Greenbrier Distillery Co. v. Johnson
Court of Appeals for the Sixth Circuit
In Error to the Circuit Court of the United States for the District of Kentucky. This was an action by the Greenbrier Distillery Company against Ben Johnson, collector of internal revenue for the Fifth district of Kentucky, and the Fidelity & Deposit Company of Maryland, the surety on Johnson’s official bond, to recover the amount of internal revenue taxes exacted upon certain spirits destroyed in a railroad collision.
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In Error to the Circuit Court of the United States for the District of Kentucky. This was an action by the Greenbrier Distillery Company against Ben Johnson, collector of internal revenue for the Fifth district of Kentucky, and the Fidelity & Deposit Company of Maryland, the surety on Johnson’s official bond, to recover the amount of internal revenue taxes exacted upon certain spirits destroyed in a railroad collision. In the circuit court a demurrer to the amended petition was sustained, and judgment entered for defendant, to review which the plaintiff sued out this writ of error.
1Opinion of the Court
TAFT, Circuit Judge.
The plaintiff, the Greenbrier Distilling Company, is a distiller of whisky in Nelson county, Ky. Under an act of congress approved August 28, 1894, providing for general bonded warehouses, it transported from its distillery warehouse in that county to the general bonded warehouse in California 65 barrels'of whisky. In the course of the transportation, the whisky was totally destroyed by an accidental railway collision in the state of Alabama. Ben Johnson, the collector of internal revenue for the Fifth district of Kentucky, demanded and collected from the plaintiff…
2Cited by3 opinions
- Stitzel-Weller Distillery, Inc. v. United StatesDistrict Court, W.D. Kentucky · 1949
- St. Paul Mercury-Indemnity Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1946
- Joseph E. Seagram & Sons, Inc. v. United StatesUnited States Court of Claims · 1941