Halifax County NcArchives Court.....Thomas Whitmell, United States V. 1819 ************************************************ Copyright. All rights reserved. http://www.usgwarchives.net/copyright.htm http://www.usgwarchives.net/nc/ncfiles.htm ************************************************ File contributed for use in USGenWeb Archives by: Guy Potts http://www.genrecords.net/emailregistry/vols/00017.html#0004214 January 20, 2009, 5:27 pm Source: Nc Reports Written: 1819 The United States v. Thomas Whitmell From Halifax May Term 1819 The Defendant obtained a license to distil, under the act of Congress passed 24 July, 1813. After the passage of the act of 21 December, 1814, laying a duty of twenty cents per gallon on spirits distilled, he failed to give notice to the Collector of the Internal Revenue of his intention to desist from stilling under his license, after 1 February, 1815. By reason of this neglect, he became liable to pay the duties laid by both acts. The following affidavits disclse the facts of this case: "State of North Carolina Thomas Whitmell maketh oath, that on or about 12 November, 1814, he entered with the Collector of the Internal Revenue for the district of Halifax, four stills, for the distillation of spirits from domestic materials, for the term of twelve months, and obtained from him a license. That after the additional duty of twenty cents per gallon was laid by Congress, on spirits distilled, he withdrew two of his small stills. That afterwards, and before the expiration of his license, he was warned by the collector not to distil under his license alone; that if he should, he would incur the penalties inflicted by the act of Congress imposing additional duties. That, in consequence of this warning, he gave bond with security for the payment of the additional duty of twenty cents per gallon: on which bond suit had been instituted and judgment recovered in Halifax County Court, for 228 dollars: With this judgment the deponent was dissatisfied, and from which he would have appealed, had he been able at the time to give security: that he was now able to give security, and he prayed for a writ of certiorari." The writ of certiorari with a supersedeas, having been awarded upon this affidavit, Rhesa Read, the Collector of the Internal Duties, came into Court, and filed the following affidavit, to-wit, "Halifax County-Sct.-Superior Court of Law, April Term, 1817. The United States v. Thomas Whitmell Rhesa Read maketh oath that after the passage of the act of Congress laying additional duties upon distilled spirits, he informed the Defendant that he must comply with the requisites of said act, by giving bond and security for the payment of the said duties, agreeably to the directions of the said act, or he should consider it to be his duty, as Collector for the District, to enforce the penalties of the act against him. That Defendant gave bond with security accordingly, and having made a return of the spirits distilled by him, and neglected for eleven months to pay the duties, suit was instituted on his bond, and the judgment obtained of which Defendant complains. That the judgment thus obtained, was founded upon and was pursuant to the return which the Defendant had made, of the spirits distilled by him." A motion was made to dismiss the certiorari. Daniel, Judge: The Defendant had obtained a license under the act of Congress passed 24 July, 1813, which laid a tax on stills according to their capacity. The act of 21 December, 1814, laid a duty of twenty cents on every gallon of spirits distilled, in addition to duties payable for licenses. The objects of taxation in the two acts are different, and there is no constitutional objection to enforcing the provision of the last act against the Defendant. The circumstance of his having a license under the first act, did not exempt the spirits distilled from the duties imposed by the last act. Nor do I see that the contract (if the license be considered as constituting one) between the United States, and the Defendant, is impaired by enforcing the provisions of the last act: for, in addition to the circumstance that the objects of taxation are different, and each a fair one, if the exigencies of the country demanded a revenue from them, a provision is made in the 17th section of the act of 1814, to relieve the Defendant and others in his situation from the duties under the license, from the time of notifying the Collector of the fact, provided he gave such notice, and desisted from stilling before 1 February, 1815. If he had not desist from stilling, and has thought proper to proceed, he has become liable to pay the duties laid by both acts; and there being no presumption that the judgment is for a larger sum than what is due to the United States, the certiorari must be dismissed. File at: http://files.usgwarchives.net/nc/halifax/court/thomaswh761wl.txt This file has been created by a form at http://www.poppet.org/ncfiles/ File size: 5.0 Kb