United States v. Glab

U.S. Circuit Court for the District of Iowa

United States v. Glab

25 F. Cas. 1332, 1 McCrary's Cir. Ct. Rpts 166

CourtU.S. Circuit Court for the District of Iowa

DecidedOctober 15, 1876

StatusPublished

This text of 25 F. Cas. 1332 (United States v. Glab) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

United States v. Glab, 25 F. Cas. 1332, 1 McCrary's Cir. Ct. Rpts 166 (circtdia 1876).

Pincite

Opinion

DILLON. Circuit Judge.

As the same business was carried on in the same place by Glab, and not elsewhere by either partner; as no new member, was introduced into the firm on the dissolution; as there is no express requirement in such a case that a new license shall be taken out by the successor, guided by the provision that “any number of persons doing business as a firm at any one place, shall be required to pay but one special tax” (Rev. St. § 3234); and by the spirit of the analogous cases as to succession in business provided for by section 3241, and influenced by the consideration that the government received its revenue on this business in this place for a year, and is not therefore deprived of any revenue in fact, and that within the limitations of this case no door is open for fraud, I am of opinion that, upon the special facts, the judgment of the district court was right. Affirmed.

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DILLON. Circuit Judge.

As the same business was carried on in the same place by Glab, and not elsewhere by either partner; as no new member, was introduced into the firm on the dissolution; as there is no express requirement in such a case that a new license shall be taken out by the successor, guided by the provision that “any number of persons doing business as a firm at any one place, shall be required to pay but one special tax” (Rev. St. § 3234); and by the spirit of the analogous cases as to succession in business provided for by section 3241, and influenced by the consideration that the government received its revenue on this business in this place for a year, and is not therefore deprived of any revenue in fact, and that within the limitations of this case no door is open for fraud, I am of opinion that, upon the special facts, the judgment of the district court was right. Affirmed.

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Bluebook (online)

25 F. Cas. 1332, 1 McCrary's Cir. Ct. Rpts 166, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-glab-circtdia-1876.