Turpin v. Burgess

delivered the opinion of the court. ■

This suit was brought to recover from the Internal Revenue collector of the third district of Virginia the amount, paid by the plaintiffs from 1869 to 1872, inclusive, for stamps affixed to certain cases of tobacco manufactured by them and intended for exportation. The sum paid for the stamps was twenty-five cents each. The. ground of action relied on by the plaintiffs is, that the tax was unconstitutional, being, as contended, repugnant to that clause of the Constitution which declares that “ no tax or duty shall be laid on articles exported from any…