B-101126, MARCH 5, 1958, 37 COMP. GEN. 564

WHEN THE FUND WAS INITIALLY ESTABLISHED BY APPROPRIATIONS AND INCLUDES OTHER COLLECTIONS ADMINISTRATIVELY MADE PURSUANT TO STATUTE FOR SPECIFIC PURPOSES WOULD BE A DIVERSION OF APPROPRIATIONS FOR ANOTHER PURPOSE. 1958: WE HAVE CONSIDERED FURTHER. WE HELD IN THAT DECISION THAT THE SOLDIERS' AND SAILORS' CIVIL RELIEF FUND WAS UNAVAILABLE FOR REFUNDING TO FORMER SERVICEMEN SUMS COLLECTED ON ACCOUNT OF THEIR PURPORTED INDEBTEDNESS TO THE UNITED STATES FOR LOSSES SUSTAINED BY IT IN GUARANTEEING PAYMENT OF PREMIUMS ON CERTAIN COMMERCIAL LIFE INSURANCE POLICIES AND WHICH LOSSES THE UNITED STATES SUPREME COURT IN UNITED STATES V. WAS WHOLLY INADEQUATE TO REFUND UNIFORMLY. DEEMED UNDER THE SUPREME COURT DECISION IMPROPERLY TO HAVE BEEN COLLECTED AND THERE WERE SUBSTANTIAL TECHNICAL DEFENSES TO CERTAIN OF THE REFUNDS.