New-York tribune., 1867-03-29
UNITED STATES colNIss1oNER's oRFlcE-NARc.
THE POWERS OF DEPUTY COLLECTORS To SEIZE GooDS
AND THE RIGHTS OF PARTIES WITH WHOM THEY
ARE STORED To RESTORE THEM.
U.S agtpa Mooney

THE POWERS OF DEPUTY COLLECTORS To SEIZE GOODS
AND THE RIGHTS OF PARTIES WITH WHOM THEY
ARE STORED To RESTORE THEM
US. sg. Daniel Mooney. .
This case came before the Commissioners on the 1bn
inst and the duly reported in our columns
After examination OF the party making the complaint
against defendant the further hearing was adournedd
the 2lst inst and again adjourned to the 29d inst On ths
latter day the counsel for defendant Mr. john DarTow
moved dismissal OF the complaint and the discharge OF
the defendant and, in hrtheranee OF his motion, pre-
sened written points, which are sufficiently novel ana
Interesting view Of the powers and duties Of Revenns
Collectors and certain questions that may aud will arss
under the new Revenue laws TO warrant resume of the
Joseph Bell Assistant United States DstrictAtorney.
The following Is the testimony on o tne 18TH INST m M s,,s
District; know defendant; he keeps livery stable IN
near Beaver was az ms r PS Soro On e & m % fSp s
ness and all the appurenances OF the same told Inn thai
was Deputy Collector Oh me Sxth DIstr5, ana nSn
on livery and hold them 10 my order which he agreed
DO and gave Ho me be eSe Tecppt 70 adan me told him
why had seized the property the receipt was admitted
he said delivered up the property TO the owner o1
the order OF Mr. Evans, or by his deeon nave neves
been able TO recover any OF the property prop
SrosseSemined saw the truck in the Sixth Die
trct followed down Newst then went 10 COllectoS
Shocks office 10 obtain information where 10 store the
whisky with which the truck Was laden and the 0tnet
pnd dd store il there as the receipt OF the whisky
shows Evans with whom stored the whisky, gave ths
Tss Fod oqGSa To store With defendant which did
The above was all the evidence taken in the case
sendent bases his application for the dismissal OF the
complain and the discharge OF defendant;
first There is no evidence that the horses and rucs
had been engaged or used in the commission OF any or
fense against the laws Of the United States, or at they
were subject such seizure or that Deputy Collector
Thayer had any authority 10 make sIGh seizure ou,
a. Unless these facts shown, the defendant com.
mitted no crime IN giving the property to the hwfu
Seond Admitting the whisky 70 have been subject to
seizure, there 10 law which gives the Deputy powerts
seize tho horses and truck.
,ba ,,lv Qiy a
make a seizure that which is given to him b sec - :
96 OF Boutwell's Internal Revenue Law.
Third: Admitting that the goods were liable 70 SCI
was made by the officer of proper district The
thority of law. To make out rtp,a taeie case eve.
less snecaly authorized deputy has jurisdiction pe'
yond his proper district His Jurisdiction being limited,
there presumption OF law IN afor OF ageera JurS
dictional pOwer-he must showlt .,,,--
There ia no evidence that at the date OF this seizure.
but the Court does not know that he was then
But admit that he was the tS only prSDeT srs, n
that Thayer fret the horses ana treK eHrsE .,
he first made the attempt to SEIZE II tha can oe 'aeo
seizure 49,. .,..,,.
can be no doubt Of this fact that he did not get posses
sion OF have within his power, either WHISKY horses
or truck until he reached the Thirty District
Did he, then, make seizure In the eye OF INC iaWt
VIII it he considered that an attempt To seize
The nearest parallel is that q levy by sheriff 3, i
n H.. a. L
Court 10 the ease Mber agt Barnet in the suprems
Court OF the state OF NewYOrk where II decided that
10 make good and valid levy, the Sheriff must have the
goods under his power merely seizng few articles QUIZ
Side OF store or warehouse and prociining levy oH
the goods locked ND In store is not levy The sherin
onct 10 break open the store and actually seize the
goods and take an inventory OF them. ,,,.
The opinion Of the Court IN that case was y
Chief Justice Ambrose Spencer, man not unknown n
onr Courts He SAYS: The Sheriff is bound to make al
actual levy on the goods IL may be safely lald down
that the sheriff have the goods under his view ana
within his mower constitute good levy proclam
ton OF levy is not levy when the goods are not "ilhn
II follows then that the seizure was not made until
the horses and truck reached the Thirty DlreN
As there is no evidence that the seizure then was as
Inv any one beside Thayer and he had no authority s
In that District the seizure Illegal and the de-
fendant committed offense in restoring the property
on demand of the owner. - ,,...,,,
lth But the second clause Of section So Bonswes in'
terna Revenue Law p "a, Is capable OF no sueA inter-
nretation as Is claimed by tho Distrct-Attorney
That section means that when property TAKEN ana
detained by tho officer 10 Is rrepleyiaDle while Is IN
his custody because II then in the custody OF me law
The language is "all property "a lqEe a or oe'aea ~
such property taken or detained I sueh eesr' a.