New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1876-04-30

| on hand in warehouse ON the first OF th
| month, the quantity entered and withdraw
| during the month, and the amount remainin
on hand the last day of the month. He sha
make notify abstrsct of mash on hand q
the close of the preceding month, quantit
of material used during the month, an
| gallons of mash produced therefrOm, an
from these deduct the mash on hand at tn
| time of the report.
The United States gauger is nominated
by the collector of internal revenue aDt
commissioned and assigned by the commits
sioner Of internal revenue, bat is controlled
and directed by the collector.
be alone should carry the key and seal
to the lock on the door Of the cistern room
and the keys of the locks on the faucets il
the cisterDs.
He must with his own hands do the
gauging and proving of every package
Of spirits drawn off He must cut on til,
wine gallons, the proof, and the number o
proof gallons contained therein. He mus
cut the serial number Of each cask on the
head Of the barrel, and place on it distil
lery warehouse stamp.
In attaching the stamp he must take care
to see that the surface of the head of the
cask, where the stamp. is to be placed, il
clear and. smooth and free from any paint
or oily substance, or any substance
which would have a tendency to
cause the stamp to crack or peel off,
quality, strong and well mixed, and in ev-
cry way suitable for attaching the stamp
to the wood. The tacks will be carefully
selected, and none but those having we'll
set heads will be used, the eize to be gov
erned by the thickness of the head of the
package to be stamped; one tack will be
driven carefully in the corners of each
stamp, one in the centre and one in the CEN
tire OF each side. In canceliDg the stamp
the stencil plate will be so set as to bring
the five parallel waved lines across the
stamp at such points as will least obscure
the reading, and.the ink will be so applied
with brush as to make these lines dis
tinct. Id vanishing the stamp after can
ceiling no varnish will be used which is not
transparent, or which IL oily enough to
affect in the least the paste on the stamp.
The gauger must make daily reports of
gauging and stamping done on the desig-
mated forms, filling up each blank in &C.
cordance with the headings of the several
columns, or write in the column the reason
why it is not done.
No person must hold the key or open the
cistern room door, or enter the cisten
room, unless in the presence of the gauger
Spirits must be drawn from the cisterns
at least every third day by the gauger.
When the gauger receives from the co.,
lector the tax-paid stamps, if the store
keeper has the entry for withdrawal for
the particular casks designated on the tax
paid stamps, the gauger is permitted to en-
ter the warehouse, affix the stamps, cut or
burn the date of ayment of tax and serial
number of stamps, name of distiller, dis
trict and State where distillery is located,
etc. He again makes return on q prescribed
form to the collector and commissioner of
internal revenue.
The law, taken as q whole, appears to be
complicated, but the duties assigned to dit
ferent individuals are simple and easy to
be performed by any person who is dis
posed to be faithful to his duty.
These are the safeguards which the law
pas prescribed to secure the honest colleo.
ion of the tax on distilled spirits, and it
must be apparent that if the government
officers charged with duties pertaining to
he collection of this tax are faithful to
heir trust, fraud on the government in
he evasion of the tax is utterly impossible.
In the light of this statement of the pro-
visions of the statute law and regulations,
consider the facts in the case bearing
!pon the question of conspiracy. A defn,
ion OF the word conspiracy" has been
me of the counsel Tor defendant. This is
he common law definition of the otfense.
Il this case you are to be controlled by the
ehnitiOn OF the effense as laid dol n in
hat section of the Revised Statutes of the
United States. on which the Indictment ia
redicated. That definition only is app!ica-
lie to this case. The statute declares that |
II two or more persons conspire to defraud |
he United States in any manner, offor any |
md u. -.
oes any act to effect the object Of the con- |
piracy etc. No commentary on or para
hraEe of this law can make it's meaning |
learer than its own words.
The otfense is complete when there is I
Onsplracy of two or more for the purpose |
lentiored, followed by some act of some
ne or more OF the conspirators to effect the |
bject OF the conspiracy.
1t ls not necessary tor the prosecution to
low. at least under the second count, that |
le United States has been actually de-
auded out of cent; If the conspiracy is
lown, and an act done in turtherance of
8 object, although the United States may
,t have lost cent of its revenue by
ason OF the conspiracy or the overt act,
Ill the Otfense il complete. Nor is it
'cessary to show that any Of the conspira-
rs protited by the conspiracy. If it could
shown that they had received money as
70 result of their conspiracy, that would
GIRO umstance to show the conspiracy,
1T 1t ls not necessary circumstance. The
nspiracy may be shown by other means.
will now say word as to the degree or
'antlty OF evidence necessary to Justify |
u i'll finding verdict for the prosecution.
le guilt OF the accused must be fully
owed to'the exclusion of all reasonable |
ubt.
Then what is reasonable doubt! l. isa
IN often used, probably pretty well un-
rstOod, but not easily defined. 1. is not
mere possible doubt; because every thing
atlng TO human affairs, and depending
moral evidence, is open to some possible ,
imaginary doubt. 1t is that state of the ,
5e which, after the entire comparison and ]
1sideration Of all the evidence, leaves the
nds Of jurors in that condition that thew ,
not say they feel an abiding conviction
a moral certainty of the truth of the
arge. The burden of proof is upon the .
'secutor. All the Prescriptions OF law, in .
pendent Of evidence, are in favor Of in ;
:ence; and every person is presumed to .
until he is proved guilty. If, !
IN such proof, there is reasonable =
lbt remaining, the accused is entitled to
benefit OF it by an iacquittaI, tor it is not :,
lcient 10 establish probability, though y
trong one, arising from the doctrine of :
noes, that the fact charged is more !,
,ly to be true than the contrary; but the :,
dence must establish the truth of the !.
to reasonable and moral certainty: q =
tainty that convicts and directs the G.
Outstanding and satisfies the reason and ~
gment Of those who are bound to act | =
scientiously upon it. This we take to :,
proof beyond a reasonable doubt" Chief 81
tice Shaw in Commonwealth VS.. Web .,
, 5 Cush. 800 a.
on will see from the passage l have d.
that, in order to justify conviction, N
not necessary to prove the guilt of the til
lsed to an absolute certainty, for that
Id exclude circumstantial evidence al II