Mr. JUSTICE MATTHEWS delivered the opinion of the court.
This is a bill in equity filed by the United States, June 6, 1878, to which were made defendants the widow, personal representatives, and heirs-at-law of E.L. Allen, deceased, and C.S. Wilson, the appellee, and John T. Gill.
The material allegations of the bill are, that in the year 1867 there was a firm of distillers in Lincoln County, Tennessee, under the name of Alexander & Co., of which E.L....
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