Case Name: MORGAN v. ROWAN
Court: United States Circuit Court of the District of Columbia
Jurisdiction: United States
Decision Date: 1818-04
Citations: 17 F. Cas. 761
Docket Number: 
Parties: MORGAN v. ROWAN.
Judges: 
Reporter: Federal Cases
Volume: 17
Pages: 761–761

Head Matter:
Case No. 9,807.
MORGAN v. ROWAN.
[2 Cranch, C. C. 148.]
Circuit Court, District of Columbia.
April Term. 1818.
Taxation — Master and Servant — Poll-Tax op Servant — Liability op Master.
The by-law of Alexandria requiring the master to pay a poll-tax for his journeymen, is not repugnant to the general law of the land, and is authorized by the charter.
Trespass for taking f“ven pairs of shoes as a distress for not pay in. r a poll-tax due to the corporation for sundry journeymen shoemakers. employed by the plaintiff. Upon a special verdict the question was as to the power of the corporation to compel the master to pay a poll-tax for his journeymen. Corp. By-Laws, pp. 5, 52, 93, §§ 3, 12.
■■ E. J. Lee, for plaintiff.
■ J. D. Simms, for defendant.
[Reported by Hon. William Cranch, Chief Judge.]

Opinion:
THE COURT (MORSELL, Circuit Judge,
contra.) was of opinion-that the by-law was not contrary to the general law of the land, and was authorized by the charter of the town.