They both assumed you could put this tax upon the shoulders of either the vendor or the vendee.
Would it not be desirable at the same time to see that the vendor does not transfer the burden to a vendee?
You can put the legal liability to pay the tax on the vendor or the vendee; economic law will work this out.
You cannot by legislation or by anything else do anything of the kind, or say whether a tax will fall upon the shoulders of the vendor or the vendee.
It is a written instrument which evidences the transfer of title to personal property from the vendor, seller, to the vendee, buyer.
His position is thus that of a surety who is liable to his principal should the vendee make default.
The reward he demanded and received is for the article and the invention which it embodies and which his vendee is to practice upon it.
In general the vendee has to pay the tax.
