United States v. Jacoby
U.S. Circuit Court for the District of Southern New York
This was an indictment [against Louis Ja-coby] founded on section 3397 of the Revised Statutes, which provides as follows: “Whenever any cigars are removed from any man-ufactory, or' place where cigars are made, without being packed in boxes, as required by the provisions of this chapter, or without the proper stamp thereon, denoting the tax, or without burning into each box, with a branding iron, the number of cigars contained therein, the name of the manufacturer, and the…
Read the full summary
This was an indictment [against Louis Ja-coby] founded on section 3397 of the Revised Statutes, which provides as follows: “Whenever any cigars are removed from any man-ufactory, or' place where cigars are made, without being packed in boxes, as required by the provisions of this chapter, or without the proper stamp thereon, denoting the tax, or without burning into each box, with a branding iron, the number of cigars contained therein, the name of the manufacturer, and the number of the district and the state, or without properly affixing thereon and can-celling the stamp denoting the tax on…
1Opinion of the Court
THE COURT
ruled
(BENEDICT, District Judge)
that the general language of section 3397 would cover such a case, while, to exclude such a case, the word “thereon,” or similar words, must be interpolated after the words “to be used;” that, if such word should be interpolated, it would be necessary to prove, in addition to the act of affixing the described stamp to a box containing cigars, the further fact, that the cigars were of foreign or of domestic manufacture, according to the character of the stamp affixed, when such fact was not made material by any words in the statute; that such a…
2Cited by3 opinions
- United States v. Wentworth & O'NeilDistrict Court, D. New Hampshire · 1882
- United States v. LancasterU.S. Circuit Court for the Southern District of Georgia · 1890
- United States v. CurtisDistrict Court, S.D. New York · 1882