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The War Revenue Bill, effective November 1, 1917, provides for a War Tax on Express Charges of one cent for each Twenty Cents or fraction thereof- To be paid by shipper on prepaid shipments and by consignee on collect shipments. On shipments where the express is charge is $10.00 or less the war tax is shown below.
Express Charge   Tax
$.20 or less - 1 Cent
$.21 -to $.40 - 2 Cents
$.41 - $.60 - 3 Cents
$.61 - $.80 - 4 Cents
$.81 - $1.00 - 5 Cents
$1.01 - $1.20 - 6 Cents
$1.21 - $1.40 - 7 Cents
$1.41 - $1.60 - 8 Cents
$1.61 - $1.80 - 9 Cents
$1.81 - $2.00 - 10 Cents
Express Charge   Tax
$2.01 to $2.20 - 11 Cents
$2.21 - $2.40 - 12 Cents
$2.41 - $2.60 - 13 Cents
$2.61 - $2.80 - 14 Cents
$2.81 - $3.00 - 15 Cents
$3.01 - $3.20 - 16 Cents
$3.21 - $3.40 - 17 Cents
$3.41 - $3.60 - 18 Cents
$3.61 - $3.80 - 19 Cents
$3.81 - $4.00 - 20 Cents
Express Charge   Tax
$4.01 to $4.20 - 21 cents
$4.21 - $4.40 - 22 Cents
$4.41 - $4.60 - 23 Cents
$4.61 - $4.80 - 24 Cents
$4.81 - $5.00 - 25 Cents
$5.01 - $5.20 - 26 Cents
$5.21 - $5.40 - 27 Cents
$5.41 - $5.60 - 28 Cents
$5.61 - $5.80 - 29 Cents
$5.81 - $6.00 - 30 Cents
Express Charge   Tax
$6.01 to $6.21 - 31 cents
$6.21 - $6.40 - 32 Cents
$6.41 - $6.60 - 33 Cents
$6.61 - $6.80 - 34 Cents
$6.81 - $7.00 - 35 Cents
$7.01 - $7.20 - 36 Cents
$7.21 - $7.40 - 37 Cents
$7.41 - $7.60 - 38 Cents
$7.61 - $7.80 - 39 Cents
$7.81 - $8.00 - 40 Cents
Express Charge   Tax
$8.01 to $8.20 - 41 Cents
$8.21 - $8.40 - 42 Cents
$8.41 - $8.60 - 43 Cents
$8.61 - $8.80 - 44 Cents
$8.81 - $9.00 - 45 Cents
$9.01 - $9.20 - 46 Cents
$9.21 - $9.40 - 47 Cents
$9.41 - $9.60 - 48 Cents
$9.61 - $9.80 - 49 Cents
$9.81 - $10.00 - 50 Cents
Each Ad'l 20c. or fraction thereof 1c.

UNIFORM EXPRESS RECEIPT
The Company will not pay over $50, in case of loss, or 50 cents per pound, actual weight, for any shipment in excess of 100 pounds, unless a greater value is declared and charges for such greater value paid.

AMERICAN EXPRESS COMPANY (212, Oct., 1917)
NON-NEGOTIABLE RECEIPT DETROIT, MICH. 4-30 1918

Received from Charles L Freer subject to the Classifications and Tariffs in effect on the date hereof, Pottery Pillow, Tang (?) returned to Yamanaka & Co., N.Y. 1 Package, value herein declared by shipper to be Fifty dollars. (See footnote.)
Consigned to Yamanaka & Co., at New York . New York Charges, Paid
Which the Company agrees to carry upon the terms and conditions printed on the back hereof, to which the shipper agrees, and as evidence thereof accepts and signs this receipt.

Shipper    Solomons 62$ 59-3 For the Company

NOTE- The Company's charge, except upon ordinary live stock, is dependent upon the value of the property, as declared or released by the shipper. If the shipper desires to release the value to $50 for any shipment of 100 pounds or less, or not exceeding fifty cents per pound, actual weight, for any shipment in excess of 100 pounds, the value may be released by inserting "not exceeding $50," or "not exceeding fifty cents per pound," in which case the company's liability is limited to an amount not exceeding the value so declared or released.

[[stamp]] ACCEPTED SUBJECT TO DELAY [[/stamp]]