But remember, the responsible entities on tax issues were not Car Service but governmental bodies. I don't know about you, Steve, but my experience with the tax people is that they frown on doing things which are against the rules but "convenient. " Any taxation authority which got the bit in their teeth might well be quite aggressive on this point, though I have no idea if this actually did happen with freight cars in the steam era.

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We should distinguish between tax authorities and customs rules in this discussion. AFAIK, customs violations were a civil violation that could result in payment of impots duties and fines for not reporting and making prompt payment. That is very difference from the rules enforced by the IRS which involve criminal penalties for deliberate violation.

And speaking of "tax authorities" that may be too much of a generalization. Is it federal income tax, state sales tax or other. Think of how many of us casually viloate state sales tax rules by not reporting purchases in other states.


Malcolm Laughlin, Editor 617-489-4383
New England Rail Shipper Directories
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