men on the retired list of the Army who have died or may hereafter die while on active duty by proper assignment and also to citizens of the United States who may have died while serving in the armies of the Allies associated with the American forces: Provided further, That in addition to the foregoing sum, the unobligated balance of the appropriation "Disposition of remains of officers, soldiers, and civil employees," for the fiscal year 1921 is made available during the fiscal year 1922 for the above purposes and for the care and maintenance of graves of officers, soldiers, and civilian employees of the Army abroad, and for the preparation and shipment of their remains to their homes, or to national cemeteries. Act of Mar. 4, 1921 (41 Stat. 1386-1387), making appropriations for sundry civil expenses: Quartermaster Corps.

1823. Disposition of remains of deceased vocational trainees.-For funeral and other incidental expenses (including transportation of remains) of deceased trainees of the board. Act of June 5, 1920 (41 Stat. 887), making appropriations for sundry civil expenses: Vocational rehabilitation. 1824. Burial expenses of soldiers and Army nurses.-If death occur or shall have occurred subsequent to April 6, 1917, and before discharge or resignation from service, the United States shall pay for burial expenses and the return of body to his home a sum not to exceed $100, as may be fixed by regulations. Sec. 301 (g), added to the act of Sept. 2, 1914, by sec. 2, act of Oct. 6, 1917 (40 Stat. 405), as amended by sec. 10, act of Dec. 24, 1919 (41 Stat. 372).

This part of the original act as amended read as follows: "If the death occurs before discharge or resignation from service, the United States shall pay for burial expenses and the return of the body to his home a sum not to exceed $100, as may be fixed by regulations."

1825. Burial in national cemeteries.-All soldiers, sailors, or marines dying in the service of the United States, or dying in a destitute condition after having been honorably discharged from the service, or who served, or hereafter shall have served, during any war in which the United States has been, or may hereafter be, engaged, and, with the consent of the Secretary of War, any citizen of the United States who served in the Army or Navy of any government at war with Germany or Austria during the World War and who died while in such service or after honorable discharge therefrom, may be buried in any national cemetery free of cost. The production of the honorable discharge of a deceased man in the former case, and a duly executed permit of the Secretary of War in the latter case, shall be sufficient authority for the superintendent of any cemetery to permit the interment. *R. S. 4878, as amended by act of April 15, 1920 (41 Stat. 552).

No memorial is to be placed and no body interred within 250 feet of Arlington Memorial Amphitheater. See 18281, post.

1826. Burial of indigent veterans of the Civil War.-For expenses of burying in the Arlington National Cemetery, or in the cemeteries of the District of Columbia, indigent ex-Union soldiers, ex-sailors, or ex-marines of the United States service, either Regular or Volunteer, who have been honorably discharged or retired and who die in the District of Columbia, to be disbursed by the Secretary of War, at a cost not exceeding $45 for such burial expenses in each case, exclusive of cost of grave, $1,000, 60 per centum of which sum shall be paid out of the revenues of the District of Columbia. Act of Mar. 4, 1921 (41 Stat. 1386), making appropriations for sundry civil cxpenses: National cemeteries.

PAY AND ALLOWANCES.

Notes of Decisions.

[§ 18281

that service in time of peace, are not entitled to the privilege of interment in national cemeteries. (1910) 28 Op. Atty. Gen. 543.

Officers and seamen of Revenue-Cutter Service. Commissioned and warrant officers and seamen of the Revenue-Cutter Service, who die in the ordinary administration of 1827. Burial expenses of deceased indigent patients.-Burial of deceased indigent patients: For burying in the Little Rock (Arkansas) National Cemetery, including transportation thereto, indigent ex-soldiers, ex-sailors, or ex-marines of the United States service, either Regular or Volunteer, who have been honorably discharged or retired and who die while patients at the Army and Navy General Hospital, Hot Springs, Arkansas, to be disbursed at a cost not exceed ing $35 for such burial expenses in each case, exclusive of cost of grave, $200. Act of Mar. 4, 1921 (41 Stat. 1387), making appropriations for sundry civil expenses: National cemeteries.

1828. Burial of Army nurses.- * * * Army nurses honorably discharged from their service as such may be buried in any national cemetery, and, if in a destitute condition, free of cost. The Secretary of War is authorized to issue certificates to those army nurses entitled to such burial. R. S. 4878, as amended by act of April 15, 1920 (41 Stat. 552).

R. S. 4878, as enacted in the Revised Statutes, did not contain the two sentences set forth here. Said provisions were added, at the end of the original section, by amendment as cited above.

18281. Memorials in Arlington Memorial Amphitheater.-That a commission is hereby created, to be composed of the Secretary of War and the Secretary of the Navy, which shall submit annually to the President, who shall transmit the same to Congress by the first Monday in December, recommendations as to what, if any, inscriptions, tablets, busts, or other memorials shall be erected, and what, if any, bodies of deceased members of the Army, Navy, and Marine Corps shall be entombed during the next ensuing year within the Arlington Memorial Amphitheater, in the Arlington National Cemetery, Virginia: Provided, That no memorial shall be placed and no body shall be interred in the grounds about the Arlington Memorial Amphitheater within a distance of two hundred and fifty feet from the said memorial. Sec. 1, act of Mar. 4, 1921 (41 Stat. 1440).

That the Secretary of War shall be the chairman of the said commission and the depot quartermaster of the Army in Washington shall be its executive and disbursing officer. Sec. 2, act of Mar. 4, 1921 (41 Stat. 1440).

That no inscription, tablet, bust, or other memorial shall be erected nor shall any body be entombed within the Arlington Memorial Amphitheater unless specifically authorized in each case by Act of the Congress. Sec. 3, act of Mar. 4, 1921 (41 Stat. 1440).

That no inscription, tablet, bust, or other memorial as herein provided for shall be erected to commemorate any person who shall not have rendered conspicuously distinguished service in the United States Army, Navy, or Marine Corps, nor shall the body of any such person be entombed in the Arlington Memorial Amphitheater; nor shall any such memorial be erected or any body be entombed therein within ten years after the date of the death of the person so to be commemorated, except as heretofore or hereafter authorized by Congress. Sec. 4, act of Mar. 4, 1921 (41 Stat. 1440).

That the character, design, and location of any such inscriptions, tablets, busts, or other memorials when authorized as herein provided shall be sub

VIMU

ject to the approval of the commission herein created, which shall in each case obtain the advice of the Commission of Fine Arts. Sec. 5, act of Mar. 4, 1921 (41 Stat. 1440).

The burial of an unidentified veteran of the World War in this amphitheater was directed by joint resolution of Mar. 4, 1921 (41 Stat. 1447).

1829. Erection of headstones in private cemeteries.-That the Secretary of War is hereby authorized to erect headstones over the graves of soldiers who served in the Regular or Volunteer Army of the United States during the war for the Union, and who have been buried in private village or city cemeteries, in the same manner as provided by the law of March third, eighteen hundred and seventy-three, for those interred in national military cemeteries; and for this purpose, and for the expenses incident to such work, so much of the appropriation of que million dollars, made in the act above mentioned, as has not been expended, and as may be necessary, is hereby made available. The Secretary of War shall cause to be preserved in the records of his Department the names and places of burial of all soldiers for whom such headstones shall have been erected by authority of this or any former acts. Act of Feb. 3, 1879 (20 Stat. 281).

For continuing the work of furnishing headstones of durable stone or other durable material for unmarked graves of Union and Confederate soldiers, sailors, and marines in national, post, city, town, and village cemeteries, naval cemeteries at navy yards and stations of the United States, and other burial places, under the Acts of March 3, 1873, February 3, 1879, and March 9, 1906; continuing the work of furnishing headstones for unmarked graves of civilians interred in post cemeteries under the Acts of April 28, 1904, and June 30, 1906; and furnishing headstones for the unmarked graves of Confederate soldiers, sailors, and marines in national cemeteries, $120,000. Act of Mar. 4, 1921 (41 Stat. 1385), making appropriations for sundry civil expenses: National cemeteries.

The provisions of act of Mar. 3, 1873 (17 Stat. 545), mentioned above, were incorporated into R. S. 4877, ante, 1095. For act of Mar. 9, 1906, see 1831, post.

A specific appropriation for marking civilian graves in post cemeteries appears in the sundry civil appropriation acts of Apr. 28, 1904 (33 Stat. 496), and of June 30, 1900 (34 Stat. 741), respectively, mentioned above.

1830. Monuments, etc., in Cuba and China.-Monuments or tablets in Cuba and China: For repairs and preservation of monuments, tablets, roads, fences, and so forth, made and constructed by the United States in Cuba and China to mark the places where American soldiers fell, $1,000. Act of June 5, 1920 (41 Stat. 896), making appropriations for sundry civil expenses.

1831. Headstones for Confederate veterans.-That the Secretary of War be, and he is hereby, authorized and directed to ascertain the locations and condition of all the graves of the soldiers and sailors of the Confederate army and navy in the late civil war, eighteen hundred and sixty-one to eighteen hundred and sixty-five, who died in Federal prisons and military hospitals in the North and who were buried near their places of confinement; with power in his discretion to acquire possession or control over all grounds where said prison dead are buried not now possessed or under the control of the United States Government; to cause to be prepared accurate registers in triplicate, one for the superintendent's office in the cemetery, one for the Quartermaster-General's Office, and one for the War Record's Office, Confederate archives, of the places of burial, the number of the grave, the name, company, regiment, or vessel and State, of each Confederate soldier and sailor who so died, by verification with the Confederate archives in the War Department at Washington, District of

46

Columbia; to cause to be erected over said graves white marble headstones similar to those recently placed over the graves in the Confederate section" in the National Cemetery at Arlington, Virginia, similarly inscribed; to build proper fencing for the preservation of said burial grounds, and to care for said burial grounds in all proper respects not herein specifically mentioned, the said work to be completed within two years, at the end of which a report of the same shall be made to Congress. Act of Mar. 9, 1906 (34 Stat. 56).

*

Provision for the above has been made regularly. See 1829, ante.

The burial of Confederate veterans dying in the District of Columbia in the Arlington National Cemetery was authorized by act of Aug. 24, 1912 (37 Stat. 440). The annual sundry civil acts regularly provide for the maintenance of Confederate burial plats as follows: Confederate Mound, Oakwood Cemetery, Chicago; Confederate Cemetery, North Alton, Ill.; Confederate Cemetery, Rock Island, Ill.; Confederate section, Greenlawn Cemetery, Indianapolis, Ind.; Confederate Cemetery, Point Lookout, Md.; Confederate Stockade Cemetery, Johnstons Island, Sandusky Bay, Ohio; Confederate Cemetery, Camp Chase, Columbus, Ohio.

*

1832. Transportation of the baggage of deceased civilian employees.- * That hereafter, under such regulations as the Secretary of War may prescribe, transportation at public expense may be provided for the baggage of civilian employees who die in the service from their last duty station to such places within the limits of the United States as may be the home of their families, or as may be designated by their legal representatives or executors. Chap. XVIII, act of July 9, 1918 (40 Stat. 892).

*

1833. Settlement of accounts of a deceased soldier.-Hereafter, in the settlement of the accounts of deceased officers or enlisted men of the Army, where the amount due the decedent's estate is less than five hundred dollars and no demand is presented by a ly appointed legal representative of the estate, the accounting officers may allow the amount found due to the decedent's widow or legal heirs in the following order of precedence: First, to the widow; second, if decedent left no widow, or the widow be dead at time of settlement, then to the children or their issue, per stirpes; third, if no widow or descendants, then to the father and mother in equal parts, provided the father has not abandoned the support of his family, in which case to the mother alone; fourth, if either the father or mother be dead then to the one surviving; fifth, if there be no widow, child, father, or mother at the date of settlement, then to the brothers and sisters and children of deceased brothers and sisters, per stirpes: Provided, That this Act shall not be so construed as to prevent payment from the amount due the decedent's estate of funeral expenses, provided a claim therefor is presented by the person or persons who actually paid the same before settlement by the accounting officers. Act of June 30, 1906 (34 Stat. 750), making appropriations for sundry civil expenses.

See also art. 112, Articles of War, ch. 52, post.

1834. Estate tax not applicable if decedent died in the World War.The taxes imposed by this title or by Title II of the Revenue Act of 1916 (as amended by the Act entitled “An Act to provide increased revenue to defray the expenses of the increased appropriations for the Army and Navy and the extensions of fortifications, and for other purposes," approved March 3, 1917) or by Title IX of the Revenue Act of 1917, shall not apply to the transfer of the net estate of any decedent who has died or may die while serving in the military or naval forces of the United States in the present war or from injuries received or disease contracted while in such service, and any such tax

collected upon such transfer shall be refunded to the executor. Sec. 401, act of Feb. 24, 1919 (40 Stat. 1097).

1835. Gratuity to the heirs of a deceased soldier.-That hereafter, immediately upon official notification of the death from wounds or disease, not the result of his own misconduct, of any officer or enlisted man on the active list of the Regular Army or on the retired list when on active duty, the Quartermaster General of the Army shall cause to be paid to the widow, and if there be no widow to the child or children, and if there be no widow or child to any other dependent relative of such officer or enlisted man previously designated by him, an amount equal to six months' pay at the rate received by such officer or enlisted man at the date of his death. The Secretary of War shall establish regulations requiring each officer and enlisted man having no wife or child to designate the proper dependent relative to whom this amount shall be paid in case of his death. Said amount shall be paid from funds appropriated for the pay of the Army. Sec. 1, act of Dec. 17, 1919 (41 Stat., 367).

That nothing in this Act shall be construed as making the provisions of this Act applicable to officers or enlisted men of any forces or troops of the Army of the United States other than those of the Regular Army, and nothing in this Act shall be construed to apply in commissioned grades to any officers except those holding permanent or provisional appointments in the Regular Army. Sec. 2, act of Dec. 17, 1919 (41 Stat., 367).

Act of May 11, 1908 (38 Stat. 108), as amended by act of Mar. 3, 1909 (35 Stat. 735), provided that: "Hereafter immediately upon official notification of the death from wounds or disease not the result of his own misconduct of any officer or enlisted man on the active list of the Army, the Paymaster General of the Army shall cause to be paid to the widow of such officer or enlisted man, or to any other person previously designated by him, an amount equal to six months' pay at the rate received by such officer or enlisted man at the date of his death, less seventy-five dollars in the case of an officer and thirty-five dollars in the case of an enlisted man. From the amount thus reserved the Quartermaster's Department shall be reimbursed for expenses of interment, and the residue, if any, of the amount reserved, shall be paid subsequently to the designated person. The Secretary of War shall establish regulations requiring each officer and enlisted man to designate the proper person to whom this amount shall be paid in case of his death, and said amount shall be paid to that person from funds appropriated for the pay of the Army."

1836. Gratuity to heirs of a person killed in an aviation accident.Provided further, That there shall be paid to the widow of any officer or enlisted man who shall die as the result of an aviation accident, not the result of his own misconduct, or to any other person designated by him in writing, an amount equal to one year's pay at the rate to which such officer or enlisted man was entitled at the time of the accident resulting in his death, but any payment made in accordance with the terms of this proviso on account of the death of any officer or enlisted man shall be in lieu of and a bar to any payment under the Acts of Congress approved May eleventh, nineteen hundred and eight, and March third, nineteen hundred and ̧nine (Thirty-fifth Statutes, pages one hundred and eight and seven hundred and fifty-five), on account of death of said officer or enlisted man. Sec. 3, act of July 18, 1914 (38 Stat. 516).

The reference here is evidently intended to be seven hundred and thirty-five instead of seven hundred and fifty-five; see note to 7835, ante.

1837. Suits for damages by the estates of persons killed at sea.-That when. ever the death of a person shall be caused by wrongful act, neglect, or default occurring on the high seas beyond a marine league from the shore of any State, or the District of Columbia, or the Territories or dependencies of the