INTERPRETATION NO. 46

SUBJECT: Endorsement of Checks Intended for Unemployment Compensation Commission but Sent to Commissioner of Revenue

Recently the Commissioner of Revenue requested my opinion upon the legality of his endorsement of checks which designate him as payee, but which are sent to him with vouchers or other papers indicating that the checks were intended as payments to the Unemployment Compensation Commission. I advised the Commissioner that in my opinion there was no legal objection to his endorsement of said checks without recourse to the order of the Unemployment Compensation Commission. I discussed this matter with you and Mr. Holoman in order to ascertain whether there were any objections from the standpoint of the Unemployment Compensation Commission, and you informed me both orally and in Mr. Holoman’s letter of August 4, 1943, that there was no such objection.

You requested a letter from this office expressing the opinion that there was no legal objection to this procedure.

It is my opinion that there is no legal objection to the suggested procedure and that the question of whether the procedure should be adopted is purely an administrative one to be considered by the Commissioner of Revenue and the Unemployment Compensation Commission.