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B-7659, JANUARY 8, 1940, 19 COMP. GEN. 625

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Highlights

" ARE NOT AVAILABLE FOR PAYMENT FOR CANADIAN EXCISE TAX STAMPS. WHETHER THE ACCOUNTS ARE IN BANKS WHICH MAY OR MAY NOT HAVE BEEN DESIGNATED BY THE SECRETARY OF THE TREASURY AS LIMITED GOVERNMENT DEPOSITARIES. 1940: I HAVE YOUR LETTER OF DECEMBER 15. AS FOLLOWS: REFERENCE IS MADE TO DECISION 11 COMP. IF SUCH LAWS ARE SUSCEPTIBLE OF THE CONSTRUCTION THAT THE TAX SHOULD BE BORNE BY THE PAYEE NEGOTIATING THE CHECK. THERE IS NO AUTHORITY FOR THE PAYMENT OF THE TAX BY DISBURSING OFFICERS OF THE UNITED STATES FROM PUBLIC FUNDS. WHERE THE CHECKS ARE DRAWN IN FAVOR OF FOREIGN SERVICE OFFICERS FOR OFFICIAL EXPENDITURES. THERE IS ENCLOSED FOR YOUR EXAMINATION A COPY OF THE SPECIAL WAR REVENUE ACT OF THE CANADIAN GOVERNMENT WITH AMENDMENTS TO DATE.

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