, 1873-04-23
An Interpretation Of the Revenue Law
That Concerns All Tax-Pay-
ing Producers.
Conflscation Of tho Property Of d Citizen,
Not Cor Non-Paymcnt, but Eon-
- .,. Intention 10 Pny.
Tho Outrageous Act Denounced by Justlca Field
In Exceedingly Warm Language.


dontod." It will bo road With interost by tloso
Interested in dlstilleries and in oil products taxol
to produce revenue. Tho caso iB known rs Hon.
dorson'a distilled spirits, In the United States
Supreme Court, aud will bo found In II Wallace,
y. d4.
Tho facts arc as follows: A man named john
aon, distillor in Now Orleans, wau tho owner
Of diRtillcry in that city, together with tho
bonded warehouse such a6 distillora nro Obliged
by law to hnvo In which to store Spirits That
como under tho charge OF tito store-keopor,
q United Btntes officer. It id tho duty OF
this storekeepor to take tile spirits as thoy como
from tho distilery, mud ho only allows thom to.
bo taken away aftor the taxoa aro paid. johnson
made 100 barrels OF spirits, md III duo oourAo
pnced them In tho bonded warehouse, where
tho store-koeror took Charge It is alleged that
ct that ttme ho (Johnnon) hatl in his mind m
tax, but this intontion, II 1t over oxIBted, wna
never carried into effect. Henderson bought tho
spirits from Johnson. in tho store, subject to
pay tho tax to tic aovernmont, and tic i00
bnrrelg wero permitted to bc taken away.
Henderson having thus received possession Of
hls property from the Government, shipped 1t to
b. hsn1 thn WHERE upon arrya II Ts seized 1
sSaei sSaoa o eeef Of 'ass TIC soizera DsSa 9Sa
thoy were forfeited by Tho intention TINT john
Court of Missouri decided that tho barrels woro
tho lawful property Of Henderson, and TINT thoy
woro not forfeited by tho 1nontal process 1noli-
toned. Tho case saa carriod to tho United
States Circuit Court, aud tho Judgment Of tho
:Thon tho Governments appended to tho United
StGtcB Supreme Court, whore tho cause cunle Ut,
IN tho Doccnlber, torm.. Tho majority Of tho
Court filed al opinion declaring that tho spirits
fnrfa f0f fs7* I'm tr@1
euted intonton which johnson Ind i'll hs miud
to dcfraul tho Government, and thoy rovorBod
tho judgment Of tho othor courts below.
Mr.: Justice Field, with whom colienrrca tho
Chief Justice, and Alr: Justicn Miller tiiBsol!tcd
md filed tho following opinion:
mn unable to concur IN The Judgment Of tho mo
jority Of tho Court an will briefly Etato tho grounds
# M N y m M Tor
forfeiture III not iucree tho ground Tint tic Gov
cl1cnt bus not received tho taxes ievfcd the srfr-
thu ground that the complainant ha8 comnitod, or
participated in tho commission Of, my fraud III the
Ialrclased tho spirta III goo,l fah, Without knoweigo
of any dcfect III ha vendors title. Nor ii tho forfeit
e ar M lie se of o @ II. s 1F @
chnsed lie only removed Tho spirits from to place Of
thu!r manufacture to tho bonded warehouse Of tile Unit
cd Bltos, and TINT was awful, not eli unlawful act
Tho forfeiture Is dpcrecd because tho former ov1,er
in removing to spilita 10 tho bonded warehouse, n
tax thctcon-an intent, however, Which he hover at
tempted to carry into oxceutinn.
w y s m m af s sosy " 81 st, vsn to sl p
this country that tho property of citlzon, honestly
acquired without suspicion Of wrong in hia vendor, IL
forfeited u1l tnken from HIN bucaNse hiH vondor, Mt
porfod wsflst owning tic property, conceived the
intent TO dciraud tue Government Of tic ia. thereon
md for tho execution Of which sep as taken.
Tho presumption ~ that tho minority Of the Court
faafcn IN their viowa of tho law governing tho ese
1t IL with diA'dcnce, therefore, that venture to dis
aent from their ju'gment tl,!ense which 10 greatly
Ia Impossible to escapo the conclusion which thoy havo
:. nut for this conclusion, would Lavo supposed 1t
coantry to oh,ain aceroo eoniseatiSg tic property
sIsn Fl law enyS mt I w III
respect to t. should lave ead that tlo Intentions Of
tho n II m a Sng ss9
punishment. Against threatened injuries to parson
property re'nciso aro provided; apa tha, u is ne-
nstcly 20 with respect to Iutcntlous, however haudu
lent or wlekea 80 long na they remain undoyeoped by
this day in any civilized md freegovernmeut for tic
! motives with Which lawful acta are done.
The Inability to ascertain wh certainly ths H. nsen, En-
nets, end the nuetico which ius necessarily follow
auy attempt to iuaict punsincnt for them, except
prevented nny legislation Of that character, unless
cgialatIon h found iii ho present revenue net Of con
Ion assuming such legislation to exist could not 10
more strikngly Illustrated than In tho present natanco.
But aln not prepared to admit, Notwithstanding the
cogency md rorsuasycness Of tho allie mud elaborate
argument in the opinion Of tho majority tat thero Ia
any such legislation OH our statute book.
ThiH In Of great hardship aud manffest in-
Justice. Tie claimant found tlo spirits III bonded
warehouse Of tho Government, III cuBtody Of thu o
GERS Of tho Quilted Staes 1Io paid to them tho INK
due tue Eooa and ho paid to their owner tho vae.
He Ind suspicious that Ills yenlor had ropcnthd OF
his intention when he delivered tho property to the
kecpiuH Of tho officers Of tho United btatcs. Tho
Govcrnmcns, through its officers, took from tho nno
cont purchaser tho duties upon tho goos, thus saying
10 Iii, tlat lilo thcn goods belonged to tho diHtlcr
| who placed thep1 III tho warehouse. Tho Goyorl-
mcnt now declares, trough 10 officers,
Il by rcason Of The previous forfeiture aud thus tho
honeBt claimant loacs both tho ta1us and tho goods
at least Ig left tho doubtful CHANCES Of obtaining tha
foy1ucr by l,ettou to tho Government, aud tic latter
| by action nHninBt Lila vendor..
The object Of tho act Vi Congress, uncr which tho
forfeiture IL derarel raife reyonue mil aces
t mo That tue eevere construction IN fnyor OF forfeit
turcs iu tho tnls Of innocont pnrcs, given by tho
majority Of tho Court, mst have ten!enoy to defeat
tis object for 1t Will scarcely be rossblo for my
10 purchase merchandise with safety when Il may bo
seized aud forfeited III R possession for REASONS Ruch
| as are RsHgnc4 In this case.
SUBURBAN.