United States v. Mackoy
U.S. Circuit Court for the District of Nebraska
This is a bill filed in this court under section 106 of “An act imposing taxes on distilled spirits,” etc., approved July 20, 1868 (15 Stat 167). It is shown by the testimony that the property upon which the distillery of Mackoy & Co. was erected, was purchased by James C. Mackoy August 12, 1868; that he immediately commenced the erection of the distillery thereon; that, on the 3d day of October, 1868, Mackoy & Co. gave the bond required by section 7 of the act cited, and on…
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This is a bill filed in this court under section 106 of “An act imposing taxes on distilled spirits,” etc., approved July 20, 1868 (15 Stat 167). It is shown by the testimony that the property upon which the distillery of Mackoy & Co. was erected, was purchased by James C. Mackoy August 12, 1868; that he immediately commenced the erection of the distillery thereon; that, on the 3d day of October, 1868, Mackoy & Co. gave the bond required by section 7 of the act cited, and on the 28th day of October, 1868, they commenced distilling; that they continued distilling until the 22d day of December,…
1Opinion of the Court
DILLON, . Circuit Judge.
This bill is brought in this court under section 106 of the act of July 20, 1868 (15 Stat. 167), to enforce the lien of the United States upon the distillery property which belonged to Mackoy & Co., for taxes which were assessed against them from October, 1868. to March, 1869, inclusive, covering the whole period during which the firm operated the distillery. A portion of these taxes accrued prior to the seizure of the property, on the 22d day of December, 1868, and a portion after the property was released on bond (which was on the 14th day of January. 1869), and…
2Cases cited3 opinions
- Jackson ex. dem. Merrit v. BowenNew York Supreme Court · 1827
- Starr v. EllisNew York Court of Chancery · 1822
- Mills v. ComstockNew York Court of Chancery · 1821
3Cited by2 opinions
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- State Ex Rel. Koeln v. MotlowSupreme Court of Missouri · 1934