New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1867-02-01

''-' ''P''l' ; ''''''' AiIiHoRNE ToMFKyS President,
J. ARCS HxREunS Secretary
ossI:1
CIVIL COURTS.
SUPREME COURT-sPEcAL TEEM-JAS. a1.-Before
Judge G. BARNARD.
CONFESSIONS JUDGMENT-CAN CREDITORS Al LARGE
sEr I4IEd IMPORTANT QUESTION OF PRACTICE.
MaTtindale Ggt Jones'
In.ths the defendant had given confession Of
Judgment TO The plaintiff, tho Recorder of Jersey city
for he Of Sl797 under which the sheriff had sold
obtained an order to prohibit the sheriff from paying
to TIC plaintiff the proceeds Of the sale upon affdayts
James for the plaintiff, argued that tie parties not
being Judgment creditors could not be heard to at
tract creditors, and had locus stG,di in court and
cited several cases in support of his argument The
over tfe proceeds OF the sale the plaintiff j Smith
aud Ditenhoccr for the creditors Edwin James aud
'Cii,MBsRs-Before Justice LEONARD.
Fannie Seely agt Ellis H. Seey.-RepOrt filed and d.
CIRcUir-Before Mr. Justice PECKHAM.
TIE OBLIGATION OF COMMON CARRIERS TO STOP
GOODS IN TRANSIT ON PROPER NOTIFICATION.
Amer Meu ct al agt The Merchants Navigation and Tnnspoa
In this case. reported yesterday and in which de-
fendat are sned Tor not stopping goods IN tTans on
yesterday morning as follows We, the jury, In the
ease OF Melen and others against The Merchants Nayiga
ton and Trans pOitauon Company Ind verdict Tor the
plaintiffs, crEg the questions submitted to us by
The Court IN the affirmative
First-,Ihat it was unreasonable in the agent Of the
above Company in NewYork in not trying to stop the
sccord-Ihat the goods were improperly delivered In
The jury find for the plaintiffs t21le SC.
TIE COURT RECONSiDEES IFS ACTION IL SETTING
ASIDE VERDICT.
THIS causo was founded upon promssory note
given to Secure 81 $50 and payable on demand The de
occupied w day, and was brought to close Tues
day, when the jury returned verdict for the defendant
PcolhaiI said: Gentlemen 90 got think there IL any
evidence ia tli' case To justify such verdict direct
Tho IN ar
allowing a new trial" This deposition Of the mater
evidently took tho jury by surprise and much mortified
Justice Pec]nam yesterday morning stated T. Court
iect aYd that lie was convinced that the jury right
IN their verdict and therefore oveuloc BIS former or
Court! lie allowed The defendant per cent upon the
amount Of Tic note aud gave the plaintiff 20 days stay
j. L. Fanaeau for plaintiffs Meyer and Cornell for de-
PENDANTS
UNITED STATES CIRCUIT COURT-JAY. oi.Beforc
Judge SMATLEY.
AZ IMPORTANT CAsE-NHIsEY ALIAS BURNING
TLUID-A LAST KICK.
Fel~rez Schneider ast Anthony gieesLe Assessor 'nd Morgan
TIE same principle is involved in this case as in
thrsc in,d before Cominssloaeg Newton aud N the
Is ca .one np n ihe shape OF motion TOT ora an m
to pay on all tie sOcacd "burnng fluid" which he dis
trd prev ous 20 the enactment Of the law by Con-
,C the ground that the law at that time di not tax
banning fluid distilled spirits. ana that tho article
- q
fluA. although not made by tho oId process, when
nqkng was. technically. "a Manufacture by comming-
ling two ual products IL two respective Oscillations
after such respective dstiatons viz, alcohol and cam
pieEe." ,,..,- 80, - -, A.,
following passages as bearing particularly upon tho
"Tbc c6mnnmt AYERS that during disnation complain
mt used prs Of turlentinc, from winch canphene Is
GGm,tiiug for the sake Of tho argument. that com.
p.lruArs processes constituted In result substantial
pI
change Of iorm II made IN order 10 meet tho tax. would
ioI bc n fraudulent evasion.
said Judge story, TO constitute an evasion Of
me act which shall be deemed in law fraudulent eva
ter aiilc perfectly lawful and this Is because the
speaks OF itco uouc. which defeats the policy contem
Said a. j. fancy It has long been settled rule OF
construction OF revenue laws imposing duties on articles
Of specified deEoiinnon, 10 costrue INC article ac,
,ordug to the designation thereof as understood aud
koy Ia commerce. and not In reference to the materials
Of which they may be made OF tho use 10 when Ihey
Ihe deiedant may contend that because at stage
81 INC ll1,ts, l1iG alits ufs pSU W. ~
answers The tax and hen cannot attch to an mcho9te
l,occss They attach only On ho abschdeoi express eli
actueIts OF a. ututc) upon perfected resnl 3. 80
Complainant makes out priHa Jagie .ase by hs bill
that his operation and inclusive processes answer Le
as "dsticrs 81 burning fluid" When he mixed gram
mash aud urrentino and subjected II 10 dstisuon pro-
css missed IL during fermentation, there was eNCed
" @ ~ ouufocturr and which by the light OF decisions
qotcd must be viewed by the new name anu under he
statutc irrespective elementary substr which unit
ed in suCh product ~, A., 49,. e.,
complainant and contended In his argument that the
making Of an ar cc, i'm what way soeNe II the ptOdutt
wns not an article enumerated and defined as taAaDe IL
could be taxed and cited instances IN when taxes had
bec4 cyaded by respectable merchants IN TINS manner
and also cited decisions showing that when sun ndu Dech
brought against these persons had been held that II the
artic produced was not defined as taAaDie tiec ~
prcsUnlptlnu OF an evasion could have any weight
Samuel o. Courtney, United states District Attorney
rcvird 20 Mr.. Hall, IN substance as follows NhlPtas
by copianants bill that the difference between COM
disagreement OF facts as TO what the article produced W
complainant WAS WHISKY or burning fluid Ihat IL dld
Nts 6r h,W nom the nets OK the QIIicers ne wanted
10 restrain and that IL did not appear that e lgq ~,
perfect remedy at law. Hefmtler contendcd tha ~ Tue
equities Of tho bill denied by the answer ana IN.
sisted that tie court should not interfere TO prevent
the collection OF the tax, even though II were
Illegal since the revenue law provided proper reIney
for The complainant and authorized the secretary OF no
Treasury refund the amount OF any taxes 10 WBc nc
qht be- uniustly subjected and which he might recover
In "a suit at law lie cited numerous cases IN supPVIt vi
fills position, and among others the opinion oi Juuby
case. He commented upon the extraordinary clardclcr
of the papers claimed TO bo record OF Inc SUIT otOl
ude ttdwaladcr and ms order therein. showing that
the order granted WlthOut any oPpooItoh a' wiz
ont amy appearance on behalf or Government Oincefs.
Mr. HalhTcsponded briefly, when tho briefs were SUD
mitud the Court reserying It's decision, =, ,,,.,,,,
United states Distrct-Attorney balluel ~ NUuvu,nvs
fo ne Government; District Attorney A. Oakey Han anu
ex,Julge DittenhOcfer for compainants.
A CCsIOM-HOUSE CAsE-ANOTlIER IMPORTANT NEH-
DICT FOR THE GOVERNMENT
Tho suit of g. w Fabcr agt Hiram Barney Whl1h
for the past few days has been on uld DeIOe
smory wns terminated yesterday, by the Court UrecV
ing a verdict for the Government 81, ,,.. from, ia
ynnn and entered them at this port III july iooS
were entered under the Tariff law OF July 49, l9z Mn
directed that all cigars valued at over $40 per osnu
N, and ID