The Distilled Spirits
Supreme Court of the United States
In error to the Circuit Court for the District of Massachusetts ; the case being this: The 48th section of the Internal Revenue Act of June 30th, 1864,* as amended by an act of July 13th, 1866, enacts that' “ All goods, wares, merchandise, articles or objects, on which taxes are imposed by the provisions of law, which shall be found in the possession, or custody, or within the control of any person or persons in fraud of the internal revenue laws, or with design to avoid…
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In error to the Circuit Court for the District of Massachusetts ; the case being this: The 48th section of the Internal Revenue Act of June 30th, 1864,* as amended by an act of July 13th, 1866, enacts that' “ All goods, wares, merchandise, articles or objects, on which taxes are imposed by the provisions of law, which shall be found in the possession, or custody, or within the control of any person or persons in fraud of the internal revenue laws, or with design to avoid payment of said taxes, may be seized, &c., and shall be forfeited to the United States.” The 45th section of this later…
1Opinion of the CourtJustice Bradley
The claimants insist, in the first place, that no recovery can be had under the information on the conceded facts of the case. The information contained three counts relied on: one on section 45 of the act of July 13th, 1866, and two on section 48 of the act of June 30th, 1864, as amended by act of July 13th, 1866. The first-named section declares that “ all distilled spirits found elsewhere than in a bonded warehouse, not having been removed from such warehouse according to law, and the tax imposed by law not having been paid, shall be forfeited.” The first count charges that the spirits in…
2Cases cited1 opinion
- United States v. 1960 Bags of CoffeeSupreme Court of the United States · 1814
3Cited by182 opinions
- American Surety Company v. PaulySupreme Court of the United States · 1898
- Mutual Life Insurance Co. of New York v. Hilton-GreenSupreme Court of the United States · 1916
- Stanley v. SchwalbySupreme Court of the United States · 1896
- Peters v. BainSupreme Court of the United States · 1890
- Atlantic Cotton Mills v. Indian Orchard MillsMassachusetts Supreme Judicial Court · 1888
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