Case ID: f-cas_25/html/1220-01.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. 15,168.
    UNITED STATES v. FRIDENBERG.
    District Court, N. D. Florida.
    1869.
    Internal Revenue—Fermented Liquors—Dealers—Storage—Penalty—Act July 20, 1868.
    
      Held, that the word “receive” as used in the forty-sixth section of Act July 20, 1868 [15 Stat. 144], means “receive for sale,” and that where a retail liquor dealer receives more than 20 gallons of spirits from any person other than one authorized by the act to sell such spirits, for storage only, and not for sale, he does not incur the penalty.
    [Decided by FRASER, District Judge. Cited in 11 Int. Rev. Rec. 5, to the point as stated above; opinion not now accessible.]