A-86711, JUNE 28, 1937, 16 COMP. GEN. 1118

A-86711: Jun 28, 1937

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1937" IS NOT AVAILABLE FOR REFUNDS TO NATIONAL BANKS OF SEMIANNUAL DUTY PAYMENTS MADE BY THEM IN EXCESS OF AMOUNTS DUE. 1937: REFERENCE IS MADE TO THE CLAIM OF THE FIRST NATIONAL BANK. WHICH CLAIM WAS DISALLOWED BY SETTLEMENT NO. 0551230. FOR THE REASON THAT THERE WAS NO APPROPRIATION AVAILABLE FOR PAYMENT THEREOF. CLAIMS OF THIS CHARACTER WERE PAYABLE UNDER THE INDEFINITE APPROPRIATION "REFUNDING TO NATIONAL BANKING ASSOCIATIONS EXCESS OF DUTY. IT APPEARS THAT NO SUCH APPROPRIATIONS HAVE SO FAR BEEN MADE. AS FOLLOWS: IT IS NOTED THAT THERE IS NO APPROPRIATION FOR THIS PURPOSE FOR THE FISCAL YEAR 1936. WILL BE INCLUDED IN THE ESTIMATES FOR THE DEFICIENCY BILL. THERE WAS RECEIVED FROM THE ASSISTANT TREASURER OF THE UNITED STATES A LETTER DATED APRIL 9.

A-86711, JUNE 28, 1937, 16 COMP. GEN. 1118

APPROPRIATIONS - "REFUND OF MONEYS ERRONEOUSLY RECEIVED AND COVERED, 1937" - AVAILABILITY FOR NATIONAL BANK DUTY REFUNDS THE APPROPRIATION "REFUND OF MONEYS ERRONEOUSLY RECEIVED AND COVERED, 1937" IS NOT AVAILABLE FOR REFUNDS TO NATIONAL BANKS OF SEMIANNUAL DUTY PAYMENTS MADE BY THEM IN EXCESS OF AMOUNTS DUE.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE SECRETARY OF THE TREASURY, JUNE 28, 1937:

REFERENCE IS MADE TO THE CLAIM OF THE FIRST NATIONAL BANK, JUNCTION CITY, OREG., FOR REFUND OF $21.40, SEMIANNUAL DUTY PAID IN EXCESS FOR THE PERIOD ENDED DECEMBER 31, 1935, WHICH CLAIM WAS DISALLOWED BY SETTLEMENT NO. 0551230, DATED DECEMBER 21, 1936, FOR THE REASON THAT THERE WAS NO APPROPRIATION AVAILABLE FOR PAYMENT THEREOF.

PRIOR TO JULY 1, 1935, CLAIMS OF THIS CHARACTER WERE PAYABLE UNDER THE INDEFINITE APPROPRIATION "REFUNDING TO NATIONAL BANKING ASSOCIATIONS EXCESS OF DUTY," PURSUANT TO THE PROVISIONS OF SECTION 5218, REVISED STATUTES, WHICH, AS AMENDED BY SECTION 304 OF THE ACT OF JUNE 10, 1921, 42 STAT. 24, PROVIDED AS FOLLOWS:

IN ALL CASES WHERE AN ASSOCIATION HAS PAID OR MAY PAY IN EXCESS OF WHAT MAY BE OR HAS BEEN FOUND DUE FROM IT, ON ACCOUNT OF THE DUTY REQUIRED TO BE PAID TO THE TREASURER OF THE UNITED STATES, THE ASSOCIATION MAY STATE AN ACCOUNT THEREFOR, WHICH, ON BEING CERTIFIED BY THE TREASURER OF THE UNITED STATES, AND FOUND CORRECT BY THE GENERAL ACCOUNTING OFFICE, SHALL BE REFUNDED IN THE ORDINARY MANNER BY WARRANT ON THE TREASURY.

SECTION 2 OF THE PERMANENT APPROPRIATION REPEAL ACT, 1934, 48 STAT. 1225, REPEALED THE INDEFINITE APPROPRIATION "REFUNDING TO NATIONAL BANKING ASSOCIATIONS EXCESS OF DUTY," EFFECTIVE JULY 1, 1935, AND AUTHORIZED IN LIEU THEREOF ANNUAL APPROPRIATIONS IN IDENTICAL TERMS FROM THE GENERAL FUND OF THE TREASURY. HOWEVER, IT APPEARS THAT NO SUCH APPROPRIATIONS HAVE SO FAR BEEN MADE. IN RESPONSE TO AN INQUIRY FROM THIS OFFICE RELATIVE TO THE MATTER OF AN APPROPRIATION FOR PAYMENT OF THE CLAIM IN QUESTION, THE SPECIAL ASSISTANT TREASURER OF THE UNITED STATES REPORTED IN LETTER DATED NOVEMBER 11, 1936, AS FOLLOWS:

IT IS NOTED THAT THERE IS NO APPROPRIATION FOR THIS PURPOSE FOR THE FISCAL YEAR 1936. THIS AMOUNT, TOGETHER WITH OTHER SIMILAR ITEMS, WILL BE INCLUDED IN THE ESTIMATES FOR THE DEFICIENCY BILL.

SUBSEQUENTLY, THERE WAS RECEIVED FROM THE ASSISTANT TREASURER OF THE UNITED STATES A LETTER DATED APRIL 9, 1937, AS FOLLOWS:

REFERRING TO YOUR LETTERS UNDER DATES OF NOVEMBER 6 AND DECEMBER 10, 1936, REV-0551230-GUC, AND REPLY FROM THIS OFFICE NOVEMBER 11, 1936, COPY HEREWITH, RELATIVE TO A CLAIM IN THE AMOUNT OF $21.40 OF THE FIRST NATIONAL BANK OF JUNCTION CITY, OREGON, FOR REFUND OF SEMIANNUAL DUTY PAID IN EXCESS, FOR THE PERIOD ENDED DECEMBER 31, 1935, YOU ARE ADVISED THAT INVESTIGATION NOW DEVELOPS THAT THE CLAIM IS PROPERLY CHARGEABLE TO THE APPROPRIATION: "REFUND OF MONEYS ERRONEOUSLY RECEIVED AND COVERED, 1937--- (27088)" ANNUAL ACT (TREASURY) JUNE 23, 1936, 49 STAT., P. 1831, AND IT IS ACCORDINGLY RECOMMENDED THAT THE CLAIM BE APPROVED FOR PAYMENT.

THE APPROPRIATION "REFUND OF MONEYS ERRONEOUSLY RECEIVED AND COVERED, 1937," UNDER WHICH THE ASSISTANT TREASURER NOW RECOMMENDS PAYMENT OF THIS CLAIM, IS AN APPROPRIATION OF $75,000 TO ENABLE THE SECRETARY OF THE TREASURY TO MEET ANY EXPENDITURES OF THE CHARACTER FORMERLY CHARGEABLE TO THE APPROPRIATION ACCOUNTS ABOLISHED UNDER SECTION 18 OF THE PERMANENT APPROPRIATION REPEAL ACT OF 1934, AND ANY OTHER COLLECTIONS ERRONEOUSLY RECEIVED AND COVERED WHICH ARE NOT PROPERLY CHARGEABLE TO ANY OTHER APPROPRIATION. THIS APPROPRIATION WAS PROVIDED BY THE ACT OF JUNE 23, 1936, 49 STAT. 1831, PURSUANT TO THE AUTHORITY OF SECTION 18 (A) OF THE SAID PERMANENT APPROPRIATION REPEAL ACT, 48 STAT. 1231, AND THE PROVISION OF THE APPROPRIATION FOR REFUNDING "OTHER COLLECTIONS ERRONEOUSLY RECEIVED AND COVERED WHICH ARE NOT PROPERLY CHARGEABLE TO ANY OTHER APPROPRIATION" IS IDENTICAL WITH THE AUTHORIZATION OF SAID SECTION 18 (A), WHICH PROVIDES IN FULL AS FOLLOWS:

EFFECTIVE JULY 1, 1935, THE APPROPRIATION ACCOUNTS APPEARING ON THE BOOKS OF THE GOVERNMENT AND LISTED IN SUBSECTION (B) OF THIS SECTION, AS WELL AS APPROPRIATION ACCOUNTS BEARING SIMILAR TITLES ON THE BOOKS OF THE GOVERNMENT, ARE ABOLISHED, AND ANY UNOBLIGATED BALANCES UNDER SUCH ACCOUNTS AS OF JUNE 30, 1935, SHALL BE COVERED INTO THE SURPLUS FUND OF THE TREASURY. ANY APPROPRIATIONS, TO WHICH EXPENDITURES UNDER SUCH ACCOUNTS HAVE BEEN CHARGEABLE THERETOFORE, ARE REPEALED. ON JULY 1, 1935, THERE SHALL BE ESTABLISHED ON THE BOOKS OF THE GOVERNMENT AN ACCOUNT TO BE DESIGNATED ,REFUND OF MONEYS ERRONEOUSLY RECEIVED AND COVERED," AND THERE IS AUTHORIZED TO BE APPROPRIATED SUCH SUMS AS MAY BE NECESSARY TO MEET ANY EXPENDITURES OF THE CHARACTER NOW CHARGEABLE TO THE APPROPRIATION ACCOUNTS HEREIN ABOLISHED AND OTHER COLLECTIONS ERRONEOUSLY RECEIVED AND COVERED WHICH ARE NOT PROPERLY CHARGEABLE TO ANY OTHER APPROPRIATION. THE SECRETARY OF THE TREASURY SHALL SUBMIT WITH HIS ANNUAL ESTIMATES OF APPROPRIATIONS AN AMOUNT NECESSARY TO MEET EXPENDITURES PROPERLY CHARGEABLE TO THIS ACCOUNT: PROVIDED, THAT THIS AUTHORITY SHALL NOT BE DEEMED TO APPLY TO ANY REFUNDS WHICH, UNDER EXISTING LAW, MAY BE CHARGED TO ANY ACCOUNTS FOR WHICH SEPARATE PROVISION IS MADE IN THIS ACT.

IN VIEW OF THE ABOVE-QUOTED PROVISO LIMITING THE AUTHORITY CONFERRED BY SECTION 18 (A), APPROPRIATIONS PROVIDED PURSUANT TO SUCH AUTHORITY CLEARLY ARE NOT INTENDED OR AVAILABLE FOR ANY REFUNDS OF THE CHARACTER DESCRIBED IN THE PROVISO. AS STATED ABOVE, UNDER THE LAW AS IT EXISTED AT THE TIME OF ENACTMENT OF THE PERMANENT APPROPRIATION REPEAL ACT, AND THEREAFTER UNTIL JULY 1, 1935, REFUNDS UNDER SECTION 5218, REVISED STATUTES, WERE EFFECTED UNDER THE INDEFINITE APPROPRIATION,"REFUNDING TO NATIONAL BANKING ASSOCIATIONS EXCESS OF DUTY," FOR WHICH SEPARATE PROVISION WAS MADE IN SECTION 2 OF THE SAID REPEAL ACT, BY WAY OF REPEAL OF THE INDEFINITE APPROPRIATION AND AUTHORIZATION OF AN ANNUAL APPROPRIATION FOR THE SAME PURPOSE.

THEREFORE, UNDER THE EXPRESS TERMS OF THE PROVISO, SUPRA, THERE IS NO AUTHORITY AT THIS TIME TO PAY REFUNDS OF THIS CHARACTER UNDER THE APPROPRIATION "REFUND OF MONEYS ERRONEOUSLY RECEIVED AND COVERED, 1937," AS RECOMMENDED BY THE ASSISTANT TREASURER OF THE UNITED STATES. IN THE CIRCUMSTANCES NO FURTHER ACTION WILL BE TAKEN BY THIS OFFICE ON THE CLAIM OF THE FIRST NATIONAL BANK, JUNCTION CITY, OREG., UNTIL AN APPROPRIATION SHALL HAVE BEEN PROVIDED FOR PAYMENT THEREOF. MEANWHILE THE MATTER IS BROUGHT TO YOUR ATTENTION FOR SUCH ADMINISTRATIVE ACTION AS MAY BE DEEMED NECESSARY WITH A VIEW TO SUBMITTING ESTIMATES TO THE CONGRESS THROUGH THE PROPER CHANNELS FOR AN APPROPRIATION TO PAY THIS AND SIMILAR CLAIMS.