Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-07-06
TAX ON THE COMPANY
THE EXPRESS PEOPLE MUST PAY
THE STAMP CHARGE.
THIS is COLONEL DRADY'S RULING.
He Thinks the Law Is Plain ON This
Point--A Decision to he Rendered
"s TO Who Pays for stamps ON
Telegraph Messages.

NeNehue department In this city move
along Just as II nothing had happened.
'exed questions concerning the new law
| continue to arise. and points are con-
stantly being decided that have a wide
PUBIC interest. Such case >came up
Yesterday upon complaints from various
sources that express companies were re-
! tusing 10 ship freight unless the con-
signor affixed and paid for the stamps
required by the law TO be attached 10 bills
OF iading This complaint appears to
nave been very general one, having
been registered in different parts Of the
country.
COMPANIES MUST STAMP THEM.
Colonel Brady gave the following opin-
ion on this point:
ut Is the duty of the express COM
pany to issue to the shipper or conslgnor
or his agent, or person from whom any
goods are accepted for Transportation.
a bill OF lading, manifest, or other evil
dence of receipt. with an internal-revenue
stamp of the value OF / cent. duly at
tached and cancelled. and any failure
10 issue such bill of lading manifest. or
other memorandum as provided by the
act shall subject the express company
to the penalty imposed by law for each
offence"
The law Is so plain, says Colonel Brady.
that it is difficult to imagine how 1t could
possibly have been misconstrued. 1t reads
as follows:
ut 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 10
the shipper or consignor. or his agent. or
person from whom any goods are ac-
eepted for transportation. a bill of lading.
manifest, or other evidence of receipt and
forwarding for each shipment received for
carriage and transportation, whether in
bulk or I'm boxes. bales. packages, bundles.
or not so inclosed or included: and there
shall he duly attached and cancelled as
is In this act provided. to each of said
bills of lading, manifests. or other memo
randum. and TO each duplicate thereof
a stamp of the value Of one cent: Pro-
vided. That but one bill of lading shall
be required on bundles or packages of
newspapers when Enclosed in one general
bundle at the time OF shipment Any
failure 10 issue such bill of ladng mani
fest, or other memorandum, as herein
provided. shall subject such railroad or
steamboat company. carrier. express COM
pany. or corporation, or person, to a
penalty of $50 for each offence, and no
such bill OF lading, manifest. or other
memorandum shall be used in evidence
unless it shall be duly stamped as afore
said"
AS TO TELEGRAPH STAMPS.
A question has been raised that will
be decided to-day. as to whether the
sender of a Geographic message is liable
for the one-cent tax, or whether ii should
be paid by the company. 1t is contended
that the tax was intended to fall on the
corporations; and. further, that mes
sage is not a telegram until ii has been
sent and. therefore. the company ought
TO affiX the stamp on the message when
it is delivered.
The wording of the law Is obscure on
this point, reading simply:
Dispatch, telegraphic-Any dispatch or
message. one cent"
AS TO TELEPHONE MESSAGES.
1t is argued that the law ruling tele.
graphic messages is the same as thai
ruling telephone messages. which is quite
explicit. reading as follows:
Telephone messages: 1t shall be the
duty of every person, firm, or corporation
owning or operating any telephone line
or lines to make within the first fifteen
days of each month a sworn statement
to the Collector Of Internal Revenue in
each OF their respective districts. stating
the number of messages or conversations |
over their respective lines |
during the preceding month for which |
a charge of 10 cents or more was i'm |
posed, and for each Of such messages or |
the said person. firm, or |
corporation shall pay a tax of cent: |
That only one payment Of said |
tax shall be REQUIRED, Notwithstanding |
the lines of one or more persons. firms, |
or corporations shall be used for the |
of each of said messages or |
The collections at the revenue Office yes
terday amounted to $S.J05SS, of which sum
only s1.oS7.n was for tobacco and cigar
stamps.