Pace v. Burgess
Supreme Court of the United States
Error to the Circuit Court of the United States for the Eastern District of Virginia. The question raised in this case was, whether the charge for the stamps required to be placed on packages of manufactured tobacco intended for exportation was a tax or duty on exports within the meaning of the constitutional prohibition.
1Opinion of the CourtJustice Bradley
The plaintiff in error brought this suit to recover from the defendant (who was collector of internal revenue) the amount paid by plaintiff to defendant for stamps to be affixed, and which were affixed, pursuant to law, to packages of manufactured tobacco intended for exportation. The plaintiff was a manufacturer of tobacco in Richmond, Va.; and the payments were made from the years 1869 to 1873, inclusive, first under the act of July 20, 1868 (15 Stat. 157), and afterward under the act of June 6,1872 (17 Stat. 254). By the act of 1868, an excise tax of thirty-two cents per pound was imposed…
2Cases cited1 opinion
- Almy v. CaliforniaSupreme Court of the United States · 1861
3Cited by35 opinions
- Fairbank v. United StatesSupreme Court of the United States · 1901
- United States v. International Business MacHines Corp.Supreme Court of the United States · 1996
- United States v. HvoslefSupreme Court of the United States · 1915
- United States v. United States Shoe Corp.Supreme Court of the United States · 1998
- William E. Peck & Co. v. LoweSupreme Court of the United States · 1918
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