BUNKLE V. CITIZBNS' INS. CO. OF PITISBUKGH, PENN. 143 EUNKLB V. CiTIZENS' InS. Qo. OF PiTTSBURGH, PENNS-fliTANtA..* �(GireuU Omtrt, 8. B. Ohio. February, 1881.) �1. Revenus La.w — Distili-bk — Assessment fok Material Usbi» m Ex- �CBSS OF CAPAcrry. �If a distiller uses material for distillation in excess of the estimated capacity of hia distillery according to the survey, but, in the regular course of his business, pays the tax upon his entire production, he cannot be again cwsesapd the regular gallon tax on the spritii* 'which the excess of material used should have produced. �StoU V. Pm>er, 97,U. S. 438. , �2. Bame — Samb — Samb — VoiD— Attacked Collatehallt. �An assessment therefor, and ail proceedingS takea thereunder, aro void, and may be attacked collaterallj;. �3. FniB Inbukancb'— AppLiCATio» vœsr-'-LtEKa — lth'EaA.h Assessment �AND LBVY. �A policy of Insurance required that liens upon the property in-i 8ured should be disclosed in tie application therefor, and provided that a f ailure to do so would avoid the policy. Hdd, that such illegal assessment, and a seizure of the insured property thereunder, did not create a lien thereon, the non-diaclosure of which would avoid the policy. �4 8AME— Power — Change of Possession— Legal Process—Illboal Assessment and Sale. �The policy also provided " that if any, change take place in the » * * possession of the property by legal, process. * * * it shall avoid the policy." Held, that such illegal assessment, and a seizure and sale of the insured property thereunder, were not a change of possession by legal process. ' �5. 8ame— Same— "LbgalPhocbss." �The phrase " legal process " means vaZid legal process. �6. FiRB Insurance — Polict — Cancellation. �The right to terminate, by cancellation, a contract of insurappe ■ which has been fairly entered into, and has taken effect, can be exer- cised by either party, only by a strict corhpliance with the' provisions of the policy relatipg thereto. • �7. Samb— Samb— Same—Bubden of Pboof. �The burden of proving a cancellation, is upon the party claiming that the contract has been terminated. �8; Bame- Samb— Samb- SuFPiciENT Evidenoe. ! �And where the policy provided that the company might terminatb the insurance " by giving notice to thafreflect and refunding a rata- �*Reported by Messrs. Elorien Oiauque arid J. C. tiarper, pf tiieCincin- oalibar. '■ - ' . • i ■'- ' ' ■ ' ,! ■•::'■:■ i; ■:.: i. ��� �
