Now before the consignee can get the bill of lading, which authorizes him to receive the goods, he must pay the draft.
The bill, which is in the shipper's name, is then endorsed over to the payer of the draft.
Country merchants and sometimes farmers send produce by freight to be sold on commission in the city.
AN INVOICE
Delhi, N. Y., Sept. 9, 1910.
Invoice of Merchandise shipped by
Harry T. Jackson
and consigned to Brown, Smith & Co.,
Newburg, N. Y.
to be sold on commission.
120 bbls. Potatoes
70 " green apples
40 Crates tomatoes.
Mark plainly all goods shipped.
CHAPTER XVII
TAXES
Generally speaking, tax bills are paid with reluctance.
This is no doubt due to the fact that with every other form of payment one has something tangible to show for the expenditure.