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Page Federal Forwarding Co. et al. o. Lanasa, 32 F. Manufacturers Ry. Co. o. United States, 246 2d 154.. 691 U.S. 457.

710 First National Bank v. Barnum, 160 F. 245.... 270 Martin v. National Surety Co., 300 U. S. 588.. First National Bank of Chicago o. Rogers, Mary, The, 16 Fed. case 941...

691 Brown and Co., 284 F. 921.. 271 | Mason v. United States, 47 C. Cls. 31..

257 Fisk v. Police Jury, 116 U. S. 131,29 L. Ed.587. 623 Massman Const. Co. v. United States, 102 0. Frazier Davis Const. Co. o. United States, 100

Cls. 699, certiorari denied 325 U. S. 866. 385 C. Cls, 120. 325, 386 Mayo 0. United States, 319 U. S. 441.

82 Gibney v. United States, 114 C. Cls. 38.

74 McBlair v. United States, 19 C. Cls. 528. 209 Gillmore, United States v., 189 F. 761. 695 McCulloch v. Maryland, 4 Wheat. 316..

82 Gleason, United States v. 175 U. S. 588. 22 McElrath v. United States, 102 U. S. 426..

75 Globe Indemnity Co. o. United States, 231 Medbury v. United States, 173 U. S. 492.

714 U. S. 476

101 Mendez o. United States, 119 C. Cls. 345. 319 Great Northern Ry. Co. (1932), United States Miller 1. United States, 19 C. Cls. 338.

490 0., 2 7 U. S. 144.

703 Minimum Class Rate Restrictions, Central Griffiths, George, Construction Co. v. United

and Eastern States, 44 M. C. C. 367..

607 States, 77 C. Cls. 542

478 Mitchell, United States o., 104 F. 2d 343. 478 Gudewicz, United States 1., (1942), 45 F. Supp. Modern Industrial Bank 3. United States, 101 787

76, 177
C. Cls. 808

106 Hamrick v. United States, C. Cls. 49496, May Monroe v. United States, 184 U. S. 524.

477 1, 1951. 79 | Morgan v. Hines, 113 F. 2d 849

75 Harris v. Lambros, 56 F. 21 488.

271 Morgenthau et al. o. Fidelity & Deposit Co. of Hɛrris, United States v., (CCA 7th), 77 F.821.. 108 Md., 94 F. 2d 632..

261 Hausman Steel Co. v. Seaboard Freight Lines, Myers, Howard C., United States 0., 320 U. S. 2 M. C. C. 31..

607
561...

419 Hobson r. Lord, $2 U, S. 397...

693 Myles Salt Co.o. Board of Commissioners, 239 Holy Trinity Church 1. United States, 143

U. S. 478..

717 U. S. 457

218 New York and Porto Rico Steamship Co., Houdek v. Gloyd, 107 P. 2d 751. 270 United States 1., 239 U.S. 88...

77, 430 Ickes v. Fox, 300 U. S. 82, 81 L, Ed. 525. 623 Northern Pacific Ry. 0. United States, 101 F. Industrial Engineering Co. v. United States,

Supp. 29.

630 92 C. Cls. 54

252 Northern Pacific R. Co. v. United States, 330 Inland Steel Co. o. National Labor Relations

U, S. 218.

635 Board, 170 F. 2d. 247. 271 Norton, United States v. 97 U. S. 164.

307 Interstate Commerce Com.o. Northern Pacific Ogden & Dougherty o. United States, 102 C. Ry. Co., 216 U. S. 538. 714 Cls. 249.

386 Jacobson 0. Gray, et al., Civil Action No. Ohio v. Thomas, 173 U. S. 276. 2500-49..

79 Olin Industries, Inc. v. National Labor RelaJohnson v. Maryland, 254 U. S. 51. 82 tions Board, 72 F. Supp. 225...

705 Jones, United States v., 8 Pet. 375, 8 L. Ed. 979. 695 Pacific American Fisheries v. United States, Katz, United States v. 271 U. S. 354.. 218 138 F. 2d 464...

270 Kelly, John Stuart, et al, v. United States, 119 Peck, United States 9., 102 U. S. 64..

254 C. Cls. 197, 96 F. Supp. 611, 342 U. S. 193. -- 370 Penn Bridge Co. o. United States, 31 C. Cls. Kimberly v. United States, C. Cls. No. 49940,

244.

252 June 5, 1951

257 | Pennsylvania Co. o. United States, 236 U. S. Kingsley, United States 0., 138 U. S. 87

646
351.

710 Lancaster et al. v. Schreiner, 212 S. W. 19. 608 Pennsylvania Hardware Co. o. United States, Landers, United States v., 92 U. 8. 77. 646 49 C. Cls. 327.

252 Lapeyre v. United States, 17 Wall. 191.

307 Pennsylvania Ry. Co. 0. Chamberlain, 283 Lehigh Carriage Co., et al. o. Stangel, et al.,

U.S. 333

710 95 F. 637... 307 Perkins v. Elg, 307 U. S. 325.

714 Leitner, et al., United States 1., 86 F. Supp. Phisterer, United States o., 94 U. S. 219... 628. 715 Powell, United States o., 330 U. S. 238.

636 Little Falls Knitting Mill Co.o. United States, Purcell Envelope Co., United States C., 249 44 C. Cls. 1. 478 U. S. 313.

77 Lloyd Sabaudo Societa Anonima 1. Elting, Rank, Everett G., et al., 1. Julius A. Krug. 287 U. S. 329. 717 et al., Civil No. 685-ND

233 Lloyd-Smith v. United States, 71 C. Cls. 74... 261 Reddick o. Northern Accident Co. 165 S. W. Longwill v. United States, 17 C. Cls. 288. 341 354

270 Louisville r. Savings Bank 104 U. S. 469.. 307 Reed v. United States, 11 Wall 591.

691 Lunseri r. Garcia & Maggini Co., 67 A. L. R. Reed o. United States, 252 F. Rep. 21 1428. 252 Richardson, In re, et al., 20 Fed. 699.

307 Manhattan General Equipment Co. o. Com- Rock Island A. & L. Ry. Co.o. United States, missioner of Internal Revenue, 297 U. S. 129. 641 254 U. S. 141.

716

82

680

646 510...

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Page Royer, United States 8., 28 U. S. 394.

337 Standard Accident Insurance Co. 0. United Saligman et al. 8. United States, 56 F. Supp.

States, C. Cls. No. 46116, June 5, 1951...... 105 505.. 386 Star of Hope, The, 9 Wall 203..

693 San Antonio, City of o. Fike, 224 S. W.911... 542 State o. Taylor, 79 N. E. 2d 127.

408 Sanford o. Sanford, 139 U, S. 642.

714 State of Washington ex rel Oregon Railroad Schumann e. Calif. Cotton Credit Corp., 286

and Navigation Co. o. Fairchild, 224 U. S. P. 1068... 271

717 Simpson o. United States, 172 U. S. 372...- 385 Sun Publishing Co.o. Moore, 183 U. S. 642... 252 Smyth o. United States, 302 U. S. 329 340 Sung o. McGrath et al., 339 U, S. 33..

149 Social Security Board o. Nierotko, 327 U. S. Swain o. Kirkpatrick Lumber Co., 78 So. 140. 270 358...

271 Tidewater Coal Exchange, In re, 280 Fed. 648. 14 Sonken-Galamba Corp. o. Union Pacific R. Tilden o. United States, 10 F. Supp. 377.. 541 Co., 145 F. 2d 808

630 Utah Power and Light Co. o. United States, Sorrels o. United States, 287 U. 8. 435 219 243 U. S. 389..

715 Southern Pacific Co. o. United States, 107 C. Vernon Lumber Corp. o. Harcen Construction Cls. 167.

630 Co., 00 F. Supp. 555, affirmed, 155 F. 2d 348. 410 Southern Pacific Co. o. United States, 107 C.

Walker-Hill Co.o. United States, 162 Fed. 259. 714 Cls. 525, certiorari denied, 331 U. S. 846..... 635 Werts, United States v., 303 U. S. 414..

76, 177

Willapoint Oysters o. Ewing, 174 Fed. 676.. 710 Spencer o. United States, No. 49438, Oct. 2,

Williams o. Sorenson, 75 P. 2d 784..

270 1951.

300

Williamson, United States 0., 90 U. S. 411.... 680 St. Paul Fire & Marine Ins. Co. o. Reynolds,

Wisconsin Central R. R. Co. o. United States, 44 F. Supp. 863..

641
164 U. S. 199...

76, 177, 701 Stahl, United States 0., 151 U. S. 366.

76 | Young D. Julian, 97 F. Supp. 370.

641

[B-103550 )

Taxes--State--Gasoline-Purchases in Montana

Gasoline taxes imposed by the State of Montan ., the legal incidence of which is on the vendor, may not be reimbursed under a contract which did not contain a provision for adjustment in price in the event said taxes were made applicable to sales to the Government during the life of the contract, even though the practice of the State in accepting United States tax exemption certificates at the time the contract was entered into was subsequently discontinued by the State.

Comptroller General Warren to W. V. Steen, Department of Commerce, July 3, 1951:

Reference is made to your letter of May 14, 1951, transmitted here under date of May 17, 1951, by the Chief, Accounting Division, Civil Aeronautics Administration, wherein advice is requested as to the propriety of certifying for payment a voucher transmitted therewith in favor of The Carter Oil Company in the amount of $162.90 representing State of Montana gasoline taxes paid by The Carter Oil Company incident to the sale of gasoline to the Civil Aeronautics Administration, under contract No. C7ca-3845, dated June 14, 1950.

At the time the contract in question, which covered the period July 1, 1950, to June 30, 1951, was entered into, it was the practice of the Montana State Board of Equalization to accept United States tax exemption certificates (Form 1094) in lieu of taxes due on the sale of gasoline to agencies of the United States Government within that State. However, the said Board subsequently adopted a resolution to the effect that on and after January 1, 1951, United States tax exemption certificates no longer would be accepted in lieu of taxes on gasoline sold United States agencies within the State of Montana.

The price fixed in the contract was exclusive of the Montana gasoline taxes and no provision was contained in the contract for an adjustment in price in the event the said taxes were made applicable tc sales to the Government during the life of the contract. Aside from the fact that the parties did not contemplate that the State of Montana would refuse to honor United States tax exemption certificates, it is indicated in your letter that the gasoline was purchased for off-highway use and that the United States could secure refund of the taxes involved by filing application therefor with the

1

Montana taxing authorities pursuant to title 84, section 1818, Revised Codes of Montana, Volume 5, 1950 Cumulative Supplement.

Under the laws of Montana the vendor rather than the vendee is liable for the gasoline tax (see decision of March 12, 1951, B-101428, copy enclosed). In the absence of a contractual provision to the contrary, the United States as vendee is under no legal obligation to reimburse the vendor the amount of gasoline taxes paid to the State of Montana incident to gasoline sales to Federal agencies within that State. The contract here involved imposed no such liability upon the United States. Moreover, there is no indication that the contract as written failed to express the true intention of the parties. The subsequent action on the part of the State of Montana in refusing to honor United States tax exemption certificates, while making performance more burdensome for the vendor, did not invalidate the contract or legally affect the rights of the parties thereunder, and neither does it afford any proper basis for the reformation of such contract.

Title 81, section 1818, of the Revised Codes of Montana, supra, provides, in part, as follows:

Refund of gasoline license tar-procedure. (1) Any person who shall purchase and use gasoline, with reference to which there has been paid into the treasury of the state of Montana, under the laws of this state licensing dealers in gasoline, a state gallonage tax, for the purpose of operating or propelling stationary gas engines, tractors used for purposes other than on the public highways or streets of this state, motor boats, aeroplanes or aircraft, or for cleaning or dyeing, or for any commercial use other than propelling vehicles upon any of the public highways or streets of this state, and who has paid said tax either directly to the state of Montana or indirectly as a part of the purchase price of said gasoline, shall be allowed and paid as a refund or drawback an amount of money equal to the unit state gallonage tax, multiplied by the number of gallons of gasoline so purchased and used

(Italics supplied.) It is not clear from the record that all the gasoline purchased by the Government under the contract in question actually was procured for non-highway use but even if that were the case any modification of the contract so as to authorize reimbursement to the contractor of the amount of the tax would not be legally justified unless supported by new and valuable consideration moving to the Government. See 22 Comp. Gen. 915. Moreover, any such modification would appear to be against the interest of the United States, since it would place upon the United States the risk of loss of tax refunds in the event in particular cases the circumstances should be such as to preclude it from meeting the procedural requirements of the State of Montana incident to procuring such refunds.

Accordingly, the voucher, which is returned herewith, may not be certified for payment.

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