A-38990, OCTOBER 30, 1931, 11 COMP. GEN. 164

A-38990: Oct 30, 1931

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TRAVELING EXPENSES - MILEAGE FOR USE OF OWN AUTOMOBILE - TIPS TIPS TO HOTEL PORTERS ARE EXPENSES OF TRANSPORTATION AND MAY NOT BE REIMBURSED TO PERSONS AUTHORIZED TO TRAVEL BY THEIR PERSONALLY OWNED AUTOMOBILES AT MILEAGE RATES AS PERMITTED BY THE ACT OF FEBRUARY 14. 1931: REFERENCE IS HAD TO YOUR LETTER OF OCTOBER 7. FOR THE REASON THAT THE INSPECTOR WAS USING HIS PERSONALLY OWNED AUTOMOBILE UPON A MILEAGE BASIS. IT IS SUGGESTED BY YOU THAT THE MILEAGE ALLOWANCE IS IN LIEU OF ACTUAL OPERATING EXPENSES OF THE AUTOMOBILE. IS AS FOLLOWS: AN ACT TO PERMIT PAYMENTS FOR THE OPERATION OF MOTOR CYCLES AND AUTOMOBILES USED FOR NECESSARY TRAVEL ON OFFICIAL BUSINESS. WHENEVER SUCH MODE OF TRAVEL HAS BEEN PREVIOUSLY AUTHORIZED AND PAYMENT ON SUCH MILEAGE BASIS IS MORE ECONOMICAL AND ADVANTAGEOUS TO THE UNITED STATES.

A-38990, OCTOBER 30, 1931, 11 COMP. GEN. 164

TRAVELING EXPENSES - MILEAGE FOR USE OF OWN AUTOMOBILE - TIPS TIPS TO HOTEL PORTERS ARE EXPENSES OF TRANSPORTATION AND MAY NOT BE REIMBURSED TO PERSONS AUTHORIZED TO TRAVEL BY THEIR PERSONALLY OWNED AUTOMOBILES AT MILEAGE RATES AS PERMITTED BY THE ACT OF FEBRUARY 14, 1931, 46 STAT. 1103.

COMPTROLLER GENERAL MCCARL TO THE ATTORNEY GENERAL, OCTOBER 30, 1931:

REFERENCE IS HAD TO YOUR LETTER OF OCTOBER 7, 1931, REQUESTING REVIEW OF THE ACTION OF THIS OFFICE IN REFUSING TO CERTIFY FOR PAYMENT UPON PREAUDIT 19 ITEMS OF TIPS TO HOTEL PORTERS, AGGREGATING $4.75, CLAIMED IN THE EXPENSE VOUCHER OF R. A. SWADLEY, INSPECTOR OF THE BUREAU OF PRISONS, FOR THE MONTH OF AUGUST, 1931, FOR THE REASON THAT THE INSPECTOR WAS USING HIS PERSONALLY OWNED AUTOMOBILE UPON A MILEAGE BASIS. IT IS SUGGESTED BY YOU THAT THE MILEAGE ALLOWANCE IS IN LIEU OF ACTUAL OPERATING EXPENSES OF THE AUTOMOBILE, PARTICULAR ATTENTION BEING INVITED TO THE TITLE TO THE ACT OF FEBRUARY 14, 1931.

THE ACT OF FEBRUARY 14, 1931, 46 STAT. 1103, IS AS FOLLOWS:

AN ACT TO PERMIT PAYMENTS FOR THE OPERATION OF MOTOR CYCLES AND AUTOMOBILES USED FOR NECESSARY TRAVEL ON OFFICIAL BUSINESS, ON A MILEAGE BASIS IN LIEU OF ACTUAL OPERATING EXPENSES.

BE IT ENACTED BY THE SENATE AND HOUSE OF REPRESENTATIVES OF THE UNITED STATES OF AMERICA IN CONGRESS ASSEMBLED, THAT A CIVILIAN OFFICER OR EMPLOYEE ENGAGED IN NECESSARY TRAVEL ON OFFICIAL BUSINESS AWAY FROM HIS DESIGNATED POST OF DUTY MAY BE PAID, IN LIEU OF ACTUAL EXPENSES OF TRANSPORTATION, UNDER REGULATIONS TO BE PRESCRIBED BY THE PRESIDENT, NOT TO EXCEED 3 CENTS PER MILE FOR THE USE OF HIS OWN MOTOR CYCLE OR 7 CENTS PER MILE FOR THE USE OF HIS OWN AUTOMOBILE FOR SUCH TRANSPORTATION, WHENEVER SUCH MODE OF TRAVEL HAS BEEN PREVIOUSLY AUTHORIZED AND PAYMENT ON SUCH MILEAGE BASIS IS MORE ECONOMICAL AND ADVANTAGEOUS TO THE UNITED STATES. THIS ACT SHALL TAKE EFFECT JULY 1, 1931, AND ALL LAWS OR PARTS OF LAWS ARE HEREBY MODIFIED OR REPEALED TO THE EXTENT SAME MAY BE IN CONFLICT HEREWITH.

IT IS A WELL-SETTLED RULE OF STATUTORY CONSTRUCTION THAT, WHILE REFERENCE MAY BE MADE TO THE TITLE OF AN ACT TO CLARIFY AN AMBIGUITY IN THE BODY, THE TITLE CAN NOT BE USED TO EXTEND OR RESTRAIN ANY POSITIVE PROVISIONS CONTAINED IN THE BODY OF THE ACT. HADDEN V. BARNEY, 5 WALL. 107. THERE IS NO AMBIGUITY IN THE PROVISIONS OF THE ACT OF FEBRUARY 14, 1931, SUPRA, NECESSITATING ANY REFERENCE TO ITS TITLE, AND THE TITLE MAY NOT, THEREFORE, BE CONSIDERED IN CONSTRUING AND APPLYING ITS PROVISIONS. THE STATUTE EXPRESSLY PROVIDES FOR PAYMENT OF MILEAGE ,IN LIEU OF ACTUAL EXPENSES OF TRANSPORTATION.' TIPS TO HOTEL PORTERS UNIFORMLY HAVE BEEN CONSIDERED AS EXPENSES OF TRANSPORTATION. (19 COMP. DEC. 218; APPEAL NO. 37176, AUGUST 9, 1921; AND A-16347, DECEMBER 7, 1926). SEE, ALSO, PARAGRAPH 8 OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS, REGARDING THE USE OF PERSONALLY OWNED AUTOMOBILES UPON AN ACTUAL EXPENSE BASIS AND UPON THE MILEAGE BASIS, RESPECTIVELY, ARE TO BE READ IN CONNECTION WITH THE OTHER PROVISIONS OF THE REGULATIONS. FOR INSTANCE, AN EMPLOYEE AUTHORIZED TO USE HIS AUTOMOBILE ON AN ACTUAL EXPENSE BASIS, WHILE LIMITED, SO FAR AS EXPENDITURES CONNECTED WITH HIS AUTOMOBILE ARE CONCERNED, TO THE ITEMS PERMITTED BY PARAGRAPH 12, WOULD BE ENTITLED TO REIMBURSEMENT, IN ADDITION TO SUCH EXPENSES, FOR TIPS TO HOTEL PORTERS AND OTHER INCIDENTAL EXPENSES OF TRANSPORTATION. PARAGRAPH 12 (A), WHICH IS THE REGULATION FOR MILEAGE "IN LIEU OF ACTUAL EXPENSES OF TRANSPORTATION" MUST BE READ IN CONNECTION WITH PARAGRAPH 8 DEFINING TRANSPORTATION EXPENSES. ACCORDINGLY, A GOVERNMENT OFFICER OR EMPLOYEE USING HIS OWN AUTOMOBILE UPON AN AUTHORIZED MILEAGE BASIS IS NOT ENTITLED, IN ADDITION TO SUCH MILEAGE, TO REIMBURSEMENT FOR TIPS TO HOTEL PORTERS. UPON REVIEW, THE ACTION TAKEN IN THE AUDIT OF NOT CERTIFYING THE TIPS TO HOTEL PORTERS FOR PAYMENT TO R. A. SWADLEY, MUST BE, AND IS, SUSTAINED.