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United States Supreme Court

82 U.S. 75

Erskine  v.  Van Arsdale

IN this suit Van Arsdale sued Erskine, a collector of internal revenue, to recover back certain taxes paid by him after March 2d, 1867, on thimble-skeins and pipe-boxes made of iron. Upon the trial-there having been evidence tending to show that thimble-skeins and pipe-boxes are made from castings, or, in other words, undergo a process of manufacture before they become these articles in a completed or finished state-the court instructed the jury that, 'by the act approved March 2d, 1867, thimble-skeins and pipe-boxes made of iron are exempted; these articles are exempt, whether cast or wrought, and that no tax could be legally assessed after the date of that act.'

Passing to another part of the case, the court also instructed the jury, that 'if the collecting officer had notice at the time of payment from the taxed person that the tax was illegal, and that he would take measures to recover it back, the action may be maintained for all the taxes paid.'

The court also instructed the jury, that if they found for the plaintiff they might add interest.

To these instructions exception was taken, and the question whether any of them were erroneous was now before this court by writ of error.

Mr. G. H. Williams, Attorney-General, for the plaintiff in error; Mr. J. W. Carey, contra.

The CHIEF JUSTICE delivered the opinion of the court.

NotesEdit

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).