Schriefer v. Wood
U.S. Circuit Court for the District of Southern New York
This was an action [by Richard B. Schriefer and others] against the defendant [Alfred M. Wood], as a collector of internal revenue, to recover back taxes paid to him, under protest, on an article called animal charcoal or bone black, and on an article called bone dust. The bone black was produced by the plaintiffs by the process of burning bone, or exposing it to the action of fire, in the same manner that wood is exposed to the action of fire to produce vegetable charcoal.
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This was an action [by Richard B. Schriefer and others] against the defendant [Alfred M. Wood], as a collector of internal revenue, to recover back taxes paid to him, under protest, on an article called animal charcoal or bone black, and on an article called bone dust. The bone black was produced by the plaintiffs by the process of burning bone, or exposing it to the action of fire, in the same manner that wood is exposed to the action of fire to produce vegetable charcoal. The bone dust was produced by the process of pulverizing or grinding bones or pieces of bone, whereby they were reduced…
1Opinion of the Court
HALL, District Judge.
It is insisted by the defendant, that animal charcoal and bone dust are manufactures of bone, and, as such, are chargeable with taxes. The plaintiffs insist that they are not manufactures of bone; and that, if animal charcoal is a manufacture of bone, it is. nevertheless, exempt from taxation, because charcoal is specially exempted from Taxation, by the internal revenue act [12 Stat. 713].
In regard to the first question, it is argued, in behalf of the plaintiffs, that there is an obvious distinction between a mere natural process and a manufacture: that the latter…
2Cases cited1 opinion
- Tinkham v. . TapscottNew York Court of Appeals · 1858
3Cited by8 opinions
- County Commissioners of Carroll County v. B. F. Shriver Co.Court of Appeals of Maryland · 1924
- Attorney General ex rel. Miner v. LormanMichigan Supreme Court · 1886
- Columbia Ironworks v. National Lead Co.Court of Appeals for the Sixth Circuit · 1904
- Erhardt v. HahnCourt of Appeals for the Second Circuit · 1893
- State v. Hennessy Co.Montana Supreme Court · 1924
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