A-13837, MAY 27, 1926, 5 COMP. GEN. 940

A-13837: May 27, 1926

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

ALTHOUGH ITS STOCK IS OWNED BY THE WASHINGTON GAS LIGHT COMPANY. IS OPERATED AS A SEPARATE AND DISTINCT CORPORATION WITH DIFFERENT OFFICERS AND WITH NO OFFICE IN THE DISTRICT OF COLUMBIA. IS THEREFORE NOT SUBJECT TO THE LIMITATION IMPOSED BY THE ACT OF SEPTEMBER 1. WHEREIN WAS DISALLOWED CREDIT FOR A PAYMENT MADE TO THE ROSSLYN GAS COMPANY FOR GAS FURNISHED AT FORT MYER. THE DISALLOWANCE WAS BASED ON THE PROVISIONS OF THE ACT OF SEPTEMBER 1. IT WAS HELD THAT THE PROVISIONS OF THIS ACT WERE APPLICABLE TO GAS FURNISHED FOR USE IN PUBLIC BUILDINGS OF THE UNITED STATES IN MARYLAND BY THE GEORGETOWN GAS LIGHT COMPANY OF MONTGOMERY COUNTY. IN THAT CASE IT APPEARED THAT THE COMPANY TO WHICH THE PAYMENT WAS MADE AND THE GEORGETOWN GAS LIGHT COMPANY OF THE DISTRICT OF COLUMBIA.

A-13837, MAY 27, 1926, 5 COMP. GEN. 940

PURCHASES - GAS FOR USE OF PUBLIC BUILDINGS THE ROSSLYN GAS COMPANY, ALTHOUGH ITS STOCK IS OWNED BY THE WASHINGTON GAS LIGHT COMPANY, IS OPERATED AS A SEPARATE AND DISTINCT CORPORATION WITH DIFFERENT OFFICERS AND WITH NO OFFICE IN THE DISTRICT OF COLUMBIA, AND IS THEREFORE NOT SUBJECT TO THE LIMITATION IMPOSED BY THE ACT OF SEPTEMBER 1, 1916, 39 STAT. 716, UPON THE PRICE OF GAS FURNISHED BY THE GEORGETOWN GAS LIGHT COMPANY AND THE WASHINGTON GAS LIGHT COMPANY TO PUBLIC BUILDINGS OF THE UNITED STATES OR THE DISTRICT OF COLUMBIA. 5 COMP. GEN. 448, DISTINGUISHED.

DECISION BY COMPTROLLER GENERAL MCCARL, MAY 27, 1926:

REVIEW HAS BEEN REQUESTED OF SETTLEMENT M-17897-W OF FEBRUARY 18, 1926, ACCOUNTS OF CAPT. CARL HALLA, FINANCE DEPARTMENT, UNITED STATES ARMY, WHEREIN WAS DISALLOWED CREDIT FOR A PAYMENT MADE TO THE ROSSLYN GAS COMPANY FOR GAS FURNISHED AT FORT MYER, VIRGINIA, IN SO FAR AS THE PRICE PAID EXCEEDED 70 CENTS PER 1,000 CUBIC FEET.

THE DISALLOWANCE WAS BASED ON THE PROVISIONS OF THE ACT OF SEPTEMBER 1, 1916, 39 STAT. 716, WHICH PROVIDES:

SEC. 6. THAT HEREAFTER NO PART OF ANY MONEY APPROPRIATED BY THIS OR ANY OTHER ACT SHALL BE USED FOR THE PAYMENT TO THE WASHINGTON GAS LIGHT COMPANY OR THE GEORGETOWN GAS LIGHT COMPANY FOR ANY GAS FURNISHED BY SAID COMPANIES FOR USE IN ANY OF THE PUBLIC BUILDINGS OF THE UNITED STATES OR THE DISTRICT OF COLUMBIA AT A RATE IN EXCESS OF 70 CENTS PER ONE THOUSAND CUBIC FEET.

BY DECISION OF DECEMBER 28, 1925, 5 COMP. GEN. 448, IT WAS HELD THAT THE PROVISIONS OF THIS ACT WERE APPLICABLE TO GAS FURNISHED FOR USE IN PUBLIC BUILDINGS OF THE UNITED STATES IN MARYLAND BY THE GEORGETOWN GAS LIGHT COMPANY OF MONTGOMERY COUNTY, MD. IN THAT CASE IT APPEARED THAT THE COMPANY TO WHICH THE PAYMENT WAS MADE AND THE GEORGETOWN GAS LIGHT COMPANY OF THE DISTRICT OF COLUMBIA, OPERATED AS ONE AND THE SAME COMPANY AND THE SAME PERSON SIGNED AS SECRETARY OF BOTH COMPANIES, THE OFFICES OF BOTH COMPANIES BEING LOCATED AT THE SAME ADDRESS WITHIN THE DISTRICT OF COLUMBIA.

IN THE CASE HERE UNDER CONSIDERATION, WHILE MOST, IF NOT ALL, OF THE STOCK OF THE ROSSLYN GAS COMPANY IS OWNED OR CONTROLLED BY THE WASHINGTON GAS LIGHT COMPANY, THE ROSSLYN GAS COMPANY IS A SEPARATE CORPORATION HAVING NO OFFICE IN THE DISTRICT OF COLUMBIA AND TRANSACTS ITS BUSINESS THROUGH ITS OFFICE AT CLARENDON, VA. IT HAS DIFFERENT OFFICERS AND OPERATES AS A SEPARATE AND DISTINCT CORPORATION AND BUYS ITS GAS FROM THE GEORGETOWN GAS LIGHT COMPANY AT A RATE IN EXCESS OF THAT FIXED BY THE ACT OF SEPTEMBER 1, 1916, SUPRA. UNDER THE CIRCUMSTANCES, IT CAN NOT BE CONSIDERED AS SUBJECT TO THE STATUTORY RESTRICTIONS AS TO PRICE FOUND IN THE SAID ACT OF SEPTEMBER 1, 1916, AND THE DECISION IN 5 COMP. GEN. 448, IS ACCORDINGLY NOT APPLICABLE THERETO.

UPON REVIEW A DIFFERENCE OF $155.12 IS CERTIFIED FOR CREDIT IN CAPT. CARL HALLA'S ACCOUNTS.