1928, when said automobile was sold by the United States Marshal. In that decision it was said:

In reply you are advised that in a case of storage as set forth in your request, from June 10 to August 10 would be two months, and from August 10 to September 2 (excluding the last day) would be 23 days (22 days in August and 1 day in September). Hence the computation would be 223/31 x $5=$13.71.

In the decision of May 5, 1931, A-35772, involving the computation of storage charges from February 6 to March 3, 1931, and from October 17, 1930, to February 6, 1931, on a Hudson Coach in two different garages under separate contracts, it was held as follows:

The storage in the Central Garage was pursuant to contract No. J-4031 for dead storage at $5 per month, fractional parts of the month to be calculated upon a pro rata basis, the date the car is sold to be excluded. It is the established rule in the United States that the word "month" when used without qualification, means a calendar month and is to be computed, not by counting days, but by looking at the calendar, and runs from a given day in one month to a day of the corresponding number in the next month, with a certain exception not here involved. 38 Cyc. 312. Under this rule one month's storage which began on February 6, 1931 would expire at the close of business March 5, 1931, or a period of 28 days only. Accordingly, if the car stored in the Central Garage was sold March 3, the storage would be computed at 25/28 of $5, or $4.46, but if not sold until March 4, the storage would be 26/28 of $5, or $4.64.

The storage in the Merchants Garage was pursuant to contract Tp-4136 for dead storage at $5 per month, fractional parts of a month to be at 20 cents per day. The storage should be computed as three months from October 17, 1930, to January 16, 1931, $15, and 21 days from January 17 to February 6, inclusive, at 20 cents a day, or $4.20, a total of $19.20.

See, also, decision of December 18, 1935, A-13067, setting up a method and procedure for the billing of the various agencies of the Government for telephone service on a monthly basis in which it is stated

(a) Where the rates in the contract are specified as monthly and the service continues from any date in one calendar month to the same date in the calendar month next following, the bill will be stated at the full monthly rate. For example, service for October 25 to November 24, inclusive.

(b) Where the rates in the contract are specified as monthly and there is no stipulation in the contract requiring the use of a 30-day month in computing fractional service charges, nor inclusion therein of any reference to the rule and practice applicable to customers generally, the bill for the fractional part of the month should be stated on the basis of the actual number of days in the month in which the service is rendered. For example, service commencing October 11, billed to regular (rotating) billing date October 25 would be computed at 14/31 times the monthly rate, while a similar billing for November would be computed at 14/30 times the monthly rate. The same rule will also apply when telephone service is discontinued prior to the end of the regular monthly billing period. * *

Hence, as indicated above, under the established practice and procedure of this office in computing fractional charges under contracts or leases for services or equipment providing for monthly payments in arrears and subject to apportionment of charges or rents when such a contract or lease expires or is amended between rent days or payment dates involving two months containing a different number of days, unless the contract or lease provides otherwise, the bill for the fractional month should be computed on the basis of the actual number of

days in the month in which the service is rendered or the equipment furnished, that is to say, if the month in which the billing date begins is a 30 day month, the denominator for computing the fractional rent or charges is 30 even though the period covered by the bill should extend into a 31 day month, and, by the same token, if the month in which the billing date begins is a 31 day month the denominator for computing the fractional rent or charges is 31 even though the period covered by the bill should extend into a 30 day month.

Where the rental or other charges are payable in advance, no adjustment of rent is authorized in the event of termination of the tenancy between rent days in the absence of a provision in the lease stipulating otherwise. 8 Comp. Gen. 643. And ordinarily the same rule would be applicable with respect to a change in rental rate between rent days. However, in the present case, it is understood that sometime prior to the due date for the payment of rent for the month beginning May 15, 1942, it was anticipated that the United States would require possession of an additional area of the leased land and that, because of the uncertainty as to when such possession would be required, it was arranged for the lessee to withhold the payment of rent which became due and payable on May 15, 1942, and the leasing parties agreed to make an adjustment of rent to become effective following the surrender of the area involved by the lessee. Such an arrangement was in the interest of the United States because, in the absence thereof, the lessee, upon the payment of rent for the month beginning May 15, 1942, would have acquired the right to occupy the entire area covered by the lease as amended until and including June 14, 1942, without any right in the Government to demand possession prior to that date-there being for noting in this connection the provision in said lease to the effect that the lessee "shall be entitled to not less than thirty days' notice to vacate the premises." Consequently, the rental for the month beginning May 15 and ending June 14, 1942, is for apportioning between the two rates involved; and as that period contains 31 days, I have to advise that the rental due therefor should be commuted in accordance with the method followed by the lessee, that is to say, from May 15 to June 7, 1942, at the old rate, 24/31 of $4,050 or $3,135.48, and from June 8 to June 14, 1942, at the new rate, 7/31 of $3,800 or $858.06, the said lessee being obligated to pay the total amount of $3,993.54 for such period.

(B-27520)

PAY-RETIRED ENLISTED MEN RETIRED UNDER ACT OF JUNE 30, 1941

The retired pay of an Army enlisted man whose retirement on May 31, 1942. under the act of June 30, 1941, became effective for retired pay purposes on June 1, 1942, the effective date of the Pay Readjustment Act of 1942

is for computation on the basis of the pay provided by the said Pay Readjustment Act-without credit for money allowances for men on the retired list— as though the pay rates contained therein applicable to an enlisted man of his grade actually had been in effect for six months prior to his retirement, rather than that it be computed on the basis of the average pay actually received for the six months prior to retirement, plus the money allowances. Assistant Comptroller General Elliott to Lt. Col. Carl Witcher, U. S. Army, January 7, 1943:

There was received by endorsement from the Chief of Finance, your letter of July 8, 1942, transmitting a supplemental voucher for 68 cents in favor of Hondo D. Jones, No. 6,222,233, master sergeant, United States Army, retired, representing the difference between retired pay and allowances received and those computed on the basis of the Pay Readjustment Act of 1942, for the month of June, 1942.

It appears that the enlisted man was retired May 31, 1942, by reason of physical disability after 20 years' service and had served at least six months in the grade of master sergeant preceding his retirement. A notation on the supplemental voucher indicates that he was paid retired pay and allowances for the month of June, 1942 in the amount of $133.87 on voucher 5346 of your July, 1942 accounts, computed under pay laws in operation prior to June 1, 1942, the effective date of the Pay Readjustment Act of 1942, Public Law 607, approved June 16, 1942, 56 Stat. 359.

Sections 2 and 3 of the act of June 30, 1941, 55 Stat. 394, provide:

SEC. 2. An enlisted man of the Regular Army or of the Philippine Scouts who has served twenty years or more in the military forces of the United States and who has become permanently incapacitated for active service due to physical disability incurred in line of duty shall be placed on the retired list.

SEC. 3. When an enlisted man is placed on the retired list pursuant to the provisions of the next preceding section he shall receive 75 per centum of the average pay he was receiving for six months prior to his retirement plus a money allowance of $9.50 per month in lieu of rations and clothing and $6.25 per month in lieu of quarters, fuel, and light: Provided, That the money allowances of enlisted men of the Philippine Scouts placed on the retired list under this Act shall be the same as those heretofore or from time to time hereafter prescribed by the Secretary of War under existing law for enlisted men of that organization retired after thirty years of service.

Under section 12 of the Selective Training and Service Act of 1940, approved September 16, 1940, 54 Stat. 895, the active duty pay of a master sergeant, first class, plus 25 per centum increase for over 20 years' service, equals $157.50 a month, and on the assumption that Jones received pay at that rate for six months prior to May 31, 1942, such rate would be the average monthly pay to be used in computing his retired pay under section 3 of the act of June 30, 1941, which amount, plus $15.75 allowances therein also provided, would equal $133.87 per month.

Under section 9 of the said act of June 16, 1942, 56 Stat. 363, Public Law 607, the monthly base pay of an enlisted man of the first grade is fixed at $138. Enlisted men paid under the provisions of section 9 are entitled to receive an increase of 5 per centum of the base pay of their

grade for each three years of service. The monthly pay of an enlisted man of the first grade with 20 years' service under section 9 of the act of June 16, 1942, would amount to $179.40, consisting of $138 base pay plus 30 per centum thereof as a longevity increase. On the assumption that the average active duty pay for the last six months' service of an enlisted man retired after June 1, 1942, and entitled to the retirement benefits of the act of June 30, 1941, amounts to $179.40 per month, the retired pay would be $134.55 per month. The question presented is whether Jones is entitled to have his retired pay thus computed on the basis of pay provided in the act of June 16, 1942.

It has been established for many years that when enlisted men's retired pay is based on the pay of the rank on which they were retired, any change in the pay of the rank for active enlisted men applies to the retired pay of retired enlisted men of the same rank. 20 Comp. Gen. 213, 216. However, under the act of June 30, 1941, retired pay is not based upon the rank held by the enlisted man at the time of retirement but is computed on a per centum "of the average pay he was receiving for six months prior to his retirement plus a money allowance of $9.50 per month in lieu of rations and clothing and $6.25 per month in lieu of quarters, fuel, and light."

Other pertinent provisions of the Pay Readjustment Act of June 16, 1942, 56 Stat. 367, 369, are as follows:

SEC. 15. On and after the effective date of this Act, retired officers, warrant officers, nurses, enlisted men, and members of the Fleet Reserve and Fleet Marine Corps Reserve shall have their retired pay, retainer pay, or equivalent pay, computed as now authorized by law on the basis of pay provided in this Act, which pay shall include increases for all active duty performed since retirement or transfer to the Fleet Reserve or Fleet Marine Corps Reserve in the computation of their longevity pay and pay periods: Provided, That nothing contained in this Act shall operate to reduce the present pay of officers, warrant officers, nurses, and enlisted men now on the retired list or drawing retainer pay, or personnel in an equivalent status in any of the services mentioned in the title of this Act.

SEC. 19. No person, active or retired, of any of the services mentioned in the title of this Act, including the Reserve components thereof and the National Guard, shall suffer, by reason of this Act, any reduction in any pay, allowances, or compensation to which he was entitled upon the effective date of this Act:

The Act of June 10, 1922 (42 Stat. 625), as amended, subsections 12 (a), (b), and (c), of the Selective Training and Service Act of 1940 (54 Stat. 885), section 18 of the Act of March 7, 1942 (Public Law 490, Seventy-seventh Congress), and section 8 of the Service Extension Act of 1941 (Public Law 213, Seventy-seventh Congress, approved August 18, 1941), and those portions of the Act of March 2, 1907 (34 Stat. 1217), and of the Act of June 30, 1941 (Public Law 140, Seventyseventh Congress), which authorize allowances for enlisted men on the retired list, and all other laws and parts of laws which are inconsistent with the provisions of this Act, are hereby repealed:

*

*

The provisions of this Act shall become effective as of June 1, 1942.

The provisions of the act of June 16, 1942, were effective as of June 1, 1942, which date was also the beginning date of Jones' retirement pay, and since the prior pay laws which form the basis for arriving

at the average pay for retirement pay under the act of June 30, 1941, were repealed as of June 1, 1942, including provisions which authorized allowances for enlisted men on the retired list, he was not then in receipt of or entitled to retired pay and allowance under the repealed provisions saved from reduction by the saving clauses in sections 15 and 19. However, it seems evident that the pay provisions of the act of June 16, 1942, reasonably were intended to apply in computing the retired pay on and after June 1, 1942, of enlisted men retired prior to June 1, 1942, under the act of June 30, 1941, in those cases where computation under the prior laws, including the repealed allowances, results in lesser pay. Otherwise effect would not be given the express provision of section 15 of the act of June 16, 1942, that retired enlisted men shall have their retired pay "computed as now authorized by law on the basis of pay provided in this act." The only active pay which Jones legally could have received during the six months prior to the effective date of his retirement was at pay rates which were repealed as of June 1, 1942. In this connection, it is to be noted that the act of June 30, 1941, not only constituted the law under which he was authorized to be retired but, also, was the law which set up the basis for computation of his retired pay, i. e., a per centum of the average pay he was receiving for six months prior to his retirement. While there may be no literal computation of his retired pay strictly as authorized by the act of June 30, 1941, on the basis of pay provided in the act of June 16, 1942, because the enlisted man actually had not received active pay for the prior six months computed on the basis of the latter act, the express provision in section 15 of the latter act that on and after the effective date thereof retired enlisted men shall have their retired pay "computed as now authorized by law on the basis of pay provided in this Act" properly may be given effect by computing this enlisted man's retirement pay, effective from June 1, 1942, on the same basis as though the pay rates contained in the Pay Readjustment Act of 1942, applicable to an enlisted man of his grade actually had been in effect for six months prior to his retirement. See 19 Comp. Gen. 516. Accordingly, you are authorized to make payment on the voucher, if otherwise correct. The voucher is returned herewith.

(B-30460)

NEWSPAPER ADVERTISING RESTRICTIONS—APPLICABILITY TO ADDITIONAL LISTINGS IN TELEPHONE DIRECTORIES

Telephone directories do not come within the definition of newspapers and are not covered by the term "other publications" appearing in General Regulations 66 of this office, and, therefore, the restrictions as to the authority required, and rates to be paid, for advertising in newspapers, as contained in section 3828, Revised Statutes, and the act of June 20, 1878, respectively, are not