[Download] "R. J. Reynolds Tobacco Co. v. Robertson" by Fourth Circuit Circuit Court Of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: R. J. Reynolds Tobacco Co. v. Robertson
- Author : Fourth Circuit Circuit Court Of Appeals
- Release Date : January 06, 1936
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 58 KB
Description
The R. J. Reynolds Tobacco Company, on or about April 5, 1934, withdrew from its bonded warehouse in Winston-Salem, N.C., a quantity of cigarettes for the purpose of export and delivered them to a carrier to be transported to Norfolk, Va. For the purpose of relieving the cigarettes from taxation, an export bond had been executed, conditioned that proof of actual export be shown in accordance with the regulations of the Collector of customs or that the tax be paid. On the way from Winston-Salem to Norfolk the cigarettes were stolen from the carrier and only a small part of the shipment was recovered and exported. The Commissioner of Internal Revenue notified the company that he would proceed to collect the tax on those not recovered; and a plea on the part of the company to have this tax abated was unsuccessful. The company thereupon filed this suit in the court below asking that the Collector of Internal Revenue be enjoined from collecting the tax. A temporary injunction was denied on the ground that plaintiff had an adequate remedy at law in the right to pay the tax and sue for its recovery, whereupon the company paid the tax and filed a supplemental bill alleging the payment and asking a decree against the collector for the amount thereof. The court dismissed the suit andthe company has appealed, contending (1) that there was error in refusing to enjoin the collection of the tax; and (2) that the amended bill should have been entertained as a suit for refund.