U.S. Supreme Court
Jones v. Van Benthuysen, 103 U.S. 87 (1881)
Jones v. Van Benthuysen
103 U.S. 87
1. A dealer in tobacco, who is assessed upon his sales thereof when it is in a bonded warehouse, is not liable to be taxed for the revenue stamps required to be affixed thereto before the removal thereof unless they were at the time of such sales so affixed, whereby they entered into the value of the tobacco and formed a part of the price thereof.
2. It is error to instruct touching the law applicable to facts of which there is no evidence.
The facts are stated in the opinion of the Court.