Sausser ex rel. Workhum v. United States
Supreme Court of the United States
On the Proofs. The Reporters’ statement of the case : This was supposed to be a test case intended to bring up the questions of the Government’s liability for Tice meters purchased through its agency and pursuant to its requirements, both on account of the general inadequacy of all such meters and a special defect in the particular meter furnished to the claimant.
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On the Proofs. The Reporters’ statement of the case : This was supposed to be a test case intended to bring up the questions of the Government’s liability for Tice meters purchased through its agency and pursuant to its requirements, both on account of the general inadequacy of all such meters and a special defect in the particular meter furnished to the claimant. As a great number of cases are said to exist where one or the other of these questions is involved, the findings of the court are given in full. The court found: 1. In August, 1868, and thereafter, the claimant, Sausser, was…
1Opinion of the CourtRichabdson, J.
By the Aet July 20,1868, ch. 186, secs. 1 and 2, (15 Stat. L., 125,) Congress imposed a tax of 50 cents on each proof-gallon of distilled spirits, to be paid by the distiller, owner, or person having possession thereof, before removal from distillery-warehouse, and declared that proof-spirit should be held and taken to be that alcoholic liquor which contains one-half its volume of alcohol of a specific gravity of .7939 at 60° Fahrenheit, aud authorized the Commissioner of Internal Revenue, “for the prevention and detection of frauds by distillers of spirits, to adopt and prescribe for use…
2Cited by1 opinion
- Finch v. United StatesUnited States Court of Claims · 1876