Simpson v. Treat

Citations

• 126 F. 1003
• 1904 U.S. App. LEXIS 4591

Syllabus

<p>1. Internal Revenue — Stamp Taxes — Copies of Foreign Charter Parties.</p> <p>Under the provision of the war revenue act of 1898 (30 Stat. 448 [U. S. Comp. St. 1901, p. 2286]) imposing a stamp tax on charter parties and other papers relating to the charter of a vessel, where charter parties were executed in a foreign country and left there, but copies were made and brought into the United States to be used in their place for the benefit of one or both of the parties, such copies are subject to the tax.</p> <p>2. Same — Suit to Recover — Sufficiency of Complaint.</p> <p>In a complaint against a collector of Internal revenue to recover the amount of taxes exacted by him from plaintiffs, who were shipping agents, as due, under the war revenue act, on copies of charter parties In their possession, and alleged by them to have been obtained for the information of themselves and their customers, an allegation that “plaintiffs’ said firm were strangers to said charter parties and the matter to which the same related” is not sufficient to show that plaintiffs were not agents or representatives of one or the other of the parties to such instruments, and properly chargeable with the tax.</p>