Sausser v. United States
United States Court of Claims
The facts of this case are as follows: The fifteenth section of the Act March 2, 1867, (14 Stat. L., p. 481,) says: “ Whenever the Secretary of the Treasury shall adopt and prescribe for use any meter or meters, it shall be the duty of every owner, agent, or superintendent of a distillery to make application to the collector of his district for such meter or meters to be used in his distillery, and the same shall be furnished and attached to the distillery at the expense of…
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The facts of this case are as follows: The fifteenth section of the Act March 2, 1867, (14 Stat. L., p. 481,) says: “ Whenever the Secretary of the Treasury shall adopt and prescribe for use any meter or meters, it shall be the duty of every owner, agent, or superintendent of a distillery to make application to the collector of his district for such meter or meters to be used in his distillery, and the same shall be furnished and attached to the distillery at the expense of the distiller, whose duty it shall be to furnish all the pipes, materials, labor, and facilities necessary to complete…
1Opinion of the CourtNott, J.
The material facts of this case are not disputed, and the only question of law is whether a distiller, who has made a deposit with a collector of internal revenue to procure a meter, pursuant to the express requirements of the Treasury “ regulations for supplying distilleries with meters,” can recover back money when the Government fails to furnish him with the meter. We are of the opinion that the regulations were authorized by the Act 2d March, 1867, (14 Stat. L;, § 15, p. 481,) and that money deposited with the collector in pursuance of those regulations was money advanced to the…
2Cited by3 opinions
- Finch v. United StatesUnited States Court of Claims · 1876
- Cartas v. United StatesUnited States Court of Claims · 1913
- Ingram v. United StatesUnited States Court of Claims · 1897