Caldwell v. Weitzel
U.S. Circuit Court for the District of Southern Ohio
Suit [by Robert W. Caldwell against Lewis Weitzel, collector of internal revenue] to recover $2,730, an alleged excess of tax on distilled spirits assessed and paid under protest.
1Opinion of the Court
Charge to the jurj':
SWING, District Judge.
This is a suit brought by a distiller to recover what he alleges to have been an illegal assessment which he paid to the defendant under protest. The assessments were made for alleged excess of grain used, and the distiller denies that there was any excess. The distiller shows by his own evidence that on January 4, 1S7G, he gave notice in writing to the collector, of his intention to reduce his capacity from 1,140 bushels to 1,013 33-100 bushels, to take effect on and after January 4. At the same time he gave another notice of reduction from 1.013…
2Cases cited1 opinion
- Weitzel v. RabeSupreme Court of the United States · 1881