This is an appeal from a decree of the superior court approving waiver of accounting and final account and report of the administratrix and final distribution. The decree was based on the final account and petition for distribution filed by the administratrix wherein she alleged that all the property of the estate was community property and that therefore, she in her individual capacity, as widow of the decedent, was entitled thereto. Appellant filed objections in which she alleged facts which she contended established that the money in possession of the administratrix was separate property, in which she, as the daughter of the decedent by a former marriage, was entitled to share. The decision was based entirely upon these two documents and the court found that all of the property inventoried in the estate was the community property of the decedent and that no part of it was received as a gift and that respondent administratrix was entitled to the entire estate.

The facts, which are not in dispute, are as follows: Prior to December 23, 1941, decedent, who was then the husband of respondent, was employed upon Wake Island by an organization known as Contractors Pacific Naval Air Bases, and as such employee was engaged in construction work being carried on under contracts between his employer and the United States. On that date, and while so employed, decedent was captured by the Japanese forces and thereafter remained a prisoner of the Japanese until his death in Japan on February 27, 1945.

The asset of the estate in controversy is the sum of $5960.08 paid to respondent as administratrix under the provisions of an act of Congress approved by the President on December 2, 1942, effective December 7, 1941, and entitled, as amended:

The sole contention of appellant is that the money so received by respondent was a gift and was, therefore, separate property of the decedent.

In order to pass upon the question involved it is first necessary to examine the wording of the act of Congress, known as S 2412, Public Law 784, 77th Congress. As originally enacted it was entitled, “An Act to provide benefits for the injury, disability, death, or enemy detention of employees of contractors with the United States, and for other purposes.”

“Title I. Compensation for injury, death, or detention of employees of contractors with the United States.and certain other persons or reimbursement therefor. ’ ’ It provides in part as follows:

“Sec. 101—-(a) In case of injury or death resulting from injury—

“(1) to any person employed by a contractor with the United States, if such person is an employee specified in the Act of August 16, 1941, ... as amended, and no compensation is payable with respect to such injury or death under such Act; ... (3) ... and such injury proximately results from a war risk hazard, whether or not such person then actually engaged in the course of his employment, the provisions of the Act entitled ‘An Act to provide compensation for employees of the United States suffering injuries while in the performance of their duties, and for other purposes,' approved September 7, 1916, (5 U.S.C. Oh. 15) as amended and modified by this Act, shall apply with respect thereto, in the same manner and to the same extent as if the person so employed were a civil employee of the United States and were injured while in the performance of his duty, and any compensation found to be due shall be paid from the Compensation Fund established pursuant to section 35. of said Act of September 7,1916, as amended. ’ ’

The amended act, 42 United States Code Annotated, section 1701, provides .in part as follows:

It is significant in considering the intent of Congress that the word ‘ ‘ gift ’ ’ nowhere appears in the statute. The payments provided for are referred to as “compensation,” “benefits,” “compensation for disability,” “compensation benefits” and “detention benefits,” and are measured by and given in lieu of wages which the employee, but for the fact that he was taken prisoner, would have earned. Under the provisions of this act the employee is to be regarded as totally disabled and the same benefits payable under the act are credited to his account and are payable to him for the period of his absence. Payment of a portion of such compensation to dependents is provided and compensation paid under any other statute on account of such absence is deducted. Benefits found to be due are payable from a compensation fund. Where claim is made for wages, payments in lieu of wages, insurance benefits for disability or loss of life (other than workmen’s compensation benefits), and the cost, is paid in whole or in part by the United States. It is deducted from payments made under this act. The provisions of the act to provide compensation for employees of the United States suffering injuries while in the performance of their duties is made to apply with respect thereto in the same manner and to the same extent as if the person so employed were a civil employee of the United States and was injured while in the performance of his duty. The purpose of this act is to provide compensation for wage loss in case of detention, or death, and its provisions are not in accord with the theory that the payments are to be considered as a gift.

A gift is defined in section 1146 of the Civil Code as a transfer of personal property, made voluntarily and without consideration. Section 1605 of the same code provides as follows: “Any benefit conferred, or agreed to be conferred, upon the promisor, by any other person, to which the promisor is not lawfully entitled, or any prejudice suffered, or agreed to be suffered, by such person, other than such as he is at the time of consent lawfully bound to suffer, as an inducement to the promisor, is a good consideration for a promise.”

As heretofore noted the payments made under the provisions of the federal statute were referred to as “compensation” and “benefits.” Both of these words have been defined to be equivalent to or synonymous with the word “consideration.” (15 C.J.S. 654.)

In Hughson Condensed Milk Co. v. State Board, 23 Cal.App.2d 281, 285 [ 73 P.2d 290 ], it was said:

The precise question here involved has not been decided in any ease to which our attention has been directed. However, it appears that the manifest intention of Congress was not to make a “gift” of payments but to provide for compensation for loss of earnings to those employees who in time of war were held as prisoners. The decedent, at the time he was taken prisoner, was an employee rendering service for the Navy. His wages were in effect continued by the Government during the time of his detention. His employment was necessary to qualify him to receive the compensation provided by the act of Congress. The statute was passed in 1942. By its terms its effective date was as of December 7, 1941, prior to the surrender of Wake Island. Under the circumstances sufficient consideration existed for the payment of the compensation benefits and the funds in controversy should be considered as community property as defined in section 164 of the Civil Code.

Judgment affirmed.

Griffin, Acting P. J., concurred.

A petition for a rehearing was denied October 26, 1948, and appellant’s petition for a hearing by the Supreme Court was denied November 22,1948.