Legal Opinion

United States v. Hance

District Court, E.D. Pennsylvania

Decided January 30, 1911No. 8PublishedCited by 3 opinions

At Law. Action by the United States against Edward H. Hance and another, trading as Hance Bros. & White. Verdict for plaintiff. On motion for judgment non obstante veredicto.

1Opinion of the Court

HOLLAND, District Judge.

This was a suit in assumpsit, brought by the United States against the defendant, to recover $600, special tax and penalty, together with interest thereon from December 1, 1908, under section 3244, Rev. St. (U. S. Comp. St. 1901, p. 2096), requiring a special tax to be paid by all persons engaged in the business or occupation of “rectifying, purifying and refining” distilled spirits.

This case was tried by the same jury, with three other cases, including the Twitchell Case, No. 7, September Sessions, of the same year.† The court, after hearing the testimony offered by…

2Cases cited4 opinions

  1. United States v. S. Twitchell Co.District Court, E.D. Pennsylvania · 1911
  2. United States v. Northwestern Ohio Natural Gas Co.U.S. Circuit Court for the District of Northern Ohio · 1905
  3. Fitzgerald v. BassfordCourt of Appeals for the Third Circuit · 1906
  4. United States v. Consumers' Gas Trust Co.Court of Appeals for the Seventh Circuit · 1906

3Cited by3 opinions

  1. Henry K. Wampole & Co. v. United StatesCourt of Appeals for the Third Circuit · 1911
  2. Schweizer v. MagerDistrict Court, N.D. Illinois · 1924
  3. United States v. Smith, Kline & French Co.District Court, E.D. Pennsylvania · 1911

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