New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-03-05

of the whisky had been removed and
branded as rectifed, when it was, in fact.
raw whisky, or highwinee. He paid hls
respects to Irwin, Thayer and Hsrstlg. ana
was so forcible in pointing out the weakness
of the defense that Mr.. Doolittle again TOOK
the fidgets; and interrupted him several
times. A review of the testimony showed
that the whisky was removed from the DIS
tillery, and never put into warehouse as
required by law, but smuggled on bost
and sent to st. Louis. As he proceedeu,
Mr.. Doolittle's countenance fell: and ne
made an attempt to create q diversion Dy IN
terrupting his opponent, expressing solcl'
tude for him as young lawyer anu tla'
sort Of thing. MIR. Krum objected to Delng
interrupted and said the gentleman mad
ought to be satisfied; that Doolittle's tender
ness for him was not equal to his solictude
for his clients. He concluded by saying he
had demonstrated that these WHISTLES were
removed from the bonded warehouse with.
out the tax being paid. They are all in the
same condition. They We're removed to
defraud the government. The propositions
OF law, signed by the counsel, are based on
the forty fifth section, upon the theory that
wrong doing. The jury must pass upon the
articles in DETAIL and find whether it is true
or untrue. That being the case, it is not
necessary to argue these propositions OF law.
In regard to the forty-ffth section, proceed
ing upon the established rrle that nOtwith
standing The fact, the revenue law imposes
penalty, ii is not penal law in the strict
sense OF the term. This law should be con-
strUed favoraDly for the intention of the leg.
oil mt la u ia q w
travention of the common law. This law is
to be construed most tayorably to the gov
ernment. Congress provided that all taxes
should be regarded as a lien upon the
spirits. The property may be forfeited or
seized By the collector. The fact that this
tax Is lien must be taken into Considera-
ton.
What has been demonstrated by this long
trial is that Charles S. Matteson & Co. went
TO New Orleans for the purpose of making
money by purchasing distilled spirits for
less than the tax. 1t shows that they went
to New Orleans in the spriUg of 1868, know
ing that frauds were being perpetrated
upon the government by dealing in spirits.
1t shows that they went there with the in
tent to commit fraud. 1t shows that they
became parties to such frauds by dealing in
such whisky. 1t has been demonstrated
that they shipped 4l0 barrels Of highwines
under the brand of rectided whisky-a brand
which did not impart the true character
of the article in the packages. 1t is demon
straied that 1923 of these barrels were then
seized for having been removed from the
bonded warehouse without paying the tax.
1t has been demonstrated that these 329
barrels were removed by the owners from
the place where made, with the intent to
defraud the government out of the taxes.
1t has been demonstrated that the owner
or superintendent of the distillery failed to
to keep books, as required by the govern.
ment.
Gentlemen, my duty has been discharged;
You now have to do yours. In 1871. wnen
the people were ground down by debt
they enacted a law to raise revenue which
was sustained. In 1913, when the national
Capital was in the hands of a foreign foe,
the people sanctioned a revenue law In
1861, when hostile cannon Numbered at the
gates of the Capital. the present law was
enacted, and it is now the law of the land,
and must be enforced.
Mr. Doolittle was more uneasy at the
close OF the argument than at the COM
mencement. He arose and began to read a
deposition. He cast many an anxious look
at The jury, and did not seem satisfied with
what he read in the countenances of the
twelve. He had the appearance Of the sd-
vocate Of a lost,cause."
The Republican says:
Judge Treat, in giving his instructions to
the jury, stated the requirements'of the rev.
euue law in relation to dlstiilers, rectifiers
and wholesale dealers. and said the various
statutes should be so construed as to give
effect to the manifest intention of the law
making power. Referring to opinions of
commissioners OF Internal revenue, he said
the jury were not to be guided by them at
all. An opinion of commissioner had been
rot har fha pi.;t iyn
spection marks, the burden of showing that
the taxes had been paid rested with the gov
eminent. That is not so. A commissioner
has no power to repeal or disregard law.
Therefore, the fact that brands were upon
the article does not shift the burden of proof.
It might be weighed with other facts in the
case. The court instructed the jury that
inspectors certificates were not prinea fncie
evidence of The payment of taxes.
The jury retired, and, after several hours
deliberation, retained with a verdict for the
plaintiff on all the counts.
It transpired that they had passed on one
or two of them under misrepresentation,
and it was not until nine o'clock that the
matter was adjusted.
Fifty.nine of the barrels were released.
The jury had submitted to them the ques-
ton as to whether the distilled spirits in
eighty one barrels called the Hammond"
whisky, and branded rectified," were rect-
fed or not. On this point the jury decided
i'll favor of the claimants.
In answer to question of the counsel,
the foreman of the jury said they had not
passed upon the question as to whether the
claimants had the property in their possess
sion with intent to defraud the government,
and subsequently this was submitted to
them in two counts, which they decided not
to be true.