B-125925, NOV. 18, 1955

B-125925: Nov 18, 1955

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UNITED STATES WEATHER BUREAU: REFERENCE IS MADE TO YOUR LETTER OF OCTOBER 26. THE TAX IS ASSESSED UPON ALL NONCITIZENS DEPARTING FROM THE ISLAND BY COMMERCIAL TRANSPORTATION AND IS COLLECTED BY THE TRANSPORTATION COMPANY. GEN. 372 WE HELD THAT THE TRANSPORATION TAX IMPOSED BY THE CANADIAN GOVERNMENT UPON AN EMPLOYEE OF THE UNITED STATES TRAVELING ON OFFICIAL BUSINESS IS THAT COUNTRY WAS PROPERLY PAYABLE AS A TRANSPORTATION EXPENSE. WHICH IS RETURNED HEREWITH.

B-125925, NOV. 18, 1955

TO MISS M. A. CRIBBIN, AUTHORIZED CERTIFYING OFFICER, UNITED STATES WEATHER BUREAU:

REFERENCE IS MADE TO YOUR LETTER OF OCTOBER 26, 1955 (A-3.32), REQUESTING OUR DECISION WHETHER YOU MAY CERTIFY FOR PAYMENT THE VOUCHER THEREWITH TRANSMITTED FOR $2.85 IN FAVOR OF LESTER F. HUBERT AS REIMBURSEMENT OF A HEAD TAX ASSESSED HIM AT BERMUDA BY THE GOVERNMENT OF GREAT BRITAIN. THE TAX IS ASSESSED UPON ALL NONCITIZENS DEPARTING FROM THE ISLAND BY COMMERCIAL TRANSPORTATION AND IS COLLECTED BY THE TRANSPORTATION COMPANY, IN THIS INSTANCE, THE PAN AMERICAN WORLD AIRWAYS.

IN 31 COMP. GEN. 272, REFERRED TO BY YOU, WE HELD THAT THE HEAD TAX ASSESSED BY THE IMMIGRATION ACT OF FEBRUARY 5, 1917, UPON AN ALIEN EMPLOYEE OF THE WEATHER BUREAU REENTERING UNITED STATES MAY BE REIMBURSED AS A NECESSARY TRAVEL EXPENSE. IN 3 COMP. GEN. 372 WE HELD THAT THE TRANSPORATION TAX IMPOSED BY THE CANADIAN GOVERNMENT UPON AN EMPLOYEE OF THE UNITED STATES TRAVELING ON OFFICIAL BUSINESS IS THAT COUNTRY WAS PROPERLY PAYABLE AS A TRANSPORTATION EXPENSE. SEE ALSO PARAGRAPH 8 OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS; ALSO, 11 COMP. GEN. 464, AND 15 ID. 151.

IN THE CIRCUMSTANCES WE VIEW THE HEAD TAX IN QUESTION AS SIMILAR TO THE TRANSPORTATION TAX CONSIDERED IN 3 COMP. GEN. 372 AND PROPERLY REIMBURSABLE AS A TRAVEL EXPENSE ITEM.

THE VOUCHER, WHICH IS RETURNED HEREWITH, MAY BE CERTIFIED FOR PAYMENT IN THE ABSENCE OF OTHER OBJECTION.