United States v. Sisk
Court of Appeals for the Fourth Circuit
In Error to the Circuit Court of the United States for the Western District of North Carolina, at Greensboro. Action by the United States against Kelly W. Sisk and others. Judgment for defendants, and plaintiff brings error. This is an action of debt on a distiller’s bond.
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In Error to the Circuit Court of the United States for the Western District of North Carolina, at Greensboro. Action by the United States against Kelly W. Sisk and others. Judgment for defendants, and plaintiff brings error. This is an action of debt on a distiller’s bond. The complaint in the fourth paragraph alleges that the breach of bond consists in the fact as therein alleged that the defendant Sisk, during the period from the 1st day of May, 1901, to the 1st day of May, 1902, produced “13S gallons of spirits which he removed from the said ;distillery premises without paying the tax…
1Opinion of the CourtPritchard, Circuit Judge
(after stating the facts as above). Treating the statement of the case as found in the record made by the court below as the bill of exceptions required by our rule 10 — the same having been signed and sealed by the judge — and evidently intended as such- bill, we find the facts to be as follows:
“The plaintiff introduced the assessment list for September, 1901, from the office of the .collector of internal revenue for the Fifth collection district of North Carolina, showing an assessment of $151.80 assessed upon three packages of spirits produced by the defendant's distillery during the…
2Cases cited12 opinions
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- Gibbons v. United StatesSupreme Court of the United States · 1869
- Hart v. United StatesSupreme Court of the United States · 1877
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- United States v. NichollSupreme Court of the United States · 1827
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- United States Fidelity & Guaranty Co. v. United StatesCourt of Appeals for the Second Circuit · 1912
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