An additional charge by the Santa Fe of $2 a car on cattle consigned to the Union Stock Yards at Chicago, where the Santa Fe had for years delivered cattle, was held unlawful by the Commission, and its judgment was sustained by the United States Circuit Court, but overruled by the Court of Appeals. I. C. C. Rep. 1896, p. 45. Footnote 67: Free cartage for a distant shipper and not for a nearer one is equivalent to a rebate for the former. Hegel Milling Company v. St. Louis, etc., Railroad, 5 I. C. C. Decis. 1891, p. 57. Footnote 68: The railway charged the same rates from the East to Grand Rapids as to Ionia, although the former was 33 miles a longer distance point on the same line of road, and in addition gave free cartage to Grand Rapids companies. Complaint was made in September, 1888; April 26, 1890, the Commission held the free cartage to be in effect a rebate, and ordered the railroad to desist from giving free cartage in Grand Rapids. (3 I. C. C. Decis. 60; I. C. C. Rep. 1896, pp. 37–39; 1897, pp. 94–95.) The Circuit Court upheld the order October, 1893 (57 Fed. Rep. 1002), but the Circuit Court of Appeals overruled the decision April, 1896 (74 Fed. Rep. 803), and the United States Supreme Court sustained the Court of Appeals. (167 U. S. 633, May, 1897.) The Commission made the mistake of resting the case on the 4th or long-haul section instead of the 2d or 3d sections relating to undue preference, and the railway should have been allowed the option of removing the discrimination by giving free cartage in Ionia or making a lower rate there. The order to discontinue free cartage in Grand Rapids was arbitrary and unnecessary. Footnote 69: I. C. C. Rep. 1889, pp. 18–19. Footnote 70: Commercial Club _v._ Rock Island, 6 I. C. C. Decis. 1896, p. 647. Footnote 71: Pennsylvania Millers Association _v._ Reading R. R., 8 I. C. C. Decis. 1900, p. 531. Footnote 72: I. C. C. Rep., 1898, pp. 46–47; 7 I. C. C. Decis. 1898, p. 556: Illinois Central, charging some shippers for storage while others are not charged for it, unlawful. Footnote 73: Industrial Commission, iv, 541. Footnote 74: _Ibid._, 543. Footnote 75: Investigation of expense bill frauds on grain shipments from Missouri River points to Chicago and other destinations. I. C. C. Rep. 1896, p. 75, on Santa Fe case. 7 I. C. C. Decis. 1897, p. 240, expense bill system held illegal. Footnote 76: I. C. C. Rep. 1896, p. 79. Footnote 77: _Ibid._, p. 77. Footnote 78: _Ibid._, p. 80. The Commission has not felt able to declare such an allowance unlawful (10 I. C. C. Decis. 1904, p. 309), but it seems clear that substantial preferences may be given in this way. Footnote 79: Report, U. S. Industrial Commission, 1900, iv, p. 79. Footnote 80: I. C. C. Rep. 1896, pp. 46–48. Footnote 81: