United States Supreme Court Cases & Opinions

U.S. Supreme Court

United States v. Glab, 99 U.S. 225 (1878)

United States v. Glab

99 U.S. 225

Syllabus

1. Brewers are included within the prohibition of the statute, 14 Stat. 113; Rev.Stat., sec. 3232, that no person, firm, company, or corporation shall be engaged in or carry on any trade, business, or profession until he or they shall have paid the required special tax.

2. If such tax for one year has been paid by a firm of brewers which before the expiration of the year is dissolved by the retirement of one partner, the other may carry on the same trade or business at the same place for the remainder of the year without again paying such tax or any part thereof.

This was a civil action brought Oct. 24, 1874, to recover the penalty imposed for carrying on the business of a brewer without having paid the special tax therefor required by the act of Congress. The case was submitted on an agreed statement of facts. On May 1, 1873, the defendant and his then partner paid their special tax for carrying on that business. The firm was dissolved August 1 of that year by the defendant's purchasing the interest of his partner in the business, and he carried it on at the same place until the first day of May thereafter without having paid any other tax therefor. The district court gave judgment for the defendant, which was affirmed by the circuit court. The United States sued out this writ, and assigns for error the rendition of the judgment in favor of the defendant.

Page 99 U. S. 226