United States v. Stafford
District Court, E.D. Arkansas
This was'a criminal information filed by the United States attorney charging the defendant with selling liquors at retail without payment of the special tax. The defendant plead not guilty.
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This was'a criminal information filed by the United States attorney charging the defendant with selling liquors at retail without payment of the special tax. The defendant plead not guilty. By the proofs it appeared that the defendant conducted business in a one-story frame building in the town of Clarendon. -That the room had been used as á saloon until the state local option law suppressed saloons in Clarendon, since which time it had been used as a billiard-hall, in the rear part, 'and in front several articles were sold behind a bar, among them tobacco, cigars, sardines, ‘and chiefly…
1Opinion of the Court
Caldwell, J.,
(charging jury.) A portion of the revenue to support the government and pay the public debt is derived from a tax on distilled spirits, and-a license tax imposed on dealers therein. The act of congress provides that “every person who sells or offers for sale foreign or domestic distilled spirits or wines, in any less quantities than five gallons at the same time, shall be regarded as a retail dealer in liquorsand persons engaging in that business are required to pay a license tax to the United States at the rate of $25 a year. You will observe this license tax is required of…
2Cases cited3 opinions
- Williams v. StateSupreme Court of Arkansas · 1880
- Foster v. StateSupreme Court of Arkansas · 1880
- Gostorf v. StateSupreme Court of Arkansas · 1882
3Cited by4 opinions
- Heath v. United StatesCourt of Appeals for the Tenth Circuit · 1948
- Petteway v. StateCourt of Criminal Appeals of Texas · 1896
- Goldberg v. United StatesCourt of Appeals for the Fifth Circuit · 1922
- Allen v. Liquid Carbonic Co.Court of Appeals for the Eighth Circuit · 1909