Case ID: us-ct-cl_61/html/1025-02.html
Source: Caselaw Access Project
Author: {"author": "Mr. Justice Holmes", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

THE UNITED STATES v. P. LORILLARD CO.
    [58 C. Cls. 541; 267 U. S. 471]
    Judgment was rendered against the United States in the court below. On appeal the judgment was affirmed, the Supreme Court deciding:
    JBy Rev. Stats, section 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.” Helé 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.”
    March 23, 1925.
   Mr. Justice Holmes

delivered the opinion of the Supreme Court