United States v. Union Supply Co.
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OP THE UNITED STATES POR THE DISTRICT OP NEW. JERSEY. The facts are stated in the opinion. ' The duty to .make the returns in question was undoubtedly imposed upon corporations as well as upon natural persons. 1. Section 6 of the act of 1902 is a reenactment of § 41 of the act “to reduce revenue and equalize duties on imports, etc.,” approved October 1, 1890, 26 Stat. 567, which latter act undoubtedly applied to both natural persons and…
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ERROR TO THE DISTRICT COURT OP THE UNITED STATES POR THE DISTRICT OP NEW. JERSEY. The facts are stated in the opinion. ' The duty to .make the returns in question was undoubtedly imposed upon corporations as well as upon natural persons. 1. Section 6 of the act of 1902 is a reenactment of § 41 of the act “to reduce revenue and equalize duties on imports, etc.,” approved October 1, 1890, 26 Stat. 567, which latter act undoubtedly applied to both natural persons and corporations but was defective in not providing any penalty lor its violation; 2. To construe § 6 as not imposing a duty on…
1Opinion of the CourtJustice Holmes
This is an indictment, of a corporation for wilfully violating- the sixth section of the act of Congress of May 9, 1902, c. 784, § 6, 32 Stat. 193, 197. That section requires “wholesale dealers” in oleomargarine, etc., to keep certain books and to make certain returns. It then goes on as follows.'“And any person who wilfully violates any of the provisions of this section shall, for each such offense, be fined not less than fifty dollars and not exceeding five hundred dollars, and imprisoned not less than thirty days nor more than six months.” The corporation moved to quash the indictment and…
2Cases cited1 opinion
- New York Central & Hudson River Railroad v. United StatesSupreme Court of the United States · 1909
3Cited by65 opinions
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- United States v. a & P Trucking Co.Supreme Court of the United States · 1958
- United States v. Caesar Bottone, Seymour Salb, and Nathan SharffCourt of Appeals for the Second Circuit · 1966
- Donnelley v. United StatesSupreme Court of the United States · 1928
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