United States v. Two Hundred Barrels of Whiskey
Supreme Court of the United States
Appeal from the Circuit Court of the United States for the District of Louisiana. April 18, 1874, the property in controversy in this suit, said to be owned by one Karstendiek, was seized, as forfeited to the United States, by the collector of internal revenue for the first collection district of Louisiana; and it was at once libelled by the United States' attorney for Louisiana, who, on the twenty-seventh day of March, 1875, filed an amended libel, setting out the causes of…
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Appeal from the Circuit Court of the United States for the District of Louisiana. April 18, 1874, the property in controversy in this suit, said to be owned by one Karstendiek, was seized, as forfeited to the United States, by the collector of internal revenue for the first collection district of Louisiana; and it was at once libelled by the United States' attorney for Louisiana, who, on the twenty-seventh day of March, 1875, filed an amended libel, setting out the causes of seizure and forfeiture in these words, viz.: — “ For that the said Karstendiek, at the time and place of seizure of…
1Opinion of the CourtChief Justice Waite
This case presents the question, whether property owned by and found upon the premises of a rectifier or'wholesale liquor-dealer can be seized as forfeited to the United States, under sect. 96 of the “ Act imposing taxes on distilled spirits,” Sic., passed July 20, 1868, 15 Stat. 164, because such rectifier or wholesale liquor-dealer has knowingly and wilfully ñeglected, omitted, or refused to cause packages of distilled spirits' contain ing more than twenty gallons each, filled for shipment or sale on his premises, to be gauged, inspected, and stamped, in accordance with the provisions of…
2Cited by23 opinions
- Miller v. United StatesSupreme Court of the United States · 1935
- L. P. Steuart & Bro., Inc. v. BowlesSupreme Court of the United States · 1944
- Copper Plumbing & Heating Co., a Corporation v. Joseph Campbell, Comptroller General of the United StatesCourt of Appeals for the D.C. Circuit · 1961
- Western Union Telegraph Co. v. ChouteauSupreme Court of Oklahoma · 1911
- United States v. Eleven Thousand One Hundred & Fifty Pounds of ButterCourt of Appeals for the Eighth Circuit · 1912
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