The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1898-09-28
MONEY FOR STAMPS
May Have to be Refunded BY
Express Companies.
SOME RECENT DECISIONS
Clear Definition of the Law
in the Premises.

Judge Frazer at Detroit. Mich, last
week issued a writ OF nandamus TO COM
pei the American Express company TO pay
the war stamp tax OF one cent upon each
package received by Il for transportation.
The action was brought by the Merchants
and Manufacturers Exchange OF Detroit.
The decision Of the court goes further
than requiring payment Of the tax by the
company. It denies the power or right OF
the company to Increase its charge one
cent for transportation on each package
as a palpable evasion or notification OF
the law The Detroit Journal says. after
announcing Judge Frazer's decision on
the mandamus question:
TT was argued TO the court that the
company had the right TO increase its
rates for carrying by one cent. The
court holds that the company has the
right to fix rates within reasonable lin
its, but the rates before charged were
reasonable, and an increase Of rates for
the purpose of avoiding the tax directed
by congress Is not to meet any additional
expenses in transportation. but for the
express purpose OF transferring the bur
den of paying portion of the revenue
necessary to carry on the war from the
shoulders Of the express company 20 those
of it's patrons. The raising of the rate
of one cent upon each package is. in effect.
to impede the operation of the law, and is
therefore Illegal" said the court az do
not believe, under any view that may be
taken of the law, that any court could
properly encourage a corporation or per-
son in thus avoiding duty which is
clearly imposed upon it by act of con-
gress. 1t would be against public policy
to allow the just burdens imposed by the
aw-making power to thus avoid it, and il
is clearly apparent to the court that this
was the intention of the respondent. II
may be burdensome upon the respondent
to have to pay this tax. All taxes are
burdensome. But is it is imposed clearly
by the law-making power it is the duty
Of the courts. regardless of consequences,
to enforce it,
If there ever was a case where legal
coercion of the discharge of a pecuniary
obligation was called for by the circum-
stances, this seems to be the one. The
law of congress is as plain as language
pay the stamp tax upon receipts issued
by them for shipments received for trans
portation, as the following will show:
''It shall be the duty of every express
company to issue to the shipper or con-
signor, or his agent. or person from whom
any goods are accepted for transporta-
ton, a bill of lading, manifest, or other
evidence Of receipt and forwarding for
each shipment received for carriage and
transportation, whether in bulk or in
boxes bales. packa ges. 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 memorandum, and 70
each duplicate thereof, stamp of the
value of one cent"
Now, if the act stopped there, the OBJ
and cancel the stamp would be clear. But
the subsequent provision imposing pen
atty for neglect makes it doubly So
"Any failure to issue such bill Of lading,
manifest or other memorandum as herein
provided" adds the act, shall subject
such express company (not the shipper)
to a penalty Of $50 for each offense." Dur
ing the past three months the express
companies in this city have been extort-
ing the tax from the shippers, as bluff,
counting upon the insignificance to each
one to insure submission. Eventually the
courts will compel them to pay the tax
back. if those who hold the receipts should
demand it.