United States v. Hodson
Supreme Court of the United States
In error to the Circuit Court of the District of Wisconsin,, the case being thus : The Internal Revenue Act of June 30, 1864,* makes it obligatory on persons meaning to be distillers to take out a license, and makes the business of distilling without a license an offence punishable by fine and imprisonment.
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In error to the Circuit Court of the District of Wisconsin,, the case being thus : The Internal Revenue Act of June 30, 1864,* makes it obligatory on persons meaning to be distillers to take out a license, and makes the business of distilling without a license an offence punishable by fine and imprisonment. And the 53d section of the statute enacts “That any person required by law to be licensed as a distiller shall, in addition to what is required by other provisions of law, make an application therefor to the assessor of the district, and before the same is issued, the person so applying…
1Opinion of the CourtJustice Swayne
This is a writ of error to the Circuit Court of the United States for the District of Wisconsin. The action was debt upon a penal bond in the sum of five thousand dollars. The condition was not set out and no breaches were alleged in the declaration. The declaration was framed to recover the penalty. The defendants craved oyer of the condition, and .it was given. It is set out in the record, and is substantially as follows:
That William Hodson had applied to the collector of internal revenue for the second collection district in the State of Wisconsin for license as a distiller at Turtleville,…
2Cases cited5 opinions
- United States v. BabbitSupreme Court of the United States · 1862
- United States v. TingeySupreme Court of the United States · 1831
- Dugan v. United StatesSupreme Court of the United States · 1818
- The United States, in Error v. Phineas Bradley, Surviving Administrator of David Ott DeceasedSupreme Court of the United States · 1836
- United States v. LinnSupreme Court of the United States · 1841
3Cited by147 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- United States v. StowellSupreme Court of the United States · 1890
- Daniels v. TearneySupreme Court of the United States · 1880
- United States v. RyanSupreme Court of the United States · 1931
- United States v. MacKSupreme Court of the United States · 1935
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