Collector v. Beggs
Supreme Court of the United States
Error to the Circuit Court for the Southern District of Ohio; the case being thus: The 10th section of the “ Act imposing taxes on distilled spirits,” &c.., approved July 20th, 1868,* enacts: “ That every assessor shall proceed at the expense of the United States, with the aid of some competent and skilful person to be designated by the Commissioner of Internal Revenue, to make survey of each distillery registered for the production of spirits in his district, to estimate…
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Error to the Circuit Court for the Southern District of Ohio; the case being thus: The 10th section of the “ Act imposing taxes on distilled spirits,” &c.., approved July 20th, 1868,* enacts: “ That every assessor shall proceed at the expense of the United States, with the aid of some competent and skilful person to be designated by the Commissioner of Internal Revenue, to make survey of each distillery registered for the production of spirits in his district, to estimate and determine its true producing capacity, &c., a written report of which shall be made in triplicate, signed by the…
1Opinion of the CourtJustice Strong
The twentieth section of the act of Congress in question prescribed a mode'for the ascertainment of the quantity of spirits for which a distiller was required to account in his monthly returns to the assessor. By a previous section the distiller was required to make a return, but the twentieth section made it the duty of the assessor, on the receipt of the distiller’s first return in each month, to inquire and determine whether he had accounted, in his return for the preceding month, for all the spirits produced by him, and, to determine the quantity of spirits thus to be accounted for, it…
2Cited by2 opinions
- Crilley v. BurrowsSupreme Court of the United States · 1873
- United States v. BallCourt of Appeals for the Fourth Circuit · 1908