Legal Opinion
Harkins v. Williard
Court of Appeals for the Fourth Circuit
Decided July 10, 1906No. 653PublishedCited by 4 opinions
In Error to the Circuit Court of the United States for the Western District of North Carolina, at Greensboro.
1Opinion of the Court
PRITCHARD, Circuit Judge.
This case arose from the seizure by H. S. Harkins, collector of internal revenue, Fifth district of North Carolina, on March 10, 1902, of three packages of spirits as forfeited to the United States for violation of the internal revenue laws, at grain distillery No. 651, of C. S. Pitts, Winston-Salem, N. C. Tax on these spirits, amounting to $127.16, was paid March 10, 1902, but spirits were seized same day before attachment of stamps. Seizure was made for violations discovered March 4, 1902'. Defendant in error, Williard, loaned distiller Pitts the tax money,…
2Cases cited1 opinion
- United States v. United States Fidelity & Guaranty Co.District Court, D. Connecticut · 1906
3Cited by4 opinions
- United States Fidelity & Guaranty Co. of Baltimore v. United StatesCourt of Appeals for the Fourth Circuit · 1914
- United States v. SiskCourt of Appeals for the Fourth Circuit · 1910
- United States v. SkilkenDistrict Court, S.D. Ohio · 1923
- United States v. Various Articles of Personal Property Seized at Premises of NobleDistrict Court, W.D. New York · 1935