The morning news. [volume] (Savannah, Ga.) 1887-1900, 1898-07-07
NO RIGHT TO TAX BUSINESS.
EXPRESS COMPANY SHOULD PAY
FOR THE STAMPS 1T USES.

Lawyers Are of the Opinion Mat 1t
Can Not Legally Throw This Bur-
den on the PubIic-A Test Case
Likely TO BE Made-LoOl<ing Into
the Matter of the Stamp on TeIe-
grams.
A test case will be made here at once
10 determine the right of the Southern
Express Company to compel shippers to
pay the war tax of one cent imposed on
ey cry bill of lading issued by it.
Some member of the Board of Trade will
send a package to The office of the Com
pany here for transportation and viii re-
fuse to affix the one cent stamp or pay
that amount extra to the company. If
the agent Of the express company de-
clines to forward the package action will
then be begun against 1t as a common
carrier for violation of its duties under
it's charter or a direct appeal will first
be made to the commissioner of internal
revenue for a ruling, it to be followed
by an action in the courts if the company
persists an holding the public liable for
the tax.
Several well known lawyers here are
understood to have advised their clients
that the express company is liable under
the law for the tax and that it has no
legal right to throw the burden on ship
an opinion on the point from Mr.. Emile
Newman, of Garrard, Meldrim & New
man, who writes as follows:
Capt D. C. Purse, President Savannah
Board of Trade. Dear Sir: Since meet
ing you this morning | have looked into
the war revenue law, approved on June
49, 1885, in respect to the duty of com
mon carrier to stamp bills of lading. This
particular tax is embraced in schedule A,
page 10, of the act before me, and it says
that:
Tt shall be the duty of every railroad
or steamboat company, carrier, express
company, or corporation or person, whose
occupation is to act as SUCH to issue to
the shipper or consignOr, or his agent or
person from whom any goods are accepted
for transportation, a bill of lading, mani
fest or other evidence of receipt and for
warding for each shipment received for
carriage and transportation, whether in
bulk or boxes, bales, packages, bundles,
or not so inclosed or included; and there
shall be duly attached and cancelled as
in this act provided, to each of said bills
of lading, manifests or other memoran-
dunn, and to each duplicate thereof, a
stamp of the value of one cent provided
that but one bill of lading shall be requir-
ed Of bundles or packages of newspapers
when inclOsed in one general bundle at the
time of shipment. Any failure to issue
such bill of lading, manifest or other
memorandum, as herein provided shall
subject such railroad or steamboat COM
pany, carrier express company, or cor
poration or person. to a penalty of fifty
dollars for each offense, and no such bill
of lading, manifest or other memorandum
shall be used in evidence unless 1t shall
be duly stamped as aforesaid.
THE duty is imperative on the carrier
to affix the stamp, and failing to affix
the stamp il is liable to a penalty. fail
to see how the express company can re-
quire a shipper to affiX that stamp. 1t APP
pears to me that the duty is solely upon
the common carrier and that such car
rier can be compelled to affix the stamp
at its own cost"
AS stated, other opinions have been rem
dered to the same effect, and the feel
ing among business men, as a result, Is
very strong against paying the tax.
The right of the telegraph company to
compel the public to pay the war tax
on Geographic messages may also be test
ed in The courts An opinion Is expected
on this point soon. This morning Presi-
dent Purse and Vice President Dixon, Of
the Board of Trade, called at the tele-
graph Offices and read over the instruc-
tons issued by the companies to their
agents. The result of the action of the
Cincinnati Board of Trade on this ques-
ton will be awaited with much interest
here.