The timekeeping for employees working in the restricted buildings offered a problem in that timekeepers could not enter, but the log in and out offered a check. On the whole, timekeeping was effective, and it is clear that additional timekeepers would not have justified their additional cost. warranted. On the other hand, procedural changes appeared to be As of May 25, 1951, Jobsite timekeeping procedure was for- mally revised, incorporating changes and improvements which had been developed through experience. Bulletins No. 281 and 282, outline these changes. (See exhibit at end of this section.) The payroll and timekeeping functions as of January 1951, served a peak of 436 employees on-continent, including part time employees, and 1,826 overseas. The total number of pay checks processed through June 30, 1951, was 143,118, amounting to $16,596,158.89. ALLOTTEES PAYMENTS Because of the isolated location of the Jobsite, with no banking fecilities, it was not deemed practical or desirable for Holmes & Narvex to pay net payroll earnings directly to the overseas employees. Consequently, wage payments made directly to employees at Jobsite were limited to cash token disbursements, usually $5.00 or $10.00 per week, sufficient for purchase of supplies for personal requirements. Allottees were for- mally designated by the employees as recipients of the balance of their net weekly earnings in accordamce with Section 17 of the Buployment Agreements. Pay checks reflecting the names of the employees were made payable to the designated allottees, usually relatives or banks, and corresponding pay check stubs were then sent to the Jobsite employees as their state- ments of weekly earnings and deductions. An important duty of the On-Continent Payroll Section (in addition to making payments of schedule) was to aid in maintaining Jobsite morale by supplying payroll information to employees and allottees upon request. This usually involved answering inmmerable questions, of allottees, re- lating to pay checks. These questions, almost without exception, were attributable to deductions of payrell advances to employees, failure of employees to work the usual mumber ef evertime hours, changes of designated allottees, or unreported changes of address by allottees. PAYROLL WITHHOLDING AND SOCIAL SECURITY TAXES In accordance with determinations of the United States Treasury Department, Withholding Taxes were deducted from the earnings of Jobsite employees, although the site location was a Trust Territory of the United Nations and some doubt existed as to whether or not incomes of Jobsite persommel were taxable. Any claims fer refund of taxes were initiated independently by employees who believed they could qualify under various sections of the Intermal Revenue Code, and no record of decisions is available. A total of over $2,000,000.00 was withheld from the wages of overseas and on-continent empleyees, prior to June 30, 1951. Prier to January 1950, the earnings of overseas employees were not subject to the provisions of the Social Security Laws, whereas those of 11-31