Rensselaer Semi-Weekly Republican, Volume 19, Number 89, Rensselaer, Jasper County, 15 July 1898 — CARRIER MUST PAY. [ARTICLE]

CARRIER MUST PAY.

Assistant Attorney-General Boyd Says It Is Intent of the Law That He Should Be Taxed. Washington, July 13. —In answer to references from the commissioner of internal revenue, all bearing upon the question as to whether the shipper or carrier shall pay for and affix the required revenue stamps to bills of lading, etc., Assistant Attorney-General Boyd has held as follows: “The purpose of the law Is clear. It was to tax the carrier and not the shipper; and its provisions undoubtedly fix upon the express companies and other carriers the duty of providing, affixing and cancelling the stamp, and their fatlure to so provide, affix and cancel such stamp, subjects them to the penalties provided by law. It is suggested that some of these carriers are refusing to receive goods for shipment until the shipper pays the tax. While It Is not my province to advise as to the recourse which the shipper may have In instances of this kind, yet 1 am sure that the lews are ample to require public carriers and express companies to receive goods tendered for shipment or suffer damages tor such refusal."