Granby Mercantile Co. v. Webster
U.S. Circuit Court for the District of South Carolina
This was a suit brought under the provisions of Rev. St. § 3226, to recover back the amount of a tax exacted under the internal revenue law.
1Opinion of the Court
SIMONTON, Circuit Judge.
The question presented in this case, lying, as it does, in a very narrow compass, is nevertheless important. The Granby Mercantile Company had an understanding with the Granby Mills, — whether put into formal contract or not does not ap*605pear. Fnder this contract or understanding tbe mercantile company sold goods to tlie operatives of the mills on credit. When the accounts for such sales were presented to the treasurer of the mills, they were paid out of the moneys due to the operatives making them for wages in the mills, the mercantile company guarantying the mills…
2Cases cited1 opinion
- United States v. IshamSupreme Court of the United States · 1873
3Cited by3 opinions
- Goodyear Tire & Rubber Co. v. United StatesSupreme Court of the United States · 1927
- Merchants' Warehouse Co. v. McClainU.S. Circuit Court for the District of Eastern Pennsylvania · 1902
- Hamilton Nat. Bank v. United StatesDistrict Court, D. Tennessee · 1936