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UNITED STATES v. SINGER

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82 U.S. 111 (1872)

15 Wall. 111

21 L.Ed. 49

UNITED STATES, v. SINGER.

Supreme Court of United States.

December 9, 1872.

Attorney(s) appearing for the Case

Messrs. Edward Roby, and H.S. Monroe, in support of the rulings below.

Mr. G.H. Williams, Attorney-General, and Mr. C.H. Hill, Assistant Attorney-General, for the United States, contra.

Mr. Justice FIELD delivered the opinion of the court.

Two questions are presented by the counsel of the government for our consideration in this case. One relates to the construction which should be given to the twentieth section of the act of July 20th, 1868, imposing taxes on distilled spirits; and the other relates to the liability of the defendants on the bond in suit to reimburse the United States the amount paid by them to the storekeeper placed in charge of...

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