Case ID: f-cas_26/html/1253-02.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Case No. 15,769.
    UNITED STATES v. MILLARD.
    [13 Blatchf. 534.] 
    
    Circuit Court, S. D. New York.
    Dec. 21, 1876.
    Internal Revenue — Possession op Cigars on Which Tax not Paid.
    An indictment under section 3397 of the Revised Statutes charged that the defendant “did buy, receive and have in his possession” cigars' on' which the tax to which they were liable had not been paid, the statute using the words “buys, receives or has in his possession:” Held, that the averment was divisible, and that a conviction could be had on proof of possession alone.
    
      Benjamin B. Foster, Asst. U. S. Dist. Atty.
    Lucien Birdseye and Abram J. Dittenboefer, for defendant.
    Before BENEDICT, District Judge.
    
      
       [Reported by Hon. Samuel Blatehford, District Judge, and nere reprinted by permission.]
    
   This was an indictment iagainst Samuel H. Millard], under section 3397 of the Revised Statutes, charging that the defendant “did buy, receive and have in his possession” cigars on which the tax to which they were liable had not been paid. On the trial, it was held, that the averment was divisible, and that a conviction could be had on proof of possession alone, the statute using the words “buys, receives or has in his possession.”