United States v. Wilcox
Supreme Court of the United States
Appeal from the Court of Claims. This was an action by Wilcox to recover from the United States certain commissions which he claimed were due to him. as a collector of internal,revenue upon taxes collected by him for articles removed in bond from his district to another.
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Appeal from the Court of Claims. This was an action by Wilcox to recover from the United States certain commissions which he claimed were due to him. as a collector of internal,revenue upon taxes collected by him for articles removed in bond from his district to another. The Court of Claims found the following facts: — 1.- Under the provisions of the act of July 20, 1868, c. 186, sect. 73, 15 Stat. 157, the Commissioner of Internal Revenue designated and established at different ports of entry bonded warehouses for- the storage of manufactured tobacco and snuff in bond intended for…
1Opinion of the CourtJustice Strong
We agree with the Court of Claims in the opinion that the act of Congress of July 20,1868, c. 186, §§ 73, 74, was not intended to change the rule prescribed by the act of July 13, 1866, c. 184, § 24, 14 Stat. 153; as .amended by the act of March 2, ‘ 1867, id. 473, for the allowance of commissions to collectors of internal revenue upon taxes collected by them for articles removed, from one district to a. bonded warehouse in another district. The purposes of the act were distinct.
The act of June 30, 1864, as amended by the ninth section of the act of July 13, 1866, enacted that manufactured…
2Cited by12 opinions
- Hammond v. StrausCourt of Appeals of Maryland · 1880
- McGinnis v. SavageWest Virginia Supreme Court · 1887
- Real Estate Savings Bank v. United StatesUnited States Court of Claims · 1880
- Fisher v. United StatesUnited States Court of Claims · 1879
- Mather v. ParkhurstIllinois Supreme Court · 1922
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