A-36900, JUNE 8, 1931, 10 COMP. GEN. 540

A-36900: Jun 8, 1931

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THE GENERAL RULE IS TO EXCLUDE THE FIRST DATE AND TO INCLUDE THE LAST DATE. WHERE A LEASE FOR THE RENTAL OF SPACE TO THE UNITED STATES IS FOR A SPECIFIED TERM "BEGINNING WITH THE DATE OF OCCUPANCY. " THE FIRST DATE OF OCCUPANCY FALLS WITHIN THE PERIOD FOR WHICH RENT IS PAYABLE UNDER THE LEASE. CONTRACT JP-411 WAS ENTERED INTO BETWEEN THE GRAND LODGE OF THE STATE OF LOUISIANA. IS SHOWN IN EACH INSTANCE AS THE LAST DATE OF THE PERIOD FOR WHICH RENT IS CHARGED. IT IS STATED BY THE PROHIBITION ADMINISTRATOR IN LETTER OF MARCH 5. THAT THE ROOMS IN QUESTION WERE. CREDIT WAS ALLOWED ON VOUCHER 220 FOR THE AMOUNT OF $160.89 FOR RENT OF ROOMS 501 TO 514. DEC. 494 THAT "IN COMPUTING THE TIME BETWEEN TWO SPECIFIED DATES THE GENERAL RULE IS TO EXCLUDE THE FIRST AND INCLUDE THE LAST DATE.'.

A-36900, JUNE 8, 1931, 10 COMP. GEN. 540

RENT - COMPUTATION OF MONTHLY PAYMENTS IN COMPUTING THE TIME BETWEEN TWO SPECIFIED DATES, THE GENERAL RULE IS TO EXCLUDE THE FIRST DATE AND TO INCLUDE THE LAST DATE, BUT WHERE A LEASE FOR THE RENTAL OF SPACE TO THE UNITED STATES IS FOR A SPECIFIED TERM "BEGINNING WITH THE DATE OF OCCUPANCY," THE FIRST DATE OF OCCUPANCY FALLS WITHIN THE PERIOD FOR WHICH RENT IS PAYABLE UNDER THE LEASE.

DECISION BY COMPTROLLER GENERAL MCCARL, JUNE 8, 1931:

REVIEW HAS BEEN REQUESTED OF THE ACTION OF THIS OFFICE IN DISALLOWING CREDIT IN THE SETTLEMENT OF THE ACCOUNTS OF R. E. TUTTLE AND D. C. ROPER, JR., SPECIAL DISBURSING AGENTS, BUREAU OF PROHIBITION, DEPARTMENT OF JUSTICE, FOR THE MONTHS OF AUGUST AND SEPTEMBER, 1930, RESPECTIVELY, FOR RENT PAID FOR THE FIRST DATES OF OCCUPANCY, UNDER CONTRACT JP-411, OF CERTAIN SPACE IN THE MASONIC TEMPLE BUILDING, NEW ORLEANS, LA., LEASED BY THE UNITED STATES.

THE RECORDS SHOW THAT ON AUGUST 21, 1930, CONTRACT JP-411 WAS ENTERED INTO BETWEEN THE GRAND LODGE OF THE STATE OF LOUISIANA, F. AND A.M., AND THE UNITED STATES OF AMERICA, FOR RENT OF THE FOLLOWING DESCRIBED SPACE IN THE MASONIC TEMPLE BUILDING, NEW ORLEANS, LA., "FOR THE TERM BEGINNING WITH THE DATE OF OCCUPANCY AND ENDING WITH THE THIRTIETH DAY OF JUNE, 1931," THE UNITED STATES AGREEING TO PAY RENT THEREFOR, AT THE END OF EACH CALENDAR MONTH, AT THE RATE OF $9,432 PER ANNUM, APPORTIONED AS FOLLOWS:

CHART ROOMS 501 TO 514, INCLUSIVE, AT THE RATE OF $5,985 PER ANNUM. ROOMS 516 TO 518, INCLUSIVE AT THE RATE OF $1,305 PER ANNUM. ROOMS 1,000 TO 1,003, INCLUSIVE, AT THE RATE OF $2,142 PER ANNUM.

VOUCHERS 220 OF THE ACCOUNT OF SPECIAL DISBURSING AGENT R. E. TUTTLE, FOR THE MONTH OF AUGUST, 1930, IN FAVOR OF THE GRAND LODGE OF THE STATE OF LOUISIANA, F. AND A.M., COVERS A PAYMENT OF $180.37 FOR RENT OF ROOMS 501 TO 514, INCLUSIVE, FOR THE PERIOD FROM JULY 21 TO 31, 1930, BEING ELEVEN THREE-HUNDRED-AND-SIXTY-FIFTHS OF $5,985, THE ANNUAL RENT.

VOUCHER 4 OF THE ACCOUNT OF SPECIAL DISBURSING AGENT D. C. ROPER, JR., FOR THE MONTH OF SEPTEMBER, 1930, COVERS A PAYMENT OF $71.50 FOR RENT OF ROOMS 516 TO 518 FOR THE PERIOD FROM AUGUST 20 TO 30, 1930, BEING ELEVEN THREE-HUNDRED-SIXTY-FIFTHS OF $1,305, THE ANNUAL RENT; AND OF $117.38 FOR RENT OF ROOMS 1,000 TO 1,004 FOR THE PERIOD FROM AUGUST 12 TO 30, 1930, BEING TWENTY THREE-HUNDRED-AND-SIXTY-FIFTHS OF THE ANNUAL RENT OF $2,142. ALTHOUGH AUGUST 30, 1930, IS SHOWN IN EACH INSTANCE AS THE LAST DATE OF THE PERIOD FOR WHICH RENT IS CHARGED, IT IS STATED BY THE PROHIBITION ADMINISTRATOR IN LETTER OF MARCH 5, 1931, THAT THE ROOMS IN QUESTION WERE, IN FACT, OCCUPIED THROUGH AUGUST 31, 1930.

IN THE AUDIT OF THE ACCOUNTS, CREDIT WAS ALLOWED ON VOUCHER 220 FOR THE AMOUNT OF $160.89 FOR RENT OF ROOMS 501 TO 514, FROM JULY 21 TO 31, 1930, BEING TEN THIRTY-FIRSTS OF ONE-TWELFTH OF $5,985; AND ON VOUCHER 4 FOR THE AMOUNT OF $38.59, FOR RENT OF ROOMS 516 TO 518 FROM AUGUST 20 TO 31, 1930 BEING ELEVEN THIRTY-FIRSTS OF ONE-TWELFTH OF $1,305; AND FOR THE AMOUNT OF $109.40 FOR RENT OF ROOMS 1,000 TO 1,004 FROM AUGUST 12 TO 31, 1930, BEING NINETEEN THIRTY-FIRSTS OF ONE-TWELFTH OF $2,142, THE FIRST DATE OF THE OCCUPANCY OF THE PREMISES IN EACH INSTANCE HAVING BEEN EXCLUDED FROM THE COMPUTATION, UNDER THE RULING ANNOUNCED IN THE SYLLABUS OF 11 COMP. DEC. 494 THAT "IN COMPUTING THE TIME BETWEEN TWO SPECIFIED DATES THE GENERAL RULE IS TO EXCLUDE THE FIRST AND INCLUDE THE LAST DATE.'

IN VIEW OF THE PROVISION IN LEASE JP-411 FOR THE PAYMENT OF RENT AT THE END OF EACH CALENDAR MONTH, AND THE FACT THAT SUBSEQUENT PAYMENTS OF RENT WERE MADE ON THE BASIS OF ONE-TWELFTH OF THE ANNUAL RATE, RATHER THAN ON THE BASIS OF AS MANY THREE HUNDRED AND SIXTY-FIFTHS OF THE ANNUAL RATE AS THERE WERE DAYS IN THE MONTH INVOLVED, THE SPECIAL DISBURSING AGENTS HAVE CONCEDED THE CORRECTNESS OF THE METHOD USED BY THIS OFFICE OF COMPUTING EACH DAY'S RENTAL FOR THE FRACTIONAL PARTS OF JULY AND AUGUST, 1930, ON THE BASIS OF ONE THIRTY-FIRST OF THE MONTHLY RATE, AND HAVE DEPOSITED THE AMOUNTS OF $3.40 AND $35.14 AS OVERPAYMENTS ON VOUCHERS 220 AND 4, RESPECTIVELY, BUT PROTEST THE DISALLOWANCE OF CREDIT FOR THE PAYMENT OF RENT FOR THE FIRST DATES OF OCCUPANCY OF THE PREMISES, ON THE GROUND THAT THE LESSOR DID NOT HAVE THE SPACE AVAILABLE FOR THE USE OF OTHER POSSIBLE TENANTS WHO MIGHT HAVE BEEN AUTHORIZED TO PAY FOR ITS USE.

THE DECISION REPORTED IN 11 COMP DEC. 494, WAS RENDERED IN CONNECTION WITH THE INTERPRETATION OF A CONTRACT WHICH PROVIDED FOR THE LEASING OF CERTAIN PREMISES "FROM" A SPECIFIED DATE "TO" A SPECIFIED DATE, AND HELD THAT "IN THE COMPUTATION OF TIME FOR A SPECIFIED PERIOD FROM A PARTICULAR DAY THE GENERAL RULE IN THE INTERPRETATION OF CONTRACTS IS TO EXCLUDE THE DAY THUS DESIGNATED AND TO INCLUDE THE LAST DAY OF THE SPECIFIED PERIOD.' HOWEVER, SINCE THE LEASE IN THE PRESENT CASE WAS FOR A SPECIFIED TERM "BEGINNING WITH THE DATE OF OCCUPANCY," IT IS CLEAR THAT THE FIRST DATE OF OCCUPANCY FALLS WITHIN THE PERIOD FOR WHICH RENT IS PROPERLY PAYABLE UNDER THE LEASE. 4 COMP. GEN. 950.

UPON REVIEW, THE AMOUNT OF $16.08 IS CERTIFIED FOR CREDIT IN THE ACCOUNTS OF SPECIAL DISBURSING AGENT TUTTLE, AND $5.75 IN THE ACCOUNTS OF SPECIAL DISBURSING AGENT ROPER, SUCH AMOUNTS REPRESENTING THE DIFFERENCE BETWEEN THE AMOUNTS PAID ON VOUCHERS 220 AND 4, RESPECTIVELY, AND THE AMOUNTS WHICH HAVE BEEN REFUNDED AND DEPOSITED ON ACCOUNT OF OVERPAYMENTS ON SUCH VOUCHERS.