Felton v. United States
Supreme Court of the United States
Error to the Circuit' Court of the United States for the District of Massachusetts. . The sixteenth section of . the act of July 20, 1868, imposing taxes on distilled spirits (15 Stat. 131), provides, among other things, that the owner, -agent, or -superintendent of any distillery'shall erect in'a room or building, to be provided-and used solely for that purpose, two or more, receiving cisterns; each to be at least of sufficient capacity to hold all the spirits distilled…
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Error to the Circuit' Court of the United States for the District of Massachusetts. . The sixteenth section of . the act of July 20, 1868, imposing taxes on distilled spirits (15 Stat. 131), provides, among other things, that the owner, -agent, or -superintendent of any distillery'shall erect in'a room or building, to be provided-and used solely for that purpose, two or more, receiving cisterns; each to be at least of sufficient capacity to hold all the spirits distilled during twenty-four hours, into which shall be conveyed all the spirits produced in the distiliery; and that each cistern…
1Opinion of the CourtJustice Field
The act of Congress, in requiring the apparatus connecting the- receiving cisterns in a distillery with the outlet of the worm' and condenser to be constructed in such a manner as to prevent the abstraction of spirits while passing from the outlet and Gondenser back to the still and doubler, was designed to guard against frauds upon the revenue, the perpetration of which would' be facilitated by any other construction. It did not intend to prohibit such abstraction when necessary, from unforeseen contingencies, to prevent the waste or destruction of the liquor. Accidents in the distillery —…
2Cited by101 opinions
- Morissette v. United StatesSupreme Court of the United States · 1952
- Screws v. United StatesSupreme Court of the United States · 1945
- United States v. MurdockSupreme Court of the United States · 1934
- Bryan v. United StatesSupreme Court of the United States · 1998
- State v. LabatoSupreme Court of New Jersey · 1951
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