David Josiah Brewer,
Emanuel Felsenheld 288 v. United States…
“ Whatever courts may rule as to the constitutional limits of the power of Congress the great majority of people here an elsewhere will believe in and rely upon the truthfulness of a certificate made by the government, and will be shocked to be told that it means nothing to them, but only money to the government. ”
David Josiah Brewer,
Emanuel Felsenheld 288 v. United States…
“ If the manufacturer is willing to pay a full tobacco tax on this package, half tobacco and half sawdust, must the government take the money, affix its stamp, and thus in effect certify that the contents are that which it has imposed a tax upon? Manufactured goods are not necessarily sold in this country, but may be shipped to other countries and sold there, and can it be that the stamp of this government is absolutely worthless as an assurance that that which is within the package is the article which the government purports to have taxed? ”
David Josiah Brewer,
Emanuel Felsenheld 288 v. United States…
“ It seems to us that, in the rules and regulations for the manufacture and handling of goods which are subjected to an internal revenue tax, Congress may prescribe any rule or regulation which is not in itself unreasonable; that it is a perfectly reasonable requirement that every package of such goods should contain nothing but the article which is taxed ”
