B-137178, AUG. 2, 1960

B-137178: Aug 2, 1960

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TO CENTRAL OF GEORGIA RAILWAY COMPANY: REFERENCE IS MADE TO YOUR LETTER OF JULY 18. 1944 WERE MOVING FOR MILITARY USE. BSG/19919 WAS MILITARY IN CHARACTER. THAT THE GOVERNMENT WAS ENTITLED TO THE LOWEST NET LAND GRANT RATES APPLICABLE TO THE SHIPMENTS. THE COURT OF CLAIMS CASE TO WHICH YOU REFER COVERED DOMESTIC SHIPMENTS (NOT LAND-ISSUE) ON WHICH PROOF OF ULTIMATE USE OF THE RAW MATERIALS THERE IN QUESTION WAS AVAILABLE. YOUR PRESENT LETTER CONTAINS NO MATTERS WHICH HAVE NOT BEEN HERETOFORE CONSIDERED IN REACHING OUR PREVIOUS DECISIONS AND SUCH DECISIONS ARE AFFIRMED.

B-137178, AUG. 2, 1960

TO CENTRAL OF GEORGIA RAILWAY COMPANY:

REFERENCE IS MADE TO YOUR LETTER OF JULY 18, 1960, FILE N-30895-G A, WHICH SEEKS FURTHER CONSIDERATION OF OUR DECISION OF MAY 19, 1959, B- 137178, WHICH REAFFIRMED OUR PREVIOUS DECISIONS IN THE MATTER OF WHETHER OR NOT SEVERAL SHIPMENTS MOVING IN JULY, 1944 WERE MOVING FOR MILITARY USE, AND NOT FOR CIVIL USE, WITHIN THE MEANING OF SECTION 321 (A) OF THE TRANSPORTATION ACT OF 1940, 54 STAT. 898, 954.

IN RESPONSE TO YOUR LETTER OF AUGUST 19, 1958, FILE N-30895-G-A, WE HELD IN OUR DECISION OF NOVEMBER 10, 1958 (B-137178), THAT THE PROPERTY MOVING UNDER REQUISITION NO. BSG/19919 WAS MILITARY IN CHARACTER, AND THAT THE GOVERNMENT WAS ENTITLED TO THE LOWEST NET LAND GRANT RATES APPLICABLE TO THE SHIPMENTS. ON FEBRUARY 4, 1959, WE ANSWERED YOUR LETTER OF NOVEMBER 2, 1958, REQUESTING RECONSIDERATION OF OUR NOVEMBER 10, 1958, DECISION AND AFFIRMED OUR PREVIOUS VIEWS. ON MAY 19, 1959, WE GAVE FURTHER CONSIDERATION TO THE STATEMENTS MADE IN YOUR LETTER OF MARCH 17, 1959, IN WHICH YOU REFERRED TO CHICAGO, ROCK ISLAND AND PACIFIC R.R.CO. V. UNITED STATES, 13 AND C.CLA. 849, MENTIONED IN YOUR LETTER OF JULY 18, 1960. INFORMED YOU THAT IN THE AUDIT OF ACCOUNTS COVERING LAND-LOANS MATERIALS WE ADHERED TO THE VIEW TAKEN BY THE UNITED STATES COURT OF APPEALS IN UNITED STATES V. SPOKANE, FORTLAND AND SEATTLE RAILWAY CO. (9TH CIR., OCTOBER 1958) 261 F.2D 681, THAT THE INTENDED USE OF THE MATERIALS AT TIME OF SHIPMENT GOVERNS. THE COURT OF CLAIMS CASE TO WHICH YOU REFER COVERED DOMESTIC SHIPMENTS (NOT LAND-ISSUE) ON WHICH PROOF OF ULTIMATE USE OF THE RAW MATERIALS THERE IN QUESTION WAS AVAILABLE. SEE, ALSO, THE OPINION OF THE COMMISSIONER, FILED FEBRUARY 23, 1960, IN CENTRAL OF GEORGIA RAILWAY COMPANY V. THE UNITED STATES, C.CLS.NO. 316-57.

YOUR PRESENT LETTER CONTAINS NO MATTERS WHICH HAVE NOT BEEN HERETOFORE CONSIDERED IN REACHING OUR PREVIOUS DECISIONS AND SUCH DECISIONS ARE AFFIRMED.