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Boylan v. United States U.S. 58 (1870)

handle is hein.slavery/ussccases0378 and id is 1 raw text is: BOYLAN V. UNITED STATES. Statement of the case. The court made the rule absolute, and rendered judgment against the surety for the whole amount of th-e claim of the plaintiff. There is no finding of the facts in this case, and no reason for taking it out of the general rule on the subject, which, under like circumstances, as is well settled, is to AFFIRM Tu1E JUDGMENT. BOYLAN V. UNITED STATES. 1. Under the 96th section of the Excise Act of June 30th, 1864, exempting from a tax laid on sundry articles oP dress by section 95, clothes manu- facturod of materials on which a duty had been paid, unless ,the in- oroased value exceedsfiveper cent. ad valorem, such increased value 1 is to be ascertained by a comparison between the market value of the materials at the time the tax on them was paid, with the market value of the manufactured goods at the time of the assessment of the tax upon them. 2. When the sale and delivery is to the government which imposes and col- lects the tax, the market value of the goods may be well enough deter- mined by the price which the government agrees to pay, and the con- tractor agrees to receive. ERROR to the Circuit Court of New York, the case being this: By the 95th section of the act of June 30th, 1864, a tax of five per cent. was imposed on ready-made clothing, and sundry other articles of dress.* But the 96th section of the same act exempted from the tax goods manufactured of ma- terials on which duties had ,been paid, unless the increased value of such goods exceededfive per cent. ad valorern.t These provisions of the statute being in force, Boylan, a manufacturer of clothing, on the 10th of May, 1864, entered into a contract with the United States to manufacture and deliver to it at times specified, a certain amount of army clothing, for which he was to receive a price fixed. He did *13 Star. at Large, 269. t lb. 212. [Sup. Ct.

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