Oliver Wendell Holmes, Jr.

“ The money paid for the tax is not identified at the outset but is paid with the price of the ticket that belongs to the owner of the show. We see no ground for requiring the ticket office of a theatre to create a separate fund by laying aside the amount of the tax on each ticket and to keep it apart, either in a strong box or as a separate deposit in a bank. ”

“ The laws of New York permitted a license only to a corporation, and so Johnston may have assumed the technical position of agent and manager for the Club. But if as a matter of fact all this was machinery to enable Johnston to give exhibitions, collect the entrance fees and make himself liable for the tax, it properly might be alleged that he collected the fees and if he wilfully failed to pay that he refused and failed to pay the tax. ”

“ St. Ann. Supp. 1919, §§ 6309 5/8 a, 6309 5/8 c, 6371 1/2 h) . He also was convicted under section 47 of the Criminal Code (Comp. St. § 10214) of embezzling the amounts collected as taxes on the same occasions. ”