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GARNHARTS v. UNITED STATES

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83 U.S. 162 (1873)

16 Wall. 162

21 L.Ed. 275

GARNHARTS, v. UNITED STATES.

Supreme Court of United States.

January 6, 1873.

Attorney(s) appearing for the Case

Messrs. J.W. Noble and N.P. Chipman, for the claimant, plaintiffs in error; Mr. G.H. Williams, Attorney-General, and Mr. C.H. Hill, Assistant Attorney-General, contra.

Mr. Justice 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...

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