Skip to main content

B-141694, JUL. 20, 1960

B-141694 Jul 20, 1960
Jump To:
Skip to Highlights

Highlights

TO ILLINOIS CENTRAL RAILROAD: FURTHER REFERENCE IS MADE TO YOUR LETTERS OF JANUARY 12. THE COMMODITY SHIPPED WAS DESCRIBED ON THE GOVERNMENT BILLS OF LADING AS "AMMUNITION FOR CANNON WITH EXPLOSIVE PROJECTILE.'. YOU STATE THAT THE COMMODITY SHIPPED WAS 60 MM. WERE EMBRACED WITHIN THE COMMODITY DESCRIPTION CONTAINED IN ITEM 2165. THE SETTLEMENT MADE IN THE PRESENT CASE IS BASED ON THE RATE NAMED IN THE ABOVE TARIFF ITEM. " IS NOT APPLICABLE TO THESE SHIPMENTS OF MORTAR SHELLS. AMMUNITION FOR MORTARS IS ISSUED IN THE FORM OF FUSED COMPLETE ROUNDS. ARE COMPLETE ROUNDS. ARE RATED IN THE FREIGHT CLASSIFICATION AS AMMUNITION FOR CANNON. WHERE IT IS STATED: "* * * THE EVIDENCE ALSO INCLUDES AN AFFIDAVIT WITH SUPPORTING EXHIBITS BY A PACKING TECHNOLOGIST OF THE JOLIET ORDNANCE PLANT TO THE EFFECT THAT THE TERM "CARTRIDGE" ENCOMPASSES ALL AMMUNITION (EXCLUSIVE OF ROCKETS) UP TO 105 MILLIMETERS IN THE ARMY SERVICE FORCES CATALOG.

View Decision

B-141694, JUL. 20, 1960

TO ILLINOIS CENTRAL RAILROAD:

FURTHER REFERENCE IS MADE TO YOUR LETTERS OF JANUARY 12, AND JUNE 30, 1960, FILE G-WQ-45941-BG, REQUESTING REVIEW OF OUR SETTLEMENT CERTIFICATE OF JANUARY 7, 1960, IN CLAIM NO. TK-590626. THAT SETTLEMENT DISALLOWED YOUR SUPPLEMENTAL BILL NO. WT-45941-E IN THE AMOUNT OF $6,749.03, CLAIMED AS ADDITIONAL FREIGHT CHARGES ON 4 CARLOAD SHIPMENTS WHICH MOVED IN JUNE 1944 FROM WATSON ISLAND, BRITISH COLUMBIA, TO WOLF CREEK ORDNANCE PLANT, MILAN, TENNESSEE. THE COMMODITY SHIPPED WAS DESCRIBED ON THE GOVERNMENT BILLS OF LADING AS "AMMUNITION FOR CANNON WITH EXPLOSIVE PROJECTILE.' YOU STATE THAT THE COMMODITY SHIPPED WAS 60 MM. MORTAR SHELLS, AND "WOULD NOT BE INCLUDED IN COMPTROLLER GENERAL'S DECISION B-134949 DATED JUNE 3, 1958 AND JUNE 4, 1959, USED BY THE GENERAL ACCOUNTING OFFICE AS AUTHORITY FOR DECLINATION.'

IN THE CITED DECISION WE HELD THAT CERTAIN ARTICLES OF AMMUNITION, SHIPPED FROM ORDNANCE, OREGON, TO FORT KNOX, KENTUCKY, DURING JUNE 1945, WERE EMBRACED WITHIN THE COMMODITY DESCRIPTION CONTAINED IN ITEM 2165, TRANS-CONTINENTAL FREIGHT BUREAU TARIFF NO. 2N, I.C.C.NO. 1505, APPLYING ON "CARTRIDGES, LOADED, IN BOXES" UNDER THE GENERIC HEADING "EXPLOSIVES.'

THE SETTLEMENT MADE IN THE PRESENT CASE IS BASED ON THE RATE NAMED IN THE ABOVE TARIFF ITEM. YOUR REQUEST FOR REVIEW ADVANCES NO REASON OR ARGUMENT IN SUPPORT OF YOUR STATEMENT THAT THE RATE ON "CARTRIDGES, LOADED, IN BOXES," IS NOT APPLICABLE TO THESE SHIPMENTS OF MORTAR SHELLS. DEPARTMENT OF THE ARMY TECHNICAL MANUAL TM9-1901 STATES THAT AMMUNITION FOR 60 MM. MORTARS FALLS WITHIN THE CLASSIFICATION OF SEMI FIXED AMMUNITION. AMMUNITION FOR MORTARS IS ISSUED IN THE FORM OF FUSED COMPLETE ROUNDS. COMPLETE ROUND CONSISTS OF A FUSED PROJECTILE WITH A FIN ASSEMBLY, AN ADJUSTABLE PROPELLING CHARGE, AND AN IGNITION CARTRIDGE WITH A PERCUSSION PRIMER.

WEBSTER'S NEW INTERNATIONAL DICTIONARY, 2ND EDITION, 1951, UNABRIDGED, DEFINES "CARTRIDGE" AS---

"1. A CASE, CAPSULE, SHELL, OR BAG OF METAL, PASTEBOARD, OR OTHER MATERIAL, HOLDING A COMPLETE CHARGE FOR A FIREARM, IN SMALL ARMS AND SOME CANNON CONTAINING ALSO THE PROJECTILE * * *.'

THIS DESCRIPTION SEEMS CLEARLY TO EMBRACE MORTAR AMMUNITION, WHICH, AS STATE ABOVE, ARE COMPLETE ROUNDS, AND ARE RATED IN THE FREIGHT CLASSIFICATION AS AMMUNITION FOR CANNON, FIXED OR SEMI-FIXED, WITH EXPLOSIVE PROJECTILE. SEE GULF, MOBILE AND OHIO RAILROAD COMPANY V. UNITED STATES, 305 I.C.C. 583, AT PAGE 585, WHERE IT IS STATED:

"* * * THE EVIDENCE ALSO INCLUDES AN AFFIDAVIT WITH SUPPORTING EXHIBITS BY A PACKING TECHNOLOGIST OF THE JOLIET ORDNANCE PLANT TO THE EFFECT THAT THE TERM "CARTRIDGE" ENCOMPASSES ALL AMMUNITION (EXCLUSIVE OF ROCKETS) UP TO 105 MILLIMETERS IN THE ARMY SERVICE FORCES CATALOG, ARMY SUPPLY MANUALS, AND IN TECHNICAL DRAWINGS AS THE DESCRIPTIVE IDENTIFICATION OF THE ARTICLES.'

IN THE CITED CASE THE INTERSTATE COMMERCE COMMISSION HELD THAT THE CARTRIDGE RATE IN QUESTION WAS APPLICABLE TO BOTH FIXED AND SEMI-FIXED AMMUNITION. THEREFORE, SINCE THE SETTLEMENT OF JANUARY 7, 1960, PROPERLY GAVE EFFECT TO THE VIEW THAT THESE SHIPMENTS WERE SUBJECT TO THE COMMODITY RATE ITEM IN THE TRANS-CONTINENTAL FREIGHT BUREAU TARIFF APPLICABLE ON "CARTRIDGES, LOADED," IT IS SUSTAINED.

GAO Contacts

Office of Public Affairs