Pounds v. United States
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF ALABAMA. The indictment under which the defendant (plaintiff in error) was tried contained fifteen counts.
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ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF ALABAMA. The indictment under which the defendant (plaintiff in error) was tried contained fifteen counts. He was convicted on the sixth count, which read as follows: “ The grand jurors aforesaid, upon their oaths aforesaid, do further present, that, at the time and place and within the jurisdiction aforesaid, the said George Pounds unlawfully did conceal and aid in the concealment of distilled spirits on which the tax had not been paid, which said spirits had been removed to a place other than the distillery…
1Opinion of the CourtJustice McKenna
Section 3271 of the Revised Statutes provides that “ every distiller shall provide, at his own expense, a warehouse, to be situated on and to constitute a part of his distillery premises, and to be used only for the storage of distilled spirits of his own manufacture until the tax thereon shall be paid; . . . and such warehouse,'when approved by the Commissioner of Internal Revenue i on report of the collector, is hereby declared a bonded warehouse of the United States, to be known as a distillery warehouse, and shall be under the direction and control of the collector of the district and in…
2Cases cited3 opinions
- United States v. SimmonsSupreme Court of the United States · 1878
- United States v. BrittonSupreme Court of the United States · 1883
- Commonwealth v. CarringtonMassachusetts Supreme Judicial Court · 1874
3Cited by21 opinions
- United States v. AchtnerCourt of Appeals for the Second Circuit · 1944
- Coplin v. United StatesCourt of Appeals for the Ninth Circuit · 1937
- Ackley v. United StatesCourt of Appeals for the Eighth Circuit · 1912
- United States v. MonjarCourt of Appeals for the Third Circuit · 1945
- Capone v. United StatesCourt of Appeals for the Seventh Circuit · 1932
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