530 
NATIONAL RESEARCH COUNCIL 
Payment of Salaries and Compensation 
1914 TREASURY DEPARTMENT 
Department Circular No. 35 office of comptroller of the treasury 
— Washington, August 18, 1914. 
Comptroller of the Treasury. 
The following information is given for computing annual or monthly compensation for 
services rendered the United States. 
The Act of Congress approved June 30, 1906 (34 Stat., 763) provides as follows: 
Sec. 6. Hereafter, where the compensation of any person in the service of the United 
States is annual or monthly the following rules for division of time and computation of pay 
for services rendered are hereby established: 
Annual compensation shall be divided into twelve equal installments, one of which shall 
be the pay for each calendar month; and in making payments for a fractional part of a month 
one-thirtieth of one of such installments, or of a monthly compensation, shall be the daily 
rate of pay. For the purpose of computing such compensation and for computing time for 
services rendered during a fractional part of a month in connection with annual or monthly 
compensation, each and every month shall be held to consist of thirty days, without regard to 
the actual number of days in any calendar month, thus excluding the thirty-first of any 
calendar month from the computation and treating February as if it actually had thirty days. 
Any person entering the service of the United States during a thirty-one day month and 
serving until the end thereof shall be entitled to pay for that month from the date 
of entry to the thirtieth day of said month, both days inclusive; and any person enter- 
ing said service during the month of February and serving until the end thereof shall be 
entitled to one month's pay less as many thirtieths thereof as there were days elapsed prior to 
date of entry: Provided, That for one day's unauthorized absence on the thirty-first day of 
any calendar month one day's pay shall be forfeited. 
This act is construed as requiring that — 
1. Each calendar month shall consist of thirty days, and the computation of salary shall 
be by each month separately, one-twelfth of an annual salary constituting the compensation 
of each month. 
2. One-thirtieth of a monthly installment of salary is to be allowed each day of service 
from the first to the thirtieth, inclusive. The last day of February counts as three days of 
service for pay purposes (two days in leap years) . 
3. The thirty-first day of a month enters into the computation of salary only where there 
is one day's absence in a nonpay status on that day — that is, absence in a nonpay status did 
not occur also on the thirtieth. For such absence on the thirty-first one day's pay is 
forfeited. 
Reference is made to 20 Comp. Dec, 772 and 867. 
Department circulars No. 46 of 1904 and No. 67 of 1906, are superseded. 
Approved: 
Wm. p. M alburn. Acting Secretary of the Treasury. 
Geo. E. Downey, Comptroller. 
Moved: That it is the interpretation of the Interim Committee of the motion of March 
18, 1919 that all terms of service expire on June 30 of the appropriate year. (Adopted.) 
Considering the question of incidental printing of the Divisions, it was the 
sense of the Interim Committee that the Chairman would charge such expenses 
to their own divisional allotments unless special approval had been received 
from the Interim Committee for the cost to be paid from other funds. 
