Kessel v. Albetis
New York Supreme Court
THI8 was an action brought against the defendants as partners, doing business under the firm name of L. Albetis & Go., to recover the value of seventeen barrels of whisky, containing 884 gallons, sold by Albert Cahen to the defendants for cash,' April 20, 1867, at the city of Hew York, at $1.45 per gallon, and amounting to $1261.80. The complaint alleged that the claim had been duly assigned to the appellant by Cahen, before suit was brought.
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THI8 was an action brought against the defendants as partners, doing business under the firm name of L. Albetis & Go., to recover the value of seventeen barrels of whisky, containing 884 gallons, sold by Albert Cahen to the defendants for cash,' April 20, 1867, at the city of Hew York, at $1.45 per gallon, and amounting to $1261.80. The complaint alleged that the claim had been duly assigned to the appellant by Cahen, before suit was brought. The answer, among other things, denied the alleged value of the goods, the agreement to pay the alleged price, and the assignment. The evidence of…
1Opinion of the Court
By the Court,
Brady, J.
This case was reserved in reference to the point taken by the respondent, that the contract for the sale of the whisky could not be enforced in consequence of a violation of the internal revenue laws. The whisky was sold for $1.45 a gallon, when the tak imposed upon it by the government was $2 per gallon. Section 180 of the act relating to internal revenue, (13 U. S. Stat. at Large, 305,) provides that if any person liable and required to pay any tax upon any article, &c., as therein provided, shall sell or cause the same to be sold before the tax to which such article…
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