OCR Text |
Show Whisky Tax Decision, New Yrork, 4. Judge Sbipman, of the United States court, has filed a decision in the suit of the United Stales against John Halloran aud others, in which tho government , sought to collect a tax upon tho dif-1 ference between the producing ca- pacity of the distillery and the amount j of spirits actually distilled upon which 1 tax had already been regularly as-! sesaed and collected. The government govern-ment brought the suit upon Hal-loran'a Hal-loran'a bonds. The surely set up in defense the assessment and previous collection of the tax upon the true return of spirits actually produced, and that no lawful assessment has been made. Judge Sbipman holds that the action relied upon by the government makes the capacity and not the actual production the basis of taxation, and he holds that as the statue designates the rate of the tax, assesment is not necessary to entitle the government to recover it in action upon the distiller's bond; also that in each action where an assessment is not relied upon, an erroneous assessment, assess-ment, which did not include the amount actually due as prescribed by tho statute, is not conclusive ngainat the government. |