Pennsylvania County Court Reports - 1899 Author:Unknown Author Purchase of this book includes free trial access to www.million-books.com where you can read more than a million books for free. This is an OCR edition with typos. Excerpt from book: DECISIONS THE COUNTY COURTS PENNSYLVANIA. VOLUME XXII. Biddle Hardware Company v. Adams Express Company. Taxation—Stamp tax—United States war revenu... more »e act of June 1j, 1898—Express receipts. To insure consistency of decision upon a question of national and not local interest, a state court should adopt without inquiry the law of the Supreme Court of the United States as a common standard, because its decision will be more readily followed by common consent than the decision of a court of any particular state. Following the decisions of the United States courts, held that an express company may impose, in addition to its regular rates, a charge covering the stamp required by the War Revenue act of 1898. Hearing on bill and answer. C. P. No. 4, Philadelphia Co. June T., 1898, No. 682. Ovid F. Johnson and Robert E. Partisan, for plaintiff. T. De Witt Cuyler, for defendant. Arnold, P. J., Jan. n, 1899.—By the act of Congress to provide ways and means to meet war expenditures and other purposes, approved June 13, 1898, it is provided, in Sec. 25, that it shall be the duty of every railroad or steamboat company, carrier, express company or corporation, or person whose occupation is to act as such, to issue to the shipper or consignor, or his agent or person from whom any goods are accepted for transportation, a bill of lading, manifest or other evidence of receipt and forwarding for each shipment, and there shall be duly attached and canceled to each bill of lading and duplicate thereof a stamp of the value of one cent. Any failure to issue a bill of lading or manifest as therein pro- vou xxn.—1 1 [Biddle Hardware Company v. Adams Express Company.] videcl, shall subject the carrier to a penalty of $50 for each offense, and no such bill of lading or manif...« less