Dunlap v. United States
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. Dunlap was, and had been for’ many years, “ engaged in the manufacture of a product of the arts known and described as ‘ stiff hats,’ ” in Brooklyn, New York. Between August 28, 1894, and April 24, 1895, he used 7060.95. proof gallons of dom'estic alcohol to dissolve the shellac required to stiffen hats made at his factory.
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APPEAL FROM THE COURT OF CLAIMS. Dunlap was, and had been for’ many years, “ engaged in the manufacture of a product of the arts known and described as ‘ stiff hats,’ ” in Brooklyn, New York. Between August 28, 1894, and April 24, 1895, he used 7060.95. proof gallons of dom'estic alcohol to dissolve the shellac required to stiffen hats made at his factory. An internal revenue tax of ninety oents per proof gallon had been paid upon 2604.17 gallons before August 28, 1894, making $2344.40, and a tax of one dollar and ten cents per proof gallon [md been paid upon the remaining 4456.78 gallons…
1Opinion of the Court
Mb. Chief Justice Fullee,
after stating the ease, delivered' the opinion of the court.
Section 61 of the act of August 28, 189.4, reads as follows:
“Any manufacturer finding it necessary to use alcohol in the arts, or in any medicinal or other like compound, may use the same under regulations to be prescribed by the Secretary of the Treasury, and on satisfying the collector of internal revenue for the district wherein he resides or carries on business that he has complied with such regulations arid has used such alcohol therein, and exhibiting and delivering up the stamps which show that a tax…
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- Campbell v. United StatesSupreme Court of the United States · 1883
- United States v. VerdierSupreme Court of the United States · 1896
- United States v. McLeanSupreme Court of the United States · 1878
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- Five Per Cent. Discount CasesSupreme Court of the United States · 1917
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