United States v. Zemel

Citations

• 137 F. 989
• 1905 U.S. App. LEXIS 5029

Syllabus

<p>Indemnity Bond—Action—Declabation.</p> <p>A declaration on an indemnity bond, the condition of which was that the principal should in all respects comply with the requirements of law and regulations in relation to the duties of distillers, was demurred to on the grounds that the breach of said condition assigned did not set forth with sufficient certainty the law and the regulations of the Commissioner of Internal Revenue alleged to have been violated, or the law under which such regulations were made, or that any such regulations were made. Held, that not only should the act prescribing the penalty be set forth with reasonable certainty, but also the act authorizing said Commissioner to make regulations and the fact that they were made by him thereunder, as well as the specific regulation or regulations thus authorized and made, which were violated. Held, further, that the declaration was insufficient in the above-mentioned respects.</p> <p>(Syllabus by the Court.)</p>