Dorsheimer v. United States
Supreme Court of the United States
< Appear from the Court of Claims. Dorsheimer, collector of internal revenue at Buffalo, New York, and two others, informers in the case, tiled a petition in the■ Court of Claims to recover from the United States' One-half of $220,102, which the government received on a compromise with Sturges & Sons, of a. prosecution against property of one Rhomberg, a distiller. ■ The case was this: The act of June 3, 1864, “to provide internal revenue,” enacts, that any distiller who…
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< Appear from the Court of Claims. Dorsheimer, collector of internal revenue at Buffalo, New York, and two others, informers in the case, tiled a petition in the■ Court of Claims to recover from the United States' One-half of $220,102, which the government received on a compromise with Sturges & Sons, of a. prosecution against property of one Rhomberg, a distiller. ■ The case was this: The act of June 3, 1864, “to provide internal revenue,” enacts, that any distiller who shall fail to make true entry aiid report of his stills, liquors, &c., shall forfeit all the liquors made', and all the…
1Opinion of the CourtJustice Grier
The purpose of penalties inflicted upon persons who attempt to defraud the revenue, is to enforce the collection of duties and taxes. They act in terrorem upon parties whose conscientious scruples are not sufficient to balance their hopes of profit. The offer of a portion of such penalties to the collectors is to stimulate and reward ,their zeal and industry in detecting fraudulent attempts to evade the payment of duties and taxes.
As the great obj eet'of the act “ to provide internal revenue ” is to collect the tax, the Secretary of the Treasury Has no powér to remit it. When the primary…
2Cases cited1 opinion
- United States v. MorrisSupreme Court of the United States · 1825
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