Imágenes de páginas
PDF
EPUB

1864.]

The Carriage of Goods and Passengers.

LIBRARY

OF THE

VERSITY OF MIC

213

pair of duelling pistols, contained in the carpet-bag of a passenger, which was stolen out of the possession of the carrier. But in Tennessee it was held that "a silver watch, worth about thirty-five dollars; also medicines, handcuffs, locks, &c., worth about twenty dollars,"-were not included in the term baggage, and that the carrier was not responsible for their loss. In Ohio, it was held that a gold watch, of the value of ninety-five dollars, was a part of the traveller's baggage, and his trunk a proper place to carry it in. In another New York case, it was held that the owners of steamboats were liable as common carriers for the baggage of passengers; but to subject them to damages for loss thereof, it must be strictly baggage; that is, such articles of necessity and personal convenience as are usually carried by travellers. It was accordingly held, in that case, that the carrier was not liable for the loss of a trunk, containing valuable merchantize and nothing else, although it did not appear that the plaintiff had any other trunk with him. But in a case in Pennsylvania, where the plaintiff was a carpenter moving to the State of Ohio, and his trunk contained carpenters' tools to the value of $55, which the jury found to be the reasonable tools of a carpenter, it was held that he was entitled to

recover.

There is some diversity, and perhaps some uncertainty, in the application of the rule; but the rule itself is well settled, and a reasonable construction and application of it must always be made; and for this purpose, the passenger himself, and all the circumstances of the case, must be considered.

The purpose of the rule is to prevent the carrier from becoming liable by the fraud; for this would be the case if a passenger should carry merchandise by way of baggage, and thus make the carrier of passengers a carrier of goods without knowing it, and without having been paid for it.

Generally, a common carrier of passengers, by stage, packet, steamer, or cars, carries the moderate and reasonable baggage of a passenger, without being paid specifically for it. But the law considers a payment for this so far included in the payment of the fare, as to form a sufficient ground for the carrier's liability to the extent above stated.

The carrier is only liable for the goods or baggage delivered to him and placed under his care. Hence, if a sender of goods send with them his own servant, and intrust them to him, and not to the carrier, the carrier is not responsible. So, if a passenger keeps his baggage, or any part of it, on his person, or in his own hands, or within his own sight and immediate control, instead of delivering it to the carrier or his servants, the carrier is not liable, as carrier, for any loss or injury which may happen to them; that is, not liable without actual default in relation to these specific things. Thus, in an action brought in New York to charge a railroad, as common carriers, for the loss of an overcoat belonging to a passenger, it appeared that the coat was not delivered to the defendants, but that the passenger, having placed it on the seat of the car in which he sat, forgot to take it with him when he left, and it was aftewards stolen ; and it was held that the defendants were not liable. But if the baggage of a passenger is delivered to a common carrier, he is liable for it in the same way, and to the same extent, as he is for goods which he carries.

There has grown up in this country a very peculiar exception to the rules of evidence, in relation to traveller's baggage. This exception per

mits the traveller to maintain his action against the carrier by proving, by his own testimony, the contents of a lost trunk or box, and their value. It is said to rest altogether upon necessity. And, therefore, the testimony of the wife of the owner is similarly admissable. But it is always limited to such things-in quantity, quality, kind, and value-as might reasonably be supposed to be caraied in such trunk or valise. Thus in the State of Maine, where the plaintiff proved that he had delivered to the defendants a box, to be carried to a certain place; that the box was not delivered; that he had made a demand thereof; and that the defendants admitted its loss; and then "offered to show, by his own testimony, (it not appearing that he had any other means of showing it,) what was in said box, and the value of the articles," the declaration having alleged that the box contained medical books, surgical instruments, and chemical apparatus, it was held that the plaintiff's oath was inadmissable. The rule, with this limitation, seems reasonable and safe, and is quite generally adopted. In Massachusetts it was distinctly denied by the Supreme Court, but was afterwards established by statute.

The common carrier of goods or of passengers is liable to third parties for any injury done to them by the negligence or default of the carrier, or of his servants. So he is for injury to property by the wayside, caused by his fault. But the negligence of the party suffering the injury, if it was material and contributed to the injury, is a good defence for the carrier ; unless malice on his part can be shown. Where the party injured is in fault, the common carrier has still been held liable, if that fault was made possible and injurious through the fault of the carrier. Thus, in a case in England, where a party was sued, not as a carrier, but for damage caused by his fault, in which case the defendant's servant left a horse and cart unattended in a public street, and the plaintiff, a child under seven years of age, during the driver's absence, climbed on the wheel, and other children urged forward the horse, whereby the plaintiff was thrown to the ground and hurt, it was held that the jury were justified in finding a verdict for the plaintiff, although the plaintiff was a trespasser, and contributed to the injury by his own act.

Whether a railroad company is responsible for fire set to buildings or property along the road, without negligence on its part, has been much considered, both in England and in this country. In some of our States they are made so liable by statute provision. And this fact, together with the general principles of liability for injury done, would seem to lead to the conclusion, that they are not liable unless in fault, or unless made so by statute.

A frequent cause of disaster, both on land on the ocean, is collision. For this, a carrier by land, a railroad company for example, should be held liable, in our view of this question, unless the company could show that it took all possible care to prevent the collision; and we do not know that the general principles of law in relation to carriers could lead to any other conclusion.

The common carrier at sea, whether under canvas or steam, must be held to a careful, if not a strict, compliance with the rules and practice applicable to each case of meeting another vessel, which have been devised for the purpose of preventing collision and of which we shall treat in our chapter on the Law of Shipping.

THE NEW INTERNAL REVENUE LAW.

We have prepared the following alphabetical table of the Taxes and Stamp Duties under the Revenue Law, passed at the first session of the thirty-eighth Congress, and approved June 30, 1864. It will be found very full and complete, and, at the same time, extremely convenient and useful, nothing similar to it having yet been published :--

Advertisements, tax on gross receipts for
Advertisements (exempt), all receipts for, to the amount of $600
in newspapers whose circulation, does not
exceed two thousand copies

Agents of insurance Companies, license of

Foreign Insurance companies, license of

[ocr errors]

Agreement or contract, other than those specified as requiring a different duty; any appraisement of value or damage, or for any other purpose; for every sheet or piece of paper upon which either of the same shall be written, a stamp duty of five cents is required

Provided, that if more than one appraisement, agreement, or con-
tract shall be written upon one sheet or piece of paper, a five
cent stamp for each and every additional appraisement, agree-
ment, or contract, is necessary.

Alcohol made of spirits which have paid taxes.
Apothecaries, license of (except wholesale and retail dealers who
have taken out a license therefor)

[ocr errors]

3 per cent No tax

No tax

whose sales do not amount to $1000 per annum
Ale, lager beer and porter, per barrel of thirty-one gallons (and at a
like rate for any other quantity, or for fractional parts of a
barrel)

Ale, lager beer and porter in bottles, for thirty-one gallons (when
the duty has not been previously paid on the liquors)
Ambrotypes. Any person who makes ambrotypes for sale, license
is same as for 66
Photographers."

Animal oils, per gallon, tax

Architects, for license

Assayers, assaying gold and silver, or either, of a value not exceeding
in one year, $250,000, for license

when the value exceeds $250,000, and does not exceed
$500,000, for license

[ocr errors]

$10

$50

5 cents

No tax

$10

Exempt

$1 25

$1

5 cents

$10

$100

$200

when the value exceeds $500,000, for license

$500

Auctioneers, whose annual sales do not exceed $10,000, for license whose annual sales exceed $10.000, for license

$10

$20

sumption or for delivery

Auction sales of goods, real estate, merchandise, articles and things, including all sales of stocks, bonds, and other securities, tax on the gross amount of sale,

Awnings, tax on gross amount of sales

Bags, tax on gross amount of sales, or total value removed for con

Banks, on average amount of deposits, each month

[blocks in formation]

1-12th of 1 per cent

Banks, on average amount of circulation, each month
issuing above 90 per cent of their capital in circulating
notes, additional tax of

1-6th of 1 per cent

tax on average amount of capital beyond the amount invest

ed in U. S. bonds, each month

tax on all dividends, in scrip or money,.

[ocr errors]
[ocr errors]

1-24th of 1 per cent

not making dividends, to pay a tax on their profits, of Bankers, using capital not exceeding $50,000, license duty of

[ocr errors]

using capital exceeding $50,000, for every additional $,1000
in excess of $500,000, license duty .

Bank check, draft, or order for the payment of any sum of money
whatsoever, drawn upon any bank, banker, or trust company, or
for any sum exceeding ten dollars drawn upon any other person
or persons, companies or corporations, at sight or on demand, a
stamp duty of two cents

Barytes, sulphate of, tax per 100 pounds

Barks, hulls of, hereafter built or finished, on their valuation

[blocks in formation]

5 per cent 5 per cent $100

$2

[ocr errors]

2 cents

[ocr errors]

12 cents

[ocr errors]

2 per cent

[ocr errors][merged small]

Provided, That billiard tables kept for hire, and upon which a license tax has been imposed, shall not be required to pay the tax on billiard tables kept for use as aforesaid, anything herein to the contrary notwithstanding.

20 cents

20 cents

5 mills

5 per cent

$10

$10

Billiard rooms, license for each table. Bill of Exchange (inland), draft, or order for the payment of any sum of money, not exceeding one hundred dollars otherwise than at sight or on demand, or any promissory note (except bank notes issued for circulation, and checks made and intended to be forthwith presented, and which shall be presented to a bank or banker for payment), or any memorandum, check, receipt, or other written or printed evidence of an amount of money to be paid on demand, or at a time designated, for a sum not exceeding one hundred dollars, five cent stamp required 5 cents

And for every additional hundred dollars, or fractional part thereof in excess of one hundred, five cent stamp Bill of Exchange (foreign), or letter of credit, drawn in but payable out of the United States, if drawn singly, or otherwise than in a set of three or more, according to the custom of merchants and bankers, are required to have stamps the same as inland bills of exchange or promissory notes.

If drawn in sets of three or more: for every bill of each set, where the sum made payable shall not exceed one hundred dollars, or the equivalent thereof, in any foreign currency in which such bills may be expressed, according to the standard of value fixed by the United States, two cent stamp And for every additional hundred dollars or fractional part thereof in excess of one hundred dollars, two cent stamp Bill of Lading or receipt (other than charter-pay), for any goods, merchandise, or effects to be exported from a port or place in the United States to any foreign port or place, ten cent stamp.

5 cents

2 cents

2 cents

10 cents

Bill of Sale, by which any ship or vessel, or any part thereof, shall
be conveyed to or vested in any other person or persons
when the consideration shall not exceed five hundred
dollars, fifty cent stamp.

Exceeding five hundred and not exceeding one thousand dol-
lars, one dollar stamp

Exceeding one thousand dollars for every

additional amount

of five hundred dollars, or fractional part thereof, fifty cent
stamp.

Binders' board, tax on the value

Boards

Bolts, iron. See "Iron."
Bond.-For indemnifying any person for the payment of any sum of
money, where the money ultimately recoverable there-
upon is one thousand dollars or less, fifty cent stamp is
required

Where the money ultimately recoverable thereupon exceeds
one thousand dollars, for every additional one thousand
dollars or fractional part thereof in excess of one thous-
and dollars, fifty cent stamp

For the due execution or performance of the duties of any
office, one dollar stamp

Of any description, other than such as may be required in
legal proceedings, or used in connexion with mortgage
deeds, and not otherwise charged in this schedule, twenty-
five cent stamp.

Bonds of canal companies

auction sales of, on gross amount of sales,

Bone, manufacturers of, wholly or in part, if not otherwise specified,

Bone dust

Bonnets

50 cente

$1

50 cents

3 per cent No tax

50 cents

50 cents

$1

25 cents

5 per cent of 1 per cent

5 per cent No tax

5 per cent

Books

5 per cent

Bootmaker, making articles to order as custom work, and not for sale generally, shall to the amount of $600 be exempt from duty, and for any excess beyond the amount of $600

Boots, ready made

Bowling alleys, license for each alley

Brandy distilled from grapes, tax per gallon

Brandy. See "Spirits."

Brass.

rolled, in rods or sheets

and, when no duty has been paid on ingots, pigs, or bars

Bread.
Breadstuffs

Brewers, license tax

those manufacturing less than 500 barrels per year Bricks, manufactures of, not otherwise provided for

Bridges, toll, on gross receipts

Bristles, manufactures of, not otherwise provided for

[ocr errors][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small]

Brokers, upon all sales of merchandise, produce, or other goods, of 1 per cent upon all sales and contracts for sales of stocks, bonds, gold and silver bullion and coin, foreign exchange, promis sory notes or other securities

Brokers, license tax

1-20th of 1 per cent

$50

$50

$2

pawn, using capital not exceeding $50,000, license tax
do., using capital in excess of $50,000, for every additional
$1,000 in excess of $50,000,

« AnteriorContinuar »