About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-168024 1 (1973-12-13)

handle is hein.gao/gaobaadsm0001 and id is 1 raw text is: S 1 ( 9 tIk4. 9 1 COMPTROLLER GENERAL- OF THE UNITED STATES I 9 WAUIIIU4GTON, DC, 50346 )N168O24 December 13, 19T3 Ili a onorable The Secretary of the Navy Dear Hr Socretary: hrWi Reference is madc to lelar of JLme 22, 1973, Uwrm Wih Wittp Special Assistant to the Ansiatant Secretary of the lavy (I ar L), qucsting our decision as to the ropriety of payment of/-rire Servica F$asases ed against the lHaval ,eserve Canter in the city of Uuntington, 1est Virginia, by cho unicipality, Chapter 0, Article 13, Section 13 of the Code of Weat Vircinia provides in pertinent part that--' * * * every municipality which furninhes any toseutial or vpedAl municipal service, includin8, but not j!JitOd to, police mad fire protctcion * * * shall have plenary power and authority * * * to impose by ordinanca upon the users of isuch srvice * * t renvonable rates, feeo and chnrgea to be collected in the vanneo upecifieod in the ordinuco, A * A An explained in your letter, puraunnt to tho above nuthority the cdy Of luntir.gton has pns.ed several ordinsr.ce wbich provide for the aoseanront of a fee for fire protection sarvicev agaiuat nll uncrn, includiun tax acmpt users. *Th fee is calculated at o given j)ercettnge of the ZEOtFtced value (au fixed for tax purpovus), of buildivuc and peraonal properLy. Since June 30, 1972, thot percentage hao been equal to oix-tenthu of one percent. Th oyaval Reservo Center ias been assesced a total of 0548 in Pire ServiceFeos for 1971-1973. You ask oar opinion whether thio fee constitutee a tax on the Uitctd States or a reanonable charGe Lor cervices rendered, If the fcc is i effect a tax, the United States in exempt fro-a payment. See 4cCullc1. v. a 17 U.S. (4 Weat) 316 (1819), Van Broc lin v. Tcxneescc, 117 U.S. 151(16S6).UitStatesvsCity of Detroit, 355 U.S. 466, 469 (1953). Also, se Chapter 11, Article 3, Section 9 of the Code of West Virginia, which excopte the United States from taxation. Howevr, if the fee is- a service charge, the United States may pay it. See 24 Comp. Con. 599 (1945), end 50 Camp. Cen. 343 (1970), BEST DOCUMENT AVAILABLE 7/as33

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most