United States v. Chamberlin
Supreme Court of the United States
CERTIORARI TO £HE CIRCUIT COURT OP APPEALS POR THE EIGHTH CIRCUIT. This case comes here on certiorari. The action was brought by the United States, in tKe District Court of the United States for the District of Colorado, against the executors of the estate of .Winfield Scott Stratton, deceased, to recover the amount of stamp taxes claimed to be payable under the War Revenue Act of June 13, 1898. The plaintiff alleged that in May, 1899, Stratton had conveyed to a corporation…
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CERTIORARI TO £HE CIRCUIT COURT OP APPEALS POR THE EIGHTH CIRCUIT. This case comes here on certiorari. The action was brought by the United States, in tKe District Court of the United States for the District of Colorado, against the executors of the estate of .Winfield Scott Stratton, deceased, to recover the amount of stamp taxes claimed to be payable under the War Revenue Act of June 13, 1898. The plaintiff alleged that in May, 1899, Stratton had conveyed to a corporation known as Stratton’s Independence, Limited, certain lands in the State of Colorado by deed reciting a consideration of…
1Opinion of the CourtJustice Hughes
The question presented is whether an action lies by the United States to recover the amount of a stamp tax payable under the War Revenue Act of 1898 upon the execution of a conveyance.
If the statute creates an obligation to pay the tax,, and does not provide an exclusive remedy, the action must be regarded as well brought.
At common law, customs duties were recpverable by the Crown by an information in debt or an exchequer information in the nature of a bill in equity for discovery and account. These informations rested upon the general principle “that in the given case the common law or the…
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