The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1868-12-24
NEW YORK CITY.
TIE COGRrs.
UNITED STATES DISTRICT Court.
Tho Watson & Crary DisiilIcry Case-SSveii
Day Of the Trinl-The Judges Charge vel


The Watson & Crazy DisiiIIcry Case-sSvsith
Day of the Trinl-The Judges Chargd-vcr-
dict for the Government.
Before Judge Blatchford.
me United States rs. The RecttfyfnQ Distnl4y III,
l7s ana 175 christopher Street-This Is the dventh
day on which the trial OF this case has occud the
attention Of the court and Jury. There was Rthing
left for this morning. however. but for the Jtge TO
deliver his charge to the jury and for that day to
render its verdict The charge Of the learnedJudge
was lengthy and exhaustive Of the law points nd the
question as TO the construction OF the sectonof the
statute bearing more particularly on the tse at
issue, and was at the same time clear and dnpre-
hensive though brief review OF the more imbrIant
points in the evidence. -
Judge Blatchford In his charge to the jurEpoke
substantially as f0ows:- 4e
CENTLEMEN OF TIE JURy-It IL q subject con-
graduation that this case, to which we are MY de-
voting our attention Tor the seventh day, is diving
so near it's conclusion. And, Notwithstanding the
time occupied and the zeal with which II hal been
conducted by counsel on both sides, the isses on
which you are to pass will be found within very
narrow compass, and although the evidence ablica-
Bile to the issue has taken very wide RAND, the
case has resolved itself for prosecution by til gov
eminent upon two sections or the Internal Rfenue
law-the twenty-sixth section OF the act OF Jby l3
1861 and the fOrty-eghth section OF the act OlJune
&c. 1864, as subsequently, amended shall firstrecr
your attention to the tWentysixth section OF TIE act
OF 1855. Now the questions for your dnsd
Grafton under the twenty.sixth section (vide
themselves into three subjects OF Investigation.
The FIRST is the splrits taken to this est3lish
ment IN Christopher street by the witness. Nson.
The second is the lot or spirits, called sebnty
five barrels, taken there, as appears by the evlence
for the claimants, on the 4th 9th and 9th OF kbru
airy, 1858. And the third class or subject I the
thirty barrels taken there, as appears by the balm
ants evidence on the 18th OF February. Thejrovi
siops Of the twenty-sXth section OF the act 1886
dealer in distilled spirits shall enter daily in abool
or books, Kept by him for that purpose, undersucf
regulations and rules as the .CommssOHr o.
Of proof gallons purchased or received 5,
him, from whom purchased or received
ana the number OF proof gallons sold ard delivered
keep such record shall forfeit all spirits In his poi
session. together with all tools, implements, app
ratus, &C., used by him. Now, the requirements, II
this statute are perfectly PLAIN and unmistakab..
There is no ambiguity, no confusion about it. Thee
is no room for any difficulty or embarrassment in
the part OF any one desiring to comply with tie lw
to do So The language must be understood al usd
in this section, in Its ordinary, plain and con-
mon sense meaning. And when retiier
or wholesale dealer is thus required to
spirits, from whom he received them and the nIner
OF proof gallons they contain he can understand at
one thing from the directions-that he Is to dotIs
thing every day-day by day as he receives them n
the day on which he receives Them And also in dDl-
mon sense manifestly intends that ne shall put DOM
the day. And the fact that in practical constrc-
ton, In conforming with the statute, these cail-
ants did keep book, in which they put down dy
by day. apparently, the number Of barrels the nul-
Der OF proof gallons, the persons from whom pr
chased or received, and the date they !.
ceived them, shows that they understood whit
was meant by the law, as every ma
to make entries daily, but he is to put down on II
day Of receipt the certain number Of proof ga
Ions he received and the person from whom he n,
Of the law acted on by these claimants, and with tn
practical construction OF what the law Is II ia idle
speculate about what the law requires There Is n
doubt whatever that the principle on which thi
book was kept was in compliance with the law
putting down the date OF receipt, the number Of gal
Ions received and the name Of the person from hon
they were purchased or received. That thes
persons were rectiners OF spirits Is perfectly
plain. The seventy-ninth section OF the &C
OF June 80, 1894 as amended, defines what rectife
is:-"Every person, firm or corporation that refine
distilled spirits or wine by any process, who, b.
mixing distilled spirits with wine, or manufacture
spurious imitation Of compound liquors, &C., shal
law gives. That these claimants were rectiHers i
apparent from the testimony. and, therefore 1t wa
their duty to keep this book and keep entries in
may be prescribed by the rules and regulations 0
the Commissioner OF Internal Revenue as prescribed
by law. And whether the Commissioner of Revenu
made any rules regulations the subject or not
II he made any they were still bound by law to max
entries This provision as to the commissioners RUE
and regulations was merely TO secure proper form
II the Commissioner did not make rules and regula
tons the statute Is still binding on the parties.
= .fat the ya + ts, no rule
without any rules and regulations, have gone on an,
kept book, which is substantially compl anc
with the statute and therefore, In reason and
as well as the practical result OF tins case the re
quirements by rules and regulations Is mere sur
plusage amounting really to nothing in this case
The question Is, have the parties here complied will
the provisions OF the statute, have they failed
comply with the law in any OF the three case
brought TO your attention by the government
IL the claimants have failed TO comply with TIL
statute all tue spirits the TOOLS implements ana appa
ratus found on the establishment are subject TO Tor
fixture under the twclysixth section OF the aet:
Ia Fln hlt nn H..
other than that described in the twenty section
that ls the tools, implements and apparatus used b
these rectiners Judge Batchford reviewed the evi
denoe OF the witnesses whose testimony bore on III
OF the statute; the evidence OF Eel
son, the testimony OF Andrews and Others with regr,
to the spirits received from Loeb Brothers. Nh
spirits tseventynve barres) was received ut Watsl
Crary's on the 4th, 9th and 9th or February. In
evidence Of Libby, the foreman OF Watson & Cray
was to the effect that he libby received five barrl
the LIST day or February, that he took proofs az
guage5 OF these i've barrels at the time ON pece)
Paper ,mat nc gase snas paper , INTO Tue nandp
but that he did not make the entries OF their receit
&C. on that day. He also states tnat on the 4th FcDl-
airy he received five barrels MORE and ne did nothts
With them but mid them aside TIL the next moi
ing. Then on the 9Th he received sxty-fe
barrels more. He then, on that day, the 9th, wet
through these slxty-fve barrels and the 1--we he =
ceived the day before, and guaged them and It
down the material, the figures derived from G.
guaging and taking proc, on piece OF paper.
states that the entry on the book. purporting TO
February s. OF seventy barrels-that Is slxty-fh
received on the 9th and i've on the 4th-tlat cit
entry was not made on tie 9Th, aid was not ma
TIL the Ith, so far a. the proof gallons were CO
cerned. Now, gentlemen, II that be true II is qtis
apparent that he did not enter on the 5th-that,
the day on which the sixty-lye barrels were :
ceived-the number Of proof gallons contained
these sixty-1ve barrels Therefore this TWEEN
sixth section was again violated and Il
forfeiture incurred, and therefore the governm,t
IL entitled to your verdict Oh that section. Now 10
naked statement OF facts with regard to the
seventynve barrels from Loeb and the thirty barls
from DUFFY. which Libby SAYS he got on the 1Itlpf
February but OF which there is no entry at all aso
the number Of proof gallons contained up to 0
time OF the seizure OF the premises, the propey
would be condemnable for the violation OF @
twenty-sixth section Of the act But In additiono
this. the evidence shows most concusively at
there was no difficulty or hardship no impractA-
bility or impossibty In making the entries OF
number OF proof gallons on the same day on whl
the spirits are received. Now, the next question aria
under the fortyeghh section OF the act OF 1884, TT
there were spirits at this place at the time IL W.
seized, and spirits OF character liable to duty ur
the internal revenue law, and on which, II the dy
had not been paid, ought 10 have been paid, Is i
questioned. Now, II these spirits were found a
these premises at the time Of this seizure-the Ia
OF February--in the possession, custody or .
control OF any person or persons for the purposef