United States v. Hermance

S.D. New York

United States v. Hermance

26 F. Cas. 293, 24 Int. Rev. Rec. 111

DecidedJuly 1, 1877

StatusPublished

This text of 26 F. Cas. 293 (United States v. Hermance) is published on Counsel Stack Legal Research, covering District Court, S.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

United States v. Hermance, 26 F. Cas. 293, 24 Int. Rev. Rec. 111 (S.D.N.Y. 1877).

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Opinion

BLATCHFORD, District Judge.

I am of opinion that the placing of the moneys in the hands of Mr. Curtis by the distillers was not the payment of the tax to the United States in such wise as to make the sureties on the bond of Mr. Curtis liable for such moneys. The payment of the tax was not complete. The receipt of the stamps by the distillers was a parr of the payment of the tax. When Mr. Curtis absconded the stamps were still in the possession of the United States. They were subsequently given to the distillers by order of the commissioner of internal revenue after notice from the sureties not to do so. The United States could not, by such act, create a liability in the sureties which did not before exist. Let a verdict be entered for the defendants.

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BLATCHFORD, District Judge.

I am of opinion that the placing of the moneys in the hands of Mr. Curtis by the distillers was not the payment of the tax to the United States in such wise as to make the sureties on the bond of Mr. Curtis liable for such moneys. The payment of the tax was not complete. The receipt of the stamps by the distillers was a parr of the payment of the tax. When Mr. Curtis absconded the stamps were still in the possession of the United States. They were subsequently given to the distillers by order of the commissioner of internal revenue after notice from the sureties not to do so. The United States could not, by such act, create a liability in the sureties which did not before exist. Let a verdict be entered for the defendants.

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Bluebook (online)

26 F. Cas. 293, 24 Int. Rev. Rec. 111, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-hermance-nysd-1877.