A-13484, APRIL 5, 1926, 5 COMP. GEN. 795

A-13484: Apr 5, 1926

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WHICH IS NOT IN CONFLICT WITH OR ABROGATED BY THE PROVISIONS OF THE CLASSIFICATION ACT OF MARCH 4. 1926: I HAVE YOUR LETTER OF MARCH 6. WHICH ARE AS FOLLOWS: (B) THE SALARIES OF COLLECTORS MAY BE READJUSTED AND INCREASED UNDER SUCH REGULATIONS AS MAY BE PRESCRIBED BY THE COMMISSIONER. WAS TO AUTHORIZE THE ADJUSTMENT OF COMPENSATION IN CERTAIN FIELD SERVICES TO CORRESPOND AS FAR AS PRACTICABLE TO THE RATES ESTABLISHED BY THE CLASSIFICATION ACT OF 1923 FOR POSITIONS IN THE DEPARTMENTAL SERVICES. AMONG THE APPROPRIATIONS MADE IN SAID ACT WAS INCLUDED UNDER THE INTERNAL REVENUE BUREAU OF THE TREASURY DEPARTMENT AN APPROPRIATION "FOR SALARIES AND EXPENSES OF COLLECTORS. IT IS CLEAR THAT THE PROVISIONS QUOTED.

A-13484, APRIL 5, 1926, 5 COMP. GEN. 795

COMPENSATION - INTERNAL REVENUE COLLECTORS UNDER THE PROVISIONS IN THE ACTS OF DECEMBER 6, 1924, 43 STAT. 712, JANUARY 22, 1925, 43 STAT. 764, AND MARCH 2, 1926, 44 STAT. 161, THE SALARIES OF COLLECTORS OF INTERNAL REVENUE MAY NOT BE INCREASED BEYOND THE LIMITATION FIXED BY THE ACT OF FEBRUARY 24, 1919, 40 STAT. 1140, WHICH IS NOT IN CONFLICT WITH OR ABROGATED BY THE PROVISIONS OF THE CLASSIFICATION ACT OF MARCH 4, 1923, 42 STAT. 1488.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, APRIL 5, 1926:

I HAVE YOUR LETTER OF MARCH 6, 1926, REQUESTING DECISION WHETHER COLLECTORS OF INTERNAL REVENUE MAY BE PAID SALARIES IN EXCESS OF $6,000 PER ANNUM NOTWITHSTANDING THE PROVISIONS OF SECTION 1301 OF THE ACT OF FEBRUARY 24, 1919, 40 STAT. 1140, WHICH ARE AS FOLLOWS:

(B) THE SALARIES OF COLLECTORS MAY BE READJUSTED AND INCREASED UNDER SUCH REGULATIONS AS MAY BE PRESCRIBED BY THE COMMISSIONER, SUBJECT TO THE APPROVAL OF THE SECRETARY, BUT NO COLLECTOR SHALL RECEIVE A SALARY IN EXCESS OF $6,000 A YEAR.

THE ACT OF DECEMBER 6, 1924, 43 STAT. 712, PROVIDES AS FOLLOWS:

THE APPROPRIATIONS HEREIN MADE MAY BE UTILIZED BY THE HEADS OF THE SEVERAL DEPARTMENTS AND INDEPENDENT ESTABLISHMENTS TO ACCOMPLISH THE PURPOSES OF THIS ACT NOTWITHSTANDING THE SPECIFIC RATES OF COMPENSATION AND THE SALARY RESTRICTIONS CONTAINED IN THE REGULAR ANNUAL APPROPRIATION ACTS FOR THE FISCAL YEAR 1925, OR THE SALARY RESTRICTIONS IN OTHER ACTS WHICH LIMIT SALARIES TO RATES IN CONFLICT WITH THE RATES FIXED BY THE CLASSIFICATION ACT OF 1923 FOR THE DEPARTMENTAL SERVICE.

THE PURPOSE OF THE SAID ACT OF DECEMBER 6, 1924, WAS TO AUTHORIZE THE ADJUSTMENT OF COMPENSATION IN CERTAIN FIELD SERVICES TO CORRESPOND AS FAR AS PRACTICABLE TO THE RATES ESTABLISHED BY THE CLASSIFICATION ACT OF 1923 FOR POSITIONS IN THE DEPARTMENTAL SERVICES. AMONG THE APPROPRIATIONS MADE IN SAID ACT WAS INCLUDED UNDER THE INTERNAL REVENUE BUREAU OF THE TREASURY DEPARTMENT AN APPROPRIATION "FOR SALARIES AND EXPENSES OF COLLECTORS, ETC., $584,446.' IT IS CLEAR THAT THE PROVISIONS QUOTED, SUPRA, FROM THE ACT OF DECEMBER 6, 1924, AUTHORIZED THE USE OF THE APPROPRIATION FOR SALARIES OF COLLECTORS TO ADJUST THE SALARIES OF COLLECTORS OF INTERNAL REVENUE FOR THE FISCAL YEAR 1925 TO THE CORRESPONDING RATES ESTABLISHED BY THE CLASSIFICATION ACT OF 1923. BUT SUCH ADJUSTMENT MAY BE MADE WITHOUT GOING BEYOND THE MAXIMUM SALARY FIXED BY THE ACT OF FEBRUARY 24, 1919, SINCE A SALARY RATE OF $6,000 A YEAR APPEARS IN THE CLASSIFICATION ACT OF 1923, AND THEREFORE THE RESTRICTION IN THE ACT OF FEBRUARY 24, 1919, IS NOT IN CONFLICT WITH THE RATES FIXED IN THE CLASSIFICATION ACT OF 1923. THAT IS TO SAY, SINCE THE ACT OF 1919 IS NOT IN CONFLICT WITH THE CLASSIFICATION ACT OF 1923, THE PROVISION IN THE ACT OF DECEMBER 6, 1924, PROVIDING FOR CERTAIN INCREASES IN RATES OF COMPENSATION IN THE FIELD SERVICE ,NOTWITHSTANDING * * * THE SALARY RESTRICTIONS IN OTHER ACTS WHICH LIMIT SALARIES TO RATES IN CONFLICT WITH THE RATES FIXED BY THE CLASSIFICATION ACT OF 1923," DOES NOT ABROGATE THE LIMITATION IN THE SAID ACT OF 1919.

THE ACT MAKING APPROPRIATIONS FOR THE TREASURY AND POST OFFICE DEPARTMENTS FOR THE FISCAL YEAR 1926 PROVIDES AS FOLLOWS:

THOSE CIVILIAN POSITIONS IN THE FIELD SERVICE UNDER THE SEVERAL EXECUTIVE DEPARTMENTS AND INDEPENDENT ESTABLISHMENTS, THE COMPENSATION OF WHICH WAS FIXED OR LIMITED BY LAW BUT ADJUSTED FOR THE FISCAL YEAR 1925 UNDER THE AUTHORITY AND APPROPRIATIONS CONTAINED IN THE ACT ENTITLED "AN ACT MAKING ADDITIONAL APPROPRIATIONS FOR THE FISCAL YEAR ENDING JUNE 30, 1925, TO ENABLE THE HEADS OF THE SEVERAL EXECUTIVE DEPARTMENTS AND INDEPENDENT ESTABLISHMENTS TO ADJUST THE RATES OF COMPENSATION OF CIVILIAN EMPLOYEES IN CERTAIN OF THE FIELD SERVICES," APPROVED DECEMBER 6, 1924, MAY BE PAID UNDER THE APPLICABLE APPROPRIATIONS FOR THE FISCAL YEAR 1926 AT RATES NOT IN EXCESS OF THOSE PERMITTED FOR THEM UNDER THE PROVISIONS OF SUCH ACT OF DECEMBER 6, 1924.

THE PROVISION LAST QUOTED AUTHORIZES PAYMENT TO COLLECTORS OF INTERNAL REVENUE FOR THE FISCAL YEAR 1926 AT RATES NOT IN EXCESS OF THOSE PERMITTED BY THE ACT OF DECEMBER 6, 1924--- THAT IS, AT THE RATES ESTABLISHED BY THE CLASSIFICATION ACT OF 1923 BUT STILL SUBJECT TO THE LIMITATION IN THE ACT OF FEBRUARY 24, 1919.

SECTION 2 OF THE ACT OF MARCH 2, 1926, 44 STAT. 161, WHICH ACT MAKES APPROPRIATIONS FOR THE TREASURY AND POST OFFICE DEPARTMENTS FOR THE FISCAL YEAR 1927 IS SIMILAR TO THE PROVISION QUOTED, SUPRA, FROM THE ACT OF JANUARY 22, 1925, AND MAKES THE APPROPRIATION FOR SALARIES OF COLLECTORS OF INTERNAL REVENUE AVAILABLE TO PAY SAID SALARIES DURING THE FISCAL YEAR 1927 AT RATES ESTABLISHED BY THE CLASSIFICATION ACT OF 1923 WITH THE SAME MAXIMUM LIMITATION AS IN THE PRIOR YEARS.