Smith v. United States

PARKER, Circuit Judge.

This is an appeal from a judgment upon a verdict of guilty in a prosecution for removal and concealment of distilled spirits upon which the tax had not been paid, in violation of the provisions of the internal revenue laws. The facts were that defendant and his wife owned jointly a building in which they lived and a part of which they used for conducting a restaurant and grocery store. State officers made a search of this building and found ■eight pints of moonshine whiskey concealed in an old ice box in an unfinished bath room. Defendant had the key to this room, and he…