Plaintiff’s claim is for pay he claims is due him as an officer in the Philippine Army. His claim covers three periods: (1) from December 18, 1941 to April 8, 1942; (2) from April 8, 1942 to September 9, 1943; and (3) from September 9, 1943 to March 31, 1945. Except for the second period, he has been paid by the Army of the Philippines under the Missing Persons Act of the Congress of the United States, Act of March 7, 1942, 56 Stat. 143, as amended, section 1001 et seq., Title 50 Ü.S.C.A.Appendix. His complaint is that he was given the pay of a sergeant, whereas he alleges he was a first lieutenant from December 18, 1941 to March 31, 1945, and he sues for the difference in pay and allowances.
For the second period, from April ■ 8, 1942 to September 9, 1943, he was'found to be in a “no casualty status,” and, therefore, not entitled to any benefits under the Missing Persons Act for this period. He sues for his full pay and allowances for this period.
It appears that plaintiff was a member of the Philippine Army, but presumably his suit is against the United States and not the Philippines, although his petition does not so state. He prays for judgment “ordering the payment” of the amounts he claims, but he does not state against whom he desires judgment. We shall assume, however, he is asking judgment against the United States.
Although a member of the Philippine Army, plaintiff is entitled to claim the benefits- of the Missing Persons Act passed by the Congress of the United States, supra. The Appropriation Act of February 18, 1946, 60 Stat. 6, 14, 38 U.S.C.A. § 38 appropriated $200,000,000 for the Army of the Philippines, but with the following provisos:
“Army of the Philippines, $200,-000,000: Provided, That service in the organized military forces of the Government of the Commonwealth of the Philippines, while such forces were in the service of the armed forces of the United States pursuant to the military order of the President of the Unite_d States dated July 26, 1941, shall not be deemed to be or to have been service in the military or naval forces of the United States or any component thereof for the purposes of any law of the United States conferring rights, privileges, or benefits upon any person by reason of the service of such person or the service of any other person in the military or naval forces of the United States or any component thereof, except benefits under (1) the National Service Life Insurance Act of 1940, as amended, under contracts heretofore entered into, and (2) laws administered by the Veterans’ Administration providing for the payment of pensions on account of service-connected disability or death: Provided further, That such pensions shall be paid at the rate of one' Philippine peso for each dollar authorized to be paid under the laws providing for such pensions: Provided further, That any payments heretofore made under any such law to or with respect to any member of the military forces of the Government of the Commonwealth of the Philippines who served in the service of the armed forces of the United States shall not be deemed to be invalid by reason of the-circumstances that his service was not service in the military or naval forces of the United States or any component thereof within the meaning of such law.”
On July 25, 1947, the foregoing Act was amended, 61 Stat. 455, by adding the following at the conclusion thereof: “and (3) the Missing Persons Act, approved March 7, 1942 (56 Stat. 143), as amended.”
*397However, plaintiff is not entitled to recover under the Missing Persons Act, as amended, supra, if for no other reason, because section 9 thereof, sec. 1009 of Title 50 App. U.S.C.A. provides: “The head of the department concerned, or such subordinate as he may designate, shall have authority to make all determinations necessary in the administration of this Act, and for the purposes of this Act determinations so made shall be conclusive as to death or finding of death, as to any other status dealt with by this Act, and as to * * *. ” Then later the section provides again: “Determinations are authorized to be made by the head of the department concerned, or by such subordinate as he may designate, of entitlement of any person, under provisions of this Act, to pay and allowances, including credits and charges in his account, and all such determinations shall be conclusive * * *. ”
The determination has been made by the authorized representative of the head of the department concerned, and we plainly have no jurisdiction to alter it. Moreno v. United States, 93 F.Supp. 607, 118 Ct.Cl. 30, certiorari denied 342 U.S. 814, 72 S.Ct. 29, 96 L.Ed. 616.
Plaintiff’s claim for pay and allowances while he was a member of a guerrilla unit stands on an entirely different'basis. Plaintiff’s petition does not allege that the unit of which he was a member had been recognized by the Commander in Chief, Southwest Pacific Area, as required by the order of Mr. Osmena, President of the Commonwealth of the Philippines, hereafter quoted in part; but even if his unit had been so recognized, we are of opinion that the members thereof have no claim against the United States for pay and allowances. Eecognized or not, they never became members of the Army of the United States, and are not entitled to the pay and allowances of such members, nor were they authorized to bind the United States in any respect. Upon recognition by the Commander in Chief, Southwest Pacific Area, they did become members of the Philippine Army, pursuant to Executive Order No. 21, issued by Mr. Osmena, President of the Commonwealth of the Philippines, on October 28, 1944; but the Philippine Army never became a part of the Army of the United States.
We so held in our first opinion in the case of Victorio v. United States, Ct.Cl., 91 F.Supp. 748. On a motion for a rehearing, we concluded, mainly because of the provisions of the Act of January 26, 1918, 40 Stat. 432, 32 U.S.C.A. § 84, that the Philippine Army did become a part of the Army of the United States, including members of recognized guerrilla units. 106 F.Supp. 182, 122 Ct.Cl. 708. However, we have reexamined the question and now conclude that the Act of January 26, 1918, had no application to the conditions existing in 1941, that the call of the Philippine Army “into the service of the armed forces of the United- States” by President Eoosevelt on July 26, 1941, did not give to the members of the Philippine Army the status of members of the Army of the United States.
We think we erred in our opinion on motion for a rehearing in the Victorio case, supra, decided July 15, 1952, and that decision is overruled.
The Act of January 26, 1918, was passed when the Philippines were a territorial possession of the United States, acquired by it from Spain under the Treaty of 1898, 30 Stat. 1754. The chief executive officer of the Philippines was a Governor General appointed by the President of the United States, and confirmed by the United States Senate. Its Supreme Court was appointed by the President of the United States, and confirmed by the United States Senate. It had its own. Legislature, but this Legislature could pass no law in conflict with the Constitution of the United States nor with any Act of Congress. It was, therefore, entirely logical at that time for Congress to enact, as it did in the Act of January 26, 1918, supra, that all members of the militia “and other local*398ly created armed forces in the Philippine Islands” * * * “may be drafted into * * * [the service of the United States] and organized in such manner as is or may be provided by law for calling or drafting the National Guard [of the States] into said service, and shall in all respects while therein be upon the same footing with members of the National Guard so called or drafted.”
However, the situation was entirely different when President Roosevelt on July 26, 1941, called the Philippine Army “into the service of the armed forces of the United States.” In the meantime the Congress of the United States had passed the Philippine Independence Act on March 24, 1934, 48 Stat. 456, providing for “the complete independence of the Philippine Islands,” to become completely effective within a period of ten years. Under that Act the Philippine Legislature was authorized to provide for the election of delegates to a constitutional convention to meet not later than October 1, 1934, “to formulate and draft a constitution for the government of the Commonwealth of the Philippine Islands * * * which shall exercise jurisdiction over all the territory ceded to the United States by the treaty of peace concluded between the United States and Spain on the 10th day of December 1898.”
This right to formulate a constitution was, however, subject to certain conditions set out in the Act, “pending the final and complete withdrawal of the sovereignty of the United States over the Philippine Islands.” Among these conditions were that all citizens of the Philippine Islands “shall owe allegience to the United States,” that the officers “of the government of the Commonwealth of the Philippine Islands” shall recognize and accept the “supreme- au-' thority of and will maintain true faith •' and allegience to the United States,” the foreign affairs of the Islands were to be under the direct supervision and control of the United States, the'decisions of the courts of the Commonwealth of the Phil- - ippines were subject to review by the Supreme Court of the United States, and. the United States reserved “the right to intervene for the preservation of the government of the Commonwealth of the Philippine Islands and for the mainte-: nance of the government as provided in the constitution thereof,” etc.
Of particular pertinence to the question at issue in this case is the following condition, which we quote:
“The Philippine Islands recognizes the right of the United States * * * to maintain military and other reservations and armed forces in the Philippines, and, upon order of the President, to call into the service of such armed forces all military forces organized by the Philippine governmént.”
Section 4 of the Act provided for the submission of the Constitution “to the people of the Philippine Islands for their ratification or rejection.” It was further provided: '
“If a majority of the votes cast shall be for the constitution, such vote shall be deemed an expression of the will of the people of the Philippine Islands in favor of Philippine independence, and the Governor General shall, within thirty days after receipt of the certification from the Philippine Legislature, issue a proclamation for the election of officers of the government of the Commonwealth of the Philippine Islands provided for in the constitution.”
It was further provided that after the election of the officers provided for in the Constitution, and the proclamation of-the President to that effect, “the existing • Philippine government shall terminate and the new government shall enter, upon its rights, privileges, powers, and duties, as provided under the constitution.”
Section 6 dealt with “Relations with the United States Pending Complete Independence.” Subsection (a) thereof' provided for an import duty on'sugar; coming into the United States at the *399same rate as applied to sugar “imported from foreign countries.” The same was true of coconut oil, and yarn, twine, cord, cordage, rope and cable. These import duties, however, were to be levied only when the importation exceeded certain stated quantities of the articles named. On exportations from the Philippines of articles below the limits set out, the Philippines were to impose an export tax, which was graduated over the ten-year period before the independence of the Islands became complete. The export taxes so levied by the Philippines were to be applied to the bonded indebtedness of the Philippine Islands, its provinces and municipalities.
There were other restrictions imposed during the transition period from a territorial possession to an independent country, but no longer was the Governor General, appointed by the President of the United States, the chief executive officer of the Islands, nor was the Supreme Court of the Islands appointed by the President of the United States. Instead of the Governor General, the President was authorized to appoint a High Commissioner to the Commonwealth of the Philippine Islands, who was authorized to represent the President of the United States in the Philippine Islands and was given the right of access to all records of the Government, and was entitled to such information as he should request, but he exercised no executive power.
Under the Constitution, the Commonwealth of the Philippine Islands was forthwith authorized to elect a President, and a Vice President, and a Legislature, and it was authorized to provide for a Resident Commissioner to the United States, to represent it in this country.
Section 8 provided that after the acceptance by the Philippine Legislature of. the Philippine Independence Act of March 24, 1934, that thereafter citizens of .the Philippine Islands should be considered aliens for the purposes of. the United States immigration acts, and it was provided that “for such purposes the Philippine Islands shall be considered as a separate country and shall have for éach fiscal year a quota of fifty.”
Section 10 provided:
“On the 4th day of July immediately following the expiration of a period of ten years from the date of the inauguration of the new government under the constitution provided for in this Act the President of .the United States shall by proclamation withdraw and surrender all right of possession, supervision, jurisdiction, control, or sovereignty then existing and exercised by the United States in and over the territory and people of the Philippine Islands, including all military and other reservations of' the Government of the United States in the Philippines * * * and, on behalf of the United States, shall recognize the independence of the Philippine' Islands as a separate and self-governing nation and acknowledge the authority and control over the same of the government instituted by the people thereof, under the constitution then in force.”
We have by no means quoted the Act in full, but only so much thereof as to 'indicate the markedly different status of the Philippine Islands on the date President Roosevelt called the Philippine 'Army into the service of the United States and its status at the time of the passage of the Act of January 26, 1918, supra.
On the date of the issuance of President Roosevelt’s order, the independence of the Philippine Islands was not complete, but it was well under way, and in' many respects it was in the status of -a country foreign ,to the United States.
The Act of January 26, 1918, provided for the drafting of the members of the Philippine militia into the Army of the United States; the Philippine Independence Act of Í934, on the other hand, au*400thorized the President to call the Philippine Army “into the service of the armed forces of the United States.” This was not an authorization to make the Philippine Army a part of the Army of the United States; it was authorization to call them into the service of the armed forces of the United States, but as a separate unit. The Philippine Army never lost its identity. The Philippine Independence Act, unlike the Act of January 26, 1918, did not provide for the drafting into the Army of the United States of the members of the Philippine Army. It provided for the calling of the whole Army into the service of the armed forces of the United States, which is plainly different from drafting its members into the Army of the United States. The Philippine Army retained its identity, and never.did become a part of the Army of the United States.
The Constitution of the Commonwealth of the Philippine Islands provided:
“The President [of the Commonwealth] shall be ■ Commander in Chief of all armed forces of the Philippines and, whenever it becomes necessary, he may call out armed forces to prevent or suppress violence, invasion, insurrection, or rebellion. * * *1 ”
On November 14, 1935, the President of the - Philippines by executive order assumed command of all the armed forces of the Philippines. Under Commonwealth Act No. 1, passed on December 21, 1935, it was provided in section 22:
«* *****
“(a) All commissioned officers in the Army shall be citizens of the Philippines * * *. Commissioned grades authorized in' the Army of the Philippines shall include third lieutenant * * *.
“(b) * * * All appointments and promotions [of officers] shall be made by the President * * *. ”
Congress clearly intended that the Philippine Army should retain its identity and that it should not become a part of the Army of the United States. On December 17, 1941, about four months after the President called the Philippine Army, Congress passed a Supplemental National Defense Appropriation Act, 55 Stat. 810, “for the national defense.” Section 101 provided for various appropriations for military activities of the War Department, including, among other things, a sum for “expediting production,” for a “contingent fund, Chief of Staff,” for “military intelligence activities”, for “welfare of enlisted men,” for “pay of the Army,” for “travel of the Army,” etc. After making various and sundry appropriations for the Army of the United States, it then made an appropriation under the heading of “Army of the Philippines.” This provided at page 813:
“For all expenses necessary for the mobilization, operation, and maintenance of the Army of the Philippines, including expenses connected with calling into the service of the armed forces of the United States the organized military forces of the Government of the Commonwealth of the Philippines, and expenditures incident to pay, allowances, operation, maintenance, and other activities of units and personnel of said organized military forces, and for the emergent mobilization and training of such forces, may be made without regard to the provisions of law regulating the ex*401penditure of or accounting for funds of the United States but shall be expended and accounted for in a manner prescribed by the President of the United States, $269,000,000, to remain available until June 30, 1943, which shall be available for payment to the Government of the Commonwealth of the Philippines upon its written request, either in advance of or in reimbursement for all or any part of the estimated or actual cost, as authorized by the Commanding General, United States Army Forces in the Far East, of necessary expenses for the purposes aforesaid, except that none of such moneys shall be available for the pay and allowances of personnel of said organized military forces of the Government of the Commonwealth of the Philippines, when serving in the Philippine Islands, in excess of the pay and allowances authorized by Philippine law, executive orders, and regulations which were in effect November 1, 1941 * * *. ” [italics ours.]
Prior thereto the Legislature of the Commonwealth of the Philippines had appropriated $17,830,272.50 for the Philippine Army.
It seems to us, therefore, that the order of President Roosevelt of July 26, 1941, calling the Philippine Army into the service of the United States, was an order calling it as a separate unit, and that while in the service of the armed forces of the United States it maintained its separate identity, and did not become a part of the Army of the United States. Pertinent portions of the Order are quoted in the footnote below.2
This Order recited that it was issued pursuant to section 2(a) (12) of the Philippine Independence Act of March 24, 1934, supra; it did not recite that it was issued pursuant to the Act of January 26, 1918, supra.
On July 26, 1941, General Douglas MacArthur was designated the Commanding General of the United States Army Forces in the Far East. Shortly after assuming command, he issued the following statement:
“The general plan for the integration of all the armed forces in the Philippines has been formulated by General MacArthur. It envisions a progressive incorporation of the reserve divisions of the Philippine Army into the service of the United States. It comprehends eventually all elements of the Philippine Army, but until an actual outbreak of hostilities will not include these echelons which are engaged in the normal yearly training activities'. * * *
“ " * * All Philippine elements which come under American control will maintain their national integrity. They will retain their own uniforms, their own scale of pay, their own promotion list, their own ration, and their own code of military law. Their training, however, will be under the immediate direction of the officers of the American Army. On muster into the American service they will be paid and supplied from American sources. * * * [Emphasis added.]”
In pursuance of the appropriation for the Army of the Philippines, President Roosevelt on January 3, 1942, issued Ex*402ecutive Order 9011, 7 Fed.Reg. 145, which provided in part:
«* * * ^he following regulations governing the manner of expending and accounting for funds appropriated for the Army of the Philippines:
“Disbursements Made by Disbursing Officers of the Army of the United States
“1 * * * (b). Advances or reimbursements made to the Government of the Commonwealth of the-Philippines by disbursing officers of the Army of the United States, as authorized by the Commanding General, United States Army Forces in the Far East, for necessary expenses authorized by the act of December 17, 1941, wiU be accounted for on vouchers evidencing the amounts advanced to or paid as reimbursement to the Government of the Commonwealth of the Philippines, but such vouchers need not be supported by vouchers paid by disbursing officers of the Army of the Philippines.
“Disbursements Made by Disbursing Officers of the Army of the Philippines
“2 (a). Necessary expenditures from funds in the Philippine Treasury for the purposes authorized by the act of December 17, 1941, will be made by disbursing officers of the Army of the Philippines on the approval or authority of the Commanding General, United States Army Forces in the Far East, and for such purposes as he may deem proper, and his determination thereon shall be final and conclusive upon the accounting officers of the Philippine Government, * * [Italics ours.]
Thus it is seen that the money appropriated for the Philippine Army was paid to the Commonwealth of the Philippines and'was disbursed by it. Had the members of the Philippine Army become members of the armed forces of the United States, they would have been paid of course by the finance officers of the United States Army.
Furthermore, attention is called to the fact that the Act provided:
“ * * * none of such moneys shall be available for the pay and allowances of personnel * * * in excess of the pay and allowances authorized by Philippine law, executive orders, and regulations which were in effect November 1, 1941 *• * ■» »
If the members of the Philippine Army had been drafted into the Army of the United States, they would have been entitled to the same pay as other members of the Army of the United States.
As further evidence of the fact that Congress, by the passage of the Philippine Independence Act of 1934, supra, did not intend that the members of the Philippine Army should become members of the Army of the United States, the Appropriation Act “for the Military Establishment” 56 Stat. 611, 628, for the following year again made á separate appropriation for the Army of the Philippines, and again it provided that the amount appropriated “shall be available for payment to the Government of the Commonwealth of the Philippines upon its written request * * *. ” The appropriation for the next fiscal year, 57 Stat. 347,'365, was couched in the same language, but it only appropriated the sum of $100, the Philippine Army having been surrendered to the Japanese. The appropriation for the next fiscal year, 58 Stat. 573, 591, contained the same provisions, and it also appropriated only $100. The appropriation for the, next fiscal year was the same,- and it also was for the sum of $100, 59 Stat. 384, 401. However, on' February 18, 1946, 60 Stat. 6, 14, the appropriation act carried an appropriation of $200,000,000 for the “Army of the Philippines,” and this Act recited expressly:
*403“Provided, That service in the organized military forces of the Government of the Commonwealth of the Philippines, while such forces were in the service of the armed forces of the United States pursuant to the military order of the President of the United States dated July 26, 1941, shall not be deemed to be or to have been service in the military or naval■ forces of the United States or any component thereof for the purposes of any law of the United States conferring rights, privileges, or benefits upon any person by reason of the service of such per-son or the service of any other person in the military or naval forces of the United States or any component thereof, except benefits under * * ” [Italics ours.]
This Appropriation Act contained the further proviso:
“That any payments heretofore made under any such law to or with respect to any member of- the military forces of the Government of the Commonwealth of the Philippines who served in the service of the armed forces of the United States shall not be deemed to be invalid by reason of the circumstances that his service was not service in the military or naval forces of the United States or any component thereof within the meaning of such law.” [Italics ours.]
It follows from this that it was only the Commonwealth of the Philippines that was liable for the pay and allowances of the soldiers in the Philippine Army, and that the United States is not liable therefor.
Lastly, 10 U.S.C. § 2,3 thus defines the Army of the United States:
“The Army of the United States shall consist of the Regular Army, the National Guard o,f the United States, the National Guard while in the service of the United States, the Officers’ Reserve Corps, the Organized Reserves, and the Enlisted Reserve Corps, and shall include persons inducted into the land forces of the United States under sections 301-318 of Appendix to Title 50 [the Selective Service Act].”
Plainly the Philippine Army does not come within this definition.
- The decision of the Comptroller General in 22 C.G. 987, 989, is in accord with the view we have expressed.
Now, plaintiff alleges that he was a member of a guerrilla band in the Philippines. The members of these bands, whether the bands were recognized or not, had no greater rights than the members of the Philippine Army.
On October 28, 1944, upon his return to the Philippines, Mr. Osmena, President of the Commonwealth of the Philippines, issued the following order (No. 21):
. “1. All persons, of any nationality or citizenship, who are actively serving in recognized military forces in the Philippines, are hereby considered to be on active service in the Philippine Army.
* * # * *
“4. The date of entry into active service in the Philippine Army will be that of joining a recognized military force.
* * * * *
“6. A recognized military force, as used herein, is defined as a force under a commander who has been appointed, designated or recognized by the Commander in Chief Southwest Pacific Area.”
Under this order members of recognized guerrilla units became members of the Philippine Army, but they no more became members of the United States Army than any other member of the Philippine Army. The orders issued by General MaeArthur and by other Commanders of the United States Forces were careful to recite that their status *404was that of members of the Philippine Army. For instance, General MacArthur’s original order relative to the recognition of guerrilla units contained the following:
“ * * the status of members of these units * * * is that of officers and enlisted men of the Philippine Army.”
All other orders of recognition contained similar recitals.
Recognition, therefore, only gave to the members of these units such rights as belonged to members of the Philippine Army.
We must, therefore, conclude that we erred in holding in our opinion on motion for a new trial in the Victorio case, supra, that:
“From all of the above, it appears to us that pursuant to Executive Order 21 of President Osmena, supra, and the additional orders issued by USAFFE headquarters, recognized guerrilla forces in the Philippines were considered to be on active duty in the Philippine Army, which Army had been called into the service of the Army of the United States pursuant to the Military Order of President Roosevelt, supra, and thus, that any requisitions made by Philippine guerrilla units in the service of the Army of the United States were for and on behalf of the United States and constitute an obligation of our Government. It further appears that the calling into the service of our forces of the Philippine units was in complete accord with the provisions of the 1918 Act and the 1934 Act. We know of no reason to question the validity of the order of our Army Headquarters, Sixth Army, recognizing the guerrilla unit in question retroactive to May 7, 1942, and accordingly any requisitions by that unit of plaintiff’s property during the period of such recognition and service in our armed forces is the basis for a claim against the United States.” [106 F.Supp. 190.]
That decision is now overruled.
Since plaintiff in this case was, at most, a member of the Philippine Army and was not a member of the United States Army, his right of action, if any, is against the Commonwealth of the Philippines, and not against the United States.
Defendant’s motion is granted, and plaintiff’s petition is accordingly dismissed.
JONES, C. J. and LARAMORE and LITTLETON, JJ., concur.
. The Ordinance appended to the Constitution provided, however, in section 1:
“Notwithstanding the provisions of the foregoing Constitution, pending the final and complete withdrawal of the sovereignty of the United States over the Philippines.
“(12) The Philippines recognizes the right of the United States * * * upon order of the President of the United States, to call into the service of such armed forces all military forces organized by the Government of the Commonwealth of the Philippines.”
. * * * “I hereby call and order into the service of the armed forces of the United States for the period of the existing emergency, and place under the command of a General officer, United States Army, to be designated by the Secretary of War'from time to time, all the organized military forces of the Commonwealth of the Philippines. * * *.
“This order shall take effect with relation to all units and personnel of the organized military forces of the Government of the Commonwealth of the Philippines, from and after the dates and hours, respectively indicated in orders to be issued from time to time by the General officer, United States Army, designated by the Secretary of War.”
. Now 10 U.S.C.A. § 1b.