Appropriation for Salaries and Expenses, Bureau of Customs, Treasury Department, 1938

A-89279: Oct 26, 1937

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

This document addresses the question asking whether a proviso clause appearing in the 1938 Appropriation Act can be considered permanent legislation. This is in regards to the appropriation for salaries and expenses for the Bureau of Customs, Treasury Department, 1938. GAO found that it is a well established rule that a provision contained in an annual appropriation act may not be construed to be permanent legislation unless the language used thereon or in the nature of the provision renders it clear that such was the intention of the Congress. Usually the word "hereafter" or other words indicating futurity are used in the in the enactment of a permanent provision. The proviso discussed contains no words indicating futurity and the fact that the provision has been repeated in the annual appropriation acts since the fiscal year 1936 would indicate that the Congress did not consider it permanent legislation.