However, in the present case, it does not appear, on the record presented, that the officer lived with his claimed second wife in Colorado. after his divorce in California-or in any other State where the same rule might apply-so as to effectuate a valid common-law marriage under that rule. In the light of the cited cases, and in the absence of a showing of either a ceremonial or a valid common-law marriage after the final decree of divorce in California, or a judicial determination by a court of competent jurisdiction that the claimed second wife is the officer's lawful wife, you are advised that the matter admits of too much doubt for this office to approve increased rental and subsistence payments to the officer on her account. Accordingly, your question is answered in the negative. APPENDIX REVISION OF STANDARD PAY-ROLL FORMS TO PROVIDE COLUMNAR SPACES FOR VICTORY TAX AND BOND DEDUCTIONS [General Regulations No. 34-Supplement No. 9] JANUARY 5, 1943. 1. The Revenue Act of 1942 provides that a Victory tax shall be levied, collected, and paid for each taxable year beginning after December 31, 1942, and section 466 thereof, 56 Stat. 888, requires that a withholding at the source from the salaries of employees be made by pay-roll deductions. 2. To provide a more suitable and convenient method of showing on standard pay-roll forms the deductions to be made on account of retirement, Federal tax, war bond purchases, and for other purposes, the following revised forms are hereby prescribed: Standard Form No. 1013-Revised: Pay Roll-Personal Services-Annual Salary Basis, with administrative certificate of approval and accounting classification block, original, white paper, size 11 inches wide by 17 inches long (see par. 3 (c) below). Standard Form No. 1013a-Revised: Pay Roll-Personal Services-Annual Standard Form No. 1013b-Revised: Memorandum sheet for 1013- Standard Form No. 1013c-Revised: Memorandum sheet for 1013a- Standard Form 1072-Revised: Pay Roll-Personal Services-Various Standard Form No. 1072a-Revised: Pay Roll-Personal Services-Various Salary Bases, continuation sheet, original, white paper, size 14 inches wide by 17 inches long. Standard Form No. 1072b-Revised: Memorandum sheet for 1072-Re- Standard Form No. 1072c-Revised: Memorandum sheet for 1072a- 3. In explanation of the new forms, attention is invited to the following: Standard pay-roll forms of the 1013-Revised series are (a) designed not only for preparation on standard typewriters, but also to meet, particularly, the requirements for a pay roll to be prepared by metallic or fibrous stencils. By eliminating the left-edge binding margin, the new forms can be prepared with 9 inches of writing space. The forms may be punched for top binding. (b) The spaces for check numbers, signatures for cash, and remarks have been consolidated; remarks relating to changes in pay status should be so placed as to allow space for the insertion of check numbers or for signatures if payment is made in cash. Where necessary, more than one line should be allowed between names for the insertion of remarks. (c) Standard Form No. 1013-Revised (original) and No. 1013b-Revised (memorandum) will be used when a "short form" of pay roll is desired, and also for the first or so-called "cover" or "approval" sheet for a longer pay roll. other so-called "short forms" will be prescribed. No (d) A diagram showing the dimensions of the columnar spaces is attached hereto. 1153 Standard pay-roll forms of the 1072-Revised series are (e) designed to meet, particularly, the requirements for a pay roll to be prepared other than by stencils. The forms supersede, also, all standard forms of the 1073 series. (f) The comments above, relating to forms of the No. 1013-Revised series, with respect to binding margins, consolidation of check numbers, signatures, and remarks into a single column, and the use of "short forms” of pay rolls, apply also to those of the No. 1072-Revised series. (g) A diagram showing the dimensions of the columnar spaces is attached hereto. 4. No additional supply of the following pay-roll forms will be printed, and the supply now on hand in the various Government offices including those forms in stock at the Government Printing Office should be exhausted so far as practicable: Standard Form No.: 1013-Approved May 19, 1937 (Amended April 22, 1939). 1013a-Approved May 19, 1937. 1013b-Approved May 19, 1937. 1013c-Approved May 19, 1937. 1013d-Approved May 19, 1937 (Amended March 3, 1939). 1013e-Approved May 19, 1937. 1072-Approved May 19, 1937 (Amended March 3, 1939). 1072a-Approved May 19, 1937. 1072b-Approved May 19, 1937. 1072c-Approved May 19, 1937. 1072d-Approved May 19, 1937 (Amended March 3, 1939). 1072e-Approved May 19, 1937. 1073-Approved May 19, 1937 (Amended February 24, 1939). 1073a-Approved May 19, 1937. 1073b-Approved May 19, 1937. 1073c-Approved May 19, 1937. 1073d-Prescribed but never printed. 5. The following forms will continue in use without change at this time: Standard Form No.: 1074-Approved May 19, 1937 (Amended February 24, 1939). 1074a-Approved May 19, 1937. 1074b-Approved May 19, 1937. 1074c-Approved May 19, 1937. 1074d-Approved May 19, 1937 (Amended February 24, 1939). 6. Upon receipt of these regulations, each department and establishment is requested to make requisition at once upon the Public Printer for a supply of the new standard forms herein prescribed which it is estimated will be required for its services for the remainder of the current fiscal year. In so doing, it is understood and agreed by the said departments and establishments that they thereby consent to the plan of combining all the requisitions submitted and printing the total number thereof in one edition, to be delivered to the respective departments or establishments, or placed in stock at the Government Printing Office subject to their order, or partly delivered and partly placed in stock as the case may be, and that they authorize the Public Printer to prorate the cost of printing and to render bill against each department and establishment for its proportionate share on the basis of the number of forms ordered by it. LINDSAY C. Warren, Comptroller General of the United States. |