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U.S. v. 200 BARRELS OF WHISKEY

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95 U.S. 571 (1877)

24 L.Ed. 491

UNITED STATES, v. TWO HUNDRED BARRELS OF WHISKEY.

Supreme Court of United States.

December 3, 1877.

Attorney(s) appearing for the Case

Mr. Assistant Attorney-General Smith for the United States.

Mr. J.D. Rouse, contra.

MR. CHIEF JUSTICE WAITE delivered the opinion of the court.

This case presents the question, whether property owned by and found upon the premises of a rectifier or wholesale liquor-dealer can be seized as forfeited to the United States, under sect. 96 of the "Act imposing taxes on distilled spirits," &c., passed July 20, 1868, 15 Stat. 164, because such rectifier or wholesale liquor-dealer has knowingly and wilfully neglected, omitted, or refused to cause packages...

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