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UNITED STATES v. MASSACHUSETTS BONDING & INS. CO.

DISTRICT COURT, D. NEW JERSEY


July 30, 1943

UNITED STATES
v.
MASSACHUSETTS BONDING & INS. CO., Inc.

The opinion of the court was delivered by: FORMAN

FORMAN, District Judge.

On February 3, 1934, the defendant bonding company acted as surety upon a bond given by Wilson Wineries, a New Jersey corporation, as principal, in the sum of $7,000, to the United States of America.

On March 29, 1934, Leo A. Crossen, District Supervisor, Third District [Bureau of Industrial Alcohol, Bureau of Internal Revenue, United States Treasury Department], approved the bond.

 The bond provided as follows:

 "Whereas the above-bounden principal is engaged or intends to engage in busines of making and selling domestic wines on premises located at 52 Park Avenue, Guttenberg, N.J. in the Fifth collection district of New Jersey.

 "Now, therefore, the condition of this obligation is such that if the said principal shall fully and faithfully comply with all requirements of the laws of the United States and regulations issued in pursuance thereof respecting the production, storage, sale, or removal, and the accounting of all wines produced or received by him, or which now remain on said premises; and if the said principal shall well and truly pay all taxes due on said wines at the time and in the manner required by said laws and regulations, then this obligation to be void; otherwise to remain in full force and effect." The government charges that the surety became liable for delinquencies upon the part of the principal as set forth in the followsing paragraphs of its complaint in this suit: "7. After the execution of the obligation the Wilson Wineries failed to pay the tax at the rate of 2 1/2 per half pint 3,039 wine gallons of liqueurs and cordials produced from wine containing sweet wine fortified with grape brandy at the prem- ises of the bonded winery covered by the said bond, the total tax due thereon being $1215.60 "8. After the execution of the said obligation the Wilson Wineries added substances such as syrup, glycerine and other materials to 13,433.15 proof gallons of wine, the said operation constituting rectification and making the said 13,433.15 proof gallons of wine taxable at the rate of 30 a proof gallon; that the tax due on the wine so rectified being $4029.95 "9. After the execution of the said obligation Wilson Wineries failed to account for 8,883 wine gallons of wine containing less than 14% of alcohol by volume then taxable at the rate of 10 per gallon, the tax due on the said 8,883 wine gallons of wine being $ 888.30 "10. Between September, 1934 and June, 1935 there became due as the result of the foregoing operations of the Wil- son Wineries taxes for engaging in business as a rectifier for the period September, 1934 to June, 1935 in the sum of $83.34 plus a penalty of $20.83 for failure to pay the said tax making the sum of $104.17, also a tax as a whole- sale liquor dealer for the period November, 1934 to June, 1935 in the sum of $66.67 besides $16.67 penalty making the sum of $83.34, a total tax as wholesale liquor dealer and rectifier by reason of the aforementioned operations in the sum of $ 187.51" $6321.36

19430730

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