United States v. American Tobacco Co.
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. This action was brought in the Court of Claims for the purpose of recovering the value of certain internal revenue stamps, alleged to have been destroyed by fire before they had been used! The action is founded upon the provisions of section 3426 of the United States Revised Statutes, as amended by chapter 125 of the laws of 1879, 20 Stat. 327, 349, the first paragraph of section 17 of which reads as follows : “The Commissioner of Internal…
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APPEAL FROM THE COURT OF CLAIMS. This action was brought in the Court of Claims for the purpose of recovering the value of certain internal revenue stamps, alleged to have been destroyed by fire before they had been used! The action is founded upon the provisions of section 3426 of the United States Revised Statutes, as amended by chapter 125 of the laws of 1879, 20 Stat. 327, 349, the first paragraph of section 17 of which reads as follows : “The Commissioner of Internal Revenue may, upon receipt of satisfactory evidence of the facts, make allowance for or redeem such of the stamps issued…
1Opinion of the CourtJustice Peckham
Three assignments of errors, alleged to have been made by the court below, have been filed on the part of the Government, as follows:
“ 1. In holding that the use appellees had an equitable claim against the appellant which could be enforced by a suit in the name of the nominal appellee.
‘•‘2. In holding that section 3426 of the Revised Statutes, as amended in 1879, required the Commissioner of Internal Revenue to refund the tax represented by the face value of destroyed tobacco-tax stamps, or to furnish others in their place, in cases where the full amount represented by such face value had…
2Cases cited4 opinions
- Phœnix Insurance v. Erie & Western Transportation Co.Supreme Court of the United States · 1886
- Hall & Long v. Railroad Cos.Supreme Court of the United States · 1872
- Insurance Co. v. StinsonSupreme Court of the United States · 1881
- Jones v. Van BenthuysenSupreme Court of the United States · 1881
3Cited by73 opinions
- United States v. Aetna Casualty & Surety Co.Supreme Court of the United States · 1950
- Bauman v. RossSupreme Court of the United States · 1897
- Dismuke v. United StatesSupreme Court of the United States · 1936
- Aetna Life Insurance v. MosesSupreme Court of the United States · 1933
- Illinois Power & Light Corporation v. HurleyCourt of Appeals for the Eighth Circuit · 1931
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