¶1held, following the decision of the supreme court in the case of Stevenson v Beggs [17 Wall. (84 U. S.) 182], that the distiller was liable for the amount of spirits which the survey under the 10th section of the act of July 20, 186S T15 Stat. 129]. ascertained him to be able to produce from the material used, irrespective of the *378amount which he may have-in fact, produced; nor could he be permitted to show a loss of material occurring subsequently to the beginning of the process by mashing for the production of spirits; that his only remedy was an appeal to the commissioner of internal revenue, who was vested by law with the authority to allow any equitable -claims for abatement; that under the policy of the revenue laws no such power was possessed by the courts.
24 F. Cas. 377
Turner v. Williams
U.S. District Court
Decided July 1, 1873
U.S. District Court · decided 1873-07-01
This was an action brought [by Silas W. Turner] to recover money paid to Robert Williams, Jr., as collector of the Third district of Ohio, upon a second assessment made against plaintiff as a distiller.
Decided 1873-07-01