Retzer v. Wood
Supreme Court of the United States
IN ERROR TO THE CIRCUIT COURT OE THE UNITED STATES EOR THE SOUTHERN DISTRICT OE NEW YORK. This suit was commenced in a court of the State of New York, and was removed by the defendant into the Circuit Court of the United States for the Southern District of NewYorkby a writ of certiorari. * The defendant- was a collector of internal revenue, and exacted and collected from the plaintiff at various •times in the years 1866, 1867 and 1868 sums of money amounting in all to…
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IN ERROR TO THE CIRCUIT COURT OE THE UNITED STATES EOR THE SOUTHERN DISTRICT OE NEW YORK. This suit was commenced in a court of the State of New York, and was removed by the defendant into the Circuit Court of the United States for the Southern District of NewYorkby a writ of certiorari. * The defendant- was a collector of internal revenue, and exacted and collected from the plaintiff at various •times in the years 1866, 1867 and 1868 sums of money amounting in all to $61.30, as a tax of 3 per centum on the gross amounts of the plaintiff’s receipts from his business, under the provisions of §…
1Opinion of the Court
IVTr Justice Blatchford
delivered the opinion of the court.
After reciting the facts as stated above, he said:
We are of opinion that the plaintiff was not liable to this tax, because he did not carry on or do, an “ express business,” within the meaning of ¿the statute. Although he carried goods between New York and Brooklyn, and from one place to another in either city, he did so solely on call'- and at special request. He did not run regular trips or over regular routes or ferries. He was no more than a drayman or truckman doing a job when ordered. The fact that he had a place in Brooklyn…
2Cases cited3 opinions
- Norris v. JacksonSupreme Court of the United States · 1870
- Storm v. United StatesSupreme Court of the United States · 1877
- Upton v. McLaughlinSupreme Court of the United States · 1882
3Cited by28 opinions
- Hammond-Knowlton v. United StatesCourt of Appeals for the Second Circuit · 1941
- Wallace v. United StatesCourt of Appeals for the Second Circuit · 1944
- Fort Scott v. HickmanSupreme Court of the United States · 1884
- Emich Motors Corporation and U. S. Acceptance Corporation v. General Motors Corporation and General Motors Acceptance CorporationCourt of Appeals for the Seventh Circuit · 1956
- Commonwealth v. Peoples Express Co.Massachusetts Supreme Judicial Court · 1909
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