Legal Opinion

Western Express Co. v. United States

Court of Appeals for the Eighth Circuit

Decided October 20, 1905No. 2,204PublishedCited by 13 opinions

In Error to the Circuit Court of the United States for the District of North Dakota.

1Opinion of the Court

PHILIPS, District Judge.

This is an action by the defendant in error, the United States, against the plaintiff in error, the Western Express Company, to recover special taxes assessed against the defendant as a wholesale and retail dealer in liquors. There are a large number of counts in the petition for assessments made against the express company for selling malt liquors at each of 26 stations on the line of the Minneapolis, St. Paul & Sault Ste. Marie Railway Company in North Dakota. North Dakota is a prohibition state. On a trial to a jury, at the conclusion of the evidence, the respective…

2Cases cited4 opinions

  1. United States v. RindskopfSupreme Court of the United States · 1882
  2. Slack v. Tucker & CSupreme Court of the United States · 1875
  3. Quinn v. DimondCourt of Appeals for the Ninth Circuit · 1896
  4. Girard Trust Co. v. McKinley-Lanning Loan & Trust Co.U.S. Circuit Court for the District of Eastern Pennsylvania · 1905

3Cited by13 opinions

  1. Paschal v. BliedenCourt of Appeals for the Eighth Circuit · 1942
  2. Empire State Cattle Co. v. Atchison, T. & S. F. Ry. Co.Court of Appeals for the Eighth Circuit · 1906
  3. Meyer & Chapman State Bank v. First Nat. BankCourt of Appeals for the Eighth Circuit · 1923
  4. In Re Keep Electric & Manufacturing Co.District Court, D. Minnesota · 1951
  5. Penrose v. SkinnerDistrict Court, D. Colorado · 1921

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