Legal Opinion

Buckwalter v. United States

Supreme Court of Pennsylvania

Decided May 29, 1824PublishedCited by 5 opinions

IN ERROR. The United States brought an action of debt in the Court of Common Pleas of Lancaster county, to recover a penalty for distilling without license, and for double duties, not exceeding two hundred and fifty dollars. The declaration calls on the defendant to answer the United States of a plea, that he render under them the sum of two hundred dollars, which to them he owes, and from them unjustly detains.

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IN ERROR. The United States brought an action of debt in the Court of Common Pleas of Lancaster county, to recover a penalty for distilling without license, and for double duties, not exceeding two hundred and fifty dollars. The declaration calls on the defendant to answer the United States of a plea, that he render under them the sum of two hundred dollars, which to them he owes, and from them unjustly detains. It then sets out, that by the act of congressof 19th April, 1816, laying new duties on the distilling of spirituous liquors, it is enacted, “that if any person shall after the 30th…

1Opinion of the Court

The opinion of the court was delivered by

Duncan. J.

There are numerous errors assigned, all of which it is unnecessary to consider, as there is one objection no verdict could cure. There is no precise time alleged, during which the plaintiff in error used the stills; nor an averment of the amount of the double duties. And there are double penalties given for the same offence. The infliction is not of several penalties for every still used, but for the use of any still or stills, or other implements *196used in distilling spirituous liquors. The use of the still or stills was a single act, for…

2Cases cited5 opinions

  1. Borden v. FitchNew York Supreme Court · 1818
  2. Greenleaf v. QueenSupreme Court of the United States · 1828
  3. Hughes v. Union Insurance Co. of BaltimoreSupreme Court of the United States · 1823
  4. Garland v. ChattleNew York Supreme Court · 1815
  5. Douglass v. BeamSupreme Court of Pennsylvania · 1809

3Cited by5 opinions

  1. Spicer v. ReesSupreme Court of Pennsylvania · 1835
  2. Mevay v. EdmistonSupreme Court of Pennsylvania · 1829
  3. United States v. DicksonWashington Supreme Court · 1948
  4. Leggett v. HunterNew York Court of Appeals · 1859
  5. United States v. BarberSupreme Court of Pennsylvania · 1828

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