APRIL 5, 1922, 1 COMP. GEN. 560
Highlights
FEES TO STATE OFFICIALS PAYMENT TO STATE OFFICIALS FOR NECESSARY SERVICES INCIDENT TO THE ISSUANCE OF A PERMIT TO APPROPRIATE STATE WATERS IS AUTHORIZED AS A PAYMENT FOR PERSONAL SERVICES RENDERED BY THE STATE. THE CLAIM WAS DISALLOWED FOR THE REASON THAT IT WAS IN THE NATURE OF A TAX FROM WHICH THE UNITED STATES IS EXEMPT. THE RIGHT OF THE UNITED STATES TO BE EXEMPT IN ITS PROPERTY AND INSTRUMENTALITIES FROM A STATE TAXATION IS SO WELL ESTABLISHED THAT THE QUESTION IS NO LONGER OPEN TO DISCUSSION. THE FEE HERE SOUGHT TO BE CHARGED IS NOT A TAX BUT A PAYMENT FOR SERVICES RENDERED BY THE STATE. LITTLE WHITE SALMON RIVER IS A SMALL STREAM LYING WHOLLY WITHIN THE LIMITS OF THE STATE OF WASHINGTON AND NOT NAVIGABLE.
APRIL 5, 1922, 1 COMP. GEN. 560
FEES TO STATE OFFICIALS PAYMENT TO STATE OFFICIALS FOR NECESSARY SERVICES INCIDENT TO THE ISSUANCE OF A PERMIT TO APPROPRIATE STATE WATERS IS AUTHORIZED AS A PAYMENT FOR PERSONAL SERVICES RENDERED BY THE STATE, AND DOES NOT COME WITHIN THE EXEMPTION OF THE UNITED STATES FROM THE PAYMENT OF TAXES.
DECISION BY COMPTROLLER GENERAL MCCARL, APRIL 5, 1922:
MARVIN CHASE, SUPERVISOR OF HYDRAULICS OF THE STATE OF WASHINGTON, UNDER DATE OF FEBRUARY 16, 1922, REQUESTED A REVIEW OF THE ACTION OF THE STATE AND OTHER DEPARTMENTS DIVISION, THIS OFFICE, DISALLOWING BY CERTIFICATE 29235, DATED FEBRUARY 3, 1922, A CLAIM FOR $5 FOR THE EXAMINATION OF AN APPLICATION OF THE BUREAU OF FISHERIES FOR THE ISSUANCE OF A PERMIT FOR THE APPROPRIATION OF A CERTAIN QUANTITY OF WATER OF THE LITTLE WHITE SALMON RIVER FOR FISH CULTURE PURPOSES AT LITTLE WHITE SALMON RIVER STATION IN THE STATE OF WASHINGTON.
THE CLAIM WAS DISALLOWED FOR THE REASON THAT IT WAS IN THE NATURE OF A TAX FROM WHICH THE UNITED STATES IS EXEMPT. THE RIGHT OF THE UNITED STATES TO BE EXEMPT IN ITS PROPERTY AND INSTRUMENTALITIES FROM A STATE TAXATION IS SO WELL ESTABLISHED THAT THE QUESTION IS NO LONGER OPEN TO DISCUSSION. THE FEE HERE SOUGHT TO BE CHARGED IS NOT A TAX BUT A PAYMENT FOR SERVICES RENDERED BY THE STATE. LITTLE WHITE SALMON RIVER IS A SMALL STREAM LYING WHOLLY WITHIN THE LIMITS OF THE STATE OF WASHINGTON AND NOT NAVIGABLE, SMALL ROWBOATS ONLY BEING ABLE TO PLY THEREON. THE STATE LEGISLATURE IN 1917 PASSED A WATER CODE RELATIVE TO THE USE OF THE PUBLIC WATERS, THE PROVISIONS OF WHICH WERE TO BE EXECUTED BY THE STATE HYDRAULIC ENGINEER. THE APPLICATION OF THE BUREAU OF FISHERIES INVOLVED EXAMINING INTO THE STATUS OF THE RIGHTS OF OTHERS AND AS A RESULT OF THE EXAMINATION IT WAS FOUND THAT THE QUANTITY OF WATER DESIRED BY THE BUREAU OF FISHERIES COULD BE APPROPRIATED WITHOUT DETRIMENT TO PRIOR APPROPRIATORS OR THE PUBLIC. PURSUANT TO THE FINDING A PERMIT WAS ISSUED AND MADE A MATTER OF RECORD IN THE OFFICE OF THE HYDRAULIC ENGINEER TO PROTECT THE RIGHT OF THE GOVERNMENT AGAINST ANY SUBSEQUENT APPROPRIATION OF THE WATER. FOR THESE SERVICES THE STATE CHARGED A FEE OF $5. SUCH A FEE UNDER THE FACTS IS NOT ANALOGOUS TO A TAX. THE ACTION OF THE STATE AND OTHER DEPARTMENTS DIVISION IS REVERSED AND THE AMOUNT, $5, DISALLOWED IS HEREBY ALLOWED,FOR WHICH A CERTIFICATE WILL ISSUE IN DUE COURSE.