Henderson's Distilled Spirits
Supreme Court of the United States
Error to the Circuit Court for the Eastern District of Missouri; the case being thus: On the 18th July, 1866, Congress passed an act to provide internal revenue,* laying and levying taxes on many hundred products of the country. The act is a long act, having seventy-one sections, and covering seventy-five- large and closely-printed pages of the statute-book.
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Error to the Circuit Court for the Eastern District of Missouri; the case being thus: On the 18th July, 1866, Congress passed an act to provide internal revenue,* laying and levying taxes on many hundred products of the country. The act is a long act, having seventy-one sections, and covering seventy-five- large and closely-printed pages of the statute-book. The first thirteen sections, which cover fifty-three of these pages, relate to tile levying and collecting of taxes on a great variety of things, but not of a tax on spirits. Section 14th thus proceeds: “That in case any goods or…
1Opinion of the CourtJustice Clifford
' Distilled spirits, upon which no tax had been paid according to law, were, by the thirty-second section of the act of the thirteenth of July, 1866, subject to a tax of two dollars on each and every proof gallon, to be paid by the distiller,, owner, or any person having possession thereof, and the same section provided that the tax shall be á lien on the spirits distilled, and on the distillery used for distilling the same; with the stills, vessels, fixtures, and tools therein, &c.† Express provision is also made by the fourteenth section of that act, that all goods or commodities, for or in…
2Cases cited4 opinions
- Wood v. United StatesSupreme Court of the United States · 1842
- United States v. EliasonSupreme Court of the United States · 1842
- United States v. 1960 Bags of CoffeeSupreme Court of the United States · 1814
- Clark v. Protection Ins.U.S. Circuit Court for the District of Massachusetts · 1840
3Cited by65 opinions
- United States v. StowellSupreme Court of the United States · 1890
- State Ex Rel. Caldwell v. Hooker, County JudgeSupreme Court of Oklahoma · 1908
- Leigh v. GreenSupreme Court of the United States · 1904
- Spagnuolo v. BonnetSupreme Court of New Jersey · 1954
- People v. BroadCalifornia Supreme Court · 1932
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