Page:Federal Reporter, 1st Series, Volume 10.djvu/531

 KBNSBTT V. STIVBRS. StlA �with said tobacco firms, or either of them, nor bas she ever, received or claimed any interest therein, or any benefit tlierefrom. The said firm of Alexander Ross & Co. was never advertised according to law, so as to become a special partnership, and she was not held oat as a partner therein, and the same never became, as to her, a general partnership. About 14 years have elapsed since she heard anything concerning the said affaira, but in 1880, while she resided in Com- wall, a notice as follows was left at her mother's residence by the defendant Corwin: �" List November, 1866. Div. Fourth Dist. if. Y. Notice of taxes assessed. United States Internai Kevenue. OflSce of the Collector of Internai Keve- nue, Eleventh District, State of New York, July 2, 1880. �"Mrs, Gfei-trude W. Sharkey, nom Mrs. Thomas Kensett, Cornwall on the Hud- son : �" The tax assessed against you and others, for deficiencies in tobacco manu- factured, sold, or removed, without payment of tax, from November 1, 1865, to October 31, 1866, amounting to $233,660.17, is due -and payable on or before the twelf th day of July, 1880, and unless paid within that time it will become my duty to collect the same, with a penalty of 5 per eentum additional, and interest at 1 percentumpermonth. John Gorwin, Deputy Collector. �"Office, No. 130 Water street, Newburgh." �She consulted counsel, who was infornied by Corwin that he had received an order from the defendant Stivers to collect the tax out of the property of the plaintiEf. Stivers infornied her counsel, on Sep- tember 7, 1880, that the assessment was certified to him by the defendant Blake, and was as follows : �S. N. Daily, John Vant, J. J. Yates, Mrs. G. W. Sharkey, Alex. Eoss, and Da- vid O'Neil, doing business under the flrm names and styles of Alex. Eoss & Co., Ross, Storms & Co., and David O'Neil, at 206 and 208 Pulton street. �Defleieneies of tobaRco manufaetured, sold, or removed, without payment of tax, from November 1, 1865, to October 31, 1866, viz.: �Chewing tobacco, 263,482 Ibs., 40e. .... $105,392 80 Smoking tobacco, 102,535 Ibs., 35 and 15e. - - 26,652 45 �Stems tobacco, 105,286 Ibs., 15c. ... 15,792 90 �Shorts, August, September, and October, 26,451 Ibs., 30c. 7,935 30 ���$155,773 45 Additional tax, 50 per cent. , . . ; 77,886 72 ���$233,660 17 �The persons and firms against whom said assessment is made were not joint dealers in the tobacco business, or any other business, in ��� �