The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1872-03-19

mp0rt0ut Iuteruhi lScVeuue OBSERVATION-DISCLOSURES
nscaiion of Gold G oin-The Great Western
Railroad Company aud Coal Carriage.
WASHINGTON, ID. c., March 49, 1872
The following opinions were delivered IN the SUI
preme Court today
No. lO4. United states vs.. Henderson-Error to the
Circuit Court for the Eastern district OF MISSOURI
This was an information TO enforce forfeiture against
100 barrels OF spirits for an alleged violation OF the
internal revenue laws. The spirits were removed
from The disiery TO bonded warehouse OF the
government without the tax being paid. While in
paving the tax required by law. These lactS were
Stipulated ana also tnat Henderson was an Innocent
purchaser. On these acts the court below would not
inter intent 10 deiraud the government, because
the spirits were removed 10 United states bonded
warehouse, the removal being a legal act, and II
was SAID that II there was originally an intent 10
aeraud the United states the mere intent 10 the
mind OF the dstlller, wnlcn was never executed,
WAS no ground OF forfeiture. The Court reYeISeS
That jndgnen holding IN substance tnat IL Is not
mi 0ssble mat one step IN an attempt TO deirand
the government III such case might be the re-
moyal ol the spirits 10 bonded warehouse OF
che United states, and that TO hold otherwise
would anord opportunity Tor endless frauds uDon
the revenue by COLLISION, &c, between the revenue
onicers and the parties Mr., Justice clifford de-
hvered the opinion. MIR. Justice Field dissented IN
an opinion sustaining the Judgment below, and de.
carlng 1t unprecedented IN the history OF judicial
decisions IN this country that the property OF ct
zen, honestly acquired without suspicion oil wrong
ON the part oil his vendors, Is forfeited and taken
from him because sucn vendor, ~ sonie period
WINE owning Inc property COnCclVeu Tue Nltcll ~
deraud the government OF the tax thereon,
altnougn such intent was never developed IN action
anu Tor the execution of which no step was ever
taken.
No. l13. Gay vs. United States-Appeal from The
Circuit Court for the District OF Louisianaln this
case The Court affirm the decree below condemning
certain gold com shipped by the appellant, Louis
tana planter, during the war, as alleged Tor points
WITHIN the rebel INES the view oeng taken That the
government makes case Tor conuscauon MI
Justice Miller delivered the opinion.
No. 90. The Great Western Insurance Company vs..
Tnwing-Error to the Circuit Court Tor Massacnu-
seIts.-In TINS case the insurance company insured
the ship ALEXANDRA Tor the defendant on voyage
from Liverpool TO San Francisco. The policy con.
tanning a clause against loading with more than
her registered tonnage Of certain comno
dlties named, among which was coal.
The ship meeting with accident the loss was
paid. But, alterward, The company learned that
She had taken In more than her registered tonnage,
and sued TO recover the insurance paid me
answer ayerred that certain coal was received as
dunuage for the rest OF The cargo, ana the court
instructed the Jury, IT TINS was the 1act the coal
was not a part OF the loading and not WITHIN the
contract. The verdict and judgment were accord
ingly and the questions were presented here.
The Court reverse the judgment below, holding
that the rule to dunnage Will not be EXTENDED TO
merchandise received and paid for as freight,
although used as dunnage. The cause Is remanded,
with Instructions to proceed In accordance with the
OPINION. Mr. Justice Bradley delivered the opinion.
Mr.. Justice Clifford dissented.