It will be noted that the statute does not provide for the use of a vessel of foreign registry for reasons of economy in expense or time. The purpose of the provision is to require officers and employees to travel on American registered vessels when such vessels are available where there is actual travel by water to or from foreign countries or possessions of the United States, and it mandatorily requires the denial of credit for "any allowance for travel or shipping expenses incurred on a foreign ship in the absence of satisfactory proof of the necessity therefor.” It has been held that under this statute the necessity for travel on a foreign ship must relate solely to the traveler's mission and must be one of which the department was aware in advance and which formed the primary basis of the action in authorizing the use of such vessel. 10 Comp. Gen. 245. The statement that an urgent objective of the assignment in this instance was the securing of early information in regard to wheat crop prospects in Australia for the 1930 crop season does not establish the necessity for the use of a foreign vessel within the contemplation of the statute, especially since a vessel of American registry was available by which Mr. Paxton could have arrived in Australia in advance of the time he did arrive by foreign vessel which he used. It follows, therefore, that reimbursement is not authorized for any items of travel and subsistence expense incurred for travel on the foreign vessel. In the instant case payment for the passage fare was made by the use of a transportation request in the sum of $1,050, which amount must be charged to the traveler. Miscellaneous expenses were claimed on vouchers nos. 4 and 5 of Mr. Paxton's account for the March quarter, 1931, which he paid to himself in an amount aggregating $324.50, representing the following items: Voucher 4, rent of deck chair, $1.25; tips to stewards, $20; per diem from November 22 to December 29, 1930, inclusive, 371⁄44 days at $7, $260.75; voucher 5, rent of two deck chairs, $2.50; tips to stewards, $40. In the circumstances, there is due the United States from Mr. Paxton, the sum of $1,374.50. The proper action should be taken by him to deposit that amount into the Treasury of the United States. (A-56466) INSTALLATION OF VAULTS, STRONG ROOMS, ETC., IN GOVERNMENTOWNED AND LEASED PREMISES In view of the more specific provisions of appropriations under the Treasury and Post Office Departments, the appropriation "Salaries and expenses, Division of Investigation, 1935", under the Department of Justice, is not available for purchase and installation of vaults, safes, or similar equipment in public buildings owned by the United States and under the con trol or administration of either the Treasury Department or the Post Office Department. Where vaults, strong rooms, etc., are so constructed and installed in privatelyowned premises leased by the Government as not to become permanently attached to the realty and readily removable as provided for under paragraph 8 of the standard form of Government leases without destroying its usefulness or damaging the property, such purchases and installations from public funds appropriated for the expenses of the service or project involved are authorized, but where such installation contemplates improvements permanently attached to the realty and not readily removable as indicated, the general rule is that such installations are not authorized. Comptroller General McCarl to the Attorney General, August 7, 1934: There has been received your letter of June 27, 1934 (JWG) as follows: I have received the following memorandum from the Director of the Division of Investigation: 66 'It is requested that a decision be rendered by the Comptroller General relative to the construction of vaults or strong rooms in rented space and in Goernment-owned space now occupied and to be occupied by the several field offices of the Division of Investigation of this Department. "For your information in this regard please be advised that the Division of Investigation now maintains 30 field offices throughout the country; each office being fully equipped to handle all types of investigations presently under the jurisdiction of the Division. The additional duties that have been assigned to the Division within the past eighteen months have necessitated equipping all field offices with firearms and other technical equipment. At the present time this equipment, to the value of many thousands of dollars, is being stored at the various offices and it has become absolutely necessary to have arrangements made to have such equipment properly safeguarded. It is deemed advisable and essential to construct vaults or strong rooms in these offices so that the firearms, ammunition, and technical equipment may be stored therein when not in use. It is therefore requested that this Department be advised at the earliest possible date whether steps may be taken by the Division of Investigation to install specially constructed doors and if necessary have installed bolts, bars, or any other like appliance to properly safeguard the aforementioned equipment, the expense thereof to be payable from the appropriation, "Salaries and Expenses, Division of Investigation, 1935." It is of course understood that wherever possible, such installations will be made to conform with paragraph 8 of the standard form of Government lease. "For the further information of the Comptroller General, please be advised that the protection presently afforded the various field offices of the Division both in rented space and in Government-owned space, is inadequate, and it would be a relatively simple matter for an organized gang of criminals to overpower such guards as are presently on duty and then loot the Division offices. During the past year it will be noted that such gangsters have looted police departments in various sections of the country, replenishing their stock of firearms and ammunition. With the above-requested additional safeguards, the possibility of the success of such raids will be reduced to an absolute minimum." Will you kindly advise the Department whether the appropriation "Salaries and Expenses, Division of Investigation" may be used for the construction of vaults or strong rooms in rented space and in Government-owned space now occupied and to be occupied by the field offices of the Division of Investigation, in order to properly protect firearms and other valuable equipment. The appropriation "Salaries and Expenses, Division of Investigation, 1935", provides as follows: Detection and prosecution of crimes: For the detection and prosecution of crimes against the United States; for the protection of the person of the President of the United States; the acquisition, collection, classification, and preservation of identification and other records and their exchange with the duly authorized officials of the Federal Government, of States, cities, and other in stitutions; for investigation of the official acts, records, and accounts of marshals, attorneys, clerks of the United States courts and Territorial courts, probation officers, and United States commissioners, for which purpose all the official papers, records, and dockets of said officers, without exception, shall be examined by the agents of the Division of Investigation at any time; and also, when requested by the presiding judge, the official acts, records, and accounts of referees and trustees of such courts; for such other investigations regarding official matters under the control of the Department of Justice and the Department of State as may be directed by the Attorney General; hire, maintenance, upkeep, and operation of motor-propelled passenger-carrying vehicles when necessary; for copying in the District of Columbia or elsewhere, reports of examiners at folio rates; firearms and ammunition, such stationery, supplies, and equipment for use at the seat of Government or elsewhere as the Attorney General may direct, including not to exceed $13,000 for taxicab hire to be used exclusively for the purposes set forth in this paragraph and to be expended under the direction of the Attorney General; traveling expenses, including expenses of attendance at meetings concerned with the work of such division when authorized by the Attorney General; payment of rewards when specifically authorized by the Attorney General for information leading to the apprehension of fugitives from justice, and including not to exceed $520,000 for personal services in the District of Columbia; $2,880,000. In the absence of a more specific appropriation the foregoing appropriation might be considered available for the use suggested if shown to be necessary to carry out the purposes for which the appropriation was made. 3 Comp. Gen. 812; 5 id. 1014. I find, however, in the Treasury Department Appropriation Act for 1935, act of March 15, 1934, 48 Stat. 440, the following appropriation: Vaults and safes: For vaults and lock-box equipments and repairs thereto in all completed and occupied public buildings under the control of the Treasury Department, and for the necessary safe equipments and repairs thereto in all public buildings under the administration of the Treasury Department, whether completed and occupied or in course of construction, exclusive of personal services, except for work done by contract or for temporary job labor under exigency not exceeding at one time the sum of $50 at any one building, $50,000. In the appropriation for the Post Office Department for the same fiscal year, also contained in the above act, 48 Stat. 449, is a specific appropriation for safes for use in all public buildings under the administration of the Post Office Department. It is a well-established rule that specific appropriations for particular objects are available for such objects to the exclusion of a more general appropriation which might otherwise be available therefor. 7 Comp. Gen. 459; A-50981, December 8, 1933. It must be held, therefore, that the appropriation for Salaries and Expenses, Division of Investigation, 1935, is not available for vaults, safes, or similar equipment in public buildings owned by the United States and under the custody or administration of either the Treasury Department or the Post Office Department. With respect to the proposed construction of vaults, strong rooms, etc., in privately owned premises leased by the Government, it has been held that where the equipment is such that it is not permanently attached to the realty and readily may be removed therefrom as provided for under paragraph 8 of the standard form of Government leases without destroying its usefulness or damaging the property, 7556°-35—8 such purchases and installations from public funds appropriated for the expenses of the service or project involved are authorized. See 5 Comp. Gen. 696 and decisions of April 13, and June 21, 1934, A-54725, and A-55493. Where, however, construction of the vaults, strong rooms, etc., contemplates changes in the leased premises in the nature of permanent improvements to the leased premises; that is, improvements permanently attached to the realty and not readily removable therefrom without damage to the property and/or equipment, the general rule is that such installations are not authorized. See 5 Comp. Dec. 478; 2 Comp. Gen. 607; 5 id. 366; decisions of October 10, 1930, and August 28, 1933, A-33513 and A-50554. The questions presented are answered accordingly. (A-57043) TRANSPORTATION-RATES-" EMIGRANT MOVABLES " Where a shipment is composed of articles which, if increased in weight in the same proportion to a total weight equivalent to the minimum carload weight prescribed for “emigrant movables" rating, would be entitled to that rating, the provisions of consolidated freight classification rule 15 (section 1) require that the carload charge for "emigrant movables' shall be the maximum charge for the shipment. Decision by Assistant Comptroller General Elliott, August 7, 1934: The Texas & New Orleans Railroad Co. has requested review of settlement T-913102, December 21, 1933, disallowing the carrier's claim for $236.67 in addition to the amount of $266 theretofore paid by Maj. W. C. Rawls, Army disbursing officer, on voucher 4620, November 17, 1932, for the transportation from Washington, D.C., to Fort Bliss, Tex., of a shipment of household goods, 6,674 pounds, and 2 horses, 2,225 pounds, covered by bill of lading WQ-446371, August 12, 1932. An enlisted soldier accompanied the shipment as attendant for the animals. The carrier originally stated the charge as $266 (bill no. Q-9382-9) on the basis of the emigrant movables rate, that is $1.33 per 100 pounds applied to a minimum weight of 20,000 pounds, and payment was made accordingly by the disbursing officer. See Southern Pacific Company v. United States, 268 U.S. 263. Thereafter the carrier submitted its bill no. Q-9382-9-B for $236.67 additional, being the difference between the payment of $266 and a charge of $502.67 computed as follows: 2 horses as 4,500 pounds at $4.03 per 100 pounds. "Attendant's fare $181.35 254.62 2.23 64. 47 502.67 In support of this claim for $236.67 the carrier noted on the face of bill No. Q-9382-9-B "The weight of the horses does not constitute 25 percent of tariff weight on emigrant movables item 7, page 53, Sup. 37 CFC #6." Settlement T-9131012 disallowed this claim because "As the weight of the horses was 25 percent of the actual weight of shipment, charges as originally paid on basis of emigrant movables rating appears correct." In its present submission the carrier has requested allowance of $236.67, urging in support of this claim that the provisions of Consolidated Freight Classification No. 7, page 215, note 2, require that the weight of the horses must amount to 5,000 pounds to secure the emigrant movables rating. The said provisions are as follows: # * Rating for "emigrant movables" will apply only on mixed carloads of: Second-hand (used) household goods * together with one or more of the, following articles, which articles must constitute at least 25% of the total weight upon which freight charges are assessed: When shipment of emigrant movables includes ordinary live stock one man in charge will be carried free in the car with the ship ment As Consolidated Freight Classification No. 7 did not become effective until September 20, 1932, and the shipment was made under bill of lading of August 12, 1932, the carrier's reference thereto is not clear with respect to this claim. However, identical provisions were published in Consolidated Freight Classification No. 6, Supplement 47, page 40, item 3, note 2, in effect on the date of shipment. The items composing this shipment are such as may be included in a shipment to which the emigrant movables rating would be applicable under the provisions of item 3, supra. The question as to whether the emigrant movables rate is applicable to the present shipment arises by reason of the item 3 provision that the articles enumerated as required in addition to the household goods "must constitute at least 25 percent of the total weight upon which freight charges are assessed." The rating for emigrant movables is a carload rating. Where the actual weight of a shipment is as much as or more than the minimum carload weight of 20,000 pounds prescribed for emigrant movables, the effect of the quoted provision is clear in the requirement that the articles other than household goods must constitute one-fourth of the total weight. In determining the effect of the above provision with respect to shipments weighing less than the minimum of 20,000 pounds, however, consideration must be given to the provisions of section 1 of rule 15 of Consolidated Freight |