B-29472, JUNE 30, 1943, 22 COMP. GEN. 1141

B-29472: Jun 30, 1943

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AN OFFICER OF THE RESERVE WHO ALREADY WAS ON ACTIVE DUTY THE DATE OF THE AMENDATORY ACT- . - IS ENTITLED TO THE ADDITIONAL ALLOWANCE THE SAME AS RESERVISTS THEREAFTER REPORTING FOR DUTY. 1943: REFERENCE IS MADE TO YOUR LETTER OF FEBRUARY 20. IS ENTITLED TO AN ADDITIONAL UNIFORM ALLOWANCE OF $150 UNDER THE PROVISIONS OF SECTION 210 OF THE COAST GUARD AUXILIARY AND RESERVE ACT OF 1941. WAS DISENROLLED AS A TEMPORARY MEMBER ON DECEMBER 10. WAS APPOINTED A REGULAR OFFICER OF THE COAST GUARD RESERVE ON DECEMBER 11. IT IS STATED THAT HE WAS CREDITED WITH A UNIFORM ALLOWANCE OF $100. HE IS ENTITLED TO BE CREDITED WITH THE ADDITIONAL $150 UNIFORM ALLOWANCE AUTHORIZED BY THAT ACT. ENACTED AS A SUBSTITUTE THEREFOR A NEW SECTION 210 READING AS FOLLOWS: UPON FIRST REPORTING FOR ACTIVE OR TRAINING DUTY WITH PAY AT A LOCATION WHERE UNIFORMS ARE REQUIRED TO BE WORN.

B-29472, JUNE 30, 1943, 22 COMP. GEN. 1141

UNIFORM ALLOWANCE - COAST GUARD RESERVE OFFICERS UNDER THE ACT OF JULY 11, 1941, AMENDING SECTION 210 OF THE COAST GUARD AUXILIARY AND RESERVE ACT OF 1941 SO AS TO AUTHORIZE AN ADDITIONAL UNIFORM ALLOWANCE OF $150 TO BE PAID OFFICERS OF THE RESERVE "WHEN THEY FIRST REPORT FOR ACTIVE DUTY" IN TIME OF WAR OR NATION EMERGENCY, AN OFFICER OF THE RESERVE WHO ALREADY WAS ON ACTIVE DUTY THE DATE OF THE AMENDATORY ACT- -- DURING THE NATIONAL EMERGENCY PROCLAIMED ON SEPTEMBER 8, 1939--- IS ENTITLED TO THE ADDITIONAL ALLOWANCE THE SAME AS RESERVISTS THEREAFTER REPORTING FOR DUTY.

COMPTROLLER GENERAL WARREN TO THE SECRETARY OF THE NAVY, JUNE 30, 1943:

REFERENCE IS MADE TO YOUR LETTER OF FEBRUARY 20, 1943, REQUESTING DECISION ON A QUESTION PRESENTED IN A LETTER DATED FEBRUARY 9, FROM THE COMMANDANT, U.S. COAST GUARD, AS TO WHETHER LIEUTENANT EPHRAIM S. TOTTEN, COAST GUARD RESERVE, IS ENTITLED TO AN ADDITIONAL UNIFORM ALLOWANCE OF $150 UNDER THE PROVISIONS OF SECTION 210 OF THE COAST GUARD AUXILIARY AND RESERVE ACT OF 1941, APPROVED FEBRUARY 19, 1941, 55 STAT. 12, AS AMENDED BY SECTION 10 (5) OF THE ACT OF JULY 11, 1941, 55 STAT. 588.

IT APPEARS THAT LIEUTENANT TOTTEN ENTERED UPON ACTIVE DUTY AS A TEMPORARY MEMBER OF THE COAST GUARD RESERVE ON MAY 14, 1941, WAS DISENROLLED AS A TEMPORARY MEMBER ON DECEMBER 10, 1941, WAS APPOINTED A REGULAR OFFICER OF THE COAST GUARD RESERVE ON DECEMBER 11, 1941, AND CONTINUED ON ACTIVE DUTY IN THE LATTER STATUS. IT IS STATED THAT HE WAS CREDITED WITH A UNIFORM ALLOWANCE OF $100, AS A TEMPORARY MEMBER OF THE RESERVE, UNDER SECTION 210 OF THE ACT OF FEBRUARY 19, 1941, AND NOW CLAIMS THAT BY REASON OF HIS DISENROLLMENT AS A TEMPORARY MEMBER AND APPOINTMENT AS A REGULAR OFFICER OF THE RESERVE, REPORTING FOR ACTIVE DUTY AS SUCH, IN TIME OF WAR, HE IS ENTITLED TO BE CREDITED WITH THE ADDITIONAL $150 UNIFORM ALLOWANCE AUTHORIZED BY THAT ACT, AS AMENDED BY THE ACT OF JULY 11, 1941.

THE ACT OF FEBRUARY 19, 1941, 55 STAT. 9, 12, ESTABLISHED A COAST GUARD RESERVE AND SECTION 210 OF SAID ACT PROVIDED:

MEMBERS OF THE RESERVE MAY BE ALLOWED THE COST OF OR ISSUED SUCH ITEMS OF UNIFORM, BEDDING, AND EQUIPMENT, AS MAY BE PRESCRIBED BY THE COMMANDANT, WITH THE APPROVAL OF THE SECRETARY OF THE TREASURY: PROVIDED, THAT THE VALUE OF SUCH ALLOWANCES OR OF ITEMS SO ISSUED TO ANY ONE PERSON DURING ANY THREE-YEAR PERIOD SHALL NOT EXCEED $100.

SECTION 10 (5) OF THE ACT OF JULY 11, 1941, 55 STAT. 588, DELETED ALL OF THE ABOVE-QUOTED SECTION OF THE ACT OF FEBRUARY 19, 1941, AND ENACTED AS A SUBSTITUTE THEREFOR A NEW SECTION 210 READING AS FOLLOWS:

UPON FIRST REPORTING FOR ACTIVE OR TRAINING DUTY WITH PAY AT A LOCATION WHERE UNIFORMS ARE REQUIRED TO BE WORN, A COMMISSIONED OR WARRANT OFFICER OF THE RESERVE SHALL BE PAID A SUM NOT TO EXCEED $100 AS REIMBURSEMENT FOR THE PURCHASE OF THE REQUIRED UNIFORMS, AND THEREAFTER HE SHALL BE PAID AN ADDITIONAL SUM OF $50 FOR THE SAME PURPOSE UPON COMPLETION OF EACH PERIOD OF NOT LESS THAN FOUR YEARS IN THE RESERVE: PROVIDED, THAT THIS LATTER AMOUNT OF $50 SHALL NOT BECOME DUE ANY OFFICER UNTIL CALLED TO ACTIVE OR TRAINING DUTY AFTER THE EXPIRATION OF THE PREVIOUS FOUR-YEAR PERIOD: PROVIDED FURTHER, THAT IN TIME OF WAR OR NATIONAL EMERGENCY A FURTHER SUM OF $150 FOR THE PURCHASE OF REQUIRED UNIFORMS SHALL BE PAID TO OFFICERS OF THE RESERVE WHEN THEY FIRST REPORT FOR ACTIVE DUTY: PROVIDED FURTHER, THAT THE SECRETARY OF THE TREASURY SHALL PRESCRIBE REGULATIONS GOVERNING THE CONDITIONS AND REQUIREMENTS UNDER WHICH THIS ALLOWANCE SHALL BE PAYABLE TO TEMPORARY MEMBERS OF THE RESERVE. ENLISTED MEN OF THE RESERVE MAY BE ALLOWED THE COST OF, OR ISSUED SUCH ITEMS OF UNIFORMS, BEDDING, AND EQUIPMENT AS MAY BE PRESCRIBED BY THE COMMANDANT: PROVIDED FURTHER, THAT THE VALUE OF SUCH ALLOWANCES OR OF ITEMS SO ISSUED TO ANY PERSON DURING ANY THREE-YEAR PERIOD SHALL NOT EXCEED $100: AND PROVIDED FURTHER, THAT NOTWITHSTANDING THE FOREGOING LIMITATION UPON FIRST REPORTING FOR ACTIVE DUTY, IN TIME OF WAR OR NATIONAL EMERGENCY, ENLISTED MEN OF THE RESERVE MAY BE ISSUED SUCH ADDITIONAL ARTICLES AS ARE REQUIRED TO GIVE THEM THE SAME OUTFIT AS IS AUTHORIZED FOR ENLISTED PERSONNEL OF THE REGULAR COAST GUARD UPON FIRST ENLISTMENT.

IN THE DECISION OF SEPTEMBER 29, 1941, B-19497, REFERRED TO IN THE COMMANDANT'S LETTER, IT WAS HELD THAT THE ADDITIONAL UNIFORM ALLOWANCE OF $150 PROVIDED FOR IN SECTION 210 OF THE ACT, AS AMENDED JULY 11, 1941, WAS NOT PAYABLE TO OFFICERS OF THE COAST GUARD RESERVE THEN ON ACTIVE DUTY WHO WERE CALLED TO ACTIVE DUTY PRIOR TO JULY 11, 1941. THE REASONS FOR THAT CONCLUSION WERE STATED AS FOLLOWS:

IT APPEARS THAT SECTION 210 OF THE ACT OF FEBRUARY 19, 1941, COVERED THE WHOLE FIELD OF UNIFORM ISSUES OR THE COST THEREOF TO RESERVES OF THE COAST GUARD AND WAS NECESSARILY OPERATIVE AND EFFECTIVE UNTIL REPEALED. SINCE THE PERTINENT PROVISION OF SECTION 210, AS AMENDED BY THE ACT OF JULY 11, 1941, IS EFFECTIVE ONLY FROM THE DATE OF THE ACT, OFFICERS OF THE RESERVE WHEN FIRST REPORTING FOR ACTIVE DUTY PRIOR TO JULY 11, 1941, ARE LIMITED TO THE BENEFITS PROVIDED BY THE LAW IN EFFECT AT THE TIME OF REPORTING.

ARTICLE 2026, PAY AND SUPPLY INSTRUCTIONS U.S. COAST GUARD, PROMULGATED PURSUANT TO SAID SECTION 210, AS AMENDED BY THE ACT OF JULY 11, 1941, PROVIDES, IN PERTINENT PART:

2026. (1) REGULAR OFFICERS OF THE COAST GUARD RESERVE ARE ENTITLED TO THE FOLLOWING ALLOWANCES AS REIMBURSEMENT FOR THE COST OF UNIFORMS AND EQUIPMENT.

WHEN FIRST REPORTING FOR ACTIVE DUTY AN INITIAL PAYMENT OF $100 MAY BE MADE SUBJECT TO THE CONDITIONS HEREIN PRESCRIBED. NO FURTHER CREDIT FOR CLOTHING REIMBURSEMENT SHALL BE MADE UNTIL FOUR YEARS SHALL HAVE ELAPSED FROM DATE OF APPOINTMENT AND UPON AGAIN REPORTING FOR ACTIVE DUTY; A FURTHER CREDIT OF $50 SHALL BE MADE FOR EACH SUCCEEDING FOUR-YEAR PERIOD.

(3) IN TIME OF WAR OR NATIONAL EMERGENCY, A FURTHER SUM OF $150 FOR THE PURCHASE OF REQUIRED UNIFORMS SHALL BE PAID TO REGULAR OFFICERS OF THE RESERVE WHEN THEY FIRST REPORT FOR ACTIVE DUTY. THE METHOD OF PAYMENT AND CREDITING OF THIS ADDITIONAL ALLOWANCE SHALL BE MADE IN THE SAME MANNER AS IS PRESCRIBED FOR THE REGULAR PEACETIME ALLOWANCE. THE PAYMENT OF $150 IS AUTHORIZED WITHOUT REGARD TO PRIOR PAYMENT OF THE INITIAL OR SUBSEQUENT CLOTHING ALLOWANCE CREDIT. WHEN FIRST REPORTING FOR ACTIVE DUTY IN TIME OF WAR OR NATIONAL EMERGENCY, BOTH THE PEACETIME AND ADDITIONAL ALLOWANCE MAY BE PAID AT THE SAME TIME.

(5) TEMPORARY MEMBERS OF THE COAST GUARD RESERVE (BOTH OFFICER AND ENLISTED) ENROLLED FOR FULL TIME ACTIVE DUTY FOR THE DURATION OF THE WAR ARE ENTITLED TO THE SAME CLOTHING ALLOWANCES PRESCRIBED FOR REGULAR MEMBERS OF THE COAST GUARD RESERVE, PAYABLE UNDER THE SAME CONDITIONS AS ARE PRESCRIBED IN ART. 845, PAY AND SUPPLY INSTRUCTIONS.

SECTION 210 OF THE ACT, AS AMENDED JULY 11, 1941, CONTAINS ESSENTIALLY THE SAME PROVISIONS AS SECTION 302 OF THE NAVAL RESERVE ACT OF 1938, 52 STAT. 1180, APPLICABLE TO OFFICERS OF THE NAVAL AND MARINE CORPS RESERVE, AND THE LEGISLATIVE HISTORY OF THE ACT OF JULY 11, 1941, SHOWS THAT THE PURPOSE OF SO AMENDING SECTION 210 WAS TO PUT COAST GUARD RESERVISTS ON THE SAME BASIS AS NAVAL RESERVISTS WITH RESPECT TO UNIFORM ALLOWANCES. SEE H.R. REPORT 527 (PAGE 11) AND SENATE REPORT 451 (PAGE 12), 77TH CONGRESS, ON H.R. 4658. IN A DECISION DATED NOVEMBER 8, 1939, B-6777, TO THE ACTING SECRETARY OF THE NAVY, IT WAS HELD THAT UNDER THE PROVISIONS OF SECTION 302 OF THE NAVAL RESERVE ACT OF 1938 OFFICERS OF THE MARINE CORPS RESERVE WHO HAD NO PREVIOUS ACTIVE DUTY OR ACTIVE DUTY FOR TRAINING PRIOR TO THEIR REPORTING FOR ACTIVE DUTY OR ACTIVE DUTY FOR TRAINING PRIOR TO THEIR REPORTING FOR ACTIVE DUTY UNDER EXECUTIVE ORDER NO. 8245, DATED SEPTEMBER 8, 1939, PURSUANT TO THE NATIONAL EMERGENCY PROCLAMATION OF THE SAME DATE, WERE ENTITLED TO BE PAID THE PEACETIME SUM OF $100 AS REIMBURSEMENT FOR THE PURCHASE OF REQUIRED UNIFORMS, PROVIDED UNIFORMS WERE REQUIRED TO BE WORN AT THE PLACE OF SO REPORTING FOR DUTY, AND TO THE ADDITIONAL SUM OF $150 FOR THE SAME PURPOSE. THE EFFECT OF SECTION 302 WAS STATED IN THE SAID DECISION AS FOLLOWS:

THE LANGUAGE OF THE LAST PROVISO OF SECTION 302 OF THE NAVAL RESERVE ACT OF 1938--- "THAT IN TIME OF WAR OR NATIONAL EMERGENCY A FURTHER SUM OF $150 FOR THE PURCHASE OF REQUIRED UNIFORMS SHALL BE PAID TO ALL OFFICERS OF THE NAVAL RESERVE WHEN THEY FIRST REPORT FOR ACTIVE DUTY," DOES NOT INDICATE THAT TWO SEPARATE AND DISTINCT ALLOWANCES ARE AUTHORIZED FOR THE PURCHASE OF REQUIRED UNIFORMS BUT RATHER A SINGLE SUM, A MINIMUM AND MAXIMUM BEING PAYABLE UNDER DIFFERENT CONDITIONS, THE MINIMUM SUM TO BE PAYABLE IN TIME OF PEACE AND THE MAXIMUM SUM TO BE PAID WHEN REPORTING FOR ACTIVE DUTY IN TIME OF WAR OR NATIONAL EMERGENCY. THE WARTIME SUM IS NOT A SUBSTITUTE FOR THE PEACETIME SUM BUT AN ADDITIONAL SUM TO BE PAID ONLY WHEN THE CONDITIONS PRESCRIBED EXIST. THE CONDITIONS FOR PAYMENT OF THE MINIMUM OR PEACETIME SUM OR ALLOWANCE ARE THAT THE OFFICER REPORT FOR DUTY "AT A LOCATION WHERE UNIFORMS ARE REQUIRED TO BE WORN" AND THE PAYMENT IS AUTHORIZED WHETHER THE DUTY IS ACTIVE OR TRAINING DUTY. THE SUM AUTHORIZED IN THE LAST PROVISO IS PAYABLE ONLY WHEN FIRST REPORTING FOR "ACTIVE DUTY" IN TIME OF WAR OR NATIONAL EMERGENCY BUT WITHOUT REGARD TO WHETHER UNIFORMS ARE REQUIRED TO BE WORN AT THE PLACE OF REPORTING. 6594, OCTOBER 25, 1939.

IN AMPLIFICATION OF THE EFFECT OF SECTION 302 OF THE NAVAL RESERVE ACT OF 1938, IT WAS SAID IN A DECISION DATED FEBRUARY 2, 1942, 21 COMP. GEN. 739, 741:

* * * THE PURPOSE OF SECTION 302 IS TO PLACE ONE LIMIT ON THE AMOUNT OF THE UNIFORM ALLOWANCE PAYABLE IN PEACETIME AND A HIGHER LIMIT ON THE AMOUNT PAYABLE IN TIME OF WAR OR NATIONAL EMERGENCY, BUT IT IS NOT THE PURPOSE OF THE LAW TO BAR AN OFFICER OF THE NAVAL RESERVE FROM RECEIVING THE MINIMUM OR SO-CALLED PEACETIME ALLOWANCE MERELY BECAUSE HIS FIRST ACTIVE DUTY AS A RESERVIST IS ORDERED IN TIME OF WAR OR NATIONAL EMERGENCY. IN SUCH A CASE THE OFFICER, NOT HAVING RECEIVED ANY UNIFORM ALLOWANCE IN TIME OF PEACE, IS ENTITLED TO HAVE THE AMOUNT OF THE SO- CALLED PEACETIME ALLOWANCE INCLUDED IN THE AMOUNT PAID TO HIM IN TIME OF WAR IF THE CONDITIONS OF THE STATUTE ARE MET.

THE REGULATIONS OF THE COAST GUARD HEREINBEFORE QUOTED APPEAR TO BE IN HARMONY WITH THE CITED DECISIONS AND THE ANALOGOUS PROVISIONS OF SECTION 210 OF THE COAST GUARD ACT AS AMENDED JULY 11, 1941. IN THE INSTANT CASE, THE OFFICER HAS BEEN CREDITED WITH A UNIFORM ALLOWANCE OF $100, APPARENTLY UNDER THE PROVISIONS OF THE STATUTE BEFORE IT WAS AMENDED, AND IF HE HAD NOT REPORTED FOR ACTIVE DUTY AS A RESERVIST PRIOR TO JULY 11, 1941, DURING THE NATIONAL EMERGENCY THEN EXISTING, CLEARLY HE WOULD HAVE BEEN ENTITLED TO THE ADDITIONAL $150 UNIFORM ALLOWANCE UNDER THE SECOND PROVISO OF SAID SECTION 210, AS AMENDED, WHEN HE FIRST REPORTED AS A REGULAR RESERVIST THEREAFTER DURING THE WAR. THE QUESTION IS WHETHER HE IS PRECLUDED FROM RECEIVING SUCH ADDITIONAL ALLOWANCE BECAUSE HE HAD REPORTED FOR ACTIVE DUTY PRIOR TO JULY 11, 1941, DURING THE NATIONAL EMERGENCY PROCLAIMED SEPTEMBER 8, 1939, AND WAS ON ACTIVE DUTY ON JULY 11, 1941, WHEN SAID SECTION 210 WAS AMENDED.

IN DECISION OF MAY 9, 1939, 18 COMP. GEN. 836, THERE WAS CONSIDERED THE ANALOGOUS PROVISIONS CONTAINED IN SECTION 302 OF THE NAVAL RESERVE ACT OF 1938, 52 STAT. 1180, WITH RESPECT TO THE RIGHTS OF A RESERVE OFFICER ON ACTIVE DUTY WHEN SUCH PROVISIONS WERE ENACTED, AND IT WAS HELD, QUOTING THE SYLLABUS:

AN OFFICER IN THE VOLUNTEER NAVAL RESERVE WHO REPORTED FOR ACTIVE DUTY PRIOR TO JULY 1, 1938--- THE EFFECTIVE DATE OF THE NAVAL RESERVE ACT OF 1938, APPROVED JUNE 25, 1938, 52 STAT. 1175--- AND WHO, UNDER THE FORMER ACT OF FEBRUARY 28, 1925, 43 STAT. 1080, WHICH MADE NO PROVISION FOR PAYMENT OF UNIFORM GRATUITY TO SUCH OFFICERS IN TIME OF PEACE, WAS NOT ENTITLED TO THE SAID ALLOWANCE, MAY UPON CONTINUANCE OF ACTIVE DUTY BEYOND JULY 1, 1938--- THE EFFECTIVE DATE OF THE NEW ACT--- BE CREDITED WITH THE UNIFORM ALLOWANCE PROVIDED BY SECTION 302 OF THE SAID ACT, 52 STAT. 1180, HIS RIGHT THERETO HAVING ACCRUED ON JULY 1, 1938.

IT WAS SAID IN THAT DECISION:

A LITERAL APPLICATION OF THE LANGUAGE CONTAINED IN THE FIRST PART OF SECTION 302 WOULD LIMIT PAYMENT OF THE $100 GRATUITY TO OFFICERS OF THE NAVAL RESERVE WHO HAD NOT, PRIOR TO ITS ENACTMENT AS DEFINED IN SECTION 11, REPORTED FOR ACTIVE OR TRAINING DUTY WITH PAY, AND WOULD PRECLUDE PAYMENT THEREOF TO OFFICERS OF THE VOLUNTEER RESERVE WHO HAD SO REPORTED AT A PRIOR DATE EVEN THOUGH THE TOUR EXTENDED BEYOND THE DATE OF PASSAGE OF THE ACT. SUCH AN INTERPRETATION WOULD REQUIRE DENYING PAYMENT TO AN OFFICER IN A STATUS SUCH AS THAT OF LIEUTENANT (JUNIOR GRADE) BASSETT, COMMISSIONED SHORTLY BEFORE PASSAGE OF THE NAVAL RESERVE ACT OF 1938, AND WHO WAS ASSIGNED TO ACTIVE DUTY IMMEDIATELY AFTER BEING COMMISSIONED, WHILE A VOLUNTEER RESERVE OFFICER APPOINTED AT THE SAME TIME, BUT WHO FIRST REPORTED FOR ACTIVE DUTY AFTER ENACTMENT OF THE ACT, WOULD ENCOUNTER NO SUCH PROHIBITION. IT WOULD BE UNREASONABLE TO ASSUME THAT SUCH WAS THE INTENT OR PURPOSE OF THE RESTRICTIVE CLAUSE "AFTER ENACTMENT HEREOF" WHICH EVIDENTLY WAS DESIGNED TO LIMIT CLAIMS UNDER THE NEW LAW TO THOSE ACCRUING AS A RESULT OF SERVICE AFTER ITS EFFECTIVE DATE, LEAVING CLAIMS ARISING FROM SERVICE FOR PRIOR PERIODS FOR DISPOSITION UNDER THE FORMER LAW. * * THE PRINCIPLE THUS APPLIED WAS THAT ACTIVE SERVICE CONTINUED AFTER THE DATE OF THE ACT WAS EQUIVALENT TO ACTIVE SERVICE BEGUN AFTER THAT DATE, SO FAR AS THE RIGHT TO A UNIFORM ALLOWANCE NOT THERETOFORE AUTHORIZED WAS CONCERNED. UPON CONSIDERATION OF THE CIRCUMSTANCES DISCLOSED IN YOUR PRESENT SUBMISSION AND IN VIEW OF THE LEGISLATIVE PURPOSE IN AMENDING SECTION 210 OF THE COAST GUARD RESERVE ACT TO CONFER ON COAST GUARD RESERVISTS THE SAME RIGHTS GENERALLY TO UNIFORM ALLOWANCES AS THOSE GRANTED NAVAL RESERVISTS UNDER SAID SECTION 302 OF THE NAVAL RESERVE ACT OF 1938, IT IS CONCLUDED THAT THE PRINCIPLES APPLIED IN THE SAID DECISION OF MAY 9, 1939, WITH RESPECT TO THE RIGHTS OF NAVAL RESERVISTS UNDER THAT SECTION, ARE EQUALLY APPLICABLE TO COAST GUARD RESERVISTS UNDER SECTION 210 OF THE COAST GUARD ACT, AS AMENDED, SO AS TO AUTHORIZE PAYMENT OF THE $150 ADDITIONAL ALLOWANCE TO RESERVISTS ALREADY ON ACTIVE DUTY ON JULY 11, 1941--- DURING THE NATIONAL EMERGENCY--- WHEN THE LAW WAS AMENDED, THE SAME AS TO RESERVISTS THEREAFTER REPORTING FOR ACTIVE DUTY. THE DECISION OF SEPTEMBER 29, 1941, IS MODIFIED ACCORDINGLY.

IT FOLLOWS THAT PAYMENT OF THE $150 ADDITIONAL ALLOWANCE TO LIEUTENANT TOTTEN IS NOT PRECLUDED BY THE CIRCUMSTANCE THAT HE ENTERED ON ACTIVE DUTY PRIOR TO JULY 11, 1941, WHEN THE STATUTE WAS AMENDED. ON SUCH BASIS, THE QUESTION SUBMITTED IS ANSWERED IN THE AFFIRMATIVE.