JOHN R. BROWN, Circuit Judge.
. This case involves domestic air transportation of military personnel during the Korean defense emergency by chartered air carriers. The immediate question is whether the Government is liable for ferry miles actually flown but which were in excess of the mileage specified in charter bids. Underlying that is the construction and application of the filed tariff. And collateral to this is the question of the right of the Government to invoke equitable estoppel against the Carrier’s collecting payment on the basis of the filed tariff.
In a figure indigenous to the case, the District Judge, affirming completely the special master’s report,1 ******steered an instrument course somewhere between that diversely plotted by the Carrier and the Government. .He held straight on the beam, as he was obviously bound to, that the tariff was valid and applicable. But then followed some diversions apparently to avoid apprehended inequitable turbulence. For he held that in order for the Carrier to recover for ferry mileage flown in excess of that bid, the Carrier had to show that, when the bids were received and evaluated, the Government knew that the ferry mileage was estimated only. The question of fact of such knowledge produced another departure. For he determined that the Government did not have that knowledge prior to June 25, 1953. After that date, due to the new requirement that supporting data accompany all billings for completed charter flights, the Government knew generally that ferry mileage bid was an estimate only.
This satisfied no one, and all appeal.2 We conclude that the District Court’s flight plan was faulty and reverse.
[831]*831I.
Associated is an irregular air carrier. In 1951 it, along with others, was authorized by the Civil Aeronautics Board to provide common carrier charter service to the military without limit as to frequency or schedules. This, the Government’s brief candidly tells us, was to “help satisfy” the “sharply increased need for domestic transportation” with which “the armed forces were faced” because of the “expansion of the National Defense Program following the outbreak of the Korean hostilities.” Thereafter Associated and others through their agent IMATA 3 entered into joint agreements4 with the several armed services which prescribed the procedure for making the, individual charters for commercial air movements (called CAM). The Joint Agreements provided that charges were to be computed in accordance with tariffs mandatorily filed with CAB. The tariff, discussed later in detail, prescribed specific mileage rates for charter (live) miles (while the plane was carrying passengers) and ferry miles (while ferrying empty prior and subsequent to the passenger carrying leg).
Individual charter contracts were set up this way. The military post or base requiring transportation made its needs known to its service headquarters at the Pentagon. The service transportation office would then request bids from the agents, such as IMATA, representing air, rail and bus carriers. The bids submitted for air carriers identified the particular carrier and aircraft. Further, they set forth the points of origin and destination, both for ferry flights and the charter (live) flight together with the respective mileages. The dollar cost shown on the bids was the sum of the ferry mileage charge (front and rear ferry miles multiplied by tariff rate for ferry miles) and the charter mileage charge (charter miles multiplied by tariff rate for charter miles).5
The bids were evaluated on a comparative basis by the service and a charter was awarded to the carrier best meeting the needs of the military. Comparative cost was a factor, but only a factor. After performance of the transportation, a charter certificate was presented by IMATA to the service for verification and comparison with the bid. After being approved, the certificate was presented to the disbursing officer who paid the carrier subject to post-payment audit by the General Accounting Office and possible refund pursuant to 49 U.S.C.A. § 66 (1952).
Indeed, it was at the GAO where the carrier ran into heavy weather. Almost from the beginning of the operation the GAO took the position which the Department of Justice still asserts here: (a) for ferry miles actually flown in excess of the bid, the bid controls; (b) for ferry miles actually flown less than the bid, the bid is disregarded, and actual mileage alone counts. The District Court’s action only complicated it further. The Court agreed with (b) and ordered the refunds on the Government’s cross claim. As to (a) it established a ceiling of June 25, 1953. On all CAM’s prior thereto, it agreed with the GAO that the bids set the maximum charge; on those subsequent it disagreed with the GAO and [832]*832agreed with the carrier that the ferry-mileage bid was an estimate only.
II.
The tariff is, as all recognized, crucial. Because each of the parties emphasizes one rather than the other, of various pertinent sections, it facilitates easy reference in our discussion to set them out separately, but in the order they appear in the tariff. By reading the notes (6 to 13) together, as must be done, the whole tariff can likewise be sensed. After limiting it to carriers participating in the tariff and defining miltary traffic and transportaton covered,6 the tariff set forth the definition of “charterer,”7 “charter flight,” 8 “charter miles,” 9 “ferry miles,”10 “application of rates and charges,”11 “computation of mileage” for charter mileage12 and ferry mileage.13
Filed as it was under compulsion of § 403(a) of the Civil Aeronautics Act of 1938, the tariff carried the statutory mandate of § 403(b) that it and it alone was to be the sole standard for services to be rendered and charges assessed and collected.14 In the implemen[833]*833tation of this stringent legislative policy, the courts have been equally emphatic that the basis for the charge or credit must be found in the tariff. If it is not in the tariff, it is not allowable. It is not a mere matter of contract. For “a rate once regularly published is no longer merely the rate imposed by the carrier, but becomes the rate imposed by law.” Louisville & N. R. Co. v. Dickerson, 6 Cir., 1911, 191 F. 705, 709. “Such tariffs, at least those which are factors in determining the carrier’s charges, have the force and effect of statutes.” American Ry. Express Co. v. American Trust Co., 7 Cir., 1931, 47 F.2d 16, 18. The tariffs are both conclusive and exclusive; they may not be added to through reference to outside contracts or agreements or understandings or promises.15
As a natural corollary to such a dynamic policy prohibiting the possibility or temptation to preferential discrimination — frequently asserted by the sovereign in the punitive enforcement of the Elkins and similar Acts — is the equally uncontradicted legal proposition that estoppel cannot be invoked against a common carrier to avoid a tariff provision. “Neither the intentional nor accidental misstatement of the applicable published rate will bind the carrier or shipper. The lawful rate is that which the carrier must exact and that which the shipper must pay.” Kansas City Southern Ry. Co. v. Carl, 1913, 227 U.S. 639, 653, 33 S.Ct. 391, 395, 57 L.Ed. 683, 688. It is clear that no “act or omission of the carrier” can “estop or preclude it from enforcing payment of the full amount” of the tariff charges, Louisville & N. R. Co. v. Central Iron & Coal Co., 1924, 265 U.S. 59, 65, 44 S.Ct. 441, 442, 68 L.Ed. 900, 902. And “equitable considerations may not serve to justify failure of carrier to collect, or reLention by shipper of, any part of lawful tariff charges,” Baldwin v. Scott County Milling Co., 1939, 307 U.S. 478, 485, 59 S.Ct. 943, 948, 83 L.Ed. [834]*8341409, 1414. Pittsburgh, C., C. & St. L. Ry. Co. v. Fink, 1919, 250 U.S. 577, 40 S.Ct. 27, 63 L.Ed. 1151.
III.
The Government does not really challenge this, as indeed it could not. Rather, accepting these propositions its contentions are twofold. First, the tariff contemplates reference to an outside standard, namely, the bids. Second, if not, then the asserted estoppel arises not because of representations or misrepresentations of the terms of the tariff. Rather the estoppel comes into play because of representation of matters outside the tariff and incapable by their nature of being a part of it, namely, points of ferry mile origin and destination. To discuss the first means inevitably that we simultaneously consider Associated’s basic contention that the tariff is sufficient, exclusive, and contemplates actual ferry miles flown, whether more or less than bid.
Underlying the Government’s delicate process of intrinsic construction of the tariff is the assertion that,- as a legal proposition, the tariff, to be valid and effective, must enable a prospective user at the time of shipment to calculate to the last penny the charges which will be payable if the service is employed. On that foundation, it then proceeds to demonstrate that since points of origin and destination for front and rear ferry legs are not shown in the tariff,16 nor can they be, it is obvious that the tariff itself affirmatively contemplated the use of “outside” material, i. e., the bid, to supply these missing essentials. Instead, then, of the bid being an external to the tariff, it was very much a part of it although, from the nature of things, mechanically expressed outside of it.
But what is urged as a foundation to an articulate edifice turns out to be the proverbial, and insubstantial, house of cards. For there is no such legal requirement as to the sufficiency of a tariff. The general goal of a tariff is, of course, that it is a statement by the carrier that “it will furnish certain services under certain conditions for a certain price.” Union Wire Rope Corp. v. Atchison, T. & S. F. Ry. Co., 8 Cir., 1933, 66 F.2d 965, 966. And to accomplish this “they must be expressed in clear and plain terms, so that those dealing with and governed by them may understand them and act advisedly.” Atlantic Coast Line R. Co. v. Atlantic Bridge Co., 5 Cir., 1932, 57 F.2d 654, 655.
If this contention of the Government of a requirement of preshipment calculation of exact cost were as universal as claimed, an abundant jurisprudence would readily be found to evidence its existence. But its protagonist is hard put to find precedential support. Indeed, the assertion rests on a single quotation from a single case that “it is a general principle of transportation law that tariff rates must be determinable at the time the shipment is made.”17 That Court hardly invested its words with the sweeping meaning now claimed. On the contrary, the action taken recognizes that in essential respects what is payable frequently depends on outside facts — ■ facts which have to be established.
Liability for payment of transportation charges depends solely on the tariff. As New York Central & H. R. R. Co. v. York & Whitney Co., 1921, 256 U.S. 406, 41 S.Ct. 509, 65 L.Ed. 1016, and Louisville & Nashville R. Co. v. Maxwell, 1915, 237 U.S. 94, 35 S.Ct. 494, 59 L.Ed. 853, and others so vividly illustrate, it is im[835]*835material whether or not the shipper has accurate knowledge of the charges in advance of shipment. The tariff must furnish the standard upon which the total charges are to be computed on the basis of the actual facts then or subsequently established. It is not essential to a valid tariff that it, alone or by incorporation by reference, afford the tools to a shipper to then and there calculate his dollar cost before shipment is made.18
IV.
Freed of the necessity of the tariff affording itself or by incorporated standards the means of advance, precise calculation of transportation charges, we come to the construction of this tariff,
In this, both the Government and Associated are too preoccupied with the tariff definition of “charterer,” note 7, supra. Each engages in a verbal-ism emphasizing now one, now the other, word or phrase or sentence too much in disregard of the principle that the tariff is to be construed as a whole. Associated, for example, contends that this refers only to the “live” (charter) flight on which passengers are carried. The District Court agreed with Associated’s alternative contention. We do not, but we consider this of no significance.
The Government, though, builds its case principally on this single provision. The argument seems to be that since charges may be collected only for a charter, what is a charter is determined by who the charterer is. This leads the Government to read as indispensably locked together Clauses [1], [2], [4], [5] and [6] as identified in note 7, supra. A charter, then, is an arrangement by which one acquires “[1] at a fixed charge, [2] the use of an aircraft operated by a Carrier * * * [4] from a specified origin to a specified destination or [5] for a particular itinerary, [6] agreed upon in advance.” Then the argument gains altitude to conclude that since the [4] origin and destination or an [5] itinerary must be [6] agreed upon in advance, the phrase “miles which Carrier is required to operate an aircraft” as found in the tariff definition of “ferry miles,” note 10, supra, obviously contemplates that there must be a firm, fixed agreement in advance on the geographical point at which the front ferry miles commence and the rear ferry miles terminate.
We reject this intricate construction. In doing so we can agree with the Government, and hence disagree with Associated, that [2] “the use of an aircraft operated by Carrier” [3] “for the transportation of persons” does not confine the status of charterer to the passenger carrying leg. But recognizing that one is a charterer with respect to the deadhead legs as well, this definition of charterer, neither alone nor in conjunction with the balance of the tariff, is deter[836]*836minative of mileage or charges. Its function was to make the essential distinction between a party using a planeload service and passengers booked individually.
What was to be payable by one in the defined status of a charterer for a charter flight (defined, note 8, supra) was to be determined by applying the respective mileage rates. These were specified in the tables for “charter miles,” note 9, supra, and for “ferry miles,” note 10, supra. The tariff is self-sufficient and needs no extraneous agreements or standards. No bid (or acceptance of it) was necessary to determine charges for the passenger leg. This depended upon facts as to (a) the point of origin and destination as a matter of geography, and (b) computation of mileage on the criteria specified, note 12, supra. The ferry legs, front and rear, were specified with equal definiteness. For the front ferry leg it was the “miles which the Carrier is required to operate an aircraft * * * between points where [the aircraft] is based by the Carrier and the origin of” the passenger leg. For the rear ferry leg it was the miles “between the destination of” the passenger leg “and the point to which the aircraft is to be returned for the next operation by the Carrier.” (Emphasis added.) This standard is mechanically self-executing once it is determined (a) where the aircraft is based preceding the performance. of the charter, (b) the point at which the passenger leg commences "and (c) terminates, and (d) the point at which the Carrier’s next operation is to commence. In such analysis it is, of course, essential that the facts show that the carrier was “required to operate” the aircraft between those points to perform that charter.
Contrary to the contentions of the Government, the element of “required” does not give the carrier a blank check. It is not a license to base a charge on a ferry leg not actually essential. The term is to be given a sensible meaning in the context of actual necessity in an operational sense: e. g., the passenger leg is to commence at San Antonio; in order to pick up and carry the passengers, the plane must first go from El Paso where “it is based” to San Antonio. This does not permit dog-leg flights which prolong the front or rear ferry distance; nor front or rear flights made primarily to secure maintenance. The District Court, on evidence not attacked by any party, disallowed 19 specific claims of Associated, as would we, because these miles flown were not required to perform the charters— they were done for other reasons.
In the face of an extensive record whose fact findings are unchallenged on this score, it begs the question for the Government to now assert that a ferry leg was not “required” because the Carrier ought not to have accepted subsequent bids which would place the aircraft [837]*837at front and rear points other than stated in the initial bid. If the bid is not a part of the tariff, it has nothing to do with the tariff element of “required.” If the bid controls, then the tariff element “required” becomes superfluous. And in any event, the suggestion ignores the practical problems reflected by this record. Transportation was in critical short supply. Bids were solicited usually four or five days in advance, but sometimes as long as a month. In the meantime, flights were sometimes cancelled by the Government and in other instances intervening bids actually reduced ferry mileage.20 The last thing the Government wanted was for a carrier to immobilize a plane pending acceptance of a bid and commencement of performance of that charter. The familiar pattern of an urgent exploitation of critical transportation in the defense emergency is reflected by the findings agreed to by both parties. The Court found that “between the time a bid would be submitted to one military agency on a particular flight another CAM would sometimes be open for bids by that or another military agency involving points in another part of the country.” And apart from the knowledge the Court imputed to the Government by reason of the billing changes of June 25, 1953, the Court made the critical (and agreed) finding that “the military agencies generally knew or ought to have known that the carrier representatives in many instances estimated the origin and destination points for the ferry mileage.” 21
The result is that we agree with Associated that the tariff is wholly sufficient and the matter of the Government’s knowledge either before or after June 25, 1953, that front and rear ferry points were merely estimated is immaterial. We do, however, consider it appropriate, in the event of further review, that we simply state that if this knowledge were material, we do not agree with the District Court that either flight plans routinely filed or claims, papers and supporting documents filed with the GAO through the reimbursement routine after June 25,1953, would suffice.
V.
In assaying the Government’s alternative contention that Associated is estopped from collecting the tariff charge, the construction of the tariff urged by Associated and adopted by us must be taken to be correct. In view of the clear state of the law which forbids any variation from tariff charges by estoppel or otherwise, discussed at length in Part II above, the Government encounters considerable difficulty in sustaining this defense. Indeed, its brief categorically states that it “does not claim an estoppel against the terms of the tariff.” Rather, the “estoppel it invokes * * * is an estoppel against repudiation by the carrier of the representations by which it induced the award of the charter contracts on which it sues. Having obtained the charter by a representation to route its aircraft from a certain point to a certain point, Associated was bound in equity and good conscience to perform.”
In our approach we need not determine whether, since the representation concerns a future event, this would be a proper application of so-called promissory estoppel.22 Nor need we determine, as urged by Associated, whether other elements of estoppel are present. Especially is that so in view of the uncontradicted finding that the military [838]*838services had knowledge of the practice of estimating ferry mileage.23 See note 21, supra. Rather, it is our conclusion that the allowance of any such plea of estoppel under these circumstances would do violence to the clear legal prohibition and would frustrate the policies implicit in the law.
It matters not how thinly veiled or disguised, whether as an illustration of an asserted analogy to misrouting, S. W. Shattuck Chemical Co. v. T. & M. Transportation Co., 10 Cir., 1943,134 F.2d 394, 395,24 or a condition upon which the contract of transportation was induced as the Government's brief now puts it, the result would be to open wide the opportunity for rebates and favoritism of the kind which carrier regulatory statutes have long sought to stamp out.
'On our construction of the tariff, the mileage “required” to be flown is determinable by actual operating factors. If, as is now urged under the enticing appeal of equity, mileage may be fixed by a collateral pretransportation agreement, the carrier would be compensated not for the actual services furnished, but on what it said would be furnished and charged for. As an economic matter, all recognize that an air carrier must somehow be compensated for the ferry legs in order to carry out the passenger leg. That being so, a failure to pay for the ferry leg actually required is the furnishing of a free service by the carrier. From the standpoint of a regulated utility type business, that has two adverse implications. First, other shippers not so favorably situated are required to pay “more” to make up for the “free” service supplied by the carrier. Or they are at least entitled to a rate reduction if the level of charges are adequate to allow such “free” services. Second, it offers a convenient, workable, sophisticated and almost foolproof means of undercutting competition of other similar carriers and a simultaneous granting of preferential rebates to a favored customer in gratitude for increased patronage.
If this may be done when the sovereign is the shipper, it may be done where private parties are involved.25 The short of it is that when Congress seeks to give [839]*839the Government a preferred transportation status, it does so in plain terms.26 In the meantime, Congress, enlightened by history and scandals of national proportions, has expanded its arsenal to combat these invidious27 discriminations which like all fraud are “as versable as human ingenuity.” Abbott v. United States, 5 Cir., 1956, 239 F.2d 310, 314. The trend is toward more, not less, stringent regulation. And as each new form of transportation comes under national regulation, almost the first thing done is to compel promulgation and filing of rates, charges, practices which alone may be charged and collected.28
As this is a device through which a carrier “directly or indirectly” could “extend to [a] person * * * privileges or facilities” other than as specified in the tariffs and to “refund or remit [a] * * * portion of the rates, fares, or charges,” specified in the tariffs, it comes under the ban of § 403(b), note 14, supra. This is so quite without regard to the presence or absence of an unlawful or discriminatory motive in any of these CAM’s.
VI.
Indeed, while it did not have before it the precise question of the availability of estoppel, we think that it was just such considerations as these which led the CAB to a construction of the tariff which accords with our views. We need not determine the frequent question of “primary jurisdiction,” River Terminals Corp. v. Southwestern Sugar & Molasses Co., 5 Cir., 1959, 253 F.2d 922, 925. For the Commission has already acted and its decision, especially on factors of public interest, is entitled to considerable weight. Southwestern Sugar & Molasses Co. v. River Terminals Corp., 1959, 360 U.S. 411, 79 S.Ct. 1210, 3 L.Ed.2d 1334. The action by the CAB is unique for, unlike the usual situation where action is offered as a precedent only, the action here arises out of these military charters. Subsequent to the decision of the District Court, the military services declined to-proffer further charters unless the carriers agreed to be bound by the ferry mileage specified in the bid. Associated attempted to file such a tariff.29 The Board rejected this as “unlawful for violation of the Board’s Economic Regulations in that [the proposal] contained provisions so stated as to render it impossible to determine the application thereof and resultant charges.” 30
Subsequently, the carriers petitioned the CAB to reconsider and accept the tariff or to exempt the carriers from the provisions of §§ 403 and 404, note 14,. supra. The Board denied the petition for reconsideration thereby affirming the. action of the delegated subordinate. But it then proceeded to grant the exemption from § 403. To the military’s insistence, which parallels the Government’s position here, that it must know in advance [840]*840of the exact maximum charges on the basis of ferry mileage bid, the CAB held not only that the present tariff did not do so, but it went even further. It stated “an effective tariff cannot be devised which would meet the Military bid requirements at this time and still not violate section 403 * * * .”31 This was a declaration that the tariff as constructed, and as sought to be amended, prohibited the use of extraneous collateral contract bids. Further, it was a determination that since the use of the bids as the basis for the' charge was outside the tariff, its use would be forbidden under § 403, note 14, supra, unless, under the Board’s power, §§ 205 and 416, it determined as a matter of specific public interest, that compliance could be excused. This determination of the public interest feature is a factor committed primarily to its guidance and determination. Implicit in it is a declaration that the policies of the Act against secret rebates and discrimination would be imperiled unless, by specific published order, the carriers for a particular type of traffic may for a limited time resort to agreements outside the four corners of the tariff.
[839]*839“(g) Ferry Miles: Statute air miles between specified points to be flown by an aircraft without passengers or cargo to-position the aircraft at the origin of a charter flight and to reposition the aircraft after termination of a charter flight, both agreed upon in advance of the performance of the charter flight. The charterer shall not be liable for any ferry-mileage flown by the aircraft in excess of that agreed upon in advance.”
[840]*840As such, we are in harmony on both the construction of the tariff and the reasons forbidding the use of bids under the guise of estoppel.
VII.
Finally, we must deal with the tag end controversy on the allowance of costs. The case is to remind counsel who contend with or against the Government that when Justice Holmes talked about turning square corners, he meant square, square corners. For though the Government has the benefit of the efficient labors of the Commissioner (whose fee was paid by both and not here under review) who could render his report with its commendable accuracy only by the use of a stenographic record of these prolonged proceedings, it makes the point which the cases so clearly affirm, that it is not liable for costs except by statute.32 The District Court’s effort to do equity and to make each bear one-half of these costs approximating $4,000 is unavailing. The fact that the Government filed a cross claim and both recovered and lost a substantial portion of it does not alter the situation. The lesson is a hard one to learn and can be expensive. But when faced with the sovereign as an adversary, stenographic and similar non-clerk’s costs, if they are ultimately to be apportioned, must be handled on a pay-as-you-go basis so that the matter never gets as far as taxation of costs as such.
The cause is therefore affirmed in part and modified in part and reversed and re[841]*841manded for further and other consistent proceedings.33
Affirmed in part; modified in part and remanded.