Massachusetts Supreme Judicial Court March 15, 1871 (Larned v. Andrews)

Morton, J.

The goods, for the price of which this suit was brought, were sold and delivered by the plaintiff to the defendant. The defendant offered to show that, during the time when the goods were sold, the plaintiff was a wholesale dealer and had not paid the special tax imposed upon wholesale dealers by the seventy-ninth section of the act of congress approved June 30, 1864. U. S. St. 1864, c.