Ammidown v. Freeland
Massachusetts Supreme Judicial Court
Contract on the U. S. St. of 1864, c. 173, § 97, to recover the amount of additional duties imposed by § 94 upon woollen goods, consisting of ninety thousand yards of army cloth and upwards of thirty-four thousand army blankets, which the plaintiffs, by written contracts, made with the defendants June 25, 1864, sold to the defendants to be delivered in equal lots monthly during six months beginning August 1, 1864, at the prices of two dollars and five cents per yard for the…
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Contract on the U. S. St. of 1864, c. 173, § 97, to recover the amount of additional duties imposed by § 94 upon woollen goods, consisting of ninety thousand yards of army cloth and upwards of thirty-four thousand army blankets, which the plaintiffs, by written contracts, made with the defendants June 25, 1864, sold to the defendants to be delivered in equal lots monthly during six months beginning August 1, 1864, at the prices of two dollars and five cents per yard for the cloth, and four dollars and forty cents per blanket. The case was submitted to the decision of the court on a statement…
1Opinion of the CourtGray, J.
The congress of the United States, in exercising the power, conferred by the Constitution, “ to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defence and general welfare of the United States,” and to make all necessary and proper laws for carrying this power into execution, may tax goods to be manufactured and sold, at any stage of their manufacture or sale, and may determine whether the tax upon goods sold shall be borne and paid by the seller or the buyer. The parties may by agreement decide as between themselves which shall bear the tax;…
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