Harding v. Woodcock
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE MIDDLE DISTRICT OF TENNESSEE. This was an action against the collector of internal revenue of the fifth collection district of Tennessee, for an alleged wrongful seizure and sale of property of the plaintiff- upon an assessment against him as a distiller of liquors, made by the Commissioner.of Internal Revenue.
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE MIDDLE DISTRICT OF TENNESSEE. This was an action against the collector of internal revenue of the fifth collection district of Tennessee, for an alleged wrongful seizure and sale of property of the plaintiff- upon an assessment against him as a distiller of liquors, made by the Commissioner.of Internal Revenue. It was commenced in a state court of Tennessee, and upon application of the defendant was removed to the Circuit Court of the United States. The material facts . as disclosed by the record were these: The plaintiff in 1881 and in…
1Opinion of the CourtJustice Field
The plaintiff contended in the court below, and renews the contention here, that the. plea of justification interposed by the defendant for the acts complained of, the seizure and sale of the -property, having been stricken out, he is left defenceless in the action. That such would be the effect of the ruling if the declaration was one in form for an ordinary trespass may be conceded. But the rule that a justification to an alleged trespass, to avail, must be pleaded, does not apply here. The striking out of the plea did not remove the fact that the seizure and sale were made under…
2Cases cited2 opinions
- Erskine v. HohnbachSupreme Court of the United States · 1872
- Haffin v. MasonSupreme Court of the United States · 1873
3Cited by16 opinions
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- Royal Indemnity Co. v. United StatesSupreme Court of the United States · 1941
- Powell v. RothensiesCourt of Appeals for the Third Circuit · 1950
- Crystal Spring Distillery Co. v. CoxCourt of Appeals for the Sixth Circuit · 1892
- Bryan v. KerSupreme Court of the United States · 1911
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