The New York herald., 1872-02-10
THE COUKTS.
jutasling Proceedings in the Bsiisd States
Supreme, Brooklyn aud New
York City courts
Ehs Sumsl Estats cass-A custom HOUSE Suit
Verdict Against the Observation-Disclosures
ON o Note Decisions
uMIEp sIA1fs supaEmE cnuaI.

AllDGpd Aftenpt 10 sssiranA che Gsvcrnmene
Of rhe Dsty sa 100 Barrels OF s'pirits-
Now the Revenue Officers nud Warehouse
snea arc said - ssWork the Oraris"-
Attempt 10 hecwver frsn = Brsssor Tor see
Proceeds Of sale OF RAILROAD Bends Mis-
applied. ,.-,
No. i0A. The United STATES vs.. John Henderson,
Error to the Circuit Court for the Eastern district
OF Misseuaf This was an Information To inioroe
l0riolture agulnst 100 barrels OF distilled sprlts
winch u was admitted were removed from the dis
tiery without pay OF the tne-nal revenue tax,
and with intent 10 deiraad the government. But
Henderson, claimed 10 have purchased the spirits
Without knowledge 0l any attended fraud. wlile
they were stored Ia y United states DOaded ware
house, where they nad been removed w the dstli-
Ter. aad 10 have pal le Tax thereon to C0llec.
tor This plea wAs adililteu by tne government it
beng Conceded tiat lhe claimant Was au inAvcent
purchaser, ana on THESE agreed facts the District
affirmed at the CHcait, wnere ~ was said
1t dincult ~ Tell how the removal
could have been made 10 delraua the
Uniled States OF the tax reing made 10 u govern
ment warehouse; ana mefo intent 10 delraud,
formed u exis'ing N lhe mind VI tne uistliieI.
wnicn Intention has never ueen executed Or aC-'
tempted TO be. u nut ground Of forfeiture. Tne
Oniy executl0n or aTteopC " execute Inc unlawful
1ntenl " the remuva VI LIE spirits W Lne dstiuer
70 iile warehouse vi the Uuitea otA4eS. whcu re-
m0rai was legal ana rot an illegal act.
1t Is here commended by the government
that hls CONCLUSION was error. and lnat laiiacy
lies In assuming 10 ne lmp0s aiDie; mat step
Ia IN atelupt 10 deraul the 9OvetnlenC Oh the Tax
due could Ue ne removal Vi LIE splrit5 10 Donded
warehouse. LII order u make tniS rcasoiilAg Con.
sstent, IL IS SAID. The Court must judiciary KNOW
taere - such al iupOSsiolty anu tnat IL could not
Know Tue trutn Is, anu II Is notorious.
thai spirlts have orlen been removed
70 government bolded warehouses iron dis
tllerles III acCOrdanCe with COuspllaces between
dsCllierS anu wareaO s5e neu, ln order ~ derduJ
the government Uy naviug the splts secretly drawn
OH from the barrels, and under agreement witn tue
revenue 0incers " nave them released upon worth
less security WItuC &c payment vi tue lax. Inc
agreed iactS a0illlt The fraudulent lutent or tho
0stlller, aud the Court erred III set;inG ASIDE The
admission. SOlcitur-General trlstowe aid As.
elSsnnt Attorney Geuerai hill fOr tile government;
L. A. S0eldon aud J. A. Garf1eid Tor claliuaut.
No. l0s kftchea, N. Bedford aud Weber,
Error 10 The Circuit Court for MssourL his acten
was to recover the value OF certain railroad bonds
which Kitchen had placed In The nauds ol one Rey-
bum, to sell for his account and invest the proceeds
10 lands. subsequently, koybum sold the ponds 10
Bedford, and still later Bedford sold them Web-
Der. The paintIn put Ia evidence Of contract
on the part OF heyD bum To dispose oil the bonds
au0 invest the proceeds Of the sale, anu
rested his case. Ihe Cour: thcreupOn, ut
the instance Of deicnddnt's cou 1884, ruled
thaC upCn inns evidence tDere coulu recovery,
because IL was not shown but That the bonds had
becn sold Nv aeybu and tue proceeds aDpl cd as
agreed, anu no maud Was la respect The sale lt
lS we're cOatenued tuat lailtlre 10 perform the
contract patniv appeared from tie evidence. and
suht beu Oru aud WeUD r, UuJn having knowledge
OF tue agreement besween kitctien ana Reybum,
LOOK cne OOu IS win noCire, ana are aUie Carlisle
MCPHERSON ior piaintins III error; 4. l. Grant ior
delenGaut.