Spotted this and wandered if it had relevance. It is from a US court case from 1898 to decide who should actually pay the "stamp" but had it's roots in the statute of June 13, 1848 which stated "to meet war expenditures, and for other purposes," does not forbid an express company, upon which is imposed the duty of paying a tax upon express matter, from requiring the shipper to furnish the stamp or the means of paying for it".
"EXPRESS AND FREIGHT: 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 received for carriage and transportation, whether in bulk or in boxes, bales, packages, bundles or not so enclosed or included, and there shall be duly attached and cancelled, as is in this act provided, to each of said bills of lading, manifests, or other memorandum, and to each duplicate thereof, a stamp of the value of one cent"
http://supreme.justia.com/cases/fed...04/case.htmlIs there a lawyer in the house?
