The morning news. [volume] (Savannah, Ga.) 1887-1900, 1898-07-06
BUSINESS MEN TAKE ACTION.
THEY WANT EXPRESS COMPANY TO
PAY ITS OWN TAXES.

Is Held That the Express COmpa-
mics should DO Likewise - The
Right of Telegraph Companies to
Force Their Patrons to Pay for the
stamps Also to BE Tested in the
COurts-DecisiOns by the Commits
siOner.
The 5000 2-cent internal revenue stamps
In the hands of Deputy Collector
Wilson lasted two hours yesterday morn
ing. Before noon his stock was exhaust
ed. Five thousand of the stamps were
bought by the Merchants National Bank
and 5000 went to the Central Railroad.
The other 10000 were speedily disposed of
in smaller lots quite a number taking
500 or more
Instead of 10000, there should have been
sent here at least 100000 That supply
would have been none too large to have
met the immediate demands of Savannah.
As il Is, there were many disappointed
applicants )r stamps all day. The stock
of Accent stamps is also gone, and there
are but a few of the fives and fifties left
No 1-cent stamps have yet been received
tary stamp has reached Savannah. Mr..
Wilson hopes to get in more stamps this
morning, but there is no positive infor-
nation that any will be sent.
While the railroads are carrying the ex-
pense Of putting 1-cent stamps on bills of
lading, the Southern Express
Company is compelling its pa
irons to meet the cost of the
stamps affixed to its receipts, which an
swer the purpose of bills of lading. There
is considerable dissatisfaction over this.
aud the Board of Trade has taken. the
matter up with a view to finding whether
the tax was not intended to be put upon
the express company, and whether il
cannot be made to bear it. President D.
G. Purse has opened up correspondence
with the Georgia Railroad Commission
and other parties who may be able to
throw light upon the question. While it
may not be possible to reach the express
company as regards packages sent out
side the state, it seems to be the opinion
of Capt. Purse from the data he has at
hand, that it can be required to pay the
tax of one cent on packages expressed to
points within the state. 1t is the impress
sion among business men that inasmuch
as the railroads are meeting this expense,
the express company should do likewise.
especially as its patrons have taxes on
all their business paper to bear. A test
case is looked for to settle the matter.
The right of telegraph companies to
compel their patrons to pay for the stamp
affixed to each message has also been
called into question, and it is probable
that the courts at several points may be
asked to decide whether Congress intended
to put this tax on the public or on the tele-
graph companies. At Cincinnati the Board
of Trade has taken up the matter and win
have its lawyers prepare a test case. A
large firm there sent a message to the
telegraph Office, and as it was not stamp
ed, the company refused to send it. A de-
mand was then made upon it that it COM
ply with its duties under it's charter end
send the message at its regular rates This
was refused, and the attention of the
Board of Trade was then called to its &C.
ton. The action of the express companies
will also be made the cause of a lawsuit
there
Under the rulings of the Georgia Rail
road Commission, which also has author
ity oVer the telegraph companies within
state lines, ono telegraph company shall
charge or collect more than % cents for
any message of ten words or less eX-
elusive OF date, address and signature, be-
tween any two points within the limits of
this state" Inasmuch as the telegraph
company now insists on the payment CT
an extra cent to cover the stamp, it is
held that this is a violation of the law.
The main point at issue, though, in both
cases. viii be as to whether it was the
intention of Congress TO put the tax On
the companies or on the public doing bust
ness with thens.
The commissioner of internal revenue
has already rendered several decisions On
points presented for his consideration.
They are as follows:
Stamps are not required on checks
drawn and issued prior to July 1, 1888
Insect powders are not taxable.
Checks issued by a state treasurer, in
payment Of expenses of the state, are not
ssubiect 10 tax.
Tax must be paid and stamps affixed
to sample packages of proprietary medl-
cines etc, sent out by the manufacturers,
though not sold or removed for sale
Manufacturing companies, having on
hand cash surplus, awaiting use in pay
menC of dividends, which surplus mean
while is loaned upon collateral are re-
quired to pay special tax as banks.
Soaps recommended for their curative
and healing qualities or for their effects on
the skin or complexion, are taxable The
packages containing the articles must be
stamped
Where a check is presented for pay
ment, without the requisite stamp, the
bank if it chooses. may affiX and cancel
the stamp Itself, if this is done before pay
ment.
Stamp tax must be paid on checks
drawn by the officers of a company, on the
company, for pay ment of workmen.
Warehouse receipts for whisky in bond
are subject to tax.
Al sparkling wines are subject to tax;
one pint or less, l cent; more than one
pint, > cents. This applies to manufactur-
ers, wholesale or retail dealers, all stock
on hand July T. 1898.
From information received from whole
sale and retail druggists, there is likely
TO be some business for the courts in con-.
STRUNG the law Hardly any
two druggists read it alike and decisions
already rendered by the different COM
missioners Of internal revenue show diff
ferenccs of opinion.
Take, for instance, the general term
"uncompounded" as applied to medicines
Some take it to mean medicine consist
ing of a single chemical element. Others
construe il 10 include a single substance
like chloride of potash, which contains
more than one element, while others give