B-151961, SEP. 24, 1963

B-151961: Sep 24, 1963

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MOBILE AND OHIO RAILROAD COMPANY: REFERENCE IS MADE TO YOUR LETTER OF SEPTEMBER 28. THE SHIPMENT OF COTTON LINTERS WAS LEND-LEASE PROPERTY. SUPPLIED PURSUANT TO UNITED KINGDOM REQUISITION NO. 16315 AND WAS CONSIGNED TO "WSA A/C BRITISH MINISTRY OF WAR TRANSPORT. 540.12 WERE ORIGINALLY CLAIMED BY THE CARRIER ON ITS BILL NO. 61184 AND PAYMENT WAS MADE AS CLAIMED ON VOUCHER NO. 81573 IN THE DECEMBER 1943 ACCOUNTS OF JOHN B. WHEN THE RESULTING OVERCHARGE OF $285.79 WAS NOT REFUNDED. THIS AMOUNT WAS DEDUCTED IN JUNE 1946 FROM AMOUNTS OTHERWISE DUE THE CARRIER. URGING THAT DEDUCTION FOR LAND-GRANT WAS UNWARRANTED. THE CLAIM WAS LATER RESTATED ON YOUR SUPPLEMENTAL BILL NO.SUP. 61184-A. THIS BILL WAS RECEIVED IN OUR OFFICE ON APRIL 30.

B-151961, SEP. 24, 1963

TO GULF, MOBILE AND OHIO RAILROAD COMPANY:

REFERENCE IS MADE TO YOUR LETTER OF SEPTEMBER 28, 1963, FILE 61184 CL25, IN WHICH YOU REQUEST FURTHER CONSIDERATION OF YOUR CLAIM FOR $146.01 ADDITIONAL CHARGES ALLEGEDLY DUE ON A SHIPMENT OF 600 BALES OF COTTON LINTERS TRANSPORTED IN FIVE CARS FROM DYERSBURY, TENNESSEE, TO NEW ORLEANS, LOUISIANA, UNDER GOVERNMENT BILL OF LADING NO. A-2764683, DATED JUNE 23, 1943. THE SHIPMENT OF COTTON LINTERS WAS LEND-LEASE PROPERTY, SUPPLIED PURSUANT TO UNITED KINGDOM REQUISITION NO. 16315 AND WAS CONSIGNED TO "WSA A/C BRITISH MINISTRY OF WAR TRANSPORT, C/O NEW ORLEANS FOREIGN FREIGHT FORWARDERS," FOR EXPORT.

CHARGES OF $1,540.12 WERE ORIGINALLY CLAIMED BY THE CARRIER ON ITS BILL NO. 61184 AND PAYMENT WAS MADE AS CLAIMED ON VOUCHER NO. 81573 IN THE DECEMBER 1943 ACCOUNTS OF JOHN B. PAYNE. IN OUR AUDIT WE CONSIDERED THE SHIPMENT TO BE 100 PERCENT FOR MILITARY OR NAVAL USE AND FOUND THE PROPER CHARGES TO BE $1,254.33, BASED UPON THE COMMODITY RATE OF 39 CENTS PER 100 POUNDS, LESS LAND-GRANT DEDUCTIONS OF 18.556 PERCENT. WHEN THE RESULTING OVERCHARGE OF $285.79 WAS NOT REFUNDED, THIS AMOUNT WAS DEDUCTED IN JUNE 1946 FROM AMOUNTS OTHERWISE DUE THE CARRIER.

BY LETTER OF OCTOBER 3, 1946, THE CARRIER RECLAIMED THE AMOUNT RECOVERED ($285.79), URGING THAT DEDUCTION FOR LAND-GRANT WAS UNWARRANTED. THE CLAIM WAS LATER RESTATED ON YOUR SUPPLEMENTAL BILL NO.SUP. 61184-A, AND THIS BILL WAS RECEIVED IN OUR OFFICE ON APRIL 30, 1948. PAYMENT OF $85.74 WAS MADE ON YOUR SUPPLEMENTAL BILL NO. 61184-A BY DEPARTMENT OF AGRICULTURE CHECK NO. 983769, DATED JUNE 8, 1950. THIS PAYMENT IS SHOWN TO HAVE BEEN MADE IN ACCORDANCE WITH AN AGREEMENT OF MARCH 13, 1950, IN CONNECTION WITH THE UNITED KINGDOM LEND-LEASE REQUISITION NO. 16315, HERE INVOLVED. THE AGREEMENT WAS MADE BETWEEN THE COMMODITY CREDIT CORPORATION AND THE GULF MOBILE AND OHIO RAILROAD COMPANY AND IT PROVIDED FOR COMPUTING THE CHARGES AS THOUGH THE PROPERTY COMPRISING THE SHIPMENT WAS 70 PERCENT FOR MILITARY USE (SUBJECT TO APPLICATION OF LAND-GRANT) AND 30 PERCENT FOR CIVILIAN USE (NOT SUBJECT TO LAND-GRANT). THE UNPAID PORTION OF THE $285.79 CLAIMED IN BILL NO.SUPP. 61184-A, AMOUNTING TO $200.05 ($285.79 LESS $85.74) WAS DISALLOWED.

ON FEBRUARY 8, 1960, THIS OFFICE RECEIVED YOUR SUPPLEMENTAL BILL NO. 61184-B FOR $146.01, WHICH COVERED SHIPSIDE HANDLING CHARGES OF $88.85, NOT PREVIOUSLY CLAIMED, AND $57.16 ADDITIONAL TRANSPORTATION CHARGES ON GOVERNMENT BILL OF LADING NO. A-2764683, COMPUTED ON THE BASIS OF 50 PERCENT MILITARY USE AND 50 PERCENT CIVIL USE. THE LAND GRANT ADJUSTMENT APPEARS TO HAVE BEEN CLAIMED UNDER A PROPOSAL CONTAINED IN A LETTER OF JULY 13, 1959, FROM MR. A. R. SEDER, VICE PRESIDENT OF THE ASSOCIATION OF AMERICAN RAILROADS, TO THE COMPTROLLER GENERAL OF THE UNITED STATES.

THE RECORD CONTAINS A COPY OF A LETTER DATED SEPTEMBER 16, 1953, FROM THE AUDITOR OF RECEIPTS OF THE GULF, MOBILE AND OHIO RAILROAD COMPANY WHICH IS ADDRESSED TO THE CHIEF OF THE TRANSPORTATION DIVISION OF THE GENERAL ACCOUNTING OFFICE, INFORMING THE LATTER THAT:

"IN SURVEYING G.M. AND O. RR LIST OF OPEN CLAIMS, IT WAS FOUND THAT G.A.O. HAD SUPPLEMENTAL BILL NO. 61184-A FOR $200.04 ($200.05) IN CLAIM NO. TK 058560 WHICH WAS NOT OPEN ON G.M. AND O. RR LIST OF CLAIMS.

"THE ABOVE BILL HAS BEEN WITHDRAWN, AND YOU MAY CLOSE YOUR FILE.'

THUS, ANY CLAIM THAT THE CARRIER MAY HAVE HAD ON FILE IN THE GENERAL ACCOUNTING OFFICE AGAINST THE UNITED STATES FOR THE UNPAID PORTION OF THE AMOUNT ORIGINALLY CLAIMED ON ITS BILL NO.SUPP. 61184-A HAD BEEN WITHDRAWN AND WAS NO LONGER PENDING BEFORE THIS OFFICE. IN THIS SITUATION, THE CLAIM MADE BY YOUR SUPPLEMENTAL BILL NO. 61184-B FOR $146.01--- RECEIVED IN THE GENERAL ACCOUNTING OFFICE FOR THE FIRST TIME ON FEBRUARY 8, 1960--- WAS A NEW CLAIM.

THE ACT OF OCTOBER 9, 1940, 54 STAT. 1061 (31 U.S.C. 71A), 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 SAID OFFICE WITHIN TEN FULL YEARS AFTER THE DATE SUCH CLAIM FIRST ACCRUED.'

THE CAUSE OF ACTION ON THE PORTION OF THE $146.01 CLAIMED ON BILL NO. 61184-B WHICH REPRESENTS SHIPSIDE HANDLING CHARGES NOT PREVIOUSLY CLAIMED, FIRST ACCRUED UPON DELIVERY OF THE SHIPMENT AT NEW ORLEANS, LOUISIANA, ON JULY 15, 1943. SIMILARLY, THE CAUSE OF ACTION ON THE PORTION OF THE $146.01 REPRESENTING ADDITIONAL TRANSPORTATION CHARGES FIRST ACCRUED ON JULY 18, 1946, WHEN A PORTION OF THE TRANSPORTATION CHARGES ORIGINALLY PAID WAS RECOVERED BY THE GOVERNMENT BY DEDUCTION OTHERWISE DUE ON A SUBSEQUENT BILL. THUS, YOUR CLAIM UNDER SUPPLEMENTAL BILL NO. 61184-B WAS RECEIVED IN THE GENERAL ACCOUNTING OFFICE ON FEBRUARY 8, 1960, WHICH WAS OVER 16 YEARS AFTER THE CAUSE OF ACTION FIRST ACCRUED FOR THE SHIPSIDE HANDLING CHARGES, AND ALMOST 14 YEARS AFTER THE CAUSE OF ACTION FIRST ACCRUED FOR THE RECOVERY OF THE TRANSPORTATION CHARGES WHICH HAD BEEN DEDUCTED FROM A SUBSEQUENT BILL.

ACCORDINGLY, FOR THE REASONS STATED, YOUR CLAIM UNDER YOUR SUPPLEMENTAL BILL NO. 61184-B FOR $146.01 IS BARRED BY THE ACT OF OCTOBER 9, 1940. THE ACTION TAKEN BY LETTER OF JULY 21, 1960, FROM OUR TRANSPORTATION DIVISION IN SO ADVISING YOU THUS WAS PROPER AND IS SUSTAINED.