The New York herald., 1867-04-04
v,.1tp sTA1rs cOMnsyIusEss crgRT.
The internal Revenue Law-ImportaDt De-
~ision with Respect TO the Powers nMd Dm-
sies OF Depaty Collectors.
pefa Cou upaiSa

The internal Revenue Iaw-lmp0rtWDt he.
-isios with Respect TO the Powers nMd Dm-
tree Of Depaty Collectors.
Before Commissioner Osborn.
yas United Satts Daniel Mooney.-The defendant
was charged with having forciby removed truck and
awe horses which bad been seized by deputy collector
81 internal revenue. Upon examination the evidence
showed that the deputy collector one Nelson D. Phar
~ho !, alleged had seized the property with the
noval Of which the defendant had been accused, was
deputy collector in the Sixth district OF this city, and
that within the jurisdiction Of tho Sixth Collection dis
he found the aud truck with whiskey which
lie believed to be fraudulent, board He stopped the
horses and told the driver that wished examine
the whiskey. The driver, in place OF obeylng this
order, whipped his horses and drove OF. He was
pursued into the Thirty .second district by the
collector who there seized the whskey. II was
claimed by counsel for the defendant that the SEIZURE
IN the sixth district not seizure within the mead
OF The law that the seizure in the Thirty second dis
uct without the jurisdiction OF the Deputy Ceilec-
tor and that he had right TO make It, Counsel fur-
IN an oral decision pronounced yesterday disposed Of tho
ssse wholly on the two points already adverted TO- WIN
respect 10 the first point as 10 the seizure or attempted
in the Sixth district the Commissioner held that
the act Of the Collector in stopping the horses and in
forming the driver that he wished 10 examine the whs
fey ascertain IL fraudulent, was not seizure
within the meaning Of the law, and referred TO case
% Wheaton, page 2i6 where the court held that to con-
mon claimed and full authority exercised the
property The language Of the Judge IN that case was
that The n parties from s,,n. wnom the properly hsy
ara no longer at liberty to exercise any
control iL' With respect to the second point,
ihe right to seize In the Thirty district the Com
missioner also held that from the spirit and words OF the
internal revenue statutes defining and describing col
lectors districts 10 not intended that the collector
Of district should exercise duty in the
district Of another without special command and author
Sty from the Commissioner OF Internal Revenue as pro-
vded for in the act Adopting decision by Commis
sloner Belts, in the OF Arnheimer and another,
Commissioner Osborn held that the seizure made by the
Deputy Collector in the Thirty second district was with
Su authority and void and he observed that the powers
And duties committed TO those collectors by the revenue
laws ample and sufficiently stringent for their
Aistncts without going beyond their limits He would.
aherefore not permit the authority OF hts office to be
used in Justfyng collectors TO make seizures outside
sheH districts. The defendant was accordingly
discharged
/. OhAEEe Of Illegally Rem0ving Whiskey from
n seixeA Distillery.
Before Commissioner Belts.
J. B. Ramsden, q. II. Ramsden, and Roger, James,
ssd AObas Lang we're charged with having the 18th
q March Illegally removed three barrels Of whiskey
from seized dstillery Abaitor place The evidence
1oT the prosecution which has closed showed the
Ramsens had been keepers in the dstlIcry and that
they permitted the whiskey 10 be removed condition
thai they should be paid $40 for il rhe defence will
! bs entered upon on Saturday.
ycharse Against . Casfsm Hause Messenger.
Before Commissioners White
Alfred st. Clair who had been employed the Cas,om
Abuse messenger, was brought up for examination
ouAa charge Of having illegally obtained from the Asss-
which alleged the defendant had cred
ftoLu February March The facts Of this have
beeu> already reported in the HERALD On the appca-
ton OF Judge Beebe counsel for the defendant, who
the cvse, the examination was adjourned Friday
DsyL