, 1865-06-03
THE nEcENT sB1XuREs OF WHISKY
Decision af Commissioner Ls wfa tho
Q1sAties. UnfAyoEnbls fer faneeeax
H&tdsr4,
TNAAsExI DBPAETMTHT.
QFflcH " lEERNAL REvk1CK.
" sluTEn@nx NhF S5ih tSES

A%1
Your letter Of My 1s, IN relation 70 tns sci 1ut7
and forfeiture OF spisls In .ae hanis Of parties who
have purchased In :hs open MARKET OF without
notice of any ftaud committed. aad also one from
Nj. Richards, Revsnue Agent, in relation 10 ~
bsrTe's Spurs tetzsd By you In tho hands Of Far
well i Co.. hare been received
Without eoutruyettug your position. that SAT-
ton Is IF tho Act Of June s., 1864, apates only to
goods in the hands Of tho m1uui1ctuEcr aa4 pur-
chaser. an OF opinion that the provisions Of Sec
ton 63 arc broad enough to cover tho eass.
That aecti31 provides that when tho o3ner !,
agent, or superintendent Of auy stl sh III n.slcct
to maks tbs required return, DC, ha sha.l f,rieit
all the splits uad. By OF fos him, with csrts1n
othe. property, described. Tao forfeltare u abAo
Lutte Of the property, and not II the Altesuave OF
the properly or ~ rosu<, and The effect of such 4
statutory forfeiture has bsen judlclliy dssst.
mind By the auprsms Couzt OF The UnItsd
ssatca.
Ihe forfeiture Is the statutory transfer Of tbs
rlcht to tha goods at tbs Tins te oH.nss It COM
D,ifttd. The tdtle Of tho United S:ates to the
goods is not con,um aated uutll AFTER Judicial
condemnation, but the right to them relates back
ward 10 the time tho o6tnss HAs committed,
70 as TO avoid all lnseeusi1lt3 si.3s
ihcm between the commission Of the ofenso
md condemnation. Under this construction
whenever the distf1ler com nlts the oNense ds
sfr,bed IN section s. be IL at once tyested Of tbs
right to the spirits which he At that tiHo his on
hand and the right thereto rests Ia tho govern
ment, and this right msy ba consummased Into
perfect utls by seizure and condemnation ~ pro-
s1ded in that section. Ths guilty p1r:J clnnot
defeat thls right by . subsequent sa1e. II be
could, The punishment prescribed could noyer be
inflicted, except at the option Of the ll:y party.
As the owner is divested Of hta Right ot the tine
Of The commisaion Of the osnse, 1t il forfeiture
BY The osctser.
Mr. Haven At the ttme tnta liquor WAS
In his possession committed the oE.use
described IN section g. he forfeited all right to The
go barrels, snd could not thereafter convey any
utta to tbs property BY Z aale or tranafsr OF 1t,
and Tho government having the right to the prop
srty, may seize 1t uhaEeteaver they may had II.
So faF a. Fsrwe11 j. Co. are concerned, they hare
simply purchssed property TO which ,hetr veuder
bad 10 title, and the hardship Ia no Essster than
ia usual In such cases.
II parties will decline to purthsse or make i'd
vances npon sptr!ts except such ss arr In bond,
they Will escspe al danger Of lots from this son,ce
4 purchase Of hpir1ts which were in the custody
Of the government would be prp:ecsed, md Proper
certificates from the officer In charge or auch
spirits would be issued to the psrty. In this way
nearly all the Inducements to commit fraud would
be taken from the dfAti11er.
The Gaze referred to, In which tha Supreme
Court have passed upon this question, Ia that Of
Caldwell ". the United States, Howard, 36s, and
the decision there seems 10 bo conclusive.
Very respectfully.
JosIFn ]. LHw1s, Commisa 1ner.
G1oRG1 ScHax1DxB, ESQ.,, Collector 1st District
Ch!eaRo, Ill.