The San Francisco call., 1899-09-14
THE TAX-SHIRKERS AGAIN.

/ NNCE more the question in dispute between the
J people and the tax-shirking express company
over the meaning OF the revenue law has
been heard IN the courts, once more decision has
been given in favor of the people, and once the
corporation has shown its contempt of the court and
its disrespec of law by continuing practice the old
extorton with all the old-time bravado.
The just heard and decided by Judge Trout
is notable because the express company presented
argument in defense of its extorton. The cor
poration lawyers contended that as the law did not
specifically state whether the company or the
consignor should bear the burden Of the law
as relates to the axng OF stamps to bills of lading
other manifess, the matter should be left to the par
ties in interest and the matter OF axng the stamp,
and its attendant expense left to agreement reached
by argument or barter between the shipper and the
carrier.
Had that contention been sustained by the court
the tax-shlrkers would have attained complete vic
tory, for, the express companies by their comb-
nations with one another have monopoly of the ex-
press traffic OF the country, it would have been easy
for them to compel the shipper to pay the tax. The
shipper, in fact, would have had alternative II he
declined pay the tax the company would either re-
fuse to accept his shipment would have charged
him so high price as would have made the shipment
Improbable.
Fortunately, the contention could not be sustained
in law. In the course of his decision Judge Trout
said: By schedule A of the act it is declared that
shall be the duty of the express company to issue
to the person from whom any goods accepted for
transportation bill of ading other memorandum
OF receipt and that there shall be duly attached to the
stamp OF the value of one cent; and that any
failure to issue such memorandum shall subject the
company to penalty of $50 This court has not
changed its opinion as expressed in writing in the
aforesaid Costley case, but assuming, as defendant
claims, that the aforesaid Of Congress does not
declare whether the express company or the con-
signor shall provide the aforesaid stamp still l am
satisfied that under sections 2I6o and 2I73 of Civil
Code the defendant, a carrier, is obliged
to accept and transport goods under the circun-
stances as they here appear. AS the defendant upon
acceptance of the goods would be obliged under both
Our statute and the aforesaid act to issue memoran-
dunn of receipt, it follows that to avoid the commits
sion OF crime it would be obliged to attach the
stamp the memorandum, its own cost if the
consignor refused to pay for it."
In all other arising under this clause of the
revenue law the express companies have managed to
obtain delay by appeals taken to the United States
courts, 1t is believed that in the present case how
ever, the appeal will go to the State Supreme Court
and that further delay will be impossible Of course
every day OF delay is OF advantage to the express COM
panies, as it enables them to continue that much
longer the practice OF tax-shirkng and extortion
There is feature of the issue that is deserving
public attention. When a question was raised con-
cerning the validity Of the income the great cor
porations OF the country eager to get prompt
decision to be relieved at once from paying the
tax. They got it. The courts made way for the test
case 1t went from to another with the rapdity
OF well-arranged programme through disciplined
party convention Within few months it passed |
through all the routine of law reached the United |
States Supreme Court and promptly decided. |
Very different has been the conduct of the United
States courts in dealing with the present issue No
speed has been made in getting decision on this |
case On the contrary there has been delay after de-
lay in every United States court whether the ques-
ton came up in California in New York in Illinois
or any other State From this very delay the people
will draw the sure conclusion that the corporations
know they have not good They know the
decision must be against them They fight for delav
and the courts grant it.
In the issue made up there are two things
for the people to do First let them make protest
whenever called upon to pay the stamp tax-et them
bring suits and multiply actions against the tax
Shrkers; and second, let them demand that Con-
gress at the coming session revise the law clear it of
Ill antiquities and impose heavier penalty upon the
'hrkers The extortionate corporations have gone
90 far. 1t is now time to show them that law must
De respected and the DEGREES of the courts obeyed
|
Kentucky authorities are greatly concerned over