THE COLLECTOR v. BEGGS


84 U.S. 182 (1872)

17 Wall. 182

THE COLLECTOR v. BEGGS.

Supreme Court of United States.


Attorney(s) appearing for the Case

Mr. C.H. Hill, Assistant Attorney-General, for the collector, plaintiff in error:

Messrs. J.D. Cox and H.L. Burnett, contra:


Mr. Justice STRONG delivered the opinion of the court.

The twentieth section of the act of Congress in question prescribed a mode for the ascertainment of the quantity of spirits for which a distiller was required to account in his monthly returns to the assessor. By a previous section the distiller was required to make a return, but the twentieth

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