or compensation for clerks or secretaries of officials of the United States retired from active service shall be authorized. (July 1, 1898. ch. 546, § 1, 30 Stat. 644.)

CROSS REFERENCES

Office staff authorized for former Presidents of the United States, see note under section 102 of Title 3. The President.

§ 86. Repealed. June 29, 1938, ch. 818, § 2, 52 Stat. 1247. Section, acts Jan. 6. 1885, No. 5. 23 Stat. 516; Feb. 23, 1887, No. 6, 24 Stat. 644; June 29, 1938, ch. 818, § 2, 52 Stat. 1247, related to holidays for per diem employees. and is now covered by section 86a of this title.

§ 86a. Holidays of employees by day, hours, or piece; pay.

Hereafter whenever regular employees of the Federal Government or the municipal government of

the District of Columbia whose compensation is fixed at a rate per day, per hour, or on a piece work basis are relieved or prevented from working solely because of the occurrence of a holiday such as New Year's Day, Washington's Birthday, Memorial Day, Fourth of July, Labor Day, Thanksgiving Day, Christmas Day, Veterans Day, or any other day declared to be a holiday by Federal statute, Executive order, or, with respect to employees of the municipal government of the District of Columbia, by order of the Board of Commissioners of the District of Columbia, or on any day on which the departments and establishments of the Government are closed by Executive order, or, with respect to the employees of the municipal government of the District of Columbia, on any day on which the departments or establishments of such government are closed by order of the Board of Commissioners of the District of Columbia, or, on any day on which such employees are relieved or prevented from working by administrative order issued under such regulations as may be promulgated by the President, or, with respect to the employees of the municipal government of the District of Columbia, on any day on which such employees are relieved or prevented from working by administrative order issued under such regulations as may be promulgated by the Board of Commissioners of the District of Columbia, they shall receive the same pay for such days as for days on which an ordinary day's work is performed. (June 29, 1938, ch. 818, § 1, 52 Stat. 1246; June 11, 1954, ch. 283, 68 Stat. 249; July 18, 1958, Pub. L. 85-533, § 2, 72 Stat. 377.)

AMENDMENTS

1958-Pub. L. 85-533 amended section to include employees of the municipal government of the District of Columbia for purposes of pay for holidays or for other days they are prevented from working by order or regulations, and to include Veterans Day as a holiday.

1954 - Act June 11, 1954, amended section to extend its provisions to days when departments or establishments of the Government are closed by administrative order. INAUGURATION DAY: FEDERAL EMPLOYEES IN DISTRICT OF

COLUMBIA

Pub. L. 85-1, Jan. 11, 1957, 71 Stat. 3, provided:

"That the 20th day of January 1957 and the 20th day of January in every fourth year thereafter, known as Inauguration Day, is hereby made a legal holiday in the metropolitan area of the District of Columbia for the purpose of all statutes relating to the compensation and leave of employees of the United States, including the legislative and judicial branches, and of the District of Columbia, employed in such area: Provided, however, That whenever the 20th day of January in any such year shall fall on a Sunday, the next succeeding day selected for the rublic observance of the inauguration of the President of the United States shall be considered a legal holiday as provided by this joint resolution.

"SEC. 2. For the purposes of this joint resolution, the term 'metropolitan area of the District of Columbia' shall include, in addition to the District of Columbia, Montgomery and Prince Georges Counties, Maryland; Arlington and Fairfax Counties, Virginia; and the cities of Alexandria and Falls Church, Virginia."

Ex. ORD. No. 10358. OBSERVANCE OF HOLIDAYS Ex. Ord. No. 10358, June 11, 1952, 17 F. R. 1529, provided: SECTION 1. This order shall apply to all executive departments, independent agencies, and Government-owned or Government-controlled corporations, including their field services.

SEC. 2. As used in this order:

(a) "Holiday" means the first day of January, the twenty-second day of February, the thirtieth day of May,

21325 0-59-vol. 1— 13

the fourth day of July, the first Monday of September, the eleventh day of November, the fourth Thursday of November, the twenty-fifth day of December, or any other calendar day designated as a holiday by Federal statute or Executive Order.

(b) "Workday" means those hours which comprise in sequence the employee's regular daily tour of duty within any 24-hour period, whether falling entirely within one calendar day or not.

SEC. 3. Whenever a holiday falls on a Sunday, Federal offices and establishments shall be closed to public business on the following Monday.

SEC. 4. (a) Any employee whose basic workweek does not include Sunday and who would ordinarily be excused from work on a holiday falling within his basic workweek shall be excused from work on the next workday of his basic workweek whenever a holiday falls on Sunday.

(b) Any employee whose basic workweek includes Sunday and who would ordinarily be excused from work on a holiday falling within his basic workweek shall be excused from work on the next workday of his basic workweek whenever a holiday falls on a day that has been administratively scheduled as his "regular" weekly non-workday in lieu of Sunday.

SEC. 5. Any employee who would ordinarily be excused from work on a holiday falling within his basic workweek shall be excused from work on the next workday of his basic workweek whenever the first Monday of September or the fourth Thursday of November, or any other holiday which always occurs on a specific day of the calendar week (other than Sunday), falls on a day outside the employee's regular basic workweek.

SEC. 6. Any employee whose workday covers portions of two calendar days and who would, except for this section, ordinarily be excused from work scheduled for the hours of any calendar day on which a holiday falls, shall instead be excused from work on his entire work day which commences on any such calendar day.

SEC. 7. In administering the provisions of law relating to pay and leave of absence, the workdays referred to in sections 4, 5, and 6 shall be treated as holidays in lieu of the corresponding calendar holidays.

SEC. 8. This order shall become effective sixty days after the date hereof, and shall supersede Executive Order No. 9636 of October 3, 1945, entitled "Observance by Government Agencies of Holidays Falling on Sundays."

HARRY S. TRUMAN

Ex. ORD. No. 10552. DELEGATION OF AUTHORITY TO
PROMULGATE REGULATIONS

Ex. Ord. No. 10552, Aug. 11, 1954, 19 F. R. 5079, provided: By virtue of the authority vested in me by section 301 of title 3 of the United States Code, 65 Stat. 713, it is declared that the United States Civil Service Commission be, and it is hereby, designated and empowered to exercise, without the approval, ratification, or other action of the President, the authority vested in the President by the joint resolution of June 29, 1938, 52 Stat. 1246, as amended by the act of June 11, 1954, 68 Stat. 249 [this section], to promulgate regulations under which certain employees of the Government may be prevented or relieved from working by administrative order. DWIGHT D. EISENHOWER

CROSS REFERENCES

Holidays for postal employees, see section 119 of Title 39, The Postal Service.

§ 87. Same; Labor Day.

The first Monday of September in each year, being the day celebrated and known as Labor's Holiday, is made a legal public holiday, to all intents and purposes, in the same manner as Christmas, the 1st day of January, the 22d day of February, the 30th day of May, and the 4th day of July are now made by law public holidays. (June 28, 1894, ch. 118, 28 Stat. 96.)

CROSS REFERENCES

Holidays of employees of the Postal Service, see section 119 of Title 39, The Postal Service.