B-130314, JUL. 25, 1957

B-130314: Jul 25, 1957

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INC.: REFERENCE IS MADE TO YOUR REQUEST FOR REVIEW OF THE DISALLOWANCE OF YOUR CLAIM. THE RECORD SHOWS THAT YOU ORIGINALLY CLAIMED AND WERE PAID THE AMOUNT OF $249.43 ON VOUCHER NO. 316661 IN THE MARCH 1943 ACCOUNTS OF CAPTAIN W. IN CONSIDERING THIS CLAIM IT WAS DETERMINED THAT YOU HAD BEEN OVERPAID $23.74. THIS SHIPMENT WAS DESCRIBED ON THE GOVERNMENT BILL OF LADING AS FOLLOWS: TABLE 9 BOXES MACHINE GUN MOUNTS. YOUR CLAIM FOR ADDITIONAL FREIGHT CHARGES IS BASED UPON THE CONTENTION THAT THE MACHINE GUN MOUNTS AND THE MACHINE GUN MAGAZINES ARE PROPERLY RATED UNDER ITEM 5. IS DEFINED ON PAGE 1 OF THE GOVERNING CLASSIFICATION AS MEANING "NOT OTHERWISE INDEXED BY NAME. " AND THE MACHINE GUN MOUNTS ARE OTHERWISE INDEXED IN ITEM 18.

B-130314, JUL. 25, 1957

TO HUGHES TRANSPORTATION, INC.:

REFERENCE IS MADE TO YOUR REQUEST FOR REVIEW OF THE DISALLOWANCE OF YOUR CLAIM, PER BILL NO. 198-W-1, FOR ADDITIONAL FREIGHT CHARGES IN THE AMOUNT OF $77.31 FOR TRANSPORTATION SERVICES FURNISHED THE DEPARTMENT OF THE NAVY UNDER GOVERNMENT BILL OF LADING NO. N-557439, DATED JANUARY 19, 1943.

THE RECORD SHOWS THAT YOU ORIGINALLY CLAIMED AND WERE PAID THE AMOUNT OF $249.43 ON VOUCHER NO. 316661 IN THE MARCH 1943 ACCOUNTS OF CAPTAIN W. J. MCNEIL. SUBSEQUENTLY, YOU CLAIMED ADDITIONAL FREIGHT CHARGES IN THE AMOUNT OF $53.57. IN CONSIDERING THIS CLAIM IT WAS DETERMINED THAT YOU HAD BEEN OVERPAID $23.74, WHICH OUR OFFICE RECOVERED BY DEDUCTION FROM AMOUNTS OTHERWISE FOUND DUE.

THIS SHIPMENT WAS DESCRIBED ON THE GOVERNMENT BILL OF LADING AS FOLLOWS:

TABLE

9 BOXES MACHINE GUN MOUNTS, 1905 POUNDS EACH ------- 17,145 POUNDS

9 BOXES MACHINE GUNS, 320 POUNDS EACH -------------- 2,880 DO.

9 BOXES MACHINE GUN PARTS, 245 POUNDS EACH --------- 2,205 DO.

36 BOXES MACHINE GUN MAGAZINES, 108 POUNDS EACH ----- 3,888 DO.

1 BOX AMMUNITION BALL CALIBER ---------------------- 9 DO.

1 CRT. MACHINE GUN PARTS --------------------------- 65 DO.

1 BOX STEEL BOLTS ---------------------------------- 150 DO.

1 BOX REVOLVERS ------------------------------------ 45 DO.

YOUR CLAIM FOR ADDITIONAL FREIGHT CHARGES IS BASED UPON THE CONTENTION THAT THE MACHINE GUN MOUNTS AND THE MACHINE GUN MAGAZINES ARE PROPERLY RATED UNDER ITEM 5, PAGE 23, NATIONAL MOTOR FREIGHT CLASSIFICATION NO. 6, SUPP. 6, AS "GUNS, MACHINE, FOR USE OF SMALL ARMS AMMUNITION, OR PARTS, N.O.I. ...' HOWEVER, THE ABBREVIATION "N.O.I.' IS DEFINED ON PAGE 1 OF THE GOVERNING CLASSIFICATION AS MEANING "NOT OTHERWISE INDEXED BY NAME," AND THE MACHINE GUN MOUNTS ARE OTHERWISE INDEXED IN ITEM 18, PAGE 17 OF SUPPLEMENT 10 TO THE CLASSIFICATION, WHICH PROVIDES A SPECIFIC RATING FOR "GUN CARRIAGES OR MOUNTS, RAPID FIRE, STATIONARY," AND THE MACHINE GUN MAGAZINES ARE OTHERWISE INDEXED IN ITEM 8, PAGE 211 OF THE CLASSIFICATION, WHICH PROVIDES FOR ,CARTRIDGE MAGAZINES . . .' THEREFORE, THE RATING ON MACHINE GUNS OR PARTS IS NOT APPLICABLE.

IN ADDITION, THE RULE IS WELL SETTLED THAT AS BETWEEN SPECIFIC DESCRIPTIONS AND GENERAL DESCRIPTIONS IN CARRIERS' TARIFFS THE SPECIFIC DESCRIPTIONS TAKE PRECEDENCE. SEE: WESTINGHOUSE ELECTRIC SUPPLY CO. V. ALTON AND S.R., 226 I.C.C. 367, 369; KELSEY-HAYES WHEEL CO. V. KRAMER BROS. FRT. LINES, 64 M.C.C. 782. THE CLASSIFICATION ITEMS SPECIFICALLY NAMING MACHINE GUN MOUNTS AND CARTRIDGE MAGAZINES APPEAR TO DESCRIBE THE ARTICLES MORE SPECIFICALLY THAN THE ITEM NAMING MACHINE GUN PARTS GENERALLY.

YOU REFER TO RULE 16 OF THE CLASSIFICATION WHICH PROVIDES:"PARTS OR PIECES CONSTITUTING A COMPLETE ARTICLE, RECEIVED ON ONE BILL OF LADING, WILL BE CHARGED FOR AT THE RATING PROVIDED FOR THE COMPLETE ARTICLE.' DOES NOT APPEAR, HOWEVER, THAT THIS RULE HAS ANY APPLICATION IN THE PRESENT CASE. THE MACHINE GUN MOUNTS DO NOT SEEM TO BE INTEGRAL PARTS OF THE MACHINE GUNS, OR ESSENTIAL TO THEIR OPERATION. THEREFORE, THE MOUNTS ARE ACCESSORIES RATHER THAN PARTS, AND ARE RATED SEPARATELY FROM THE COMPLETE ARTICLE. SEE GEHL BROS. MFG. CO. V. CHICAGO AND N.W.RY., 210 I.C.C. 672. THE NUMBER OF MACHINE GUN MAGAZINES APPEAR TO BE FAR IN EXCESS OF THE NUMBER OF MACHINE GUNS, AND THE RATING APPLICABLE TO THE COMPLETED ARTICLE IS NOT APPLICABLE TO EXTRA PARTS, WHICH ARE NOT NECESSARY TO COMPLETE THE COMMODITY BUT ARE EXTRA UNITS FOR RENEWAL PURPOSES. SEE SHREVEPORT CHAMBER OF COMMERCE V. CHICAGO AND E.I.RY., 167 I.C.C. 301, REV-D ON OTHER GROUNDS, 171 I.C.C. 191.

REGARDING THE BOX OF STEEL BOLTS, WEIGHING 150 POUNDS, THE RECORD DOES NOT SHOW THAT THEY ARE, IN FACT, PARTS OF MACHINE GUNS. THE DESCRIPTIONS OF THE ARTICLES SHOWN IN THE BILL OF LADING ARE INDICATIVE OF A DETERMINATION BY THE ADMINISTRATIVE OFFICER OF THE PROPER RATINGS FOR USE IN COMPUTING THE TRANSPORTATION CHARGES FOR THE ARTICLES SHIPPED. MOREOVER, THE CURRENT PROPERTY CLASSIFICATION PUBLICATIONS OF THE DEPARTMENT OF THE NAVY CONFIRM THE DESCRIPTIONS PLACED IN THE BILLS OF LADING AT THE TIME OF SHIPMENT, AND THE RATINGS USED IN OUR AUDIT. THE QUESTION OF THE IDENTITY OF THE PROPERTY SHIPPED IS ONE OF FACT PECULIARLY WITHIN THE KNOWLEDGE OF THE ADMINISTRATIVE OFFICER CONCERNED AND, IN CLAIMS INVOLVING A DISPUTE AS TO SUCH QUESTIONS OF FACT, IT IS THE RULE OF THE ACCOUNTING OFFICERS OF THE GOVERNMENT TO ACCEPT THE STATEMENT OF FACTS FURNISHED BY THE ADMINISTRATIVE OFFICERS IN THE ABSENCE OF CONVINCING EVIDENCE TO THE CONTRARY. SEE: 16 COMP. GEN. 325.

IN VIEW OF THE ABOVE IT APPEARS THAT THE DISALLOWANCE OF YOUR CLAIM BY OUR TRANSPORTATION ..END :