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United States v. P. Lorillard Co., 267 U.S. 471 (1925)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. P. Lorillard Co., 267 U.S. 471 (1925)
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United States v. P. Lorillard Company No. 319 Argued March 13, 1925 Decided March 23, 1925 267 U.S. 471
APPEAL FROM THE COURT OF CLAIMS
Syllabus
By Rev.Stats. § 3386, as amended, a drawback on tobacco, etc., subsequently exported, on which the tax has been paid by affixing stamps before removal from the factory, is allowed "equal in amount to the value of the stamps found to have been so affixed." Held applicable to an additional tax on cigarettes imposed by the Act of February 24, 1919, payment of which would have been treated in practice as evidenced by the stamps already on the goods, if they had not been removed, but which, in view of their removal, took the form of a "floor tax." C. 18, Title VII, § 700, 702, 40 Stat. 1057, 1116. P. 473.
58 Ct.Cls. 541 affirmed.
Appeal from a judgment of the Court of Claims allowing recovery, by way of drawback, of taxes on cigarettes, which were exported.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. P. Lorillard Co., 267 U.S. 471 (1925) in 267 U.S. 471 267 U.S. 472. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=6BADM2RCXXCP7WY.
MLA: U.S. Supreme Court. "Syllabus." United States v. P. Lorillard Co., 267 U.S. 471 (1925), in 267 U.S. 471, page 267 U.S. 472. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=6BADM2RCXXCP7WY.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. P. Lorillard Co., 267 U.S. 471 (1925). cited in 1925, 267 U.S. 471, pp.267 U.S. 472. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=6BADM2RCXXCP7WY.
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