A-77983, JULY 29, 1936, 16 COMP. GEN. 80

A-77983: Jul 29, 1936

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1887 PAYMENT OF COSTS IN SUITS AGAINST THE UNITED STATES IS NOT AUTHORIZED UNDER SECTION 15 OF THE ACT OF MARCH 3. REPRESENTING INCOME TAXES ALLEGED TO HAVE BEEN ILLEGALLY ASSESSED AND COLLECTED FOR THE CALENDAR YEAR 1924. IS AS FOLLOWS: * * * IT IS ACCORDINGLY CONSIDERED AND ADJUDGED BY THE COURT THAT THE PLAINTIFF. ALL OF WHICH IS CONSIDERED. SHALL INCLUDE ONLY WHAT IS ACTUALLY INCURRED FOR WITNESSES. THE AMOUNT OF COSTS TO BE ALLOWED IS A QUESTION FOR DETERMINATION BY THE COURT IN EACH CASE. THERE IS NO AUTHORITY FOR PAYMENT OF THE AMOUNT CLAIMED.

A-77983, JULY 29, 1936, 16 COMP. GEN. 80

COURTS - COSTS - SUITS AGAINST THE UNITED STATES UNDER ACT, MARCH 3, 1887 PAYMENT OF COSTS IN SUITS AGAINST THE UNITED STATES IS NOT AUTHORIZED UNDER SECTION 15 OF THE ACT OF MARCH 3, 1887, 24 STAT. 508, AS AMENDED, EXCEPT IN THE DISCRETION OF THE COURT AND AS PROVIDED BY JUDGMENT.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE NEWELL BRIDGE AND RAILWAY COMPANY, JULY 29, 1936:

THERE HAS BEEN RECEIVED YOUR LETTER OF MAY 7, 1936, RELATIVE TO THAT PORTION OF SETTLEMENT NO. 0398751, DATED APRIL 17, 1936, WHICH DISALLOWED YOUR CLAIM FOR $12, COSTS IN CONNECTION WITH YOUR SUIT AGAINST THE UNITED STATES OF AMERICA TO RECOVER $187.50, WITH INTEREST, REPRESENTING INCOME TAXES ALLEGED TO HAVE BEEN ILLEGALLY ASSESSED AND COLLECTED FOR THE CALENDAR YEAR 1924.

THE JUDGMENT RENDERED JULY 5, 1935, IN THE UNITED STATES DISTRICT COURT, NORTHERN DISTRICT OF WEST VIRGINIA, IN LAW CASE NO. 618 (WHEELING), IN PART, IS AS FOLLOWS:

* * * IT IS ACCORDINGLY CONSIDERED AND ADJUDGED BY THE COURT THAT THE PLAINTIFF, NEWELL BRIDGE AND RAILWAY COMPANY, A CORPORATION, DO RECOVER OF, AND FROM, THE DEFENDANT, UNITED STATES OF AMERICA, THE SUM OF $187.50, WITH INTEREST THEREON AT THE RATE OF 6 PERCENT PER ANNUM (IN ACCORDANCE WITH THE ACT OF CONGRESS OF MAY 29, 1928, 45 STATUTES AT LARGE, 877, U.S. CODE, TITLE 28, CHAPTER 7, SECTION 284, AS AMENDED) FROM THE 12TH DAY OF MARCH 1925 (NOW HERE FOUND BY THE COURT AS THE DATE OF THE PAYMENT BY PLAINTIFF OF THE AMOUNT OF THE TAXES HERE IN ISSUE) TO A DATE PRECEDING THE DATE OF THE REFUND CHECK BY NOT MORE THAN THIRTY DAYS, SUCH DATE TO BE DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE IN ACCORDANCE WITH THE STATUTE HEREINBEFORE REFERRED TO, THE SAID INTEREST AMOUNTING AS OF THE 1ST DAY OF MAY 1935, TO $113.44, PRINCIPAL AND INTEREST TO SAID LAST DATE AGGREGATING $300.94.

ALL OF WHICH IS CONSIDERED, ADJUDGED, AND ORDERED ACCORDINGLY.

SECTION 15 OF THE ACT OF MARCH 3, 1887, 24 STAT. 508, AS AMENDED, PROVIDES:

IF THE GOVERNMENT OF THE UNITED STATES SHALL PUT IN ISSUE THE RIGHT OF THE PLAINTIFF TO RECOVER THE COURT MAY, IN ITS DISCRETION, ALLOW COSTS TO THE PREVAILING PARTY FROM THE TIME OF JOINING SUCH ISSUE. SUCH COSTS, HOWEVER, SHALL INCLUDE ONLY WHAT IS ACTUALLY INCURRED FOR WITNESSES, AND FOR SUMMONING THE SAME, AND FEES PAID TO THE CLERK OF THE COURT.

NO COSTS IN SUITS AGAINST THE UNITED STATES MAY BE ALLOWED EXCEPT IN THE DISCRETION OF THE COURT, AND THE AMOUNT OF COSTS TO BE ALLOWED IS A QUESTION FOR DETERMINATION BY THE COURT IN EACH CASE. INASMUCH AS THE JUDGMENT IN THIS CASE DOES NOT PROVIDE FOR PAYMENT OF COSTS, THERE IS NO AUTHORITY FOR PAYMENT OF THE AMOUNT CLAIMED.