The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1914-11-28
MUST PLACE A
STAMP ON ALL
BILLS OF LADING
NEW WAR REVENUE MEASURE
REQUIRES SUCH WHERE HAN
DIED BY RAILROADS, STEAM
BOATS OR OTHER CARRIERS.

Another feature Of the war revenue
tax measure has been brought to the
puplicas attention through a circular
issued by the Louisville & Nashville
railroad and relates to the placing of
stamps on all bills OF lading or re-
ceipts issued by railroads, steamboats,
or other carriers. That section to
which the railroad calls particular in
terest is as follows:
Express and Freight: 1t shall be the
duty of every railroad or steamboat
company, carrier, express company, or
corporation or person whose occupa-
ton is to act as such, to issue to the
shipper or consignor, or his agent, or
person from whom any goods are ac-
cepted for transportation where .
charge exceeding cents is made a
bill of Iading. manifest, or other evil
dence of receipt and forwarding for
each shipment received for carriage
and transportation, whether in bulk
or in boxes, bales, packages, bundles
Or not so inelosed or included; and
such shipper, consignor, agent or per-
son shall duly attach and cancel, as in
this Act provided. to each of said bills
of lading, 1nanifests, or other memoF
andum, stamp of the value of l cent:
Provided, That consignment OF
newspapers to any one point or to dr.
ferent points by the same train or con-
veyance when inclosed in one general
bundle at the point of shipment shall
fiffennTh 63V of
each month with the coll%ctor Of in
ternal revenue for the district in which
such newspaper is published a report
under oath showing the number OF
such shipments during the preceding
month to which report such publisher
shall affix and cancel stamps equal in
value to 1 cent for each shipment 50
reported: Provided further, That the
report herein required shall not in
clude shipments of newspapers deliT-
cred 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 company, car
rier, express company, or corporation
| or person to a penalty of $50 for each
| offense.
| L. Freight Shipment, Dellh1tIOn o.
A shipment is defined as one con-
signment from one eonsignor to one
consignee at one destination; it may
consist of one or more packages of
property, or of one or more car loads.
"2. Stamping Bills of Lading, Live
| Stock Contracts. Etc. The law above
quoted requires that the shipper, con-
signor, or his agent, or the person
| from whom any goods are accepted
| for transportation. shall place and
properly cancel an internal revenue
stamp of value of one cent on every
bill of lading or other evidence of re-
ceipt and forwarding, or live stock
| contract, issued to cover the interstate
or intrastate transportation of proper
| ty over these lines, or property for eX-
port
"(a) Bill of Lading Con Road Haul
| Movements), The original bill of lad
| ing should be stamped, it not being re-
| ouired to stamp the dray tickets or
other shipping memorandum which is
to be exchanged for the bill Of lading.
"(b) Live Stock Contracts 1t is
necessary that the duplicate or copy
of live stock contract which is to be
| delivered to the shipper be stamped.
/ 1t is unnecessary to stamp the original
| or CODY retained by these companies.
Have The Journal follow