United States v. Boyden
U.S. Circuit Court for the District of Massachusetts
The defendants [J. A. Boyden and others] were indicted under Act March 2, 1867, | 30 (14 Stat. 484), for a conspiracy to defraud the United States of the taxes arising from and imposed by law upon certain divers proof gallons and' quantities of distilled spirits, distilled in the United States, then and there situated in certain bonded warehouses (described). The indictment contained1 twelve counts, and filled sixty-two folio pages, reciting in great detail the mode in which…
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The defendants [J. A. Boyden and others] were indicted under Act March 2, 1867, | 30 (14 Stat. 484), for a conspiracy to defraud the United States of the taxes arising from and imposed by law upon certain divers proof gallons and' quantities of distilled spirits, distilled in the United States, then and there situated in certain bonded warehouses (described). The indictment contained1 twelve counts, and filled sixty-two folio pages, reciting in great detail the mode in which the alleged conspiracy was carried into effect. After a general verdict of guilty against Boyden and Cleaves [Case No.…
1Opinion of the Court
LOWELL, District Judge.
The goods are sufficiently described to show that they were liable toa tax. The internal revenue laws tax all distilled spirits as such, without' further description, and with a few trifling exceptions, which are strictly exceptions, so that even in an indictment for distilling without due authority, it is not essential to describe the particular hind of spirits. The case of Reg. v. Blake, 6 Q. B. 126. is remarked upon by Sir W. Russell, in the late edition of his work on Crimes (vol. 3, p. 162, note), on the ground taken at the argument of the ease itself, that…
2Cases cited4 opinions
- People v. FisherNew York Supreme Court · 1835
- Barnum v. BarnumSupreme Court of Connecticut · 1832
- People v. ChaseNew York Supreme Court · 1853
- State v. SonnerkalbSupreme Court of South Carolina · 1820
3Cited by7 opinions
- State ex rel. Durner v. HueginWisconsin Supreme Court · 1901
- Grunberg v. United StatesCourt of Appeals for the First Circuit · 1906
- United States v. SancheUnited States Circuit Court · 1881
- United States v. GreeneDistrict Court, S.D. New York · 1900
- United States v. StevensDistrict Court, D. Minnesota · 1890
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