United States v. Allen

The indictment in this cause charged the defendant with a violation of section 3242 of the Revised Statutes, in that he was carrying on the business of a retail liquor dealer at Sioux City,' Iowa, without *737having paid the special tax imposed upon such dealers by the statutes of the United Stales. The evidence adduced on the trial showed that the defendant had undertaken the business of procuring and furnishing to any one who would patronize him liquors, spirituous and malt, in quantities loss than five gallons, lie had a place of business, in which was found by the state officers, having a…