B-128409, AUG. 31, 1956

B-128409: Aug 31, 1956

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TO ILLINOIS CENTRAL RAILROAD: REFERENCE IS MADE TO YOUR LETTER DATED JUNE 21. THIS CLAIM WAS FIRST RECEIVED IN THE GENERAL ACCOUNTING OFFICE ON JANUARY 11. WAS RETURNED TO YOU BY OUR TRANSPORTATION DIVISION WITH A LETTER DATED MAY 8. FOR THE REASON THAT YOUR CLAIM WAS BARRED BY THE TEN-YEAR STATUTE OF LIMITATIONS PROVIDED BY THE ACT OF OCTOBER 9. IT IS YOUR CONTENTION. WQ-13803-A (WHICH WAS PAID IN THE FULL AMOUNT THERE CLAIMED). A CLAIM FIRST ACCRUES WHEN ALL THE EVENTS HAVE OCCURRED WHICH FIX THE CARRIER'S RIGHT TO AND THE GOVERNMENT'S LIABILITY FOR THE FREIGHT CHARGES. ALL DETERMINING EVENTS HAVE OCCURRED AND THE CLAIM HAS ACCRUED WHEN THE FREIGHT IS DELIVERED AT THE PROPER DESTINATION.

B-128409, AUG. 31, 1956

TO ILLINOIS CENTRAL RAILROAD:

REFERENCE IS MADE TO YOUR LETTER DATED JUNE 21, 1956, REQUESTING REVIEW OF THE ACTION TAKEN BY OUR TRANSPORTATION DIVISION ON YOUR CLAIM PER SUPPLEMENTAL BILL NO. WQ-13803-B FOR ADDITIONAL FREIGHT CHARGES ALLEGED TO BE DUE FOR THE TRANSPORTATION OF GOVERNMENT PROPERTY ON GOVERNMENT BILLS OF LADING NOS. WQ-14019283 AND WQ 14019284 IN JULY 1943. THIS CLAIM WAS FIRST RECEIVED IN THE GENERAL ACCOUNTING OFFICE ON JANUARY 11, 1955, AND WAS RETURNED TO YOU BY OUR TRANSPORTATION DIVISION WITH A LETTER DATED MAY 8, 1955, FOR THE REASON THAT YOUR CLAIM WAS BARRED BY THE TEN-YEAR STATUTE OF LIMITATIONS PROVIDED BY THE ACT OF OCTOBER 9, 1940, 54 STAT. 1061, 31 U.S.C. 71A.

IT IS YOUR CONTENTION, HOWEVER, THAT THE ALLOWANCE BY OUR CERTIFICATE OF SETTLEMENT NO. T-256756, DATED JULY 26, 1945, OF THE ADDITIONAL FREIGHT CHARGES FOR THE SAME SHIPMENTS ON YOUR SUPPLEMENTAL BILL NO. WQ-13803-A (WHICH WAS PAID IN THE FULL AMOUNT THERE CLAIMED), ESTABLISHED A NEW DATE FROM WHICH THE TEN-YEAR STATUTE OF LIMITATIONS BEGAN TO RUN.

THE ACT OF OCTOBER 9, 1940, PROVIDES, IN PART, THAT EVERY CLAIM OR DEMAND AGAINST THE UNITED STATES COGNIZABLE BY THE GENERAL ACCOUNTING OFFICE SHALL BE FOREVER BARRED UNLESS SUCH CLAIM SHALL BE RECEIVED IN OUR OFFICE WITHIN TEN FULL YEARS AFTER THE DATE SUCH CLAIM FIRST ACCRUED. A CLAIM FIRST ACCRUES WHEN ALL THE EVENTS HAVE OCCURRED WHICH FIX THE CARRIER'S RIGHT TO AND THE GOVERNMENT'S LIABILITY FOR THE FREIGHT CHARGES. SEE GROUP V. UNITED STATES, 125 C.CLS. 135; RELIANCE MOTORS V. UNITED STATES, 112 C.CLS. 324; AND 29 COMP. GEN. 517, 519. IN REGARD TO FREIGHT CHARGES FOR TRANSPORTATION SERVICES FURNISHED ON GOVERNMENT BILLS OF LADING, ALL DETERMINING EVENTS HAVE OCCURRED AND THE CLAIM HAS ACCRUED WHEN THE FREIGHT IS DELIVERED AT THE PROPER DESTINATION. SEE ATLANTIC COAST LINE R.CO. V. UNITED STATES, 66 C.CLS. 577; HUGHES RANSP., INC. V. UNITED STATES, 109 F.SUPP. 373.

THE FREIGHT TRANSPORTED UNDER GOVERNMENT BILLS OF LADING NOS. WQ 14019283 AND WQ-14019284 IS SHOWN AS HAVING BEEN DELIVERED ON JULY 16, AND JULY 19, 1943, RESPECTIVELY. YOUR PRESENT CLAIM FOR ADDITIONAL FREIGHT CHARGES ON THESE SHIPMENTS IS A NEW CLAIM, FOR AN AMOUNT ADDITIONAL TO THAT PREVIOUSLY BILLED AND PAID, BASED UPON THE EVENTS OCCURRING IN 1943, AND IS IN NO WAY DERIVED FROM OUR SETTLEMENT OF JULY 26, 1946, WHICH DID NOT CREATE ANY NEW RIGHTS IN YOU. SINCE YOUR SUPPLEMENTAL BILL NO. WQ-13803-B WAS RECEIVED HERE MORE THAN TEN FULL YEARS AFTER DELIVERY OF THE SHIPMENTS INVOLVED, WHEN YOUR CLAIM FIRST ACCRUED, WE DO NOT HAVE ANY AUTHORITY TO CONSIDER THE MERITS OF SUCH BILL.

ACCORDINGLY, SINCE THE ACTION TAKEN BY OUR TRANSPORTATION DIVISION COMPLIED WITH THE LAW IT IS SUSTAINED. YOUR SUPPLEMENTAL BILL NO. WQ 13803-B IS ENCLOSED.