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SWIFT COMPANY v. UNITED STATES

111 U.S. 22 (1884)

SWIFT COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided March 17th, 1884.

Attorney(s) appearing for the Case

Mr. J.W. Douglass and Mr. Samuel Shellabarger for appellant.

Mr. Solicitor-General for appellee.

MR. JUSTICE MATTHEWS delivered the opinion of the court.

On a former appeal in this case a judgment of the Court of Claims dismissing the claimant's petition on demurrer was reversed. Swift Company v. The United States, 105 U.S. 691.

It was then held that the right construction of the internal revenue acts, act of July 1st, 1862, c. 119, § 102, 12 Stat. 477; act of March 3d, 1863, c. 74, 12 Stat. 714; act...

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