Alma record. (Alma, Mich.) 1878-1928, 1898-07-08
Revenue Stamps on Bills OF Ladlng or Shipping
pacairfS

Revenue Stamps on Bills OF Ladlng or Shipping
Receipts.
The Revenue Law so far as il relates
TO the issuance of bills Of lading or re-
ceipts for freight took effect July l.
The provisions of same are that when
goods are accepted for transportation, "a
bill OF lading or receipt for each ship
ment must be given.
1t also provides that each of said bills
of lading or receipts is To bear an Inter
nal Revenue stamp of the value of one
cent on domestic, and 10 cents on export.
/. (O In the issuance of such bills of
lading or receipts, these companies Will
give at their expense one stamped docu-
ment for each complete shipment.
OBJ y complete shipment is one made
on the same day. from one conSlgnor TO
one consignee; 1t may consist Of one
package or number of packages, or IA
number of mixed articles, or a carload
of freight, or Il number of carloads of
freight
NOTE that it is permissible to issue
under the above rule one receipt cover
ing all of the cars of logs, wood or other
freight forwarded in one day from one
consignor TO one consignee and desti-
nation.
(c) When shipments are received on
dray tickets in part lots the agent must
be careful TO ascertain what constitutes
the complete shipment, so as to insure
only the stamping of the receipt for the
complete lot.
Cd \ live stock contract is in effect
a bill of lading and should be stamped
and treated the same as Il domestic bill
of lading.
90 Copies Of all freight receipts, man
fold or otherwise, retained for billing
purposes and as part of the companies
records are not TO be stamped
,. In the event the shipper or con-
signor desires more receipts, than the
original for which the stamp is fur
nished by these companies as provided
by section |, such additional receipts
will be signed by the proper representa-
tive Of these companies, provided an In
ternal Revenue stamp of the value of
one cent is placed upon each, ar the
expense of the shipper.
}. In the event the shipper or con-
siQnOr desires TO exchange the original
receipt for which the stamp has been
furnished by these companies, for bills
Of ladiug In original and duplicate or
tripiicate, such exchange may be made
and such original, duplicate or triplicate
bills Of lading signed by the proper rep
rcsentative OF these companies, provided
the proper stamp is affixed thereto by
the shipper without expense TO these
companies
A. When shipments pass over the
lines Of two or more carriers en- route
from points of shipment 10 points of
destination on through bills of lading or
receipts, it develops upon the shippers
or carriers at originating points 10 fur
nish proper Internal Revenue stamps for
such shipments, and it will not be
necessary therefore in passing receipts
to connecting lines or transfer agents or
companies at points of interchange, 10
furnish additional stamp for such ship
ments.
>. The cousignor or cousignee must
furnish the stamps as follows
CD ON certificates accompanying
way.billS covering property shipped to
points in the Dominion Of Canada, 10
cents.
Oh On bonds of indemnity accepted
for delivery of freight in lieu of bill of
lading or for other reasons, 90 cents.
Export bill Of lading or receipt for any
goods. merchandise or effects 20 be ex-
ported from a place orport in the United
States TO any foreign port or place must
be stamped with stamps TO the value of
ten cents, 10 be furnished by the carri-
ers. Where shippers require more than
one bill of lading for one shipment,
they must furnish the stamps therefor.
:. When adhesive stamps are used
the person using or affiXing such stamps
shall write or stamp thereon the initials
of the company he represents, and the
date upon which the same is attached or
used.
s. As the Revenue Law imposes a
penalty of fifty dollars for each failure
TO comply with its provisions, it is inn
perative that representatives of these
companies shall exercise the utmost
care in carrying out the instructions,
both with respect TO the stamped docu-
ment TO be furnished at the expense of
the company, and also with respect to
signing such additional documents on
which the expense of Internal Revenue
stamp is to be borne by the shippers or
consignors
10 The provisions of the law do not
apply on the movement of company
property, between stations on these
roads
Approved f. V. DAVIS,
CHAS NJ. HEAD, Genl Freight Ag't
Pres. and Gen'l Manager
D. G.. r. x w. Il. Il. and
O. q w. M. Ry.