United States v. Snyder, No. 229
| Court | United States Supreme Court |
| Writing for the Court | SHIRAS |
| Citation | 37 L.Ed. 705,13 S.Ct. 846,149 U.S. 210 |
| Parties | UNITED STATES v. SNYDER et al |
| Docket Number | No. 229 |
| Decision Date | 01 May 1893 |
v.
SNYDER et al.
Asst. Atty. Gen. Maury, for the United States.
B. F. Jonas, for appellees.
Mr. Justice SHIRAS delivered the opinion of the court.
The facts of this case, as appearing by the record, are undisputed, and are as follows: Charles A. Snyder was, during the year 1878, engaged in the business of the manufacture of tobacco in the city of New Orleans, and while so engaged became indebted to the United States for internal revenue taxes in the sum of several thousand dollars; and these taxes were duly assessed and certified to the collector of internal revenue, who made demand for payment.
On the 20th day of November, 1879, at the time of such indebtedness and demand for payment, and for more than a year prior and subsequent to said date, the said Charles A. Snyder was the owner of certain pieces and parcels of real
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estate situated in the city of New Orleans, to wit, 9 several lots designated as Nos. 4, 5, 6, 9, 10, 11, 12, 13, and 14, with the buildings and improvements thereon, in the square bounded by Peters, Erato, Gaiennie, and Tchoupitoulas streets; and by act of sale passed before Theodore Guyol, notary, on February 5, 1881, Charles A. Snyder sold, conveyed, and delivered, for valuable consideration, the said lots of ground to the International Cotton-Press Company, which has been ever since in the continuous use and occupation of the same.
On April 15, 1885, a bill of complaint was filed in the circuit court of the United States for the eastern district of Louisiana, against Charles A. Snyder, for the collection of said taxes. Nannie Mary Torian, wife of said Snyder, and the International Cotton-Press Company were named as codefendants with him; it being alleged in said bill that they claimed to have liens and interests in the said pieces or lots of ground.
Mrs. Snyder was not served with process, nor was any appearance entered for her. The cause was put at issue, and so proceeded in that a personal judgment was entered against Charles A. Snyder, and in favor of the United States, in the sum of $3,643.29, but the bill was dismissed as to the International Cotton-Press Company, and from this decree an appeal was taken to this court.
The assessment on which the lien for taxes was claimed in behalf of the United States was never filed or inscribed in the mortgage office of the parish of New Orleans, as required by the laws of the state of Louisiana in order to affect third persons; and the International Cotton-Press Company purchased the property on which said tax lien was claimed to exist for full value, in good faith, and in ignorance of the said alleged assessment.
Section 3371 of the Revised Statutes, as amended by section 14 of the act of March 1, 1879, under which the taxes in question were assessed, is in the following terms:
'Whenever any manufacturer of tobacco, snuff, or cigars sells, or removes for sale or consumption, any tobacco, snuff, or cigars upon which a tax is required to be paid by stamps,
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without the use of the proper stamps, it shall be the duty of the commissioner of internal revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor, and certify the same to the collector. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal: provided, however, that no such assessment shall be made until and after notice to the manufacturer of the alleged sale and removal to show cause against said assessment; and the commissioner...
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