B-34583, JUNE 18, 1943, 22 COMP. GEN. 1116

B-34583: Jun 18, 1943

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FOURTH-CLASS POSTMASTERS ARE ENTITLED TO A 15 PERCENT INCREASE IN COMPENSATION BASED UPON THEIR REGULAR COMPENSATION NOT TO EXCEED $1. WHO ARE ENTITLED TO A 15 PERCENT INCREASE IN THEIR EARNED BASIC COMPENSATION). SO THAT AN EMPLOYEE PAID ON AN ANNUAL BASIS WHO ALSO RENDERS SERVICE IN AN HOURLY-RATE POSITION IS ENTITLED TO THE FLAT $300 INCREASE AND TO THE 15 PERCENT INCREASE ON THE SALARY EARNED IN THE HOURLY-RATE POSITION AND ON SPECIAL DELIVERY FEES EARNED. AN EMPLOYEE PAID SEPARATE SALARIES ON AN HOURLY BASIS FOR TWO PART TIME POSITIONS IS ENTITLED TO THE 15 PERCENT ADDITIONAL COMPENSATION AUTHORIZED BY THE SAID ACT ON THE SALARY FOR EACH POSITION. AN EMPLOYEE PAID ON AN HOURLY BASIS WHO EARNS A SUFFICIENT AMOUNT DURING A MONTH TO CAUSE HIS 15 PERCENT INCREASE IN EARNINGS TO EXCEED THE LIMITATION OF $25 MAY BE PAID THE EXCESS AMOUNT IN A SUBSEQUENT MONTH WHEN HIS INCREASED EARNINGS ARE LESS THAN $25.

B-34583, JUNE 18, 1943, 22 COMP. GEN. 1116

POSTAL EMPLOYEES - ADDITIONAL COMPENSATION UNDER THE ACT OF APRIL 9, 1943 UNDER THE PROVISIONS OF THE ACT OF APRIL 9, 1943, AUTHORIZING FOR POSTAL EMPLOYEES PAID ON AN HOURLY, FEE, PART TIME, OR PER DIEM BASIS, AND FOR FOURTH-CLASS POSTMASTERS, AN INCREASE OF 15 PERCENT OF THEIR EARNED BASIC COMPENSATION, FOURTH-CLASS POSTMASTERS ARE ENTITLED TO A 15 PERCENT INCREASE IN COMPENSATION BASED UPON THEIR REGULAR COMPENSATION NOT TO EXCEED $1,100, AS LIMITED BY 39 U.S.C. 57, AND, ALSO, TO AN INCREASE OF 15 PERCENT OF THEIR ALLOWANCES FOR "SEPARATING THE MAILS" AND "UNUSUAL CONDITIONS," AND OF MONEY ORDER COMMISSIONS AND SPECIAL DELIVERY FEES, WHICH AMOUNTS DO NOT ENTER INTO THE COMPUTATION OF THEIR REGULAR COMPENSATION. THE RATES OF ADDITIONAL COMPENSATION AUTHORIZED BY THE ACT OF APRIL 9, 1943, TO BE PAID TO POSTAL EMPLOYEES ($300 PER ANNUM, EXCEPT TO THOSE EMPLOYEES PAID ON AN HOURLY, FEE, PART TIME, OR PER DIEM BASIS, AND TO FOURTH-CLASS POSTMASTERS, WHO ARE ENTITLED TO A 15 PERCENT INCREASE IN THEIR EARNED BASIC COMPENSATION), MAY BE APPLIED SEPARATELY TO EACH POSITION HELD OR SERVICE RENDERED, SO THAT AN EMPLOYEE PAID ON AN ANNUAL BASIS WHO ALSO RENDERS SERVICE IN AN HOURLY-RATE POSITION IS ENTITLED TO THE FLAT $300 INCREASE AND TO THE 15 PERCENT INCREASE ON THE SALARY EARNED IN THE HOURLY-RATE POSITION AND ON SPECIAL DELIVERY FEES EARNED. THE PROVISION IN THE ACT OF APRIL 9, 1943, LIMITING THE ADDITIONAL COMPENSATION AUTHORIZED TO BE PAID THEREUNDER TO POSTAL EMPLOYEES NOT TO EXCEED "AN AVERAGE OF $25 PER MONTH FOR THE FISCAL YEAR OR FRACTIONAL PART THEREOF" RELATES TO THE COMPENSATION FOR EACH SEPARATE AND DISTINCT POSITION HELD, NOT TO THE COMBINED EARNINGS OF THE SAME EMPLOYEE IN MORE THAN ONE POSITION, AND, THEREFORE, AN EMPLOYEE PAID SEPARATE SALARIES ON AN HOURLY BASIS FOR TWO PART TIME POSITIONS IS ENTITLED TO THE 15 PERCENT ADDITIONAL COMPENSATION AUTHORIZED BY THE SAID ACT ON THE SALARY FOR EACH POSITION, INCLUDING SPECIAL DELIVERY FEES EARNED. INASMUCH AS THE PROVISIONS OF THE ACT OF APRIL 9, 1943, AUTHORIZING THE PAYMENT OF 15 PERCENT ADDITIONAL COMPENSATION TO POSTAL EMPLOYEES PAID ON AN HOURLY, FEE, PART TIME, OR PER DIEM BASIS, RESTRICT SUCH INCREASE TO NOT TO EXCEED "AN AVERAGE" OF $25 PER MONTH, AN EMPLOYEE PAID ON AN HOURLY BASIS WHO EARNS A SUFFICIENT AMOUNT DURING A MONTH TO CAUSE HIS 15 PERCENT INCREASE IN EARNINGS TO EXCEED THE LIMITATION OF $25 MAY BE PAID THE EXCESS AMOUNT IN A SUBSEQUENT MONTH WHEN HIS INCREASED EARNINGS ARE LESS THAN $25, AND, LIKEWISE, ADJUSTMENTS MAY BE MADE IN SUBSEQUENT MONTHS WHEN THE INCREASED EARNINGS OF SUCH EMPLOYEES DURING A PREVIOUS MONTH WERE LESS THAN $25. UNDER THE ACT OF APRIL 9, 1943, AUTHORIZING THE PAYMENT OF 15 PERCENT ADDITIONAL COMPENSATION TO POSTAL EMPLOYEES PAID ON AN HOURLY, FEE, PART TIME, OR PER DIEM BASIS, BUT LIMITING SUCH ADDITIONAL COMPENSATION TO NOT TO EXCEED AN AVERAGE OF $25 PER MONTH "FOR THE FISCAL YEAR OR FRACTIONAL PART THEREOF," A SUBSTITUTE CLERK PAID ON AN HOURLY BASIS WHO IS EXCUSED FROM DUTY FOR A PORTION OF THE FISCAL YEAR MAY BE PAID THE 15 PERCENT INCREASE AT A RATE IN EXCESS OF $25 A MONTH, IF EARNED DURING THE REMAINDER OF THE FISCAL YEAR. THE PROVISION IN THE ACT OF APRIL 9, 1943, LIMITING TO NOT TO EXCEED AN AVERAGE OF $25 PER MONTH THE 15 PERCENT INCREASE IN THE ALLOWANCE TO THIRD -CLASS POSTMASTERS FOR CLERK HIRE AUTHORIZED BY THE SAID ACT, IS NOT TO BE APPLIED TO THE COMBINED ALLOWANCES FOR " CLERK HIRE," " SEPARATING LS," AND " UNUSUAL CONDITIONS," BUT RATHER, EACH OF THE SAID ALLOWANCES IS TO BE CONSIDERED AS INCREASED IN AN AMOUNT NOT IN EXCESS OF AN AVERAGE OF $25 PER MONTH. VOUCHERS COVERING SALARY PAYMENTS TO CLERKS AND ASSISTANT POSTMASTERS AT THIRD-CLASS POST OFFICES WHO ARE WITHIN THE PURVIEW OF THE RETIREMENT ACT SHOULD DISTINGUISH BETWEEN THE BASIC SALARY, WHICH IS SUBJECT TO THE RETIREMENT DEDUCTIONS, AND THE ADDITIONAL COMPENSATION AUTHORIZED FOR POSTAL EMPLOYEES BY THE ACT OF APRIL 9, 1943, WHICH IS NOT SUBJECT TO SUCH DEDUCTIONS.

COMPTROLLER GENERAL WARREN TO THE POSTMASTER GENERAL, JUNE 18, 1943:

I HAVE YOUR LETTER OF JUNE 5, 1943, AS FOLLOWS:

YOUR DECISION IS REQUESTED ON THE FOLLOWING QUESTIONS WHICH HAVE ARISEN IN CONNECTION WITH PUBLIC LAW NO. 25:

1. IS A POSTMASTER AT AN OFFICE OF THE FOURTH-CLASS ENTITLED TO A 15 PERCENT INCREASE ON HIS BASIS COMPENSATION (THE AMOUNT CLAIMED IN ITEM L OF EACH QUARTERLY ACCOUNT) AND ALSO TO A 15 PERCENT INCREASE ON (A) MONEY ORDER COMMISSIONS; (B) SPECIAL DELIVERY FEES; (C) ALLOWANCES FOR SEPARATING MAILS; (D) AND ALLOWANCES FOR UNUSUAL CONDITIONS?

2. MAY AN ANNUAL RATE EMPLOYEE WHO RENDERS DUAL SERVICE IN AN HOURLY RATE POSITION BE PAID BOTH THE FLAT $300.00 AND ALSO THE 15 PERCENT INCREASE ON SALARY EARNED WHILE SERVING IN AN HOURLY RATE POSITION, OR ON FEES EARNED FOR RENDERING SPECIAL DELIVERY SERVICE?

3. MAY AN HOURLY RATE EMPLOYEE WHO RENDERS DUAL SERVICE IN TWO OR MORE POSITIONS BE PAID THE 15 PERCENT INCREASE ON PAYMENTS FOR SERVICE IN EACH POSITION, INCLUDING 15 PERCENT ON SPECIAL DELIVERY FEES EARNED, OR MUST 15 PERCENT OF HIS COMBINED EARNINGS BE LIMITED TO AN AMOUNT NOT IN EXCESS OF AN AVERAGE OF $25.00 PER MONTH DURING THE FISCAL YEAR?

4. MAY AN HOURLY RATE EMPLOYEE WHO EARNS A SUFFICIENT AMOUNT DURING A MONTH TO CAUSE HIS 15 PERCENT INCREASED EARNINGS TO EXCEED $25.00 BE PAID THE AMOUNT IN EXCESS OF $25.00 IN A SUBSEQUENT MONTH WHEN HIS 15 PERCENT INCREASED EARNINGS ARE LESS THAN $25.00?

5. MAY AN HOURLY RATE EMPLOYEE 15 PERCENT OF WHOSE EARNINGS AMOUNTS TO LESS THAN $25.00 DURING A MONTH BE PAID IN SUBSEQUENT MONTHS DURING THE FISCAL YEAR SUCH AMOUNTS AS MAY BE NECESSARY TO CAUSE HIS 15 PERCENT INCREASED EARNINGS TO AVERAGE $25.00 PER MONTH?

6. MAY A SUBSTITUTE CLERK PAID AT AN HOURLY RATE WHO IS EXCUSED FROM DUTY FOR A PORTION OF THE FISCAL YEAR BE PAID THE 15 PERCENT INCREASE IN EXCESS OF AN AVERAGE OF $25.00 PER MONTH, IF EARNED DURING THE REMAINDER OF THE FISCAL YEAR?

7. IS THE 15 PERCENT INCREASE ALLOWED POSTMASTERS AT THIRD-CLASS OFFICES LIMITED TO $25.00 FOR THE COMBINED APPROPRIATIONS FOR CLERK HIRE, SEPARATING MAILS AND UNUSUAL CONDITIONS, OR MAY EACH OF THESE ALLOWANCES BE INCREASED IN AN AMOUNT NOT IN EXCESS OF $25.00 PER MONTH?

8. ASSISTANT POSTMASTERS AND CLERKS AT THIRD-CLASS OFFICES ARE NOW WITHIN THE PURVIEW OF THE RETIREMENT ACT AND RETIREMENT DEDUCTIONS AMOUNTING TO 5 PERCENT OF BASE PAY ARE REQUIRED. UNDER PUBLIC LAW NO. 25, WILL A POSTMASTER AT A THIRD-CLASS OFFICE BE REQUIRED TO DISTINGUISH, ON PAY VOUCHERS SIGNED BY ASSISTANT POSTMASTERS AND CLERKS, BETWEEN THE BASIC SALARY (SUBJECT TO RETIREMENT DEDUCTIONS) AND THE COMPENSATION REPRESENTING THE 15 PERCENT INCREASE (NOT SUBJECT TO RETIREMENT DEDUCTIONS/?

9. IF YOU CONCLUDE THAT THE 15 PERCENT INCREASE EARNED IN PRIOR MONTHS MAY BE PAID TO HOURLY RATE EMPLOYEES IN SUBSEQUENT MONTHS, OR IF SUCH EMPLOYEES MAY BE PAID 15 PERCENT INCREASED EARNINGS IN EXCESS OF $25.00 BECAUSE THEIR EARNINGS IN PRIOR MONTHS WERE A CORRESPONDING AMOUNT BELOW $25.00, WHAT INFORMATION WILL BE REQUIRED ON PAY VOUCHERS ON WHICH SUCH PAYMENTS ARE CLAIMED?

10. IF YOU CONCLUDE THAT AN EMPLOYEE WHO RENDERS DUAL SERVICE IN TWO OR MORE POSITIONS, PAID AT ANNUAL OR HOURLY RATES, OR ON A FEE BASIS, OR A COMBINATION OF THE THREE CAN BE PAID ONLY SO MUCH OF THE 15 PERCENT INCREASE ON HIS COMBINED EARNINGS AS WILL NOT CAUSE HIS 15 PERCENT INCREASE TO EXCEED AN AVERAGE OF $25.00 PER MONTH, WHAT INFORMATION WILL BE REQUIRED ON VOUCHERS, CHECK LISTS, OR QUARTERLY ACCOUNTS TO SHOW THAT THE INCREASED PAYMENTS WERE WITHIN THE MAXIMUM ALLOWED?

THE ACT OF APRIL 9, 1943, 56 STAT. 59, PUBLIC LAW 25, PROVIDES:

THAT ALL OFFICERS AND EMPLOYEES IN THE POSTAL SERVICE WHOSE RATES OF COMPENSATION ARE PRESCRIBED BY THE ACT ENTITLED " AN ACT RECLASSIFYING THE SALARIES OF POSTMASTERS AND EMPLOYEES OF THE POSTAL SERVICE, READJUSTING THEIR SALARIES AND COMPENSATION ON AN EQUITABLE BASIS, INCREASING POSTAL RATES TO PROVIDE FOR SUCH READJUSTMENT, AND FOR OTHER PURPOSES," APPROVED FEBRUARY 28, 1925, AS AMENDED, AND ALL OTHER OFFICERS AND EMPLOYEES PAID FROM APPROPRIATIONS MADE FOR THE FIELD SERVICE OF THE POST OFFICE DEPARTMENT, SHALL RECEIVE ADDITIONAL COMPENSATION AT THE RATE OF $300 PER ANNUM, EXCEPT THAT EMPLOYEES PAID ON AN HOURLY, FEE, PART TIME, OR PER DIEM BASIS, AND FOURTH-CLASS POSTMASTERS AND SPECIAL DELIVERY MESSENGERS, SHALL RECEIVE AN INCREASE OF 15 PERCENTUM OF THEIR EARNED BASIC COMPENSATION, AND THE ALLOWANCE TO THIRD-CLASS POSTMASTERS FOR CLERK HIRE IS HEREBY INCREASED BY 15 PERCENTUM BUT SUCH INCREASE IN COMPENSATION OR ALLOWANCE SHALL NOT IN ANY CASE EXCEED AN AVERAGE OF $25 PER MONTH FOR THE FISCAL YEAR OR FRACTIONAL PART THEREOF: PROVIDED, THAT THE ADDITIONAL COMPENSATION AT THE RATE OF $300 PER ANNUM SHALL NOT BE CONSIDERED IN COMPUTING OR FIXING EARNED BASIC COMPENSATION FOR ANY PURPOSE UNDER THIS ACT.

SEC. 2. THERE ARE HEREBY AUTHORIZED TO BE APPROPRIATED, OUT OF ANY MONEY IN THE TREASURY NOT OTHERWISE APPROPRIATED, SUCH AMOUNTS AS MAY BE NECESSARY TO CARRY OUT THE PROVISIONS OF THIS ACT.

SEC. 3. THIS ACT SHALL TAKE EFFECT ON MAY 1, 1943, AND SHALL TERMINATE ON JUNE 30, 1945, OR SUCH EARLIER DATE AS THE CONGRESS BY CONCURRENT RESOLUTION MAY PRESCRIBE.

THE QUESTIONS WILL BE CONSIDERED AND ANSWERED IN THE ORDER PRESENTED, AS FOLLOWS:

1. IN DECISION OF FEBRUARY 11, 1943, TO YOU, 22 COMP. GEN. 791, 793, INVOLVING THE APPLICATION OF THE JOINT RESOLUTION OF DECEMBER 22, 1942, 56 STAT. 1068, PUBLIC LAW 821, APPLICABLE TO POSTAL EMPLOYEES OVER THE PERIOD DECEMBER 1, 1942, THROUGH APRIL 30, 1943, QUESTION 3 WAS STATED AND ANSWERED, AS FOLLOWS:

3. IN YOUR DECISION OF JUNE 2, 1942 (B-25908) IT WAS HELD THAT THE "BASIC SALARY, PAY, OR COMPENSATION" OF EMPLOYEES AT THIRD-CLASS POST OFFICES INCLUDES PAYMENTS MADE TO THEM FROM ALLOWANCES FOR " CLERK HIRE," " SEPARATING MAILS," AND " UNUSUAL CONDITIONS.' ARE PAYMENTS TO FOURTH- CLASS POSTMASTERS FROM APPROPRIATIONS FOR "SEPARATING MAILS" AND " UNUSUAL CONDITIONS" SUBJECT TO THE 10 PERCENT INCREASE?

SECTIONS 58 AND 82, TITLE 39, U.S. CODE, PROVIDE:

"SECTION 58. ADDITIONAL COMPENSATION TO FOURTH-CLASS POSTMASTERS FOR SEPARATING SERVICES AND FOR UNUSUAL CONDITIONS DURING PORTION OF YEAR. THE POSTMASTER GENERAL MAY ALLOW TO FOURTH-CLASS POSTMASTERS ADDITIONAL COMPENSATION FOR SEPARATING SERVICES AND FOR UNUSUAL CONDITIONS DURING A PORTION OF THE YEAR, IN LIEU OF AN ALLOWANCE FOR CLERICAL SERVICES FOR THIS PURPOSE ( MAY 12, 1910, CH. 230, 36 STAT. 359).

"SECTION 82. DISTRIBUTING OFFICES; ALLOWANCE FOR CLERK HIRE. THE POSTMASTER GENERAL MAY DESIGNATE OFFICES AT THE INTERSECTION OF MAIL ROUTES AS DISTRIBUTING OR SEPARATING OFFICES; AND WHERE ANY SUCH OFFICE IS OF THE THIRD OR FOURTH CLASS, HE MAY MAKE A REASONABLE ALLOWANCE TO THE POSTMASTER FOR THE NECESSARY COST OF CLERICAL SERVICES ARISING FROM SUCH DUTIES ( JULY 12, 1876, CH. 179 SECTION 11, 19 STAT. 82).'

FOURTH-CLASS POSTMASTERS ARE PAID COMPENSATION ON A FEE BASIS SUBJECT TO STATUTORY LIMITATIONS ON THE QUARTERLY AND ANNUAL ALLOWANCES WHICH HAVE BEEN INCREASED 10 PERCENT BY THE JOINT RESOLUTION OF DECEMBER 22, 1942. SEE QUESTION AND ANSWER 6, DECISION OF JANUARY 8, 1943, TO YOU. THE ADDITIONAL COMPENSATION PAID FOURTH CLASS POSTMASTERS UNDER AUTHORITY OF SECTION 58, TITLE 39, U.S. CODE, ABOVE QUOTED, IN LIEU OF THE ALLOWANCE FOR CLERK HIRE AUTHORIZED BY SECTION 82 ID. WOULD BE REGARDED AS COMPENSATION ON "OTHER THAN A TIME BASIS" WITHIN THE MEANING OF THE FOURTH PROVISO OF SECTION 1 OF SAID JOINT RESOLUTION AND, ACCORDINGLY, IS INCREASED BY 10 PERCENT. HENCE, QUESTION 3 IS ANSWERED IN THE AFFIRMATIVE. THE WORDING OF THE ACT OF APRIL 9, 1943, PUBLIC LAW 25, EFFECTIVE ON AND AFTER MAY 1, 1943, IS SUFFICIENTLY SIMILAR TO THE STATUTE CONSIDERED IN THAT DECISION TO WARRANT APPLICATION OF THE SAME RULES IN ANSWERING QUESTION 1. THAT IS TO SAY, THE PURPOSE AND INTENT OF THE STATUTE IS TO GRANT A 15 PERCENTUM INCREASE IN COMPENSATION TO FOURTH- CLASS POSTMASTERS BASED UPON THEIR REGULAR COMPENSATION NOT TO EXCEED $1,100 PER ANNUM (39 U.S.C. 57), AND, ALSO, A 15 PERCENTUM INCREASE IN COMPENSATION BASED UPON ANY FEES OR COMMISSIONS TO WHICH THEY ARE ENTITLED WHICH DO NOT ENTER INTO THE COMPUTATION OF THEIR REGULAR COMPENSATION. ACCORDINGLY, BASED UPON THE RULE STATED IN THE PRIOR DECISION, QUESTIONS 1 (B), (C), AND (D) ARE ANSWERED IN THE AFFIRMATIVE. AS THE LAST PHRASE OF 39 U.S.C. 57 EXCLUDES "3 CENTS COMMISSION ON EACH MONEY ORDER ISSUED" IN FIXING THE REGULAR COMPENSATION OF A FOURTH-CLASS POSTMASTER, QUESTION 1 (A) ALSO, IS ANSWERED IN THE AFFIRMATIVE.

2. THE ACT OF JUNE 11, 1942, PUBLIC LAW 605, 56 STAT. 358, PROVIDES:

THAT SECTION 1 OF THE ACT OF MARCH 1, 1929, ENTITLED " AN ACT FOR THE RELIEF OF PRESENT AND FORMER POSTMASTERS AND ACTING POSTMASTERS, AND FOR OTHER PURPOSES" (45 STAT. 1441), BE, AND THE SAME IS HEREBY, AMENDED BY STRIKING FROM THE LAST TWO LINES THEREOF THE WORDS "IF THE TOTAL COMPENSATION ACTUALLY PAID FOR ALL SERVICES DOES NOT EXCEED $2,000 FOR ANY ONE FISCAL YEAR" AND SUBSTITUTING THEREFOR THE WORDS "AT THE RATE PROVIDED BY LAW FOR SUCH SERVICES.' ( ITALICS SUPPLIED.)

THE INCREASE IN COMPENSATION AUTHORIZED BY THE ACT OF APRIL 9, 1943, ON A $300 PER ANNUM BASIS AND ON A 15 PERCENT BASIS BOTH CONSTITUTE COMPENSATION "AT THE RATE PROVIDED BY LAW FOR SUCH SERVICES" AND, ACCORDINGLY, EACH MAY BE APPLIED SEPARATELY TO EACH POSITION OR SERVICE WITHOUT REGARD TO ANY OTHER POSITION OR SERVICE RENDERED. COMPARE 22 COMP. GEN. 570, 627, 745, 795. ACCORDINGLY, QUESTION 2 IS ANSWERED IN THE AFFIRMATIVE.

3. IN THE LIGHT OF THE ACT OF JUNE 11, 1942, SUPRA, IT IS REASONABLE TO CONCLUDE THAT THE SALARY FOR EACH PART-TIME POSITION PAID ON AN HOURLY BASIS MAY BE INCREASED 15 PERCENT, AND THAT THE LIMITATION OF "AN AVERAGE OF $25 PER MONTH FOR THE FISCAL YEAR OR FRACTIONAL PART THEREOF" RELATES TO THE COMPENSATION FOR EACH SEPARATE AND DISTINCT POSITION, NOT TO THE COMBINED EARNINGS OF THE SAME EMPLOYEE IN MORE THAN ONE POSITION.

4 AND 5. IN VIEW OF THE USE OF THE WORD "AVERAGE" IN THE STATUTE, THESE QUESTIONS ARE ANSWERED IN THE AFFIRMATIVE.

6. IN VIEW OF THE USE OF THE WORDS "FISCAL YEAR OR FRACTIONAL PART THEREOF" IN THE STATUTE, THIS QUESTION IS ANSWERED IN THE AFFIRMATIVE.

7. THE STATUTE SPECIFICALLY INCREASED THE CLERK HIRE ALLOWANCE OF THIRD- CLASS POSTMASTERS 15 PERCENT. IN VIEW OF THAT EXPRESS PROVISION, AND IN THE LIGHT OF ANSWERS TO QUESTIONS 1 AND 3, IT IS CONCLUDED THAT EACH OF THE MENTIONED ALLOWANCES FOR THIRD-CLASS POSTMASTERS MAY BE INCREASED IN AN AMOUNT NOT IN EXCESS OF AN AVERAGE OF $25 PER MONTH.

8. THIS QUESTION IS ANSWERED IN THE AFFIRMATIVE.

9. IN VIEW OF THE AUDIT FEATURES INVOLVED, THIS QUESTION IS RESERVED FOR FURTHER CONSIDERATION AND REPLY.

10. IN VIEW OF THE ANSWERS TO QUESTIONS 2 AND 3, AN ANSWER TO THIS QUESTION IS RENDERED UNNECESSARY.