A-10893, DECEMBER 29, 1926, 6 COMP. GEN. 420

A-10893, DECEMBER 29, 1926, 6 COMP. GEN. 420

TRANSPORTATION OF PERSONAL PROPERTY AND EFFECTS OF AN OFFICER OF THE ARMY ON CHANGE OF STATION THE MAXIMUM COST OF TRANSPORTATION PAYABLE BY THE GOVERNMENT ON PROPERTY OWNED AND SHIPPED BY AN OFFICER OF THE ARMY ON CHANGE OF STATION IS THE FREIGHT ON THE ACTUAL WEIGHT NOT EXCEEDING HIS AUTHORIZED ALLOWANCE, AT THE HOUSEHOLD GOODS RATE, AND WHERE THE EXCESS COST RESULTS FROM THE CHARACTER OF THE PROPERTY INCLUDED IN THE SHIPMENT, SUCH AS AN AUTOMOBILE OR EXCESS IN WEIGHT OVER THE AUTHORIZED ALLOWANCE, THE EXCESS TRANSPORTATION CHARGE PAYABLE BY THE OFFICER IS THE DIFFERENCE BETWEEN THE FREIGHT CHARGE AT HOUSEHOLD EFFECTS RATE ON THE WEIGHT OF THE SHIPMENT AS MADE NOT EXCEEDING THE MAXIMUM ALLOWANCE IN WEIGHT AND THE ACTUAL PAYMENT MADE TO THE TRANSPORTATION COMPANY ON THE SHIPMENT AS MADE. WHERE EXCESS TRANSPORTATION CHARGES ARE INCURRED IN SHIPPING BAGGAGE OF AN OFFICER OF THE ARMY ON CHANGE OF STATION, ADJUSTMENT IS REQUIRED ON THE BASIS OF THE ACTUAL FACTS IN CONNECTION WITH THE SHIPMENT AND NOT ON THE THEORETICAL BASIS OF WHAT THE EXPENSE WOULD HAVE BEEN HAD THE SHIPMENT BEEN MADE OTHERWISE. 2 COMP. GEN. 601, REVERSED.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF WAR, DECEMBER 29, 1926:

THERE HAS COME TO THE ATTENTION OF THIS OFFICE A REGULATION PROMULGATED BY THE WAR DEPARTMENT JANUARY 20, 1926, AS AMENDED, AR 30 960, WHICH PROVIDES UNDER SECTION III, PARAGRAPH 10B, THAT---

B. CREDIT, WITHOUT COMMUTABLE MONEY VALUE, EQUIVALENT TO TOTAL ALLOWANCE AT LOWEST APPLICABLE TARIFF RATE FOR PRESCRIBED WEIGHT WILL BE ALLOWED ON PERMANENT CHANGE OF STATION AS FOLLOWS:

(1) WITHIN THE CONTINENTAL LIMITS OF THE UNITED STATES, EXCLUSIVE OF ALASKA, FROM THE OLD STATION TO THE NEW STATION.

PARAGRAPH 9C, AR 35-6120, IS IN PART AS FOLLOWS:

(2) WHERE THE COST OF SHIPPING THE HOUSEHOLD GOODS AND PERSONAL EFFECTS OF AN OFFICER * * * ON CHANGE OF STATION EXCEEDS THE COST OF SHIPPING THE MAXIMUM WEIGHT OF PERSONAL EFFECTS ALLOWABLE UNDER THE REGULATIONS, OWING TO THE INCLUSION OF PROPERTY OF HIGHER CLASSIFICATION THAN HOUSEHOLD GOODS --- SUCH AS AN AUTOMOBILE--- THE OFFICER WILL ONLY BE REQUIRED TO REIMBURSE THE GOVERNMENT FOR THE EXCESS OVER THE COST OF SHIPPING THE MAXIMUM REGULATION ALLOWANCE OF HOUSEHOLD GOODS AT THE RATES APPLICABLE FOR ORDINARY PERSONAL EFFECTS. 1 COMP. GEN. 740, AMPLIFIED. 2 COMP. GEN. 601.

THE AMENDED REGULATION PROPOSES A BASIS FOR DETERMINING THE AMOUNT TO BE COLLECTED ON ACCOUNT OF SHIPMENT BY THE ARMY OF "BAGGAGE IN EXCESS OF REGULATION CHANGE OF STATION ALLOWANCES" PURSUANT TO THE PROVISO IN THE ARMY APPROPRIATION ACT OF MARCH 23, 1910, 36 STAT. 255, AS FOLLOWS:

* * * THAT HEREAFTER BAGGAGE IN EXCESS OF REGULATION CHANGE OF STATION ALLOWANCES MAY BE SHIPPED WITH SUCH ALLOWANCES, AND REIMBURSEMENT COLLECTED FOR TRANSPORTATION CHARGES ON SUCH EXCESS, * * *.

THE ACT OF APRIL 15, 1926, MAKING APPROPRIATIONS FOR THE ACTIVITIES OF THE WAR DEPARTMENT FOR THE FISCAL YEAR ENDING JUNE 30, 1927, PROVIDES:

* * * FOR TRANSPORTATION OF THE ARMY AND ITS SUPPLIES, INCLUDING RETIRED ENLISTED MEN WHEN ORDERED TO ACTIVE DUTY; OF AUTHORIZED BAGGAGE, INCLUDING THAT OF RETIRED OFFICERS, WARRANT OFFICERS, AND ENLISTED MEN WHEN ORDERED TO ACTIVE DUTY AND UPON RELIEF THEREFROM, AND INCLUDING PACKING AND CRATING: * * * (44 STAT. 254, 262.)

THE ACT OF FEBRUARY 12, 1925, 43 STAT. 892, 900, MAKES SIMILAR PROVISION FOR THE PRECEDING FISCAL YEAR.

IT HAS BEEN THE GENERAL PRACTICE HERETOFORE TO CHARGE THE OFFICER CHANGING STATION FOR THE COST OF THE TRANSPORTATION THE EXCESS BAGGAGE ON THE BASIS OF THE ACTUAL COST BY APPORTIONING THE CHARGES ON THE SHIPMENT AS ACTUALLY MADE. SEE 22 COMP. DEC. 195 AND 557 AND CASES CITED THEREIN.

THE INCLUSION IN A SHIPMENT OF THE AUTHORIZED BAGGAGE OF AN OFFICER CHANGING STATION, OF PROPERTY TAKING HIGHER AND DIFFERENT RATES THAN ARE APPLICABLE ON SHIPMENTS OF ORDINARY HOUSEHOLD AND PERSONAL EFFECTS AT THE LOWEST RATE THEREFOR, INVOLVES THE QUESTION OF THE RIGHT OF THE OFFICER AND OF THE LIABILITY OF THE GOVERNMENT ON ACCOUNT OF THE TRANSPORTATION.

THE AMENDED REGULATION, PARAGRAPH 10B OF AR 30-960 CITED, DISREGARDS THE LONG-STANDING PRACTICE OF APPORTIONING THE CHARGES ON A SHIPMENT OF OFFICER'S "EXCESS BAGGAGE" AS ACTUALLY MADE AND AUTHORIZES A CREDIT TO THE OFFICER ON THE BASIS OF THE COST THAT MIGHT HAVE BEEN INCURRED HAD THE OFFICER SHIPPED THE ENTIRE ALLOWANCE AUTHORIZED TO BE TRANSPORTED AT GOVERNMENT EXPENSE ON CHANGE OF STATION AS AN OFFSET TO THE COST OF THE ACTUAL SHIPMENT AND WITH A VIEW OF MEETING THE ADDITIONAL COST INCURRED ON ACCOUNT OF SHIPMENT OF PROPERTY WHICH TAKES A HIGHER RATE THAN ORDINARY HOUSEHOLD EFFECTS.

THE APPROPRIATION PROVIDES FOR THE TRANSPORTATION OF "AUTHORIZED BAGGAGE; " THE TRANSPORTATION OF "BAGGAGE IN EXCESS OF REGULATION CHANGE-OF-STATION ALLOWANCES" IS AUTHORIZED BY THE ACT OF 1910, CITED, AT THE EXPENSES OF THE OFFICER, THE LAW REQUIRING "REIMBURSEMENT COLLECTED FOR TRANSPORTATION CHARGES ON SUCH EXCESS.'

THE "AUTHORIZED ALLOWANCE OF BAGGAGE" TO BE TRANSPORTED AT GOVERNMENT EXPENSE CAN ONLY RELATE TO THE "BAGGAGE" ACTUALLY OWNED AND NECESSARY FOR THE USE OF THE OFFICER IN HIS PROFESSION AT THE TIME HE TURNS IT OVER TO THE QUARTERMASTER FOR SHIPMENT UNDER AUTHORITY OF COMPETENT ORDERS. THE ACT DOES NOT AUTHORIZE SOMETHING FICTITIOUS AND A WEIGHT OF BAGGAGE NOT SHIPPED BY THE OFFICER. AS THE SHIPMENT OF THE PROPERTY IS UNDER THE DIRECTION AND CONTROL OF THE QUARTERMASTER CORPS OF THE ARMY, THE EXPENSE OR COST THEREOF MUST BE DETERMINED IN ACCORDANCE WITH THE METHOD OF SHIPMENT AS ACTUALLY MADE, THE RESPONSIBILITY FOR WHICH RESTS UPON THE OFFICER CHARGED WITH THE DUTY OF MAKING THE SHIPMENT.

THE PRINCIPLES HEREIN STATED MUST NOW BE FOLLOWED; BUT IN SO FAR AS ADJUSTMENTS BECAUSE OF EXCESS BAGGAGE MAY HAVE BEEN OTHERWISE MADE PRIOR TO DECEMBER 31, 1926, IF OTHERWISE CORRECT, THEY WILL NOT BE DISTURBED BY THIS OFFICE.