B-30297, DECEMBER 31, 1942, 22 COMP. GEN. 572

B-30297: Dec 31, 1942

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AN EMPLOYEE WHO IS AUTHORIZED TO TRAVEL BY PRIVATELY OWNED AUTOMOBILE ON A MILEAGE BASIS NOT TO EXCEED THE COST BY COMMON CARRIER MAY NOT BE PAID AN AMOUNT IN EXCESS OF THE COST OF TRAVEL BY COMMON CARRIER FOR ONE PERSON. FOR PURPOSES OF DETERMINING MILEAGE ALLOWANCE FOR USE OF PRIVATELY OWNED AUTOMOBILES AND OTHER TRAVELING EXPENSES OF OFFICERS AND EMPLOYEES WHOSE OFFICIAL HEADQUARTERS ARE EITHER NEW YORK CITY OR JERSEY CITY. AN EMPLOYEE WHO PERFORMS OFFICIAL TRAVEL BY PRIVATELY OWNED AUTOMOBILE ON A MILEAGE BASIS IS NOT ENTITLED TO REIMBURSEMENT OF TUNNEL TOLL CHARGES INCIDENT TO SUCH TRAVEL. - TRANSPORTATION EXPENSE OR MILEAGE FOR USE OF A PRIVATELY OWNED AUTOMOBILE IS NOT ALLOWABLE IF THE DISTANCE FROM THE EMPLOYEE'S HOME TO THE TEMPORARY DUTY STATION IS LESS THAN THE DISTANCE HE IS REQUIRED TO TRAVEL FROM AND TO HIS HOME TO AND FROM HIS HEADQUARTERS FOR REGULAR DUTY.

B-30297, DECEMBER 31, 1942, 22 COMP. GEN. 572

MILEAGE - TRAVEL BY PRIVATELY OWNED AUTOMOBILE - HOLLAND TUNNEL; COMMON CARRIER COMPARATIVE COSTS; ETC. IN THE ABSENCE OF QUALIFYING LANGUAGE IN THE TRAVEL ORDER, AN EMPLOYEE WHO IS AUTHORIZED TO TRAVEL BY PRIVATELY OWNED AUTOMOBILE ON A MILEAGE BASIS NOT TO EXCEED THE COST BY COMMON CARRIER MAY NOT BE PAID AN AMOUNT IN EXCESS OF THE COST OF TRAVEL BY COMMON CARRIER FOR ONE PERSON, EVEN THOUGH ACCOMPANIED BY SEVERAL OTHER OFFICIAL TRAVELERS. FOR PURPOSES OF DETERMINING MILEAGE ALLOWANCE FOR USE OF PRIVATELY OWNED AUTOMOBILES AND OTHER TRAVELING EXPENSES OF OFFICERS AND EMPLOYEES WHOSE OFFICIAL HEADQUARTERS ARE EITHER NEW YORK CITY OR JERSEY CITY, THE HOLLAND TUNNEL MAY BE REGARDED AS LYING WHOLLY OUTSIDE THE CORPORATE LIMITS OF EITHER OF THE SAID CITIES, AND, THEREFORE, MILEAGE FOR THE USE OF PRIVATELY OWNED AUTOMOBILES MAY BE ALLOWED SUCH OFFICERS AND EMPLOYEES FOR THE ENTIRE DISTANCE TRAVELED IN THE TUNNEL. AN EMPLOYEE WHO PERFORMS OFFICIAL TRAVEL BY PRIVATELY OWNED AUTOMOBILE ON A MILEAGE BASIS IS NOT ENTITLED TO REIMBURSEMENT OF TUNNEL TOLL CHARGES INCIDENT TO SUCH TRAVEL. WHERE AN EMPLOYEE PERFORMS OFFICIAL TRAVEL DIRECTLY FROM HIS HOME TO A NEARBY TEMPORARY DUTY STATION AND RETURN EACH DAY--- INSTEAD OF REPORTING TO HIS OFFICIAL HEADQUARTERS AND THENCE TO HIS TEMPORARY DUTY STATION--- TRANSPORTATION EXPENSE OR MILEAGE FOR USE OF A PRIVATELY OWNED AUTOMOBILE IS NOT ALLOWABLE IF THE DISTANCE FROM THE EMPLOYEE'S HOME TO THE TEMPORARY DUTY STATION IS LESS THAN THE DISTANCE HE IS REQUIRED TO TRAVEL FROM AND TO HIS HOME TO AND FROM HIS HEADQUARTERS FOR REGULAR DUTY. AN EMPLOYEE WHO PERFORMS OFFICIAL TRAVEL BY PRIVATELY OWNED AUTOMOBILE ON A MILEAGE BASIS FROM HIS HOME TO A NEARBY TEMPORARY DUTY STATION THENCE TO HIS OFFICIAL HEADQUARTERS AND RETURN HOME VIA THE TEMPORARY DUTY STATION IS ENTITLED TO MILEAGE ONLY FOR THE DISTANCE IN EXCESS OF THAT WHICH HE WOULD HAVE TRAVELED HAD HE TRAVELED DIRECTLY FROM AND TO HIS HOME TO AND FROM HIS HEADQUARTERS FOR REGULAR DUTY. IN VIEW OF THE PROHIBITION IN SECTION 5 OF THE ACT OF JULY 16, 1914, AGAINST THE USE OF APPROPRIATED MONEYS FOR THE PURCHASE, MAINTENANCE, REPAIR, OR OPERATION OF MOTOR-PROPELLED PASSENGER-CARRYING VEHICLES UNLESS SPECIFICALLY AUTHORIZED BY LAW, AN EMPLOYEE MAY NOT BE REIMBURSED ON AN ACTUAL EXPENSE BASIS FOR TOLL CHARGES INCURRED IN THE USE OF A PRIVATELY OWNED AUTOMOBILE FOR OFFICIAL TRAVEL PERFORMED WITHIN THE CORPORATE LIMITS OF THE EMPLOYEE'S OFFICIAL STATION, IN THE ABSENCE OF A PROVISION IN THE APPROPRIATION SOUGHT TO BE CHARGED AUTHORIZING THE OPERATION, ETC., OF MOTOR-PROPELLED PASSENGER-CARRYING VEHICLES.

COMPTROLLER GENERAL WARREN TO S. H. MARKS, TREASURY DEPARTMENT, DECEMBER 31, 1942:

THERE HAS BEEN CONSIDERED YOUR LETTER OF NOVEMBER 11, 1942, REFERENCE CC- IAB, AS FOLLOWS:

THERE ARE ATTACHED HERETO SIX (6) STANDARD FORM 1012'S " VOUCHER FOR PER DIEM AND/OR REIMBURSEMENT EXPENSES INCIDENT TO OFFICIAL TRAVEL," WHICH WERE SUBMITTED TO THIS OFFICE FOR ADMINISTRATIVE AUDIT AND PAYMENT FROM THE APPROPRIATION, 2030120.003--- SALARIES AND EXPENSES FOREIGN-OWNED PROPERTY CONTROL, 1943.

ACCORDING TO DECISIONS OF THE COMPTROLLER GENERAL OF THE UNITED STATES VOL. 11, P. 175, IT WOULD APPEAR THAT THE CLAIMANTS ARE NOT ENTITLED TO REIMBURSEMENT FOR MILEAGE IN THE CORPORATE LIMITS OF NEW YORK AND FOR HOLLAND TUNNEL FARES. THE CLAIMANTS HAVE MADE A COMPARATIVE COST OF THIS TRANSPORTATION VIA TRAIN AND BUS AND CONTEND THAT THEIR PERSONALLY-OWNED AUTOMOBILES COVER THE CHEAPEST MODE OF TRAVEL.

YOUR OPINION IS RESPECTFULLY REQUESTED AS TO THE LEGALITY OF PAYING THESE VOUCHERS AS SUBMITTED.

THE VOUCHERS PRESENTED WITH YOUR LETTER SHOW THAT J. FREDERIC HAZELETT, WILBUR L. LOUGHRAN, AND E. LEON HENSLEY, EXAMINERS IN THE DIVISION OF FOREIGN FUNDS CONTROL, TREASURY DEPARTMENT, WITH HEADQUARTERS AT NEW YORK CITY, WERE AUTHORIZED TO TRAVEL ON OFFICIAL BUSINESS UNDER GENERAL TRAVEL ORDERS DATED JULY 1, 1942, PROVIDING AS FOLLOWS:

YOU WILL BE ALLOWED TRANSPORTATION EXPENSES AND $6.00 PER DIEM IN LIEU OF SUBSISTENCE WHILE ABSENT FROM YOUR DESIGNATED POST OF DUTY, PAYABLE FROM THE APPROPRIATION " SALARIES AND EXPENSES, FOREIGN EXCHANGE CONTROL, 1943.'

YOU ARE AUTHORIZED TO USE A PRIVATELY OWNED AUTOMOBILE FOR OFFICIAL TRAVEL AT THE RATE OF FIVE CENTS (5 CENTS) PER MILE, IT HAVING BEEN ADMINISTRATIVELY DETERMINED IN ADVANCE THAT SUCH MODE OF TRAVEL ON A MILEAGE BASIS IS MORE ECONOMICAL AND ADVANTAGEOUS TO THE GOVERNMENT. PAYMENT, HOWEVER, WILL BE RESTRICTED TO AN AMOUNT NOT IN EXCESS OF THE LOWEST AVAILABLE COMMON CARRIER FARES (RAILROAD AND PULLMAN), INCLUDING INCIDENTAL TRANSPORTATION EXPENSES. YOU WILL BE ALLOWED $6.00 PER DIEM IN LIEU OF SUBSISTENCE FOR THE TIME CONSUMED IN AUTOMOBILE TRAVEL BUT NOT TO EXCEED THE TIME NORMALLY REQUIRED TO ACCOMPLISH THE TRAVEL BY USUAL MEANS OF PUBLIC TRANSPORTATION.

IT IS NOTED THAT THE VOUCHERS DO NOT SHOW THE APPROPRIATION TO BE CHARGED BUT IT APPEARS FROM YOUR LETTER AND, ALSO, FROM THE TERMS OF THE TRAVEL ORDERS THAT THE APPROPRIATION INTENDED TO BE CHARGED IS " FOREIGN-OWNED PROPERTY CONTROL," APPEARING IN THE ACT OF JULY 25, 1942, PUBLIC LAW 678, 56 STAT. 719.

THE VOUCHERS OF J. FREDERIC HAZELETT COVER CLAIM FOR MILEAGE FOR 49 TRIPS DURING SEPTEMBER AND OCTOBER, 1942, FOR TRAVEL IN HIS PERSONALLY OWNED AUTOMOBILE FROM HIS OFFICE AT 70 PINE STREET, NEW YORK, NEW YORK, TO NUTLEY, NEW JERSEY, 34 MILES EACH ROUND TRIP AT FIVE CENTS PER MILE IN ADDITION TO HOLLAND TUNNEL TOLL FARES OF $1 EACH ROUND TRIP, A TOTAL OF $2.70 EACH TRIP. THE TRAVELER STATED THAT HIS RESIDENCE WAS AT JAMAICA, NEW YORK. IT APPEARS THAT HE WAS ACCOMPANIED BY FROM FOUR TO SIX OTHER EMPLOYEES ON EACH TRIP FROM THE NEW YORK OFFICE TO THE PLANT IN NUTLEY, AND HE ASSERTS THAT AUTOMOBILE TRAVEL WAS CHEAPER THAN THE COST OF TRANSPORTATION OF ALL OF THESE EMPLOYEES BY RAIL SINCE RAIL FARE WAS 33 CENTS EACH WAY AND BUS FARE FROM THE STATION TO THE PLANT IN NUTLEY, FIVE CENTS, A ROUND TRIP OF 76 CENTS, OR 90 CENTS ROUND TRIP FOR BUS AND TRAIN FARES VIA NEWARK. IN THAT CONNECTION IT HAS BEEN HELD THAT AN ORDER LIMITING THE MILEAGE TO THE COST OF TRAVEL BY COMMON CARRIER, IN THE ABSENCE OF QUALIFYING LANGUAGE, CAN BE CONSTRUED TO MEAN ONLY THE COST OF COMMON CARRIER FOR ONE PERSON. 15 COMP. GEN. 261; 16 ID. 8; 17 ID. 307. COMPARE 13 COMP. GEN. 163; 20 ID. 512; 21 ID. 713; 1152; PARAGRAPH 12 (B) OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS ( BUREAU OF THE BUDGET CIRCULAR NO. 395 DATED JULY 17, 1942). HENCE, IN THE ABSENCE OF ANY QUALIFYING LANGUAGE IN THE TRAVEL ORDERS HERE INVOLVED, THE COMPARISON BETWEEN THE COST OF MILEAGE AND COMMON CARRIER TRAVEL MUST BE MADE ON THE BASIS OF ONLY ONE PERSON TRAVELING BY COMMON CARRIER.

THE ROUND TRIP COMBINATION RAIL AND BUS FARE VIA NEWARK WOULD HAVE BEEN 98 CENTS, OR 39 CENTS FOR ONE-WAY COACH FARE BY THE PENNSYLVANIA RAILROAD AND 10 CENTS BUS FARE BETWEEN NEWARK AND NUTLEY, AND THE SUBWAY FARE TO PENNSYLVANIA STATION IN NEW YORK WOULD HAVE BEEN FIVE CENTS, MAKING THE TOTAL COST OF THE ROUND TRIP, $1.08. THE SCHEDULES SHOW CONVENIENT SERVICES BETWEEN 8:00 A.M. AND 6:00 P.M. TARIFFS ON FILE IN THIS OFFICE SHOW THAT THE COACH FARE IS 33 CENTS VIA THE ERIE RAILROAD, BUT SCHEDULES SHOW THE TRAIN LEAVES NEW YORK AT 4:20 P.M., ARRIVES NUTLEY 5:13 P.M., LEAVES NUTLEY 7:13 A.M., AND ARRIVES NEW YORK 8:17 A.M. IT APPEARS THAT SINCE THE DUTY IN NUTLEY WAS BETWEEN 9:00 A.M. AND 5:00 P.M. EACH DAY--- EXCEPT SATURDAY WHEN IT WAS FROM 9:00 A.M. TO 12:30 P.M.--- THIS TRAIN SERVICE WAS NOT PRACTICABLE AND COULD NOT HAVE BEEN USED WITHOUT INCURRING PER DIEM. THEREFORE, THE CLAIMANT IS LIMITED TO MILEAGE AT FIVE CENTS FOR THE DISTANCE BETWEEN THE CORPORATE LIMITS OF NEW YORK, NEW YORK, AND NUTLEY, NEW JERSEY, IN ACCORDANCE WITH THE PROVISIONS OF PARAGRAPHS 3 AND 12 (A) OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS, IF THE TOTAL AMOUNT BY THIS COMPUTATION IS LESS THAN $1.08.

WHILE THERE MAY BE SOME BASIS FOR HOLDING OTHERWISE (SEE THE ACT OF JUNE 28, 1834, 4 STAT. 708; ACT OF JULY 11, 1919, 41 STAT. 158, AND THE CASE OF THE DEVOE MANUFACTURING COMPANY, 108 U.S. 401), NEVERTHELESS, FOR PURPOSES OF DETERMINING MILEAGE ALLOWANCE AND TRAVELING EXPENSES OF FEDERAL OFFICERS AND EMPLOYEES, THE HOLLAND TUNNEL MAY BE REGARDED AS LYING WHOLLY OUTSIDE CORPORATE LIMITS OF EITHER NEW YORK CITY OR JERSEY CITY, EITHER OF WHICH IS THE HEADQUARTERS OF AN EMPLOYEE, FOR THE REASON THAT FOR ALL PRACTICAL PURPOSES AN EMPLOYEE LEAVES HIS OFFICIAL STATION WHETHER IT BE NEW YORK CITY OR JERSEY CITY, WHEN HE ENTERS THE TUNNEL, THE EXIT OF WHICH LIES IN A STATE OTHER THAN THAT IN WHICH THE ENTRANCE LIES. ON THAT BASIS, MILEAGE MAY BE ALLOWED FOR THE USE OF A PRIVATELY-OWNED AUTOMOBILE FOR THE ENTIRE DISTANCE TRAVELED IN THE TUNNEL, SUCH DISTANCE BEING REGARDED AS OUTSIDE THE CORPORATE LIMITS OF THE HEADQUARTERS OF AN EMPLOYEE. SEE THE PARAGRAPHS OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS ABOVE CITED. HOWEVER, THE TOLL CHARGE FOR USE OF THE TUNNEL WOULD NOT BE REIMBURSABLE TO AN EMPLOYEE TRAVELING IN A PRIVATELY-OWNED AUTOMOBILE ON A MILEAGE BASIS UNDER THE REGULATIONS AND THE RULES STATED IN THE DECISION OF NOVEMBER 12, 1931, 11 COMP. GEN. 175, CITED IN YOUR LETTER, HOLDING AS FOLLOWS (QUOTING FROM THE SYLLABUS):

THE MILEAGE ALLOWANCE AUTHORIZED BY THE ACT OF FEBRUARY 14, 1931, 46 STAT. 1103, FOR THE USE OF AN EMPLOYEE'S OWN AUTOMOBILE IS IN LIEU OF ALL EXPENSES OF TRANSPORTATION AND PRECLUDES ANY ALLOWANCE FOR FERRY FARES IN ADDITION TO MILEAGE. THE MILEAGE IS TO BE COMPUTED OVER THE DISTANCE ACTUALLY TRAVELED, INCLUDING THE DISTANCE TRAVELED BY FERRIES, EVEN THOUGH SUCH DISTANCE IS NOT RECORDED UPON THE SPEEDOMETER OF THE AUTOMOBILE.

EVEN IF THE HOLLAND TUNNEL WERE TO BE REGARDED AS WHOLLY OR PARTIALLY WITHIN THE CORPORATE LIMITS OF NEW YORK CITY--- THE OFFICIAL STATION OF THE INVOLVED EMPLOYEES--- NO PART OF THE TOLL CHARGE WOULD BE REIMBURSABLE AS AN ACTUAL EXPENSE OF OPERATING A PRIVATELY-OWNED AUTOMOBILE WITHIN THE LIMITS OF THE EMPLOYEE'S HEADQUARTERS IN THIS INSTANCE BECAUSE THERE IS NO SPECIFIC PROVISION IN THE APPROPRIATION ITEM HERE SOUGHT TO BE CHARGED FOR THE MAINTENANCE AND OPERATION OF PASSENGER-CARRYING VEHICLES. SEE 11 COMP. GEN. 67; 13 ID. 82, 178; 20 ID. 101; 22 ID. 296.

THE VOUCHERS OF WILBUR L. LOUGHRAN COVER TRAVEL DURING SEPTEMBER AND OCTOBER, 1942, BETWEEN NEW YORK, NEW YORK, AND NUTLEY, NEW JERSEY. HIS RESIDENCE IS SHOWN AS 165 GRANT AVENUE, JERSEY CITY, NEW JERSEY. CLAIM WAS MADE IN THE AMOUNT OF $2.70 EACH FOR FIVE ROUND TRIPS FROM NEW YORK, NEW YORK, TO NUTLEY, NEW JERSEY, AND RETURN, DURING SEPTEMBER AND ONE SUCH TRIP IN OCTOBER, REPRESENTING MILEAGE FOR THE USE OF AUTOMOBILE, 34 MILES EACH ROUND TRIP, AND TUNNEL TOLL OF $1 EACH ROUND TRIP. THE OCTOBER VOUCHER IS NOT SUPPORTED BY FORM 1012E, STATEMENT OF TRAVEL BY MOTOR VEHICLE, WHICH STATEMENT IS REQUIRED IN SUPPORT OF MILEAGE CLAIMED FOR OCTOBER 14. SEE PARAGRAPH 83 (E) STANDARDIZED GOVERNMENT TRAVEL REGULATIONS, GENERAL REGULATIONS 88, SUPPLEMENT 3. ALSO, FORM 1012E, ATTACHED TO THE SEPTEMBER VOUCHER, DOES NOT SHOW METER READINGS, WHICH ARE REQUIRED TO BE FURNISHED BY PARAGRAPH 83 (E) OF THE TRAVEL REGULATIONS. IN THE EVENT THE REGULATIONS ARE COMPLIED WITH IN THAT RESPECT, MILEAGE WOULD APPEAR TO BE ALLOWABLE FOR AUTOMOBILE TRAVEL IN THE AMOUNT OF $1 FOR EACH ROUND TRIP OF 20 MILES BETWEEN THE CORPORATE LIMITS OF NEW YORK, NEW YORK, AND NUTLEY, NEW JERSEY, AS IN THE CASE OF J. FREDERIC HAZELETT. ACTUAL BUS FARES CLAIMED AT THE RATE OF 90 CENTS FOR EACH ROUND TRIP MADE CANNOT BE VERIFIED BY TARIFFS ON FILE IN THIS OFFICE BUT AS THAT AMOUNT IS VERY LITTLE IN EXCESS OF THE FARE BY THE ERIE RAILROAD PLUS INCIDENTAL TRANSPORTATION EXPENSES AND IN VIEW OF THE IMPRACTICABILITY OF USING THE ERIE TRAIN SCHEDULES, SAID AMOUNT APPEARS ALLOWABLE IN THE CIRCUMSTANCES.

THE VOUCHERS OF E. LEON HENSLEY COVER TRAVEL BETWEEN HIS RESIDENCE AT MAYWOOD, NEW JERSEY, THE PLANT AT NUTLEY, NEW JERSEY, AND HIS OFFICE AT 70 PINE STREET, NEW YORK, NEW YORK, DURING THE PERIOD AUGUST 24 TO OCTOBER 31, 1942. ALTHOUGH THE TRAVELER STATES THAT POST OF DUTY WAS MAYWOOD, NEW JERSEY, UNTIL AUGUST 27, 1942, AND HE CLAIMS FARE FOR TRAVEL BY THE SUSQUEHANNA AND WESTERN RAILROAD AT 90 CENTS EACH ROUND TRIP FROM MAYWOOD, NEW JERSEY, TO NEW YORK, NEW YORK, FOR CONFERENCE ON AUGUST 24, 25 AND 26, IT APPEARS THAT NEW YORK, NEW YORK, WAS IN FACT HIS OFFICIAL HEADQUARTERS DURING THE ENTIRE PERIOD OF THE VOUCHERS (10 COMP. GEN. 469; 18 ID. 423) AND, THEREFORE, REIMBURSEMENT OF $2.70 PAID FOR TRANSPORTATION BETWEEN HIS RESIDENCE AND OFFICIAL STATION IS NOT ALLOWABLE. 11 COMP. GEN. 417; 15 ID. 342.

THE CLAIM FOR BUS FARE ON SEPTEMBER 1 FOR RETURN TRAVEL FROM NUTLEY, NEW JERSEY, TO MAYWOOD, NEW JERSEY, IN THE AMOUNT OF 45 CENTS AND FOR MILEAGE NOT TO EXCEED BUS FARES OF 90 CENTS FROM MAYWOOD, NEW JERSEY, TO NUTLEY, NEW JERSEY, AND RETURN, FOR 17 ROUND TRIPS IN SEPTEMBER AND THE SAME NUMBER IN OCTOBER, A TOTAL OF $15.75 IN SEPTEMBER AND $15.30 IN OCTOBER IS NOT ALLOWABLE SINCE THE DISTANCE FROM THE EMPLOYEE'S RESIDENCE, MAYWOOD, NEW JERSEY, TO NUTLEY, NEW JERSEY (12 MILES CLAIMED) IS LESS THAN THE DISTANCE REQUIRED TO TRAVEL FROM HIS HOME TO HIS HEADQUARTERS OFFICE FOR REGULAR DUTY. SEE 22 COMP. GEN. 62.

IT IS NOTED THAT ON SEPTEMBER 3, 16, 18, 22, AND OCTOBER 15, 20, AND 23, TRAVEL WAS PERFORMED BY AUTOMOBILE FROM MAYWOOD, NEW JERSEY, TO THE PLANT IN NUTLEY, NEW JERSEY, THENCE TO THE NEW YORK OFFICE, AND RETURN VIA NUTLEY, NEW JERSEY. CLAIM IS MADE FOR MILEAGE, 12 MILES TO NUTLEY, NEW JERSEY, AND RETURN, AND 15 MILES TO JERSEY CITY, NEW JERSEY, AND RETURN, NOT TO EXCEED $1.82 EACH DAY, COVERING COMMON CARRIER RATES FOR BUS FARES FROM HIS HOME TO NUTLEY, NEW JERSEY, AND RETURN, 45 CENTS EACH, TWO BUS FARES, FIVE CENTS EACH, APPARENTLY FROM PLANT TO STATION AND RETURN, ERIE RAILROAD FARE, 33 CENTS EACH WAY, AND TUBE FARE HUDSON AND MANHATTAN RAILWAY, EIGHT CENTS EACH WAY. SINCE IT IS THE EMPLOYEE'S RESPONSIBILITY TO REPORT TO HIS HEADQUARTERS OFFICE EACH DAY AND RETURN AT HIS OWN EXPENSE, MR. HENSLEY IS ENTITLED TO ONLY THE ADDITIONAL EXPENSE BY REASON OF TRAVEL VIA NUTLEY, NEW JERSEY. ON THE BASIS OF COMMON CARRIER COSTS HE IS ENTITLED TO 91 CENTS LESS THE COST OF DIRECT RAIL COACH FARE FROM MAYWOOD, NEW JERSEY, TO JERSEY CITY, NEW JERSEY, 41 CENTS (33 CENTS PLUS HUDSON TUBE FARE OF EIGHT CENTS) OR 50 CENTS FOR EACH TRIP TO NEW YORK OFFICE WHEN TRAVEL WAS PERFORMED VIA THE PLANT AT NUTLEY, NEW JERSEY. SINCE HE HAS NOT STATED THE NECESSITY OF RETURNING TO HIS HOME VIA NUTLEY, NEW JERSEY, THE ENTIRE AMOUNT (91 CENTS) CLAIMED FOR THE RETURN TRIP EACH DAY IS FOR DISALLOWANCE. APPLYING THE SAME PRINCIPLE, MILEAGE FOR ONE WAY TRAVEL FROM MAYWOOD, NEW JERSEY, TO THE NEW YORK OFFICE VIA THE PLANT AT NUTLEY, NEW JERSEY, ON SEPTEMBER 25 AND FROM THE OFFICE TO RESIDENCE VIA THE PLANT ON OCTOBER 9 AND 22, CLAIMED IN THE AMOUNT OF 91 CENTS EACH DAY, WOULD BE ALLOWABLE ONLY IN THE AMOUNT OF 50 CENTS, THE EXCESS DUE TO TRAVEL VIA NUTLEY, NEW JERSEY, FOR OFFICIAL DUTY EACH DAY. THE ALLOWABLE MILEAGE DUE TO TRAVEL VIA NUTLEY, NEW JERSEY, FOR DUTY, THAT IS, THE EXCESS OVER THE DIRECT TRAVEL IS, OF COURSE, DEPENDENT UPON THE SUBMISSION OF A PROPERLY EXECUTED FORM 1012E WITH EACH OF MR. HENSLEY'S VOUCHERS.

ATTENTION IS INVITED TO THE FACT THAT CERTAIN CONFLICTING STATEMENTS ARE MADE BY THESE EMPLOYEES ON THEIR SEPTEMBER VOUCHERS. IT IS NOTED THAT THE VOUCHER OF J. FREDERIC HAZELETT SHOWING CLAIM FOR MILEAGE AND TUNNEL FARES FOR TRAVEL IN HIS PERSONALLY-OWNED AUTOMOBILE FROM NEW YORK, NEW YORK, TO NUTLEY, NEW JERSEY, AND RETURN, BETWEEN THE HOURS OF 8:00 A.M. AND 6:00 P.M., INCLUDED E. LEON HENSLEY AMONG HIS PASSENGERS ON SEPTEMBER 1 AND 4, WHEREAS THE VOUCHER OF MR. HENSLEY SHOWED TRAVEL BY BUS FROM NUTLEY, NEW JERSEY, TO MAYWOOD, NEW JERSEY, ON SEPTEMBER 1, FOR WHICH 45 CENTS WAS CLAIMED, AND TRAVEL BY HIS PERSONALLY OWNED AUTOMOBILE FROM MAYWOOD, NEW JERSEY, TO NUTLEY, NEW JERSEY, AND RETURN, ON SEPTEMBER 4, FOR WHICH MILEAGE WAS CLAIMED NOT TO EXCEED THE COST BY BUS OF 90 CENTS. ALSO, MR. HAZELETT'S VOUCHER INCLUDED WILBUR L. LOUGHRAN AMONG HIS PASSENGERS ON SEPTEMBER 4, 11, 24, 25, AND 26; HOWEVER, MR. LOUGHRAN'S VOUCHER COVERED CLAIM FOR BUS TRAVEL FROM NEW YORK, NEW YORK, TO NUTLEY, NEW JERSEY, AND RETURN, ON SEPTEMBER 4 AND 11, TWO ROUND TRIPS EACH DAY AT 90 CENTS EACH, THE HOUR OF DEPARTURE FROM NEW YORK, NEW YORK, HAVING BEEN SHOWN AS 7:30 A.M. AND ARRIVAL AT NUTLEY, NEW JERSEY, 9:00 A.M., AND FOR MILEAGE AND TUNNEL FARES FOR THE ROUND TRIPS BETWEEN THESE POINTS IN HIS OWN CAR ON SEPTEMBER 24, 25, AND 26, WHEN HE LEFT NEW YORK, NEW YORK, :00 A.M. AND ARRIVED NUTLEY, NEW JERSEY, 9:00 A.M. EACH DAY. THEREFORE, THE AMOUNTS RECOMMENDED FOR ALLOWANCE IN THE FOREGOING REMARKS REGARDING THE SEPTEMBER TRAVEL OF THESE EMPLOYEES WOULD BE DEPENDENT UPON A DETERMINATION OF THE ACTUAL FACTS OF TRAVEL AND A SATISFACTORY EXPLANATION OF THE DISCREPANCIES.

ACCORDINGLY, THE VOUCHERS, IN THEIR PRESENT FORM, ARE NOT AUTHORIZED TO BE CERTIFIED FOR PAYMENT. THE VOUCHERS ARE RETURNED HEREWITH.