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71. Same; lowest first-class rate.-Whenever by or under authority of law actual expenses for travel may be allowed to officers or employees of the United States, such allowances, in the case of travel ordered after the date of enactment of this Act, shall not exceed the lowest first-class rate by the transportation facility used in such travel. (Mar. 3, 1933, sec. 9, 47 Stat. 1516; 5 U. S. C., sec. 73b.)

72. Expenses for subsistence while traveling on duty.-On and after July first, nineteen hundred and fourteen, unless otherwise expressly provided by law, no officer or employee of the United States shall be allowed or paid any sum in excess of expenses actually incurred for subsistence while traveling on duty outside of the District of Columbia and away from his designated post of duty, nor any sum for such expenses actually incurred in excess of $5 per day; nor shall any allowance or reimbursement for subsistence be paid to any officer or employee in any branch of the public service of the United States in the District of Columbia unless absent from his designated post of duty outside of the District of Columbia, and then only for the period of time actually engaged in the discharge of official duties. (Apr. 6, 1914, sec. 1, 38 Stat. 318; 5 U. S. C., sec. 74.2)

73. Expenses for subsistence in field work or traveling on official business; per diem allowance; estimates of appropriations to state rates.-That the heads of executive departments and other Government establishments are authorized to prescribe per diem rates of allowance not exceeding $4 in lieu of subsistence to persons engaged in field work or traveling on official business outside of the District of Columbia and away from their designated posts of duty when not otherwise fixed by law. For the fiscal year nineteen hundred and sixteen and annually thereafter estimates of appropriations from which per diem allowances are to be paid shall specifically state the rates of such allowances. (Aug. 1, 1914, sec. 13, 38 Stat. 680; 5 U. S. C., sec. 75.)

74. Civilians employed in field service; quarters, heat, light, household equipment; subsistence and laundry service.-The head of an executive department or independent establishment, where, in his judgment, conditions of employment require it, may continue to furnish civilians employed in the field service with quarters, heat, light, household equipment, subsistence, and laundry service; and appropriations for the fiscal year 1929 and thereafter of the character heretofore used for such purposes are hereby made available therefor: Provided, That the reasonable value of such allowances shall be determined and considered as part of the compensation in fixing the salary rate of such civilians. (Mar. 5, 1928, sec. 3, 45 Stat. 193; 5 U. S. C., sec. 75a.)

75. Restrictions on payment of expenses of carriages or vehicles for personal or official use. No part of any money appropriated by this or any other Act shall be used for purchasing, maintaining, driving, or operating any carriage or vehicle (other than those for the use of the President of the United States, the heads of the Executive Departments, and the Secretary to the President, and other than those used for transportation of property belonging to or in the custody of the United States), for the personal or official use of any officer or employee of any of the Executive Departments or

2 See Subsistence Expense Act of 1926; 5 U. S. C., secs. 821-833.

other Government establishments at Washington, District of Columbia, unless the same shall be specifically authorized by law or provided for in terms by appropriation of money, and all such carriages and vehicles so procured and used for official purposes shall have conspicuously painted thereon at all times the full name of the Executive Department or other branch of the public service to which the same belong and in the service of which the same are used. (Mar. 18, 1904, sec. 3, 33 Stat. 142; Feb. 3, 1905, sec. 4, 33 Stat. 687; 5 U. S. C., sec. 77.)

76. Restrictions on payments for purchase or operation of passenger-carrying vehicles; requirements as to estimates for appropriations therefor.No appropriation made in this or any other Act shall be available for the purchase of any motor-propelled or horse-drawn passengercarrying vehicle for the service of any of the executive departments or other Government establishments, or any branch of the Government service, unless specific authority is given therefor, and after the close of the fiscal year nineteen hundred and fifteen there shall not be expended out of any appropriation made by Congress any sum for purchase, maintenance, repair, or operation of motor-propelled or horse-drawn passenger-carrying vehicles for any branch of the public service of the United States unless the same is specifically authorized by law, and in the estimates for the fiscal year nineteen hundred and sixteen and subsequent fiscal years there shall be submitted in detail estimates for such necessary appropriations as are intended to be used for purchase, maintenance, repair, or operation of all motor-propelled or horse-drawn passenger-carrying vehicles, specifying the sums required, the public purposes for which said vehicles are intended, and the officials or employees by whom the same are to be used. (July 16, 1914, sec. 5, 38 Stat. 508; 5 U. S. C., sec. 78.)

77. Same; field work of Department of Agriculture.-Nothing in the Act of July 16, 1914 (Thirty-eighth Stat. 508) [5 U. S. C., sec. 78], shall be construed to apply to the hire of motor-propelled and horsedrawn passenger-carrying vehicles and motor boats necessary in the field work of the Department of Agriculture, or to the maintenance, repair, or operation of vehicles so hired. (Aug. 11, 1916, 39 Stat. 491; 5 U. S. C., sec. 80.)

78. Prohibition on vehicle expenditures not applicable to authorized transfers. That the provisions of the Act of July 16, 1914 (Thirtyeighth Statutes, page 454) [5 U. S. C., sec. 78], prohibiting the expenditure of appropriations by any of the executive departments or other Government establishments for the maintenance, repair, or operation of motor-propelled or horse-drawn passenger-carrying vehicles in the absence of specific statutory authority, shall not apply to vehicles transferred, or hereafter to be transferred, by the Secre tary of War to the Department of Agriculture for the use of the Department under the provisions of this Act, or under the provisions of section 7 of the Act of February 28, 1919 [23 U. S. C., sec. 5]. (Mar. 15, 1920, sec. 6, 41 Stat. 431; 5 U. S. C., sec. 81.)

79. Officers in arrears. No money shall be paid to any person for his compensation who is in arrears to the United States, until he has accounted for and paid into the Treasury all sums for which he may be liable. In all cases where the pay or salary of any person is

withheld in pursuance of this section, the General Accounting Office, if required to do so by the party, his agent or attorney, shall report forthwith to the General Counsel for the Department of the Treasury the balance due; and the General Counsel shall, within sixty days thereafter, order suit to be commenced against such delinquent and his sureties. (R. S., sec. 1766; June 10, 1921, 42 Stat. 23; May 10, 1934, 48 Stat. 759; 5 U. S. C., sec. 82.)

80. Restrictions on paying fees or dues in societies.-No money appropriated by this or any other Act shall be expended for membership fees or dues of any officer or employee of the United States or of the District of Columbia in any society or association or for the expenses of attendance of any person at any meeting or convention of members of any society or association, unless such fees, dues, or expenses are authorized to be paid by specific appropriations for such purposes or are provided for in express terms in some general appropriation. (June 26, 1912, sec. 8, 37 Stat. 184; 5 U. S. C., sec. 83.)

81. Same; not to be deemed to prohibit certain payments.-That nothing contained in the Act making appropriations to provide for the expenses of the Government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and thirteen, and for other purposes, approved June twenty-sixth, nineteen hundred and twelve, shall be so construed as to prohibit the payment from the appropriations for the Department of Agriculture of expenses incidental to the delivery of lectures, the giving of instruction, or the acquiring of information at meetings by its employees on subjects relating to the work of the department authorized by law. (Act Mar. 4, 1913, 37 Stat. 854; 5 U. S. C., sec. 83.)

82. Annual or monthly compensation. Hereafter, where the compensation of any person in the service of the United States is annual or monthly the following rules for division of time and computation of pay for services rendered are hereby established: Annual compensation shall be divided into twelve equal installments, one of which shall be the pay for each calendar month; and in making payments for a fractional part of a month one-thirtieth of one of such installments, or of a monthly compensation, shall be the daily rate of pay. For the purpose of computing such compensation and for computing time for services rendered during a fractional part of a month in connection with annual or monthly compensation, each and every month shall be held to consist of thirty days, without regard to the actual number of days in any calendar month, thus excluding the thirty-first of any calendar month from the computation and treating February as if it actually had thirty days. Any person entering the service of the United States during a thirty-one day month and serving until the end thereof shall be entitled to pay for that month from the date of entry to the thirtieth day of said month, both days inclusive; and any person entering said service during the month of February and serving until the end thereof shall be entitled to one month's pay, less as many thirtieths thereof as there were days elapsed prior to date of entry: Provided, That for one day's unauthorized absence on the thirty-first day of any calendar month one day's pay shall be forfeited. (June 30, 1906, sec. 6, 34 Stat. 763; 5 U. S. C., sec. 84.)

83. Compensation for clerks or secretaries of retired officials.-That hereafter no allowance or compensation for clerks or secretaries of officials of the United States retired from active service shall be authorized. (July 1, 1898, sec. 1, 30 Stat. 644; 5 U. S. C., sec. 85.) 84. Holidays allowed per diem employees.-That the employees of the Navy Yard, Government Printing Office, Bureau of Printing and Engraving, and all other per diem employees of the Government on duty at Washington or elsewhere in the United States, shall be allowed the following holidays, to wit: The first day of January, the twenty-second day of February, the fourth day of July, the twenty-fifth day of December, and such days as may be designated by the President as days for national thanksgiving, and shall receive the same pay as on other days. (Jan. 6, 1885, 23 Stat. 516; 5 U. S. C., sec. 86.)

85. Same.—That all per diem employees of the Government, on duty at Washington or elsewhere in the United States, shall be allowed the day of each year which is celebrated as "Memorial " or "Decoration Day" and the fourth of July of each year as holiday and shall receive the same pay as on other days. (Feb. 23, 1887, 24 Stat. 644; 5 U. S. C., sec. 86.)

86. Same; Labor Day.-The first Monday of September in each year, being the day celebrated and known as "Labor's Holiday ", is made a legal public holiday, to all intents and purposes, in the same manner as Christmas, the 1st day of January, the 22d day of February, the 30th day of May, and the 4th day of July are now made by law public holidays. (June 28, 1894, 28 Stat. 96; 5 U. S. C., sec. 87.) 87. Removal of office. Whenever any public office is removed by reason of sickness which may prevail in the town or city where it is located, a particular account of the cost of such removal shall be laid before Congress. (R. S., sec. 1776; 5 U. S. C., sec. 88.)

88. Evidence furnished by departments in suits in Court of Claims.In all suits brought against the United States in the Court of Claims founded upon any contract, agreement, or transaction with any Department, or any Bureau, officer, or agent of a Department, or where the matter or thing on which the claim is based has been passed upon and decided by any Department, Bureau, or officer authorized to adjust it, the Attorney-General shall transmit to such Department, Bureau, or officer, a printed copy of the petition filed by the claimant, with a request that the Department, Bureau, or officer, shall furnish to the Attorney General all facts, circumstances, and evidence touching the claim in the possession or knowledge of the Department, Bureau, or officer. Such Department, Bureau, or officer shall, without delay, and within a reasonable time, furnish the Attorney General with a full statement, in writing, of all such facts, information, and proofs. The statement shall contain a reference to or description of all such official documents or papers, if any, as may furnish proof of facts referred to in it, or may be necessary and proper for the defense of the United States against the claim, mentioning the Department, office, or place where the same is kept or may be procured. If the claim has been passed upon and decided by the Department, Bureau, or officer, the statement shall succinctly state the reasons and principles upon which such decision was based. In all cases where such decision was founded

upon any act of Congress, or upon any section or clause of such act, the same shall be cited specifically; and if any previous interpretation or construction has been given to such act, section, or clause by the Department, Bureau, or officer, the same shall be set forth succinctly in the statement, and a copy of the opinion filed, if any, shall be annexed to it. Where any decision in the case has been based upon any regulation of a Department, or where such regulation has, in the opinion of the Department, Bureau, or officer transmitting such statement, any bearing upon the claim in suit, the same shall be distinctly quoted at length in the statement. But where more than one case, or a class of cases, is pending, the defense to which rests upon the same facts, circumstances, and proofs, the Department, Bureau, or officer shall only be required to certify and transmit one statement of the same, and such statement shall be held to apply to all such cases, as if made out, certified, and transmitted in each case respectively. (R. S., sec. 188; 5 U. S. C., sec. 91.)

89. Taking oaths or acknowledgments.-In all cases in which, under the laws of the United States, oaths or acknowledgments may now be taken or made before any justice of the peace of any State or Territory, or in the District of Columbia, they may hereafter be also taken or made by or before any notary public duly appointed in any State, District, or Territory, or any of the commissioners of the circuit courts, and, when certified under the hand and official seal of such notary or commissioner, shall have the same force and effect as if taken or made by or before such justice of the peace. (R. S., sec. 1778; 5 U. S. C., sec. 92.)

90. Oaths required by United States; administration by notaries public and other State officers.-That in all cases in which, under the laws of the United States, oaths are authorized or required to be administered, they may be administered by notaries public duly appointed in any State, District, or Territory of the United States, by clerks and prothonotaries of courts of record of any such State, District, or Territory, by the deputies of such clerks and prothonotaries, and by all magistrates authorized by the laws of or pertaining to any such State, District, or Territory to administer oaths. (July 3, 1926, 44 Stat. 830; 5 U. S. C., sec. 92a.)

91. Oaths to witnesses.-Any officer or clerk of any of the departments lawfully detailed to investigate frauds on, or attempts to defraud, the Government, or any irregularity or misconduct of any officer or agent of the United States, and any officer of the Army, Navy, Marine Corps, or Coast Guard, detailed to conduct an investigation, and the recorder, and if there be none the presiding officer, of any military, naval, or Coast Guard board appointed for such purpose, shall have authority to administer an oath to any witness attending to testify or depose in the course of such investigation. (R. S., sec. 183; Mar. 2, 1901, sec. 3, 31 Stat. 951; Feb. 13, 1911, 36 Stat. 898; Jan. 28, 1915, 38 Stat. 800; 5 U. S. C., sec. 93.)

92. Subpœnas for witnesses.-Any head of a Department or Bureau in which a claim against the United States is properly pending may apply to any judge or clerk of any court of the United States, in any State, District, or Territory, to issue a subpoena for a witness being within the jurisdiction of such court, to appear at a time and place in the subpoena stated, before any officer authorized to take deposi

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