Court : US Supreme Court
..... 187 to the point where the line of alexander and munsell, run by them in the last year under the authority of an act of the" legislature of kentucky entitled "an act to run the boundary line between this state and tennessee, west of the tennessee river, approved february 8, 1819," would cross said river, and thence with ..... said lands, or assert their rights in the courts of justice, without prejudice by lapse of time, or from any statute of limitations for any period prior to the settlement of the boundary between the two states; saving, however, to the holders and occupants of conflicting claims, if any there be, the right of showing such entries or grants to be invalid, and of no effect, or that they have paramount and superior titles ..... should any further legislative acts be requisite to effectuate the foregoing articles and stipulations, the faith of the two states is hereby pledged that they will unite in making such provisions, and respectively pass ..... that in her legislative, judicial, and military capacity, tennessee always claimed possession, and acted up to said ..... said lands, or assert their rights in the courts of justice without prejudice by lapse of time, or from any statute of limitations for any period prior to the settlement of the boundary between the two states, saving, however, to the holders and occupants of conflicting claims, if any there be, the right of showing such entries or grants to be invalid, and of no effect, or that the have paramount and superior titles .....
Tag this Judgment!Court : US Supreme Court
..... any license to an innholder or common victualler may be so framed as to authorize the licensed person to keep an inn or victualling house without authority to sell any intoxicating liquor, and no excise or fee shall be required for such license, provided that nothing contained in this act or in the forty-seventh chapter of the revised statutes shall be so construed as to require the county commissioners ..... the same process of legislation and reasoning adopted by the state and its courts could bring within the police power any article of consumption that a state might wish to exclude, whether it belonged to that which was drank or to food and clothing, and with nearly equal claims to propriety, as malt liquors and the produce of fruits other than grapes stand on ..... general assembly of said state of rhode island and providence plantations, entitled, 'an act enabling town councils to grant licenses for retailing strong liquors, and for other purposes,' and the act entitled 'an act in addition to an act, entitled, an act enabling town councils to grant licenses for retailing strong liquors, and for other purposes,' and appended hereto and set out as a part ..... section of an act, passed july 7, 1827, entitled, 'an act regulating licensed houses,' and other acts or parts of acts inconsistent with the provisions of this act, be, and the same hereby are, repealed ..... the same powers, for there can be no "authority of the united states" save what is derived mediately or immediately, and regularly .....
Tag this Judgment!Court : US Supreme Court
..... that the law in question -- namely the twentieth section of the internal revenue act of june 30, 1864, as amended by the ninth section of the act of july 13, 1866 -- does not refer at all to the tax assessed upon brewers, inasmuch as they were required by the same act of 1866 to use stamps, instead of making monthly returns, from and after the 1st of september, 1866, whereas the amended twentieth section authorizing a reassessment, only applied, by its terms, to ..... " this same act [ footnote 6 ] of 1866 changed the mode of assessing and collecting the tax on malt liquors, and made the tax on them after the 1st ..... the brewer may have made more beer than he stamped, and by the fifth section of the act of march 2, 1867, [ footnote 9 ] it is enacted that "if the manufacturer of any article upon which a tax is required to be paid by means of a stamp shall have sold or removed for sale any such articles ..... the said assessor may, from time to time, or at any time within fifteen months from the time of the passage of this act, or from the time of the delivery of the list to the collector as aforesaid, enter in any monthly or special list the ..... under the twentieth section of the internal revenue act of june 30, 1864, as amended by the ninth section of the act of july 13, 1866, it is not necessary that an assessor, in making a reassessment for deficiencies, should make his reassessment coincide, month by month, in the terms which it covers, with the monthly returns of the manufacturer; that .....
Tag this Judgment!Court : US Supreme Court
..... plaintiffs contended first that the sales made by them were made as mere agents of the manufacturers at their principal office and place of business, and therefore came under the exemption provided in section seventy-four, above quoted; secondly that, at most, they were commercial brokers, and therefore liable for only one-half the amount for which they were assessed. ..... be regarded as a wholesale dealer whose business it is, for himself or on commission, to sell or offer to sell any goods, wares, or merchandise of foreign or domestic production, not including wines, spirits, or malt liquors, whose annual sales exceed $25,000. ..... have been imposed on the corporations themselves if they had sold the goods in any other manner than as provided in the seventy-fourth section of the act, namely at the place of manufacture or, by sample, at their principal office and place of business. ..... " an exception was made in favor of manufacturers selling their own goods, by section seventy-four, as amended by the act of july 13, 1866: [ footnote 2 ] "but nothing herein contained shall require a special tax ..... under the seventy-ninth section of the internal revenue act of 1864, as amended by the act of july 13, 1866, 14 statutes at large, persons who sell goods in their own name at their own store on commission and have possession of the goods as soon as the sales are made, and who ..... under the seventy-ninth section of the internal revenue act of june 30th, 1864, as amended by the act of july 13, 1866. .....
Tag this Judgment!Court : US Supreme Court
..... barrels; and shall also from day to day enter or cause to be entered, in a separate book to be kept by him for that purpose an account of all materials by him purchased for the purpose, of producing such fermented liquors, including grain and malt, and render to the collector of internal revenue for the district, on or before the tenth day of each month, a true statement, in writing, taken from his books, of the estimated quantity, in barrels, of such ..... quaere does the act entitled "an act to define the tax on fermented or malt liquors," approved may ..... decide whether this rule of evidence has been changed by the "act to define the tax on fermented or malt liquors," passed may 13, 1876, 19 stat. 53. ..... 3225, it is provided that where a second assessment has been made pursuant to this authority, such assessment shall not be remitted, nor shall taxes collected under such assessment be recovered, refunded, or ..... upon the trial, the plaintiffs offered to prove by witnesses on the stand that, from the date at which the internal revenue act of 1866 went into effect, until the assessment complained of was made, "no beer was sold or removed from their brewery for consumption or sale except in barrels or parts of barrels, which were ..... second assessment, and the question presented is as to the manner in which a manufacturer of fermented liquors may be permitted to prove that his returns did not contain an understatement. ..... , 1874, the commissioner of internal revenue, acting under the authority of sec. .....
Tag this Judgment!Court : US Supreme Court
..... the same rate of duty per gallon was imposed on wines imported in bottles as on wines imported in casks, and a duty of three cents in addition was imposed on each bottle, and the same section further provided that "wines, brandy, and other spirituous liquors imported in bottles shall be packed in packages containing not page 107 u. s. ..... 171, it was provided that the separate duty on bottles "containing wines, brandies, or other spirituous liquors subject to duty" should be two cents each, and that the duty on ale, porter, and beer in bottles should be thirty-five cents per gallon, and otherwise than in bottles, twenty cents ..... 227, and stress was laid in the decision on the analogous fact that while there was in the act a duty on bottles, there was no duty on bottles containing any article, but only a duty on the article in the ..... it is manifest, we think, in view of the course of legislation by congress, that an enactment that the duty on ale, porter, and beer in bottles shall be so much per gallon, cannot be regarded as an enactment that there shall be no additional duty on the bottles, when there is another provision of ..... the duty on any wines imported into the united states shall not be less than ten cents per gallon, "and that the bottles in which any liquor is imported shall be subject to the payment of the like duty as empty bottles. ..... to a clear understanding of the statutory provisions in force at that time it will be useful to trace the course of legislation on the subject. .....
Tag this Judgment!Court : US Supreme Court
..... spirits, wines, and malt liquors, imported in pipes, hogsheads, tierces, barrels, casks, or other similar packages shall be first placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected, marked, and branded by a united states customs gauger, and a stamp affixed to each package indicating the date and particulars of such inspection, and the secretary of the treasury is hereby authorized to prescribe the form ..... as relevant, provides: "every cask or other package from which the stamp for imported liquors required by this act to be placed thereon shall not be effaced, obliterated, or destroyed on emptying such package shall be forfeited, and the same may be seized by any officer of internal revenue wherever found, and all the provisions and penalties of section thirty-three hundred and twenty-four of the revised statutes of the united states, relating to empty casks or packages ..... after stating the facts in the language reported above, he continued: the twelfth section of the act of march 1, 1879, does not define the offense of removing stamps from packages of imported liquors or of having in possession stamps so removed, except by adopting the provisions of rev. ..... to remove such a stamp is one offense; to aid and assist in such a removal is another; the third is to have in possession such a stamp "so removed as aforesaid," and these are all of that class of offenses embraced by the 12th section of the act of march 1, 1879. .....
Tag this Judgment!Court : US Supreme Court
..... ." in addition to the foregoing act, there was another independent law in operation in michigan in 1883, being an act passed may 31, 1879, entitled "an act to provide for the taxation of the business of manufacturing and selling spirituous and intoxicating, malt, brewed, or fermented liquors," and to repeal a previous act for the same purpose, passed in 1875 ..... ? whatever may be the motive for such taxes, they cannot fail to beget irritation and to lead to retaliation, and it is not difficult to foresee that an indulgence in such a course of legislation must inflame and produce a state of feeling that would seek its gratification in any measures, regardless of the consequences ..... . 1, it is said: "the result of all these decisions is that the several states have no authority to prescribe different regulations in relation to the commerce in certain articles, dependent upon the state from which they are brought ..... . every person making such sales or soliciting or taking orders as in the first section of this act provided shall exhibit such receipt to every person to whom he makes sale or from whom he takes or solicits orders for such liquors, and shall exhibit such receipt to any supervisor, justice of the peace, sheriff, under sheriff, or deputy sheriff, city or village marshal, chief of police, policeman, or constable, when required so to do, during business hours .....
Tag this Judgment!Court : US Supreme Court
..... there sustained the validity of an ordinance of the village of hyde park, in cook county, illinois, passed under legislative authority, forbidding any person from transporting through that village offal or other offensive or unwholesome matter or from maintaining or carrying ..... saline county, kansas, that the defendant mugler pay a fine of one hundred dollars for the alleged violation of a statute of said state prohibiting the sale or barter of spirituous or malt liquors except for medical, scientific, and mechanical purposes, said statute being in violation of article 14 of the constitution of the united states, which provides that" "no state shall make or enforce ..... section provides "that any person or persons who shall manufacture, sell, or barter any spirituous, malt, vinous, fermented, or other intoxicating liquors shall be guilty of a misdemeanor: provided, however, that such liquors may be sold for medical, scientific, and mechanical purposes, as provided in this act ..... order to give effect to that amendment, the legislature repealed the act of 1868, and passed an act, approved february 19, 1881, to take effect may 1, 1881, entitled "an act to prohibit the manufacture and sale of intoxicating liquors, except for medical, scientific, and mechanical purposes, ..... 816 , where the constitution was invoked against the repeal by the state of a charter, granted to a private corporation, to conduct a lottery, and for which that corporation paid to the state a valuable consideration in money .....
Tag this Judgment!Court : US Supreme Court
..... the same process of legislation and reasoning adopted by the state and its courts could bring within the police power any article of consumption that a state might wish to exclude, whether it belonged to that which was drunk or to food and clothing, and with nearly equal claims to propriety, as malt liquors, and the produce of fruits other than grapes, stand on no higher ground than the light wines of ..... judicial tribunals were not to be misled by mere pretenses, and were under a solemn duty to look at the substance of things whenever it became necessary to inquire whether the legislature had transcended the limits of its authority, and that "if, therefore, a statute purporting to have been enacted to protect the public health, the public morals, or the public safety has no real or substantial relation to those objects or is a palpable ..... to be shipped from said city to the city of marshalltown, in the state of iowa, which is a station lying and being on said defendant's line of railroad between said cities of chicago and council bluffs, but the defendant then and there refused to receive said beer or any part thereof for shipment, to the damage of the plaintiffs of ten thousand dollars, and therefore they bring their suit, etc ..... and by the tenth section of said act it was and is provided as follows, to-wit:" " that 1553 of the code, as amended and substituted by chapter 143 of the acts of the twentieth general assembly, be, and the same is hereby, repealed, and the following enacted .....
Tag this Judgment!