United States Supreme Court Cases & Opinions

U.S. Supreme Court

United States v. Landram, 118 U.S. 81 (1886)

United States v. Landram

Submitted April 5, 1886

Decided April 19, 1886

118 U.S. 81

Syllabus

After the Act of March 1, 1870, amending the laws relating to internal revenue took effect, collectors of internal revenue were entitled to compensation as follows: (1) to salaries graded according to the amount of their annual collections, the minimum salary being $2,000 and the maximum $4,500; (2) in addition to the salary to a commission of one half of one percent on taxes or spirits collected by sales of tax paid stamps, provided the total net compensation should not be more than $4500; (3) to such further allowance as the Secretary of the Treasury might make, provided the limitation of $4,500 as the total net compensation was not exceeded.

The case is stated in the opinion of the Court. The cause was decided in the Court of Claims on the 18th of February, 1886, and at once brought here on appeal and submitted.