Joseph P. Bradley, Dandelet v. Smith — Opinion of the Court
“ The exact truth always lies in the knowledge of the manufacturer. His books show, or ought to show, everything that he has produced, and in an investigation of this kind, if he shows that his returns or stamps fully equal the amount of his production and sale, the burden will then be on the government to show a deficiency. ”
Joseph P. Bradley, Dandelet v. Smith — Opinion of the Court
“ We do not so understand it. The language is: 'The said assessor may, from time to time, or at any time within fifteen months from the time of the passage of this act, or from the time of the delivery of the list to the collector as aforesaid, enter in any monthly or special list the names,' &c. The first limitation, 'within fifteen months from the time of the passage of this act,' evidently relates to past deficiencies; the others to future. ”
