The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1898-08-11
THE STAMP TAXES.
Argument from the Point of View of
the Express Companies.
Springfield Rennhlican

The express shippers have won the first
skIrmish in the courts over the incidence
OF the stamp tax of cent on each bill Of
lading or receipt issued by an express COM
pany. Judge Tuley, of Chicago sitting in
the state Circuit Court. rules in a case
brought by the Manufacturers Association
that the express companies must accept
packages for shipment with the receipt
duly stamped by themselves and without
adding the cost of the stamp to the regular
express rate. The express companies will, of
course, appeal to the higher courts, for If
this decision should stand and could be en-
forced, the companies would have to bear
the whole tax, which will amount to about
SO, Geo year.
Judge Tuley is accounted very able jur-
ist, but his Judgment in this case is amaz-
ing. 1t is fair to compel the express COM
pan1es, and, as we'll the railroad companies,
TO provide the stamps required by law and
affix them to their bills of lading But to go
further, and say that this cost of the
stamps shall not be passed along to the
shipper, Is to proceed beyond the intent of
render Judgment, furthermore which can
not be enforced. stamp tax is an excise
tax. and an excise tax pays no regard to
rules of apportionment, but is allowed to
fall where it may-the government concern
ing Itself merely with collecting the money
which is sought.
1t is to exhibit great ignorance of the
nature of the tax to say that 1t was the
intent of Congress, in imposing a stamp
tax on bills of lading and express company
receipts, that the railroad and express COM
panies should pay the whole tax and not
pass any part of it along to their custom
ers. The absurdity Of the idea will appear
on a moments reflection If Judge Tuley' S
decision is sound, then the beer brewers and
whisky distillers and the tobacco men have
been violating the law for thirty-five years
in collecting the costs of the internal reve-
nue. stamps on their products from the con-
sumers or purchasers of their goods. If this
judgment is sound then the owners of pro-
ductive real estate have been violating sta tie
law from time out of mind in undertaking
to add the state property taxes on their
tenements and business blocks to the rent
charged for the use OF such property Then,
too, the domestic importers OF dutiable
goods have been violating federal laws from
the beginning in seeking to pass along the
customs dues collected from them by the
government to the buyers and consumers of
the goods.
The Merchants Association of New York
and the Manufacturers Association of ILL
nois say ii was the intent of Congress that
the express companies should bear the
whole stamp tax receipts without in
creasing their charges; but is 1t any more
the intent of the law that the express com
panies shall pay the tax than that the law
yer who draws up legal instrument shall
pay the cost Of stamping it that the
banks shall stamp checks out of their own
pockets or that the increased tax on cigars
shall not in any event increase the price
to consumers or that the extra dollar a
barrel on beer shall not in any event in
crease the amount of foam in the retail
glass OF beer or reduce the size of the mug
We need only ask the question to reveal
its absurdity. 1t was, of course, never the
intention OF Congress that the comparative
ly few corporations and individuals who are
to buy and affix stamps in the first instance
shall necessarily shoulder the whole esti-
mated sum of $175.OO0,0O0 year provided
through these special taxes for the costs
of the war.
And if this were the intention of Congress
1t could never be enforced. All the law
within reach of that body could not prevent
an express company or other concern In a
similar position from passing along the tax
to the consumer in one way or another.
ft,ar- cod al ar
accommodations or in some other manner.
Judge Tuley's decision is both untenable
and impracticable, ard will hardly be AZ
firmed by the higher courts, we should sup
pose.