United States v. P. Lorillard Co.
267 U.S. 471 (1925)

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U.S. Supreme Court

United States v. P. Lorillard Co., 267 U.S. 471 (1925)

United States v. P. Lorillard Company

No. 319

Argued March 13, 1925

Decided March 23, 1925

267 U.S. 471

Syllabus

By Rev.Stats. § 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." Held 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." C. 18, Title VII, § 700, 702, 40 Stat. 1057, 1116. P. 267 U. S. 473.

58 Ct.Cls. 541 affirmed.

Appeal from a judgment of the Court of Claims allowing recovery, by way of drawback, of taxes on cigarettes, which were exported.

Page 267 U. S. 472

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