Stoll v. Pepper
Supreme Court of the United States
Error to the Circuit Court of the United States for the District of Kentucky; The court below found the following facts: — Robert P. Pepper, was a distiller within the seventh district in the State of Kentucky, and the surveyed capacity of his distillery.was 151 j^¡- bushels per day.
Read the full summary
Error to the Circuit Court of the United States for the District of Kentucky; The court below found the following facts: — Robert P. Pepper, was a distiller within the seventh district in the State of Kentucky, and the surveyed capacity of his distillery.was 151 j^¡- bushels per day. During the months of May, June, July, and August, 1873, he produced spirits in excess of the surveyed capacity to the number of 2,261^ gallons, on which a tax was payable amounting in the aggregate to the sum of $1,582.86. The surveyed capacity of the said distillery was duly reported to the Commissioner of…
1Opinion of the CourtChief Justice Waite
The question in this case is, whether, if a distiller uses material for distillation in excess of the estimated capacity of his distillery, according to the survey made and returned under the provisions of the law regulating that subject, and in the regular course of Ms business pays the taxes upon his entire production, he can be again assessed at the rate of seventy cents on every gallon of spirits which the excess of material used should have produced, according to the rules of estimation prescribed by the internal-revenue law. There is no pretence of bad faith. No evasion of the law was…
2Cited by2 opinions
- Bryant v. Shute's Exor.Court of Appeals of Kentucky · 1912
- Runkle v. Citizens' Ins.United States Circuit Court · 1881