Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1914-11-30
STRAIGHT TIPS FOR
AUGUSTA SHIPPERS
Resume of New War Revenue
Law, in Effect Tuesday,
December l

Augusta people who ship goods by ex-
press after Dec. / should familiarize
themselves with the new war revenue
! law. At the time of the Spanish-Ameri
can War the law was indefinite in regard
to the payment of the tax imposed on
| express shipments, not stating explicitly
| whether 1t was to be paid by the shipper
or the express company, which led to
much confusion for a time. In the pres
emit measure there is no doubt on that
score as the shipper is obliged to pay
without a question. The following in
formation, an extract from the new
measure received by the American Elk
press Co. at it's Augusta office. will be
OF interest just now as the law takes
effect Tuesday, Dec. l.:
Express and Freight:-It shall be the
duty of every railroad or steamboat COM
pany, carrier, express company. or cor
poration, or consignor. or his agent, or
person from whom any goods are accept
ed for transportation, where a charge ex-
| eeeding cents is made. bill of lading,
manifest, or other evidence, of receipt
and forwarding for each shipment re-
ceived for carriage and transportation.
whether in bulk or in boxes, bales, pack
ages. bundles. or not SO inclosed or in
Ieluded; and such shipper, consignor,
| agent, or person shall duly attach and
cancel, as is in this act provided, to each
of said bills of lading, manifests, or other
memorandum, a stamp of the value Of
cent; PROVIDED: that consignment of
newspapers to any one point, or to differ
ent points by the same train or convey
ance, when inclosed in one general bum
die at the point of shipment shall be con-
sidered as one shipment: and. in lieu of
bill of lading therefor, the publisher
of such newspaper shall file on or before
the fifteenth day of each month with the
collector of internal revenue for the dis
trict in which such newspaper is publish
ed, report under oath showing the num-
Der of such shipments during the preced-
ing month, to which report such publish
err shall affix and cancel stamps equil in
value to l cent for each shipment SO re-
ported; PROVIDED. FURTHER, that the
report herein required shall not include
shipments of newspapers delivered to
points within the county in which the
same are published. Any failure to issue
such bill of lading, manifest, or other
memorandum, as herein provided, shall
subject such railroad or steamboat COM
pany, carrier, express company, or cor
poration or person to a penalty OF $4,000
for each offence.
THAT in any and all cases where an
adhesive stamp shall be used for denot-
ing any tax imposed by this act. except
as hereinafter provided, the person using
OF affixing the same shall write or stamp
thereupon the initials of his name and
the date upon which the same shall be at
tached or used. so that the same may
not again be used
It is the duty of the express company,
or its agents. to issue to the shipper or
| consignor. or his agent, or person from
whom any goods are accepted for trans
portation, receipt for each shipment re-
ceived for carriage and transportation
Except newspapers as defined in the
law.
Any failure to issue such receipt, as
herein provided, shall subject such rail-
road or steamboat company, carrier, ex-
press company, or corporation or person,
to penalty of 5000 for each offence.
1t is the duty of every shipper. or con-
signor, to duly attach and cancel, as is
in this act provided to each of said re-
ceipts. a stamp Of the value of one cent,
where the charge on such shipment ex-
ceeds five cents.