The San Francisco call., 1898-12-14
WAR TAX CASES
 SUBMITTED TO
 JUDGE MORROW Should the Express
 Company Pay? A CLEAN CUT ISSUE MADE LIST OF AUTHORITIES PRESENT
 ED TO THE COURT.
A CLEAN CUT ISSUE MADE
LIST OF AUTHORITIES PRESENT
 ED TO THE COURT.
Lawyer squires Objects to Any Com D. ication or Befogging of the Issues In-
 volved.

The wells-Fargo stamp tax cases were tried yesterday before Judge Morrow in the United States Circuit Court and sub mitted There were two suits-one brought against the corporation by G. B. Benham and the other by B. Johnson. They were originally brought in the Justices Court, but on motion of Wells, Fargo & Co on the ground that the ques- tion involved was a Federal one they were removed to the Circuit Court.
 There was no jury, the facts of the case being admitted, and the court being asked to pass upon the law, the issue being, Should the company pay the war tax stamp on packages entrusted to 1t for transportation or should the senders of the packages pay for the stamp"
 George D. Squires appeared for the plaintiffs and Alfred Sutro for the express company. The points made by the attor- neys were the same as were decided by Justice of the Peace Barry and Superior cases the plaintiff demanded $50 damages for the refusal of Wells, Fargo & Co. to take packages of merchandise unless the purchaser paid for the war tax stamp. The express company contended that the law does not require the corporation to pay for the stamp.
 Judge Morrow said that he would give a decision in the case before the next term of the Circuit Court of Appeals, which opens on the first Monday in Feb ruary, so that either party could have an opportunity of an early hearing in that tribunal should appeal be had.
 After the matter had been submitted to the court MT. Sutro said that Attorney General Fitzgerald had brought suit for a writ of mandate in a similar matter and that it would be transferred to the Fed eral courts at the January term. He sug- gested that Judge Morrow should con- sider the present cases and the Attorney Generals suit at the same time.
 Mir Squires expressed the opinion that such would not be a wise or a safe mode of procedure. The suit of the Attorney General being for writ of mandate, there might be some jurisdicuonal tacts involved which would bring in an issue foreign to the one just submitted to the court.
 Judge Morrow asked MT. Sutro whether he was not aware that the United States Circuit Court issues mandates only on be- half of its own processes. The court was inclined to the opinion that the suit of the Attorney General would involve juris- dictional question.
 two cases just submitted were fair and square and clean cut. What his clients wanted to know was what was meant py the private citizen should pay the war tax on packages sent by express or that the express companies should pay it? The case of the Attorney General would cloud the issue and bring in matter not at all pertinent
 The authorities quoted by MT. Squires in his argument were the following Judge Tuley of the Glrcuif h Nit J9uat, s, sne perior Court, Judge Troutt of San Fran cisco, Justice of the Peace Barry, the At torney General of the United States, the Assistant Attorney General of the United States and Internal Revenue Commission CT Scott. All these have decdede that the express companies must pay the tax.