Chicago Distilling Co. v. Stone

Citations

• 140 U.S. 647
• 11 S. Ct. 862
• 35 L. Ed. 532
• 1891 U.S. LEXIS 2491

Syllabus

<p>The provision in Rev. Stat. § 3309, that if tiie 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,” etc., refers to the real average spirit-producing capacity of the distillery, and not to a fictitious capacity for any particular day or days.</p>