Chaffee & Co. v. United States
Supreme Court of the United States
Error to the Circuit Court for the Southern District of Ohio; the case being thus: The forty-eighth section of the act of June 30th, 1864, •“ To provide internal revenue to support the government,” &c.,* thus enacts: “ All goods, wares, merchandise, ... on which duties are imposed tw the provisions of law, which shall be found in the possession or custody, or within the control of any person . . . for the purpose of being sold or removed by Such person ... in fraud of the…
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Error to the Circuit Court for the Southern District of Ohio; the case being thus: The forty-eighth section of the act of June 30th, 1864, •“ To provide internal revenue to support the government,” &c.,* thus enacts: “ All goods, wares, merchandise, ... on which duties are imposed tw the provisions of law, which shall be found in the possession or custody, or within the 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 payment of said duties, may be seized by any collector . . . who shall…
1Opinion of the CourtJustice Field
The object of the demurrer to the declaration was to raise the question whether the penalty prescribed by the forty-eighth section of the Revenue Act of June 30th, 1864, was intended to apply to any persons except those in whose possession, custody, or control the goods seized are found, and who thén hold them for the purpose of sale, with design to. avoid the payment of the duties. That section authorizes the forfeiture of dutiable goods when held for sale with that design, and of the raw materials and tools intended for use in the manufacture of such goods, and imposes a penalty upon the…
2Cases cited1 opinion
- Locke v. United StatesSupreme Court of the United States · 1813
3Cited by125 opinions
- Sharp v. United StatesSupreme Court of the United States · 1903
- Hepner v. United StatesSupreme Court of the United States · 1909
- United States v. ReganSupreme Court of the United States · 1914
- Putnam v. United StatesSupreme Court of the United States · 1896
- Virginia v. West VirginiaSupreme Court of the United States · 1915
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