Opinion · Supreme Judicial Court of Maine
State v. Gorham
65 Me. 270
- Type
- Opinion
- Court
- Supreme Judicial Court of Maine
- Jurisdiction
- Maine
- Date
- 1876-03-01
- Topic
- capital-markets-and-corporate-governance
Peters, J. The book, admitted in evidence in these cases, was a record of the payments of special licenses. It was not a book of assessments. It is kept by the collector of internal revenue, under tlie requirements of the revenue act of December 24, 1872, (incorporated into the Bevised Statutes of the United States, in *272section 3240,) which provides, “that each collector of internal revenue shall, under regulations of the commissioner of internal revenue, place and keep conspicuously in his office, for public inspection, an alphabetical list of the names of all persons who shall have paid special taxes within his district, and shall state thereon the time, place and business for which such special taxes have been paid.” The book was introduced to show that the respondent had paid for a license as a retail liquor dealer, for a period of time covered by the indictment; and it was clearly admissible as prima facie evidence of that fact. It is an official record, kept by a sworn officer, and authorized by law. 1 Greenl. on Ev., §§ 483, 484, 485.
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The book, admitted in evidence in these cases, was a record of the payments of special licenses. It was not a book of assessments. It is kept by the collector of internal revenue, under tlie requirements of the revenue act of December 24, 1872, (incorporated into the Bevised Statutes of the United States, in
The objections to the indictment cannot he sustained. The points involved have been mostly determined in the case of State v. Wentworth, 65 Maine, 234. Our attention is called to the fact that the word “spirituous,” instead of the word “intoxicating,” is used in that part of c. 27, § 55, which relates to the allegation of prior convictions. Undoubtedly the word “intoxicating” would be the more appropriate word in that connection. But taken with § 57, in all its parts, including the forms prescribed, the interpretation is plain enough. The words “spirituous liquors” in § 55 are not a necessary portion of the section at all. Besure, the common law technicalities of pleading are very considerably abrogated under this statute. But we do not see how any practical wrongs can g row out of it. Coon. v. Miller, 8 Gray, 484.
Exceptions in both cases overruled.
Appleton, C. J., Walton, Barrows, Daneortbt and Virgin, 33., concurred.