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an agreement to pay the traveling expenses of Mr. Parker borne by the War Department.

I am therefore of opinion that you are authorized to reimburse the War Department for the amount in question if the account is otherwise correct.

As to the reimbursement of Mr. Parker for traveling expenses incurred by him at San Francisco, with the facts before me I am unable to hold that you are authorized to reimburse him therefor. If an agreement had been made with him to reimburse him as part of his compensation on his entering your service for these traveling expenses in getting to Panama, you would be so authorized. If not, you are not so authorized.

EXTRA PAY TO OFFICERS AND ENLISTED MEN OF UNITED STATES VOLUNTEERS ON DISCHARGE.

Onder the provisions of the act of May 26, 1900, an officer or an enlisted

man of a United States volunteer organization, who was discharged subsequent to the issuing of the order for the muster out of his organization and prior to the date of muster out, is entitled, if he otherwise comes within the provisions of said act, to the extra pay therein provided for.

(Decision by Assistant Comptroller Mitchell, May 12, 1905.)

Ed. Brockus appealed May 13, 1904, from the action of the Auditor for the War Department in settlement dated February 29, 1904.

He claimed pay, allowances, and extra pay, as sergeant, Company H, Fortieth United States Volunteer Infantry.

The Auditor disallowed the claim because

“Soldier was paid pay, clothing pay, and travel pay in full. There is no law granting extra pay to a soldier enlisted under the act of March 2, 1899, who was discharged prior to the muster out of his organization.”

The claimant was enlisted September 28, 1899, at Osawatomie, Kans., was assigned to Company H, Fortieth United States Volunteer Infantry, and was discharged May 19, 1901, at Manila, P. I., by reason of his services being no longer required. He served beyond the limits of the United States, and his service is recorded as honest and faithful.

He was

promoted corporal October 8, 1899; sergeant November 7, 1899, and was serving in the latter grade at the time of his discharge,

The appeal is taken particularly as to the item of extra pay, relying upon the case of Walter P. Corbett, No. 24934, decided by the Court of Claims May 1, 1905.

In said case of Corbett it is shown by the records that said officer accepted an appointment as first lieutenant for service in the Thirtieth United States Volunteer Infantry; was appointed a regimental commissary, and was discharged March 17, 1901, per Special Orders No. 54, Adjutant-General's Office, March 7, 1901, at San Francisco, Cal., by reason of his services being no longer required. He served beyond the limits of the United States. The specific order for the muster out of the Thirtieth United States Volunteer Infantry was issued February 12, 1901, and said regiment was mustered out April 3, 1901. Lieutenant Corbett's discharge was, therefore, subsequent to the issue of the specific order for the muster out of his organization, and prior to the date of muster out.

The act of January 12, 1899 (30 Stat., 784), provides:

"That in lieu of granting leaves of absence and furloughs to officers and enlisted men belonging to companies and regiments of United States Volunteers prior to muster out of the service, all officers and enlisted men belonging to volunteer organizations hereafter mustered out of the service who have served honestly and faithfully beyond the limits of the United States shall be paid two months' extra pay on muster out and discharge from the service, and all officers and enlisted men belonging to organizations bereafter mustered out of the service who have served honestly and faithfully within the limits of the United States shall be paid one month's extra pay on muster out and discharge from the service, from any money in the Treasury not otherwise appropriated."

The act of May 26, 1900 (31 Stat., 217), provides:

“That the act approved January twelfth, eighteen hundred and ninety-nine, granting “extra pay to officers and enlisted men of the United States Volunteers,' shall extend to all volunteer officers of the general staff who have not received waiting-orders pay prior to discharge, at the rate of one month to those who did not serve beyond the limits of the United States and two months to those who served beyond the limits of the United States, and officers and enlisted men of volunteer organizations who have served honestly and faithfully in the Volunteer Army of the United States during the war with Spain and have been honorably discharged without furlough, or by reason of their service being no longer required, or at any time by reason of wounds received or disability contracted in the service and in the line of duty, and who have not received the extra pay granted in said act or in subsequent acts of Congress supplemental thereto; and this act shall be deemed to apply to officers of volunteers who resigned and enlisted men of volunteers who were discharged upon their own applications subsequent to the issue of orders for the muster out of their organizations and prior to the dates of muster out.”

In the decision of this office of March 29, 1904 (10 Comp. Dec., 675), I held that the latter part of the act of May 26, 1900, supra, viz:

“And this act shall be deemed to apply to officers of volunteers who resigned and enlisted men of volunteers who were discharged upon their own applications subsequent to the issue of orders for the muster out of their organizations and prior to the dates of muster out” embraced only the officers and enlisted men of the Volunteer Army who served during the war with Spain, and who otherwise came within said provision, and therefore Lieutenant Corbett was not entitled to the two months' extra pay as claimed by him.

Upon the same statement of facts the Court of Claims has now given judgment in favor of Lieutenant Corbett for $300, being two months' extra pay as first lieutenant and regimental commissary. No written opinion was rendered by the court. The Department of Justice has informed this office verbally that the Corbett case will not be appealed. The principle of the decision of the Court of Claims in the Corbett case is that the officers and enlisted men of volunteer organizations who entered the service under the act of March 2, 1899 (30 Stat., 979), and who were discharged subsequent to the issue of orders for the muster out of their organizations and prior to the dates of muster out, are entitled, if they otherwise come within the provisions of the law, to extra pay, under the act of May 26, 1900, supra.

The decision in 10 Comp. Dec., 675, is therefore overruled, and hereafter cases falling within the principle of the decision of the court in the Corbett case will be settled in accordance therewith.

In the present case the specific orders for the muster out of the Fortieth United States Volunteer Infantry were issued May 18, 1901, and the soldier was discharged May 19, 1901, and the organization mustered out June 24, 1901. He is therefore entitled to two months' extra pay, under the principle of the decision in the Corbett case.

Upon a revision of the above described account, I find that there is due claimant from the United States forty-three dollars and twenty cents ($13.20), being two months' extra pay under the act of May 26, 1900.

EXTRA PAY TO OFFICERS OF THE ARMY FOR

SERVICE BEYOND THE LIMITS OF THE UNITED

STATES. An officer of the Army while serving on an army transport in the ports

and waters of the Philippine Islands is serving “beyond the limits of the United States," within the meaning of the acts of January 12, 1899, and May 26, 1900, and he is therefore entitled for such service to

the extra pay provided for by said acts. An officer of the Army serving on an army transport is not entitled to the

10 per cent increase of pay provided for by the act of June 30, 1902, such service not being “service at foreign stations," within the meaning

of said act. (Decision by Assistant Comptroller Mitchell, May 13, 1905.)

William J. S. Stewart appealed April 28, 1905, from the action of the Auditor for the War Department in settlement dated April 24, 1905.

He claimed pay and extra pay as captain and assistant surgeon, United States Volunteers.

The Auditor allowed $93.92, being $5.56 pay for March 6, 1902, and $166.67, one month's extra pay, less $78.31 paid as 10 per cent increase of pay for service on army transport Logan. The Auditor further stated:

“As he was not assigned to duty at a foreign station, he was not entitled to 10 per cent increase pay for foreign service and is only entitled to one month's extra pay.

Claimant has not accepted payment of the amount allowed. He asks a revision of the settlement, claiming that his service on the transport was, during the period for which he was so paid, service beyond the limits of the United States within the meaning of the law.

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He was appointed captain and assistant surgeon, United States Volunteers, and accepted bis appointment March 6, 1902, and was discharged October 22, 1902, his services being no longer required. He was paid in full from March 7 to October 22, 1902, including 10 per cent increase of pay from May 1 to July 8, 1902, and from August 1 to October 13, 1902, during which periods he was serving on board the United States army transport Logan in Philippine waters or en route going to and returning from the Philippine Islands.

In regard to the item of extra pay, the precise question here involved was considered in a decision of this Office dated June 5, 1899 (5 Comp. Dec., 900). It was there held that“if the transport was required to go to a Cuban port or into Cuban waters to carry troops or supplies, etc., and a soldier in the performance of his duty was required to go with and serve on said transport while at a Cuban port or in Cuban waters, I am of the opinion that he should be regarded as having served bevond the limits of the United States, and, if the conditions of the law are otherwise fulfilled, the soldier so serving would be entitled to two months' extra pay.”

It has been the uniform practice to allow two months' extra pay to officers and enlisted men of the temporary force of the Navy who served on board a Government vessel in the waters adjacent to our island possessions or to foreign countries, except where such foreign service was merely incidental to a voyage between two ports of the United States and involved no independent duty in foreign waters. (See 7 Comp. Dec., 382.)

Captain Stewart, having served on board the transport Logan in the ports and waters of the Philippine Islands, is regarded as having served beyond the limits of the United States, within the meaning of the acts of January 12, 1899 (30 Stat., 784), and May 26, 1900 (31 Stat., 217), and is entitled to two months' extra pay.

It does not necessarily follow, however, because a part of his service was beyond the limits of the United States that he is entitled to the 10 per cent increase of pay allowed by the act of June 30, 1902 (32 Stat., 512), for service at foreign stations.

That act contains the following provisions:

“For additional ten per centum increase on pay of commissioned officers serving at foreign stations, four hundred and fifty-one thousand four hundred and fifty-six dollars: Pro

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