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RAILWAY MAIL SERVICE.

Compensation, additional, to clerk for services during "rest" period. See
COMPENSATION, additional.

Compensation, computing, of clerk, for fractional part of a month. See
COMPENSATION, annual.

RECLAMATION SERVICE.

Medical attendance. See MEDICAL ATTENDANCE, employees.
Printing for. See PUBLIC PRINTING, printing.

REFUNDMENT.

Bounty, of, by apprentice, on discharge. See NAVY, bounty.

Excessive postage. See POST-OFFICE DEPARTMENT, refundment.

Internal-revenue tax on specific legacy. See INTERNAL REVENUE SERV-
ICE, claim.

Moneys erroneously received and covered into Treasury.

The provision in section 3689, Revised Statutes, for the refund-
ment of moneys erroneously received and covered into the
Treasury, applies only to moneys covered into the Treasury
to the credit of the general fund, and does not authorize the
refundment of moneys erroneously paid into the Treasury to
the credit of any other fund. 300.
There is no provision of law authorizing the refundment of
moneys erroneously received from the sale of timber on the
Chippewa Indian lands and covered into the Treasury to the
credit of the permanent Chippewa Indian fund created by
the act of January 14, 1889. 300.

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Postage illegally collected. See POST-OFFICE DEPARTMENT, postage.
Stamp taxes on export bills of lading. See APPROPRIATIONS, permanent,
and INTERNAL REVENUE SERVICE, refundment.

REGULATIONS. See MARINE CORPS, baggage.

REIMBURSEMENT.

Battalion commissary, for advance of private funds. See COMMUTATION
OF RATIONS, private.

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Deputy marshal, for expenses in going to execute writ of commitment.
See MARSHAL, mileage.

Deputy marshal, for travel not on official business. See MARSHAL, travel.
Enlisted men of Navy for private property lost on steamship Leyden. See
PROPERTY, PRIVATE, reimbursement.

Expenses, last sickness, deceased pensioners. See PENSIONS, insanity,
and last.

Hire of quarters. See MARINE CORPS, quarters.

Horse killed in military service. See ARMY, horse.

Marshal, for expenses of subsistence while waiting to secure berth. See
TRAVELING EXPENSES, board.

REIMBURSEMENT-Continued.

Meals, cost of, taken while on duty after 6 p. m. See PUBLIC HEALTH
AND MARINE-HOSPITAL SERVICE, meals.

Member, commission to investigate needs of pneumatic tube mail service,
for traveling expenses.
See TRAVELING EXPENSES, commission.

Officer of the Navy, for traveling expenses in attending funeral of deceased
officer. See NAVY, mileage.

Traveling expenses. See MARINE CORPS and TRAVELING EXPENSES.
REMOVAL.

Marshal. See OFFICERS, office.

Territorial supreme court judge. See OFFICERS, office.

RENT.

Buildings in District of Columbia, where not appropriated for "in terms."
See DISTRICT OF COLUMBIA, rent.

Computing monthly rental for fractional part of month.

The provision in the act of April 28, 1904, for computing payments
of annual or monthly compensation of officers, agents, and
employees of the United States, has no application to con-
tracts for the payment of monthly rental for leased premises.
494.

"Month." See CONTRACTS, month.

Notice of intention to vacate premises. See DISTRICT OF COLUMBIA,
notice.

Offices in District of Columbia for Isthmian Canal Commission. See Dis-
TRICT OF COLUMBIA, rent.

Time, computing between two specified dates. See TIME, computing.
RESIGNATION.

Time of taking effect of. See DISTRICT ATTORNEYS, resignation.
REVENUE-CUTTER SERVICE.

Compensation, computing annual, for fractional part of month. See COM-
PENSATION, annual.

Compensation, payment of monthly, on next to last day of month.

The practice of making payments of monthly compensation in the
Revenue-Cutter Service on the next to the last day of a month
when the last day falls on a Sunday or legal holiday, although
provided for by regulation, is not authorized by law, and
where a disbursing officer makes such payments he does so at
his own risk. 86.

Leave of absence with half pay, as punishment for an offense.
The Secretary of the Treasury is not authorized to place a com-
missioned officer of the Revenue-Cutter Service, whose com-
pensation is fixed by law, on leave of absence with half pay,
as a punishment for an offense. 570.

Pay, computing annual, for fractional part of month. See COMPENSATION,
annual.

REVENUE-CUTTER SERVICE-Continued.

Pay, retired, officer, on permanent waiting-orders list.

Under the provisions of section 9 of the act of April 12, 1902,
commissioned officers of the Revenue-Cutter Service placed,
under the act of March 2, 1895, on the permanent waiting-
orders list, are entitled to 75 per cent of the presert pay of the
rank upon which they were retired. 762.

Pay, 10 per cent increase of, for service at foreign station.
An officer of the Revenue-Cutter Service who, while assigned to
duty in connection with the Louisiana Purchase Exposition,
was sent to Germany for special services by and for the expo-
sition company and not for duty as an officer of the Revenue-
Cutter Service is not entitled for such service abroad to the 10
per cent increased pay provided for by the act of June 30,
1,902, for commissioned officers serving at foreign stations.
670.

Promotion of officer prior to passing required examination.

The promotion of an officer of the Revenue-Cutter Service prior
to his passing the required examination is not authorized.
764.

Retired officer. See supra, pay, retired.

Retirement of officers upon "retired waiting-orders list."

The provision in the act of April 12, 1904, that "when any officer
in the Revenue-Cutter Service has reached the age of 64 years
he shall be retired by the President from active service,"
applies to officers of that Service who have been placed upon
the "retired waiting-orders list.” 612.

REWARD.

Payment of, to finder of lost boat.

Payment of a reward to the finder of a lost boat, the property of
the United States, which had been lost at sea, is not author-
ized where no reward had been offered prior to the return of
the property. 741.

SALARY.

Assignment of, by employees. See ASSIGNMENT, pay and salary.
Computing payments of, for fractional part of month. See ARMY, pay,
and COMPENSATION, annual.

Monthly payment of, on next to last day of month when last day falls on
Sunday or a holiday. See REVENUE-CUTTER SERVICE, compensation.
Postmaster, of, where based on abnormal increase of gross receipts. See
POST-OFFICE DEPARTMENT, postmaster.

SCHOOLS.

Howard University, printing for. See PUBLIC PRINTING, printing.
Pay, computing, of teachers. See DISTRICT OF COLUMBIA, teachers.
Per capita expenditure for support of Indian schools. See INDIAN
AFFAIRS, per capita.

SERVICE.

Motion to dismiss or affirm. See MARSHAL, fees.

SMITHSONIAN INSTITUTION.

Salary, assignment of, by employees. See ASSIGNMENT, salary.

STATUTES, CONSTRUCTION OF.

Misdescription in act making specific appropriation. See APPROPRIATIONS,
misdescription.

SPECIAL AGENT.

Pay while suspended. See OFFICERS, suspension.

Reimbursement of, for use of his own horse and buggy. See TRAVELING
EXPENSES, special.

STATE.

Compensation paid employees of. See AGRICULTURE, DEPARTMENT OF,
compensation.

SUBSISTENCE.

Chinese prisoner. See CHINESE PERSONS, prisoner.

Commutation of, to retired enlisted men of the Army. See ARMY, sub-
sistence.

Deduction on account of, from pay, retired enlisted men of Marine Corps,
while in Government Hospital for the Insane. See MARINE Corps,
subsistence.

Employee, to, while performing extra services after office hours.

A matron in the Immigration Service is not entitled to reimburse-
ment of expenses for subsistence incurred while performing
extra services at her regular place of employment.

128.

Meals, reimbursement for cost of, taken while on duty after 6 p. m. See
PUBLIC HEALTH AND MARINE-HOSPITAL SERVICE, meals.

Per diem in lieu of. See CENSUS Office, PUBLIC HEALTH AND MARINE-
HOSPITAL SERVICE, and TRAVELING EXPENSES, per diem.

Reimbursement, marshal, for expense of, while waiting to secure sleeping
car berth. See TRAVELING EXPENSES, board.

Retired enlisted men. See ARMY, subsistence.

SUMMONS.

Subpoena, service of, outside district where issued. See MARSHAL, sub-
pœna.

SUPERVISING ARCHITECT.

Appropriation, incidental expenses, construction of public buildings.

The provision in the act of June 28, 1902, for "such other inci-
dental expenses and supplies" as may be necessary for use in
the office of the Supervising Architect for carrying into effect
the various appropriations for public buildings, applies only
to incidental expenses and supplies pertaining to the construc-
tion of public buildings, and therefore is not applicable to

SUPERVISING ARCHITECT-Continued.

Appropriation, incidental expenses, construction of public buildings-Con.

the expense of tinting the walls of the engineering and draft-
ing room in the office of the Supervising Architect, nor to the
cost of fire line and hose for said office. 412.

SUSPENSION.

Without pay, pending investigation of charges. See LEAVE OF ABSENCE,
suspension; OFFICERS, suspension, and REVENUE-CUTTER SERVICE,
leave.

Traveling expenses, employees, while under. See TRAVELING EXPENSES,
employees.

TAXES.

Assessments by local authorities against Government property.

The United States is not liable for an assessment levied against its
property by local State authorities for sewerage purposes.
629.

Banks, exemption of, from taxes on note circulation.

The provision in section 3411, Revised Statutes, exempting banks
from the payment of taxes on the amount of their notes in
circulation in certain cases therein specified, is limited to
State banks and associations and has no application to national
banks.

508.

Refundment of stamp taxes on export bills of lading. See APPROPRIA-
TIONS, permanent.

TELEPHONES.

Telephone service for Government Hospital for the Insane.

The provision in the act of April 27, 1904, fixing the charges for
telephone service in the District of Columbia, has no applica-
tion to telephone service furnished the Government Hospital
for the Insane, or any other Department of the General
Government. 21.

Telephone service for office of recorder of deeds.

TIME.

The act of April 27, 1904, which provided that no part of the
appropriation therein made for telephone service in the Dis-
trict of Columbia should be used in payment for such service
in excess of the maximum rates therein stipulated, has no
application to telephone service for the office of the recorder
of deeds, for the reason that payment therefor is made out of
the fees of said office, and not from any part of the appropri-
ation made in said act. 167.

Computing time between two specified dates.

In computing the time between two specified dates the general
rule is to exclude the first and include the last date. 494.

"Month." See CONTRACTS, month.

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