Wilcox v. United States
United States Court of Claims
The Reporters’ statement of the case: The court found the following facts: I. Under the provisions of the Aet July 20,1868, (15 Stat. L., 157, § 73,) the Commissioner of Internal Revenue designated and established at different ports of entry bonded warehouses for the storage of manufactured tobacco and snuff in bond intended for exportation, under the control of the collector of internal revenue in charge of exports at the port and in the district where located. II.
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The Reporters’ statement of the case: The court found the following facts: I. Under the provisions of the Aet July 20,1868, (15 Stat. L., 157, § 73,) the Commissioner of Internal Revenue designated and established at different ports of entry bonded warehouses for the storage of manufactured tobacco and snuff in bond intended for exportation, under the control of the collector of internal revenue in charge of exports at the port and in the district where located. II. The Commissioner promulgated the following instructions and regulations applicable to the withdrawal of tobacco from said…
1Opinion of the CourtRichardson, J.
The only question of law arising upon the findings in this case is, which of two collectors of internal revenue is entitled to commissions on one-half the tax collected on manufactured tobacco removed and transported without the payment of tax from the manufactories in one district to export bonded warehouses in another district, and withdrawn for consumption or sale upon payment of the taxes thereon to the collector of the latter district, as the law stood after the Act July 20,1868, and before the passage of the Act June 6,1872; there being no controversy as to who was entitled to…
2Cited by6 opinions
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- Illinois Central Railroad v. United StatesUnited States Court of Claims · 1883
- S. S. Webb & Co. ex rel. Ford v. United StatesUnited States Court of Claims · 1885
- Sauner ex rel. Hall v. United StatesUnited States Court of Claims · 1881
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