1943': Provided, That the authorization contained herein to pay overtime compensation to certain groups of employees is hereby extended, effective December 1, 1942, to all civilian employees in or under the United States Government, including Government-owned or controlled organizations (except employees in the legislative and judicial branches), Provided further, That such extension shall not apply to (a) those whose wages are fixed on a daily or hourly basis and adjusted from time to time in accordance with prevailing rates by wage boards or similar administrative authority serving the same purpose.

The last proviso of Section 1 of the Resolution reads as follows: "That officers or employees whose compensation is based on mileage, postal receipts, fees, piecework, or other than a time period basis or whose hours of duty are intermittent, irregular, or less than full time, substitute employees whose compensation is based upon a rate per hour or per day, and employees in or under the legislative and judicial branches, shall be paid additional compensation, in lieu of the overtime compensation authorized herein, amounting to 10 per centum of so much of their earned basic compensation as is not in excess of a rate of $2,900 per annum *

The salaries of all employees of the Government Printing Office (except approximately 287 in the Office of the Superintendent of Documents who are under the Classification Act) are fixed in accordance with the provisions of the Act of June 7, 1924 (U. S. Code, Title 44, Sec. 40), which reads as follows:

"The Public Printer may employ, at such rates of wages and salaries including compensation for night and overtime work, as he may deem for the interest of the Government and just to the persons employed, except as otherwise provided herein, such journeymen, apprentices, laborers, and other persons as may be necessary for the work of the Government Printing Office; but he shall not, at any time, employ more persons than the necessities of the public work may require or more than two hundred apprentices at any one time. The minimum pay of all journeymen printers, pressmen, and bookbinders, employed in the Government Printing Office shall be at the rate of 90 cents an hour for the time actually employed. Except as hereinbefore provided, the rate of wages, including compensation for night and overtime work, for more than ten employees of the same occupation shall be determined by a conference between the Public Printer and a committee selected by the trades affected, and the rates and compensation so agreed upon shall become effective upon approval by the Joint Committee on Printing; if the Public Printer and the committee representing any trade fail to agree as to wages, salaries, and compensation either party is hereby granted the right of appeal to the Joint Committee on Printing, and the decision of said committee shall be final; the wages, salaries, and compensation determined as provided herein shall not be subject to change oftener than once a year thereafter. Employees and officers of the Government Printing Office, unless otherwise herein fixed, shall continue to be paid at the rates of wages, salaries, and compensation (including night rate) authorized by law on June 7, 1924, until such time as their wages, salaries, and compensation shall be determined as hereinbefore provided."

The Public Printer as the wage fixing authority for the Government Printing Office is continuously exercising the authority and responsibility placed upon him by the above Act. In view of this fact your decision at the earliest practicable date as to whether S. J. Res. 170 approved December 22, 1942, repeals, modifies, or amends the Act of June 7, 1924, will be appreciated. If your answer is in the negative, no action, of course, under S. J. Res. 170 is authorized in the Government Printing Office. However, if your answer is in the affirmative, please advise in detail as to the adjustments required in the Government Printing Office by S. J. Res. 170. If no adjustments are required by S. J. Res. 170, the Public Printer will, of course, as the wage fixing authority for the Government Printing Office, make such adjustments from time to time as he may deem to be in the best interests of the Government and just to the employees concerned.

Subdivision (a) of the second proviso of section 1 of the act of December 22, 1942, 56 Stat. 1068, Public Law 821 (S. J. Res. 170), quoted in your letter, expressly excepts from the extension of the authority to pay overtime compensation appearing in earlier laws applicable to certain classes of employees under the War and Nav

Departments "those [employees] whose wages are fixed on a daily or hourly basis and adjusted from time to time in accordance with prevailing rates by wage boards or similar administrative authority serving the same purpose." While such exception, because of its position in the statute and its terms, might be regarded as applicable only to employees paid solely on a daily or hourly basis, a reading of the entire statute, as well as its legislative history, requires a broader application of the exception in order to effectuate the evident purpose and intent of the Congress to exclude from any benefits under the statute-both overtime compensation and additional compensation on a 10 percent basis-all employees whose wages are fixed and adjusted from time to time in accordance with prevailing rates by wage boards or similar administrative authority serving the same purpose, regardless of the basis upon which their compensation is fixed, that is, whether on the basis of the hour, the day, the year, or piece work. In other words, the legislative intent appears to be that exception (a) should apply not only to the overtime compensation authorized in the first part of section 1 but, also, to the additional compensation on a 10 percent basis authorized by the last proviso of the same section. The words of the last proviso to section 1, authorizing payment of the additional compensation on a 10 percent basis "in lieu of the overtime compensation authorized herein," and the fact that the same ceiling rates are fixed for both classes of payments authorized by the law, manifest an intention that the additional compensation on a 10 percent basis is for payment generally under the same conditions and subject to the same limitations as are applicable to the payment of overtime compensation authorized in the law. That exception (a) was intended to apply generally under the statute is indicated by the following statement made by Senator Mead on the floor of the Senate December 15, 1942 (Congressional Record, page 9881):

It would not extend to employees who now have their wages adjusted by wage boards or similar tribunals. It merely provides that employment conditions of Army and Navy workers shall be extended to other employees; and in cases in which the employees cannot be organized on an overtime pay allowance basis it provides a 10-percent bonus, and places a ceiling of $2,900. The provision is that the first $2,900 of the pay received by a man drawing $3,000, for instance, is all that can be figured for either the 10-percent bonus or the time-and-a-half-pay provision. [Italics supplied.]

Note, also, the following discussion between Congressman Rich and Congressman Ramspeck on the floor of the House of Representatives December 15, 1942 (Congressional Record, page 9932):

Mr. RICH. There is one thing that I want to be sure of before we let the bill go through and that is that all Government employees who are now receiving time and a half or double time for any of their services are not going to benefit on that part of their labors on which they get time-and-a-half time and double time. Is this 10 percent going to be applied to those employees who are receiving time-and-a-half or double time? If it is, we cannot let this go through, because that would not be right.

Mr. RAMSPECK. No; the 10 percent applies only to those people who do not benefit from the overtime.

Mr. RICH. I am very glad to hear that because I understood that was to be applicable to certain branches of the Government and not to others. It would not be fair, and we could not permit it to go through.

Mr. RAMSPECK. Frankly one of the things that has delayed this legislation is that there has been an effort upon the part of some employees of the Government to get both overtime and the 10 percent. That is not in the bill. They will get their overtime or the 10 percent.

The Congress recognized that there was no need to provide a statutory increase in compensation for employees whose wages otherwise could be adjusted from time to time under existing laws by wage boards or similar administrative authority serving the same purpose to meet changing conditions affecting living costs and prevailing wages, and it indicated no intent to supersede or to render inoperative any existing statute authorizing adjustment of wages by wage boards or similar procedure.

Unquestionably the provisions of the act of June 7, 1924, 43 Stat. 658 (44 U.S. C. 40), quoted in your letter, constitute the Public Printer and the Joint Committee on Printing an "administrative authority serving the same purpose" as "wage boards" within the meaning of the act of December 22, 1942.

Accordingly, it is concluded that the act of December 22, 1942, Public Law 821 (S. J. Res. 170) does not repeal, modify, or amend the act of June 7, 1924, 43 Stat. 658 (44 U. S. C. 40), and that none of the provisions of the act of December 22, 1942, authorizing payment of either overtime compensation or additional compensation on a 10 percent basis has any application to those employees of the Government Printing Office whose wages are fixed and adjusted from time to time pursuant to the act of June 7, 1924.

(B-31358)

LEASES APPORTIONMENT OF RENT AND FRACTIONAL PERIOD

COMPUTATIONS

While no adjustment in rent or other charges is ordinarily authorized in the event of the termination of a tenancy or change in rental rate between rent days where the rental or other charges are payable in advance unless the contract or lease provides otherwise, an apportionment of rent charges is authorized where the Government, as lessor, anticipating its need for possession of a portion of the leased premises between rent days, effects an arrangement, prior to the rent due date, whereby payment of the month's rental is withheld by the lessee subject to later adjustment to conform to the reduced rental which was to become effective upon the surrender of the involved portion of the premises.

In computing rental for fractional parts of a month where the occupancy under a rental agreement and the rental rate is on a monthly basis and the period involved includes parts of two calendar months containing a different number of days, the numerator of the fraction is the actual number of days of occupancy in the fractional period and the denominator is the actual number of days in the rental month, or in other words, the number of days in the month in which the billing period begins; thus, if the billing

date begins in a 30 day calendar month, the denominator is 30 even though the period covered by the bill should extend into a 31 day calendar month. In computing rental for a full month where the rental rate has been altered between rent days or payment dates under a rental agreement where the rental rate is on a monthly basis and the period involved includes parts of two calendar months containing a different number of days, the denominator for each fractional portion of the period of occupancy under the two rental rates is the actual number of days in the rental month, or in other words, the number of days in the month in which the billing period begins, and the numerator for each fractional portion is the actual number of days of occupancy under each one of the two rental rates.

Comptroller General Warren to the Federal Works Administrator, January 6, 1943:

I have your letter of December 22, 1942, as follows:

Reference is made to the rental agreement entered into between the Grand Plaza Parking Area, Inc., and the Treasury Department, under date of November 15, 1937, as amended, Contract No. Tcc-1202, which provides for the use for parking purposes of Square 258, and a portion of Square 257, Washington, D. C., at a rental rate of $3,800.00 per month.

Custody and control of this property was transferred from the Treasury Department to the Public Buildings Administration on April 3, 1940.

The last amendment to this contract, which occurred on June 5, 1942, provided for the vacation of a portion of the parking lot at 12 o'clock, midnight, E. W. T., June 7, 1942, in consideration of a reduction in the existing rental rate from $4,050.00 per month to $3,800.00 per month. This amendment was necessitated by the Government's need for possession of a portion of the lot.

Under the terms of the rental agreement, as amended, rental is payable in advance; that is to say, on the fifteenth day of each month as rent in advance for the ensuing month. The last amendment to the contract provides that the reduction in rental rate shall become effective on June 8, 1942, which date occurs during the course of a rental term.

On June 1, 1942, the Grand Plaza Parking Area, Inc., submitted a check in the amount of $3,993.54 as rental for the period May 15 to June 14, 1942. The method of computation by the lessee is as follows:

May 15 to June 7, 1942, at the old rate, $4,050.00; or 2431 of $4,050.00--- $3, 135. 48 June 8 to June 14, 1942, at the new rate, $3,800.00; or 1 of $3,800.00

Total.

858.06

$3,993. 54

The denominator used in this method is the actual number of days occurring from May 15, 1942, to June 14, 1942, inclusive, and does not recognize the fact that there are thirty-one calendar days in the month of May and thirty calendar days in the month of June.

The Public Buildings Administration has computed the rental due on the basis of the usual calendar month method as follows:

17 days at the old rate, $4,050.00, in the month of May, 1942; or 1731 of $4,050.00__

$2,220.97

7 days at the old rate, $4,050.00, in the month of June, 1942; or 30 of $4,050.00_-_

945.00

7 days at the new rate, $3,800.00, in the month of June, 1942; or 30 of $3,800.00__

886.67

Total

$4, 052. 64

By letter dated June 29, 1942, the Grand Plaza Parking Area, Inc., was requested to forward the amount of $59.10 representing the difference between $4,052.64 and the Corporation's check for $3,993.54. In response to this request, the Public Buildings Administration has received a letter dated July 9, 1942, signed by B. Wollberg, President of the Grand Plaza Parking Area, Inc., protesting the requested payment of the additional amount, and asking that the Corporation's check for $3,993.54 be accepted as full payment for the period May 15 to June 14, 1942, inclusive. Mr. Wollberg points out in his communication that the amount of $4,052.64 is greater than the original contract rate of

$4,050.00 per month, and that he believes the Corporation cannot be required to pay an amount larger than this contract rate.

In view of the foregoing, the matter is referred to you for a decision as to whether or not the Grand Plaza Parking Area, Inc., is required to pay the additional amount requested by the Public Buildings Administration. It will be appreciated, also, if you will clarify the method of computing rentals due the United States under circumstances whereby a rental contract is amended between rent days or is terminated between rent days when two months containing a different number of days are involved.

Your attention is invited to the decision of the Assistant Comptroller of the Treasury in 11 Comp. Dec. 494, which holds (quoting from the headnotes): "The word 'month' when used in a contract, in the absence of an express intention to the contrary, means a ‘calendar' month; and a 'calendar month' is a month as expressed in the calendar regardless of the number of days it may contain."

This statement of the rule is supported by the following cases:

Guaranty Trust Co. v. Greenough Springs, etc. R. Co., 139 U. S. 137; Scheets v. Selden's Lessee, 69 U. S. 177; Hunt v. Wickliffe, 27 U. S. 201; Commonwealth v. Chambre, 4 U. S. 143.

A copy of the Grand Plaza Parking Area, Inc., rental agreement, dated November 15, 1937, together with copies of all amendments, is on file in your Office, and there is transmitted herewith a carbon copy of the Public Buildings Administration's letter of June 29, 1942, together with the original letter of July 9, 1942. from Mr. Wollberg.

The lease referred to in your letter was entered into on November 15, 1937, for use as an automobile parking lot "by the month commencing on the 15th day of November A. D. 1937, at and for the monthly rental of $4,676.00 payable in advance; that is to say, on the 15th day of each month as rent in advance for the ensuing month" and the lease recites that the lessee "has agreed to take, and does hereby take and hold, the said premises as tenant by the month at the said rent, payable as aforesaid."

It appears that certain parts of the leased space have been relinquished and vacated by the lessee from time to time at a corresponding reduction in the rental rate as evidenced by amendments to the original lease in the form of proposal and acceptance agreements. The last amendment to the said lease (proposal dated June 2, 1942, and acceptance dated June 5, 1942) providing for the vacating by the lessee of a certain portion of the leased premises as described in lessee's proposal of June 2, 1942, for use in connection with the establishment of a bus loop and a reduction of the rental rate from $4,050 per month to $3,800 per month, effective beginning June 8, 1942.

In the decision 8 Comp. Gen. 275, there is set forth a method of computation for fractional parts of a month where the occupancy under the rental agreement and the rental rate was on a monthly basis and the period involved included parts of two months containing a different number of days. That case involved the storage of automobiles seized by the Government under an agreement providing for storage of seized automobiles at the rate of $5 per month per automobile; and there was for consideration the amount of rent due for storage for the period beginning on June 10 and ending on September 2,