Legal Opinion

United States v. Calhoun

District Court, D. South Carolina

Decided August 29, 1889PublishedCited by 2 opinions

Indictment for Selling Liquor without Payment of Special Tax.

1Opinion of the Court

Simonton, J.,

(charging jury.) The defendant, an apothecary, is charged with violating section 3242, Rev. St., being a retail liquor dealer without paying the special tax. It is not denied that he sold to the several persons, witnesses for the government, a compound of rye whisky and calisaya bark. The defense is that this was a medicine originally put up under a prescription of a physician. An apothecary who bona fide uses spirituous liquor exclusively in the preparation or making up-of medicines need not pay the special tax. These are the questions you must answer in this case: In the sale…

2Cited by2 opinions

  1. Dutton v. StateCourt of Criminal Appeals of Oklahoma · 1922
  2. Allen v. Liquid Carbonic Co.Court of Appeals for the Eighth Circuit · 1909

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