Reporter's Statement of the Case. lines which furnished such transportation special baggage tariffs which covered the territories through which said troops and impedimenta were moved. Said special baggage tariffs provided, in substance and effect, the terms and conditions under which associated travelers traveling on one ticket might become entitled to a baggage car free for the transportation of certain of their effects at the rate of one car free to each (generally) 25 passengers paying full fares. 66 III. With respect to the articles pertaining to and accompanying bodies of troops, and composed of tents, ambulances, wagons, caissons, ammunition, tools, and other articles peculiar to military impedimenta, and sometimes called company or battalion or regimental "property" or camp equipment," it has always been claimed by carriers and conceded by the Quartermaster General of the United States Army that such shipments were essentially freight and were so to be treated in settlements with carriers for their transportation. For many years the Quartermaster General has issued periodically a publication entitled "Manual for Quartermaster Corps," and the edition thereof published and made effective in December, 1916, and still in full force and effect, contains paragraphs 3391, 3441, 3443, 3445, 3453, 3494, 3498, and 3500, which, amongst others, recognize the clear distinction between public property and equipage or Army baggage on the one hand and the baggage entitled to free transportation, or transportation in the baggage service, on the other hand. A decision of the comptroller of June 18, 1918 (24 Comp. Dec. 774), to effect that under the provisions of carriers' baggage tariffs the Government was entitled to one car free for every 25 passengers in the accompanying passenger movement was the first notification that the Government claimed one special baggage car or its equivalent for every 25 soldiers traveling with Army impedimenta. Prior to that decision the Government paid for such impedimenta as freight. IV. Since the decision of the comptroller of June 18, 1918, all disbursing and accounting officers of the Government have made settlements with all carriers upon the basis 58082-24-CC-VOL 58--15 Reporter's Statement of the Case. that the United States was entitled to one baggage car free for the transportation of its camp equipment and company property for every 25 officers and enlisted men traveling. V. Prior to January 1, 1917, the plaintiff and all the other lines parties to the interterritorial military arrangements which became effective on that date were parties to agreements, known as military agrements between authorized representatives of the carriers and authorized officers of the War and Navy Departments, which were for the most part similar to and superseded by the later arrangements. The said interterritorial military arrangement or contract was entered into between the United States Army, Navy, and Marine Corps and the carriers in the territories of the Central Passenger Association, New England Passenger Association, Southeastern Passenger Association, Southwestern Passenger Association, Transcontinental Passenger Association, Trunk Line Association, and Western Passenger Association, to become effective January 1, 1917, and to supersede and cancel all previous interterritorial arrangements between the same parties, the material and relevant parts of which are as follows: "Traffic covered by this arrangement.-The net fares. allowances, and routes in connection therewith authorized hereunder are applicable exclusively for the transportation of officers, enlisted men, and others connected with the United States Army, United States Navy, and United States Marine Corps, for whom the United States Government is lawfully entitled thereto, and when traveling on transportation requests of the issues of the United States Army, United States Navy, and United States Marine Corps, and at the United States Government expense only. "Net fares and allowances.—(1) (a) The fares applicable under this arrangement will be the lawful commercial fares as on file with the Interstate Commerce Commission from starting point to destination at time of movement (see exceptions, Section V), less lawful land-grant deductions properly established, less five per cent (5%), the five per cent allowance not to exceed the maximum allowances or Reporter's Statement of the Case. exceptions as specified in Section VI. Government fares so established will apply to all military traffic as described in Section III, including special train and special car movements as well as individual and party movements (see Section XI). "(b) Proportions will not be used in any case in the construction of fares. 66 XI. "When special cars or special trains are furnished hereunder, not less than the minimum number of fares for such special cars or special trains will be required. "Baggage.—(1) One hundred and fifty (150) pounds of personal effects, properly checkable as baggage, under the tariff of the initial carrier, will be transported without charge for each person. Personal baggage in excess of the free allowance stated when provision for the transportation of the excess baggage is specially made in United States Army, Navy, or Marine Corps transportation requests and is paid for by the United States Government, will be charged for at the regular excess-baggage rate, based upon the net individual fare. When provision is not made in the transportation request for the transportation of excess baggage, collection will be made from the traveler at the regular commercial rate for weight in excess of the free allowance stated. Excess baggage charges will not be subject to allowances applicable in connection with the fares for tickets under this arrangement. Baggage regulations in other respects than above will be in accordance with the tariff of the initial carrier checking the baggage in each case. "(2) Company, battalion, regimental, or Government property is not included in the above. "Termination of arrangement. It is understood that this arrangement may be terminated at the pleasure of the United States Army, United States Navy, and United States Marine Corps, independently of each other, and the withdrawal from the arrangement of one of these branches of the Government will in no way affect the operation of the arrangement as to the other branches of the Government electing to continue it; the reservation being made, however, Reporter's Statement of the Case. that the carriers may withdraw from the arrangement at their option." VI. The interterritorial military arrangement effective July 1, 1916, which was superseded by the similar agreement effective January 1, 1917, referred to in Finding V, was indorsed by the comptroller in a letter to the Secretary of War, dated May 20, 1916, which, among other things, contained the following: "9. This agreement is considered advantageous to the Government for the following reasons: (a) It will result in a saving of Government funds. (b) It will procure cooperation on the part of the railroads. (c) It will facilitate the settlement of accounts." On March 3, 1917, the Quartermaster General, with the approval of the Secretary of War, ordered copies of said interterritorial military arrangements to be forwarded to different officers throughout the country concerned with the movement of troops, with the statement that "the new arrangements are along the same lines as the old ones; some disputed points have been cleared up and are therefore published in the new arrangement." On September 15, 1917, all department, depot, and camp quartermasters were notified by the Quartermaster General that: "1. It is desired that all shipping quartermasters be instructed that camp equipment and impedimenta will not be carried as checkable baggage, and that checkable baggage includes only wearing apparel and related articles ordinarily carried in a trunk by a commercial traveler." Copies of said interterritorial military arrangement were distributed to all quartermasters between February 28, 1917, and March 3, 1917. VII. The said interterritorial military arrangement was in full force and effect as late as May 20, 1920, and its provisions have been observed by the carriers generally. Under the terms of said arrangement the Government has paid for transportation at rates substantially 5 per cent less than it otherwise would have paid. VIII. On February 2, 1917, the plaintiff and other connecting carriers transported a movement of United States troops from Deming, N. Mex., to Little Rock, Ark., a ter Reporter's Statement of the Case. minal on plaintiff's lines. The troops were carried on regular Government transportation requests at rates substantially 5 per cent less than the regular tariff rates open to the general public, and the military impedimenta was moved as freight on Government bill of lading WQ-63. IX. The tariff in force on plaintiff's lines and those of its connecting carriers at the time of said movement on February 2, 1917, open to the public at large, was Western Classification No. 54. I. C. C. No. 12, and neither camp equipage, military impedimenta, nor company property was specifically embraced therein; nor were they included as articles "N. O. I. B. N." (not otherwise indexed by name). The following provision was, however, contained in Western Classification No. 54: Graders', bridge builders, and contractors' outfits, second-hand, straight or mixed, L. C. L.-C. L., C. L., min. wt. 24,000 lbs--Class A. The rule governing the carriers parties to the said movement provided that when articles were offered for transportation and were not specifically provided for nor embraced in the classification as articles "N. O. I. B. N." (not otherwise indexed by name), said carriers should apply the classification provided for articles which, in their judgment, were analogous. The initials N. O. I. B. N. (not otherwise indexed by name) mean that when an article has been indexed in a tariff by a generic name only, such as "dry goods," and blankets, which are not indexed, are offered for shipment, they will be given the classification and rating of "dry goods." At the time of said movement there was a published circular of information entitled "Transcontinental Freight Bureau Government Rate Circular No. 51-B" in use, purporting to show bases for the computation of rates on freight for the United States Government bills of lading within the territory in which said movement took place, said circular being issued July 27, 1916, by R. H. Countiss as agent for the lines party to the said movement and made effective August 1, 1916. Said Circular No. 51-B contained among other things the following special rules: "Reductions in weight. 3. It will not be permissible for agents to sign any contract which provides for a reduction |