New-York tribune., 1867-08-16
CIVTL COUNTS.
UNITED eTATrs DISTRICT COURT

UNITED eTATEs DISTRICT COURT
OPINION BY JUDGE BLArCHFORD-THE AMOUNT
FROM WHICH INFORMERs' SHARES SHALL BE
DISTRIBUTED.
states sl One kt Boiler &C. ionnd al fhH'A b. hoAi
BLATCHFoRD, jim this case Wm II. Craig
was the person who first informed OF the cause matter
and thing whereby the forfeiture Of the property pro-
ceeded against ad condemned IN tins suit was incurred
The condemnation was by default. The intorncr now
asks tie decree that De ia entitled to have te
share percentage Of such forfeiture 10 MhGh rs SUN
person lac entitled computed on the whole or gross
amount OF the proceeds Of the sale of the property
Nv section 10 of the internal Revenue act Of June So
1864 as L. S. stat ri Large. 905 amended by the act
Of July Is, oath ID j 1t Is provided that AL hnes,
uenaIfies and forfeires which may be imposed in
currod shall and may be sued for and recovered where
an the name OF the United States
and, where not otherwise provided for, such
ehare as the Secretary Of the Treasury shall by general
regulations provide not exceeding one moety, nor more
5000 i'm any one case, shall be TO the use OF the per
SON he ascegtainod by the court which shall nave i
posed or dccreed any such ne penalty or forfeiture,
who shall first inform OF the cause matter or thing,
whereby such fine, penalty OF forfeiture shall have been
incurred" In pursuance ot this prov sion the Secretary
o. the Treasury issued circular instructions dated August
IsGC which still III force, Wherein after reciung
the language of the act OF July l3 1906 e says Under
iuiorers shares hereby prescribed: OF the first $500
OF any penalty the nformer shall receive 80 per cent OF
the next $500 40 per cent &C. &c Inc seeetaIy lheh
says "ThuS the penalty is $500, the inormer VIII re-
ceivc $3.50; If $1,000 $3.50; If $1,000 500 De- DC IL ls'
very clean that under tic statute ana these lnstructos
the percentage Of the fine penalty or forfeiture when
is 10 form the share Of the intOrmer Is to be calculated oh
ceiyed. This the view taken by Judge Benedict IN
the Of Tho United states aSt seven large fer-
meutiug TUBS. before him in the District Court
Tor the Eastern District OF New-lork. II
nder TODD that the practice has prevailed IN tins DIS
ict Of calculating share Of the foner nndcr these
Treasury instructions by taking the prescribed per cent
age the gross amount Of the forfeiture but on the
amount remaining after deductn0 the costs Of e pro
ceedng The practice probably adopted from ihat
pursued IN the or forfeturcs under the Customs
laws but although such practice may be very proper
under those laws and may have been proper regaTd 10
internal Revenue under the Internal Revenue lave
they stood prior 10 the amcndment made blythe Act OF
3uy 49, lsC6 17eth section Of the Internal revenue
Of 1861 u Is not correct under that amend
ana the Treasury instructions before reI~rNd TO-
made IN pursuance thereof.
IL the case ABOVE mentioned before Judge Benedict DO
says IN his opinion: "The OF the proceedings
through which the fund W Court IS realized, ana when
moreover are services endercd before any Ught OF
the nfOuner attaches are, hoWcyera charge upon the
whole fund and the distribution, must be paid ont OF
The rCcCes OF sale before the share Of the inlOuncr
ne distributed 20 him" L. the present The inlOCr
asseuts this practice ana 10 viii DO followed hereafter
iu an cases where 10 is appncab.c.
Samuel C.. Courtney, u. r. DhtTictAttoniey, for tie
United States; Henry aid CafksOn iOf TIC nDOrmcf.