Corning & Co. v. United States

The plaintiff company is a corporation organized and existing under the laws of Illinois and engaged in the business of distilling. During the year 1892 they owned and possessed a large quantity of spirits in distillery and bonded warehouses in Peoria, in the State of Illinois, and also in or near Silver Creek, in the State of Kentucky, and bond had been given as required by law in each case to secure the payment of the internal-revenue tax upon such spirits. A portion of said spirits were deposited in the name of W. H. Hume & Co., in Kentucky; but the spirits were owned, controlled, and the…