A-82196, DECEMBER 29, 1936, 16 COMP. GEN. 620

A-82196: Dec 29, 1936

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ORDINARILY WILL NOT BE QUESTIONED WHERE THE USE OF THE AUTOMOBILE IS NECESSARY TO MAKE FREQUENT STOPS EN ROUTE OR INVOLVES TRAVEL TO POINTS INACCESSIBLE BY COMMON CARRIER. WHERE THE TRAVEL INVOLVED IS ONLY FROM HEADQUARTERS TO ANOTHER POINT AND RETURN BETWEEN WHICH POINTS TRANSPORTATION BY COMMON CARRIER COULD HAVE BEEN UTILIZED AS ADVANTAGEOUSLY FROM THE GOVERNMENT'S STANDPOINT AT A REDUCED COST. 1936: THERE IS BEFORE THIS OFFICE FOR CONSIDERATION A LETTER FROM THE DEPUTY COMMISSIONER OF INTERNAL REVENUE DATED NOVEMBER 2. WHEREIN CREDIT WAS DISALLOWED IN PART FOR PAYMENTS MADE TO DEPUTY COLLECTORS J. THE AMOUNT IT WOULD HAVE COST THE GOVERNMENT HAD THE TRAVEL IN EACH CASE BEEN PERFORMED BY RAIL.

A-82196, DECEMBER 29, 1936, 16 COMP. GEN. 620

MILEAGE - TRAVEL BY PRIVATELY-OWNED AUTOMOBILE - ECONOMY AND ADVANTAGE DETERMINATION IN GENERAL TRAVEL ORDERS AN ADMINISTRATIVE DETERMINATION OF ECONOMY AND ADVANTAGE TO THE UNITED STATES FROM THE USE OF A PRIVATELY OWNED AUTOMOBILE FOR OFFICIAL TRAVEL, IN GENERAL TRAVEL ORDERS ISSUED TO DEPUTY COLLECTORS OF INTERNAL REVENUE BECAUSE OF THE TYPE OF DUTY AND CONTINGENCIES INVOLVED, ORDINARILY WILL NOT BE QUESTIONED WHERE THE USE OF THE AUTOMOBILE IS NECESSARY TO MAKE FREQUENT STOPS EN ROUTE OR INVOLVES TRAVEL TO POINTS INACCESSIBLE BY COMMON CARRIER, AND PAYMENT OF MILEAGE MAY BE MADE ACCORDINGLY, BUT WHERE THE TRAVEL INVOLVED IS ONLY FROM HEADQUARTERS TO ANOTHER POINT AND RETURN BETWEEN WHICH POINTS TRANSPORTATION BY COMMON CARRIER COULD HAVE BEEN UTILIZED AS ADVANTAGEOUSLY FROM THE GOVERNMENT'S STANDPOINT AT A REDUCED COST, PAYMENT MAY NOT BE MADE IN EXCESS OF COST BY COMMON CARRIER.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE SECRETARY OF THE TREASURY, DECEMBER 29, 1936:

THERE IS BEFORE THIS OFFICE FOR CONSIDERATION A LETTER FROM THE DEPUTY COMMISSIONER OF INTERNAL REVENUE DATED NOVEMBER 2, 1936, REQUESTING REVIEW OF SETTLEMENT G-107491-TI, DATED SEPTEMBER 3, 1936, OF THE INTERNAL- REVENUE (DISBURSING- ACCOUNTS OF C. H. ROBERTSON, FORMER COLLECTOR AND SPECIAL DISBURSING AGENT, UNITED STATES INTERNAL REVENUE SERVICE, GREENSBORO, N.C., WHEREIN CREDIT WAS DISALLOWED IN PART FOR PAYMENTS MADE TO DEPUTY COLLECTORS J. E. CARRAWAY ON VOUCHERS 535, MARCH 1935, 647, MAY 1935; R. D. CHRISTMAN ON VOUCHER 544, MARCH 1935; AND E. M. HAIRFIELD ON VOUCHER 658, MAY 1935, INVOLVING MILEAGE FOR THE USE OF THEIR PERSONALLY- OWNED AUTOMOBILES ON OFFICIAL BUSINESS UNDER THE PROVISIONS OF THE ACT OF FEBRUARY 14, 1931, 46 STAT. 1103, AS AMENDED BY THE ACT OF MARCH 3, 1933, 47 STAT. 1516. THE AMOUNTS DISALLOWED, $13.10, $7.40, $11.90, AND $1.15, RESPECTIVELY, REPRESENT THE DIFFERENCE BETWEEN THE AMOUNT PAID FOR USE OF A PERSONALLY OWNED AUTOMOBILE UPON A MILEAGE BASIS FOR TRAVEL PERFORMED FROM THE EMPLOYEES' HEADQUARTERS WITHIN THE DISTRICT OF NORTH CAROLINA TO GREENSBORO, N.C., FOR THE PURPOSE OF RECEIVING CERTAIN INSTRUCTIONS AND RETURN TO THEIR HEADQUARTERS, AND THE AMOUNT IT WOULD HAVE COST THE GOVERNMENT HAD THE TRAVEL IN EACH CASE BEEN PERFORMED BY RAIL.

THE LETTER OF NOVEMBER 2, 1936, IS IN PART AS FOLLOWS:

WITH REFERENCE TO VOUCHERS NOS. 535, 544, 647, AND 658, IT IS NOTED THE EXCEPTIONS STATE IN EACH CASE THAT INASMUCH AS TRAVEL WAS PERFORMED UNDER LETTER OF AUTHORITY DATED JULY 1, 1934, AND WAS DIRECT FROM POINT TO POINT WITH NO TRAVEL TO FARMS, FIELDS, OR POINTS INACCESSIBLE BY RAILROAD, IT DOES NOT COME WITHIN THE CLASS OF TRAVEL FOR WHICH PRIOR ADMINISTRATIVE DETERMINATION AS TO ECONOMY AND ADVANTAGE WAS MADE AND THAT IT IS THE EVIDENT INTENTION OF PARAGRAPH 12 (A) OF GOVERNMENT TRAVEL REGULATIONS THAT EACH COMPLETE TRIP AWAY FROM HEADQUARTERS SHALL BE CONSIDERED SEPARATELY IN DETERMINING ECONOMY AND ADVANTAGE TO THE GOVERNMENT.

THE GENERAL TRAVEL ORDER AUTHORIZING USE OF AN EMPLOYEE'S PERSONALLY- OWNED AUTOMOBILE RESTRICTS TRAVEL TO HIS OWN DISTRICT AND SINCE HE IS REQUIRED BY LAW TO PROCEED THROUGH EVERY PART OF HIS DISTRICT AND INQUIRE AFTER AND CONCERNING ALL PERSONS THEREIN WHO ARE LIABLE TO PAY ANY INTERNAL REVENUE TAX AND BECAUSE OF THE INACCESSIBILITY OF COMMON CARRIERS TO REACH MANY OF THE POINTS TO WHICH HE IS REQUIRED TO GO AND TO ENABLE HIM TO MAKE NECESSARY OFFICIAL STOPS ENROUTE, REIMBURSEMENT ON A MILEAGE BASIS WAS CONSIDERED AS MORE ECONOMICAL AND ADVANTAGEOUS TO THE GOVERNMENT. FURTHERMORE, BECAUSE AN EMPLOYEE IS REQUIRED TO PERFORM OFFICIAL TRAVEL GENERALLY IN CONNECTION WITH HIS DUTIES AND THE OFFICIAL TRAVEL IS CONTINUOUS OR AT IRREGULAR TIMES FOR INDEFINITE PERIODS TO MEET THE CONTINGENCIES OF THE SERVICE, IT WAS CONSIDERED IMPRACTICABLE TO ISSUE SPECIFIC AUTHORIZATION FOR EACH TRIP.

THE BUREAU TOOK THESE FACTS INTO CONSIDERATION AS WELL AS THE GENERALLY ACCEPTED RULE IN THE COMMERCIAL WORLD THAT THE USE OF PRIVATELY OWNED AUTOMOBILE FOR PASSENGER TRANSPORTATION PURPOSES IS THE MOST CONVENIENT, EXPEDITIOUS, AND ECONOMICAL MEANS FOR COVERING SURROUNDING TERRITORY, WITHIN A RADIUS OF 50 OR OR 60 MILES OF A GIVEN POINT, WHEN ADMINISTRATIVELY DETERMINING IN ADVANCE THAT THE USE OF THE PRIVATELY OWNED AUTOMOBILE ON THE BASIS OF 5 CENTS A MILE FOR PERFORMING OFFICIAL TRAVEL WAS ECONOMICAL AND ADVANTAGEOUS TO THE GOVERNMENT.

IF A DISTINCTION IS TO BE MADE IN ACCOUNTING AND MILEAGE ALLOWANCES BETWEEN TRIPS WHICH ARE ECONOMICAL AND ADVANTAGEOUS TO THE GOVERNMENT AND TRIPS WHICH ARE NOT, THE EMPLOYEE MAY FEEL WITH SOME JUSTIFICATION THAT THE GOVERNMENT IS DISCRIMINATING AGAINST HIM.

AN EMPLOYEE IN THE COURSE OF HIS EMPLOYMENT MAY OCCASIONALLY USE HIS AUTOMOBILE FOR TRAVEL BETWEEN POINTS DIRECTLY CONNECTED BY RAILROADS IN WHICH PARTICULAR CASES THE RAILROAD FARE PLUS PULLMAN CHARGES ARE LESS THAN THE MILEAGE AT 5 CENTS A MILE. HOWEVER, IT IS BELIEVED IN SUCH INSTANCES THAT THE 5 CENT MILEAGE RATE SHOULD BE ALLOWED SINCE THE ADVANCE DETERMINATION OF THE ECONOMY AND ADVANTAGE THAT WILL ACCRUE TO THE GOVERNMENT BY THE USE OF THE AUTOMOBILE WAS BASED UPON ITS USE THROUGHOUT AND FOR THE WHOLE YEAR AND NOT FOR ANY PARTICULAR SPECIFIC TRIPS. THEREFORE, WHILE THE PARTICULAR TRIPS OF THESE EMPLOYEES IN THIS INSTANCE MAY HAVE BEEN MORE ECONOMICAL BY COMMON CARRIER, THE USE OF THEIR AUTOMOBILES OPERATED TO THE DISTINCT ADVANTAGE OF THE GOVERNMENT WHEN THE ENTIRE YEAR IS TAKEN INTO CONSIDERATION.

IN THIS CONNECTION ATTENTION IS INVITED TO 11 COMP. GEN. 91, IN WHICH IT IS HELD THAT "THE RULES FOR SUCH DETERMINATION ARE PRESCRIBED IN THE PARAGRAPH OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS REFERRED TO, AND AN ADMINISTRATIVE DETERMINATION IN ACCORDANCE WITH SUCH REGULATIONS THAT REIMBURSEMENT TO THE EMPLOYEE FOR THE USE OF HIS OWN AUTOMOBILE UPON A MILEAGE BASIS, AT THE RATE PRESCRIBED IN THE TRAVEL ORDERS, WILL BE MORE ECONOMICAL AND ADVANTAGEOUS TO THE UNITED STATES WILL NOT ORDINARILY BE QUESTIONED BY THE ACCOUNTING OFFICERS * * *.'

THE AUTHORITY FOR THE USE OF PERSONALLY OWNED AUTOMOBILES BY THE EMPLOYEES IN THE PERFORMANCE OF THE TRAVEL INVOLVED, IS ASSERTED UNDER IDENTICAL INDIVIDUAL GENERAL TRAVEL ORDERS DATED JULY 1, 1934, IN THE CASE OF RAYMOND D. CHRISTMAN, READING AS FOLLOWS:

ORDERED: THAT RAYMOND D. CHRISTMAN, DEPUTY COLLECTOR, IS AUTHORIZED TO USE HIS OWN AUTOMOBILE FOR OFFICIAL TRAVEL WITHIN HIS DISTRICT AND BE REIMBURSED THEREFOR AT THE RATE OF 5 CENTS A MILE, IT HAVING BEEN DETERMINED THAT SINCE HE IS REQUIRED BY LAW TO PROCEED THROUGH EVERY PART OF HIS DISTRICT AND INQUIRE AFTER AND CONCERNING ALL PERSONS THEREIN WHO ARE LIABLE TO PAY ANY INTERNAL REVENUE OR PROCESSING TAX AND BECAUSE OF THE INACCESSIBILITY OF COMMON CARRIERS TO REACH MANY OF THE FARMS AND VILLAGES TO WHICH HE IS REQUIRED TO GO AND TO ENABLE HIM TO MAKE NECESSARY OFFICIAL STOPS EN ROUTE, REIMBURSEMENT ON A MILEAGE BASIS AS HEREIN STIPULATED IS MORE ECONOMICAL AND ADVANTAGEOUS TO THE GOVERNMENT.

BECAUSE THE ABOVE EMPLOYEE IS REQUIRED TO PERFORM OFFICIAL TRAVEL GENERALLY IN CONNECTION WITH HIS DUTIES AND THAT THE OFFICIAL TRAVEL IS CONTINUOUS, OR AT IRREGULAR TIMES FOR INDEFINITE PERIODS TO MEET THE CONTINGENCIES OF THE SERVICE, IT IS IMPRACTICABLE TO ISSUE SPECIFIC AUTHORIZATION FOR EACH TRIP. THIS GENERAL AUTHORIZATION IS ISSUED TO COVER THE REMAINDER OF THE FISCAL YEAR ENDING JUNE 30, 1935.

HE WILL BE ALLOWED $5 PER DIEM IN LIEU OF ACTUAL EXPENSES FOR SUBSISTENCE WHILE AWAY FROM HIS DESIGNATED POST OF DUTY.

THE ACT OF FEBRUARY 14, 1931, 46 STAT. 1103, PROVIDES:

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.

THE RATES IN THE FOREGOING ACT WERE REDUCED BY SECTION 9, ACT OF MARCH 3, 1933, 47 STAT. 1516, TO 2 AND 5 CENTS PER MILE RESPECTIVELY.

THESE STATUTES AND THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS, PARAGRAPH 12 (A), CONTEMPLATE THAT THE ADMINISTRATIVE OFFICES SHALL DETERMINE AND STATE IN ADVANCE IN EACH INDIVIDUAL CASE, WHETHER THE AUTHORIZED TRAVEL BY AUTOMOBILE WILL BE MORE ECONOMICAL AND ADVANTAGEOUS TO THE UNITED STATES AND SHALL PRESCRIBE THE MILEAGE RATE TO BE ALLOWED. IT HAS BEEN RECOGNIZED THAT THERE ARE CIRCUMSTANCES UNDER WHICH GENERAL TRAVEL ORDERS MUST NECESSARILY BE RESORTED TO IN THOSE CASES WHEREBY THE NATURE OF THEIR DUTIES, EMPLOYEES ARE REQUIRED TO TRAVEL REPEATEDLY AND FREQUENTLY FROM THEIR STATIONS ON SHORT NOTICE, AND PARTICULARLY IN MATTERS INVOLVING TO SOME EXTENT, THE EXERCISE OF INDIVIDUAL DISCRETION, AND IT MAY BE STATED HERE THAT DEPUTY COLLECTORS APPEAR TO BE AMONG THOSE FOR WHOM SUCH EXCEPTION MAY BE MADE. SEE 11 COMP. GEN. 155, A-41747, APRIL 19, 1932, A-44598, DECEMBER 23, 1932.

THE FACT THAT THIS OFFICE HAS RECOGNIZED THE NECESSITY FOR RESORTING TO GENERAL TRAVEL ORDERS UNDER THE CIRCUMSTANCES INDICATED ABOVE MAY NOT BE CONSTRUED TO WAIVE THE REQUIREMENTS OF THE ACT OF FEBRUARY 14, 1931, SUPRA, THAT THE PAYMENT OF MILEAGE FOR USE OF AN EMPLOYEE'S PERSONALLY OWNED AUTOMOBILE, IS DEPENDENT UPON A DETERMINATION IN EACH PARTICULAR CASE THAT THE USE OF THE AUTOMOBILE IS MORE ECONOMICAL AND ADVANTAGEOUS TO THE UNITED STATES. THE ADMINISTRATIVE DETERMINATION REFLECTED IN THE GENERAL TRAVEL ORDER OF JULY 1, 1934, SUPRA, ORDINARILY WOULD NOT BE QUESTIONED BY THIS OFFICE WHERE THE USE OF THE AUTOMOBILE WAS UNDER THE CONDITIONS STATED, THAT IS, NECESSARY TO MAKE FREQUENT STOPS EN ROUTE ON OFFICIAL BUSINESS AND/OR INVOLVED TRAVEL TO POINTS INACCESSIBLE BY COMMON CARRIER, AS THE ECONOMY AND ADVANTAGE MAY BE PRESUMED IN SUCH CASES ON THE PREMISE THAT IT IS NOT POSSIBLE TO HIRE A MOTOR VEHICLE WITH GASOLINE AND OIL FURNISHED AT LESS THAN 5 CENTS PER MILE. HOWEVER, WHERE AS IN THE CASES UNDER CONSIDERATION, THE USE OF THE EMPLOYEE'S AUTOMOBILE COVERS TRAVEL ONLY FROM HIS HEADQUARTERS TO ANOTHER POINT AND RETURN, FOR WHICH TRANSPORTATION BY COMMON CARRIER COULD HAVE BEEN UTILIZED AS ADVANTAGEOUSLY FROM THE GOVERNMENT'S STANDPOINT AT A REDUCED COST, IT MUST BE HELD THAT APPROPRIATED FUNDS ARE NOT AVAILABLE FOR PAYMENTS OF MILEAGE IN AMOUNTS IN EXCESS OF THE COST TO THE GOVERNMENT BY THE USUAL PUBLIC MEANS OF TRANSPORTATION. SEE 15 COMP. GEN. 153.

IN VOUCHER 535 OF J. E. CARRAWAY, THE RECORD SHOWS THE EMPLOYEE LEFT HIS OFFICIAL STATION, ASHEVILLE, AT 10:30 A.M. FEBRUARY 10, 1935, AND ARRIVED AT GREENSBORO AT 4 P.M. THE SAME DAY, WHERE HE ATTENDED THE SCHOOL OF INSTRUCTION BEGINNING FEBRUARY 11, UNTIL LATE AFTERNOON OF SATURDAY FEBRUARY 16, 1935, AND THAT DUE TO HIS DISLIKE OF DRIVING HIS AUTOMOBILE OVER THE MOUNTAINS AT NIGHT HE REMAINED OVERNIGHT IN GREENSBORO AND DEPARTED THEREFROM AT 10 A.M. FEBRUARY 17, 1935, AND ARRIVED AT ASHEVILLE AT 4 P.M. THE SAME DAY; ALSO THAT HE WAS PAID 7 1/2 DAYS PER DIEM AT $5, OR $37.50, AND $19 AS MILEAGE AT 5 CENTS PER MILE FOR 380 MILES TRAVELED ON THE ROUND TRIP. THE CONSTRUCTIVE RAIL TRAVEL WAS BASED ON THE EMPLOYEE LEAVING ASHEVILLE AT 4:15 A.M. FEBRUARY 11, 1935, AND ARRIVING AT GREENSBORO AT 11:15 A.M. THE SAME DAY AND ON THE RETURN TRIP LEAVING GREENSBORO AT 9 P.M. FEBRUARY 16, AND ARRIVING AT ASHEVILLE AT 3:25 A.M. FEBRUARY 17, 1935 (BERTH AVAILABLE FOR OCCUPANCY UNTIL 7 A.M.) AND ALLOWANCE THEREFOR MADE FOR ROUND TRIP RAIL FARE OF $7.65, PULLMAN LOWER BERTH AT $2.25, EACH WAY, $4.50 OR $12.15 AS COMPARED WITH $19 MILEAGE, AND 6 1/4 DAYS PER DIEM, $31.25, AS COMPARED WITH $37.50.

THE EMPLOYEE COULD NOT HAVE BEEN EXPECTED NOR REQUIRED TO LEAVE HIS HEADQUARTERS AT SUCH AN EARLY HOUR AS 4:15 A.M. WHEN A MORE REASONABLE SCHEDULE WAS AVAILABLE, PARTICULARLY IN VIEW OF THE APPARENT FACT THAT THE EMPLOYEE REPORTED FOR DUTY IN GREENSBORO ON THE MORNING OF FEBRUARY 11, 1935, PRIOR TO THE SCHEDULED ARRIVAL BY RAIL, 11:15 A.M. THE PROPER SCHEDULE FOR APPLICATION IN THIS CASE FOR THE GOING TRIP WAS THE TRAIN LEAVING ASHEVILLE AT 5 P.M. FEBRUARY 10, 1935, AND ARRIVING AT GREENSBORO AT 10:30 P.M. THE SAME DAY, NECESSITATING THE USE OF PULLMAN SEAT AT A COST OF 95 CENTS INSTEAD OF A LOWER BERTH AT $2.25 AS CREDITED ON THE NOTICE OF EXCEPTION AND INCREASING THE PER DIEM ALLOWANCE THEREON BY $2.50 FOR FEBRUARY 10, 1935. CORRECTION OF THESE ITEMS MAKES THE NET AMOUNT FOR REFUNDMENT $11.90 INSTEAD OF $13.10.

IN VOUCHER 544 OF R. D. CHRISTMAN, THE RECORD SHOWS THE EMPLOYEE LEFT HIS OFFICIAL STATION, WILMINGTON, N.C., AT 2:30 P.M. FEBRUARY 10, 1935, AND ARRIVED AT GREENSBORO AT 7:40 P.M. THE SAME DAY, WHERE HE ATTENDED THE SCHOOL OF INSTRUCTION BEGINNING FEBRUARY 11, UNTIL FEBRUARY 16, THAT HE LEFT FOR THE RETURN TRIP AT 3:20 P.M. FEBRUARY 16, AND ARRIVED AT WILMINGTON AT 8:40 P.M. THE SAME DAY; ALSO THAT HE WAS PAID 6 1/2 DAYS PER DIEM AT $5, OR $32.50, AND $20.40 AS MILEAGE AT 5 CENTS PER MILE FOR 408 MILES TRAVELED ON THE ROUND TRIP. THE CONSTRUCTIVE RAIL TRAVEL WAS BASED ON THE EMPLOYEE LEAVING WILMINGTON AT 8:25 A.M.FEBRUARY 10, AND ARRIVING AT GREENSBORO AT 4:15 P.M. THE SAME DAY AND ON RETURN TRIP LEAVING GREENSBORO AT 12:15 P.M. FEBRUARY 16, AND ARRIVING AT WILMINGTON AT 8:30 P.M. THE SAME DAY AND ALLOWANCE THEREFOR MADE FOR ROUND TRIP RAIL FARE OF $7.25, AS COMPARED WITH $20.40 MILEAGE LESS ONE-FOURTH OF A DAY PER DIEM SAVINGS. SINCE THE EMPLOYEE APPARENTLY HAD NOT COMPLETED HIS DUTIES IN GREENSBORO IN TIME TO HAVE PERMITTED RETURN BY THE 12:15 P.M. TRAIN FEBRUARY 16, 1935, THE PROPER SCHEDULE FOR APPLICATION IS THE NEXT AVAILABLE TRAIN LEAVING AND ARRIVING AT THE SAME HOURS ON FEBRUARY 17, 1935. TRAVEL BY SUCH SCHEDULE RESULTS IN AN ADDITIONAL PER DIEM SAVING OF 1 DAY, THUS MAKING THE NET AMOUNT FOR REFUNDMENT $6.90 INSTEAD OF $11.90. ACCORDINGLY, CREDIT FOR $1.20 AND $5, OF THE AMOUNTS PAID BY VOUCHERS 535 AND 544, MARCH 1935, RESPECTIVELY, WILL BE ALLOWED IN THE DISBURSING OFFICER'S ACCOUNTS. THE REMAINING DIFFERENCE ON VOUCHERS 535 AND 544, AND THE AMOUNTS DISALLOWED ON VOUCHERS 647 AND 658, MAY 1935, SHOULD BE DEPOSITED WITHOUT DELAY.

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