This rule of exemption works great injustice under present conditions. It was built into the common law when people were struggling against oppressors in high places. But the conditions which made it useful have long since passed away, and it is now simply a millstone about the neck of justice. Footnote 53: Senate Committee, 1905, iv, pp. 2900–2901. Speaking of an investigation of rebates on flour from Minneapolis and Duluth, the Commission says (p. 8, Report for 1898): “All the railway witnesses denied knowledge of any violation of the statute, and most of the accounting officers testified to the effect that if rebates had been paid they would necessarily know about it and that their accounts did not show any such payments. It was nevertheless fully established by the investigation that secret rate concessions had been generally granted on this traffic and that the carrier had allowed larger rebates to some of the flour shippers than to others.” Footnote 54: I. C. C. Rep. 1889, p. 75. Footnote 55: See I. C. C. Rep. 1889, pp. 15, 16, 126, 130, 132, 237, 239, 240–242; Decisions, vol. 3, 1889, p. 89, 25% rebates on coal to certain points; p. 137, low rates on goods marked for export (10 cents on one hundred lbs. discount); p. 652, unlawful discount of 50% on emigrants’ movables; Rep. 1890, pp. 111, 190, 192, coal rates; 183, discount for quantity; 189, export; 101, 192, hogs and hog rates; 184, stock yards; 99, 100, 185–187, oil; 112, 192, wheat and flour; 187, 190, private cars; 188, special tariffs; and other unjust discriminations relating to localities, privileges, etc., and not directly in point under the head we are dealing with. Footnote 56: Testimony, U. S. Ind. Com. iv, p. 353. Footnote 57: I. C. C. Rep. 1890, p. 25. Footnote 58: I. C. C. Rep. 1896, p. 78. Footnote 59: _Ibid._, p. 82. Footnote 60: Industrial Commission, 1900, iv, p. 442. Footnote 61: I. C. C. Dressed-meat Hearing, December, 1901, p. 94; Chicago and Alton manager to same effect for his road, p. 136. Footnote 62: I. C. C. Rep. 1898, p. 6. Footnote 63: 4 I. C. C. Decis. 1891, p. 630. For example, on one line between Chicago and New York, “200 stock cars more than paid for themselves and all repairs, etc., in 2 years, and thereafter earned for the owners upwards of $100,000 a year on no investment.” See Report Iowa Railroad Commission, 1891, p. 30. Footnote 64: I. C. C. Rep. 1889, pp. 15–16. Footnote 65: 9 I. C. C. Decis. 1, 1901 Rep., p. 36. As the circumstances were substantially different in the two cases, the Commission said the local charge to the drummer was “not necessarily unjust.” Footnote 66: