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Judgment Search Results Home > Cases Phrase: revenue recovery act 1890 Court: supreme Year: 1904 Page 2 of about 28 results (0.061 seconds)

Dec 19 1904 (FN)

Johnson Vs. Southern Pacific Co.

Court : US Supreme Court

..... movement of interstate traffic, and so within the law. finally, it is argued that johnson was guilty of such contributory negligence as to defeat recovery, and that therefore the judgment should be affirmed. but the circuit court of appeals did not consider this question, nor apparently did the circuit ..... ; holy trinity church v. united states, 143 u. s. 457 , 143 u. s. 463 . president harrison, in his annual messages of 1889, 1890, 1891, and 1892, earnestly urged upon congress the necessity of legislation to obviate and reduce the loss of life and the injuries due to the prevailing method of ..... was penal. but the design to give relief was more dominant than to inflict punishment, and the act might well be held to fall within the rule applicable to statutes to prevent fraud upon the revenue, and for the collection of customs -- that rule not requiring absolute strictness of construction. taylor ..... , including locomotives. and this view is supported by the dictionary definitions and by many judicial decisions, some of them having been rendered in construction of this act. winkler v. philadelphia & reading railway company, 4 penn. 387; fleming v. southern railway company, 131 n.c. 476; east st. louis connecting ..... of construction. the intention of congress, declared in the preamble and in page 196 u. s. 15 sections one and two of the act, was "to promote the safety of employees and travelers upon railroads by compelling common carriers engaged in interstate commerce to equip their cars with .....

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Feb 23 1904 (FN)

Leigh Vs. Green

Court : US Supreme Court

..... for enforcing liens and collecting delinquent taxes, by sale of property or otherwise, in the cases herein provided for, and shall in nowise interfere with, alter, or amend the existing revenue laws of the state." [ footnote 2 ] " legal notice " " i n the district court of knox county, nebraska" "the farmers' loan & trust company, plaintiff," ..... case was afterwards removed to the circuit court of the united states for the district of nebraska, on october 18, 1882, where, on january 21, 1890, an order for the sale of the lands in question was made for the satisfaction of the judgment, and the same were sold on may 15, ..... sureties, upon which said money is loaned, to be approved by the judge." "sec. 9. all lands sold by the sheriff by virtue of this act shall be appraised, advertised, and sold as upon execution, and the title conferred by his deed shall be entitled to all the presumptions of any judicial sale ..... any real estate at public or private tax sale or any tax deed shall be deemed entitled to foreclose such lien under the provisions of this act within any time not exceeding five years from the date of tax sale (not deed) upon which such lien is based; and provided, that ..... from such a proceeding is in rem, and satisfaction thereof is produced by an execution authorizing the sale of the property. the sale acts upon the property, and, in so acting, necessarily affects all claimants thereto." freeman on judgments, sec. 606. when the proceedings are in personam, the object is to bind .....

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Nov 28 1904 (FN)

Fayerweather Vs. Ritch

Court : US Supreme Court

..... proceedings at law are concerned, as though the defenses never existed. the language, therefore, which is so often used, that a judgment estops not only as to every ground of recovery or defense actually presented in the action, but also as to every ground which might have been presented, is strictly accurate when applied to the demand or claim in controversy ..... of either before my estate is settled and distributed." by subsequent codicils, minor changes were made and henry b. vaughan was added as executor. the testator died on november 15, 1890, leaving a widow and three nieces, his only heirs at law and next of kin. on the day of his death, he executed a codicil, which was mainly a confirmation ..... the surrogate's court over the probate of the will and codicils, and the widow and heirs were represented in that controversy, and in the settlement by distinguished counsel, and acted under their advice. . . . if the person entitled to contest a will, or some one or more of its provisions, voluntarily, and for a valuable consideration, received after the testator's ..... as ordained by the fourteenth amendment, then the final judgment of a state court, under the authority of which the property is in fact taken, is to be deemed the act of the state within the meaning of that amendment." and again (p. 166 u. s. 236 ): "the mere form of the proceeding instituted against the owner, even if he be .....

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May 31 1904 (FN)

Public Clearing House Vs. Coyne

Court : US Supreme Court

..... most countries its expenses are paid solely by the persons making use of its facilities, and it returns, or is presumed to return, a revenue to the government, and really operates as a popular and efficient method of taxation. indeed, this seems to have been originally the purpose of congress ..... , prima facie, at least, all of his letters are identified with the business and 3929, rev.stat., as amended by the act of september 19, 1890, is not unconstitutional because the postmaster general, in seizing and detaining all letters under a fraud order, may include some having no connection whatever ..... justice brown delivered the opinion of the court. by 3929 of the revised statutes, as amended by the page 194 u. s. 505 act of september 19, 1890, 26 stat. 465, "the postmaster general may, upon evidence satisfactory to him that any person or company is engaged in conducting any lottery, ..... dangerous to its employees or injurious to other mail matter carried in the same packages. the postal regulations of this country, issued in pursuance of act of congress, contain a long list of prohibited articles dangerous in their nature, or to other articles with which they may come in contact -- ..... means of false or fraudulent pretenses, representations, or promises. it seems that the postmaster general, in issuing the fraud order in this case, acted upon the theory that the complainant was engaged in conducting a scheme or device for obtaining money through the mails by means of false and fraudulent .....

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Jan 25 1904 (FN)

Chesebrough Vs. U S

Court : US Supreme Court

..... if the claim were rejected, an action might be prosecuted against the collector. it was not, however, ruled that in the latter situation a recovery could be had if the original payment had been voluntary and without objection. it is one thing for the government to correct mistakes, return ..... being illegally exacted, or with notice that the payer contends that they are illegal, and intends to institute suit to compel their repayment, a recovery in such a suit may, on occasion, be had, although generally speaking, even a protest or notice will not avail if the payment be ..... decision of the commissioner, at any time within the period limited in the next section. 'sec. 3227. no suit or proceeding for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority ..... false or fraudulent, and did not contain any understatement or undervaluation.' 'sec. 3226. no suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, ..... , and the collector v. hubbard, 12 wall. 13, 20 l. ed. 276, which were internal revenue tax cases, the actions were sustained 'upon the ground that the several provisions in the internal revenue acts referred to warranted the conclusion as a necessary implication that congress intended to give the taxpayer such remedy.' it .....

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Apr 04 1904 (FN)

United States Vs. Mccoy

Court : US Supreme Court

..... trial, the case made by the government was as follows: mccoy, being the lowest bidder, was awarded a contract for carrying the mails from july 1, 1890, to june 30, 1894, between the post office at san francisco and certain railroad stations and steamboat landings, and executed the bond which was sued on. ..... not performed, and not exceeding three times the price if the failure be occasioned by the fault of the contractor or carrier." and the second section of the act of august 3, 1882, c. 379, 22 stat. 216, provides as follows: "sec. 2. whenever a contractor for postal service fails to commence ..... had made false returns of business at the office of which he had been postmaster, and declaring that, in the exercise of the discretion conferred by acts of congress, the commissions on such returns were withheld, and the compensation of the postmaster was fixed as stated in the order. as a result ..... on the subject made to the department by the postmaster at san francisco. in united states v. dumas, 149 u. s. 278 , the court considered the act of june 17, 1878, 20 stat. 140, c. 259, paragraph 1, which provides: "that in any case where the postmaster general shall be satisfied ..... postmaster telegraphed the department that the service had been absolutely abandoned by mccoy, and that a temporary arrangement had been made, to last until the department could act. on the day after the receipt of this telegram (may 9), the post office department addressed a letter to mccoy, care of zevely and finley, .....

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Feb 23 1904 (FN)

Buttfield Vs. Stranahan

Court : US Supreme Court

..... the same, and of demand for the tea and refusal to deliver. a general denial was filed. the action being on account of acts done by the defendant under the revenue laws of the united states, as collector of customs, it was removed, on his application, to the circuit court of the united ..... the principle of field v. clark, 143 u. s. 649 , where it was decided that the third section of the tariff act of october 1, 1890, was not repugnant to the constitution as conferring legislative and treatymaking power on the president, because it authorized him to suspend the provisions of the ..... act relating to the free introduction of sugar, molasses, coffee, tea, and hides. we may say of the legislation in this case ..... annum, which, together with all necessary expenses while engaged upon the duty herein provided, shall be paid out of the appropriation for 'expenses of collecting the revenue from customs.'" "sec. 3. that the secretary of the treasury, upon the recommendation of the said board, shall fix and establish uniform standards of purity ..... , the consignee or importer shall, in the manner aforesaid, furnish under oath a sample of each line of tea to the collector or other revenue officer to whom is committed the collection of duties, and said officer shall draw or cause to be drawn samples of each line in every invoice .....

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Dec 12 1904 (FN)

United States Vs. Chicago, M. and St.P. Ry. Co.

Court : US Supreme Court

..... and directed the latter to make a demand of the railway company for the reconveyance of the land, as provided for in the act. on the twelfth of april, 1890, the commissioner sent a communication to the secretary, informing him that a demand for the reconveyance of the land had been made april ..... regarded as having by his action secured a vested interest in this land, so as to make the certification to the state a wholly void act, as an act beyond the jurisdiction of the secretary. assuming that it may have been erroneous and voidable, it was not void. we do not decide it was ..... the railroad company, and that no answer had been made, although more than a year had elapsed since the demand. on the sixteenth of april, 1890, the secretary of the interior transmitted the letter to the attorney general, with a request that suit might be instituted to have the certification of the ..... legal title was thus transferred by the government to the state, and at the most, it was an erroneous certification within the meaning of the act of 1887. although, under such circumstances, if the certification were erroneous and might have been avoided, and the land recovered back by the government ..... to issue a certification to the railroad company was concerned, just as effectually as though the land had been reserved or otherwise appropriated specifically by an act of congress. we think that, in 1871, when the certification was made, jurisdiction over this land remained in the land department, to be exercised .....

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May 31 1904 (FN)

Schick Vs. United States

Court : US Supreme Court

..... a fine, ought to be sanctioned -- indeed, encouraged -- as convenient both for the government and the accused. what was said by blackstone when referring to summary proceedings authorized by acts of parliament in particular cases may well be repeated at this day, whenever it is proposed, upon grounds of convenience, to dispense with juries in criminal prosecutions, and thereby introduce ..... infrequently, a single statute in its several sections provides for offenses of different grades, subject to different punishments and to prosecution in different ways. in some states, in the same act are gathered all the various offenses against the person, ranging from simple assault to murder, and imposing punishments, from a mere fine to death. this very statute furnishes an illustration ..... waiver, and that the judgments are in no way invalidated thereby. it will be noticed that the section characterizes the act prohibited as an offense, and subjects the party to a penalty of fifty dollars. so small a penalty for violating a revenue statute indicates only a petty offense. it is not one necessarily involving any moral delinquency. the violation may have ..... butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine," supplemented by the act of october 1, 1890, and amended by the act of may 9, 1902. 24 stat. 209, c. 840; 26 stat. 621, c. 1244, 41, 32 stat. 193, c. 784. the informations against schick and broadwell were substantially of the .....

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Jan 04 1904 (FN)

Postal Telegraph-cable Co. Vs. Taylor

Court : US Supreme Court

..... from other places; that the ordinance in question is unreasonable, unjust, and excessive, and is illegal and void, because it is designed and intended to provide revenue by taxation for the general expenses of the borough, and that no other object than this exists, or has at any time existed, for the regulations imposed ..... of the borough by its action, it did not intend to expend anything for an inspection of the poles and wires, and did intend to raise revenue under the ordinance. courts are not to be deceived by the mere phraseology in which the ordinance is couched when the action of the borough, in ..... of the license fee provided for therein. it was urged on the argument that this ordinance was a proper police regulation, and that the collection of revenue was not its object; that it was the duty of the borough officials to protect the lives and property of its citizens, and that, in the ..... upon the municipality in consequence of the erection and maintenance of the poles and wires as to warrant the court in presuming that the ordinance was a revenue measure, not a police regulation. none of the cases laid down a fixed and invariable rule by which that question is to be determined, but, ..... levied upon the value of its poles and wires erected and maintained in the borough of taylor and elsewhere in the state; that it had accepted the act of congress (14 stat. 221) providing for the construction of telegraph lines over any post road of the united states; that it had never maintained, .....

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