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(B-37388)

**ADVANCE PAYMENTS-NEWSPAPERS, MAGAZINES, AND OTHER**

**PERIODICALS ; SUBSCRIPTION EXCEEDING ONE YEAR**

The act of March 4, 1909, authorizing the Secretary of Agriculture to
pay , in

advance for subscriptions to any publications, and the act of June 12,
1930,

extending a similar authorization to other departments and agencies of
the

Government with respect to subscriptions to newspapers, magazines, and

other periodicals, do not specifically limit advance payment for
subscriptions

to a one-year period, and, therefore, where it is advantageous for the
purpose

of economy or otherwise to subscribe to newspapers, magazines, or .
other

periodicals for longer periods, payment therefore may be made from
current

appropriations otherwise available for such purpose.

**Comptroller General Warren to the Secretary of Agriculture, November
2,1943 :**

I have your letter of September 29,1943, as follows:

The provision in the act of March 4, 1915, 38 Stat. 1049, permitting the
payment

for subscriptions to periodicals in advance has been construed by the
Comptroller

of the Treasury (22 Comp. Dec. 586) as having been enacted to overcome,
so far

as subscriptions to periodicals are concerned, the prohibition against
the advance

payment of public money and against payments in excess of the value of :
the

services rendered or articles delivered . However, the Comptroller
General has

in the past ruled that a subscription to a periodical may be charged
against the

proper appropriation current at the time the order for subscription is
placed, even

though some deliveries will of necessity be made during the following
fiscal year,

provided, that the term, of the subscription will not extend beyond one
year.

The librarian of this Department is unable to take full advantage of the
economies

often available to subscribers of periodicals when subscriptions are
entered

for periods in excess of one\' year. Lower rates effecting savings of
20% and

more as compared with yearly subscriptions, are offered when periodicals
are

ordered two or three years in advance. As further inducement for the
longer

term subscriptions, valuable books are frequently offered as premiums.

At times it becomes necessary to spend public funds to obtain these
books which could

otherwise be acquired at no cost to the Government.

In practice it has proven more economical and efficient to place all
subscriptions

on a calendar year basis. To do so frequently requires a subscription
for a short

term, the period between the date of subscription and the end of the
year. followed

by a subscription for a whole year. This presents difficulties ,.in that
some

publishers will not accept subscriptions for less than one year, and in-
the cases

where short term subscriptions are \'accepted, followed by subscriptions
for the

full calendar year, additional time and expense is involved in the
duplicated

clerical effort of taking bids and paying bills.

It would seem, therefore, to be in the interest of economy to reduce, if
possible,

the number of transactions, particularly when the amounts involved are
small.

In the event that it became advisable to discontinue any subscription,
the possibility

of loss to the Government would appear to be no greater in a long term

subscription than in a subscription for one year or less, as a refund
for the

unused portion of the subscription could be claimed as easily under a
longer term

subscription as under a short term subscription .

Periodicals and publications purchased for use in the Department of
Agriculture

Library, are of current interest and for current use. However, they are
accumulated and

filed thereby becoming a permanent part of the library. They are
available for, and

subject to, frequent reference, long after their dates of issue and must
therefore be

considered as adding to the permanent facilities of the library, rather
than as of only

current or temporary value. Therefore, it is entirely reasonable to
consider such

subscriptions in the same light as the purchase of any other permanent
addition to

the library. From the very nature of the facility it is one which can
only be delivered

at regular interval\'s over a considerable period of time following the
date of

subscription, but it does not seem reasonable that because of this, the
librarian

should not be permitted to take full advantage of the economies offered
by long term subscriptions.

In 2 Comp. Gen. 451, it was held that a subscription to a periodical
necessitating

some deliveries in the following year, might be charged against the
current year\'s

appropriation. The language of the Acts of March 4, 1909, 35 Stat. 1054
; March

4, 1915, Sec. 5, 38 Stat. 1049 ; and June 12, 1930, 46 Stat. 580,
permitting advance

payment for subscriptions to magazines, newspapers and other
periodicals, does

not limit advance payment for said subscriptions to one year. It does
not seem

reasonable to suppose that it was intended that any limitation should be
imposed

which would preclude the Government from taking advantage of economies

available to other long term subscribers . It is requested, therefore,
that the

librarian of this Department be permitted to enter subscriptions, up to
five years

in advance, for magazines, newspapers, and other periodicals, payable
out of

the proper appropriation current at the time of subscription .

Section 3648 Revised Statutes provides

No advance of public money shall be made in any case whatever.

And in all cases of contracts for the performance of any service, or the
delivery of articles

of any description, for the use of the United States, payment shall not
exceed the

value of the service rendered,\' or of the articles delivered previously
to such

payment.

However, the pertinent laws relating to the payment for subscriptions

to the periodicals provide as follows:

\* \* \* That hereafter section thirty-six hundred and forty-eight of
the

Revised Statutes shall not apply to the subscriptions for publications
for the

Department of Agriculture, and the Secretary of Agriculture is
authorized to

pay in advance for any publications for the use of this department. (Act
of

March 4, 1909, 35 Stat. 1054) .

That hereafter subscriptions to periodicals, which have been certified
in writing

by the respective heads of the executive departments or other Government

establishments to be required for official use, may be paid in advance
from

appropriations available therefore. (Section 5 of the act of March 4,
1915,

38 Stat. 1049.)

That subscription charges for newspapers, magazines, and other
periodicals

for official use of any office under the Government of the United States
or the

municipal government of the District of Columbia may be paid in advance
from

appropriations available therefore, notwithstanding the provisions of
section

3648 of the Revised Statutes (United States Code, title 31, section 529)
. (Act

of June 12, 1930, 46 Stat. 580) .

It was held in decision of this office, 3 Comp. Gen. 562, quoting

from the syllabus:

The act of March 4, 1909, 35 Stat., 1054, authorizing . the Secretary of
Agriculture

to pay in advance for any publications for the use of his department,

is not repealed or superseded by the act of March 4, 1915, 38 Stat.,
1049, per-

> 598796-44-vo1.23 23

mitting advance payments for periodicals when certified in writing by
the -

respective heads of the executive departments, or other Government
establishments,

to be required for official use.

In decision 10 Comp. Gen. 32 it was held that the act of June 12,

1930, *supra*, superseded the prior act of March 4, 1915. However,

the act of March 4, 1909, authorizing payments applicable to the

purchase of *all* publications by the Department of Agriculture, remains

in full force although, to the extent that advance payments are
permitted,

there is no substantial difference between that act and the act

of June 12, 1930.

The accounting officers consistently have held that the cost of
publications

for one year or less may be charged to the appropriation

current when the subscription was ordered, notwithstanding that it

may cover deliveries extending into the subsequent year, but up to

this time this has not been extended to . authorize payment for more

than one year\'s subscription from the same fiscal year appropriation.

2 Comp. Dec. 474 ; 11 icy. 227 ; 22 id. 584 ; 2 Comp. Gen. 451
;-B-23155,

January 24, 1942.

However, as stated in your letter, there is nothing in the respective

acts of March 4, 1909, March 4, 1915, and- June 12, 1930\--which were

enacted for the purpose of overcoming the, provisions of section 3648

of the Revised Statutes against making any advance
payments\--specifically

limiting subscriptions to one year. Said acts, respectively,

contain authority \"to pay in advance for any publications\" and provide

that \"subscriptions \* \* \* may be, paid in advance\", and it may be

presumed the Congress intended to authorize subscriptions

for such periods as commonly are offered to the public. While one

year is the usual minimum period for subscriptions to periodicals,

it is not the maximum ; and it is understood that it has become common

practice to offer subscriptions of from two to five years at reduced

prices and that numerous subscriptions now are ordered by the public

on such basis.

Taking the foregoing into consideration it ;may- be held that .the

authority given the Department of Agriculture by the act of March

4, 1909, to pay in advance for subscriptions to any publications, or\`

that given other departments and agencies by the act of June 12, 1930,

to pay in advance for subscriptions to newspapers, magazines, and

other periodicals for official use is not restricted to the payment of

subscriptions for one-year periods. Consequently, where it is
;advantageous

for the purpose of economy or otherwise to subscribe for

longer periods, payment for such subscriptions may be made from

such current appropriations as may be otherwise available therefore.

Any prior decisions of this office holding to the contrary will not be

regarded as controlling hereafter.