Lilienthal's Tobacco v. United States
Supreme Court of the United States
Error to the Circuit Court of the United States for the Southern District of New York. This was an information filed by the United States, March 27,1868, in the District Court for the Southern District of New York, for the condemnation and forfeiture of a quantity of manufactured tobacco, raw materials, and other personal property seized by the collector of internal revenue for the fourth collection district, March 25, 1868, at the tobacco manufactory of Christian H'.…
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Error to the Circuit Court of the United States for the Southern District of New York. This was an information filed by the United States, March 27,1868, in the District Court for the Southern District of New York, for the condemnation and forfeiture of a quantity of manufactured tobacco, raw materials, and other personal property seized by the collector of internal revenue for the fourth collection district, March 25, 1868, at the tobacco manufactory of Christian H'. Lilienthal, in the city of New York, for a violation of sect. 48 of the act of Congress approved June 30, 1864, entitled “ An…
1Opinion of the CourtJustice Clifford
Articles or objects on which duties are imposed, found in the possession, custody, or control of any person for the purpose of being sold or removed by such person in fraud of the internal-revenue laws, or with design to avoid the payment of the duties imposed, may be seized by the proper officer, as therein provided, and the provision is that the same shall be forfeited to the United States. 13 Stat. 240.
Provision is also made by the same section for the seizure.by the proper officer of all raw materials found in the possession of any such person intending to manufacture the same for the…
2Cases cited7 opinions
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- Collins v. GilbertSupreme Court of the United States · 1877
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3Cited by86 opinions
- Austin v. United StatesSupreme Court of the United States · 1993
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- Coffin v. United StatesSupreme Court of the United States · 1895
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