United States v. One Distillery

MCDONALD. District Judge.

This is a proceeding in rem, for the forfeiture of “all *260the boilers, stills, and other vessels used in the distillation of spirits,” and twelve barrels of distilled spirits, the property of Samuel W. Walts. The forfeiture is claimed on the ground that Walts has failed to comply with certain provisions. of the internal revenue law concerning distillers of spirits.

NOTE. That, in pleading, it is not necessary to negative a proviso in the statute, consult The Mary Merritt [Case No. 9.222], opinion by Drummond, J. Com. v. Fitchburg Railroad Co.. 10 Allen, 189; Matthews v.…