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R. J. REYNOLDS TOBACCO CO. v. ROBERTSON

14 F.Supp. 463 (1935)

R. J. REYNOLDS TOBACCO CO. OF WINSTON SALEM, N. C., v. ROBERTSON, Collector of Internal Revenue.

District Court, M. D. North Carolina.

May 2, 1935.

Attorney(s) appearing for the Case

Alexander H. Sands, of Richmond, Va., for plaintiff.

Carlisle W. Higgins, U. S. Atty., of Greensboro, N. C., for defendant.

HAYES, District Judge.

The R. J. Reynolds Tobacco Company brings this suit in equity to enjoin C. H. Robertson, Collector of Internal Revenue for the District of North Carolina, from assessing and collecting an internal revenue tax on cigarettes for domestic consumption upon a quantity of cigarettes which the complainant had shipped to foreign purchasers; the cigarettes having been crated, labeled, and consigned to the purchasers at foreign ports. The complainant...

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