American Tobacco Co. v. United States
United States Court of Claims
The Reporters1 statement of tbe case: The following are the facts of the case as found by the court: I. The claimant, said company, is a manufacturer of tobacco, and, as such, on and for some time prior to the 2d of April, 1893, occupied a building at the corner of Second avenue and Thirty-eighth street, in the city of New York, in the third internal-revenue district in said State, as a factory for the manufacture of tobacco, said factory being known as No. 30 in said…
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The Reporters1 statement of tbe case: The following are the facts of the case as found by the court: I. The claimant, said company, is a manufacturer of tobacco, and, as such, on and for some time prior to the 2d of April, 1893, occupied a building at the corner of Second avenue and Thirty-eighth street, in the city of New York, in the third internal-revenue district in said State, as a factory for the manufacture of tobacco, said factory being known as No. 30 in said district. No sales of tobacco were made at said factory, it being used solely as a manufactory, shipments being made from it…
1Opinion of the CourtWeldon, J.
Tbe claimant is a corporation organized under the laws of New Jersey, and on the 2d of April, 1893, had a place of business in the city of New York, to wit, a tobacco factory.
On that day the factory of claimant was burned. Among the contents of the building were certain United States internal-revenue stamps of the face value of $4,100.10, and this suit was brought to recover the value of such stamps for the use of certain insurance companies named in the petition, which had paid a total loss on the contents of the factory amounting to the sum of $78,635.47. The stamps had been purchased by…
2Cases cited11 opinions
- Goodman v. NiblackSupreme Court of the United States · 1881
- Erwin v. United StatesSupreme Court of the United States · 1878
- Campbell v. United StatesSupreme Court of the United States · 1883
- Leonard v. Ozark Land Co.Supreme Court of the United States · 1885
- Shaw v. United StatesSupreme Court of the United States · 1876
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3Cited by1 opinion
- American West Indies Trading Co. v. United StatesUnited States Court of Claims · 1910