Legal Opinion

United States v. Roliger

District Court, S.D. Illinois

Decided February 22, 1882PublishedCited by 1 opinion

Indictment for carrying on business as retail liquor dealer without .paying special tax. In the summer of 1881 the defendant, Roli-ger, and about thirty others, in Assumption, Illinois, united themselves in a voluntary association for the purpose of providing themselves with liquor and beer to drink as they wanted it, the village of Assumption refusing to license the sale of liquor or beer.

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Indictment for carrying on business as retail liquor dealer without .paying special tax. In the summer of 1881 the defendant, Roli-ger, and about thirty others, in Assumption, Illinois, united themselves in a voluntary association for the purpose of providing themselves with liquor and beer to drink as they wanted it, the village of Assumption refusing to license the sale of liquor or beer. The plan of the association thus formed was that each person, on becoming a member, should, pay one dollar, which went into the treasury, and so a fund was raised with which to purchase the first stock of…

1Opinion of the Court

TH h; COURT (TREAT, District Judge)

instructed the jury that under the facts, as stated, each member of the association was liable for carrying on business as retail liquor dealer without paying the special tax, and the fact that the business was being carried on without any attempt to make a profit out of it made no difference, as the law requires those who sell or offer for sale malt or spirituous liquors, shall pay the special tax, without reference to whether the selling or offering for sale is done for the sake of profit or not; and the fact that none but members of the association were…

2Cited by1 opinion

  1. United States v. GillerU.S. Circuit Court for the District of Western Missouri · 1892

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