A-5140, DECEMBER 17, 1924, 4 COMP. GEN. 537

A-5140: Dec 17, 1924

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IS TRAVELING ON MILITARY DUTY AS A PART OF THE TROOPS OF THE UNITED STATES WITHIN THE MEANING OF THE LAND- GRANT LAWS. THE CHARGES FOR HIS TRANSPORTATION ARE SUBJECT TO THE LAND -GRANT DEDUCTIONS APPLICABLE TO TRANSPORTATION OF UNITED STATES PROPERTY AND TROOPS. BY WHICH WAS DISALLOWED $4.23 ON ITS CLAIM PER BILL 32613 FOR $167.25. THIS OFFICE DETERMINED THE ALLOWANCE FOR THE ATTENDANT BY MAKING LAND GRANT DEDUCTION IN THE SAME MANNER AS THE FREIGHT CHARGES ON THE HORSE WERE COMPUTED. THE COMPANY CONTENDS THAT THE ATTENDANT WAS A CIVILIAN. THE CHARGES FOR THE TRANSPORTATION OF WHICH ARE NOT SUBJECT TO LAND-GRANT DEDUCTION. THE TRANSPORTATION OF THE ATTENDANT WAS REQUIRED IN CONNECTION WITH THE TRANSPORTATION OF THE HORSE.

A-5140, DECEMBER 17, 1924, 4 COMP. GEN. 537

TRANSPORTATION - LAND-GRANT DEDUCTIONS - ATTENDANT TO ARMY HORSE A CIVILIAN EMPLOYEE OF THE ARMY TRAVELING AS ATTENDANT TO A STALLION, THE PROPERTY OF THE UNITED STATES ARMY, IS TRAVELING ON MILITARY DUTY AS A PART OF THE TROOPS OF THE UNITED STATES WITHIN THE MEANING OF THE LAND- GRANT LAWS, AND THE CHARGES FOR HIS TRANSPORTATION ARE SUBJECT TO THE LAND -GRANT DEDUCTIONS APPLICABLE TO TRANSPORTATION OF UNITED STATES PROPERTY AND TROOPS.

DECISION BY COMPTROLLER GENERAL MCCARL, DECEMBER 17, 1924:

THE CHICAGO, BURLINGTON AND QUINCY RAILROAD CO., BY LETTER OF JULY 30, 1924, SUBMITTED ITS SUPPLEMENTAL BILL 32613, BEING IN EFFECT AN APPLICATION FOR REVIEW OF SETTLEMENT T-75066-W, JUNE 30, 1924, BY WHICH WAS DISALLOWED $4.23 ON ITS CLAIM PER BILL 32613 FOR $167.25, FOR TRANSPORTATION PER BILL OF LADING 503306, FEBRUARY 4, 1924, OF ONE GOVERNMENT STALLION FROM SPRINGFIELD, ILL., TO CASPER, WYO., INCLUDING ATTENDANT.

THE COMPANY IN SUBMITTING ITS BILL APPLIED LAND-GRANT DEDUCTION IN DETERMINING THE CHARGES FOR THE TRANSPORTATION OF THE HORSE, BUT CLAIMED FULL COMMERCIAL FARE FOR THE TRANSPORTATION OF THE ATTENDANT. THIS OFFICE DETERMINED THE ALLOWANCE FOR THE ATTENDANT BY MAKING LAND GRANT DEDUCTION IN THE SAME MANNER AS THE FREIGHT CHARGES ON THE HORSE WERE COMPUTED, RESULTING IN DISALLOWANCE OF $4.23. THE COMPANY CONTENDS THAT THE ATTENDANT WAS A CIVILIAN, THE CHARGES FOR THE TRANSPORTATION OF WHICH ARE NOT SUBJECT TO LAND-GRANT DEDUCTION, AND CLAIMS THE AMOUNT DISALLOWED.

THE TRANSPORTATION OF THE ATTENDANT WAS REQUIRED IN CONNECTION WITH THE TRANSPORTATION OF THE HORSE, THE BILL OF LADING FOR THE SHIPMENT BEARING INDORSEMENT:

CHARGES FOR TRANSPORTATION OF ATTENDANT WHERE PROVIDED FOR IN CLASSIFICATION MUST BE WAYBILLED TO BE PAID ON THIS B/L.

THE TRANSPORTATION REQUIRED IN THIS CASE WAS THE TRANSPORTATION OF THE HORSE, THE TRANSPORTATION OF THE ATTENDANT BEING MERELY INCIDENTAL TO AND REQUIRED IN CONNECTION WITH THE MOVEMENT OF THE HORSE. THE ENTIRE COST OF TRANSPORTING THE HORSE THUS INCLUDED THE CHARGE FOR THE ATTENDANT. THE ENTIRE SERVICE IS ESSENTIALLY A FREIGHT SERVICE, WHATEVER MAY BE THE METHOD OF DETERMINING THE COST. IN CERTAIN CASES NO ADDITIONAL CHARGE IS MADE FOR THE TRANSPORTATION OF AN ATTENDANT WITH LIVE STOCK, THE CHARGE FOR THE TRANSPORTATION OF THE STOCK INCLUDING THE TRANSPORTATION OF THE ATTENDANT. WHETHER THE ATTENDANT IS FURNISHED FREE TRANSPORTATION OR AN ADDITIONAL CHARGE IS MADE THEREFORE, THE ENTIRE COST OF TRANSPORTING STOCK AND ATTENDANT IS ESSENTIALLY THE COST OF TRANSPORTING THE STOCK. WHATEVER EXPENSES ARE REQUIRED FOR THE TRANSPORTATION OF THE ATTENDANT IN CONNECTION WITH THE MOVEMENT OF THE STOCK ARE, AS FAR AS THE SHIPPER IS CONCERNED, A PART OF THE COST OF THE FREIGHT TRANSPORTATION. THE CHARGES ARE PROVIDED FOR BY FREIGHT TARIFFS, THOUGH THE AMOUNT THEREOF MAY BE DETERMINED FROM PASSENGER TARIFFS.

THE TOTAL EXPENSE REQUIRED IN CONNECTION WITH THE TRANSPORTATION OF THE HORSE, INCLUDING THE FARE OF THE ATTENDANT, IS AN EXPENSE REQUIRED FOR THE TRANSPORTATION OF THE HORSE, WHICH BEING GOVERNMENT PROPERTY, THE CHARGE THEREFOR IS SUBJECT TO LAND-GRANT DEDUCTION.

FURTHERMORE, THE HORSE WAS THE PROPERTY OF THE UNITED STATES ARMY AND THE DUTY CONNECTED WITH ITS CARE AND TRANSPORTATION WAS A MILITARY DUTY, AND IT IS THEREFORE IMMATERIAL THAT THE ATTENDANT WAS A CIVILIAN, AS CIVILIAN EMPLOYEES TRAVELING ON MILITARY DUTY HAVE BEEN CONSIDERED AS A PART OF THE TROOPS OF THE UNITED STATES WITHIN THE MEANING OF THE LAND-GRANT LAWS.

THE SETTLEMENT OF THE BASIS OF LAND-GRANT DEDUCTION WAS CORRECT AND IS AFFIRMED.