the forfeiture of the part of the pay, as specified, for each month.' This paragraph also prescribes the rule for determining the date when the forfeiture will begin to run. Paragraph 132, Army Regulations, provides that an enlisted man who absents himself from his post or company without authority will forfeit all pay and allowances thereafter accruing until the date of his return to military control.

"It is evident that a court-martial sentence forfeiting, say two-thirds of a soldier's pay for one month is not equivalent to the forfeiture of two-thirds of one month's pay. The forfeiture is not of a definitely ascertained amount of money, but is for a definite period of time and ceases at the expiration of that period, and, in the opinion of this office, it takes away from the soldier only the designated fractional part of the whole amount of pay to which he would otherwise have been entitled for the particular month. In example (1), therefore, where the forfeiture commenced on October 1st, it ceased at the end of December, and only two-thirds of the pay which the soldier earned during each of those months was forfeited.

"As to example (2), the forfeiture did not commence until the stoppage of $5 standing against the soldier had been satisfied, as provided in Army Regulations 13702, and the amount of this stoppage had to accrue after November 10th. At the rate of pay of $30 per month the stoppage was satisfied on November 15th and the forfeiture commenced from and including the 16th. Therefore, for November the amount properly collectible was two-thirds of $15, or $10.

"As to example (3), the court-martial sentence does not operate upon that part of the soldier's pay which is compulsorily withheld as an allotment. As to the Liberty Loan allotment and the insurance premium, it is the view of this office that these should be regarded as Government obligations within the meaning of the provision of paragraph 1370, A. R., directing that 'when stoppages of the nature specified in sections 1, and 2 of paragraph 1370 stand against the soldier, the forfeitures will not begin until such stoppages have been satisfied.' Therefore, deducting one-half of the soldier's pay for November as his compulsory allotment leaves $15 as his monthly rate to which the court-martial sentence may apply, and from this must be deducted the amounts due as Liberty Loan allotment and insurance premium, aggregating $8.25, which will leave a balance of only $6.75 to which the court-martial sentence will apply. Two-thirds of this sum is $4.50. This will not be a literal satisfaction of the court-martial sentence, inasmuch as the sentence would not begin to run against the November pay until the 17th of November, but it is not apparent how the sentence could be given operation over into the succeeding month for the reason that the same class of deductions will intervene."

Paragraphs 1370 and 13702, Army Regulations, are as follows: "1370. Authorized stoppages will be entered on the payrolls and deducted at times of payment in the following order:

"1. Reimbursements to the United States.

"2. Reimbursements to individuals, as the quartermaster or post exchange, for instance.

"3. Forfeitures for desertion and fines. * * * Notwithstanding a sentence contemplates payment of a stated sum to a soldier upon his

release from confinement, it can not be made unless there is a sufficient balance to his credit after all authorized stoppages are deducted. "1370. A sentence imposing forfeiture of a part of pay for a month or number of months means the forfeiture each month for the specified number of months of the specified part of that portion of pay which is not required to be allotted to dependent relatives of class A under the provisions of article II of the act approved October 6, 1917 [40 Stat. 402], commonly known as the war risk insurance act (C. A. R. No. 67, Jan. 31, 1918). If the sentence does not indicate any particular date when the forfeiture shall commence, it will begin with the date from which pay has accrued since last payment; except that when stoppages of the nature specified in sections 1 and 2 of paragraph 1370 stand against the soldier, the forfeiture will not begin until such stoppages have been satisfied. The rate of soldier's pay during the period over which the forfeiture is actually applied will govern the rate of the forfeiture."

The views of the Judge Advocate General upon the question presented are in harmony with the views of this office. From the laws and regulations now in force are formulated the following rules relating to the adjustment of accounts of soldiers where forfeitures of pay per sentences of courts-martial of the description given arise:

1. A forfeiture of a fractional part of a soldier's pay per month does not apply to a period of time during which the soldier was absent without leave or otherwise in a no-pay status.

2. The period of a soldier's absence without leave is from the date of his leaving without authority to the date of his return to military control; the day of leaving being a day of absence and the day of return a day of duty, without regard to hours. 14 Comp. Dec. 29.

3. No pay accrues in the period of absence without leave; and where no pay accrues there is no pay to forfeit.

4. Where, as in the cases cited, the sentence does not indicate any particular date when the forfeiture shall begin, it will begin with the date from which pay has accrued since last payment.

5. The rate of soldier's pay during the period over which the forfeiture is actually applied will govern the rate of the forfeiture.

6. Forfeiture of a part of the pay for one month or a number of months signifies the forfeiture of the part of the pay, as specified, for each month. Forfeiture of "two-thirds of his pay for one month" is not equivalent to forfeiture of two-thirds of one month's pay. The forfeiture in such case is for a definite period of time, one month, and ceases at the expiration of that period even if the soldier was in a pay status only a part of that period.

7. The monthly compulsory allotments of pay class A under the provisions of sections 200 to 210 of the act of October 6, 1917 (40 Ŝtat. 402 to 405), the allotments under class B. of said law (NOTE.-The J. A. G. has requested the Comptroller to reconsider this statement. with reference to class B allotments), the Liberty Loan allotments, and the premiums on war-risk insurance are not disturbed or affected by such sentences of courts-martial imposing a forfeiture of pay.

In each of the three cases cited the soldier was serving as a private in his first enlistment period. Assuming that the rate of the month

ly pay of each under the provisions of section 10 of the Act of May 18, 1917 (40 Stat. 82), was $30, the accounts, in order to make clear this decision, are here stated as follows:

Example (1). Private A, last paid to September 30, 1917, was a. w. o. 1. 20 days as follows: October 5 to 14, inclusive, 10 days; November 11 to 15, inclusive, 5 days; and December 24 to 28, inclusive, 5 days.

Pay from Oct. 1 to Dec. 31, 1917, less 20 days a. w. a. l., 210/30 months at $30

Forfeited per sentence C. M. % of $70..

Balance payable to soldier..

.$70.00

46.67

$23.33

Example (2). Private M, last paid to Oct. 31, 1917, was a. w. o. 1. Nov. 1 to 10, inclusive, 10 days.

Pay from Nov. 1 to 30, 1917, less 10 days a. w. o. 1. 20/30 months at $30..$20.00 Deduct amount due U. S. for transportation.

5.00

$15.00

Forfeited per sentence C. M. % of $15......

10.00

.$ 5.00

Balance payable to soldier.....

Example (3). Private N, last paid to Oct. 31, 1917. No absence without leave.

Compulsory allotment for dependent relative, 1⁄2 of $30..

3.25 15.00

23.25

$ 6.75

Forfeiture per sentence C. M. % of $6.75..

Balance payable to soldier....

4.50

.$ 2.25

(B)

(Decision of the Comptroller of the Treasury, May 18, 1918.)

The Honorable the Secretary of War.

Sir: I have from the Adjutant General of the Army a letter, presumably by your direction, dated May 6, 1918, as follows:

"There is transmitted herewith a communication from the Judge Advocate General of the Army, dated May 1, 1918 (243.61 A. G. O.), relative to the effect of court-martial sentences upon soldiers' allotments, etc. Consideration of paragraphs 2 and 3 in particular is requested."

The inclosed communication from the Judge Advocate General is worded in part as follows:

"1. Attention is invited to the accompanying copy of the Comptroller's decision of April 23, 1918, upon certain questions submitted by the Quartermaster General with reference to court-martial fines, and especially to paragraph 7, page 5, reading as follows:

""The monthly compulsory allotments of pay class A under the provisions of sections 200 to 210 of the Act of October 6, 1917 (40 Stat.

402 to 405), the allotments under class B of said law, the Liberty Loan allotments, and the premiums on war-risk insurance are not disturbed or affected by such sentences of courts-martial imposing a forfeiture of pay.' * * *

"2. As this office views it, that part of the Comptroller's decision under discussion is not in accordance with the provisions of Army Regulations, nor does it seem to be in keeping with sound administrative policy. It is, therefore, recommended that the Comptroller be requested to give further consideration to this phase of his decision with a view to its modification.

"3. It is also recommended that inquiry be made of the Comptroller as to whether it will meet with his approval for the War Department to publish his decision as effective from the date upon which it shall be received at the various Army stations and posts, in order that there may be no confusion with respect to past transactions."

By the terms of section 7 of the Act of March 3, 1851 (section 4818, Revised Statutes [Comp. St. 1916, § 9220]), "all stoppages or fines adjudged against soldiers by sentence of courts-martial, over and above any amount that may be due for the reimbursement of Government or of individuals" are set apart and appropriated as a fund for the support of the Soldiers' Home; and under the provisions of section 8 of the Act of March 3, 1883 (22 Stat. 565 [Comp. St. 1916, § 9222]), said fund shall be deposited in the Treasury of the United States to the credit of the Soldiers' Home, "as a permanent fund."

Paragraph 1363, Army Regulations, 1863, is as follows:

"1363. Authorized stoppages to reimburse the United States, as for loss or damage to arms, equipments, or other public property; for extra issues of clothing; for the expense of apprehending deserters, or to reimburse individuals (as the paymaster, laundress, etc.); forfeitures for desertion, and fines by sentence of court-martial, will be entered on the roll and paid in the order stated."

This is one of the regulations recognized and continued in force by section 37 of the Act of July 28, 1866 (14 Stat. 338).

The persons included in the term "individuals" as used in the act of 1851 and section 4818 are not described in any law, but in the settlement of claims of soldiers for pay and allowances the term has been held to include disbursing officers of the Army, laundresses, laundrymen, sutlers under the old laws, company tailors, post exchange, etc., and the persons for whom reparation is provided in the 89th and 105th Articles of War established by Act of August 29, 1916 (39 Stat. 664, 667 [Comp. St. 1916, § 2308a]). The stoppages in favor of individuals follow those in favor of the Government and precede the forfeitures of pay imposed by sentence of courts-martial.

An Army Regulation can not have the effect of depriving the accounting officers of the Treasury of the jurisdiction conferred upon them by the statutes, namely; the right and duty of examining, and passing upon the legality of expenditures. The Judge Advocate General uses the term "court-martial fines." All the questions submitted relate to forfeitures, per sentences of courts-martial, of a fractional part of a soldier's pay per month for a period of one, two, or three months. The phrase "a sentence imposing forfeiture of a part of pay

for a month or number of months," as used in paragraph 13701⁄2 of the Army Regulations, must not be confused with a sentence imposing a fine of a specific sum of money.

In paragraph 1370% the Secretary of War has very clearly and correctly stated that

"A sentence imposing forfeiture of a part of pay for a month or number of months means the forfeiture each month for the specified number of months of the specified part of that portion of pay which is not required to be allotted to dependent relatives of class A under the provisions of article II of the act approved October 6, 1917, commonly known as the war risk insurance act."

I know of no provision of law, or regulation in entire harmony with the most recent legislation, under which a sentence imposing a forfeiture such as above described can operate against the monthly allotments of pay under classes A and B, sections 200 to 210 of the Act of October 6, 1917 (40 Stat. 402 to 405), or against the Liberty Loan allotments and the premiums on war risk insurance, and after a careful consideration of all the laws enacted since April 6, 1917, the decision of April 23, 1918 (24 Comp. Dec. 621), to the effect that such items. are not disturbed or affected by the courts-martial sentences described in said decision will take effect June 1, 1918.

32. FORFEITURE OF PAY BY DESERTER

Pay and Allowances III C 1, 2-Descrtion XIV.

4th Ind.

War Department, J. A. G. O., April 25, 1918.-To the Adjutant General.

1. The Adjutant General refers to the provisions of Army Regulations relating to the pay of soldiers charged with desertion, and desires to be advised "when a deserter starts to receive his pay and allowance-i. e., whether from the date of his return to military control, or from the date of his return to a duty status."

2. In paragraph 129, A. R., it is declared with reference to persons charged with desertion that "while awaiting trial they will receive no pay.' In paragraph 130, it is provided that a soldier in desertion or absent without leave who surrenders or is apprehended before his term of enlistment has expired "is entitled to pay and allowances from the date of his return to military control." Paragraph 131 contains. provisions with reference to the restoration of a deserter to duty without trial, subject to the condition that "he must forfeit pay while absent." Paragraph 1372 contains the following provision:

"An enlisted man charged with desertion will not receive pay until his offense has been investigated by a court-martial, or he has been restored to duty without trial or the charge has been set aside as having been erroneously made."

There is nothing inconsistent in these several provisions of the Army Regulations. The principle is well established that a deserter forfeits, not only all pay and allowances during his absence, but also all