Hart v. United States
Supreme Court of the United States
Error to the Circuit Court of the United States for the Northern District of Ohio. This suit was brought by the United States, May 29, 1872, against Hosmer, Hart, and Stahl, oh a distiller’s bond, executed by them May 29, 1871, in the sum of §5,000, and conditioned to be void if said Hosmer should faithfully comply with all the provisions of law relating to the duties and business of distillers, and pay all penalties incurred or fines imposed on. him for 'a violation of any…
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Error to the Circuit Court of the United States for the Northern District of Ohio. This suit was brought by the United States, May 29, 1872, against Hosmer, Hart, and Stahl, oh a distiller’s bond, executed by them May 29, 1871, in the sum of §5,000, and conditioned to be void if said Hosmer should faithfully comply with all the provisions of law relating to the duties and business of distillers, and pay all penalties incurred or fines imposed on. him for 'a violation of any of said provisions, and should not suffer the tract or lot of land on which the distillery stood, or any part thereof,…
1Opinion of the CourtChief Justice Waite
The second defence relied upon in this case is disposed of by Osborne v. United States, 19 Wall. 577, which we are not inclined to reconsider.
The third defence is equally bad. Under the law as it stood when this suit was commenced, no distilled spirits could be removed from a distillery warehouse before payment of the tax, 15 Stat. 130, sect. 15, without subjecting all those engaged in such a removal to heavy penalties, id. 140, sect. 36. An officer of the United States had no authority to dispense with this requirement of the law. If in violation of his duty he permitted such a removal, he…
2Cases cited4 opinions
- United States v. KirkpatrickSupreme Court of the United States · 1824
- Gibbons v. United StatesSupreme Court of the United States · 1869
- Jones v. United StatesSupreme Court of the United States · 1874
- Osborne v. United StatesSupreme Court of the United States · 1874
3Cited by75 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
- Royal Indemnity Co. v. United StatesSupreme Court of the United States · 1941
- United States v. BeebeSupreme Court of the United States · 1901
- Robertson v. SichelSupreme Court of the United States · 1888
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