Legal Opinion
Freeman v. United States
Court of Appeals for the Fourth Circuit
Decided November 6, 1907No. 731PublishedCited by 4 opinions
In Error to the Circuit Court of the United States for the Western District of North Carolina.
1Opinion of the Court
PRITCHARD, Circuit Judge.
This is an action brought by the United States against Authel H. Freeman and the National Surety Company to recover the sum of $2,302.53, alleged to be due as taxes upon spirits deposited in the distillery warehouse of the said Authel H. Freeman, together with 5 per cent, penalty and interest from the 1st day of January, 1904.
It was admitted that the bonds upon which suit was instituted were executed by Authel H. Freeman, as principal, and National Surety Company, as surety; that the packages of distilled spirits upon which taxes are claimed were manufactured by the…
2Cases cited3 opinions
- Clinkenbeard v. United StatesSupreme Court of the United States · 1874
- Farrell v. United StatesSupreme Court of the United States · 1879
- United States v. Bank of AmericaDistrict Court, E.D. Pennsylvania · 1883
3Cited by4 opinions
- United States v. SiskCourt of Appeals for the Fourth Circuit · 1910
- R. C. Williams & Co. v. United StatesUnited States Customs Court · 1952
- United States v. BallCourt of Appeals for the Fourth Circuit · 1908
- United States v. FreemanCourt of Appeals for the Fourth Circuit · 1909