A-72627, MARCH 26, 1936, 15 COMP. GEN. 855

A-72627: Mar 26, 1936

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THERE MAY NOT BE ISSUED DUPLICATE OR CORRECTED CHECKS IN PLACE OF CHECKS DRAWN AGAINST SUCH ADVANCES AND MAILED PRIOR TO SAID DECISION WHICH WERE LOST OR RETURNED FOR CORRECTION. AS FOLLOWS: REFERENCE IS MADE TO YOUR DECISION OF JANUARY 14. MONEYS ADVANCED TO THE SECRETARY OF AGRICULTURE PURSUANT TO SECTION 12B OF THE AGRICULTURAL ADJUSTMENT ACT IN EXCESS OF PROCESSING TAX COLLECTIONS WERE NOT APPROPRIATED AND ARE NOT AVAILABLE FOR ANY USE WHATSOEVER. HAVE BEEN RETURNED FOR CORRECTION OF THE NAME OF PAYEE. YOUR DECISION IS REQUESTED AS TO WHETHER IT WOULD BE PROPER TO DELIVER THESE CHECKS. HAVE BEEN LOST AND THE OWNERS HAVE REQUESTED DUPLICATE CHECKS. SOME OF THESE BONDS HAVE BEEN EXECUTED BY THE ORIGINAL PAYEES OF THE CHECKS AND SOME HAVE BEEN EXECUTED BY SUBSEQUENT INDORSERS.

A-72627, MARCH 26, 1936, 15 COMP. GEN. 855

CHECKS - REISSUANCE OR SUBSTITUTION - NONAVAILABILITY OF PROCESSING TAX COLLECTION ADVANCES ADVANCES TO THE SECRETARY OF AGRICULTURE PURSUANT TO SECTION 12 (B) OF THE AGRICULTURAL ADJUSTMENT ACT IN EXCESS OF PROCESSING-TAX COLLECTIONS NOT BEING AVAILABLE FOR ANY USE WHATSOEVER IN VIEW OF THE UNITED STATES SUPREME COURT DECISION OF JANUARY 6, 1936, UNITED STATES V. BUTLER, THERE MAY NOT BE ISSUED DUPLICATE OR CORRECTED CHECKS IN PLACE OF CHECKS DRAWN AGAINST SUCH ADVANCES AND MAILED PRIOR TO SAID DECISION WHICH WERE LOST OR RETURNED FOR CORRECTION. SUBSTITUTE CHECKS MAY BE ISSUED IN CASES OF PROPER RENTAL BENEFIT OBLIGATIONS PAYABLE FROM THE APPROPRIATION MADE THEREFOR IN THE SUPPLEMENTAL APPROPRIATION ACT OF FEBRUARY 11, 1936, 49 STAT. 1116.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, MARCH 26, 1936:

THERE HAS BEEN RECEIVED YOUR LETTER OF MARCH 18, 1936, AS FOLLOWS:

REFERENCE IS MADE TO YOUR DECISION OF JANUARY 14, 1936 (A-69783), HOLDING THAT, IN VIEW OF THE SUPREME COURT DECISION OF JANUARY 6, 1936, IN THE CASE OF UNITED STATES V. BUTLER, MONEYS ADVANCED TO THE SECRETARY OF AGRICULTURE PURSUANT TO SECTION 12B OF THE AGRICULTURAL ADJUSTMENT ACT IN EXCESS OF PROCESSING TAX COLLECTIONS WERE NOT APPROPRIATED AND ARE NOT AVAILABLE FOR ANY USE WHATSOEVER.

A NUMBER OF CHECKS, REPRESENTING RENTAL AND BENEFIT PAYMENTS OUT OF FUNDS SO ADVANCED TO THE SECRETARY OF AGRICULTURE, ISSUED AND MAILED PRIOR TO JANUARY 6, 1936, THE DATE OF THE SUPREME COURT DECISION, HAVE BEEN RETURNED FOR CORRECTION OF THE NAME OF PAYEE, THE AMOUNT OF MONEY, OR OF SOME OTHER DETAIL THEREON. YOUR DECISION IS REQUESTED AS TO WHETHER IT WOULD BE PROPER TO DELIVER THESE CHECKS, WHEN CORRECTED, TO THE PROPER PAYEES.

FURTHERMORE, SOME CHECKS OF THIS TYPE, ISSUED AND DELIVERED PRIOR TO JANUARY 6, 1936, HAVE BEEN LOST AND THE OWNERS HAVE REQUESTED DUPLICATE CHECKS, SUBMITTING THE USUAL BONDS OF INDEMNITY THEREFOR. SOME OF THESE BONDS HAVE BEEN EXECUTED BY THE ORIGINAL PAYEES OF THE CHECKS AND SOME HAVE BEEN EXECUTED BY SUBSEQUENT INDORSERS. YOUR DECISION IS ALSO REQUESTED AS TO WHETHER IT WOULD BE PROPER TO ISSUE DUPLICATE CHECKS IN THESE CASES.

SHOULD YOU DECIDE THAT THE CLASS OF CHECKS MENTIONED IN THE SECOND PARAGRAPH CANNOT PROPERLY BE DELIVERED, AND THAT DUPLICATES OF THE CHECKS MENTIONED IN THE THIRD PARAGRAPH, CANNOT PROPERLY BE ISSUED, YOUR DECISION IS REQUESTED AS TO WHETHER SUCH CHECKS SHOULD BE CANCELED AND SUBSTITUTE CHECKS ISSUED IN LIEU THEREOF, PAYABLE OUT OF THE APPROPRIATION CONTAINED IN THE SUPPLEMENTAL APPROPRIATION ACT, FISCAL YEAR 1936 (PUB., NO. 440, 74TH CONGRESS, APPROVED FEBRUARY 11, 1936).

ON THE ASSUMPTION THAT NONE OF THE CHECKS IN QUESTION WERE CARRIED TO OUTSTANDING LIABILITIES PRIOR TO JANUARY 6, 1936, THE QUESTIONS STATED IN THE SECOND AND THIRD PARAGRAPHS OF THE ABOVE-QUOTED LETTER ARE ANSWERED IN THE NEGATIVE AND, WITH RESPECT TO THE QUESTION STATED IN THE FOURTH PARAGRAPH, TO THE EXTENT THE CHECKS REPRESENTED CORRECT AND PROPER OBLIGATIONS OR COMMITMENTS FOR RENTAL BENEFIT PAYMENTS UNDER THE AGRICULTURAL ADJUSTMENT ACT, AS AMENDED, THE ISSUANCE OF SUBSTITUTE CHECKS UNDER THE APPROPRIATION OF $296,185,000 MADE IN THE SUPPLEMENT APPROPRIATION ACT, FISCAL YEAR 1936, APPROVED FEBRUARY 11, 1936, 49 STAT. 1116, IS AUTHORIZED.