United States v. Butler
25 F. Cas. 227, 18 Int. Rev. Rec. 164
This text of 25 F. Cas. 227 (United States v. Butler) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Northern New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
United States v. Butler, 25 F. Cas. 227, 18 Int. Rev. Rec. 164 (circtndny 1873).
Opinion
The assessor’s original list, transmitted to the collector, is prima frcie evidence of amount of tax due. The government need not, in the first instance, go into particulars of assessment, or show that it was properly made. That this was the case is inferred from assessment itself, until the contrary is shown by party objecting to it.
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Bluebook (online)
25 F. Cas. 227, 18 Int. Rev. Rec. 164, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-butler-circtndny-1873.