New-York daily tribune., 1865-08-12
IMPORTANT REVENUE DECISION.
Who Arc Liable n. IIanufnctnrers &c Pny
the Tax.
JEITED STATES DISTRICT CovRT-Bsi
bLITs
The United States ss' Stevens, c, sL

This was an action for TIE recovery of some
enc 90 taxes upon certain kpspsacka in plrt manuc
tufc By the defendants Tie defendants resisted TIE
payment on The ground that they not manu'nctuF
en- bu. OILY employed by the manufacturers TO add 10
the knarsaoks buckles and tags. II shown on be-
half OF The Government that more than cnchaf oi The
value Of tie goods consisted OF these additions The
iol1a il. is Jalc, Beit5's decision:
BEr7s J-Ths ease submitted May a. 1868, 20 The
iuisncl of tie u b. the council ioi toe uurif',e..
deendlni. written srrumen's wh the res I'ion no'
b. acca,d before JAY 20 neat aa not ADVISED oil tue
recon l.. The rrs.G4ct.on. ,.-
The action Wa asssnmngt Tor the recovery Of e' on
take. 10 tie amount Of o. The declaration chala 'hni
the de.ndlt-, copa IN tie 10 oi March, i were
indebted 20 tie pHti at fo1k In NAT sun eceoi 20
tie provision. o 75ih section Of TIE Act 4 tonTs+ APP
proved July }. iel er'd AD Act to rfgyiar Internal ~
Support the GOyoInmen AID to Psy interest," On '"o
puhhc do1t" a.,
The dsc-.ticn alleges. the Indictment accrued for Tie
duties knarsscis nanns'.1rfd ana sod and ~.
conmptiou aud for delivery 90 oh"ihnn aseni- oi ine s
ucters within ihe United seie' " &
tween scu,emb~r 1867 and January 81 i'o' lncu'e ni'
being Indebted undertook aud ponhed TO Iiy tAe same
p., Of the general ir.ue n,erposed with notice sn
nexed TO .l the cendals- would give IA evidence
and in tie s'orsd kapsacks were nanuiscist and
.old nj by the defendants but by Henry r. NcC0nh
nnd.r contracts into b. hims witn the Government
Mother t . rrvles thereto. I,i the materials used
m rs sad kuap,scss. ereept bucsrs and b.i trimming
worinlcn were employed by McConb -imyy ,oslap snd
AnisA Ie kn.l.As -rf tt same Dag d. q" .c.,I =, VIC
II
and wed COM eustln rom sai ncComb for lch work
and dor Tho seton brought 10 al before tnr United
Soisa District Count aud jury IL tAc 0ily oi newt be
There Wa NJ difference between TIE Government, End the
defendants u the facts OF the ease They c'cprid also
iuy with ths peadrss fled by the parties and stated above
After the gwen and the counsel ioT The United
States ard tie defendants lad pfeeuea u the tont trr
view. Of the purpo and legal sgcts thereof and the Court
suggested g. h- counsel ~ lpe-on thai the cr'nians
of the Act referred md declared
upon sud especially not included Ia that portion the
Ac Teh.4rsed sd counted upon In tr,dceafauo h'd IA
th- .ut charging the Indictment of &c 00o 20 be- duties e
gsy co-ctsb- o TIE deicndsns ana tie liability Of The
Litter pay the IN this action; and a. th ioru Of ro-
c"inie does not appear 20 nave s,h 'hcol'H - i ~,
dcred judicial c0niuction OF Tie aw o h's eae the out
sha alyis the jury TO ind urou The evidence i N defend
rni. were not liable the bcart for the amount II duties
csiAed Ia TIE sl and that they render vert n tue cause
the defendants; bat with leave TO The Plaintiffs 20 move
upon to be- made b. them TO set aldo such verdict sd
have judgment ut The dscalon Of the Csutt entered IA
avor Tor the smouut OF duties claimed IN The action
Such verdict rendered accordingly.
The motion 10 sct aide that verdict has been argued
writing by counsel the defendants and by the Assist'
ant District Attorney ior tho fiaintn..
Ths son n'iiieied and pending before the Cont In ih'
instance oIcusyy 10 tie collection under the laws
Of Cong Of dulles and take. upon afto'es OF "'mer
internal NJ lDlltcufes eompofed Of military equ pInens and
klsP,lels sPpovcl Jpy l. l191lz Statute :. hals
equally en..tlcd to that denomination whether mann
single bog being connected with aidonil append
aye the onion oi tbe Two eSnpo.ns isser
when either way cousiructed, manufactured Grsle,
the complete knapsack embraced in the ern"naon gwen
%
Two clgsrs OF citzens subjects Of the Government
liable under the statutes In question, bnd pay
thereto. Tho FIR, nsy be- said 10 be The
producer re becauc being an article OF general and
tsnsi.e me andise and traffic the In numb md
value oi the commodities viii probably be concentrated In
most instances the hands Of capitalists general dealers
sul piled ind siduaiy by them cis sud
nfacturers 1ley acquire hold and vcnd the articles and
pay upon them eabe property and effects
Ia the carcy Of IrpdHcers equally n obtained IN market
mechanics Themselves The second general class viii be
actual the
bio There also IL viii douoe-. be found that practically
proportion Of the artisans personally made liabs
nay duties directly upon tho fabrics that the actual
makes known from contributors OF materials hnis,
labr other Ids 10 the general production Where case.
do e1s Va which manufactured property is owned aud
held aud both soli, removed for consumption
OF for delivery to others than agents OF the nan
ufactJra, &c, nc. upon whatever terms OF coiui-
tons tlcr mansoinros may have been created and to
daced ~ between q mutual pIoIretOrs thereof "iu nc
competent 10 the Government 10 del wih common rope
produced and held under t law In question, with an inc
legal ghts and remedies that might be- exercised By indVuu
against persons standing in like relations ~ respe.
zach other and reciprocal hts and responsibilities spss
thcrofrom. Upon that principle the United stes III ,ns &c
bic products winch subject by law to III" pay m'nl OF
1900 oi duties claim by implication con
tract snd premium by the defendants that sum 70 vac
plaintiff This suit Is brought and its procoedines nc i
that supposed engagement and hnpilty , M u"
ndants sued copartners, cisiIled by ,nr l. G
bo aged In the business of manufacturing ~
prove them to hsyo been employed therein Dy II. .
under wit him 20 asss and aio in 'na. Is
The defendants made sDgAgeMep WIZ tHo lsSN'' w.