Hostetler v. Woodworth

TUTTLE, District Judge.

Plaintiff, a duly licensed osteopathie physician under the laws of Michigan, on September 17, 1928, made application to respondent, the Honorable Fred L. Woodworth, collector of internal revenue of the United States for the First district of Michigan, for registration under the Harrison Narcotic Act (26 USCA § 691 et seq.), so-called, and offered to pay the federal tax therefor. The collector declined to receive the money or to, allow the registration of the relator and to issue a permit to him to dispense narcotic drugs, upon the ground that Deputy Commissioner Nutt in…