Tax

John Devlin, Respondent, v. George D. Crary et al., Appellants

60 N.Y. 635·New York Court of Appeals·1875·NY

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Opinion

John Devlin, Respondent, v. George D. Crary et al., Appellants. (Argued February 15, 1875; decided March 23, 1875.) This was an action to recover for a quantity of alcohol alleged to have been sold by plaintiff to defendants. The defence was, that the sale was made in fraud and in violation of the United States internal revenue laws. The court, without passing upon the question as to the validity of the defence, held, that the evidence sustained the referee in refusing to find that the alleged fraud or violation of the law had been perpetrated; that plaintiff was not bound to prove a compliance with the law, but that the burden was upon defendants to show, by competent evidence, that the law had been violated, which they failed to do. E. T. Wood for the appellants. Jesse Johnson for the respondent. [MAJORITY — Miller, J.,] Miller, J., reads for affirmance. All concur; Rapallo, J., in result. Judgment affirmed.