A-6888, JANUARY 29, 1925, 4 COMP. GEN. 640

A-6888: Jan 29, 1925

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ADVANCE - TRANSPORTATION RATES A STIPULATION IN THE PUBLISHED TARIFF OF A CARRIER THAT THE FARES THEREIN NAMED ARE "CONDITIONED UPON PAYMENT OF CASH IN ADVANCE FOR TRANSPORTATION AND ARE NOT SUBJECT TO LAND-GRANT OR ANY OTHER DEDUCTION. " IS NOT APPLICABLE TO TRANSPORTATION FURNISHED FOR AND IN BEHALF OF THE UNITED STATES. WHERE SUCH TRANSPORTATION HAS BEEN FURNISHED AN EMPLOYEE OF THE BUREAU OF INTERNAL REVENUE ON A GOVERNMENT TRANSPORTATION REQUEST THE CARRIER IS ONLY ENTITLED TO PAYMENT AT THE RATE SPECIFIED IN THE TARIFF LESS ANY AUTHORIZED LAND-GRANT DEDUCTION. THE DISALLOWANCE WAS OF AN OVERCHARGE ON TRANSPORTATION REQUEST TIR-149307. FOR WHICH $46.90 WAS CLAIMED AND $36.60 ALLOWED.

A-6888, JANUARY 29, 1925, 4 COMP. GEN. 640

PAYMENTS, ADVANCE - TRANSPORTATION RATES A STIPULATION IN THE PUBLISHED TARIFF OF A CARRIER THAT THE FARES THEREIN NAMED ARE "CONDITIONED UPON PAYMENT OF CASH IN ADVANCE FOR TRANSPORTATION AND ARE NOT SUBJECT TO LAND-GRANT OR ANY OTHER DEDUCTION," IS NOT APPLICABLE TO TRANSPORTATION FURNISHED FOR AND IN BEHALF OF THE UNITED STATES, AND WHERE SUCH TRANSPORTATION HAS BEEN FURNISHED AN EMPLOYEE OF THE BUREAU OF INTERNAL REVENUE ON A GOVERNMENT TRANSPORTATION REQUEST THE CARRIER IS ONLY ENTITLED TO PAYMENT AT THE RATE SPECIFIED IN THE TARIFF LESS ANY AUTHORIZED LAND-GRANT DEDUCTION.

DECISION BY COMPTROLLER GENERAL MCCARL, JANUARY 29, 1925:

THE ILLINOIS CENTRAL RAILROAD CO. APPLIED PER LETTER OF DECEMBER 1, 1924 (FILE NO. 4006-4), FOR REVIEW OF SETTLEMENT T-69677-T, OCTOBER 22, 1924, IN DISALLOWING $10.30 ON ITS CLAIM FOR $540.49 FOR PASSENGER TRANSPORTATION FURNISHED DURING JUNE AND JULY, 1924, PER BILL APR 76649, ON ACCOUNT OF THE BUREAU OF INTERNAL REVENUE. THE DISALLOWANCE WAS OF AN OVERCHARGE ON TRANSPORTATION REQUEST TIR-149307, JUNE 22, 1924, OF ONE PERSON TRAVELING FROM HAMMOND, LA., TO ST. LOUIS, MO., AND RETURN, FOR WHICH $46.90 WAS CLAIMED AND $36.60 ALLOWED, IN ACCORDANCE WITH SOUTHEASTERN AND VIRGINIA-CAROLINA JOINT TARIFF CX NO. 13, I.C.C. NO. H- 749.

THE COMPANY IN ITS APPLICATION FOR REVIEW CLAIMS THAT THE FARES IN THE TARIFF NAMED ARE ,CONDITIONAL UPON PAYMENT OF CASH IN ADVANCE FOR TRANSPORTATION AND ARE NOT SUBJECT TO LAND-GRANT OR ANY OTHER DEDUCTION," AND AS TRANSPORTATION WAS FURNISHED UPON THE REQUEST WITHOUT PAYMENT OF CASH IN ADVANCE, SAID TARIFF IS NOT APPLICABLE, AND THAT IT IS ENTITLED TO AN ADDITIONAL ALLOWANCE OF $10.30. THE STIPULATION IN A PUBLISHED TARIFF THAT CASH BE PAID IN ADVANCE FOR PASSENGER TRANSPORTATION CAN NOT BE CONSIDERED A CONDITION UPON WHICH SAID RATE IS BASED, FOR CASH IN ADVANCE OF SERVICE OR AT TIME TICKET IS ISSUED IS THE USUAL AND REGULAR REQUIREMENT UPON WHICH TRANSPORTATION IS FURNISHED. SEE DECISIONS OF THE COMPTROLLER OF THE TREASURY DATED AUGUST 15 AND 19, 1913, 20 COMP. DEC. 77 AND 108. SECTION 3648 OF THE REVISED STATUTES OF THE UNITED STATES PROHIBITS PAYMENTS BY THE UNITED STATES IN ADVANCE OF SERVICE RENDERED OR SUPPLIES DELIVERED. IF THE TARIFF CLAUSE CITED APPLIED TO TRANSPORTATION FOR THE UNITED STATES, IT WOULD BE AN ATTEMPTED DISCRIMINATION AGAINST THE UNITED STATES AND AGAINST PUBLIC POLICY.