Edward Douglass White

“ Does the war revenue act of June 13, 1898, impose upon the carrier exclusively the tax represented by the stamp to be affixed to each bill of lading, manifest, or other evidence of receipt required to be issued to each shipper of goods accepted by the carrier for transportation, or does it impose the tax merely upon the transaction of shipment, leaving it to be paid indifferently by either party thereto? ”

“ For the reasons given in the opinion in the case just referred to, it is unnecessary to answer the first question submitted, and a negative answer to the second question is required; and it is so ordered. ”