A-10694, FEBRUARY 11, 1926, 5 COMP. GEN. 617

A-10694: Feb 11, 1926

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ACCOUNTING - ALASKAN FERRY LICENSE FEES THE FACT THAT LICENSE FEES FOR A FERRY ACROSS LAKES OR STREAMS IN ALASKA ARE COLLECTED BY A UNITED STATES COMMISSIONER. THEY ARE FOR DISPOSITION. 1926: THERE IS FOR CONSIDERATION THE QUESTION WHETHER A FEE OF $10 COLLECTED BY THE UNITED STATES COMMISSIONER FOR A FERRY LICENSE. UPON BEING SATISFIED THAT A FERRY IS NECESSARY AT THE POINT APPLIED FOR. THE MONEYS RECEIVED BY A CLERK OF THE DISTRICT COURT IN ALASKA ARE DIVIDED. MONEYS COLLECTED UNDER (A) ARE NOT FOR DEPOSIT "INTO THE TREASURY OF THE UNITED STATES. " BUT ARE REQUIRED TO BE PAID OVER TO THE TREASURER OF THE INCORPORATED TOWN TO BE USED FOR MUNICIPAL AND SCHOOL PURPOSES. MONEYS UNDER CLASS (B) ARE REQUIRED TO BE DEPOSITED IN THE TREASURY OF THE UNITED STATES.

A-10694, FEBRUARY 11, 1926, 5 COMP. GEN. 617

ACCOUNTING - ALASKAN FERRY LICENSE FEES THE FACT THAT LICENSE FEES FOR A FERRY ACROSS LAKES OR STREAMS IN ALASKA ARE COLLECTED BY A UNITED STATES COMMISSIONER, AS DIRECTED BY LAW, DOES NOT CHANGE THEIR CHARACTER, AND THEY ARE FOR DISPOSITION, WHEN TURNED OVER THE CLERK OF THE DISTRICT COURT, IN THE SAME MANNER AS OTHER LICENSE FEES DERIVED FROM BUSINESS OUTSIDE OF INCORPORATED TOWNS- - I.E., FOR DEPOSIT TO THE CREDIT OF THE ,ALASKA FUND.'

DECISION BY COMPTROLLER GENERAL MCCARL, FEBRUARY 11, 1926:

THERE IS FOR CONSIDERATION THE QUESTION WHETHER A FEE OF $10 COLLECTED BY THE UNITED STATES COMMISSIONER FOR A FERRY LICENSE, AND TURNED OVER TO THE CLERK OF THE DISTRICT COURT OF ALASKA, SHOULD BE DEPOSITED IN THE UNITED STATES TREASURY TO THE CREDIT OF "MISCELLANEOUS REVENUE, ALASKA FUND," OR TO THE CREDIT OF "MISCELLANEOUS REVENUE, FUNDS OTHER THAN LICENSE FEES NOT AVAILABLE FOR COURT EXPENSES.'

SECTIONS 340 AND 341, TITLE III, ACT OF JUNE 6, 1900, 31 STAT. 548, PROVIDE:

SEC. 340. THE COMMISSIONER OF ANY PRECINCT IN THE DISTRICT MAY GRANT A LICENSE TO ANY PERSON APPLYING THEREFOR TO KEEP A FERRY ACROSS ANY LAKE OR STREAM WITHIN HIS PRECINCT, UPON BEING SATISFIED THAT A FERRY IS NECESSARY AT THE POINT APPLIED FOR, WHICH LICENSE SHALL CONTINUE IN FORCE FOR A TERM TO BE FIXED BY THE COMMISSIONER, NOT EXCEEDING FIVE YEARS: PROVIDED, HOWEVER, NOTHING IN THIS CHAPTER SHALL BE SO CONSTRUED AS TO EMPOWER THE COMMISSIONER OF ANY PRECINCT IN THE DISTRICT TO GRANT A LICENSE FOR A FERRY ACROSS ANY BAY OR ARM OF THE SEA.

SEC. 341. THE COMMISSIONER SHALL TAX SUCH SUM AS SHALL APPEAR REASONABLE, NOT LESS THAN ONE NOR MORE THAN ONE HUNDRED DOLLARS PER ANNUM, FOR SUCH LICENSE; AND THE PERSON TO WHOM SUCH LICENSE SHALL BE GRANTED SHALL PAY TO SUCH COMMISSIONER THE TAX FOR ONE YEAR IN ADVANCE, TAKING HIS RECEIPT THEREFOR; AND UPON THE PAYMENT OF SUCH LICENSE TAX THE COMMISSIONER SHALL ISSUE SUCH LICENSE UNDER THE SEAL OF HIS OFFICE, AND DEPOSIT THE SUM SO RECEIVED WITH THE CLERK OF THE DISTRICT COURT, WHO SHALL TURN THE SAME, ACCORDING TO LAW, INTO THE TREASURY OF THE UNITED STATES.

THE MONEYS RECEIVED BY A CLERK OF THE DISTRICT COURT IN ALASKA ARE DIVIDED, FOR ACCOUNTING PURPOSES, INTO FOUR CLASSES ACCORDING TO THEIR SEVERAL PURPOSES AND GENERAL DISPOSITIONS, AS FOLLOWS:

(A) LICENSE MONEYS FOR BUSINESS CARRIED ON WITHIN ANY INCORPORATED TOWN.

(B) LICENSE MONEYS FOR BUSINESS CARRIED ON OUTSIDE OF INCORPORATED TOWNS.

(C) FUNDS OTHER THAN LICENSE MONEYS, AVAILABLE FOR COURT EXPENSES.

(D)FUNDS OTHER THAN LICENSE MONEYS NOT AVAILABLE FOR COURT EXPENSE.

MONEYS COLLECTED UNDER (A) ARE NOT FOR DEPOSIT "INTO THE TREASURY OF THE UNITED STATES," BUT ARE REQUIRED TO BE PAID OVER TO THE TREASURER OF THE INCORPORATED TOWN TO BE USED FOR MUNICIPAL AND SCHOOL PURPOSES. ACT OF MARCH 2, 1903, 32 STAT. 946; ACT OF APRIL 28, 1904, 33 STAT. 533.

MONEYS UNDER CLASS (B) ARE REQUIRED TO BE DEPOSITED IN THE TREASURY OF THE UNITED STATES, THERE TO REMAIN AS A SEPARATE AND DISTINCT FUND TO BE KNOWN AS THE "ALASKA FUND.' SEE ACT OF JANUARY 27, 1905, 33 STAT. 616, WHICH PRESCRIBES THE DISPOSITION TO BE MADE OF "ALL MONEYS DERIVED FROM AND COLLECTED FOR LIQUOR LICENSES, OCCUPATION, OR TRADE LICENSES OUTSIDE OF THE INCORPORATED NS.'

CLASS (C) FUNDS CONSIST OF FINES AND FORFEITURES, NET FEES OF COMMISSIONERS AND DEPUTY MARSHALS IN EXCESS OF THEIR MAXIMUM COMPENSATIONS, JUDICIAL, NOTARIAL, RECORDER-S, AND MISCELLANEOUS FEES FOR SERVICES PERFORMED BY THE CLERK OR THE DEPUTY CLERK, AND OTHER FEES AND COSTS OR FUNDS THE DISPOSITION OF WHICH IS NOT OTHERWISE SPECIALLY PROVIDED FOR BY LAW. SEE ACT OF MARCH 3, 1909, 35 STAT. 840, WHICH SPECIFICALLY EXCEPTS FROM THE FUNDS AVAILABLE FOR COURT EXPENSES "MONEY DERIVED FROM LICENSES.'

CLASS (D) FUNDS CONSIST OF MONEYS COLLECTED BY THE CLERK THE DISPOSITION OF WHICH IS SPECIALLY PROVIDED FOR BY LAW, AS ENUMERATED IN THE PROVISO TO THE ACT OF MARCH 3, 1909, SUPRA, FROM WHICH CLASS "MONEY DERIVED FROM LICENSES" IS SPECIFICALLY EXCLUDED AS INDICATED IN THE PRECEDING PARAGRAPH. SEE SECTIONS 1303 TO 1326 OF INSTRUCTIONS TO UNITED STATES JUDGES, MARSHALS, ATTORNEYS, CLERKS, AND COMMISSIONERS FOR THE DISTRICT OF ALASKA.

THE ACT OF MARCH 3, 1899, 30 STAT. 1336, AS AMENDED BY THE ACT OF JUNE 6, 1900, 31 STAT. 330, AUTHORIZED THE CLERK OF THE DISTRICT COURT TO ISSUE LICENSES FOR VARIOUS INDUSTRIES AND OCCUPATIONS AND COLLECT FEES FOR SUCH LICENSES. SUCH LICENSE FEES ARE UNDOUBTEDLY FOR CLASSIFICATION UNDER EITHER CLASS (A) OR CLASS (B) AND FOR DISPOSITION ACCORDINGLY. THE FACT THAT THE FEE NOW UNDER CONSIDERATION WAS COLLECTED BY A UNITED STATES COMMISSIONER BEFORE BEING TURNED OVER TO THE CLERK OF THE DISTRICT COURT DOES NOT CHANGE ITS CHARACTER--- IT REMAINS A LICENSE FEE DERIVED FROM AN OCCUPATION. AS IT WAS DERIVED FROM A BUSINESS NOT CARRIED ON WITHIN THE LIMITS OF AN INCORPORATED TOWN, IT CAN BE CLASSIFIED ONLY AS WITHIN CLASS (B) AND IS THEREFORE FOR DEPOSIT TO THE CREDIT OF THE "ALASKA FUND.'

THE FOREGOING IS TO BE UNDERSTOOD AS APPLYING TO THE LICENSE FEE COLLECTED AS SUCH UNDER SECTIONS 340 AND 341 OF THE ACT OF JUNE 6, 1900, SUPRA, AND NOT TO THE ADDITIONAL FEES COLLECTED BY THE COMMISSIONER AS PAYMENT FOR HIS SERVICES IN ISSUING AND RECORDING THE LICENSE AND COLLECTING THE TAX OR LICENSE FEE THEREUNDER AS PROVIDED BY SECTION 1709 OF THE INSTRUCTIONS TO UNITED STATES JUDGES, ETC., FOR THE DISTRICT OF ALASKA.