Garnharts v. United States
Supreme Court of the United States
Error to the District Court for the Middle District of Alabama; in which court, on an information against certain distilled'spirits seized on land, and answer and claim, the court, on motion of the district attorney of the United States, ordered the claim and answer to be stricken from the files; and refusing to' let the claimants either amend the old answer or file a new one, entered a decree condemning the property seized. • To this action of the court the claimants…
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Error to the District Court for the Middle District of Alabama; in which court, on an information against certain distilled'spirits seized on land, and answer and claim, the court, on motion of the district attorney of the United States, ordered the claim and answer to be stricken from the files; and refusing to' let the claimants either amend the old answer or file a new one, entered a decree condemning the property seized. • To this action of the court the claimants excepted, and brought the question of its propriety here.
1Opinion of the CourtJustice Clifford
stated the case more fully, and delivered the opinion of the court.
Distilled spirits, found elsewhere than in a distillery or distillery warehouse, not having been removed therefrom according to law, are declared to be forfeited to the United States by the thirty-sixth section of the act of the twentieth of July, 1868, imposing taxes on distilled spirits. *
Ninety-six casks of distilled spirits, duly assessed under that act, were, on the twenty-fourth of May, 1869, seized on land, at Montgomery, iu the Middle District of Alabama, as subject to forfeiture, the taxes imposed not having been…
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