Chicago, July 29. - In the case brought by the Illinois Manufacturers' association against the United States Express company - a test case on the question whether the shipper or the express company should pay the stamp tax on goods shipped - Judge Tuley yesterday ruled in every point against the company. The case will be carried to higher tribunals by the defendants in the suit. Judge Tuley's opinión covered every phase presented by the original bilí and the ans%ver, except the constitutional question raised by the defendants. Upon this the court refuses to rule, but not, however, without expressing his opinión that there was no ground for the contention.