Alkan v. Bean
U.S. Circuit Court for the District of Eastern Wisconsin
In equity. [Heard on motion to dissolve a temporary injunction that had been granted at the time of the filing of complainants’ bill.
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In equity. [Heard on motion to dissolve a temporary injunction that had been granted at the time of the filing of complainants’ bill. Injunction dissolved.] The bill charged, that the defendant, Bean, was collector, and that the defendant, Buckley, was deputy collector of internal revenue for the first collection district of Wisconsin; that the complainant, Alkan, was the owner of certain premises described in the bill, upon which was situated a distillery with all the distilling apparatus appertaining then-to. That these premises were conveyed to Alkan, October 12, 1875, by Lewis Rindskopf…
1Opinion of the Court
DYEB, District Judge.
By section 3251 of the Bevised Statutes, the tax imposed by law on distilled spirits produced from any distillery, is a first lien on such spirits, the distillery used for distilling the same, the stills, vessels, fixtures and tools therein, the lot or tract of land whereon the distillery is situated, and any building thereon, from the time the spirits are in existence as such until the tax is paid. Section 3224 provides that “no suit for the purpose of restraining the assessment or collection of any tax, shall be maintained in any court”
The distillery premises in…
2Cited by4 opinions
- Blacklock v. United StatesSupreme Court of the United States · 1908
- Eddy v. Township of LeeMichigan Supreme Court · 1888
- Moore v. Auditor GeneralMichigan Supreme Court · 1900
- Dodge v. OsbornCourt of Appeals for the D.C. Circuit · 1915