Taylor v. Treat
U.S. Circuit Court for the District of Southern New York
At Law. Action for the repayment of internal revenue taxes illegally imposed. These proceedings were brought.by William A. Taylor and Irving K. Taylor, as copartners doing business under the name of W. A. Taylor & Co., against Charles H. Treat, fdrmerly a collector of internal revenue in the city of New York. The case was tried before the court without a jury.
1Opinion of the Court
HOUGH, District Judge.
The war revenue act of 1898 (Act June 13, 1898, cl 448, 30 Stat. 463 [U. S. Comp. St. 1901, p. 1654]), provides for payment, by cancellation of internal revenue stamps, of a certain tax on “sparkling or other wines.” Plaintiffs are importers of and dealers in Italian vermuth, and allege that, while the act above referred to was in force, the defendant, one of the collectors of internal revenue in New York City, compelled them to pay for and affix to bottles of *657vermuth imported by their firm stamps to the value of $7,603.20, for which amount they bring this suit, alleging…
2Cases cited6 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- Seeberger v. CastroSupreme Court of the United States · 1894
- Hiller v. United StatesCourt of Appeals for the Second Circuit · 1901
- Fisk v. SeebergerDistrict Court, N.D. Illinois · 1889
- Hills Bros. v. United StatesCourt of Appeals for the Second Circuit · 1900
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3Cited by4 opinions
- Austin v. United StatesCourt of Customs and Patent Appeals · 1913
- Bercut-Vandervoort & Co. v. United StatesUnited States Customs Court · 1962
- Sterling Cider Co. v. HassettCourt of Appeals for the First Circuit · 1943
- United States v. WileCourt of Appeals for the Second Circuit · 1910