The War Department advises that about 30,000 headstones are furnished annually by the Government for the graves of ex-service men, that the majority of these are placed in private cemeteries throughout the country, and that American white marble is the kind of marker furnished. In the course of the hearings, the committee was advised that the Government contract price for the white marble marker now furnished for the graves of deceased veterans is $7.51 each and that for the flat marble marker the price paid by the Government is $6.27 per marker. The committee was advised by private parties appearing in behalf of this legislation that the flat bronze marker can be purchased by the Government for about $7.25 per marker. The Senate Military Affairs Committee believe it advisable to recommend an amendment to S. 1898, providing that the price of each bronze grave marker furnished by the Secretary of War under the provisions of this act shall not exceed $9.

The following letter, concerning the price at which the Government can obtain flat bronze markers, which was made a part of the hearing on S. 1898, is made a part of this report, as follows:

Mr. ROY HATTEN,

Care of Hotel Monroe, Portsmouth, Va.

CINCINNATI, OHIO, April 6, 1936.

DEAR MR. HATTEN: In compliance with your suggestion about bronze markers in quantity production to the United States Government, would say that, inasmuch as we are direct manufacturers and can eliminate all distributor's commission, we are in a position to supply these markers, which you know are superior in material and workmanship and more enduring than any other, at the following very attractive figure:

Twelve by twenty-four inch cast virgin bronze grave markers, three-sixteenths to one-fourth inch thick, weighing 18 to 20 pounds, containing (U. S. Government standard analysis) 85 percent copper, 5 percent tin, 5 percent lead, 5 percent zinc.

Price each, f. o. b. Cincinnati, Ohio, $7.25.
Yours very truly.

WILLARD BRONZE CO.,
Per M. BISH, Director of Sales.

The following is copy of a resolution adopted at the National Convention of the American Legion at Cleveland, Ohio, September 1936: RESOLUTION ADOPTED AT THE NATIONAL CONVENTION OF THE AMERICAN LEGION AT CLEVELAND, OHIO, SEPTEMBER 1936

Be it resolved, That this convention reaffirm its previous mandates that "the Secretary of War be authorized to furnish a flat stone or bronze marker for the graves of war veterans in addition to the upright stone marker now furnished by the Government."

Report of the War Department on S. 1898 follows:

Hon. MORRIS SHEPPARD,

Chairman, Committee on Military Affairs,

United States Senate.

APRIL 30, 1937.

DEAR SENATOR SHEPPARD: Careful consideration has been given to the bill (S. 1898) to authorize the Secretary of War to furnish certain markers for certain graves, which you transmitted to the War Department under date of March 18, 1937, with a request for information and the views of the Department relative thereto.

The applicable provisions of existing law are as follows:

Act of March 3, 1873 (sec. 4877, R. S.), which provides for the supply of headstones for the unmarked graves of Union soldiers, sailors, and marines in the national cemeteries.

Act of February 3, 1879 (20 Stat. 281), providing for headstones for the unmarked graves of Union soldiers, sailors, and marines buried in private city, town, and village cemeteries in the same manner as for the national cemeteries.

Act of March 9, 1906 (34 Stat. 56), providing for marking the graves of Confederate soldiers who died in Federal prisons and military hospitals in the North. Act of March 14, 1914 (38 Stat. 768), providing for headstones for the graves of Confederate soldiers and sailors in national cemeteries and Federal military stations, or localities throughout the country.

Appropriation act, fiscal year 1923 (42 Stat. 716-765), and subsequent appropriation acts, providing for headstones for the graves of World War veterans. Act of February 26, 1929 (45 Stat. 1307), providing for furnishing headstones for the unmarked graves of Confederate soldiers buried in private, city, town, or village cemeteries.

Under the provisions of the above-mentioned laws, headstones of approved design, appropriately inscribed, are furnished upon application, for the unmarked graves of honorably discharged ex-service men and those who may die in the service. These headstones are of American white marble, the designs having been the result of a properly appointed committee by the Secretary of War, with the further approval of the Commission of Fine Arts and the various interested veterans' organizations.

Approximately 30,000 headstones are furnished annually by the Government for the graves of ex-service men, the majority of these for erection in private cemeteries throughout the country. The same general type of headstone of American white marble has been furnished for this purpose for more than 70 years and, considering the number supplied, the private cemeteries where headstones may not be erected are inconsiderable in number.

In the 70 years that have passed since the initial supply of headstones, many experiments have been made and much consideration has been given to the numerous recommendations for change. Each time the subject is reviewed, the conclusion of the Department has been that marble is most suitable after all facts are considered. In the past few years there has been considerable agitation for the adoption by the Department of the bronze marker. It is the opinion of the Department that this agitation is the result of efforts of promoters of the so-called parkplan type of cemetery. There is a very great variance in the regulations of commercial cemeteries relative to type, size, and design of the monument they permit. Likewise, some require their purchase from the cemeteries, while others by regulations require purchase from specified sources. If the bronze marker is to be adopted for the so-called park-plan cemetery, equal consideration should be given to the other cemeteries, the regulations of which prohibit the use of the standard design now supplied. Finally, if these changes were carried to a conclusion, the result would be no standard type, with the Government competing with commercial concerns by supplying almost as many designs as there are cemeteries.

One important factor connected with the existing type of headstone is the great amount of sentiment that has become attached to this by the veterans and the public. Many consider it a high honor to receive one of these headstones as it is an indication to all that the veteran whose grave it marks served his Nation honorably in its armed forces. It is to the dead what the campaign medal is to the living.

From an economic standpoint it is believed that the adoption of the proposed law would result in a great increase in the cost of supplying headstones, due mainly to the administrative difficulties in supplying different types to meet the regulations of different cemeteries. Furthermore, it would be impossible to estimate in advance yearly requirements for each type of marker, thereby eliminating the purchase in bulk of Government headstones and resulting in a decided increase in the cost of the stones.

The War Department is, therefore, of the opinion that, in view of the increase in expenditure which would result were the proposed bill enacted into law, and the fact that the headstone now furnished is satisfactory to the large majority of the relatives of the veterans and meets the requirements of the cemeteries in which most of the burials are made, approval thereof is not warranted.

This proposed legislation has been submitted to the Bureau of the Budget, which reports that it would not be in accord with the program of the President and that there would be no objection to the submission to Congress of this unfavorable report.

Sincerely yours,

HARRY H. WOODRING,
Secretary of War.

75TH CONGRESS 3d Session

HOUSE OF REPRESENTATIVES

{

REPORT No. 2087

CLARIFYING THE STATUS OF PAY AND ALLOWANCES UNDER THE PROVISIONS OF THE ACT OF SEPTEMBER 3, 1919

APRIL 5, 1938.-Committed to the Committee of the Whole House on the state of the Union and ordered to be printed

Mr. ANDREWS, from the Committee on Military Affairs, submitted the following

REPORT

[To accompany S. 3272]

The Committee on Military Affairs, to whom was referred the bill (S. 3272) to clarify the status of pay and allowances under the provisions of the act of September 3, 1919, having considered the same, report favorably thereon with a recommendation that it do pass.

Congress by the act of March 26, 1934 (48 Stat. 466) authorized to be appropriated annually such sums as might be necessary to enable the President to meet losses sustained by officers of the United States while in service in foreign countries, due to the appreciation of foreign currencies in their relation to the American dollar. In pursuance of this act, an Executive order was issued setting forth regulations to apply to all officers of the United States in service in foreign countries. The Executive order stated in part that

The words in the act "while in service in foreign countries," for the purposes of these regulations, shall be understood to mean (a) while employed in or on assignment or detail to a post of duty in a foreign country * * [Italics supplied.]

*

In the act of March 4, 1923 (42 Stat. 1509), provision was made for the American Battle Monuments Commission, which was charged with the duty of erecting suitable memorials commemorating the services of the American soldier in Europe.

Gen. John J. Pershing was appointed by the President of the United States as a member of this Commission, and he was elected chairman of the Commission. General Pershing's duties as chairman of the American Battle Monuments Commission over a period of several years were such as to require his presence in Europe for long periods of time. However, he received no remuneration for his services in connection with the Commission. The only remuneration he

received was as a retired officer of the United States Army. It is against his pay as a retired officer received by him while abroad in connection with work of the Commission that the disallowances in question were made.

Acting under authority of the act of March 26, 1934 (48 Stat. 466), and the Executive order issued in pursuance thereof, the War Department took the view that since General Pershing was in fact actively engaged in the discharge of his duties as chairman of the American Battle Monuments Commission, he was clearly entitled to the benefit of the 1934 act. Therefore, payments were made to him accordingly, giving him the benefit of exchange losses as provided for in the 1934

act.

However, in the latter part of 1936, the Comptroller General held that this view taken by the War Department was in error on the ground that the status of General Pershing while on duty with the American Battle Monuments Commission was not other than that of a retired officer residing abroad. Thus, all payments made to General Pershing for exchange losses were disallowed. War Department records show that these disallowances amount to $19,490.06, all of which represents payments for exchange losses made to him while he was on duty with the Commission in Europe during the periods June to December 1934, June to November 1935, and from July to October 1936.

The bill, S. 3272, proposes to validate payments for exchange losses heretofore made to General Pershing while on duty in Europe as chairman of the American Battle Monuments Commission, to authorize like payments for duty heretofore performed during periods for which he was not paid exchange losses due to the ruling of the Comptroller General and to authorize such payments for any similar duty General Pershing may perform in the future.

The committee is aware of the splendid service rendered by General Pershing in connection with the American Battle Monuments Commission. In this connection, the War Department in its letter relative to this legislation states as follows:

To his international fame as commanding general of the American Expeditionary Forces in France and to his personal activity and wise supervision are due the successful completion of the program, provided by the Congress, for permanently marking and caring for, in a proper manner, our battlefields and cemeteries in France. These duties have been a great drain on his personal finances.

In the performance of this patriotic duty, which was rendered under an appointment by the President of the United States pursuant to an act of Congress, General Pershing is fully entitled in every sense of the word to the benefits intended to be conferred by Congress in the act of March 26, 1934, designed to meet losses sustained by officers of the United States while in service in foreign countries, due to the appreciation of foreign currencies in their relation to the American dollar.

Letter of January 17, 1938, from the War Department follows: JANUARY 17, 1938.

Hon. MORRIS SHEPPARD,

Chairman, Committee on Military Affairs,

United States Senate.

DEAR SENATOR SHEPPARD: There is enclosed the draft of a bill to clarify the status of pay and allowance under the provisions of the act of September 3, 1919, which the War Department presents for the consideration of the Congress with a view to its enactment into law.