B-10207, MAY 29, 1940, 19 COMP. GEN. 961

B-10207: May 29, 1940

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AS FOLLOWS: REFERENCE IS MADE TO THE ACT APPROVED APRIL 20. THIS LEGISLATION WAS RECOMMENDED BY THE NAVY DEPARTMENT TO OBTAIN UNIFORMITY IN THE PROVISIONS OF LAW RELATING TO CARE OF THE DEAD OF THE MILITARY SERVICES. IT IS PATTERNED ON AND INCLUDES THE SAME AUTHORIZATIONS FOR THE NAVY AS PROVIDED IN THE CORRESPONDING ARMY ACT OF MAY 17. THE DISPOSITION OF REMAINS OF NAVAL DEAD WAS GOVERNED BY PROVISIONS CONTAINED IN THE ANNUAL NAVAL APPROPRIATION ACTS. (C) REIMBURSEMENT WHERE FUNERAL EXPENSES ARE INCURRED PRIOR TO RECEIPT OF OFFICIAL AUTHORITY. PROVIDES: "THAT FUNDS TO BE EXPENDED UNDER SUCH REGULATIONS AS THE SECRETARY OF THE NAVY MAY PRESCRIBE ARE HEREBY AUTHORIZED TO BE APPROPRIATED AS MAY BE NECESSARY FROM TIME TO TIME FOR THE FUNERAL EXPENSES OF THE DECEASED PERSONS HEREINAFTER SPECIFIED.'.

B-10207, MAY 29, 1940, 19 COMP. GEN. 961

APPROPRIATIONS - EFFECT OF AUTHORIZING ACT THE ACT OF APRIL 20, 1940, PUBLIC, NO. 465, 54 STAT. 144, AUTHORIZING THE MAKING OF APPROPRIATIONS FOR FUNERAL EXPENSES OF PERSONNEL OF THE NAVY, ETC., DOES NOT INCREASE THE SCOPE OF AVAILABILITY OF APPROPRIATIONS THERETOFORE OR THEREAFTER MADE IN THE ABSENCE OF PROVISIONS IN THE APPROPRIATIONS TO INDICATE SUCH A PURPOSE.

ASSISTANT COMPTROLLER GENERAL ELLIOTT TO THE SECRETARY OF THE NAVY, MAY 29, 1940:

THERE HAS BEEN CONSIDERED YOUR LETTER OF MAY 9, 1940, AS FOLLOWS:

REFERENCE IS MADE TO THE ACT APPROVED APRIL 20, 1940, ( PUB., NO. 465, 76TH CONGRESS), ENTITLED "AN ACT AUTHORIZING APPROPRIATIONS TO BE MADE FOR THE DISPOSITION OF THE REMAINS OF PERSONNEL OF THE NAVY AND MARINE CORPS AND CERTAIN CIVILIAN EMPLOYEES OF THE NAVY, AND FOR OTHER PURPOSES.' THIS LEGISLATION WAS RECOMMENDED BY THE NAVY DEPARTMENT TO OBTAIN UNIFORMITY IN THE PROVISIONS OF LAW RELATING TO CARE OF THE DEAD OF THE MILITARY SERVICES. IT IS PATTERNED ON AND INCLUDES THE SAME AUTHORIZATIONS FOR THE NAVY AS PROVIDED IN THE CORRESPONDING ARMY ACT OF MAY 17, 1938 (52 STAT. 398; 10 U.S. CODE, SUP. V, SECS. 916, ET SEQ.).

PRIOR TO THE ACT OF APRIL 20, 1940, THE DISPOSITION OF REMAINS OF NAVAL DEAD WAS GOVERNED BY PROVISIONS CONTAINED IN THE ANNUAL NAVAL APPROPRIATION ACTS. THE ACT OF APRIL 20, 1940, CONTINUES IN EFFECT ALL AUTHORIZATIONS CONTAINED IN THE ANNUAL NAVAL APPROPRIATIONS ACT UNDER " CARE OF THE DEAD" AND, IN ADDITION, AUTHORIZES:

(A) PAYMENT OF FUNERAL EXPENSES AT THE HOME OF THE DECEASED (OR OTHER FINAL DESTINATION) AFTER THE BODY HAS BEEN PREPARED AND SHIPPED AT THE EXPENSE OF THE NAVY DEPARTMENT.

(B) CARE OF REMAINS BY THE NAVY DEPARTMENT WHEN DEATH OCCURS DURING TEMPORARY ABSENCE FROM SHIP OR STATION, AS WHEN ON LEAVE OR LIBERTY.

(C) REIMBURSEMENT WHERE FUNERAL EXPENSES ARE INCURRED PRIOR TO RECEIPT OF OFFICIAL AUTHORITY.

SECTION 1 OF THE CITED ACT APRIL 20, 1940, PROVIDES:

"THAT FUNDS TO BE EXPENDED UNDER SUCH REGULATIONS AS THE SECRETARY OF THE NAVY MAY PRESCRIBE ARE HEREBY AUTHORIZED TO BE APPROPRIATED AS MAY BE NECESSARY FROM TIME TO TIME FOR THE FUNERAL EXPENSES OF THE DECEASED PERSONS HEREINAFTER SPECIFIED.'

THE NAVY DEPARTMENT IS IN DOUBT, DUE TO THE TERMS OF SECTION 1, SUPRA, AS TO WHETHER THE ACT OF APRIL 20, 1940, MAY BE CONSIDERED APPLICABLE WITH RESPECT TO EXPENDITURES UNDER THE ANNUAL APPROPRIATION " CARE OF THE DEAD" FOR THE FISCAL YEARS 1940 AND 1941, THE LANGUAGE OF SUCH APPROPRIATION BEING IDENTICAL FOR BOTH FISCAL YEARS, OR WHETHER THE ACT BECOMES EFFECTIVE ONLY FOLLOWING APPROPRIATIONS MADE WITH SPECIFIC REFERENCE TO THE AUTHORIZATIONS EXPRESSLY PROVIDED THEREIN.

YOUR DECISION ACCORDINGLY IS REQUESTED AS TO THE DATE FROM WHICH THE ACT OF APRIL 20, 1940, MAY BE CONSIDERED EFFECTIVE FOR THE PURPOSE OF DEFRAYING EXPENDITURES UNDER THE AUTHORIZATIONS SPECIFICALLY SET FORTH UNDER (A), (B), AND (C) OF THE SECOND PARAGRAPH OF THIS LETTER.

THE ACT OF APRIL 20, 1940 ( PUBLIC, NO. 465) 54 STAT. 144, IS AS FOLLOWS:

THAT FUNDS TO BE EXPENDED UNDER SUCH REGULATIONS AS THE SECRETARY OF THE NAVY MAY PRESCRIBE ARE HEREBY AUTHORIZED TO BE APPROPRIATED AS MAY BE NECESSARY FROM TIME TO TIME FOR THE FUNERAL EXPENSES OF THE DECEASED PERSONS HEREINAFTER SPECIFIED.

SEC. 2. THE WORDS "FUNERAL EXPENSES" AS USED IN THIS ACT, AND IN SUBSEQUENT ACTS APPROPRIATING FUNDS AS HEREIN AUTHORIZED, SHALL BE CONSTRUED TO INCLUDE THE EXPENSES OF, AND INCIDENT TO, THE RECOVERY OF BODIES; CREMATION, BUT ONLY ON REQUEST OF THE RELATIVES OF THE DECEASED; PREPARATION FOR BURIAL; TRANSPORTATION TO THE HOME OF THE DECEASED OR TO A NATIONAL OR OTHER CEMETERY DESIGNATED BY PROPER AUTHORITY; AND INTERMENT.

SEC. 3. FUNERAL EXPENSES SHALL BE ALLOWED FOR---

(A) OFFICERS AND ENLISTED MEN OF THE NAVY AND MARINE CORPS, INCLUDING THOSE ON THE RETIRED LISTS WHO DIE WHILE ON ACTIVE DUTY;

(B) MEMBERS OF THE NURSE CORPS (FEMALE) OF THE NAVY, INCLUDING THOSE ON THE RETIRED LIST WHO DIE WHILE ON ACTIVE DUTY;

(C) MEMBERS OF THE NAVAL RESERVE OR MARINE CORPS RESERVE WHO DIE WHILE ON ACTIVE OR TRAINING DUTY, OR WHILE PERFORMING AUTHORIZED TRAVEL TO OR FROM SUCH DUTY;

(D) ACCEPTED APPLICANTS FOR ENLISTMENT;

(E) CIVILIAN EMPLOYEES OF THE NAVY DEPARTMENT OR THE NAVAL ESTABLISHMENT WHO HAVE BEEN ORDERED AWAY FROM THEIR HOMES IN THE UNITED STATES TO DUTY OUTSIDE THE CONTINENTAL LIMITS OF THE UNITED STATES AND WHO DIE WHILE ON SUCH DUTY OR WHILE PERFORMING AUTHORIZED TRAVEL TO OR FROM SUCH DUTY;

(F) FORMER ENLISTED MEN OF THE NAVY AND MARINE CORPS WHO WERE DISCHARGED WHILE PATIENTS IN HOSPITALS AND WHO REMAIN AS PATIENTS IN SUCH HOSPITALS TO THE DAY OF THEIR DEATH; AND

(G) PENSIONERS AND DESTITUTE PATIENTS WHO DIE IN NAVAL HOSPITALS: PROVIDED, THAT ONLY THE EXPENSES OF PREPARATION FOR BURIAL AND INTERMENT SHALL BE ALLOWED IN DISPOSING OF THE REMAINS OF SUCH PENSIONERS AND DESTITUTE PATIENTS.

SEC. 4. THE PROVISIONS OF THIS ACT SHALL APPLY IN THE CASE OF PERSONNEL TEMPORARILY ABSENT WITH OR WITHOUT LEAVE WHEN DEATH OCCURRED.

SEC. 5. IN ANY CASE WHERE FUNERAL EXPENSES AUTHORIZED BY THIS ACT ARE INCURRED PRIOR TO RECEIPT OF OFFICIAL AUTHORITY, REIMBURSEMENT MAY BE MADE IN THE AMOUNT ALLOWED BY THE NAVY DEPARTMENT FOR SUCH SERVICES.

SEC. 6. FUNDS TO BE EXPENDED UNDER SUCH REGULATIONS AS THE SECRETARY OF THE NAVY MAY PRESCRIBE ARE HEREBY AUTHORIZED TO BE APPROPRIATED AS MAY BE NECESSARY FROM TIME TO TIME FOR THE PURCHASE AND CARE OF CEMETERY LOTS; FOR THE CARE OF GRAVES OF DECEASED PERSONNEL OF THE NAVY AND MARINE CORPS OUTSIDE THE CONTINENTAL LIMITS OF THE UNITED STATES, WITH WHICH SHALL BE INCLUDED THOSE IN SITES NOT OWNED BY THE UNITED STATES; AND FOR THE REMOVAL OF REMAINS FROM ABANDONED CEMETERIES TO NAVAL OR NATIONAL CEMETERIES OR TO THE HOMES OF THE PERSONS DECEASED, WITH WHICH SHALL BE INCLUDED REMAINS INTERRED IN ISOLATED GRAVES IN THE UNITED STATES AND ABROAD AND REMAINS TEMPORARILY INTERRED. ( ITALICS SUPPLIED.)

THE ITALICIZED PHRASES IN SECTIONS 1, 2, AND 6 CLEARLY INDICATE THAT THE AUTHORITY THEREIN GRANTED APPLIES ONLY TO FUTURE APPROPRIATIONS. THE APPROPRIATION " CARE OF THE DEAD" UNDER THE BUREAU OF MEDICINE AND SURGERY CONTAINED IN THE ACT OF MAY 25, 1939, 53 STAT. PART 2, 771, IS AS FOLLOWS:

FOR THE CARE OF THE DEAD; FOR FUNERAL EXPENSES AND INTERMENT OR TRANSPORTATION TO THEIR HOMES OR TO DESIGNATED CEMETERIES OF THE REMAINS OF OFFICERS AND ENLISTED MEN OF THE NAVY AND MARINE CORPS, OF MEMBERS OF THE NURSE CORPS, RESERVISTS ON ACTIVE OR TRAINING DUTY, AND ACCEPTED APPLICANTS FOR ENLISTMENT, CIVILIAN EMPLOYEES OF THE NAVY DEPARTMENT AND NAVAL ESTABLISHMENT WHO DIE OUTSIDE OF THE CONTINENTAL LIMITS OF THE UNITED STATES, AND FORMER ENLISTED MEN WHO ARE DISCHARGED WHILE IN HOSPITALS AND ARE INMATES OF SAID HOSPITALS ON THE DATE OF THEIR DEATH; FOR FUNERAL EXPENSES AND INTERMENT OF THE REMAINS OF PENSIONERS AND DESTITUTE PATIENTS WHO DIE IN NAVAL HOSPITALS; FOR PURCHASE AND CARE OF CEMETERY LOTS; FOR CARE OF GRAVES OUTSIDE OF THE CONTINENTAL LIMITS OF THE UNITED STATES, INCLUDING THOSE IN SITES NOT OWNED BY THE UNITED STATES; FOR REMOVAL OF REMAINS FROM ABANDONED CEMETERIES TO NAVAL OR NATIONAL CEMETERIES, OR TO THEIR HOMES, INCLUDING REMAINS INTERRED IN ISOLATED GRAVES AT HOME AND ABROAD, AND REMAINS TEMPORARILY INTERRED, $70,000: PROVIDED, THAT THE ABOVE PROVISION SHALL APPLY IN THE CASE OF OFFICERS AND ENLISTED MEN OF THE NAVY AND MARINE CORPS ON THE RETIRED LIST WHO DIE WHILE ON ACTIVE DUTY.

THE ACT OF APRIL 20, 1940, IS AN AUTHORITY TO MAKE APPROPRIATIONS TO BE AVAILABLE FOR THE SPECIFIED PURPOSES, BUT APPROPRIATIONS MADE FOR THE PURPOSE DESCRIBED IN THE ACT, NOTWITHSTANDING ITS PROVISION, ARE SUBJECT TO SUCH LIMITATIONS AS THE CONGRESS MAY THEREAFTER PRESCRIBE. THE APPROPRIATION FOR THE FISCAL YEAR 1940 IS SPECIFICALLY LIMITED TO THE PURPOSES NAMED THEREIN AND AN AUTHORITY TO APPROPRIATE FUNDS IN THE FUTURE FOR MORE EXTENDED PURPOSES DOES NOT CHANGE OR ALTER THE LIMITS OF AVAILABILITY CONTAINED IN THE CURRENT APPROPRIATION. YOU STATE THE APPROPRIATION FOR THE FISCAL YEAR 1941 IS IN THE SAME LANGUAGE. THE APPROPRIATION HAS NOT YET BEEN MADE. IT IS UNDERSTOOD THAT THE SENATE BY RESOLUTION RECALLED FROM CONFERENCE H.R. 8438, A BILL MAKING APPROPRIATIONS FOR THE NAVY DEPARTMENT FOR THE FISCAL YEAR 1941. WHEN THAT APPROPRIATION IS MADE IT WILL BE CONTAINED IN A LAW SUBSEQUENT TO THE ACT OF APRIL 20, 1940, AND UNDER THE RULE THAT THE LAST EXPRESSION OF THE CONGRESS IS CONTROLLING IT WILL NECESSARILY BE LIMITED TO THE SPECIFIC PURPOSES AND OBJECTS CONTAINED THEREIN. HENCE, IF THE APPROPRIATION UNDER "CARE OF THE DEAD" IS IN THE SAME LANGUAGE AS THE APPROPRIATION FOR THAT PURPOSE FOR THE FISCAL YEAR 1940 IT WILL NECESSARILY BE LIMITED TO THE SPECIFIED PURPOSES AND OBJECTS THEREIN NAMED. TO AVOID SUCH A RESULT THE 1941 AND SUBSEQUENT APPROPRIATIONS UNDER "CARE OF THE DEAD" INSTEAD OF BEING STATED IN DETAIL SHOULD PROVIDE FOR FUNERAL EXPENSES OR FOR CARE OF THE DEAD AS AUTHORIZED IN THE ACT OF APRIL 20, 1940.