found in section 6 of the act of Congress approved July 2, 1909, providing for the thirteenth and subsequent decennial censuses (36 Stat., 3), and the rate fixed by the Director of the Census under this law for the particular class of work on which Mrs. Cooper was engaged is 25 cents per hundred cards correctly punched. "On the voucher Mrs. Cooper claims salary at the rate of $600 per annum for December 24, 25, 26, 27, 28, and 29, and for punching on December 30 and 31, 1909, by means of a mechanical device, 1,643 birth cards at the rate of 25 cents per hundred cards. "Please advise me whether I am authorized to pay the voucher as presented in view of the fact that compensation is claimed for six days' service on a per annum basis, and compensation on piece-price basis on December 30 and 31, 1909." Section 6 of the act approved July 2, 1909 (36 Stat., 2), provides: "SEC. 6. That in addition to the force herein before provided for and to that already authorized by law there may be employed in the census office during the decennial census period, and no longer, as many clerks of classes four, three, two, and one; as many clerks, copyists, computers, and skilled laborers, with salaries at the rate of not less than six hundred dollars nor more than one thousand dollars per annum, and as many messengers, assistant messengers, messenger boys, watchmen, unskilled laborers, and charwomen as may be found necessary for the proper and prompt performance of the duties herein required, these additional clerks and employees to be appointed by the Director of the Census: Provided, That the total number of such additional clerks of classes two, three, and four shall at no time exceed one hundred: And provided further, That employees engaged in the compilation or tabulation of statistics by the use of mechanical devices may be compensated on a piece-price basis to be fixed by the director." I think that the word "employees" used in the last proviso in the above section includes clerks of the salary of Mrs. Cooper and that the administrative construction of the said section as disclosed by the appointment is correct in respect to this particular case. The act of June 30, 1906 (34 Stat., 763), providing for the division of time and compensation of pay for services of persons in the service of the United States applies only where the compensation is annual or monthly, and it can have no application to employees of the census engaged in the compilation or tabulation of statistics by the use of mechanical devices, who by the terms of their appointment are to be compensated on a piece-price basis fixed by the director for such services. I am of the opinion that if the voucher is otherwise correct its payment is authorized. COMMUTATION OF QUARTERS FOR FEMALE NURSES OF THE NAVY. There is no authority of law for the commutation of quarters for female nurses of the Nurse Corps of the Navy, established by the act of May 13, 1908 (35 Stat., 146). Decision by Assistant Comptroller Mitchell, January 6, 1910: The Auditor for the Navy Department submitted for approval, disapproval, or modification his decision, dated December 28, 1909, as follows: "In the settlement of the accounts of Pay Inspector Heap, U. S. Navy, paymaster at the navy-yard, Washington, D. C., it appears he had credited the female nurses belonging to the Nurse Corps of the Navy with rent of quarters at fifteen ($15) dollars per month and paid the amount to them in the same manner commutation of quarters are paid to officers of the Navy. * * "The act of May 13, 1908 (35 Stat., 146), * * * provides * 'the superintendent, chief nurses, and nurses shall respectively receive the same pay, allowances, emoluments, and privileges as are now or may hereafter be provided by or in pursuance of law for the Nurse Corps (female) of the Army.' "In reply to a letter from this office the Surgeon-General of the Army states: * * * that there is no order or regulation providing for commutation or rent of quarters for female nurses in the Army. The act of Congress approved February 2, 1901, organizing the Army Nurse Corps, provides they shall be entitled to quarters, subsistence, and medical attendance during illness, etc." Under this authority quarters for the army nurses on duty at the First Reserve (afterwards the Division Hospital), Manila, P. I., were hired by the Quartermaster's Department, but it is understood that the nurses now live in one of the buildings connected with the Division Hospital. The nurses in the United States are provided quarters in some building connected with the hospital where they are on duty.' "The act of March 3, 1909 (35 Stat., 753), under appropriation 'Pay of the Navy,' appropriation is made for rent of quarters for members of the Nurse Corps.' "On page 16 of the Regulations and Instructions for the Nurse Corps, U. S. Navy, authorized by the Secretary of the Navy, and prepared under the direction of the SurgeonGeneral the allowance for quarters is as follows: "Fifteen dollars per month for quarters will be allowed chief nurses and nurses not occupying public quarters, the amount to be credited on the pay roll on the certificate of the medical officer that the nurses have not been furnished with public quarters.' "The following is a copy of the draft of the proposed regulation relating to rent of quarters for female nurses: 'No. 115148. 66 WSG-JWR "BUREAU OF MEDICINE AND SURGERY, "[Fifth indorsement.] 666 'August 5, 1908. 'Subject: Draft of circular of information embodying regulations relative to appointment, qualifications, duties, etc., of personnel of the Navy Nurse Corps (female). Approved by the department as modified by the Judge-AdvocateGeneral, July 24, 1908. 66 "Respectfully returned to the department (No. 26477–3). "The department having approved the regulation that the pay of the Female Nurse Corps and the rent of quarters for the use of its members shall be paid from the appropriation "Pay of the Navy," the bureau has, upon the advice of the Bureau of Supplies and Accounts, to recommend that the following clause defining and limiting the "rent of quarters" be inserted as the sixth paragraph under the heading "Pay and allowances," page 15 of enclosure: 66 6 66 "Fifteen dollars per month for quarters will be allowed chief nurses and nurses not occupying public quarters, this amount to be credited on the pay roll on the certificate of the medical officer that nurses have not been furnished with public quarters. (Signed) "P. M. RIXEY, Surgeon-General, U. S. Navy."' ""26477-3 "NAVY DEPARTMENT, "OFFICE OF THE JUDGE-ADVOCATE-GENERAL, "August 10, 1908. "[Sixth indorsement.] 'Subject: Draft of circular of information embodying regulations concerning nurses' corps (female.) 'Respectfully forwarded to the department. "There is no legal objection to the insertion of the clause proposed in the preceding indorsement relative to "rent of quarters." (Signed) "No. 26477-3 "E. H. CAMPBELL, D-TH. "NAVY DEPARTMENT, 66 664 [Seventh indorsement.] 'Subject: Bureau of Medicine and Surgery: Submits for the approval and issuance in printed form, a draft of circular of information embodying regulations relative to the appointment in the Nurse Corps (female) of the U. S. Navy. Qualifications, examination of applications, etc. Respectfully returned to the Bureau of Medicine and Surgery. In view of the sixth indorsement hereon of the Judge-Advocate-General of the Navy Department, the department authorizes the insertion in the circular of information embodying regulations relative to the appointment, qualifications, duties, etc., of the personnel of the Navy Nurse Corps (female), of the clause relative to the "rent of quarters" proposed by the Surgeon-General in the fifth indorsement hereon. (Signed) "J. N. PILLSBURY, 666 "In reply to an inquiry from this office the SurgeonGeneral reports: "NAVY DEPARTMENT, "BUREAU OF MEDICINE AND SURGERY, 'Subject: Auditor for the Navy Department (No. 220), November 13, 1909, requests information concerning allowance for commutation of quarters of Nurse Corps, U. S. Navy. "Respectfully returned to the office of the JudgeAdvocate-General (No. 26477-33) via the Bureau of Supplies and Accounts. 52888°-VOL 16-10- -27 "The Nurse Corps, U. S. Navy, was established by the naval act approved May 13, 1908. The Regulations for the Nurse Corps authorized by the Secretary of the Navy, pages 14, 15, and 16, provided, in the absence of specific authority, that the pay and rent of quarters should be paid from the appropriation Pay of the Navy; the cost of subsistence from the appropriation Provisions, Navy; traveling expenses from the appropriation Pay, miscellaneous; that for each day subsisted by the Government the nurse's account should be credited for commutation of rations at the rate of 30 cents per day; that for each day a nurse subsisted herself she should be credited with 75 cents, and for each day on leave with pay she should be credited at the rate of 25 cents; that nurses should be allowed $15 per month for quarters when not occupying public quarters; and be checked 20 cents per month for the credit of the naval hospital fund. These regulations, so far as they pertain to pay and allowances, were prepared in the Bureau of Supplies and Accounts after consultation with the Comptroller, and were promulgated by the Secretary of the Navy to make effective the law which established the Nurse Corps, but which made no specific appropriation for its expenses during the fiscal year 1909. "Conditions as to subsistence and quarters differed and continue to differ at the several naval hospitals; at the naval hospital, New York, nurses receive quarters and subsistence in kind; at the naval hospital in Washington it is impracticable for the Government to furnish either quarters or subsistence in kind. "As the Secretary of the Navy had authority to make regulations providing for the pay, quarters, allowances for quarters, subsistence, and traveling expenses during the fiscal year 1909, when specific appropriation for none of these expenses was contained in the naval appropriation act, the bureau has been of the opinion that his authority was sufficient to continue to provide for quarters in kind or for commutation of quarters under the act of March 3, 1909. "One copy of Regulations and Instructions for the Nurse Corps, U. S. Navy, 1909, is inclosed herewith. 666 "P. M. RIXEY, "Surgeon-General, U. S. Navy.' "The Acting Chief of the Bureau of Supplies and Accounts reports: "NAVY DEPARTMENT, "BUREAU OF SUPPLIES AND ACCOUNTS, "November 26, 1909. "Subject: Auditor for the Navy Department (220), November 13, 1909, requests information concerning allow |