United States v. Ulrici
Supreme Court of the United States
IN ERROR TO THE CIRCUIT COURT OF -THE UNITED STATES FOR THE EASTERN DISTRICT OF MISSOURI. This was an action at law, brought by the.
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IN ERROR TO THE CIRCUIT COURT OF -THE UNITED STATES FOR THE EASTERN DISTRICT OF MISSOURI. This was an action at law, brought by the. United States against Rudolph "W. Ulrici, principal, and Gerhard Rensberg and Charles Hoppe, his sureties on a distiller’s warehouse'bond, which was payable to the United States in the penalty of $47,000, and was dated May 5th, 1875. The conait. on of the bond was that the principal should pay, or cause to. be- paid, the -amount of taxes due and owing on certain described distilled spirits entered for deposit during the month of April, 1875, in distillery…
1Opinion of the CourtJustice Woods
After reciting the facts in; the foregoing language he continued:
The assignment of error is that judgment was given for the defendants, whereas it should have been given for the plaintiff. We think the judgment was right.
It is clear, even upon a cursory reading, that the well-considered and minute provisions of the Revised Statutes found in chapter 4, entitled “ Distilled Spirits,” of Title XXXY., entitled “Internal. Revenue,” were adopted with one purpose only, namely, to secure the payment of the tax imposed by law upon distilled spirits.
All the regulations for the manufacture and storage,…
2Cases cited4 opinions
- Miller v. StewartSupreme Court of the United States · 1824
- United States v. BoydSupreme Court of the United States · 1841
- Leggett v. HumphreysSupreme Court of the United States · 1859
- United States v. BoeckerSupreme Court of the United States · 1874
3Cited by22 opinions
- United States v. One Ford Coupe AutomobileSupreme Court of the United States · 1926
- United States v. Elbert Roscoe Walden and Raeford Thomas WaldenCourt of Appeals for the Fourth Circuit · 1969
- United States v. Glidden Co.Court of Appeals for the Sixth Circuit · 1941
- United States v. Roy WhiteheadCourt of Appeals for the Sixth Circuit · 1970
- United States Fidelity & Guaranty Co. of Baltimore v. United StatesCourt of Appeals for the Fourth Circuit · 1914
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