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JONES v. VAN BENTHUYSEN

115 U.S. 464 (1885)

JONES, Executrix, v. VAN BENTHUYSEN.

Supreme Court of United States.

Decided November 23, 1885.

Attorney(s) appearing for the Case

Mr. Solicitor-General for plaintiff in error.

Mr. J.D. Rouse and Mr. William Grant for defendant in error.

MR. CHIEF JUSTICE WAITE delivered the opinion of the court.

This was a suit brought by Van Benthuysen, the defendant in error, a commission merchant engaged in the sale of manufactured tobacco, to recover back from Stockdale, a collector of internal revenue, certain taxes paid under protest on the amount of sales of tobacco in a bonded warehouse. The sole controversy is about the liability of the merchant to pay taxes upon the amount of revenue stamps affixed to the...

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