A-14185, MAY 20, 1926, 5 COMP. GEN. 926

A-14185: May 20, 1926

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TO BE DEDUCTED FROM THE SALARIES OF MEMBERS OF THE UNITED STATES PARK POLICE FORCE AND DEPOSITED TO THE POLICEMEN AND FIREMEN'S RELIEF FUND OF THE DISTRICT OF COLUMBIA IS NOT TO BE DEDUCTED FROM THE EXTRA COMPENSATION OF $120 PER ANNUM ALLOWED MEMBERS DETAILED TO MOTOR-CYCLE SERVICE. 1926: I HAVE YOUR LETTER OF APRIL 30. WHO ARE DETAILED TO MOTOR-CYCLE SERVICE. IT WILL BE NOTED THAT FOR THE PERIOD PRIOR TO JULY 1. THE 1 1/2 PERCENT WAS TO BE COMPUTED ON THE "TOTAL BASIC SALARY. THE 2 1/2 PERCENT IS TO BE DEDUCTED FROM THE "MONTHLY SALARY.'. THE REASON FOR THIS DIFFERENCE IN PHRASEOLOGY IS PROBABLY BECAUSE THE $240 PER ANNUM BONUS OR INCREASE OF COMPENSATION GRANTED TO CIVILIAN EMPLOYEES CEASED JUNE 30.

A-14185, MAY 20, 1926, 5 COMP. GEN. 926

RETIREMENT DEDUCTIONS - UNITED STATES PARK POLICE THE 2 1/2 PERCENT REQUIRED BY THE ACT OF MAY 27, 1924, 43 STAT. 176, TO BE DEDUCTED FROM THE SALARIES OF MEMBERS OF THE UNITED STATES PARK POLICE FORCE AND DEPOSITED TO THE POLICEMEN AND FIREMEN'S RELIEF FUND OF THE DISTRICT OF COLUMBIA IS NOT TO BE DEDUCTED FROM THE EXTRA COMPENSATION OF $120 PER ANNUM ALLOWED MEMBERS DETAILED TO MOTOR-CYCLE SERVICE. CLAIMS FOR REFUND OF AMOUNTS HERETOFORE DEDUCTED FROM SUCH EXTRA COMPENSATION SHOULD BE FILED IN THE GENERAL ACCOUNTING OFFICE FOR SETTLEMENT.

COMPTROLLER GENERAL MCCARL TO THE DIRECTOR OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL, MAY 20, 1926:

I HAVE YOUR LETTER OF APRIL 30, 1926, REQUESTING DECISION WHETHER 2 1/2 PERCENT SHOULD BE DEDUCTED FROM THE "EXTRA COMPENSATION OF $120 PER ANNUM" PAID TO MEMBERS OF THE UNITED STATES PARK POLICE, WHO ARE DETAILED TO MOTOR-CYCLE SERVICE, AND DEPOSITED TO THE CREDIT OF THE POLICEMEN AND FIREMEN'S RELIEF FUND. IF NOT, YOU REQUEST DECISION OF THE FURTHER QUESTION WHETHER THE AMOUNTS HERETOFORE DEDUCTED FROM SUCH EXTRA COMPENSATION SINCE JULY 1, 1924, AND DEPOSITED TO THE CREDIT OF THE RELIEF FUND, SHOULD BE REFUNDED.

SECTION 7 OF THE ACT OF MAY 27, 1924, 43 STAT. 176, PROVIDES AS FOLLOWS:

THAT UNDER AND IN ACCORDANCE WITH SECTION 12 OF THE ACT ENTITLED "AN ACT MAKING APPROPRIATIONS TO PROVIDE FOR THE EXPENSES OF THE GOVERNMENT OF THE DISTRICT OF COLUMBIA FOR THE FISCAL YEAR ENDING JUNE 30, 1917, AND FOR OTHER PURPOSES," APPROVED SEPTEMBER 1, 1916, AS AMENDED, MEMBERS OF THE UNITED STATES PARK POLICE FORCE SHALL BE ENTITLED TO ALL THE BENEFITS OF RELIEF AND RETIREMENT THEREIN AUTHORIZED UPON THE PAYMENT BY EACH MEMBER INTO THE POLICEMEN AND FIREMEN'S RELIEF FUND, DISTRICT OF COLUMBIA, OF AN AMOUNT EQUAL TO 1 1/2 PERCENTUM OF THE TOTAL BASIC SALARY RECEIVED BY HIM SINCE SEPTEMBER 1, 1916, AS A MEMBER OF SUCH UNITED STATES PARK POLICE FORCE, AND AS A WATCHMAN OF THE UNITED STATES IN ANY PUBLIC SQUARE OR RESERVATION IN THE DISTRICT OF COLUMBIA: * * * AND PROVIDED FURTHER, THAT ON AND AFTER JULY 1, 1924, THE RATE OF DEDUCTION FROM THE MONTHLY SALARY OF MEMBERS OF THE METROPOLITAN POLICE FORCE, UNITED STATES PARK POLICE AND THE WHITE HOUSE POLICE FORCE SHALL BE 2 1/2 PERCENTUM: * * *.

IT WILL BE NOTED THAT FOR THE PERIOD PRIOR TO JULY 1, 1924, THE 1 1/2 PERCENT WAS TO BE COMPUTED ON THE "TOTAL BASIC SALARY," AND THAT FOR THE PERIOD SUBSEQUENT TO JULY 1, 1924, THE 2 1/2 PERCENT IS TO BE DEDUCTED FROM THE "MONTHLY SALARY.' THE REASON FOR THIS DIFFERENCE IN PHRASEOLOGY IS PROBABLY BECAUSE THE $240 PER ANNUM BONUS OR INCREASE OF COMPENSATION GRANTED TO CIVILIAN EMPLOYEES CEASED JUNE 30, 1924. BUT AS THERE IS APPARENT NO REASON FOR A DIFFERENT BASIS FOR DEDUCTIONS, EXCEPT THE AMOUNT OF THE PERCENTAGE, FOR THE PERIODS PRIOR AND SUBSEQUENT TO JULY 1, 1924, I BELIEVE THE TERM "MONTHLY SALARY" WAS INTENDED TO INCLUDE ONLY SALARY PROPER; THAT IS, REMUNERATION FOR PERSONAL SERVICES RENDERED, AND TO EXCLUDE ALL EXTRA COMPENSATION OR ALLOWANCES NOT PAID FOR PERSONAL SERVICES. THE "EXTRA COMPENSATION OF $120 PER ANNUM" (SECTION 6, ACT OF MAY 27, 1924, SUPRA), PAID MEMBERS OF THE UNITED STATES PARK POLICE FORCE DETAILED TO MOTOR-CYCLE SERVICE, IS IN THE NATURE OF AN ALLOWANCE OR COMMUTATION TO COVER EXTRA EXPENSE WHICH SUCH MEMBERS INCUR ON ACCOUNT OF THEIR EQUIPMENT, AND IS NOT "SALARY" IN THE USUAL AND ORDINARY SENSE THAT THAT TERM IS UNDERSTOOD AND APPLIED, OR AS USED IN THE ABOVE-QUOTED STATUTE. 27 COMP. DEC. 675.

AN ANALOGOUS STATUTE IS THE CIVIL RETIREMENT ACT OF MAY 22, 1920, 41 STAT. 618. SEE 27 COMP. DEC. 152.

THE PRESENT ALLOWANCE IS PARTICULARLY COMPARABLE TO THE EQUIPMENT MAINTENANCE ALLOWANCE GRANTED RURAL LETTER CARRIERS, WHICH HAS BEEN HELD NOT TO BE SUBJECT TO RETIREMENT DEDUCTIONS. 4 COMP. GEN. 770. SEE ALSO 4 COMP. GEN. 876.

YOU ARE ADVISED THEREFORE THAT 2 1/2 PERCENT SHOULD NOT BE DEDUCTED FROM THE EXTRA COMPENSATION OF $120 PER ANNUM, PAID TO MEMBERS OF THE UNITED STATES PARK POLICE FORCE DETAILED TO MOTOR-CYCLE SERVICE, AND DEPOSITED TO THE CREDIT OF THE POLICEMEN AND FIREMEN'S RELIEF FUND.

CLAIMS FOR REFUND OF AMOUNTS HERETOFORE DEDUCTED FROM SUCH EXTRA COMPENSATION SHOULD BE FILED IN THIS OFFICE OVER THE SIGNATURE OF THE INDIVIDUAL MEMBERS OF THE FORCE AFFECTED.