People v. Wells, Fargo & Co.
California Supreme Court
The complaint, besides alleging the unlawful exaction of the internal-revenue tax of one cent from the plaintiff, alleged that,1 ‘the defendant is, and ever since the twelfth day of July, 1898, has been, unlawfully and without right asking and demanding of all persons within this state who do and transact any express business with defendant in this state, the payment by such person of the internal-revenue tax.”
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The complaint, besides alleging the unlawful exaction of the internal-revenue tax of one cent from the plaintiff, alleged that,1 ‘the defendant is, and ever since the twelfth day of July, 1898, has been, unlawfully and without right asking and demanding of all persons within this state who do and transact any express business with defendant in this state, the payment by such person of the internal-revenue tax.” The answer expressly admitted this averment, with the exception of denying that its action was unlawful or without right. The answer also claimed that it was the duty of the shipper,…
1Opinion of the Court
Mandamus brought by the state to compel the defendant corporation, an express company, to accept, carry, and deliver a certain package offered to it, for transportation, the offer being accompanied by a tender of twenty-five cents. The defendant refused to accept the package for transportation without further payment by plaintiff of one cent, or of a one-cent documentary internal-revenue stamp, as provided by the United States statute of June 13, 1898, known as the "War Revenue Act." These facts were admitted by defendant's answer, and plaintiff moved for and obtained judgment upon the…
2Cases cited1 opinion
- American Express Co. v. MichiganSupreme Court of the United States · 1900
3Cited by2 opinions
- Holloway v. HallSupreme Court of Oklahoma · 1920
- People v. Wells, Fargo & Co.California Supreme Court · 1902