the order of deportation, the expenses of the marshal, $8.40, referred to above, if properly incurred in so transporting said Chinese person, would be a proper charge against the Department of Commerce and Labor appropriation. The same rule would hold in regard to the charge of John F. White for subsistence furnished said Chinese person from January 11 to 26, 1910, amounting to $12, if during this time the Chinese person was held under the order of deportation preparatory to and as a step toward his actual deportation.

If, on the other hand, the expenses covered by the two vouchers submitted were incurred after the Chinese person was indicted by the federal grand jury, or if the deportation of said Chinese person was otherwise actually stayed during this time by the court, the United States commissioner, the district attorney, or the Department of Justice, then the proper judicial appropriations would be applicable to defray said expenses, if otherwise correct.

PAYMENT OF REPAIRING, STORAGE, AND CLEANING AUTOMOBILES FOR THE USE OF THE OFFICES OF ATTENDING SURGEONS, UNITED STATES ARMY.

The appropriation "Transportation of the Army and its supplies, 1910," is not legally chargeable with the cost of services rendered and materials furnished in repairing automobiles for the use of the offices of attending surgeons, United States Army, and the appropriation “Barracks and quarters, 1910," is not legally chargeable with the cost of services rendered in storing, sheltering, caring for, cleaning, and delivering automobiles for the offices of said attending surgeons.

Decision by Assistant Comptroller Mitchell June 24, 1910.

The Auditor for the War Department has submitted for approval, disapproval, or modification his decision, dated the 18th instant, making an original construction of statutes, as follows:

"In the examination of certain vouchers in a quartermaster's account for April, 1910, the questions arise as to whether or not the appropriation Transportation of the Army and its supplies, 1910,' is legally chargeable with the

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cost of services rendered and materials furnished in repairing automobiless for the use of the office of the attending surgeon, United States Army, in the city of Washington, and whether or not the appropriation Barracks and quarters, 1910,' is legally chargeable with the cost of the services rendered in sheltering and storing, caring for and cleaning, and delivering automobiles for the office of the aforesaid attending surgeon.

"The appropriation Transportation of the Army and its supplies, 1910, is available for the purchase and repair of such harness, wagons, carts, and drays as are required for the transportation of troops and supplies and for garrison purposes. It is also available in the same way for ships, boats, and other vessels; but none of these means of transportation are legally available for an attending surgeon in the performance of his official duties. He is required to provide his own means of transportation. A surgeon is authorized to have two horses and to draw forage for the (See par. 1088, A. R., 1908.) I know of no law or regulation authorizing an attending surgeon to use an automobile, carriage, or horse owned by the United States in performing his official duties, nor of any law or regulation authorizing such use.

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"The appropriation Barracks and quarters, 1910,' is available for storehouses for the safe-keeping of military stores' and for civilian employees' payable from the funds appropriated for barracks and quarters. In my opinion, it is not legally chargeable with the cost of services rendered as aforesaid in a case where there is not a legitimate use made of an automobile.

"I am therefore of the opinion, and so decide, that the appropriation Transportation of the Army and its supplies, 1910,' is not legally chargeable with the cost of services rendered and materials furnished in repairing automobiles for the use of the office of the attending surgeon, United States. Army, in the city of Washington, and that the appropriation 'Barracks and quarters, 1910,' is not legally chargeable with the cost of the services rendered in storing, and sheltering, caring for, cleaning, and delivering automobiles for the office of said attending surgeon."

The attending surgeon is a mounted officer with the rank of captain. The law provides that he shall be mounted either by the Government furnishing the mount and horse equipment in kind, or by increased annual pay to include such expense in case he furnishes his own mount and horse equipment, and in either case the law provides forage, bed

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ding, shoeing, and shelter for the authorized number of his horses. I know of no law that would authorize the purchase or maintaining at public expense of automobiles for his use. Upon the facts stated, the decision by the Auditor

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"that the appropriation Transportation of the Army and its supplies, 1910,' is not legally chargeable with the cost of services rendered and materials furnished in repairing automobiles for the use of the office of the attending surgeon, United States Army, in the city of Washington, and that the appropriation Barracks and quarters, 1910, is not legally chargeable with the cost of the services rendered in storing, and sheltering, caring for, cleaning, and delivering automobiles for the office of said attending surgeon is approved. (See 16 Comp. Dec., 78.)

STORAGE CHARGES MADE BY A COLLECTOR OF CUSTOMS AGAINST ILLEGAL IMPORTATIONS SENT THROUGH THE MAILS.

Storage charges will lie by a collector of customs against illegal importations sent through the mails when said importations have been received in the Dead Letter Office of the Post-Office Department and turned over to the collector to be disposed of by public sale.

Decision by Comptroller Tracewell, June 25, 1910.

Howard S. Nyman, collector of customs for the port of Washington, D. C., appealed, June 13, 1910, from the action of the Auditor for the Treasury Department in disallowing certain storage compensation charged by the collector in his account for the month of March, 1910, in the amount of $77.40 for 215 packages received through the mails which contained dutiable articles.

The Auditor disallowed said sum by his certificate of settlement No. 3025 of May 28, 1910. He gave as his reason for the disallowance the following:

"That no storage charges lie against illegal importations through the mails, and therefore no compensation from storage accrues."

Section 17 of the act of March 3, 1879 (20 Stat., 359), provides in part as follows:

* printed matter other than books received in the mails from foreign countries under the provisions of postal

treaties or conventions shall be free of customs duty, and books which are admitted to the international mails exchanged under the provisions of the Universal Postal Union Convention may, when subject to customs duty, be delivered to addresses in the United States under such regulations for the collection of duties as may be agreed upon by the Secretary of the Treasury and the Postmaster-General."

Article 16 of the Universal Postal Convention, concluded at Rome, Italy, May 26, 1906, provides:

"Second. To insert in ordinary or registered articles placed in the mails (b) articles liable to customs duty *

*
*

"4. Articles coming under the prohibitions of paragraph 3 preceding, which have been forwarded erroneously, should be returned to the office of origin except in cases where the administration of the country of designation is authorized by its legislation or by its domestic regulations to dispose of them otherwise."

Article 829 of the Customs Regulations, 1908, provides:

"If for any cause an undelivered supposed or nondutiable letter, or sealed or unsealed parcel is not returned to the country of origin, it shall be delivered to the proper customs officer for disposition under the customs laws and regulations governing seized or unclaimed articles, as the case may be.".

Dutiable articles are admitted to the mails exchanged under the various parcels-post conventions under certain conditions. Duties and not fines are assessed on parcels-post parcels, except such as contain cigars and cigarettes in illegal quantities or packages, in which case fines are assessed. (Art. 775, Customs Regulations, 1908.)

There are postal conventions between the United States and Canada, Mexico, Cuba, and the Republic of Panama, which authorize the exchange of all classes of articles which are admitted to the domestic mails of the countries parties thereto, subject to such regulations as may be deemed necessary for the protection of its customs revenue. Duties and not fines are assessed on postal-convention packages, except those containing cigars or cigarettes in unlawful quantities. The packages in question had been received in the Dead Letter Office of the Post-Office Department from various post-offices throughout the country under the requirements

of article 804, Customs Regulations, 1908, and were turned over to the collector of customs under the regulations, who held them until they were disposed of by public sale. From the proceeds of the sale thereof the collector was paid storage under section 2965, Revised Statutes.

In view of the foregoing I think the collector is clearly entitled to storage compensation on the packages in question. The Auditor's action is therefore disaffirmed.

PAY OF MIDSHIPMAN FROM DATE OF GRADUATION FROM UNITED STATES NAVAL ACADEMY TO DATE OF COMMISSION IN NAVY WHEN NOT COMMISSIONED WITHIN SIX MONTHS FROM DATE OF GRADUATION.

Where a midshipman, United States Navy, has not been commissioned an officer in the Navy within six months after date of graduation, such cadet is not entitled to pay of the grade in which he may later be commissioned from date of graduation.

Decision by Assistant Comptroller Mitchell, June 28, 1910.

George Joerns, ensign, U. S. Navy, appealed June 20, 1910, from the disallowance by the Auditor for the Navy Department, by settlement No. 54733, dated June 7, 1910, of his claim for pay of an ensign from June 7, 1909, to December

31, 1909.

The Auditor's reasons for the disallowance are stated as follows:

"The records show that claimant was graduated from the Naval Academy June 6, 1909; commissioned an ensign April 22, 1910, to rank from June 7, 1909; and that such commission was accepted by claimant May 4, 1910. It thus appears that he was not commissioned an officer in the Navy within six months after graduation, and is therefore not entitled to the pay claimed. (See 27 Stat., 715, and Decision Comp. Treas., May 17, 1910.)"

The Bureau of Navigation, under date of April 23, 1910, notified Mr. Joerns as follows:

"The President of the United States, by and with the advice and consent of the Senate, having appointed you an ensign in the Navy from the 7th day of June, 1909, I have the pleasure to inclose herewith your commission, dated April 22, 1910.