United States Supreme Court Cases & Opinions

U.S. Supreme Court

Burgess v. Salmon, 97 U.S. 381 (1878)

Burgess v. Salmon

97 U.S. 381

Syllabus

In the forenoon of March 3, 1875, A. stamped, sold, and removed for consumption or use from the place of manufacture certain tobacco which, under sec. 3368 of the Revised Statutes, was subject to a tax of twenty cents per pound. On the afternoon of that day, the President approved the Act of March 3, 1875, 18 Stat. 339, increasing the tax to twenty-four cents per pound, but providing that such increase should "not apply to tobacco on which the tax under existing laws shall have been paid when this act takes effect." Held that the increase of tax under that act did not apply to the tobacco so stamped, sold, and removed.

The facts are stated in the opinion of the Court.