Portland Co. v. United States
United States Court of Claims
1. On September 19, 1865, tbe United States, owning six locomotives, (this being one,) exposed tbe same for sale in tbe city of Portland at public auction; and tbe claimants purchased tliem. Thereafter tbe claimants, on tbe 24th day of September, 1866, exported this locomotive from tbe United States, the-same never having been used.
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1. On September 19, 1865, tbe United States, owning six locomotives, (this being one,) exposed tbe same for sale in tbe city of Portland at public auction; and tbe claimants purchased tliem. Thereafter tbe claimants, on tbe 24th day of September, 1866, exported this locomotive from tbe United States, the-same never having been used. Three others were subsequently exported under like conditions', and drawback is now claimed on four; one only, however, needs specific treatment in this brief. An internal revenue tax amounting to $1,620 had been previously duly assessed upon the manufacturer of…
1Opinion of the CourtPeck, J.
The claimant in this case is a corporation created by the State of Maine, and having its place of business there.
The petitioner claims a drawback amounting to the sum of $6,480, as having been paid as tax on four locomotives and tenders manufactured by the claimants and sold to the defendants, the said locomotives and tenders having been repurchased from the defendants and exported by the claimants to two' of the provinces of Great Britain, where they were sold to parties there residing.
The claim to recover as drawback the amount of tax which the claimants allege they paid to the United…
2Cited by2 opinions
- McKnight v. United StatesUnited States Court of Claims · 1877
- Daily v. United StatesUnited States Court of Claims · 1871