American Brewing Co. v. United States

The claimant on the 17th day of November, 1897, filed a petition alleging its cause of action in substance as follows:

“ The claimant is and for more than one year last past has been a corporation organized under the laws of the State of Missouri and engaged in the business of brewing fermented liquors at the city of St. Louis, in the said State of Missouri, being within the first collection district of internal revenue of the United States in and for said State.

“On the 22d day of July, in the year 1897, the claimant requested and demanded of the collector of internal revenue within and for…