Henderson's Tobacco
Supreme Court of the United States
In error to the Circuit Court for the District of Iowa. This was an information under the act of July 20, 1868,* entitled “An act imposing taxes on distilled spirits and tobacco, and for other purposes,” to enforce a forfeiture, under the revenue laws, of certain caddies of tobacco which had been seized on the 17th of August, 1869, and which were claimed by Henderson & Co. The information contained three counts.
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In error to the Circuit Court for the District of Iowa. This was an information under the act of July 20, 1868,* entitled “An act imposing taxes on distilled spirits and tobacco, and for other purposes,” to enforce a forfeiture, under the revenue laws, of certain caddies of tobacco which had been seized on the 17th of August, 1869, and which were claimed by Henderson & Co. The information contained three counts. The first was, in substance, that since the first day of January, 1868, to wit, from January 1, 1868, to August 17, 1869, the claimants, being the owners of a tobacco factory, with…
1Opinion of the CourtJustice Strong
It is contended, on behalf of the United States, that the proviso relied upon by the claimants was repealed by the act of July 20, 1868.
If this is so, it was a repeal by implication only. That act contains no words expressly repealing either the act of 1867 or that of 1864, to which the one of 1867 was a supplement. On the contrary, the repealing clause, which it does contain, indicates plainly the intention of Congress to leave in force some portions of former acts relative to the same subject-matter. The 105th section enacts, “ that all acts and parts of acts inconsistent with the…
2Cited by72 opinions
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- Montana v. Blackfeet Tribe of IndiansSupreme Court of the United States · 1985
- Red Rock v. HenrySupreme Court of the United States · 1883
- Frost v. WenieSupreme Court of the United States · 1895
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