Eagle v. Nowlin
District Court, D. Indiana
This is an action brought by the plaintiff against the defendant, as collector of internal revenue, to recover the amount of a tax assessed against, and collected from, the plaintiff, as a retail dealer in oleomargarine, by the defendant. The pláintiff insisted that he was not liable to the tax, and paid the same to the collector under protest.
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This is an action brought by the plaintiff against the defendant, as collector of internal revenue, to recover the amount of a tax assessed against, and collected from, the plaintiff, as a retail dealer in oleomargarine, by the defendant. The pláintiff insisted that he was not liable to the tax, and paid the same to the collector under protest. The case was, by agreement, submitted to the court for trial on the following agreed statement of facts: “The plaintiff, John H. Eagle, is a grocer in the city of Indianapolis, Ind., doing business at No. C24 North Delaware street. That said John H.…
1Opinion of the CourtBaker, District Judge
(after stating the facts as above). The contention of the plaintiff is that having in good faith, and without fault or negligence, purchased the .oleomargarine as creamery butter, and having sold the same in like good faith, without fault or negligence, he is not liable to the lax. The statute is a revenue regulation, operating incidentally for the protection of the public health, and the congress regarded the dealing in oleomargarine as a suitable subject for the imposition of a tax. In the absence of the statute, dealing in oleomargarine would be as legitimate as dealing in any other…
2Cases cited3 opinions
- State v. HartfielWisconsin Supreme Court · 1869
- Commonwealth v. RaymondMassachusetts Supreme Judicial Court · 1867
- Beckham v. NackeSupreme Court of Missouri · 1874
3Cited by3 opinions
- Groff v. StateIndiana Supreme Court · 1908
- State v. EngleIndiana Supreme Court · 1900
- State v. MooreIndiana Court of Appeals · 1901