Case Name: UNITED STATES v. BUTLER et al.
Court: United States Circuit Court for the Northern District of New York
Jurisdiction: United States
Decision Date: 1873
Citations: 25 F. Cas. 227
Docket Number: 
Parties: UNITED STATES v. BUTLER et al.
Judges: 
Reporter: Federal Cases
Volume: 25
Pages: 227–227

Head Matter:
Case No. 14,702.
UNITED STATES v. BUTLER et al.
[18 Int. Rev. Rec. 164.]
Circuit Court, N. D. New York.
1873.
Internad Revenue—Assessor’s List—Tax Due —Prima Facie Case.

Opinion:
The assessor's original list, transmitted to the collector, is prima frcie evidence of amount of tax due. The government need not, in the first instance, go into particulars of assessment, or show that it was properly made. That this was the case is inferred from assessment itself, until the contrary is shown by party objecting to it.