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From the cut and the description which you thus give of this table, this office coincides with you in the opinion that it is materially different from a billiard or pool table. It is, therefore, held that special tax is not required to be paid thereon under the ninth paragraph of section 2 of the act of June 13, 1898, even when the cue is used instead of the hand in propelling the ball.

Respectfully, yours,

N. B. SCOTT, Commissioner.

Mr. H. C. GRENNER, Collector First District, St. Louis, Mo.

BILLS OF LADING.

(See also DECISIONS 19571, p. 18; 19604, p. 251.)

(19734.)

Stamping of export bills of lading.

Duplicates and triplicates required by law, or regulations pursuant to law, taxable at 10 cents each-Duplicates made by carrier, for his own convenience, held to be copies, and not liable to stamp tax.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., July 19, 1898.

SIR: Referring to so much of office letter of the 14th instant as requires a 10-cent stamp to be affixed to each bill of lading, you are advised that the ruling was made in regard to a bill of lading required by a regulation of this Department made pursuant to law that the bill of lading should be executed in triplicate, and was not intended to refer to an export bill of lading, of which, in the course of business, the carrier, for his own convenience or otherwise, except when required to do so by law or by a regulation of this Department made pursuant to law, makes a duplicate. Such duplicate is regarded as a copy, and as such is not liable to the stamp tax.

Respectfully, yours,

N. B. SCOTT, Commissioner.

Mr. S. J. ROBERTS, Collector Seventh District, Lexington, Ky

(19803.) Bills of lading.

Duty of the carrier to furnish the shipper a stamped bill of lading or a receipt-As

to remedy in case of refusal.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., August 1, 1898.

SIR: Your letter of June 30 to the Secretary of the Treasury was by him referred to this office for reply.

You ask as to whose duty it is to pay the expense of the stamp required for bills of lading or receipts given by common carriers.

I answer that the carrier who accepts merchandise for transportation is required to furnish the shipper a stamped bill of lading or receipt therefor. If he fails to do this he incurs criminal liability; but if he refuses to accept the goods for transportation, except on condition that the owner or shipper shall pay the sum necessary to purchase the stamp or stamps, in addition to the customary charge for the transportation, the war-revenue law provides no remedy, nor does any internal-revenue law. It would seem that in such cases the aggrieved parties must depend upon the common or statute law of the State, defining the obligations of common carriers.

Respectfully, yours,

Mr. N. B. KELLY,

N. B. SCOTT, Commissioner.

Freight Commissioner, Trades League, Philadelphia, Pa.

(19829.)

Stamp tax-Bills of lading, etc.

The common carrier shall issue bills of lading, manifest, or other evidence of receipt and forwarding-"Shipment" defined-On a through bill of lading it is one shipment, though several modes of conveyance are employed-Every separate shipment requires evidence that it has been made, and to the evidence the stamp is affixed. TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., August 4, 1898.

SIR: This office is in receipt of a letter from Andrew Crawford (suit 1016), Ashland Block, Chicago, Ill., submitting a number of questions and asking for rulings thereon.

(1) A ships 100 crates of berries by the same steamer to six different commission men. Do the manifests or receipts require one stamp or six stamps!

a

The act recites that for each shipment received for carriage or transportation the common carrier shall issue to the shipper or consignor, or his agent, or person from whom the goods are accepted, bill of lading, manifest, or other evidence of receipt and forwarding. It seems that a shipment would mean the goods or property sent by means of a common carrier from a shipper (consignor) to a consignee. If there is more than one consignee to this shipment of 100 crates of berries and each consignee receives a part of the total number of crates shipped, that it is, as to each consignee, a separate shipment, though it may be all included in one paper, the tax is imposed on the shipment, not on the evidence of it. The stamp denoting payment for the shipment is affixed to the paper evidencing the shipment. This office holds that these are six shipments, and should be taxed 6 cents, 1 cent on each.

(2) If the receipt is stamped in such case, does the manifest or bill of lading require to be also stamped?

From this question it is presumed that a bill of lading or manifest is given in addition to a receipt. If this is true, the manifest or bill of lading should have the stamp affixed to it.

(3) Where goods are shipped by rail by a through bill of lading to a given point and part of the intermediate line is by boat, is the stamping where the freight originates sufficient to cover the whole route?

The one shipment bears but one tax, although in completing the shipment transit by rail, boat, or other method of conveyance is required.

(4) Where no receipt is given for freight received, and the manifest is written up in a book used for that purpose and no bill of lading is issued, will it be a sufficient compliance with the law to affix the stamps in such book, or would it require separate 1-cent stamps for each shipment?

The stamps should be affixed to the evidence of receipt and forwarding for each shipment, whether this evidence is in the form of a bill of lading, manifest, receipt, or book, and the common carrier is compelled by law to issue this evidence of receipt and forwarding.

Each separate shipment requires a 1-cent stamp. If the manifest or other evidence contains 20 shipments, it will be a sufficient compliance with the law to affix internal-revenue stamps to the value of 20 cents.

Respectfully, yours,

N. B. SCOTT, Commissioner.

Mr. FREDERICK E. COYNE, Collector First District, Chicago, Ill.

(19846.)

Stamp tax-General bundle of newspapers.

When tax is paid on general bundle of newspapers, each package in the general bundle which is taken therefrom and delivered at intermediate points does not require a stamp.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., August 9, 1898. SIR: I have considered your letter of the 7th ultimo, inclosing a letter addressed to you by Mr. J. H. Zerbey, editor of the Pottsville Daily Republican, stating that he is sending over the Pennsylvania Railroad "single papers wrapped and addressed to various small suburban flag stations, which single wrappers are thrown off as the train speeds by, and by this means many people get their newspaper daily, whereas they would not get it so promptly and fresh were the mails to be used, and also in many instances the post-offices are several miles from such points;" and that now the railroad agents require him "to put a cent stamp on a receipt for each one of these single wrappers," although he gets "no bill of lading from the railroad company," and only pays the

railroad company for the freight on the aggregate weight of all the papers sent; and "if these single subscribers must pay 1 cent revenue on each paper they thus receive," he "will, no doubt, be compelled to cut them off entirely from the list."

The law provides as follows:

That but one bill of lading shall be required on bundles or packages of newspapers when enclosed in one general bundle at the time of shipment.

The ruling heretofore made that each bundle having a different destination should have a different bill of lading and be stamped is modified in view of opinions of Senators and Members of Congress that such was not the intention of the law.

Therefore, when the tax of 1 cent is paid on the general bundle, each package in the general bundle which is taken therefrom and delivered at intermediate points does not require a separate receipt and stamp. N. B. SCOTT, Commissioner. Mr. P. A. MCCLAIN, Collector First District, Philadelphia, Pa.

Respectfully, yours,

(19887.)

Stamp tax-Dray tickets or shipping receipts.

Dray tickets or shipping receipts not surrendered for a stamped bill of lading must be themselves stamped.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., August 11, 1898.

SIR: Yours of the 23d ultimo was duly received, inclosing a letter to you from Mr. S. T. McLaughlin, general freight agent, Baltimore and Ohio Southwestern Railway Company.

In regard to the ruling of this office that shipping or dray tickets surrendered to a railroad company for a bill of lading do not need to be stamped, the suggestion is made that some railroad companies are evading this stamp tax by reason of the fact that, in some instances, no exchange is made of the dray tickets for a regular bill of lading.

Mr. McLaughlin makes the suggestion whether it would not be better to require the stamp to be affixed to the dray ticket in all cases, and then, when regular bills of lading are issued, to have them bear the statement that they are issued in lieu of a duly stamped dray ticket for the same shipment.

Concerning this matter, I have to say that the ruling that dray tickets which were surrendered for a regular bill of lading need not be stamped is adhered to. If, however, the dray or shipping ticket given by the carrier is the only "evidence of the receipt and forwarding" of such shipment, it is the instrument which must be stamped, and every case of failure of the carrier to stamp either such ticket or regular bill of 12593

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lading issued in lieu thereof, one or the other, incurs the penalty of $50 for each offense.

It is the duty of internal-revenue officers to uncover evasions of this character, and to cause proper action to be taken.

Respectfully, yours,

N. B. SCOTT, Commissioner.

Mr. B. BETTMANN, Collector, Cincinnati, Ohio.

(19965.)

Express business-Local expressages not included in Schedule A.

Tax on bills of lading or receipts for goods accepted for transportation by express and freight companies-Definition of "express business" within the meaning of the law.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., August 25, 1898. SIR: Your letter of the 15th ultimo, in behalf of the Expressman's League of Massachusetts, has been received. You make inquiries under twelve different heads in regard to the express business as affected by the provisions of the act of June 13, 1898. You state that these inquiries involve the business of from three to five hundred concerns, transacting a very large amount of business, which is much embarrassed by the doubts arising from some provisions of the act. Your inquiries are answered in the order in which they are made, as follows:

1. You state there is in Boston and vicinity a very large number of persons and firms, most of them calling themselves "expressmen," engaged in the transportation of goods over short lines between Boston and the suburban cities and towns, some by teams and some by rail. That these short local lines are engaged in the business of local delivery of packages at low rates, ranging from 5 to 50 cents on an ordinary package, and you ask if these short local express lines come within the provisions of the act.

In reply, you are informed that the act of June 13, 1898, in its provisions requiring stamped bills of lading to be issued by express and freight companies to shippers of goods accepted for transportation does not apply to individual persons, firms, or local companies delivering packages, parcels, bundles, railway baggage, and the like, solely on call and at special request, in the various localities, but within city limits, adjacent to their own place of business. It is only upon the transactions of an express business conducted upon regular routes and at designated times, upon regular trips and as a business of carriage and transportation from one point or place in the country to another point

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