United States v. Ferrary
Supreme Court of the United States
Error to the Circuit .Court of the United States for the Eastern District of Tennessee. This is an action on a distiller’s bond given to the United States under the seventh section of the act of July 20, 1868, 15 Stat. 127..
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Error to the Circuit .Court of the United States for the Eastern District of Tennessee. This is an action on a distiller’s bond given to the United States under the seventh section of the act of July 20, 1868, 15 Stat. 127.. The tenth section of that act is as follows: — “ Immediately after the passage Of this act, every assessor shall proceed, at the expense of the United States, with the aid of some competent and skilful person, to be designated by the Commissioner of Internal Revenue, to make survey of each distillery registered, or intended to be registered, for the production of spirits…
1Opinion of the CourtJustice Strong
The act of July 20, 1868,' which imposes taxes on distilled spirits and tobacco, directs that there shall be levied and collected on all distilled spirits on which ^ the tax then prescribed by law. had not been paid a tax of fifty cents on each and every, proof gallon, to be paid by the distiller, owner, or person having possession thereof, before, removal from distillery warehouse. It also declares that every proprietor or possessor of a still, distillery,^or distilling apparatus, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom.…
2Cited by2 opinions
- King v. United StatesSupreme Court of the United States · 1879
- Meads v. United StatesCourt of Appeals for the Sixth Circuit · 1897