Dandelet v. Smith
Supreme Court of the United States
Error to the Circuit Court for the District of Maryland; the case being thus: . By different Internal Revenue Acts a tax. was laid on brewers, by which they were made liable thus: From September, 1862, to March 1st, 1863, . . . $1. 00 per bbl.* From March 1st, 1863, to March 31st, 1864, ... 60 per bbl-† From April 1st, 1864,........ 1 00 per bbl.‡ And after the 30th of June, 1864, a penalty of SO cents was added where the return was erroneous because of refusal of neglect.
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Error to the Circuit Court for the District of Maryland; the case being thus: . By different Internal Revenue Acts a tax. was laid on brewers, by which they were made liable thus: From September, 1862, to March 1st, 1863, . . . $1. 00 per bbl.* From March 1st, 1863, to March 31st, 1864, ... 60 per bbl-† From April 1st, 1864,........ 1 00 per bbl.‡ And after the 30th of June, 1864, a penalty of SO cents was added where the return was erroneous because of refusal of neglect. By the Internal Revenue Act of Juné 30th, 1864§ (section 20), the assessors were to make out lists containing the names…
1Opinion of the CourtJustice Bradley
The question in this case is w’hether the assessment for alleged deficiencies was or was not illegal.
1. It is contended by the plaintiff in error that the assessment is void upon its face, because not made month by month so as to indicate the deficiency for each month, and to make the reassessment coincide in time with the monthly returns of the plaintiff! It is sufficient to say that the law * does not require this to be done. All that the statute requires is a list of the names of parties whose returns have been deficient, with the amounts for which they are liable over and above the amount…
2Cited by4 opinions
- Bergdoll v. PollockSupreme Court of the United States · 1877
- United States v. United States Fidelity & Guaranty Co.Court of Appeals for the Fourth Circuit · 1915
- United States v. Fidelity & Casualty Co.Court of Appeals for the Third Circuit · 1940
- Coyle v. SmithSupreme Court of Oklahoma · 1911