Jones, Ex'x, Etc. v. Van Benthuysen

Mr. Ohiee Justice Waite

delivered the opinion of the court. This was a suit brought by Yan Benthuysen, the defendant in error, a commission merchant engaged in the sale of manufactured tobacco, to recover back from Stockdále, a collector of internal revenue, certain taxes paid under protest, on the amount of sales of tobacco in a bonded warehouse. The sole controversy is about the liability of the merchant to pay taxes upon the amount of revenue stamps affixed to the tobacco at the time of its' removal from the warehouse. The case was' here at the October Term, 1880, and is reported in 103 U.…