United States v. Hyams
Court of Appeals for the First Circuit
In Error to the Circuit Court of the United States for the District of Massachusetts.’
1Opinion of the Court
PUTNAM, Circuit Judge.
This case arose under the fourth section of the act of April 12, 1902, c. 500, 32 Stat. 97 [U. S. Comp. St. Supp. 1905, p. 445], as follows:
/ ‘.‘See. 4. That on' all original and unbroken factory packages of smoking and manufactured tobacco and snuff held by manufacturers or dealers on July first, nineteen hundred and two, upon which, there has been paid a higher tax than that provided for in the preceding section of this act. there shall be allowed a drawback or rebate equal to the full amount of the difference between such higher tax and the tax. imposed by this act,…
2Cases cited11 opinions
- Schillinger v. United StatesSupreme Court of the United States · 1894
- American School of Magnetic Healing v. McAnnultySupreme Court of the United States · 1902
- AMERICAN SCHOOL OF MAGNETIC HEALING v. McANNULTYSupreme Court of the United States · 1902
- Dooley v. United StatesSupreme Court of the United States · 1901
- Bates & Guild Co. v. PayneSupreme Court of the United States · 1904
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3Cited by3 opinions
- Massachusetts Protective Ass'n v. United StatesCourt of Appeals for the First Circuit · 1940
- Atkinson v. United StatesCourt of Appeals for the Eighth Circuit · 1934
- Auricchio v. United StatesDistrict Court, E.D. New York · 1943