Davis v. Daugherty
Court of Appeals for the Seventh Circuit
In Error to tbe Circuit Court of the Unitecl States for the Southern Division of the Northern District of Illinois. - This action was brought by the plaintiff in error, Albert Davis, to recover of A. J. Daugherty, colle'ctor of internal revenue for the Fifth collection district of Illinois, sums paid under protest for special taxes as a brewer at Galesburg and Peoria, 111., and for beer stamps, penalties, and interest Trial by jury was waived by written stipulation, and the…
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In Error to tbe Circuit Court of the Unitecl States for the Southern Division of the Northern District of Illinois. - This action was brought by the plaintiff in error, Albert Davis, to recover of A. J. Daugherty, colle'ctor of internal revenue for the Fifth collection district of Illinois, sums paid under protest for special taxes as a brewer at Galesburg and Peoria, 111., and for beer stamps, penalties, and interest Trial by jury was waived by written stipulation, and the case submitted for trial to the court, which made a general finding, and gave judgment thereon for the defendant. The…
1Opinion of the CourtWoods, Circuit Judge
The dispute between the parties is mainly upon the question whether the product of the plaintiff in error was a fermented liquor, within the meaning of the statute. That was a question of fact not covered by the agreed statement, but expressly left open for proof. The propositions submitted to the court, to be found or declared as matters of law, were framed substantially in the terms of the agreed statement of facts, and do not say whether the liquor in question was a fermented product, or whether fermentation occurred in the process of production. They were not propositions of law purely.…
2Cases cited8 opinions
- Lehnen v. DicksonSupreme Court of the United States · 1893
- Martinton v. FairbanksSupreme Court of the United States · 1885
- Flanders v. TweedSupreme Court of the United States · 1870
- Dirst v. MorrisSupreme Court of the United States · 1872
- Ex Parte Morris and JohnsonSupreme Court of the United States · 1870
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