Weitzel v. Rabe
Supreme Court of the United States
Error to the Circuit Court of the United States for the Southern District of Ohio. This was an action brought by Eabe against Weitzel, collector of internal revenue for the first collection district of Ohio.
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Error to the Circuit Court of the United States for the Southern District of Ohio. This was an action brought by Eabe against Weitzel, collector of internal revenue for the first collection district of Ohio. He alleges that on the sixteenth day of August, 1876, the Commissioner of Internal Eevenue illegally and wrongfully assessed against him as distiller, engaged in thfe business of distilling in that district, an internal revenue tax of $754.63, as upon the product in spirits of an alleged excess of material used for the production of spirits over and above the producing capacity of his…
1Opinion of the CourtChief Justice Waite
We think the court below was right in holding that .the producing capacity of the distillery was not in law reduced so ae to make the distiller liable for material used in excess of the reduced capacity, until May 4. The original capacity, as estimated according to law, was 416.90 bushels of grain each twenty-four hours, but the spirits could not be properly developed and separated until the expiration of forty-eight hours from the time the grain'was put into the mash,— that being the fermenting period allowed. According to the rulings of the Commissioner of Internal Revenue, grain has been…
2Cited by2 opinions
- Caldwell v. WeitzelU.S. Circuit Court for the District of Southern Ohio · 1877
- United States v. BallCourt of Appeals for the Fourth Circuit · 1908