The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1869-11-24
EunDOrtaut Case.

.ontilcncc and unparalleled prosperity.
Important Case.
WA>uIsGrox. November GA case Of
,auyn interest was before The Supreme Court
Of the United states Today. The tile Of
the ease i Hickman against Belts and
others on error from the United States Dis
'rirl Court, Northern District of Alabama.
Hickman sued defendants for malicious
prosecution and false imprisonment. In
1868. pending the war, Hickman WAS in
dirtcd in court sitting under Confederate
authority for treason against the COnicdc-
rate Government Upon this charge he was
arrested and confined in prison from lanu-
ary In May III that year. and on his trial and
acqulttal was discharged. II" was subjected
~ heavy expense 10y the employment OF
counsel and other causes, and his suit Is to
recover that amount and damages for his
Imprisonment,
~oIa" Of The defendants had acted as grand
jurors in lhc Confederate court, and in that
rhata,irr found the indictment. and other
dut.ndHui> under the same authority, made
The arIr~.. They defended themselves upon
TWO grounds First, that the court was 4
t..il one. because established bv 4 Govern
u,.uj ir focio. Secondly, because the plain
til, l. they alleged, had participated in the
rebellion. The court below ovcrrulcd the
Iir>t ground, and ruled upon the second
that if the Jury found that the plaintiff was
not during the entire rebellion loyal la the
United states he could not recover, and the
1urv found verdict for defendants rs TO
'hy LOYALTY to the United States of the plain
Tiff.
There was conflicting evidence. and there
was evidence from which. il was said in az
-uImrut, the jury might have found that
although the plaintiff was 1t first dl>l"yat
~ the United States. he in good faith re-
turned - h~ LOYALTY and continued 50 until
the close Of the rebellion,'and that this was
his condition when he was Indicted and
arrested. The case was argued by Hon.
Rev. Johnson for the plaintiff III error, and
submitted on brief. Richard W. Walker and
tirorgc 4. Gordon, OF Alabama, counsel for
defendants.
Ii win hr seen that both questions are of
great public interest. The first involves the
right of secession and the legality OF the
Governments established under it, and the
other whether Il party originally con-
3rru"d in rebellion could not resume
his loyalty and have the protection of the
Constitution and laws of the United States.
INTERNAL HEvENUE DECsIOH.-UHice Of
thc Lnternai E.cc3uc, Washington, Noye!n-
Der 10, lSG9.-Sir \ our letter Of the llth
instant has been received, and its contents
carefully noted.
In reply. ! have TO say that under the act
"f March 81, 1868, this Office holds that every
person, firm. Incorporation. manufacturing
goods, wares, or merchandise. OF engaged
in such manufacture, or preparation or
putting up Of goods in packages with their
own nam" or Trademark, any articles, &c..
where such goods, wares, merchandise. or
articles. are not otherwise specifically taxed.
are liable TO tax Of two dollars per thou
sand Oh their annual sales in excess OF
5000; that where amy person, firm, or
corporation, is actually engaged in the manu-
larturc of such goods, &C., their returns Of
sales arc 10 be made. and the tax paid, in
the district where such goods are naluiac-
turcd. II any person, firm. or corporation.
], required 10 pay this fax on account OF
hcin~ engaged in the manufacture OF pre-
,urtiun. &C., OF such goois, the goods
being really manufactured by others on
commission or otherwise, then the tax Is To
b" pad in the district where such person,
Iirm. or corporation, have their prlnclpa
office OF place Of business.
Where any person, firm, or corporation,
remove their goods before sale from the
place Of manufacture TO Il store or ware
house where their goods are sold, or from
which they are delivered, such person is
held liable III addition to the tax on sales rs
manufacturers. payable In the district where
The goods are made, to Il tax As dealers with
respect 10 their sales. But when such man
Wacturer and dealer makes no removal OF
n" goods until after they are sold, but de-
lNcrs the goods directly from the factory or
place OF manufacture to the purchaser, he
l. not held 10 II tax OF his sales Is dealer
with respect to the sale of goods delivered
directly from the factory to the purchaser.
ANY ruling or decision which may have
been given heretofore inconsistent with this
railing hereby revoked
Very respectfully, j. W. DOUGLASS,
Acting Commissioner.