Officers of the Army and/or members of the National Rifle Association who purchase arms under sec. 9, act of August 31, 1918 (40 Stat. 957), and the act of June 7, 1924 (43 Stat. 510), respectively, may dispose of them by gift or sale, when no longer needed for individual use, such sales being complete and without restriction as to title. 474, Sept. 7, 1927.

PROPERTY SOLD

2106. The title to Government property sold at auction, but held by the Government solely for the convenience of the purchaser and subject to his orders, is in the purchaser. The property therefore is subject to attachment at the suit of a creditor of the purchaser, and the Government agent in charge should permit the sheriff to take it into custody upon compliance with the terms of the law of the State in which the property is held. 400.71, June 12, 1923.

TIMBER

2107. A railroad company was granted a permanent easement over certain lands in a military reservation, to be used only for railroad purposes, and with the right of reversion to the United States when no longer so used; and also a license to construct a brick paved highway on the reservation. The railroad company claimed ownership of the timber removed from the property for the purpose of carrying out the work projected. Held, That the grantee of an easement or license for highway purposes acquires only the right of way and the right to utilize timber and other materials on the land for construction and maintenance of the highway; but the proprietor of the land retains his exclusive right in the land for all purposes not incompatible with the enjoyment of the license or easement. (Jackson v. Hathaway, 15 Johns, 447; Angell on Highways, 3d ed. p. 401.) In the instant case the ownership of the timber remains in the United States. 680.43, May 11, 1923.

Secs.

TRANSPORTATION

2108. BY EXPRESS.

2109. BY SEA.

2110. SUPPLIES DONATED TO GOVERNMENT.

2111. TIME OF WAR.

BY EXPRESS

2108. The Secretary of War, for the purpose of obtaining lower express rates, may authorize shipments of property at released valuation if, in his judgment, such action is in the interest of the Government. Officers making such shipments under such authority are not liable for the loss thereof or for damage thereto. 551.3, June 19, 1918.

BY SEA

2109. Sec. 1, act of April 28, 1904 (33 Stat. 518), directs that all supplies for the Army and Navy shall be shipped in vessels of American register “unless the President shall find that the rates of freight charged by said vessels are excessive and unreasonable," in which case contracts shall be made under the law as it then existed, with the proviso that no greater charge should be made by such vessels for transportation of articles for the United States for th. Amy and Navy than are made by such vessels for transportation of like private parties.

An American steamer was scheduled to sail from San Francisco to Manila, P. I., on April 12, and the next sailing of an American vessel from said port to Manila would be June 21. Between said dates it was contemplated that there would be large consignments of public stores arriving in San Francisco for shipment to Manila, and it was doubtful whether the transports scheduled for sailing May 5 and June 5 could accommodate all of such property requiring transshipment to Manila during this period. No American vessels were available.

Held, That under the circumstances, and there being no American vessels available, the excess of shipments which could not be sent by the Government transports sailing May 5 and June 5 might properly be sent by vessels of foreign register, in order to avoid holding the shipments at San Francisco for so long a period. 94-080, Apr. 18, 1913.

By the act of April 28, 1904 (33 Stat. 518), it is provided that the transportation of supplies for the Army and Navy by sea shall be in vessels of the United States, or belonging to the United States, and no others, "unless the President shall find the rates of freight charges by said vessels are excessive and unreasonable, in which case contracts shall be made under the law as it now exists," etc.; and by section 3 of the act of April 29, 1908 (35 Stat. 70), it is provided that the "provisions of law restricting to vessels of the United States the transportation of passengers and merchandise directly or indirectly from one port of the United States to another port of the United States shall not be applicable to foreign vessels engaging in trade between the Philippine Islands and the United States."

On the question raised as to whether the later act modifies the earlier act so as to permit the shipment of engineer material required for construction purposes to Manila in foreign vessels,

Held, That the earlier act is a special statute regulating the shipment of military or naval supplies, while the later act is an amendment of the general law regulating the coast trade; that under the well-established rule of construction that repeals by implication are not favored, and that a later statute, general in its scope, will not be construed as an implied repeal of an earlier special statute unless there be a clear intention to do so, the provisions of the earlier act are in no way modified by the later act. 94-128, July 30, 1913.

SUPPLIES DONATED TO THE GOVERNMENT

2110. Under sec. 2, act of April 34, 1912 (37 Stat. 90, 91), Red Cross supplies tendered as a gift to the Government and accepted for use in the Sanitary Service, shall be transported at the cost and charge of the United States. Supplies for civilian relief can not be transported at Government expense. 523.92, In Jari 912 02 July 29, 1919.

assume control of any system or systems of transportation

for such other purposes connected with the emergency as may be needful or desirable." The acquisition of the bridge is necessary for the use of troops stationed at Fort Leavenworth. The Secretary of War may authorize the purchase or condemnation of this bridge under authority of the act of July 2, 1917 (40 Stat. 241), as amended by the act of April 11, 1918 (40 Stat. 518), notwithstanding the fact that possession thereof was taken under the act of August 29, 1916, supra. 823, Mar. 20, 1919.

USE

2112. An automobile road was about to be completed in the Philippine Islands between certain points, and authority was requested to use Government transportation vehicles over the same in the commercial service of carrying passengers and freight, and charging therefor, covering the receipts into the Treasury of the United States. No commercial transportation line was regularly established between said points. Held, That the use of Government property for the purpose indicated would be a pro tanto disposition of the same and a diversion from the purposes of the appropriation from which such property had been purchased; and that such use of Government property would be unauthorized and illegal. (Dig. Op. J. A. G., 1912, p. 904.) 80-137, July 18, 1913.

A railroad operated by the Signal Corps under a specific appropriation may be used by civilians and a charge made if the same can be done without involving additional expense of operation. All funds received should be deposited in the Treasury as "miscellaneous receipts." See R. S. 3617. Such a railroad operated only for passenger service would not be a common carrier. (1 Hutchinson Carriers, 3d ed., secs. 69-76.) Soldiers, and such civilians as have business with the Government necessitating their use of this road, can be carried on the railroad, either with or without charge, as may be deemed proper. 531, Sept. 28, 1918.

An officer desires to make copies of negatives of motion ing to the Medical Department, for commercial purposes. be granted. The films are public property and should private exploitation and gain. 413.53, Apr. 12, 1919.

picture films belongHis request can not not be released for

2113. As to the legality of imposing the District of Columbia gasoline tax on the sale of gasoline by the post exchange, Army War College, to members of the services, Held, That as to gasoline brought into the District of Columbia by the Government and sold by the post exchange for use in privately owned vehicles, the tax should be collected and disposed of as provided in section 14, act of April 23, 1924 (43 Stat. 109), but as to gasoline brought into the District of Columbia by an importer, who is required to pay the tax, the Government agency need not again pay it. 463.7, Feb. 15, 1928.

MOTOR VEHICLE

2114. An officer inquires whether he is subject to the personal property tax of the District of Columbia, under the act of July 1, 1902 (32 Stat. 617), upon an automobile owned by him. It appears that at the time of this assessment the officer was a temporary resident of the District, where he lived for a period of more than three years during a tour of duty in the War Department. The existing laws with reference to taxation of personal property within the District of Columbia are found in the District of Columbia Deficiency Appropriation Act of July 1, 1902 (32 Stat, 552, 617-622), as amended by the act of April 28, 1904 (33 Stat. 563, 564); act of March 4, 1913 (37 Stat. 938, 1006); and the act of March 3, 1917 (39 Stat. 1004, 1046). Congress has provided, among other exemptions, that the following shall not be taxed: "Household and other belongings not held for sale and owned by any person in the public service temporarily residing in the District of Columbia who is a citizen of any State or Territory and who is taxed on such personal property in such State or Territory." Act of March 4, 1913 (37 Stat. 1006). An Army officer stationed in the District of Columbia is a person in the public service temporarily residing in the District of Columbia, within the meaning of this exemption, provided, of course, that he is not a legal resident in the sense that the District is in fact his actual domicile or permanent abode. If therefore the officer's residence in the District was merely a temporary one, that is to say, if during that interval he was still a citizen and legal resident of a State or Territory, and if, in addition,