A-16875, JANUARY 22, 1927, 6 COMP. GEN. 485

A-16875: Jan 22, 1927

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

SUCH PROCEEDINGS ARE INTERNAL-REVENUE MATTERS WITHIN THE PURVIEW OF SECTION 3165. THE HIRING OF OUTSIDE NOTARIES PUBLIC TO TAKE AND ACKNOWLEDGE DEPOSITIONS IS UNAUTHORIZED. - THAT IS. ARE APPROVED FOR PAYMENT FROM THE PROPRIATION. " AND ARE ITEMIZED AS FOLLOWS: CHART TO A. OTHERS TO REPRESENT CLAIMANTS BEFORE THE TREASURY DEPARTMENT AND PURSUANT THERETO THERE WAS ISSUED CIRCULAR NO. 230. SAID CIRCULAR 230 COVERS THE ADMISSION AND DISBARMENT OF AGENTS AND ATTORNEYS GENERALLY BEFORE YOUR DEPARTMENT AND HAD THE DISBARMENT PROCEEDINGS BEEN GENERAL IN THEIR NATURE THERE MIGHT HAVE BEEN SOME QUESTION OF THE AUTHORITY OF AN INTERNAL-REVENUE AGENT TO ADMINISTER THE NECESSARY OATHS AND TAKE THE DEPOSITIONS.

A-16875, JANUARY 22, 1927, 6 COMP. GEN. 485

PERSONAL SERVICES - NOTARIES PUBLIC IN VIEW OF THE PROVISIONS OF THE ACT OF JANUARY 22, 1925, 43 STAT. 770, FOR THE PAYMENT OF EXPENSES OF DISBARMENT PROCEEDINGS INVOLVING THE RIGHT TO PRACTICE BEFORE THE TREASURY DEPARTMENT IN INTERNAL REVENUE MATTERS FROM THE APPROPRIATION FOR COLLECTING THE INTERNAL REVENUE, SUCH PROCEEDINGS ARE INTERNAL-REVENUE MATTERS WITHIN THE PURVIEW OF SECTION 3165, REVISED STATUTES, AS REENACTED BY SECTION 1115 OF THE REVENUE ACT OF 1926, 44 STAT. 177, AND THE REQUISITE OATHS SHOULD THEREFORE BE ADMINISTERED BY INTERNAL-REVENUE AGENTS. THE HIRING OF OUTSIDE NOTARIES PUBLIC TO TAKE AND ACKNOWLEDGE DEPOSITIONS IS UNAUTHORIZED. PERSONAL SERVICES UNDER THE APPROPRIATION FOR COLLECTING THE INTERNAL REVENUE MAY BE EMPLOYED ONLY AS AUTHORIZED BY LAW--- THAT IS, IN ACCORDANCE WITH THE CLASSIFICATION ACT--- AS EXTENDED TO THE FIELD SERVICE. (MODIFIED BY 6 COMP. GEN. 576.)

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, JANUARY 22, 1927:

THERE HAS BEEN RECEIVED YOUR LETTER OF DECEMBER 30, 1926, REQUESTING REVIEW OF SETTLEMENTS NOS. 0153731 AND 0141957, DATED OCTOBER 6 AND 7, 1926, RESPECTIVELY, DISALLOWING THE CLAIMS OF A. MORGAN BRIAN FOR $60 AND ANNABEL BEAUDOIN FOR $39.03. THE CLAIMS COVER SERVICES AS NOTARIES IN TAKING DEPOSITIONS, ADMINISTERING OATHS, ETC., ARE APPROVED FOR PAYMENT FROM THE PROPRIATION,"COLLECTING INTERNAL REVENUE," AND ARE ITEMIZED AS FOLLOWS:

CHART TO A. MORGAN BRIAN:

CERTIFYING 16 GOVERNMENT EXHIBITS ATTACHED TO RECORD OF

DEPOSITIONS, AT 50 CENTS EACH ----------------------- $8.00

CERTIFYING 13 DEPOSITIONS, AT $4 ---------------------- 52.00

TOTAL ----------------------------------------------- 60.00 TO ANNABEL BEAUDOIN:

TAKING DEPOSITIONS AND TRANSCRIBING 2 COPIES OF SAME,

3,768 LINES, AT 1 CENT ----------------------------- $37.68

JURATES EXECUTED, 10 AT 12 CENTS EACH ---------------- 1.20

REGISTRATION FEE ------------------------------------- .15

TOTAL ---------------------------------------------- 39.03

THE APPROPRIATION,"COLLECTING INTERNAL REVENUE, 1926," MADE IN THE ACT OF JANUARY 22, 1925, 43 STAT. 770, PROVIDES:

FOR EXPENSES OF ASSESSING AND COLLECTING THE INTERNAL-REVENUE TAXES, INCLUDING THE EMPLOYMENT OF THE NECESSARY OFFICERS, ATTORNEYS, EXPERTS, AGENTS, ACCOUNTANTS, INSPECTORS, DEPUTY COLLECTORS, CLERKS, JANITORS, AND MESSENGERS IN THE DISTRICT OF COLUMBIA AND THE SEVERAL COLLECTION DISTRICTS TO BE APPOINTED AS PROVIDED BY LAW * * * NECESSARY EXPENSES INCURRED IN MAKING INVESTIGATIONS IN CONNECTION WITH THE ENROLLMENT OR DISBARMENT OF PRACTITIONERS BEFORE THE TREASURY DEPARTMENT IN INTERNAL- REVENUE MATTERS, AND OTHER NECESSARY MISCELLANEOUS EXPENSES, * * *

THE ACT OF JULY 7, 1884, 23 STAT. 258, AUTHORIZES YOU TO PRESCRIBE RULES AND REGULATIONS GOVERNING THE RECOGNITION OF AGENTS, ATTORNEYS, AND OTHERS TO REPRESENT CLAIMANTS BEFORE THE TREASURY DEPARTMENT AND PURSUANT THERETO THERE WAS ISSUED CIRCULAR NO. 230, DATED AUGUST 15, 1923, PROMULGATING RULES AND REGULATIONS AND AUTHORIZING THE HOLDING OF HEARINGS IN DISBARMENT PROCEEDINGS INCLUDING THE TAKING OF DEPOSITIONS "BEFORE ANY OFFICER DULY AUTHORIZED TO ADMINISTER AN OATH FOR GENERAL PURPOSES.' SAID CIRCULAR 230 COVERS THE ADMISSION AND DISBARMENT OF AGENTS AND ATTORNEYS GENERALLY BEFORE YOUR DEPARTMENT AND HAD THE DISBARMENT PROCEEDINGS BEEN GENERAL IN THEIR NATURE THERE MIGHT HAVE BEEN SOME QUESTION OF THE AUTHORITY OF AN INTERNAL-REVENUE AGENT TO ADMINISTER THE NECESSARY OATHS AND TAKE THE DEPOSITIONS. THE APPROPRIATION ABOVE QUOTED, HOWEVER, GIVES SPECIFIC AUTHORITY TO PAY THEREFROM THE EXPENSES INCURRED IN DISBARMENT PROCEEDINGS IN INTERNAL REVENUE MATTERS, THUS DISTINGUISHING SUCH PROCEEDINGS FROM PROCEEDINGS INVOLVING THE RIGHT TO PRACTICE GENERALLY BEFORE THE DEPARTMENT. AS THAT IS THE APPROPRIATION SOUGHT TO BE CHARGED IN THIS CASE, IT MUST BE PRESUMED THAT THE DISBARMENT PROCEEDINGS WERE CONFINED TO INTERNAL REVENUE MATTERS, OTHERWISE THE EXPENSE WOULD BE A DEPARTMENTAL EXPENSE AND NOT CHARGEABLE TO A BUREAU APPROPRIATION. SEE A- 397, MAY 27, AND JULY 14, 1924. BEING AN INTERNAL-REVENUE MATTER, THEREFORE, INTERNAL REVENUE AGENTS HAD FULL AUTHORITY TO ADMINISTER ALL NECESSARY OATHS UNDER SECTION 3165, REVISED STATUTES, REENACTED BY SECTION 1115 OF THE REVENUE ACT OF 1926, 44 STAT. 117. THERE IS NO REASON, THEREFORE, WHY ANY ONE OF THE OFFICERS, AGENTS, OR EMPLOYEES NAMED IN SAID SECTION 3165, REVISED STATUTES, WOULD NOT HAVE BEEN COMPETENT TO TAKE DEPOSITIONS AND ADMINISTER THE NECESSARY OATHS IN DISBARMENT PROCEEDINGS INVOLVING INTERNAL-REVENUE MATTERS. THE HIRING OF PRIVATE INDIVIDUALS OUTSIDE OF THE GOVERNMENT SERVICE TO ADMINISTER OATHS OR TAKE DEPOSITIONS IN LIEU OF REGULARLY QUALIFIED AND AVAILABLE EMPLOYEES OF THE GOVERNMENT IS UNAUTHORIZED. 1 COMP. GEN. 409; A 14517, JULY 9, 1926.

THE AUTHORITY GIVEN IN THE APPROPRIATION FOR PERSONAL SERVICES TO BE APPOINTED "AS PROVIDED BY LAW" CONTEMPLATED THE PERFORMANCE OF SERVICES BY REGULAR EMPLOYEES AND DOES NOT AUTHORIZE SUCH EMPLOYMENT OTHERWISE THAN AT RATES AS PRESCRIBED IN THE CLASSIFICATION ACT AS EXTENDED TO THE FIELD SERVICE BY THE ACT OF DECEMBER 6, 1924, 43 STAT. 704, AND THE ACT OF JANUARY 22, 1925, 43 STAT. 764; A-13749, JANUARY 10, 1926; A-14517, JULY 9, 1926; 4 COMP. GEN. 908; ID. 1077.