Clinkenbeard v. United States
Supreme Court of the United States
Error to the Circuit Court for the Southern District of Ohio; the case being thus: The internal revenue law of July 20th, 1868,* in its twentieth section, which relates to distillers, after enacting that the assessor shall determine each mouth whether the distiller has accounted for all the spirits produced, and directing how the quantify shall be determined, thus euacts: . . . “ In case tbo return of the distiller shall have been less than the quantity thus ascertained, the…
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Error to the Circuit Court for the Southern District of Ohio; the case being thus: The internal revenue law of July 20th, 1868,* in its twentieth section, which relates to distillers, after enacting that the assessor shall determine each mouth whether the distiller has accounted for all the spirits produced, and directing how the quantify shall be determined, thus euacts: . . . “ In case tbo return of the distiller shall have been less than the quantity thus ascertained, the distiller, or other person liable, shall be assessed for such deficiency at the rate of fifty cents lor every proof…
1Opinion of the Court
Mr. Justiee BRADLEY
delivered the opinion of the court.
If the facts were as set up in the defence, it is difficult to see how the assessment in this case could have been legal. The distiller, without any fault of his own, but by the omission of the government itself, was prevented from operating his distillery for the first four days for which he was taxed, and his distillery was inactive from an accident, and in charge of a government officer, as prescribed by law, for four other days. He could not, without a breach of law, commence distilling till a storekeeper was assigned him, and he acted…
2Cited by34 opinions
- Central Union Trust Co. of NY v. GarvanSupreme Court of the United States · 1921
- Bernard Damsky, Olga Damsky and Henry Birns v. Honorable Joseph C. Zavatt, United States District Judge for the Eastern District of New YorkCourt of Appeals for the Second Circuit · 1961
- Miller v. Mun. Court of L. A.California Supreme Court · 1943
- United States v. Philadelphia & Reading RailroadSupreme Court of the United States · 1887
- State v. South Penn Oil Co.West Virginia Supreme Court · 1896
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