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LILIENTHAL'S TOBACCO v. UNITED STATES

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97 U.S. 237 (1878)

24 L.Ed. 901

LILIENTHAL'S TOBACCO, v. UNITED STATES.

Supreme Court of United States.

January 21, 1878.

Attorney(s) appearing for the Case

Mr. Richard T. Merrick, for Lilienthal.

Mr. Assistant-Attorney-General Smith, contra.

MR. JUSTICE CLIFFORD delivered the opinion of the court.

Articles or objects on which duties are imposed, found in the possession, custody, or 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 the payment of the duties imposed, may be seized by the proper officer, as therein provided, and the provision is that the same shall be forfeited to the United States. 13 Stat. 240.<...

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