Case Name: UNITED STATES v. PARK et al.
Court: United States District Court for the Northern District of Illinois
Jurisdiction: United States
Decision Date: 1870-08-27
Citations: 27 F. Cas. 411
Docket Number: 
Parties: UNITED STATES v. PARK et al.
Judges: 
Reporter: Federal Cases
Volume: 27
Pages: 411–411

Head Matter:
Case No. 15,991.
UNITED STATES v. PARK et al.
[2 Chi. Leg. News, 385.]
District Court, N. D. Illinois.
Aug. 27, 1870.
Internal Revende — Capacity op Distillery — Pko Rata Tax.
Under the act of July 4, 1868, if the government fails or refuses to assign to a distillery the necessary number of store-keepers, and directs that the distillery be run only a certain number of hours, it reduces pro tanto the productive capacity of the distillery, and can only collect a pro rata tax.

Opinion:
Before
BLODGETT, District Judge.
[Nowhere more fully reported; opinion not now accessible.]