United States Supreme Court Cases & Opinions

U.S. Supreme Court

Pace v. Burgess, 92 U.S. 372 (1875)

Pace v. Burgess

92 U.S. 372

Syllabus

1. The Acts of Congress of July 20, 1868, 15 Stat. 157, and June 8, 1872, 17 id. 254, so far as they relate to snuff and tobacco intended for exportation, do not impose a tax or duty on exports within the meaning of that clause of the Constitution which declares that "no tax or duty shall be laid on articles exported from any state."

2. The stamp thereby required was a means devised for the prevention of fraud by separating and identifying the tobacco intended for exportation, thus relieving it from the taxation to which other tobacco was subjected.

3. The proper fees accruing in the due administration of the laws and regulations necessary for the protection of the government against imposition and frauds likely to be committed under the pretext of exportation, are in no sense a duty on exports. They are simply the compensation given for services properly rendered.

The question raised in this case was whether the charge for the stamps required to be placed on packages of manufactured tobacco intended for exportation was a tax or duty on exports within the meaning of the constitutional prohibition.

Page 92 U. S. 373