United States v. Alexander
Supreme Court of the United States
IN ERROR TO THE CIRCUIT COURT OP THE UNITED STATES FOR THE MIDDLE DISTRICT OF TENNESSEE. This was an action at law brought on a distillery warehouse bond against William S. Alexander and James H. Reynolds, principals, and Edward S. Allen and Mahlon C. Atkinson,, their sureties.
Read the full summary
IN ERROR TO THE CIRCUIT COURT OP THE UNITED STATES FOR THE MIDDLE DISTRICT OF TENNESSEE. This was an action at law brought on a distillery warehouse bond against William S. Alexander and James H. Reynolds, principals, and Edward S. Allen and Mahlon C. Atkinson,, their sureties. The defendants pleaded that the taxes, to recover which the suit was brought, had been abated by. the Secretary of the Treasury, pursuant to law, by an order of which the following is a copy: “ Treasury Department, ' “Washington, D. C., Aug. 5, 1875. “ Under authority conferred by act of Congress approved May 27, 1872,…
1Opinion of the CourtJustice Woods
The act of May 27th, 1872, 17 Stat. 162, under authority of which the abatement of taxes pleaded by defendants was made, ■provides as follows:
“That the Secretary of the Treasury be,' and he is hereby, authorized, upon the production of satisfactory proof to him of the actual destruction by accidental fire or other casualty, and without • any fraud, collusion, or negligence of the owner thereof, of any distilled spirits on which the tax, at the time of the destruction of said spirits, had not been paid, and while the same remained in the custody of any officer of internal revenue, in any…
2Cited by13 opinions
- Royal Indemnity Co. v. United StatesSupreme Court of the United States · 1941
- Moses v. United StatesSupreme Court of the United States · 1897
- United States v. Coast Wineries, Inc.Court of Appeals for the Ninth Circuit · 1942
- Bannister v. Victoria Coal & Coke Co.West Virginia Supreme Court · 1908
- Schleider v. DielmanSupreme Court of Louisiana · 1892
8 more not listed; retrieve them via the Exa API.