United States v. Realty Co.

163 U.S. 427, 16 S. Ct. 1120, 41 L. Ed. 215, 1896 U.S. LEXIS 2279
CourtSupreme Court of the United States
DecidedMay 25, 1896
Docket870, 869
StatusPublished
Cited by190 cases

This text of 163 U.S. 427 (United States v. Realty Co.) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States v. Realty Co., 163 U.S. 427, 16 S. Ct. 1120, 41 L. Ed. 215, 1896 U.S. LEXIS 2279 (1896).

Opinion

¥p. Justice Peckham

delivered the opinion of the court.

These are writs of error to the Circuit Court of the United States for the Eastern District of Louisiana. The actions were brought in that court under the second section of the act approved March 3,1887, c. 359, 24 Stat. 505, commonly known as the Tucker act. Both actions were brought to *428 obtain payment of moneys by reason of the legislation of Congress in regard to sugar bounties. The court below in each case gave judgment for the plaintiffs therein-, and the-Government by writ of error brings the cases here for review.

The legislation out of which the question arises is as follows : By the act approved October 1, 1890, c. 1244, known as the tariff act of 1890,26 Stat. 567, which act is entitled “An act to reduce the revenue and equalize duties on imports, and for other purposes,” Congress legislated upon the subject of the tariff, and in that act paragraphs 231, 232, 233 and 235, “ Schedule E, Sugar,” (on p. 583,) read as follows:

“ 231. That on and after July first, eighteen hundred and ninety-one, and until July first, nineteen hundred and five, there shall be paid, from any moneys in the Treasury not otherwise appropriated, under the provisions of section three thousand six hundred and eighty-nine of the Revised Statutes, to the producer of sugar, testing not less than ninety degrees by the polariscope, from beets, sorghum or sugar cane grown within the United States, or from maple sap produced within the United States, a bounty of two cents per pound; and upon such sugar testing less than ninety degrees by the polariscope, and not less than eighty degrees, a bounty of one and three fourths cents per pound, under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe.

“ 232. The producer of said sugar to be entitled to said bounty shall have first filed prior to July first of each year with the Commissioner of Internal Revenue a notice of the place of production, with a general description of the machinery and methods to be employed by him, with an estimate of the amount of sugar proposed to be produced in the current or next ensuing year, including the number of maple trees to be tapped, and an application for a license to so produce, to be accompanied by a bond in a penalty, and with sureties to be approved by the Commissioner of Internal Revenue, conditioned that he will faithfully observe all rules and regulations that shall be prescribed for such manufacture and production of sugar.

“ 233. The Commissioner of Internal Revenue, upon receiv *429 ing the application and bond hereinbefore provided for, shall issue to the applicant a license to produce sugar from sorghum, beets or sugar cane grown within the United States, or from maple sap produced within the United States at the place and time with the machinery and by the methods described in the application; but said license shall not extend beyond one year from the date thereof.”

“ 235. And for the payment of these bounties the Secretary of the Treasury is authorized to draw warrants on the Treasurer of the United States for such sums as shall be necessary, which sums shall be certified to him by the Commissioner of Internal Revenue, by whom the bounties shall be disbursed, and no bounty shall be allowed or paid to any person licensed as aforesaid in any one year upon any quantity of sugar less than five hundred pounds.”

In 1894 Congress passed another act in relation to the tariff, which act was received by the President on the 15th of August, and became a law on the 28th of August, 1894, without his approval. Such act is entitled “ An act to reduce taxation, to provide revenue for the government, and for other purposes.” c. 349, 28 Stat. 509. Paragraph 162, “ Schedule E, Sugar,” p. 521, reads as follows:

“ Schedule E. — Sugar. 182. That so much of the act entitled‘An act to reduce revenue, equalize duties, and for other purposes,’ approved October first, eighteen hundred and ninety, as provides for and authorizes the issue of licenses to produce sugar, and for the payment of a bounty to the producers of sugar from beets, sorghum or sugar cane grown in the United States, or from maple sap produced within the United States be, and the same is hereby, repealed, and hereafter it shall be unlawful to issue any license to produce sugar or to pay any bounty for the production of sugar of any kind under the said act.”

By another act of Congress, approved March 2,1895, c. 189, 28 Stat. 910, 933, entitled “ An act making appropriations for sundry civil expenses of the government for the fiscal year ending June 30, 1896, and for other purposes,” Congress enacted as follows;

*430 Bounty on sugar: That there shall be paid by the Secretary of the Treasury to those producers and manufacturers of sugar in the United States from maple sap, beets, sorghum or sugar cane grown or produced within the United States who complied with the provisions of the bounty law as contained in Schedule E of the tariff act of October first, eighteen hundred and ninety, a bounty of two cents a pound on all sugars testing not less than ninety degrees by the- polariscope, and one and three fourths cents per pound on all sugars testing less than ninety and not less than eighty degrees by the polariscope, manufactured and produced by them previous to the twenty-eighth day of August, eighteen hundred and ninety-four, and upon which no bounty has previously been paid; ■and for this purpose the sum of two hundred and thirty-eight thousand two hundred and eighty-nine dollars and eight cents is hereby appropriated, or so much thereof as may be necessary.

“ That there shall be paid to those producers who complied with the provisions of the bounty law as contained in Schedule E of the tariff act of October first, eighteen hundred and ninety, by filing the notice of application for license and bond therein required, prior to July first, eighteen hundred and ninety-four, and who would have been entitled to receive a license as provided for in said act, a bounty of eight tenths of a cent per pound on the sugars actually manufactured and produced in the United States testing not less than eighty degrees by the polariscope, from beets, sorghum or sugar cane grown or produced within the United States during that part of the fiscal year ending June thirtieth, eighteen hundred and ninety-five, comprised in the period commencing August twenty-eighth, eighteen hundred and ninety-four, and ending June thirtieth, eighteen hundred and ninety-five, both days inclusive; and for this purpose the sum of five million dollars, or so much thereof as may be necessary, is hereby appropriated ; provided, that no bounty shall be paid to any person engaged in refining sugars which have been imported into the United States, or produced in the United States upon which the bounty herein provided has already been paid or applied for.

*431

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Bluebook (online)
163 U.S. 427, 16 S. Ct. 1120, 41 L. Ed. 215, 1896 U.S. LEXIS 2279, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-realty-co-scotus-1896.