United States v. Chevallier
Court of Appeals for the Ninth Circuit
In Error to the Circuit Court of the United States for the District of Oregon. It is sought by the writ of error in this case to review the judgment of the circuit court (102 Fed. 125) in an action instituted by the United States against George F. Chevallier, doing business under the firm flame of F. Chevallier & Co., to recover special revenue tax as both wholesale and retail liquor dealer, which business it was alleged was carried on in the city of Portland, in Oregon, in…
Read the full summary
In Error to the Circuit Court of the United States for the District of Oregon. It is sought by the writ of error in this case to review the judgment of the circuit court (102 Fed. 125) in an action instituted by the United States against George F. Chevallier, doing business under the firm flame of F. Chevallier & Co., to recover special revenue tax as both wholesale and retail liquor dealer, which business it was alleged was carried on in the city of Portland, in Oregon, in violation of subdivision 4 of section 3244 of the Revised Statutes. The defendant in error, by his answer, denied that…
1Opinion of the CourtGilbert, Circuit Judge
Since the contract was offered to the court as part of the defendant’s defense, and for the purpose of showing the exact nature of his dealings with his agent, the averments of the answer may be construed with reference to it, and consideration of the demurrer may he con-lined to tiie facts which are disclosed by the contract, aided by such portions of the answer as are necessary to explain its meaning. Briefly, (hen, the facts disclosed in defense of the action are that the defendant, in error maintained a branch house in Oregon, a place which bore his sign, and where presumably samples of…
2Cases cited14 opinions
- State v. O'NeilSupreme Court of Vermont · 1885
- Abberger v. MarrinMassachusetts Supreme Judicial Court · 1869
- Sarbecker v. StateWisconsin Supreme Court · 1886
- Weil v. GoldenMassachusetts Supreme Judicial Court · 1886
- Webber v. HoweMichigan Supreme Court · 1877
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. Bushwick Mills, Inc.Court of Appeals for the Second Circuit · 1947
- State v. RosenbergerSupreme Court of Missouri · 1908
- United States v. Adams Exp. Co.District Court, S.D. Iowa · 1902
- Fred Albert Carlson v. United StatesCourt of Appeals for the Tenth Circuit · 1957
- Jenkins v. United StatesUnited States Customs Court · 1945
2 more not listed; retrieve them via the Exa API.