McClain v. Merchants' Warehouse Co.

Citations

• 115 F. 295
• 53 C.C.A. 155
• 1902 U.S. App. LEXIS 4213

Syllabus

<p>Internal Revenue — Stamp Tax — Warehouse Receipts.</p> <p>Postal cards sent out by a warehouse company on receipt at its warehouse of goods consigned to a party, reciting: “The merchandise designated below is now at these warehouses subject to your order on payment of the freight due thereon. * * * Merchandise not removed within 10 days from date will be stored subject to tariff of charges,” etc.', — are not warehouse receipts, within Schedule A of the war revenue act of June 13, 1898 (30 Stat 458), and are not subject to stamp tax as such.</p>