United States v. Butler

25 F. Cas. 227, 18 Int. Rev. Rec. 164

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.