B-16494, MAY 13, 1941, 20 COMP. GEN. 764

B-16494: May 13, 1941

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DOUBLE COMPENSATION - CIVILIAN EMPLOYEES ON MILITARY DUTY - STATUS OF ALLOWANCES AS SALARY SINCE GOVERNMENT EMPLOYEES ORDERED OR INDUCTED INTO MILITARY OR NAVAL SERVICE MAY HAVE THEIR ACCRUED LEAVE REMAIN TO THEIR CREDIT UNTIL THEY RETURN TO THEIR CIVILIAN POSITIONS AFTER SUCH SERVICE. FOR WHICH SUCH AN EMPLOYEE MAY BE PAID CONCURRENTLY WITH THE RECEIPT OF MILITARY OR NAVAL PAY IF THE DUAL COMPENSATION ACT OF 1916 IS NOT VIOLATED. - OF GOVERNMENT CIVILIAN EMPLOYEES ORDERED OR INDUCTED INTO MILITARY SERVICE SHOULD BE REGARDED AS "SALARY" IN DETERMINING WHETHER THE COMBINED RATE OF MILITARY PAY AND CIVILIAN COMPENSATION FOR ACCRUED ANNUAL LEAVE IS WITHIN THE $2. WAR DEPARTMENT: THE INCLOSED PAYROLLS ARE SUBMITTED BY THE PRESIDENT.

B-16494, MAY 13, 1941, 20 COMP. GEN. 764

DOUBLE COMPENSATION - CIVILIAN EMPLOYEES ON MILITARY DUTY - STATUS OF ALLOWANCES AS SALARY SINCE GOVERNMENT EMPLOYEES ORDERED OR INDUCTED INTO MILITARY OR NAVAL SERVICE MAY HAVE THEIR ACCRUED LEAVE REMAIN TO THEIR CREDIT UNTIL THEY RETURN TO THEIR CIVILIAN POSITIONS AFTER SUCH SERVICE, THE ACCRUED ANNUAL LEAVE, FOR WHICH SUCH AN EMPLOYEE MAY BE PAID CONCURRENTLY WITH THE RECEIPT OF MILITARY OR NAVAL PAY IF THE DUAL COMPENSATION ACT OF 1916 IS NOT VIOLATED, MUST BE APPLIED FOR AND ADMINISTRATIVELY GRANTED UNDER THE TERMS AND CONDITIONS OF THE ANNUAL LEAVE LAW AND THE UNIFORM ANNUAL LEAVE REGULATIONS. ONLY THE ARMY ENLISTED MEN'S PAY PROPER--- AND NOT ALLOWANCES SUCH AS CLOTHING, SUBSISTENCE, ETC.--- OF GOVERNMENT CIVILIAN EMPLOYEES ORDERED OR INDUCTED INTO MILITARY SERVICE SHOULD BE REGARDED AS "SALARY" IN DETERMINING WHETHER THE COMBINED RATE OF MILITARY PAY AND CIVILIAN COMPENSATION FOR ACCRUED ANNUAL LEAVE IS WITHIN THE $2,000 PER ANNUM LIMITATION OF THE DUAL COMPENSATION ACT OF 1916. 8 COMP. GEN. 15, DISTINGUISHED, AND 20 COMP. GEN. 167, AMPLIFIED.

COMPTROLLER GENERAL WARREN TO MAJ. W. H. HASTINGS, UNITED STATES ARMY, MAY 13, 1941:

THERE HAS BEEN RECEIVED ON YOUR BEHALF THE FOLLOWING COMMUNICATION (3D INDORSEMENT, DATED APRIL 24, 1941) FROM THE CHIEF OF ENGINEERS, WAR DEPARTMENT:

THE INCLOSED PAYROLLS ARE SUBMITTED BY THE PRESIDENT, MISSISSIPPI RIVER COMMISSION, FOR THE DISBURSING OFFICER, FOR AN ADVANCE DECISION AS TO WHETHER THE SALARY REFERRED TO IN THE DUAL COMPENSATION ACT, AS APPLIED TO OFFICERS AND ENLISTED MEN ENTERING THE MILITARY SERVICE FROM CIVILIAN GOVERNMENT EMPLOYMENT, INCLUDES ALL ALLOWANCES SUCH AS CLOTHING, SUBSISTENCE, AND THE LIKE. IN THE EVENT IT IS HELD THAT SALARY UNDER THIS LAW INCLUDES ALL ALLOWANCES, IT WILL BE NECESSARY TO DETERMINE FROM THE RANK OF EACH MAN, WHETHER TOTAL OF PAY AND ALLOWANCES IN THE ARMY PLUS CIVILIAN SALARY EXCEEDS THE LIMIT ESTABLISHED BY THE DUAL COMPENSATION ACT, PAYMENTS ON THE PAYROLLS TO BE MADE OR DENIED ACCORDINGLY.

THE FILE CONTAINS A COMMUNICATION (2D INDORSEMENT DATED MARCH 25, 1941) FROM LT. COL. F. K. NEWCOMER, CORPS OF ENGINEERS, UNITED STATES ARMY, TO THE PRESIDENT, MISSISSIPPI RIVER COMMISSION, READING AS FOLLOWS:

1. R. L. PERKINS, JR., THE WRITER OF ACCOMPANYING LETTER, WAS EMPLOYED UNDER THIS OFFICE AS A RODMAN AT $1,260 PER ANNUM TO AND INCLUDING NOVEMBER 24, 1940, AND WAS PLACED ON FURLOUGH WITHOUT PAY FOR THE PURPOSE OF ENTERING THE MILITARY SERVICE. AT THE TIME OF HIS FURLOUGH HE HAD STANDING TO HIS CREDIT ANNUAL LEAVE TO THE AMOUNT OF 27 7/8 DAYS.

2. MR. PERKINS HAS NOT SUBMITTED TO THIS OFFICE ANY REQUEST FOR PAYMENT FOR THE LEAVE STANDING TO HIS CREDIT AT THE TIME HE ENTERED MILITARY SERVICE, NOR HAS HE FURNISHED THIS OFFICE ANY INFORMATION AS TO THE AMOUNT OF HIS MILITARY PAY DURING THE PERIOD THAT THE LEAVE STANDING TO HIS CREDIT WAS RUNNING.

3. TITLE 5, PARAGRAPH 58 OF THE CODE, READS AS FOLLOWS AS TO DUAL COMPENSATION: " DOUBLE SALARIES.--- UNLESS OTHERWISE SPECIFICALLY AUTHORIZED BY LAW, NO MONEY APPROPRIATED BY ANY ACT SHALL BE AVAILABLE FOR PAYMENT TO ANY PERSON RECEIVING MORE THAN ONE SALARY WHEN THE COMBINED AMOUNT OF SAID SALARIES EXCEEDS THE SUM OF $2,000 PER ANNUM.'

IN VOLUME 8, PAGES 15 TO 18, INCLUSIVE, OF THE DECISIONS OF THE COMPTROLLER GENERAL, IT IS HELD THAT ALL AMOUNTS RECEIVED BY VIRTUE OF THE ARMY OFFICE ARE INCLUDED IN THE TERM OFFICIAL SALARY.

PARAGRAPH 4 (D) OF CIRCULAR LETTER ( FINANCE NO. 172) ( FIELD PERSONNEL NO. 135) DATED OCTOBER 9, 1940, READS IN PART AS FOLLOWS: "/D) THE EMPLOYEES REFERRED TO IN (B) ABOVE AND ALSO EMPLOYEES INDUCTED INTO MILITARY SERVICE UNDER THE TERMS OF THE SELECTIVE TRAINING AND SERVICE ACT OF 1940, MAY BE ALLOWED SUCH ANNUAL LEAVE WITH PAY AS MAY BE DUE THEM TO RUN CONCURRENTLY WITH THE ACTIVE MILITARY DUTY: PROVIDED, THE SALARY OF THE CIVILIAN POSITION AND THE COMPENSATION PERTAINING TO THE MILITARY DUTY COMBINED ARE NOT IN EXCESS OF $2,000 PER ANNUM. IF THE COMBINED COMPENSATION EXCEEDS $2,000 PER ANNUM, THE EMPLOYEE MAY BE PLACED IN NONPAY STATUS FOR THE PERIOD OF MILITARY DUTY.'

IN CONNECTION THEREWITH THE FOLLOWING IS QUOTED FROM COMPTROLLER'S DECISION, VOLUME 8 AT PAGE 18: " THE TERM "PAY AND ALLOWANCES" AS USED IN THE MILITARY AND NAVAL SERVICES INCLUDES ALL THAT MAY BE RECOVERED FROM THE GOVERNMENT IN CONSIDERATION OF THE APPOINTMENT AND SERVICES OF THE INDIVIDUAL, UNITED STATES V. LANDERS, AND THAT TERM, SO FAR AS ARMY AND NAVY PERSONNEL ARE CONCERNED, MORE NEARLY CORRESPONDS TO AND IS SYNONYMOUS WITH "SALARY" OR "COMPENSATION" THAN IS THE TERM "PAY.'"

4. THIS OFFICE HAS HAD A NUMBER OF EMPLOYEES ENTER THE MILITARY SERVICE WITHIN THE PAST FEW MONTHS, SOME OF THEM BEING CASES WHERE THE COMBINED CIVIL AND MILITARY PAY WOULD UNQUESTIONABLY EXCEED $2,000 PER ANNUM, IN WHICH CASES THE LEAVE STANDING TO THEIR CREDIT AT THE TIME OF ENTERING MILITARY SERVICE HAS BEEN MADE A MATTER OF RECORD HERE TO BE ALLOWED THEM AFTER THEIR RETURN TO CIVILIAN DUTY; IN NUMEROUS OTHER CASES THE COMBINED RATES OF THE CIVIL AND MILITARY PAY MAY OR MAY NOT EXCEED $2,000 DEPENDING UPON:

(A) THE AMOUNT OF PAY RECEIVED BY THE EMPLOYEE IN THE MILITARY SERVICE.

(B)WHETHER OR NOT THE PAY ONLY RECEIVED IN THE MILITARY SERVICE IS TO BE USED IN DETERMINING WHETHER OR NOT THE TWO SALARIES EXCEED $2,000 PER ANNUM OR WHETHER THE PAY PLUS ALL ALLOWANCES SUCH AS CLOTHING, SUBSISTENCE, ETC., ARE TO BE TAKEN INTO CONSIDERATION.

IN THESE CASES ALSO THE LEAVE STANDING TO THEIR CREDIT IS A MATTER OF RECORD FOR ALLOWANCE AFTER RETURN TO CIVIL DUTY.

5. THIS MATTER HAS RECENTLY BEEN THE SUBJECT OF CORRESPONDENCE BETWEEN THIS OFFICE AND THE CHIEF OF ENGINEERS (SEE E.D. 4426-61) AND IN 2D INDORSEMENT THEREON THE CHIEF OF ENGINEERS ADVISED THAT AN INFORMAL OPINION HAD BEEN OBTAINED FROM THE GENERAL ACCOUNTING OFFICE TO THE EFFECT THAT ONLY THE BASE PAY OF AN ENLISTED MAN, EXCLUSIVE OF THE VALUE OF HIS SUBSISTENCE, SALARY, AND CLOTHING, IS TO BE TAKEN INTO CONSIDERATION IN DETERMINING WHETHER OR NOT HIS TOTAL COMPENSATION (CIVIL AND MILITARY) EXCEEDS THE RATE OF $2,000 PER ANNUM.

IN 7TH INDORSEMENT ON SAME PAPER THIS OFFICE EXPRESSED SOME DOUBT AS TO THE VALIDITY OF THE INFORMAL OPINION ABOVE REFERRED TO IN VIEW OF THE COMPTROLLER'S DECISION AS PUBLISHED IN VOLUME 8, PAGES 15 TO 18, INCLUSIVE; AND IN 10TH INDORSEMENT ON SAME PAPER THE CHIEF OF ENGINEERS STATED THAT IN THE EVENT THIS OFFICE WISHES TO SUBMIT A CASE FOR PRESENTATION TO THE GENERAL ACCOUNTING OFFICE FOR FORMAL DECISION, THE OFFICE OF THE CHIEF OF ENGINEERS WOULD BE GLAD TO SEE THAT IT IS FORWARDED.

6. UP TO THE PRESENT TIME THIS OFFICE HAS MADE NO PAYMENTS TO EMPLOYEES WHO ENTERED THE MILITARY SERVICE, COVERING LEAVE STANDING TO THEIR CREDIT AT THAT TIME, BUT HAS NO OBJECTION TO MAKING PAYMENTS PROVIDED IT HAS ASSURANCE THAT SUCH PAYMENTS DO NOT VIOLATE THE DUAL COMPENSATION ACT CONTAINED IN SECTION 6 OF THE ACT OF MAY 10, 1916, 39 STAT. 120, AS AMENDED AUGUST 29, 1916, 39 STAT. 582.

7. ACCORDINGLY TWO PAYROLLS HAVE BEEN PREPARED COVERING PAYMENT FOR THE LEAVE OF ALL EMPLOYEES FROM THIS OFFICE WHO HAVE ENTERED THE MILITARY SERVICE UP TO THIS TIME AND WHOSE COMBINED RATES OF CIVIL AND MILITARY PAY MAY BE LESS THAN $2,000. THE PAY ROLLS ARE SUBMITTED HEREWITH, AND THIS OFFICE WILL BE GLAD TO PAY SAME PROMPTLY UPON RECEIPT OF AUTHORIZATION. THE CIVIL RATE FOR EACH EMPLOYEE IS SHOWN ON THE PAY ROLL, BUT THIS OFFICE HAS NO OFFICIAL INFORMATION AS TO THE MILITARY RATE OF ANY OF THESE EMPLOYEES EITHER AT THE TIME THEY ENTERED MILITARY SERVICE OR THROUGHOUT THE PERIOD OF THEIR MILITARY SERVICE RUNNING CONCURRENTLY WITH THE PERIOD OF LEAVE.

8. THE WRITER OF ACCOMPANYING LETTER STATES THAT HIS COMBINED CIVIL AND MILITARY SALARIES TOTAL $1,692 PER ANNUM; HOWEVER, THIS OFFICE HAS NO OTHER VERIFICATION THAN THE STATEMENT CONTAINED THEREIN.

ONE OF THE PAY ROLLS SUBMITTED CONTAINS THE FOLLOWING REMARKS (OMITTING THE NAMES AND PERIOD OF LEAVE):

THE FOLLOWING EMPLOYEES, LAST PAID ON VOUCHER NO. 33, DECEMBER 1940, ACCOUNTS OF W. H. HASTINGS, CAPT. C.E., SYMBOL 230-638, TO INCLUDE TO CLOSE OF BUSINESS NOVEMBER 24, 1940, WERE FURLOUGHED AT CLOSE OF BUSINESS NOVEMBER 24, 1940, WITHOUT PAY. THEY WERE ALL MEMBERS OF THE NATIONAL GUARD ORDERED TO EXTENDED ACTIVE FEDERAL SERVICE AND ASSUMED ACTIVE FEDERAL SERVICE AS OF NOVEMBER 25, 1940. AT THE TIME OF ENTERING FEDERAL SERVICE ( IN UNITED STATES ARMY) THE EMPLOYEES AND THE ACCRUED LEAVE TO THEIR CREDIT FOLLOWS:

THE PURPOSE OF THIS ROLL IS TO PAY THE EMPLOYEES FOR THE ACCRUED LEAVE DUE THEM AT TIME OF ENTRANCE INTO THE ARMY.

A SIMILAR REMARK APPEARS REGARDING AN EMPLOYEE WHO WAS INDUCTED INTO THE MILITARY SERVICE UNDER THE SELECTIVE TRAINING AND SERVICE ACT. THE OTHER PAY ROLL CONTAINS SIMILAR REMARKS.

THE DUAL COMPENSATION STATUTE OF MAY 10, 1916, 39 STAT. 120, AS AMENDED BY THE ACT OF AUGUST 29, 1916, 39 STAT. 582, PROVIDES, IN PERTINENT PART, AS FOLLOWS:

THAT UNLESS OTHERWISE SPECIALLY AUTHORIZED BY LAW, NO MONEY APPROPRIATED BY THIS OR ANY OTHER ACT SHALL BE AVAILABLE FOR PAYMENT TO ANY PERSON RECEIVING MORE THAN ONE SALARY WHEN THE COMBINED AMOUNT OF SAID SALARIES EXCEEDS THE SUM OF $2,000 PER ANNUM * * *.

SECTION 3 (C) OF PUBLIC RESOLUTION NO. 96, APPROVED AUGUST 27, 1940, 54 STAT. 860, AUTHORIZING THE ORDERING OF THE NATIONAL GUARD INTO FEDERAL SERVICE, AS AMENDED BY SECTION 8 (D) OF THE SELECTIVE TRAINING AND SERVICE ACT OF 1940, APPROVED SEPTEMBER 16, 1940, 54 STAT. 891, CONTAINS THE FOLLOWING PROVISION:

(C) ANY PERSON WHO IS RESTORED TO A POSITION IN ACCORDANCE WITH THE PROVISIONS OF PARAGRAPHS (A) OR (B) OF SUBSECTION (B) SHALL BE CONSIDERED AS HAVING BEEN ON FURLOUGH OR LEAVE OF ABSENCE DURING HIS PERIOD OF ACTIVE MILITARY SERVICE, SHALL BE SO RESTORED WITHOUT LOSS OF SENIORITY, SHALL BE ENTITLED TO PARTICIPATE IN INSURANCE OR OTHER BENEFITS OFFERED BY THE EMPLOYER PURSUANT TO ESTABLISHED RULES AND PRACTICES RELATING TO EMPLOYEES ON FURLOUGH OR LEAVE OF ABSENCE IN EFFECT WITH THE EMPLOYER AT THE TIME SUCH PERSON WAS ORDERED INTO SUCH SERVICE, AND SHALL NOT BE DISCHARGED FROM SUCH POSITION WITHOUT CAUSE WITHIN ONE YEAR AFTER SUCH RESTORATION.

SEE, ALSO, THE CORRESPONDING PROVISION IN SECTION 8 (C) OF SELECTIVE TRAINING AND SERVICE ACT, 54 STAT. 890, APPLICABLE TO EMPLOYEES WHO ARE INDUCTED INTO THE ACTIVE MILITARY SERVICE.

IN THE DECISION OF SEPTEMBER 20, 1940, 20 COMP. GEN. 167, 169, AFTER QUOTING THE ABOVE STATUTES, IT WAS HELD IN PART AS FOLLOWS:

* * * NO RIGHT OR BENEFIT TO RECEIVE THE SALARY OR COMPENSATION--- AS FOR LEAVE OR OTHERWISE--- OF A CIVILIAN POSITION UNDER THE UNITED STATES GOVERNMENT DURING ANY SUCH PERIOD OF MILITARY OR NAVAL SERVICE IS GRANTED BY THE STATUTE ABOVE QUOTED. HENCE, THE DUAL COMPENSATION ACT OF MAY 10, 1916, 39 STAT. 120, AS AMENDED BY THE ACT OF AUGUST 29, 1916, 39 STAT. 582, WOULD PROHIBIT THE PAYMENT OF ANY SALARY OF A CIVILIAN POSITION WHILE ENTITLED TO ACTIVE DUTY PAY IN THE ARMY OR NAVY (OTHER THAN EMPLOYEES ON ANNUAL LEAVE WHO ARE MEMBERS OF THE NAVAL RESERVE), IF THE COMBINED RATE OF THE CIVILIAN SALARY AND MILITARY OR NAVAL COMPENSATION EXCEEDS $2,000 PER ANNUM. SEE DECISION DATED SEPTEMBER 18, 1940, B-12291, 20 COMP. GEN. 158, AND DECISIONS THEREIN CITED. OF COURSE, IF THE COMBINED RATE OF COMPENSATION IN A CIVILIAN POSITION AND PAY FOR SERVICE IN THE LAND OR NAVAL FORCES DOES NOT EXCEED $2,000 PER ANNUM, EMPLOYEES MAY BE PAID THE COMPENSATION OF THEIR CIVILIAN POSITIONS DURING ANNUAL LEAVE TO THEIR CREDIT IF ADMINISTRATIVELY GRANTED EVEN THOUGH SUCH PERIOD EXTENDS BEYOND THE DATE OF ENTRY IN THE MILITARY OR NAVAL SERVICE.

THE DECISION DID NOT INTEND TO HOLD THAT IN ALL CASES WHEN CIVILIAN EMPLOYEES ARE INDUCTED OR ORDERED INTO ACTIVE MILITARY SERVICE THEY ARE AUTOMATICALLY TO BE PAID THE COMPENSATION OF THEIR CIVILIAN POSITIONS DURING THE PERIOD OF THE ANNUAL LEAVE THEN ACCRUED TO THEM PROVIDED THE DUAL COMPENSATION ACT OF 1916 WOULD NOT BE VIOLATED. THERE WOULD APPEAR TO BE A RIGHT IN THEM TO HAVE THE PERIOD OF THEIR ACCRUED LEAVE REMAIN TO THEIR CREDIT UNTIL THEY RETURN TO THEIR CIVILIAN POSITIONS AFTER MILITARY SERVICE. SEE SECTION 9 OF THE ANNUAL LEAVE REGULATIONS, EXECUTIVE ORDER NO. 8384, DATED MARCH 29, 1940. FURTHERMORE, THE ANNUAL LEAVE MUST BE APPLIED FOR AND ADMINISTRATIVELY GRANTED UNDER THE TERMS AND CONDITIONS OF THE ANNUAL LEAVE LAW AND THE UNIFORM ANNUAL LEAVE REGULATIONS, THE SAME AS FOR ANY OTHER PERIOD OF ANNUAL LEAVE.

THE DUAL COMPENSATION STATUTE OF 1916, RELATES TO THE RECEIPT OF MORE THAN ONE SALARY FROM APPROPRIATED FUNDS. THE TERM USED IN THE STATUTE IS NOT COMPENSATION. IN APPLYING THIS STATUTE THERE HAS BEEN CONSIDERED THE DEFINITION OF "SALARY" MADE BY THE SUPREME COURT OF THE UNITED STATES IN THE CASE OF BENEDICT V. UNITED STATES, 176 U.S. 357 360, VIZ: " THE WORD "SALARY" MAY BE DEFINED GENERALLY AS A FIXED ANNUAL OR PERIODICAL PAYMENT FOR SERVICES DEPENDING UPON TIME AND NOT THE AMOUNT OF SERVICES RENDERED.' SEE 18 COMP. GEN. 768.

GENERALLY, ALLOWANCES ARE FURNISHED IN KIND TO ENLISTED MEN OF THE ARMY, THAT IS, THEY ARE FURNISHED QUARTERS, SUBSISTENCE, CLOTHING, MEDICAL SERVICES WHILE IN CAMP, WHICH DO NOT REASONABLY COME WITHIN THE DEFINITION OF THE TERM "SALARY.' WHILE CERTAIN OF THESE ALLOWANCES, SUCH AS RATIONS, ARE COMMUTED AND PAID IN MONEY WHEN AN ENLISTED MAN IS ON DETACHED DUTY OR ON FURLOUGH, SUCH MONEY ALLOWANCE IS PAID IN LIEU OF FURNISHING THEM THE ALLOWANCES IN KIND BECAUSE THEY ARE NOT AVAILABLE AND ARE NOT NECESSARILY TO BE REGARDED AS "SALARY" UNDER THE DUAL COMPENSATION ACT. SEE 23 COMP. DEC. 771; JONES V. UNITED STATES, 60 CT.1CLS. 552; BYRNE V. UNITED STATES, 87 CT.1CLS. 241.

IN THE CASE OF CIVILIAN EMPLOYEES THE CONGRESS HAS DEEMED IT NECESSARY TO ENACT AN EXPRESS PROVISION OF LAW THAT THE VALUE OF ALLOWANCES FURNISHED IN KIND SHALL BE INCLUDED IN "FIXING THE SALARY RATE OF SUCH CIVILIANS.' SEE SECTION 3 OF THE ACT OF MARCH 5, 1928, 45 STAT. 193. NO SUCH STATUTE HAS BEEN ENACTED WITH REGARD TO ENLISTED MEN OF THE ARMY. THE DECISION OF JULY 16, 1928, 8 COMP. GEN. 15, TO WHICH REFERENCE HAS BEEN MADE, INVOLVED THE CASE OF AN OFFICER OF THE ARMY WHO WAS APPOINTED ON THE MISSISSIPPI RIVER COMMISSION WHOSE OFFICIAL SALARY WAS FIXED BY THE TERMS OF THE ACT OF MAY 15, 1928, 45 STAT. 537, WHICH IS IN ENTIRELY DIFFERENT TERMS THAN THE DUAL COMPENSATION ACT AND ACCORDINGLY, THE RULE STATED IN THAT DECISION NEED NOT BE REGARDED AS APPLICABLE IN THE INSTANT MATTER.

IT IS CONCLUDED, THEREFORE, THAT IN APPLYING THE DUAL COMPENSATION ACT OF 1916, UNDER THE RULE STATED IN THE DECISION OF SEPTEMBER 20, SUPRA, ONLY THE PAY PROPER OF ENLISTED MEN OF THE ARMY SHOULD BE REGARDED AS "SALARY.'

YOU ARE ADVISED, THEREFORE, THAT THE PAY ROLLS FORWARDED TO THIS OFFICE MAY, SUBJECT TO CORRECT COMPUTATIONS, BE PAID (1) IF THE EMPLOYEES HAVE APPLIED FOR AND BEEN ADMINISTRATIVELY GRANTED THE ANNUAL LEAVE TO THEIR CREDIT WHEN LEAVING THEIR CIVILIAN POSITIONS TO ENTER THE ARMY AND (2) THE COMBINED RATE OF THE COMPENSATION OF THEIR CIVILIAN POSITIONS AND THE PAY PROPER AS ENLISTED MEN OF THE ARMY DOES NOT EXCEED $2,000 PER ANNUM.