Daily v. United States
United States Court of Claims
By this suit claimant seeks to obtain the sum of $350 from the United States, which, he claims to he due to him as commissions on amounts of internal-revenue stamps purchased by him in pursuance of act of June 30, 1864, sec. 161. There is, in this case, a preliminary question of jurisdiction to be considered.
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By this suit claimant seeks to obtain the sum of $350 from the United States, which, he claims to he due to him as commissions on amounts of internal-revenue stamps purchased by him in pursuance of act of June 30, 1864, sec. 161. There is, in this case, a preliminary question of jurisdiction to be considered. The claim suggested by the petition is founded upon a “ law of Congress,” and upon a ‘‘regulation of an Executive Department,” and upon “ a contract, express or implied, (statutory,) with the Government of the United States,” either of which vests jurisdiction in this court; and the…
1Opinion of the Court
Drake, Ch. J.,
delivered the opinion of the court:
This action calls for the interpretation of the following clause of section 161 of the internal-revenue' act of June 30, 1864, (13 Stat. L., 223:)
“That any proprietor or proprietors of articles named in Schedule C who shall furnish his or their own die or design for stamps, to be used especially for his. or their own proprietary articles, shall be allowed the following commission, namely: On amounts purchased at one time, of not less than $50 nor more than $500, 5 per centum; on amounts over $500,10 per . centum.”
Among the articles enumerated…
2Cases cited1 opinion
- Portland Co. v. United StatesUnited States Court of Claims · 1869
3Cited by1 opinion
- Boughton v. United StatesUnited States Court of Claims · 1876