Commonwealth v. Holbrook
Massachusetts Supreme Judicial Court
Indictment, found in Norfolk county, for being a common seller of intoxicating liquors. The defendant filed a plea in bar, alleging that he had at the time of the indictment a license of the United States for which he had paid the sum of twenty dollars, and which authorized him to do the acts complained of, ana also that he had paid a tariff or revenue duty and tax upon the same liquors to the government of the United States, for the keeping and selling of which he is…
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Indictment, found in Norfolk county, for being a common seller of intoxicating liquors. The defendant filed a plea in bar, alleging that he had at the time of the indictment a license of the United States for which he had paid the sum of twenty dollars, and which authorized him to do the acts complained of, ana also that he had paid a tariff or revenue duty and tax upon the same liquors to the government of the United States, for the keeping and selling of which he is complained of in the indictment, and that the said tax was paid upon the same liquors, in the same packages, and in the same…
1Opinion of the CourtGray, J.
The defendant does not allege that he was an importer, or that the liquors which he is indicted for selling in violation of the laws of the Commonwealth were imported. He contends that having obtained and paid for a license as a retail dealer, and having also paid a tax upon these liquors in the same packages, under the internal revenue acts of the United States, he cannot be punished under the statutes of a state for selling them in the same packages, and stands in the same position in this respect as an importer of foreign spirits who has paid a duty at the custom-house. But the distinction…
2Cases cited3 opinions
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Thurlow v. MassachusettsSupreme Court of the United States · 1847
- Underhill v. Agawam Mutual Fire InsuranceMassachusetts Supreme Judicial Court · 1850