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HARTMAN V. BEAN, 99 U. S. 393 (1878)

U.S. Supreme Court

Hartman v. Bean, 99 U.S. 393 (1878)

Hartman v. Bean

99 U.S. 393


A. purchased, May 8, 1875, certain high wines from B., which the latter had produced and removed from his distillery to the bonded warehouse, the tax not having been paid on them. The collector of internal revenue was duly notified of the sale. While they were there, the Commissioner of Internal Revenue, under authority of sec. 3309 of the Revised Statutes, assessed a tax on the number of proof gallons of spirits distilled by B. at that distillery between Jan. 6 and March 8, 1876. Held that the wines so purchased by A. were subject to the lien of the tax, and also, in case of its nonpayment, to the interest penalty and charges provided by law.

The facts are stated in the opinion of the Court.

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