UNITED STATES SUPREME COURT DECISIONS ON-LINE

CHICAGO DISTILLING CO. V. STONE, 140 U. S. 647 (1891)

140 U. S. 647

U.S. Supreme Court

Chicago Distilling Co. v. Stone, 140 U.S. 647 (1891)

Chicago Distilling Company v. Stone

No. 130

Argued and submitted January 6, 1891

Decided May 25, 1891

140 U.S. 647

ERROR TO THE CIRCUIT COURT OF THE UNITED

STATES FOR THE NORTHERN DISTRICT OF ILLINOIS

Syllabus

The provision in Rev.Stat. § 3309 that if the Commissioner of Internal Revenue, on making a monthly examination of a distiller's return,

"finds that the distiller has used any grain or molasses in excess of the capacity of his distillery as estimated according to law, he shall make an assessment against the distiller,"


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