The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1898-09-11
Must Show Why 1t
Shirks a War Tax.
REFUSED TO CARRY PACKAGE
DEMANDED THE SENDER PAY
FOR REVENUE STAMP.
Wherefore William E. Costley Took
His Case to the Courts and Put
the Corporation in Del
icate Situation.

w eilS-r dTSO people nave DeeE COuloHu-
ing that they were under no obligation
to pay the war tax levied upon them by
Congress. They had not the slightest OBJ
lection to having somebody else pay the
tax, and so have been holding up pat
rons for it. AS rule the patrons have
submitted to the imposition rather than
enter into controversy. At last new
sort of patron has come into the field.
Suit against the company has been begun
by William E. Costley, who asks damages
in the sum of $3.50. He brings the action
under section 2169 of the Civil Code, which
reads as follows:
"a common carrier must, If able
to do SO, accept and carry whatever
is offered to him, at reasonable
time and place, of kind that he I'M
dertakes or is accustomed to carry"
That Wels-Fargo is a common carrier
will hardly be denied even by the presi-
Dental pamphlets issued by Mr.. Valen-
tine wherein black is set forth as white.
Thursday William Costley, as appears
in his complaint, took to the office of the
Wells-Fargo Express Company a. pack
age of books to be forwarded to Sacra-
mento. The package was duly weighed
and Mr.. Costley was told that the charge
for transmission would be 40 cents. This
he was willing to pay, but the agent
wanted to assess him an extra cent.
What is the cent for?' naturally in
Quired Mr.. Costley. He was told that 1t
was to pay for revenue stamp, and he
declined to pay it knowing that the duty
of the company was to affix the stamp
at its own expense We cannot take
There was a brief but Ineffective argu-
ment, at the end of which Mr.. Costley
left the office, taking his property with
him.
Il do not like the idea of suit said
the gentleman later to representative
of The Call, but 1t seems to me prin
ciple is involved, and l propose to find
out who is right. OF course, the cent is
not in itself worth consideration, but pri-
vate citizens have had to pay the war
tax and have done 1t uncomplainingly. 1t
seems to me that the Wells-Fargo people
can afford to pay theirs and not try to
sneak from under and let their patrons
bear the burden. AT least am ready to
submit the matter to the proper tribunal"
Costley was good as his word, and
yesterday the suit was filed by his at
torneys, MCGOWAN & Squires. 1t is based
upon the refusal of the company to &C.
cept the package although the cost Of
transmission had been rendered, and
places the defendant in a position where
1t must show why refusal was made.
likely to strain the literary ability of the
distinguished writer of pamphlets goes
without saying. AS to the outcome, peo-
pie will wait with interest. The corpora
ton will doubtless fight for delay, and
the other side do everything possible to
expedite a decision.
SACRAMENTO. Sept 9, 1898.
Editor Call, San Francisco: | inclose
the cover Of a pamphlet the Southern Pa
cific distributes on its trains under the
title of 1.-The Hotel Gazette" The editor
ial page I clipped out, as thought you
might like to see 1t.
John ]. Valentine, president of Wells. Fargo
& Co., has issued interesting little pam
phlet discussing the attitude of the express
companies on the war revenue stamp tax 1t
is a concise statement Of the case for the
press companies, the pith of the whole mat
ter being expressed in the following para
graph:
pers to furnish the stamp as any revised ex-
press rates including II would, unavoidably, at
least double the expense to them. Every fair
minded business must realize that an In
crease in the ordinary expenses of doing bust
crease in the cost of the product or service to
patrons, and the war revenue tax makes
very real and vital increase in the cost Of
conducting an express business.
In other words, the express company
shall not be taxed. 1t shall raise it's rates
to include the war tax so that the Gus
toner pays it! The war revenue tax
makes a very real and vital increase in
the cost of conducting an express busi-
ness; but does not war revenue tax
make a very real and vital increase" in
the cost of conducting, for instance, a
wine business-or any other business? A
wine dealer places stamp on each bottle
of wine, but as yet we have not heard
of any of the wine dealers raising the
price for bottle Of wine so as to include
the tax.
The position of the express company. as
shown bv the quotedNparagraph, is wholly
untenable, In that 1T shows that the ex-
press company refuses to be taxed and
saddles the burden upon the customer
who has already paid his war tax in a va
riety of ways.