United States v. Two Hundred & Seventy-Eight Barrels of Distilled Spirits
U.S. Circuit Court for the District of Massachusetts
Error to the district court oí the United States for the district of Massachusetts. Certain distilled spirits, described in the information, were seized at Boston in this district, on April 27, 1867, and the original information was filed in the district court on May 15 following. [Case unreported.] The cause of seizure, as alleged, was that the spirits, in question were manufactured in the United States, and that having been so manufactured they were at the time of seizure,…
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Error to the district court oí the United States for the district of Massachusetts. Certain distilled spirits, described in the information, were seized at Boston in this district, on April 27, 1867, and the original information was filed in the district court on May 15 following. [Case unreported.] The cause of seizure, as alleged, was that the spirits, in question were manufactured in the United States, and that having been so manufactured they were at the time of seizure, and had been for a long time before, subject to a tax imposed thereon, under the acts of congress relating to internal…
1Opinion of the Court
CLIFFORD, Circuit Justice.
Merchandise, articles, or objects on which taxes are imposed by the provisions of law, found in the possession or within the control of any person, in fraud of the internal revenue laws, or with the design to avoid the payment of such taxes, may be seized as provided in section 9 of the act of July 13, 1866, and the provision is, that the same shall be forfeited on that account. 14 Stat. 111.
Founded, as the second and -third counts are, upon that provision, it is quite clear that they are drawn with technical accuracy, and it is not necessary to examine the fourth…
2Cases cited11 opinions
- Hart v. EyckNew York Court of Chancery · 1816
- New York Central Insurance v. National Protection InsuranceNew York Supreme Court · 1854
- Hart v. Farmers & Mechanics BankSupreme Court of Vermont · 1860
- Curtis v. GroatNew York Supreme Court · 1810
- Betts v. LeeNew York Supreme Court · 1810
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