United States v. National Surety Co.
Court of Appeals for the Sixth Circuit
In Error to the District Court of the United States for the Western District of Kentucky. This suit was brought by the United States on two ordinary annual distillers’, bonds,’ executed by Wilson Howard, with the defendant in _ error as surety ’thereon, one in 1896, and the other in 1897, and exactly similar in form and effect. The questions now presented for determination arise under a second amended petition in the cause.
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In Error to the District Court of the United States for the Western District of Kentucky. This suit was brought by the United States on two ordinary annual distillers’, bonds,’ executed by Wilson Howard, with the defendant in _ error as surety ’thereon, one in 1896, and the other in 1897, and exactly similar in form and effect. The questions now presented for determination arise under a second amended petition in the cause. The action was for the collection of certain special deficiency assessments made by the commissioner of internal revenue, and also for the amount of the tax on a specified…
1Opinion of the CourtClark, District Judge
The distiller’s bond on which the suit was brought was executed under the section 3260 of the Revised Statutes of the United States [U. S. Comp. St. 1901, p. 2114], as amended by the act of 1894, Act Aug. 27, 1894, c. 349, § 67 [U. S. Comp. St. 1901, p. 2117], which, so far as its provisions directly affect the matter now under consideration, is as follows:
“Every person intending to commence or to continue the business of a distiller shall, on filing with the collector his notice of such intention, and before proceeding with such business, and on the first day of May of each succeeding year,…
2Cases cited12 opinions
- United States v. StowellSupreme Court of the United States · 1890
- Pennoyer v. McConnaughySupreme Court of the United States · 1891
- United States v. HodsonSupreme Court of the United States · 1870
- United States v. RindskopfSupreme Court of the United States · 1882
- United States v. JohnstonSupreme Court of the United States · 1888
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3Cited by5 opinions
- United States v. GuestCourt of Appeals for the Fourth Circuit · 1906
- United States Fidelity & Guaranty Co. of Baltimore v. United StatesCourt of Appeals for the Fourth Circuit · 1914
- United States v. RichardsonDistrict Court, E.D. North Carolina · 1904
- United States Fidelity & Guaranty Co. v. United StatesCourt of Appeals for the Second Circuit · 1912
- United States v. United States Fidelity & Guaranty Co.District Court, D. Connecticut · 1906