A-28938, JANUARY 14, 1930, 9 COMP. GEN. 285

A-28938, JANUARY 14, 1930, 9 COMP. GEN. 285

VETERANS' BUREAU - ADJUSTED COMPENSATION - CHANGE OF BENEFICIARY THE EFFECT OF SECTION 310 OF THE WORLD WAR ADJUSTED COMPENSATION ACT, ADDED BY THE AMENDATORY ACT OF JULY 3, 1926, 44 STAT. 828, ENTITLED "FINALITY OF DECISIONS," WAS TO MAKE THE DECISIONS OF THE SECRETARY OF WAR, THE SECRETARY OF THE NAVY, AND THE DIRECTOR OF THE VETERANS' BUREAU ON "ALL MATTERS WITHIN THEIR RESPECTIVE JURISDICTIONS UNDER THE PROVISIONS OF THIS ACT" FINAL AND CONCLUSIVE ADMINISTRATIVELY, BUT THERE IS NO PURPOSE OR INTENT SHOWN TO EXCLUDE THE FIXED AND PERMANENT JURISDICTION AND DUTY OF THE ACCOUNTING OFFICERS OF THE GOVERNMENT TO HAVE PROPER AND LAWFUL ACCOUNTING OF EXPENDITURES OF PUBLIC MONEYS. A DIRECTION IN A LAST WILL AND TESTAMENT OF A WORLD WAR VETERAN NOT "MAILED TO THE UNITED STATES VETERANS' BUREAU DURING THE LIFETIME OF THE VETERAN" MAY NOT BE RECOGNIZED AS A LAWFUL CHANGE OF BENEFICIARY UNDER THE TERMS OF REGULATIONS OF THE VETERANS' BUREAU ISSUED PURSUANT TO SECTION 501 OF THE WORLD WAR ADJUSTED COMPENSATION ACT OF MAY 19, 1924, 43 STAT. 125, SO AS TO AUTHORIZE PAYMENT OF THE AMOUNT OF THE ADJUSTED SERVICE CERTIFICATE TO THE PERSON OR PERSONS NAMED IN THE LAST WILL AND TESTAMENT, BUT SUCH ACTION SHOULD BE CONSIDERED AS CANCELING THE FIRST DESIGNATION, AND PAYMENT UNDER THE CERTIFICATE SHOULD BE MADE TO THE ESTATE OF THE VETERAN AS THOUGH NO BENEFICIARY HAD BEEN DESIGNATED. 9 COMP. GEN. 195 AFFIRMED.

COMPTROLLER GENERAL MCCARL TO THE DIRECTOR, UNITED STATES VETERANS' BUREAU, JANUARY 14, 1930:

THERE HAS BEEN RECEIVED YOUR LETTER OF NOVEMBER 25, 1929, AS FOLLOWS:

I HAVE THE HONOR TO REFER TO YOUR DECISION OF NOVEMBER 9, 1929, A 28938, IN CONNECTION WITH THE PAYMENT OF ADJUSTED COMPENSATION IN THE CASE OF WILLIE WILLIS, A-193850, XC-1,307,570, WHEREIN YOU HOLD THAT THE LAST WILL AND TESTAMENT OF A VETERAN MAY BE REGARDED AS A REVOCATION OF THE ORIGINAL DESIGNATION OF BENEFICIARY, AND DENY CERTIFICATION OF THE VOUCHER ADMINISTRATIVELY APPROVED IN FAVOR OF THE SISTER OF THE VETERAN, AS DESIGNATED BENEFICIARY, AND REQUEST THAT THE SAME BE RECONSIDERED IN THE LIGHT OF SECTION 310 OF THE WORLD WAR ADJUSTED COMPENSATION ACT, AS AMENDED JULY 3, 1926.

SECTION 310 OF THE WORLD WAR ADJUSTED COMPENSATION ACT, AS AMENDED JULY 3, 1926, PROVIDES:

"THE DECISIONS OF THE SECRETARY OF WAR, THE SECRETARY OF THE NAVY, AND THE DIRECTOR, ON ALL MATTERS WITHIN THEIR RESPECTIVE JURISDICTIONS UNDER THE PROVISIONS OF THIS ACT (EXCEPT THE DUTIES VESTED IN THEM BY TITLE VII) SHALL BE FINAL AND CONCLUSIVE.'

THE REPORT OF THE COMMITTEE ON WAYS AND MEANS, HOUSE OF REPRESENTATIVES, IN CONNECTION WITH H.R. 10277,"A BILL TO AMEND THE WORLD WAR ADJUSTED COMPENSATION ACT," STATES THE PURPOSE OF SECTION 310 TO BE AS FOLLOWS:

"SECTION 4 HAS FOR ITS PURPOSE THE CONFERRING ON THE SECRETARY OF WAR, THE SECRETARY OF THE NAVY, AND THE DIRECTOR OF THE VETERANS' BUREAU OF FINAL AND CONCLUSIVE AUTHORITY IN ALL MATTERS ARISING UNDER THEIR RESPECTIVE JURISDICTIONS. TO THIS END THE COMPTROLLER GENERAL OF THE UNITED STATES IS DIRECTED TO ALLOW CREDIT IN THE ACCOUNTS OF THE DISBURSING OFFICERS OF THE UNITED STATES VETERANS' BUREAU FOR ALL PAYMENTS AUTHORIZED BY THE DIRECTOR HERETOFORE OR HEREAFTER MADE FOR MONEYS APPROPRIATED FOR CARRYING OUT THE PROVISIONS OF THE WORLD WAR ADJUSTED COMPENSATION ACT, AS AMENDED, EXCEPT THOSE COVERING ADMINISTRATIVE EXPENSE SUCH AS SALARIES, PURCHASES, AND TRAVEL ALLOWANCES AS COVERED IN SECTION 701 OF THE WORLD WAR ADJUSTED COMPENSATION ACT.

"THE EFFECT OF THIS AMENDMENT, WHILE IT WILL NOT NECESSITATE THE REMOVAL OF THE PRESENT AUDITING SYSTEM MAINTAINED BY THE COMPTROLLER GENERAL IN THE BUREAU, WILL BE TO PROHIBIT THE COMPTROLLER GENERAL OR HIS AGENTS FROM DISALLOWING CASES UPON DISAGREEMENT WITH THE DIRECTOR IN MATTERS OF LAW OR FACT INVOLVED IN THE INTERPRETATION OR APPLICATION OF THE ACT, BUT WILL NOT INTERFERE WITH THE RIGHT OF THE COMPTROLLER GENERAL TO DISALLOW EXPENDITURES BY DISBURSING OFFICERS NOT IN CONFORMITY WITH INSTRUCTIONS OF THE DIRECTOR. IT WILL ALSO PROHIBIT SUITS AGAINST THE GOVERNMENT UNDER SUCH ACT EXCEPT AS SUCH SUITS ARE NOW ALLOWABLE IN CONNECTION WITH COMPENSATION PAYABLE UNDER THE WORLD WAR VETERANS' ACT, 1924, AS AMENDED.'

IN THIS CONNECTION YOUR ATTENTION IS ALSO INVITED TO THE DECISION OF THE SUPREME COURT OF THE UNITED STATES IN THE CASE OF UNITED STATES VERSUS FLORENCE E. WILLIAMS (NO. 104, OCTOBER TERM, 1928), WHEREIN IT WAS HELD THAT UNDER THE PROVISIONS OF THE WORLD WAR ADJUSTED COMPENSATION ACT, ESPECIALLY SECTION 310 THEREOF, THE EXCLUSIVE AUTHORITY IS VESTED IN THE DIRECTOR OF THE UNITED STATES VETERANS' BUREAU TO ENTERTAIN AND PASS UPON ALL CLAIMS FOR PAYMENT OF ADJUSTED SERVICE CERTIFICATES.

YOU ARE, NO DOUBT, AWARE OF THE FACT THAT THE PRECEDENTS OF THIS BUREAU, WHICH I REGARD AS CORRECT, ARE TO THE EFFECT THAT THE WILL OF A VETERAN DOES NOT IN ANY WAY AFFECT THE DESIGNATION OF BENEFICIARY UNDER HIS ADJUSTED SERVICE CERTIFICATE AND THAT, THEREFORE, YOUR DECISION OF NOVEMBER 9, 1929, SUPRA, IS IN CONFLICT THEREWITH.

APPARENTLY YOUR LETTER WAS INTENDED TO SHOW BY LEGISLATIVE HISTORY OF THAT PORTION OF THE AMENDATORY ACT DATED JULY 3, 1926, 44 STAT. 828,WHICH ADDED TO THE WORLD WAR ADJUSTED COMPENSATION ACT, SECTION 310, ENTITLED "FINALITY OF DECISIONS" QUOTED ABOVE, THAT THERE IS NO JURISDICTION IN THIS OFFICE TO DETERMINE IN THE AUDIT THE LEGALITY OF PROPOSED PAYMENTS UNDER THE WORLD WAR ADJUSTED COMPENSATION ACT WHICH HAVE BEEN ADMINISTRATIVELY APPROVED FOR PAYMENT IN ACCORDANCE WITH THE FINAL DECISION OF THE DIRECTOR.

THE REPORT DATED MARCH 13, 1926 (SEE PP. 8284, 8285, CONGRESSIONAL RECORD, 69TH CONG. 1ST SESS.), QUOTED AS THE BASIS OF YOUR VIEWS, WAS SUBMITTED TO THE HOUSE OF REPRESENTATIVES BY THE COMMITTEE ON WAYS AND MEANS ON BILL H.R. 10277 IN ITS ORIGINAL TERMS AS INTRODUCED INTO AND PASSED BY THE HOUSE BEFORE THE SENATE FINANCE COMMITTEE HAD CONSIDERED AND PASSED THEREON, AND ACCORDINGLY REFERRED ONLY TO THE TERMS OF SECTION 310 OF THE BILL AS PROPOSED BY THE HOUSE, WHICH WAS AS FOLLOWS:

THE DECISIONS OF THE SECRETARY OF WAR, THE SECRETARY OF THE NAVY, AND THE DIRECTOR, ON ALL MATTERS WITHIN THEIR RESPECTIVE JURISDICTIONS UNDER THE PROVISIONS OF THIS ACT (EXCEPT THE DUTIES VESTED IN THEM BY TITLE VII) SHALL BE FINAL AND CONCLUSIVE. NOTWITHSTANDING THE PROVISIONS OF SECTION 236 OF THE REVISED STATUTES AS AMENDED, THE COMPTROLLER GENERAL OF THE UNITED STATES IS HEREBY AUTHORIZED AND DIRECTED TO ALLOW CREDIT IN THE ACCOUNTS OF THE DISBURSING OFFICERS OF THE UNITED STATES VETERANS' BUREAU FOR ALL PAYMENTS AUTHORIZED BY THE DIRECTOR, HERETOFORE OR HEREAFTER MADE FROM MONEYS APPROPRIATED FOR CARRYING OUT THE PROVISIONS OF THIS ACT, EXCEPT PAYMENTS MADE UNDER AUTHORITY OF SECTION 701, PAYMENTS UNDER WHICH SECTION SHALL BE CONTINUED TO BE SETTLED WITHOUT REGARD TO THE PROVISIONS OF THIS SECTION.

THE SENATE APPROVED ONLY THE FIRST SENTENCE OF THE HOUSE BILL AS ABOVE QUOTED AND SPECIFICALLY DISAPPROVED THE REMAINDER WHEREIN REFERENCE WAS MADE TO THE COMPTROLLER GENERAL OF THE UNITED STATES. SEE SENATE REPORT NO. 1188, FIRST SESSION, SIXTY-NINTH CONGRESS, DATED JULY 3, 1926, PAGES 12913 AND 12914, OF THE CONGRESSIONAL RECORD, WHEREIN IT IS STATED AS FOLLOWS:

THE COMMITTEE ON FINANCE, TO WHOM WAS REFERRED THE BILL (H.R. 10277) TO AMEND THE WORLD WAR ADJUSTED COMPENSATION ACT, HAVING HAD THE SAME UNDER CONSIDERATION, REPORT IT BACK TO THE SENATE AND RECOMMEND THAT THE BILL DO PASS WITH THE FOLLOWING AMENDMENTS:

ON PAGE 6, LINE 13, AFTER PERIOD AND BEGINNING WITH THE WORD "NOTWITHSTANDING," STRIKE OUT BALANCE OF SECTION DOWN TO AND INCLUDING THE WORD "SECTION" IN LINE 23.

IN OFFERING THIS AND OTHER AMENDMENTS SENATOR SMOOT STATED AS FOLLOWS (P. 12913):

THE AMENDMENTS I HAVE OFFERED HAVE BEEN APPROVED NOT ONLY BY THE VETERANS' BUREAU, BUT THE AMERICAN LEGION ATTORNEYS AND REPRESENTATIVES AS WELL.

AFTER STRIKING OUT LINES 13 TO 23 OF THE HOUSE BILL AS DIRECTED, THE LANGUAGE AS APPROVED BY THE SENATE IS IDENTICAL WITH THAT APPEARING IN THE FINAL BILL ADOPTED BY THE HOUSE AND THE SENATE JULY 3, 1926, AND WHICH NOW APPEARS AS A PART OF THE CONTROLLING STATUTE. IN THE SENATE REPORT ON THE BILL AS AMENDED AND FINALLY ADOPTED, THE PURPOSE OF SECTION 310 IS STATED TO BE AS FOLLOWS (P. 12914):

SECTION 4 HAS FOR ITS PURPOSE THE CONFERRING ON THE SECRETARY OF WAR, THE SECRETARY OF THE NAVY, AND THE DIRECTOR OF THE VETERANS' BUREAU OF FINAL AND CONCLUSIVE AUTHORITY IN ALL MATTERS ARISING UNDER THEIR RESPECTIVE JURISDICTIONS. THIS IS FOR THE PURPOSE OF PROHIBITING SUITSIN CONNECTION WITH THE ADJUSTED COMPENSATION ACT BECAUSE OF DIFFERENCES OF OPINION BETWEEN THE SECRETARY OF WAR, THE SECRETARY OF THE NAVY, OR THE DIRECTOR OF THE VETERANS' BUREAU AND APPLICANTS.

YOU WILL NOTE THAT THE JURISDICTION OR AUTHORITY OF THE ACCOUNTING OFFICERS OF THE UNITED STATES IS NOT QUESTIONED OR REFERRED TO IN ANY WAY.

IT IS BELIEVED THAT WITH THESE ADDITIONAL FACTS BEFORE YOU, SETTING FORTH MORE OF THE LEGISLATIVE HISTORY OF THE SECTION IN QUESTION, YOU WILL AGREE THAT THE FINAL ACTION OF THE CONGRESS AS EXPRESSED IN THE STATUTE WAS NOT FOR THE PURPOSE OF LIMITING THE ACTION OF THIS OFFICE IN THE AUDIT. THREE OFFICIALS ARE NAMED IN THE STATUTE, TO WIT, THE SECRETARY OF WAR, THE SECRETARY OF THE NAVY, AND THE DIRECTOR OF THE VETERANS' BUREAU. THEIR DECISIONS ARE MADE FINAL AND CONCLUSIVE ON "ALL MATTERS WITHIN THEIR RESPECTIVE JURISDICTIONS UNDER THE PROVISIONS OF THIS ACT.' BECAUSE OF THE GENERAL SUBJECT MATTER OF THE STATUTE, DEALING AS IT DOES WITH ADJUSTED PAY FOR MILITARY AND NAVAL SERVICE, THE PAYMENT TO BE MADE UNDER CERTIFICATES ISSUED BY THE VETERANS' BUREAU, QUESTIONS WITH RESPECT TO WHICH OFTENTIMES ARE INTERWOVEN INVOLVING PROCEDURE AND PRECEDENT OF THE THREE DEPARTMENTS OF THE GOVERNMENT, THE FIRST AND IMMEDIATE EFFECT OF THE STATUTE MAY REASONABLY BE CONSIDERED AS INTENDING THE DECISION OF EACH OF THE NAMED OFFICERS TO BE FINAL AND CONCLUSIVE ADMINISTRATIVELY, BUT IT DOES NOT NECESSARILY EXCLUDE THE FIXED AND PERMANENT JURISDICTION AND DUTY OF THE ACCOUNTING OFFICERS TO HAVE PROPER AND LAWFUL ACCOUNTING OF EXPENDITURES OF THE PUBLIC MONEYS.

IN YOUR SUBMISSION YOU MENTION ALSO THE DECISION OF THE SUPREME COURT OF THE UNITED STATES IN THE CASE OF UNITED STATES V. WILLIAMS, 278 U.S. 255, 257, AS AFFECTING THE JURISDICTION OF THIS OFFICE IN THE AUDIT. IN SAID DECISION APPEARS THE FOLLOWING:

* * * IT IS EVIDENT THAT WHEN A CERTIFICATE IS PRESENTED TO THE DIRECTOR BY ONE CLAIMING TO BE THE BENEFICIARY THAT OFFICER MUST, AS A NECESSARY PREREQUISITE TO THE PAYMENT, ASCERTAIN AND DETERMINE THAT THE VETERAN IS DEAD, THAT THE PERSON CLAIMING PAYMENT IS IN FACT THE BENEFICIARY, AND ANY OTHER MATTER OF FACT OR LAW WHICH MAY AFFECT THE RIGHT OF THE CLAIMANT IN ANY GIVEN CASE. WE MAY ASSUME THAT THE DIRECTOR PERFORMED THAT DUTY HERE. THE RECORD DOES NOT DISCLOSE THE BASIS FOR HIS ACTION; BUT WHATEVER IT MAY HAVE BEEN, HIS DECISION IS FINAL, AT LEAST UNLESS IT BE WHOLLY WITHOUT EVIDENTIAL SUPPORT OR WHOLLY DEPENDENT UPON A QUESTION OF LAW OR CLEARLY ARBITRARY OR CAPRICIOUS. SILBERSCHEIN V. UNITED STATES, 266 U.S. 221, 255, AND CASES THERE CITED.

YOUR ATTENTION IS INVITED TO DECISION OF THIS OFFICE DATED MAY 4, 1929 8 COMP. GEN. 585, 586, WHEREIN THE COURT DECISION, SUPRA, WAS CONSIDERED AND GIVEN EFFECT IN A CASE ARISING UNDER THE STATUTE INVOLVING QUESTIONS OF LAW WHICH YOU HAD SUBMITTED TO THIS OFFICE FOR DECISION. THE SUPREME COURT WAS CONCERNED PRIMARILY WITH THE JURISDICTION OF THE UNITED STATES COURTS TO REVIEW THE ACTION OF THE DIRECTOR OF THE VETERANS' BUREAU IN REFUSING TO MAKE A PAYMENT UNDER THE WORLD WAR ADJUSTED COMPENSATION ACT. THERE WAS NOT BEFORE THE COURT ANY QUESTION INVOLVING THE JURISDICTION OR AUTHORITY OF THE ACCOUNTING OFFICERS TO DETERMINE IN THE AUDIT OF ACCOUNTS THE LEGALITY OF EXPENDITURES FROM APPROPRIATED FUNDS. YOU WILL NOTE THAT THE DECISION EXPRESSLY EXCLUDES FROM THE PRINCIPLE ANNOUNCED AS TO THE FINALITY OF THE DECISIONS OF THE DIRECTOR, MATTERS "WHOLLY DEPENDENT UPON A QUESTION OF LAW.' IT IS THE VIEW OF THIS OFFICE THAT AT THE LEAST THE INSTANT MATTER FALLS WITHIN THIS EXCEPTION AND THEREFORE MAY BE QUESTIONED IN THE AUDIT OF ACCOUNTS.

IT MAY BE NOTED, ALSO, THAT NO QUESTION HERETOFORE HAS BEEN RAISED AS TO THE JURISDICTION OF THIS OFFICE IN THESE CASES SUBSEQUENT TO THE AMENDATORY ACT OF JULY 3, 1926, AND, ON THE CONTRARY, YOU HAVE SPECIFICALLY SUBMITTED FOR DECISION VARIOUS QUESTIONS OF LAW UNDER THE STATUTE. SEE 6 COMP. GEN. 546; ID. 579; ID. 599; 7 ID. 98; ID. 148; ID. 225; ID. 250; ID. 253; ID. 484; 8 ID. 31; ID. 172; ID. 197; ID. 585, AND 9 ID. 58. VARIOUS QUESTIONS HAVE BEEN RAISED, ALSO, BY THIS OFFICE IN THE PREAUDIT, DECISIONS THEREON BEING ADDRESSED TO YOU, WITH NO RECORD OF ANY OBJECTION FROM YOU TO THE JURISDICTION OR PROCEDURE. SEE 7 COMP. GEN. 448; 8 ID. 8, AND 9 ID. 149, AND A NUMBER OF MANUSCRIPT DECISIONS.

THE DECISION OF NOVEMBER 9, 1929, 9 COMP. GEN. 195, TO WHICH YOU NOW APPEAR TO TAKE EXCEPTION, HELD AS FOLLOWS (QUOTING FROM THE SYLLABUS):

A DIRECTION IN A LAST WILL AND TESTAMENT OF A WORLD WAR VETERAN NOT "MAILED TO THE UNITED STATES VETERANS' BUREAU DURING THE LIFETIME OF THE VETERAN" MAY NOT BE RECOGNIZED AS A LAWFUL CHANGE OF BENEFICIARY UNDER THE TERMS OF SECTION 501 OF THE WORLD WAR ADJUSTED COMPENSATION ACT OF MAY 19, 1924, 43 STAT. 125, SO AS TO AUTHORIZE PAYMENT OF THE AMOUNT OF THE ADJUSTED SERVICE CERTIFICATE TO THE PERSON OR PERSONS NAMED IN THE LAST WILL AND TESTAMENT, BUT SUCH ACTION SHOULD BE CONSIDERED AS CANCELING THE FIRST DESIGNATION AND PAYMENT UNDER THE CERTIFICATE SHOULD BE MADE TO THE ESTATE OF THE VETERAN AS THOUGH NO BENEFICIARY HAD BEEN DESIGNATED.

THIS IS BUT AN APPLICATION OF THE PRINCIPLE OR RULE ANNOUNCED IN THE DECISION OF THIS OFFICE DATED MAY 18, 1927, 6 COMP. GEN. 599, WHICH WAS RENDERED ON THE BASIS OF YOUR SUBMISSION OF FEBRUARY 19, 1927, HOLDING AS FOLLOWS:

WHEN A VETERAN MAKES A PROPER DESIGNATION OF A BENEFICIARY UNDER AN ADJUSTED SERVICE CERTIFICATE AND LATER TWICE ATTEMPTS TO CHANGE THE BENEFICIARY BUT FAILS BECAUSE THE ATTEMPTED CHANGES WERE NOT IN ACCORDANCE WITH LAW AND REGULATIONS, SUCH ACTION SHOULD BE CONSIDERED AS CANCELING THE FIRST DESIGNATION, AND PAYMENTS UNDER THE CERTIFICATE SHOULD BE MADE TO THE ESTATE OF THE VETERAN AS THOUGH NO BENEFICIARY HAD BEEN DESIGNATED. NOT ONLY WAS THIS DECISION IN THE CORUDLE CASE ACCEPTED BY THE BUREAU, BUT THE GENERAL PRINCIPLE ENUNCIATED THEREIN WAS EXTENDED AND APPLIED BY THE BUREAU TO A VARIETY OF CASES WHICH WERE REGULARLY SUBMITTED TO THIS OFFICE FOR PREAUDIT. SEE PARTICULARLY THE CASES OF CARL A. BURGESON, A-2117102; PETER BERQUIST, A-3108206, AND WILLIAM H. BUTLER, A- 3979032. IN THE PREAUDIT OF CASES SUBMITTED BY THE BUREAU INVOLVING THE EFFECT OF A LAST WILL AND TESTAMENT, THE SAME PRINCIPLE AS ANNOUNCED IN THE CORUDLE CASE WAS FOLLOWED IN THE ADMINISTRATIVE APPROVAL OF VOUCHERS UNTIL RECENTLY, WHEN THE BUREAU BEGAN SUBMITTING CASES INVOLVING WILLS IN SOME OF WHICH EFFECT WAS GIVEN TO THE WILL AS CANCELING THE FORMER DESIGNATION OF BENEFICIARY AND PAYMENT TO THE VETERAN'S ESTATE WAS PROPOSED IN ACCORDANCE WITH THE PRINCIPLE ANNOUNCED BY THIS OFFICE, AND IN OTHERS THE WILL WAS IGNORED AND PAYMENT PROPOSED TO THE DESIGNATED BENEFICIARY OF RECORD. IT WAS FOR THE PURPOSE OF ESTABLISHING A UNIFORM PROCEDURE FOR THE GUIDANCE OF THE BUREAU IN THE DISPOSITION OF THESE CASES INVOLVING WILLS THAT A DECISION WAS RENDERED TO YOU IN THE CASE OF WILLIE WILLIS TO WHICH EXCEPTION HAS NOW BEEN MADE.

IT IS INCONCEIVABLE TO THIS OFFICE THAT ANY STATUTE, UNLESS SO CLEARLY EXPRESSED AS TO LEAVE NO ROOM FOR REASONABLE DOUBT, SHOULD BE SO CONSTRUED AS TO ENTIRELY DISREGARD THE INTENT OF A VETERAN TO DISPOSE, UPON HIS DEATH, OF SUCH A MONETARY BENEFIT AS THIS ADJUSTED COMPENSATION. CHANGES IN THE RELATIONSHIPS OF LIFE ARE SO FREQUENT AND SO LIKELY TO CREATE A SITUATION WHEREBY THE PERSON FIRST DESIGNATED BECOMES UNSUITED AS THE RECIPIENT OF SUCH BENEFITS, THAT TO ENTIRELY DISREGARD A CLEARLY EXPRESSED INTENT TO RELIEVE THIS SITUATION WOULD BE TO DEFEAT THE PURPOSE AND INTENT OF THE STATUTE.

WHILE IT IS RECOGNIZED UNDER THE WORLD WAR VETERANS' ACT THAT WAR RISK INSURANCE MAY BE DEVISED AND IT IS THE GENERALLY RECOGNIZED RULE THAT A BENEFICIARY OF COMMERCIAL LIFE INSURANCE MAY BE CHANGED BY THE LAST WILL AND TESTAMENT OF THE INSURED, THERE CAN BE NO DOUBT THAT THE WORLD WAR ADJUSTED COMPENSATION ACT VESTS IN THE DIRECTOR THE AUTHORITY TO PRESCRIBE SUCH REGULATIONS AS TO ELIMINATE A LAST WILL AND TESTAMENT AS A MEANS OF COMPLETELY EFFECTING A CHANGE OF BENEFICIARY UNDER AN ADJUSTED SERVICE CERTIFICATE, BUT THIS OFFICE IS UNABLE TO AGREE THAT THE TERMS OF THE CONTROLLING STATUTE ARE SUCH AS TO NECESSITATE DISREGARDING ENTIRELY THE ACTION OF THE VETERAN IN THIS AND SIMILAR CASES SHOWING A CLEAR PURPOSE AND INTENT THAT THE ORIGINALLY DESIGNATED BENEFICIARY SHOULD NOT RECEIVE THE DEATH BENEFIT.

ACCORDINGLY, THE DECISION OF NOVEMBER 9, 1929, IN THE CASE OF WILLIE WILLIS MUST BE AND IS AFFIRMED.