A-65474, NOVEMBER 13, 1935, 15 COMP. GEN. 398

A-65474, NOVEMBER 13, 1935, 15 COMP. GEN. 398

POTATO ACT OF 1935 - FUNDS CHARGEABLE WITH ADMINISTRATIVE EXPENSES AMOUNTS ESTIMATED AND ADVANCED IN ACCORDANCE WITH THE PROVISIONS OF SECTION 216 (A) OF THE POTATO ACT OF 1935, APPROVED AUGUST 24, 1935, 49 STAT. 789, AND ANY APPROPRIATIONS OF THE DEPARTMENT OF AGRICULTURE NOT SPECIFICALLY LIMITED TO A PARTICULAR ACTIVITY, WOULD BE AVAILABLE FOR NECESSARY EXPENSES INCIDENT TO ADMINISTERING THE POTATO ACT OF 1935, BUT FUNDS MADE AVAILABLE BY THE EMERGENCY RELIEF APPROPRIATION ACT OF APRIL 8, 1935, 49 STAT. 117, FOR THE ADMINISTRATION OF THE AGRICULTURAL ADJUSTMENT ACT, AS AMENDED, WOULD NOT BE AVAILABLE FOR SUCH EXPENSES.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF AGRICULTURE, NOVEMBER 13, 1935:

CONSIDERATION HAS BEEN GIVEN YOUR LETTER OF OCTOBER 29, 1935, AS FOLLOWS:

THE QUESTION HAS ARISEN AS TO A POSSIBLE SOURCE OF THE FUNDS TO BE USED IN THE ADMINISTRATION OF THE POTATO ACT OF 1935, BEING TITLE II OF "AN ACT TO AMEND THE AGRICULTURAL ADJUSTMENT ACT, AND FOR OTHER PURPOSES," (APPROVED AUGUST 24, 1935, PUBLIC 320, 74TH CONGRESS.)

YOUR OPINION IS REQUESTED AS TO WHETHER, UNDER SECTION 216 (A) OF THE POTATO ACT OF 1935, AFTER A JOINT ESTIMATE BY THE SECRETARY OF AGRICULTURE AND THE SECRETARY OF THE TREASURY OF THE AMOUNT OF TAXES WHICH WILL BE COLLECTED UNDER THE POTATO ACT OF 1935, DURING THE FOUR MONTHS' PERIOD FOLLOWING SUCH ESTIMATE, THE AMOUNT OF SUCH ESTIMATE WOULD BE IMMEDIATELY AVAILABLE FOR ADMINISTRATIVE EXPENSES UNDER THE ACT, AND ALSO WHETHER OR NOT THE LAST PARAGRAPH OF SECTION 1 OF PUBLIC RESOLUTION NO. 11, 74TH CONGRESS, (APPROVED APRIL 8, 1935) AUTHORIZES THE USE OF APPROPRIATIONS MADE UNDER THE JOINT RESOLUTION FOR EXPENSES NECESSARY TO THE ADMINISTRATION OF THE POTATO ACT OF 1935, ASSUMING THAT AN ALLOCATION FOR SUCH PURPOSE WERE MADE.

YOUR OPINION WOULD BE APPRECIATED AS TO THE POSSIBLE AVAILABILITY OF ANY FUNDS, INCLUDING FUNDS ALREADY APPROPRIATED TO THE DEPARTMENT OF AGRICULTURE, FOR SUCH USE.

SECTION 216 (A) OF THE POTATO ACT OF 1935, APPROVED AUGUST 24, 1935, 49 STAT. 789, PROVIDES:

THE PROCEEDS DERIVED FROM THE TAXES IMPOSED BY THIS TITLE ARE HEREBY AUTHORIZED TO BE APPROPRIATED TO BE AVAILABLE TO THE SECRETARY OF AGRICULTURE FOR ADMINISTRATIVE EXPENSES, FOR ALL PURPOSES OF THE AGRICULTURAL ADJUSTMENT ACT, AS AMENDED, FOR REFUNDS OF TAXES AND FOR OTHER PAYMENTS UNDER THIS TITLE. THE SECRETARY OF AGRICULTURE AND THE SECRETARY OF THE TREASURY SHALL ESTIMATE FROM TIME TO TIME THE AMOUNT OF TAXES WHICH WILL BE COLLECTED UNDER THIS TITLE DURING A PERIOD FOLLOWING ANY SUCH ESTIMATE NOT IN EXCESS OF FOUR MONTHS, AND THE SECRETARY OF THE TREASURY SHALL, OUT OF ANY MONEY IN THE TREASURY NOT OTHERWISE APPROPRIATED, ADVANCE TO THE SECRETARY OF AGRICULTURE THE AMOUNTS SO ESTIMATED. THE AMOUNT OF ANY SUCH ADVANCE SHALL BE DEDUCTED FROM SUCH TAX PROCEEDS AS SHALL SUBSEQUENTLY BECOME AVAILABLE UNDER THIS SUBSECTION: * *

(D)THERE IS HEREBY AUTHORIZED TO BE APPROPRIATED TO BE AVAILABLE TO THE SECRETARY OF AGRICULTURE SUCH SUMS AS MAY BE NECESSARY FOR ADMINISTRATIVE EXPENSES, FOR REFUNDS OF TAXES, AND FOR OTHER ADVANCES OR PAYMENTS UNDER THIS TITLE.

WHEN AN ESTIMATE IS MADE IN ACCORDANCE WITH THE FOREGOING STATUTE, THE AMOUNT THEREOF MAY BE IMMEDIATELY ADVANCED BY THE SECRETARY OF THE TREASURY, OUT OF ANY MONEY IN THE TREASURY NOT OTHERWISE APPROPRIATED, AND THEREUPON WILL BE AVAILABLE FOR ADMINISTRATIVE EXPENSES AUTHORIZED UNDER THE ACT.

THE EMERGENCY RELIEF APPROPRIATION ACT OF APRIL 8, 1935, 49 STAT. 117, CONTAINS THE FOLLOWING PROVISION:

FUNDS MADE AVAILABLE BY THIS JOINT RESOLUTION MAY BE USED, IN THE DISCRETION OF THE PRESIDENT FOR THE ADMINISTRATION OF THE AGRICULTURAL ADJUSTMENT ACT, AS AMENDED, DURING THE PERIOD OF TWELVE MONTHS AFTER THE EFFECTIVE DATE OF THIS JOINT RESOLUTION.

THE POTATO ACT OF 1935 WAS ENACTED SUBSEQUENT TO THE EMERGENCY RELIEF APPROPRIATION ACT OF 1935, AND WHILE IT WAS ENACTED AS TITLE II OF AN ACT ENTITLED "AN ACT TO AMEND THE AGRICULTURAL ADJUSTMENT ACT, AND FOR OTHER PURPOSES," SAID TITLE II, WHICH IS THE POTATO ACT OF 1935, DOES NOT PURPORT TO BE AN AMENDMENT OF THE AGRICULTURAL ADJUSTMENT ACT. CONSEQUENTLY, THE APPROPRIATIONS MADE BY THE EMERGENCY RELIEF APPROPRIATION ACT OF 1935 ARE NOT AVAILABLE FOR THE EXPENSES OF ADMINISTERING THE POTATO ACT OF 1935.

SINCE THE DUTY OF ADMINISTERING THE POTATO ACT OF 1935 DEVOLVES UPON THE SECRETARY OF AGRICULTURE, ANY APPROPRIATION AVAILABLE GENERALLY FOR THE EXPENSES OF THE DEPARTMENT OF AGRICULTURE--- THAT IS, NOT SPECIFICALLY LIMITED TO A PARTICULAR ACTIVITY--- WOULD BE AVAILABLE FOR THE NECESSARY EXPENSES OF THE DEPARTMENT INCIDENT TO ADMINISTERING THE POTATO ACT OF 1935.