United States v. Chevallier

BELLINGER, District Judge.

This is an action at law to recover the special tax claimed to he due to the United States from (the defendant for selling, or offering to sell, in the city of Portland, in this district, domestic distilled spirits and wines, both as a wholesale and retail dealer.

Section 3244 of the Revised Statutes provides as follows:

“Wholesale liquor dealers shall pay one hundred dollars. Every person who sells or offers for sale foreign or domestic distilled spirits or wines in quantities of not less than five wine gallons at the same time, shall be regarded as a wholesale liquor…