Ogden Daily Standard | 1914-11-26 | Page 4 | War Tax Ruling for Railroads

WAR !M RULING FOR RAILROADS Directions for Collecting Revenue Rev-enue Have Been Issued by Internal Revenue Bureau. Washington. Nov. 26. A ruling of Interest to ..all railroads was issued today by the bureau of internal revenue, rev-enue, interpreting the provision of the war tax law relating to the levy of one cent on all manifests, bills of lading or other evidences of the receipt re-ceipt and forwarding of shipments. The law requires such evidence of receipt re-ceipt on all shipments where the charge is over five cents but the bureau bu-reau announces that "a literal compliance com-pliance with this requirement is in some cases Impracticable or impossible." impos-sible." "It Is, therefore, hereby provided," says the ruling, "that where freight Is accepted at non-agency stations, it must be receipted for by conductors accepting It. He must sec to it that an internal revenue stamp of one cent denomination is attacked to each receipt re-ceipt and cancelled by the regulations regula-tions before such shipments are accepted." ac-cepted." The ruling provides, however, that in case of shipments of perishable nature na-ture or in other cases where such receipts re-ceipts Cannot he plven by conductors, the shipments may be accepted and transported In advance of the affixing affix-ing of the stamp. The receipt in such cases is to bo delivered to the "destination "des-tination agent" and the stamp required re-quired of the consignee. Baggage chocks for the transportation of hi cycles, dogs, baby carriages, etc., will be regarded as evidences of receipt pnd should he stamped.