Haffin v. Mason
Supreme Court of the United States
Error to the Circuit Court for the Southern District of New York; the ease being thus: The act of June30th, 1864, “to provide internal revenue to support the government,” &c.,* makes it the duty of distillers to make and return to the assessor of their district, a list of the .merchandise made or sold by them; and if they make a list which in the opinion of the assessor is false or fraudulent, or contains any understatement or undervaluation, it is made the duty of the…
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Error to the Circuit Court for the Southern District of New York; the ease being thus: The act of June30th, 1864, “to provide internal revenue to support the government,” &c.,* makes it the duty of distillers to make and return to the assessor of their district, a list of the .merchandise made or sold by them; and if they make a list which in the opinion of the assessor is false or fraudulent, or contains any understatement or undervaluation, it is made the duty of the assessor — it being made “ lawful ” for him first to give notice to the party, and summon such party before him to give…
1Opinion of the Court
Mr. Justiee DAVIS
delivered the opinion of the court.
In the view we take of the case, it is not necessary to notice anything that occurred at the trial, except the refusal of the court, on the request of the plaintiffs, to charge “that the defendants were liable in this action, and that the plaintiffs were entitled to judgment for the value of the property seized and sold by the defendant, Mason.” The refusal to give this instruction was excepted to and is assigned for error. If, in the state of this record, both these defendants were not liable in an action of trespass, the charge, as prayed,…
2Cases cited1 opinion
- Buck & Hedrick v. Chesapeake Ins. Co.Supreme Court of the United States · 1828
3Cited by17 opinions
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- Powell v. RothensiesCourt of Appeals for the Third Circuit · 1950
- Anderson v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1917
- Chesapeake & Ohio Railway Co. v. DeAtleyCourt of Appeals of Kentucky · 1914
- Crystal Spring Distillery Co. v. CoxCourt of Appeals for the Sixth Circuit · 1892
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