, 1870-05-14
THE LAW COURTS.
important Decision 70 D1ssihe.s
---construction Of the Eighty
Per Cen: Clause.
Verdict Against the Citz-fa-
dicrmcnt for Murder.

Fer Ceht ~td0e0'
Verdict Against the City-fa-
dicr1ncnt for Murder.
yu;dan4ue North Franklin Street
Park Matters.
u61TED sTATEs uIEUuIT COURT.
HEyENCE DEcIS10E- RECONSTRUCTION OF 1HE E11tAA
PkA CENT CLAUSE
Some time ago eeIats Of cases NNs eommeuceu
In the United Stxtes Circuit Court sa9a1nsl usta-
1e1s and their surctics, u1on bonds give 70
the payment Of taxes, Rs5csslneuIs, ano penA!ae'
The proceedings were based upon the elaase Of tne
Internal Revenue iaw Of July,
TINT when the d!s1er Irturus less tnan eaS1ts pss
cent Of the producing capacity of his stl fnen me
Aseessor shall assess him to that extent. and pro-
coed To cause collection Of the amount Assessed,
rs for deficiency. r-,.a1 c,,4.r =
Jacob singer and Joseph 4. Bickerlike md otaeta.
being ursf pppn the then calendar, It Was al!eEeo
nPon on ONO! pfess ca Tao found sup
ported to no small extent, BY some nan ao1en aoa
gentlemen Of the bar .on,snd wae naa a. s'ms, n
AuAk A&lAAdA <d-AoS7 "
pieas In their causes me result Of The argument
judge psum1nond, which decides substantially
that, where an assessment Is made upon 8 a5t!!ie1
as for deficiency, Il still t9 Dc aoWeu Fs 70 tae
has been, ss the Law requires, true return OF all
tie spirits manufactured The result Of the dee.-
sion has been communicated to the authorities at
Washington. and Instructions have hcen XtTeu to
the law Officers OF this district 70 CRIT the Quea
ton TO the Supreme Court The decision Is Al fol-
j shi, case she facts that sinke Bletrdikn q.
q az e. II S Sse q H. = e fe FL s
Ssases u u pens{ Il ssae with ths eoaaltioa
asSs T. = sas Ssss E II r.
8 j e. 81
The fr1i i list sinET + BieSesiss q &c
sE;s ss ss::
In, Ss n r
T. ss5s & sss
81 e i .ss ase@a .na
ss:ssE sssS s9;s !: tass
dsfn s og5 ss 1Sa Il, q bs se5
as1 ss Ss sRsf: i e.
II Ris. Ar aes15ss b ;hs ss.Pt,sa aes, ~
cot e t5Is eaecs I'd thst one nav ~
md a. IS aS snss
b!essFdks a @ ssla cf 6 day firm MaTh I,'If 70
"a % g. qs s.ts sss2
a1nount Int Do this they have tailed To this breach
sss:S ss1sty Sf ,ss 6, r!ss K
sR y ~ IL YEP q as s i 'ee
That sttien dssa; 4; 81! thss u 4. aae e. e aa
astf@fs fsaa Sesn shshs y s. %hs,
es S:1'slt s s1 sessa &c Is Ssa
sss sfssa s:s.;is ~ :
6 sns s:.pe e e. sia ast4 g. e5I
r band ''s;se tSc Collector 5s s .ha %s:sed 70
ot6ens Sow ~ b oessta s sh.i T. 1hs n1 sas9sSo e.
bs a asd 3; e s1s
III FssSs e H. sss q b :Ss s 5ss Sssf
e1ze,iy Mspession eeotssg tss1ass
rpss basSea Z Eai9 s9eaa Ee2E.sens, .hen thIs
se9sasss. s sis1 s5 :s!. ss:ss!es:
ssss %s il sss 4 s i z e f. % ssss &
1,!s ihna 81 Sn the InedprE I eapae q y3t e
Thi. twentieth section ,wonla appear to hasc
asaDs sss ts IT, u s aes e apess =.
g /: : sSs ses
sss u i ssa s14 q 'n e md (
E, tis .r,t,, section hs d
= = =; s5ss5s + r. r
= s E. se.a q xsrsss = =
1 1na tn r. e st. n s made
Il e9s9ninIns dc = .a o. q .!uis M = iS, the inquiry
!. asa Il @Js:as aS + 6 g &.
:s7s ST.
isssd on distilled spirits and he t.ayinE SECTIONS
sesarne % s thc nsytpspt s1stt d the t.7. IL tcash
s.s ~. t e s ns I'd Sa%
sl1o.s in sasa tss:n4asss t7t1 .e ss:s:a Ths taiE
aE =
s e s sastsa
Il
,ls .ts Ia S.sDe.s R s & a 5s M Be-
He..de1 III ss lie ssfiis or principal aan.se1 i to
used te pfSd4stion Of spirits ese aay: nd tao
1ssdnetd md H. i bound 70 5sinde IL Seea..e hs
4 sefs ott is
he e aas s sS & ~ q se ST. Ws M
poees e n a.rsi rpee;a u hren dss1. ID pro9of-
tea1as a aei It. : ~ as ID i ~ sbs ~
sssss I'll; as i j. i It. sass e. 1 da
a = IL aS 'Ss1 i Z th isss gsas sae sgn
I'D .S WIZ og1,dsa ns
capacity Of distieiy e Known Is 80 many gallons
s5s E s;X i = A., q seass "a
he eonlirx s1d c5pensEc a a1rsnse:n@ts and ssis-
su.sds 4 =. Ea l'S t19n 2 11sod 5s & .nss
ase oS=es q = nea aat bavs Sssn n e =
ts9aas e ssid 70 sie iass !. hasae tosae.hins on
s:S ssss ,, + E =! ~ s;s =
1--we e1s1spe thc sosaEs Of sEe soA section = con-
41td to this view q the iaw Win Be Strengthened TIC
ss sa s os Sa d ~ &C q .s Il E s auasT
sss ~ Z: s'ss ess
e. asc sa .asa 5 9 s szaI2 = mot i
ths nsan,ns 2, his sse.on, bys.ase Ey3ou5 pm of
Il e e asahy asseb I'd en s1s s CT
nsds IL alansfy 1ets1aed sssH l. iess sssa iii
~ s.,ss 1T cd s S @ + 81
saasl = gseaae.ns ( r.
a1e Sen an and he issi. sh.ii .ssn r .:ssssi o.
bond Istass wllst b III 5et gIodasss, FL
sst IL !. e 4 '' e N 81. Il f. Z @ e
" session seeR% to . tra.nel eEI5.in theory:
ether nor il aisiiliins alNass easd 90 under prsc
as:eh.s @ sasas sas apeisn:: ! .ev 'sal
E cit Of the psessspf s sHRsss a of he h., a5is sa
nsss od Tra thst j don y ~ 1' an:e 2seefi u
sea s e be I aedeae s*f &c. na
II FIJI :es IS a.6 81:
e e. gSnI asss s III % s
ai ay & @ ts ePa Id hsn hs
Rom md MRen 1s
auaatit & Eias. -. asse5tsined E soyefua.
o:er a2e @ H. hes