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GARNHARTS v. UNITED STATES

83 U.S. 162 (____)

16 Wall. 162

GARNHARTS v. UNITED STATES.

Supreme Court of United States.

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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