The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1914-11-19
HEAVY BURDEN ON SHIPPERS
Bills of Lading Must All Bear the War
Tax Stamp-Law to Affect Nearly
Every Sort of Business Done in City
and Toll Will be Heavy One.

OJaC10n Agent w. y. hllCZ Oh JIG
Chicago and Northwestern Railway
Company in this city has received
copy of the provisions of the new
United States war revenue tax law
that affects the railways of the nation.
The following features of the new
United States revenue measure are of
general Importance in the administra-
ton Of the various departments Of
the company:
1. AS to all items enumerated below
the act takes effect December 1, 1914.
2. Each of the following instruments
(among others not here enumerated)
are required to have revenue stamps
affixed to the amount indicated:
Promissory notes, and for each re-
newal of same, for sum not exceeding
800, 2 cents; for each additional 800
or fraction thereof in excess Of 800,
cents.
Protest of any sort, bill of ex-
change, acceptance, check or draft,
Is cents.
Bonds, debentures or certificates of
Indebtedness, issued on and after the
first day of December, 1914, cents
on each 800 Of face value, or frae-
tion thereof.
Certificates Of stock ,on each origi-
nal issue, 5. cents on each 500 of face
value, or fraction thereof.
Deed or conveyance of real estate:
II the consideration exceeds 800 and
does not exceed $500, 5 cents; for
each $500 additional, or fractional
part thereof in excess of $500, so cents.
Passage ticket, for each passenger,
sold in the United States, for passage
by any vessel to foreign port or
place, if costing not exceeding $50, 81;
costing more than $50 and not exceed
ing $50, So; costing more. than $50, So.
Provided that such passage tickets
costing $40 or less shall be exempt
from taxation.
Palace or parlor car seat, and every
berth sold in sleeping car, cent. A
ticket must be issued and stamped for
each seat, to be paid by the company
selling same.
Certifces required by law (not other
wise specifed), 10 cents.
Entry of goods or merchandise at
any custom house for consumption or
warehousing, not to exceed 500 in
value, 25 cents; exceeding 500 and
not exceeding $500, so cents; exceed
ing $500 in value, 81.
Entry for withdrawal of goods or
merchandise from customs bonded ware
house, so cents
Power of attorney or proxy for vot-
ing at election of corporate officers,
10 cents.
Power Of attorney of any nature,
except for voting for corporate Of
fcers, 25 cents.
3. Person afixing stamp is required
to cancel it by writing or stamping
thereon his initials and the date.
4. Bill of Lading or Manifest: The
law provides that the railroad company
| must in every case issue to the shipper,
| or his representative, bill Of lading,
manifest, or other evidence of receipt,
for each shipment received for trans
| portation. The shipper, or consignor,
shall attach and cancel, to each bill of
| lading or manifest stamp of the
value of one q cent). Particular at
| tention is called to the fact that the
| only obligation on our part is to see
that bill of 1ading or manifest is
furnished with each shipment, and that
the tax is actually payable by the
| shipper and not by this company.
5. Indemnity Bonds The law also
provides that bonds for indemnifying
persons or corporations bear a stamp.
Employees of the company are requested
| to see that such bonds have proper
stamp (50c) attached to the docu-
ment in every case.
6. While the law provides for a
charge of / cent to be made by tele-
phone and telegraph companies for
messages costing Is cents and over, it
does not apply to messages or dis
patches of the officers or employees Of
the company sent over the wires on
its railroad concerning the affairs or
service of the company.
7. II. an instrument required to be
stamped is not properly stamped, pre-
scribed penalties attach, and, in addi-
ton, the instrument is forbidden to
be used in any court.
s. Application should be made to
the local treasurer at Chicago for
such revenue stamps as may be needed
| for use under the law.
Officers Of the company are request
ed to issue necessary instructions to
comply with the requirements of this
| law