United States v. Smith, Kline & French Co.
District Court, E.D. Pennsylvania
Action by the United States' against the Smith, Kline & French Company to recover special taxes and penalties imposed on persons engaged in the business of rectifying, purifying, and refining distilled spirits. Verdict for plaintiff. On motion by defendant for judgment non obstante veredicto.
1Opinion of the Court
HODDAND, District Judge.
This is a suit in assumpsit instituted to recover the sum of $1,800, special tax and penalties thereon under *533section 3244, Rev. St. (U. S. Comp. St. 1901, p. 2096), requiring a special tax to be paid by all persons engaged in the business or occupation of rectifying, purifying, and refining distilled spirits. During the years ending June 30, A. D. 1896 to A. D. 1907, respectively and inclusively, defendant was engaged in business in this city as wholesale druggists and manufacturing chemists. It was also engaged in the manufacture of fluid extract of ginger by pouring…
2Cases cited2 opinions
- United States v. HanceDistrict Court, E.D. Pennsylvania · 1911
- United States v. S. Twitchell Co.District Court, E.D. Pennsylvania · 1911
3Cited by4 opinions
- United States v. Robert E. MeyerCourt of Appeals for the First Circuit · 1987
- 3M Co. (Minnesota Mining & Manufacturing) v. BrownerCourt of Appeals for the D.C. Circuit · 1994
- 3m Company v. Carol M. BrownerCourt of Appeals for the D.C. Circuit · 1994
- United States v. Springer & LotzDistrict Court, E.D. New York · 1933