United States v. Powell

81 U.S. 493, 20 L. Ed. 726, 14 Wall. 493, 1871 U.S. LEXIS 1016
CourtSupreme Court of the United States
DecidedNovember 11, 1872
StatusPublished
Cited by8 cases

This text of 81 U.S. 493 (United States v. Powell) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States v. Powell, 81 U.S. 493, 20 L. Ed. 726, 14 Wall. 493, 1871 U.S. LEXIS 1016 (1872).

Opinion

Mr. Justice CLIFFORD

delivered the opinion of the court.

Persons intending to engage in the business of a distiller are required to give notice in writing to the assessor of the *498 district, stating their names and places of residence and the place or places where the business is to be carried- on, and before proceeding with the business they are required to make and execute a bond in the form prescribed by the commissioner, with at least two sureties to be approved" by the assessor of the district, conditioned that the principal shall faithfully comply with all the provisions of law in relation to the duties and business of distillers, and that he will pay all penalties incurred or fines imposed op him for a violation of any of the said provisions. *

Pursuant to that requirement the two defendants first named in the declaration made and executed the twb bonds therein described, conditioned in the very words of the seventh section of the act containing the requirement, as appears by the record.

Distillers are also required by the fifteenth section of the act to provide at their own expense a warehouse, .situated on and to constitute a part of their distillery premises, to be used only for the storage of distilled spirits of their own manufacture; and the provision is that such warehouse, when approved by the commissioner, on report of the collector, shall be deemed to be' a bonded warehouse of the United States and be known as a distillery warehouse, and that it shall be under the direction and control of the collector of the district and in charge of an internal revenue storekeeper assigned thereto by the commissioner. .

Provision is also made by the joint resolution of the twenty-ninth of March, 1869, that the proprietors of all internal revenue bonded warehouses shall reimburse to the United States the expenses and salary of all storekeepers or other officers in charge of such Warehouses, and that the same shall be paid into the treasury and accounted for like other public moneys.

Most of the material facts are either admitted or not controverted by the pleadings. It is conceded as follows: (1.) That the principal defendants engaged in the business of a *499 distiller for the periods mentioned in the declaration. (2.) That they constructed warehouses for the storage.of distilled spirits of their own manufacture. (3.) That the warehouses were in charge of internal revenue storekeepers assigned thereto by the commissioner. (4.) That the plaintiffs paid the per diem wages of the storekeepers, and that they demanded of the defendants to be reimbursed the amount so paid for that service, and that the defendants refused to pay as requested, and that the bonds described in the declaration were duly executed.

Payment being refused, the plaintiffs brought an action of debt to recover the amount. Service having been made the defendants appeared and pleaded as follows: (1.) Performance. (2.) That they were not bound to pay the wages of the storekeepers in charge of their distillery warehouse; that the storekeeper was an officer appointed and selected by the plaintiffs, and that he was' placed by. them in the distillery warehouse of the defendants, and that they, the plaintiffs, were bound to pay his per diem wages. (3.) That the warehouse attached to their distillery is known as a distillery warehouse and not as a bonded warehouse, as it constitutes a part of their distillery premises, and that the defendants are not bound to pay the wages of the storekeeper. (4.) That the plaintiffs have no right to be reimbursed for the wages they paid to the storekeeper for service rendered or work done on Sunday or the Lord’s day. (5.) Super-added is also the separate plea of the sureties — that the plaintiffs at the time the first bond was executed were bound to pay the storekeeper in charge of the warehouse, and that the subsequent act, even if applicable to distillery warehouses, cannot change or alter their liability as sureties, nor can it increase their responsibility.

1. Performance certainly is not proved as matter of fact, ás it-is not pretended that the defendants have reimbursed the plaintiffs for any part of the amount which the latter paid to the'storekeepers for their per diem, wages while they were in charge of the defendants’ distillery warehouses, which is all that need be remarked in respect to that defence.

*500 2. Undoubtedly the storekeeper is au officer appointed and selected by the plaintiffs, but the question whether the defendants are bound to reimburse the plaintiffs the amount paid for .their per diem wages while in charge of their distillery warehouses is a question of law depending upon the construction of the joint resolution to which reference has been made. 'Argument to show that the question must be answered in the affirmative, if the joint resolution is applicable to the case, is hardly necessary, as the language is explicit that the proprietors of all internal revenue bonded warehouses shall reimburse to the United States the expenses and salary of all storekeepers or other officers in charge Of such warehouses.

3. Attempt is made to show that a distillery warehouse is not a bonded warehouse within the meaning of the joint resolution, but the proposition cannot be maintained, as the act of Congress provides that such a warehouse, when approved by the commissioner, on report of the collector, shall he deemed a bonded warehouse of the United States; and it matters not that the act provides that it shall be known as a distillery warehouse, as the requirement of the act is that it shall be under the direction and control of the collector of the district, and be in charge of an internal revenue storekeeper assigned thereto by the commissioner. Beyond all doubt, therefore, the internal revenue bonded warehouse referred to in the joint resolution includes the bonded warehouse known as the distillery warehouse described in the fifteenth section of the act imposing taxes on distilled spirits. *

4. Suppose that it is so, still it is contended by the defendants that they are not bound by the first bond to reimburse the plaintiffs for the amount paid to the storekeeper for that service, because the bond was made and executed before the passage of the joint resolution.

It must be admitted that any substantial addition by law to the duties oí the obligor of a bond, after the execution *501 of the instrument, materially enlarging his liabilities, will not impose any additional responsibility upon his sureties,, unless the words of the bond, by a fair and reasonable com struction, bring such subsequently imposed duties within its provisions. * Conceding that rule to be correct it becomes necessary to examine the recitals apd condition of the bond first described in the declaration, as the question must depend very largely upon the construction of the language there employed.

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Bluebook (online)
81 U.S. 493, 20 L. Ed. 726, 14 Wall. 493, 1871 U.S. LEXIS 1016, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-powell-scotus-1872.