A-13477, MARCH 30, 1926, 5 COMP. GEN. 778

A-13477: Mar 30, 1926

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" IS APPLICABLE TO PROHIBITION AGENTS AND INSPECTORS AS WELL AS TO THOSE ENGAGED IN THE ENFORCEMENT OF LAWS RELATIVE TO THE COLLECTION OF INTERNAL REVENUE. 1926: I HAVE YOUR LETTER OF MARCH 11. OR WHAT IS USUALLY TERMED ANNUAL. LEAVE FOR INTERNAL-REVENUE AGENTS AND INSPECTORS WAS MADE IN SECTION 1302 OF THE ACT OF FEBRUARY 24. THIS PROVISION WAS HELD BY THE FORMER COMPTROLLER OF THE TREASURY. IT BEING STATED THEREIN AS TO SUCH PROHIBITION AGENTS AND INSPECTORS: WHILE THE DUTIES OF THESE AGENTS AND INSPECTORS MAY HAVE NO DIRECT CONNECTION WITH THE ENFORCEMENT OF THE LAWS RELATIVE TO THE COLLECTION OF INTERNAL REVENUE. YET IT IS CLEAR FROM THE PROVISIONS HEREINBEFORE CITED THAT THEY ARE CONNECTED WITH THE BUREAU OF INTERNAL REVENUE AS AGENTS AND INSPECTORS OF THE COMMISSIONER OF INTERNAL REVENUE AND THEREFORE ARE.

A-13477, MARCH 30, 1926, 5 COMP. GEN. 778

LEAVE OF ABSENCE, SICK - INTERNAL REVENUE EMPLOYEES SECTION 1202 OF THE ACT OF FEBRUARY 26, 1926, 44 STAT. 127, AUTHORIZING SICK LEAVE FOR ,INTERNAL-REVENUE AGENTS AND INSPECTORS," IS APPLICABLE TO PROHIBITION AGENTS AND INSPECTORS AS WELL AS TO THOSE ENGAGED IN THE ENFORCEMENT OF LAWS RELATIVE TO THE COLLECTION OF INTERNAL REVENUE.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, MARCH 30, 1926:

I HAVE YOUR LETTER OF MARCH 11, 1926, REQUESTING DECISION WHETHER THE TERM "INTERNAL-REVENUE AGENTS AND INSPECTORS" AS USED IN SECTION 1202 OF THE ACT OF FEBRUARY 26, 1926, 44 STAT. 127, GRANTING SICK LEAVE TO EMPLOYEES SO DESIGNATED, APPLIES TO ALL AGENTS AND INSPECTORS CONNECTED WITH THE BUREAU OF INTERNAL REVENUE WITHOUT REFERENCE TO WHETHER THEIR DUTIES REFER TO THE ENFORCEMENT OF LAWS RELATIVE TO THE COLLECTION OF INTERNAL REVENUE OR THOSE RELATIVE TO THE ENFORCEMENT OF NATIONAL PROHIBITION.

SECTION 1202 OF THE ACT OF FEBRUARY 26, 1926, SUPRA, KNOWN AS THE "REVENUE ACT OF 1926," PROVIDES AS FOLLOWS:

UNDER SUCH REGULATIONS AS THE COMMISSIONER, WITH THE APPROVAL OF THE SECRETARY, MAY PRESCRIBE ALL INTERNAL-REVENUE AGENTS AND INSPECTORS MAY BE GRANTED LEAVE OF ABSENCE WITH PAY ON ACCOUNT OF SICKNESS, NOT TO EXCEED 30 DAYS IN ANY CALENDAR YEAR.

A PROVISION SIMILAR IN ALL RESPECTS EXCEPT THAT IT PROVIDED FOR ORDINARY, OR WHAT IS USUALLY TERMED ANNUAL, LEAVE FOR INTERNAL-REVENUE AGENTS AND INSPECTORS WAS MADE IN SECTION 1302 OF THE ACT OF FEBRUARY 24, 1919, 40 STAT. 1141. THIS PROVISION WAS HELD BY THE FORMER COMPTROLLER OF THE TREASURY, 26 COMP. DEC. 550, TO APPLY TO ALL AGENTS AND INSPECTORS EMPLOYED BY THE BUREAU OF INTERNAL REVENUE, INCLUDING THOSE EMPLOYED IN THE ENFORCEMENT OF THE NATIONAL PROHIBITION ACT, IT BEING STATED THEREIN AS TO SUCH PROHIBITION AGENTS AND INSPECTORS:

WHILE THE DUTIES OF THESE AGENTS AND INSPECTORS MAY HAVE NO DIRECT CONNECTION WITH THE ENFORCEMENT OF THE LAWS RELATIVE TO THE COLLECTION OF INTERNAL REVENUE, YET IT IS CLEAR FROM THE PROVISIONS HEREINBEFORE CITED THAT THEY ARE CONNECTED WITH THE BUREAU OF INTERNAL REVENUE AS AGENTS AND INSPECTORS OF THE COMMISSIONER OF INTERNAL REVENUE AND THEREFORE ARE, BROADLY SPEAKING, INTERNAL-REVENUE AGENTS AND INSPECTORS. I AM OF OPINION THAT IT WAS IN THIS BROAD SENSE THAT THE TERM "INTERNAL-REVENUE AGENTS AND INSPECTORS" WAS USED IN SECTION 1302 OF THE ACT OF FEBRUARY 24, 1919. * *

WHAT WAS SAID IN THAT DECISION IS EQUALLY APPLICABLE TO THE SICK LEAVE AUTHORIZED IN SECTION 1202 OF THE ACT OF FEBRUARY 26, 1926, SUPRA. YOU ARE ADVISED, THEREFORE, THAT THIS PROVISION OF THE REVENUE ACT OF 1926 APPLIES TO AGENTS AND INSPECTORS EMPLOYED IN THE ENFORCEMENT OF NATIONAL PROHIBITION AS WELL AS TO THOSE ENGAGED IN THE ENFORCEMENT OF THE LAWS RELATIVE TO THE COLLECTION OF INTERNAL REVENUE.