Dougherty v. Lewis

HEALY, Circuit Judge.

Appellant sued to recover taxes assessed and collected as due upon distilled spirits. From an adverse judgment he appeals.

A Federal statute (Sec. 3251, Revised Statutes, 26 U.S.C.A. Int.Rev.Code, § 2800 *479(d) provides: “Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distillery, or distilling apparatus, shall be jointly and severally liable' for the taxes imposed by law on the distilled spirits produced therefrom.”

Three men, Biagi, Bianchini and Rodoni, agreed to set up and operate an illicit distillery for the…