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DORSHEIMER v. UNITED STATES

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74 U.S. 166 (1869)

7 Wall. 166

19 L.Ed. 187

DORSHEIMER, v. UNITED STATES.

Supreme Court of United States.

March 15, 1869.

Attorney(s) appearing for the Case

Messrs. Dorsheimer and Dick (with whom was Mr. M. Blair), for the appellants.

Mr. Talbot, contra:

Mr. Justice GRIER delivered the opinion of the court, and having quoted the act of March 3d, 1797, and the 179th section of that of June 3d, 1864, as amended in the act of March 3d, 1865, all as already given in the statement of the case,* proceeded as follows:

The purpose of penalties inflicted upon persons who attempt to defraud the revenue, is to enforce the collection of duties and taxes. They...

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