Erskine v. Van Arsdale
Supreme Court of the United States
In this suit Van Arsdale sued Erskine, a collector of internal revenue, to recover back certain taxes paid by him after March 2d, 1867, on thimble-skeins and pipe-boxes made of iron.
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In this suit Van Arsdale sued Erskine, a collector of internal revenue, to recover back certain taxes paid by him after March 2d, 1867, on thimble-skeins and pipe-boxes made of iron. Upon the trial — there having been evidence tending to show that thimble-skeins and pipe-boxes are made from castings, or, in other words, undergo a process of manufacture before they become these articles in a completed or finished state — the court instructed the jury that, “ by the act approved March 2d, 1867, thimble-skeins and pipe-boxes made of iron are exempted; these articles are exempt, whether cast or…
1Opinion of the Court
The CHIEF JUSTICE
delivered the opinion of the court.
In regard to the first instruction given, it is not denied that the act of March, 1867, did exempt thimble-skeins and pipe-boxes. But it is claimed that the taxes paid were assessed upon them as eastings, and that the charge was calculated to mislead the jury.
Wo think otherwise. It is true that by the act of July 13th, 1866, a duty of three dollars a ton was imposed on castings of iron not otherwise provided for. By the same act, however, castings for iron bridges, malleable iron eastings, and certain other castings, were exempt. Under'this…
2Cited by78 opinions
- Billings v. United StatesSupreme Court of the United States · 1914
- Atchison, Topeka & Santa Fe Railway Co. v. O'ConnorSupreme Court of the United States · 1912
- Redfield v. Ystalyfera Iron Co.Supreme Court of the United States · 1884
- Smietanka v. Indiana Steel Co.Supreme Court of the United States · 1921
- Boston Gas Company v. Century IndemnityCourt of Appeals for the First Circuit · 2008
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