Legal Opinion

Dungan's Appeal

Supreme Court of Pennsylvania

Decided March 23, 1871PublishedCited by 2 opinions

March 17th 1871. Before Thompson, C. J., Read, Agnew and Sharswood, JJ. Williams, J., at Nisi Prius. Appeals from the decree of the District Court of Philadelphia: No. 194 and 202, to July Term 1870. To September Term 1869, a writ of fieri facias was issued at the suit of James Blake & Co. against Winston F. Rogers, and the fund arising from the sale under the writ brought into court for distribution.

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March 17th 1871. Before Thompson, C. J., Read, Agnew and Sharswood, JJ. Williams, J., at Nisi Prius. Appeals from the decree of the District Court of Philadelphia: No. 194 and 202, to July Term 1870. To September Term 1869, a writ of fieri facias was issued at the suit of James Blake & Co. against Winston F. Rogers, and the fund arising from the sale under the writ brought into court for distribution. A. Thompson, Esq., was appointed auditor to distribute the fund, which, after deducting costs and expenses of audit, amounted to $1382.17. The claimants on the fund were Greorge C. Evans, United…

1Opinion of the Court

The opinion of the court was delivered,

by

By the report of the auditor, it appears that the property sold were the fixtures of the distillery of Winston E. Roger's, the defendant in the Blake judgment, consisting of tubs, boilers, tools, stills, &e., with some office furniture of inconsiderable value, all on and belonging to the distillery premises. The defendant became indebted to the United States for taxes on his distilled spirits, manufactured in this distillei’y, and for his deficient returns, and for a capacity-tax on his distillery. Rogers was actually indebted to the United States in…

2Cited by2 opinions

  1. Miners Sav. Bank of Pittston, Pa. v. United StatesDistrict Court, E.D. Pennsylvania · 1953
  2. L. Greif & Bros. v. Sweigart, Pennsylvania Court of Common Pleas, Lancaster County1940

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