Swift & Co. v. United States
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. This case ivas heard at October Term, 1881, on a demurrer to the petition. The judgment of the Court of Claims sustaining the demurrer was overruled, and the case remanded for a hearing on the merits, 105 U. S. G91. The Court of Claims found that the claimants from 1870 to 1878, were manufacturers of matches, furnished their own dies, and gave bonds for payment of stamps furnished within sixty days after delivery under the statute.
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APPEAL FROM THE COURT OF CLAIMS. This case ivas heard at October Term, 1881, on a demurrer to the petition. The judgment of the Court of Claims sustaining the demurrer was overruled, and the case remanded for a hearing on the merits, 105 U. S. G91. The Court of Claims found that the claimants from 1870 to 1878, were manufacturers of matches, furnished their own dies, and gave bonds for payment of stamps furnished within sixty days after delivery under the statute. Each order Avas for stamps of a stated value. The commissioner from the commencement held that the amount alloAved by statute was…
1Opinion of the CourtJustice Matthews
On a former appeal in this case a judgment of the Court of Claims dismissing the claimant’s petition on demurrer ivas reversed. Swift Company v. The United States, 105 U. S. 691.
It Avas then held that the right construction of the internal revenue acts, act of July 1st, 1862, c. 119, § 102, 12 Stat. 477; act of March 3d, 1863, c. 74, 12 Stat. 714; act of June 30th, 1864, c. 173, 13 Stat. 294, 302; act of July 14, 1870, c. 255, § 4, 16 Stat. 257, required the payment of the commission alloAved to dealers in proprietary articles purchasing stamps made from their OAvn dies and for their own use,…
2Cases cited7 opinions
- United States v. LeeSupreme Court of the United States · 1882
- Carew v. RutherfordMassachusetts Supreme Judicial Court · 1870
- Swift & Co. v. United StatesSupreme Court of the United States · 1882
- Maxwell v. GriswoldSupreme Court of the United States · 1851
- Beckwith v. Guy Frisbie & SonsSupreme Court of Vermont · 1860
2 more not listed; retrieve them via the Exa API.
3Cited by120 opinions
- Ward v. Board of Commr's of Love Cty.Supreme Court of the United States · 1920
- Altvater v. FreemanSupreme Court of the United States · 1943
- Dooley v. United StatesSupreme Court of the United States · 1901
- United States v. Best Foods, Inc.Court of Customs and Patent Appeals · 1960
- Robertson v. Frank Brothers Co.Supreme Court of the United States · 1889
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