United States v. Singer
Supreme Court of the United States
Error to the Circuit Court for the Northern District of Illinois; the case being this: The 20th section of the act of July 20th, 1868, entitled “ Aii act imposing taxes on distilled spirits and tobacco, and for other purposes,”* enacts: “That on the receipt of the distiller’s first return in each month, the assessor shall inquire and determine whether said distiller has accounted in his returns for the preceding month for all the spirits produced by him; and to determine the…
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Error to the Circuit Court for the Northern District of Illinois; the case being this: The 20th section of the act of July 20th, 1868, entitled “ Aii act imposing taxes on distilled spirits and tobacco, and for other purposes,”* enacts: “That on the receipt of the distiller’s first return in each month, the assessor shall inquire and determine whether said distiller has accounted in his returns for the preceding month for all the spirits produced by him; and to determine the quantity of spirits thus to be accounted for, the whole quantity of materials used for the production of spirits shall…
1Opinion of the CourtJustice Field
Two questions are presented by the counsel of the government for our consideration in this case. One relates to the construction which should be given to the twentieth section of the act of July 20th, 1868, imposing taxes on distilled spirits; and the other relates to the liability of the defendants on the bond in suit to reimburse the United States the amount paid by them to the storekeeper placed in charge of the warehouse of the distillers.
Upon the construction which should be given to the twentieth section of the act of July, 1868, there appears to have been someconflictof opinion among…
2Cited by35 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Knowlton v. MooreSupreme Court of the United States · 1900
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Marconi Wireless Telegraph Co. of America v. CommonwealthMassachusetts Supreme Judicial Court · 1914
- National Surety Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1904
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