New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1876-04-30
COUNT RECORD.
SATURDAY, APRIL 90, 1876.
UnlteA states Circuit Cour,

8 Present Hon. w. B. Woods, circu
/ judge
l United States We. Edward Fehrenbach
als-COnspiracy to defraud.
: Judge Woods charged the jury as follow
The indictment is presented against T.,
ward Fehrenbach, Otto H. KarstendleI
William NJ. Todd, Waldo P. Todd, +. Rey
nolds, John K. Beals, Paul Bruce, John nj,
| Whittier and Charles w. Wills. Reynold
{ | and Waldo p. Todd have not been arrested
| and are not on trial. The other defendan,
/. named in the Indictment have been arrested
and have appeared and pleaded not guilty
and you have been sworn to try the issu
f thus presented by their plea.
f The indictment contains two counts, an,
is based on section 5440 OF the United State
Revised Statutes. which declares: eff tw
| or more persons conspire either to commi
any ofense against the United States, or t.
defraud the United States in any manner
or Tor any purpose, and one or more of sal.
parties do any act to effect the object OF tn
acy shall be liable to penalty OF not les
: than $1,000, and not more than SIC, 600, an,
to imprisonment not more than two years.
The first count charges that the parties
accused did, on the nineth of April 1874
fraudulently and unlawfully conspir,
among hemselves and other persons un.
known to the grand jury, to defraud thu
United States OF the internal revenue tax
OF seventy cents per gallon on 100000 gal
Ions of distilled spirits thereafter to be pro
duced at the distillery of the defendant
Edward Fehrenbach, situated in the district
OF Louisiana; that to effect the object Of the
conspiracy, Fehrenbach cid unlawfully and
frandulently remove from said distillery to
place other than the distillery warehouse
situated on the disriilery premises, 0,0OC
gallons of distilled spirits on which tho tax
1 n nny h0A hao
paid, and did thereby defraud the United
States OF said tax. The same aver
ment as to removal ot spirits without the
payment Of the tax is separately made as
to two other lots OF distilled spirits of 90
600 galions each. II Is further charged that
Fehrenbach, TO affect the object of said
| conspiracy, did, on tue Iinrh of April, 1874
fraudulently remove to place other than
the distillery warehouse, situated on the
distillery premises, TO wit: to a certain
building in the near vicinity of the distillery
building, 1000 proof gallons of distilled
spirits on which the revenue tax had not
been paid, and did thereby then ard there
| attempt to cheat and detraud the United
| States out OF said tax.
The second count charges that the per.
sons accused on the first CT May, 1874, con-
spired among themselves and other persons,
70 the grand jury unknown, to defraud the
United States out OF the revenue tax of
seventy cents per gallon on 100000 gallons
OF distilled spirits before that time. pro-
dnced at the distillery of the said Edward
Fehrenbach. 1t is then averred that said
Fohrenbach, to effect the object of the con-
splracy, did on the first day of May, 1874,
remove to place other than the distllery
warehouse. constituting part of the dis
tlllery premises, where the spirits were pro.
duced, 10000 gallons of distilled spirits on
which the internal revenue tax had not
been paid, and did thereby cheat and de-
fraud the United States ont Of said tax. A
similar removal of like quantity of
spirits is averred to have been made both
on the second and third of May, 1874.
The second count further alleges that
Fehrenbach, to effect the object of the said
conspiracy, did on the first day of Nav,
1874, remove to place other than the dis
tillery warehouse. situated upon the dis,
tillery premises and forming part thereof,
to wit: to certain building in the near
vicinity of the distillery, 1000 other gal
Ions OF distilled spirits upon which the
internal revenue tax had not been paid,
and by said means did attempt to cheat
and defraud the United States out Of said
tax.
You will observe that the only material
difference between these counts is this: The
hrst alleges that the conspiracy was to de-
fraud the United States of the tax on
spirits to be thereafter produced, and the
second that it was to defraud the United
States OF the tax on spirits which had al
ready been produced.
Iou will readily perceive from this state |
ment that the provisions of the statute and !
the averments of the Indictment that it ia |
incumbent on the prosecution to establish |
to your satisfactiOn-and this must be be- |
yOnd reasonable doub--two propositions, |
and two only:
l. That some one or more of the persons |
On trial cOnspired either with persons not |
named in the indictment or with a person
DR. persons named in the Indictment but not
On trial, or that two or more Of the persons
IN trial conspired with each other, to de.
fraud the United States ont of the internal
'eveIue tax on distilled spirits produced Or
% be produced at Felrenbach's distillery.
nat is the first proposition.
:. The second is that Febrenhach, to effect
md in furtherance OF the object Of the con-
piracy, did sOme one of the acts charged
n the Indictment.
1t the prosecution has established these
wo facts to your satisfaction it will be
our duty to return verdict of guilty |
galnst such Of the parties on trial as are
hown to have Ell tered into the conspiracy.
Take these two propositions in their or
er, and consider whether they are made
a. by the proof.
First, as TO the alleged conspiracy. Has
ny one OF the persons on trial been shown |
D nave consplred to defraud the United |
tates, as charged in the Indictment
In order that you may intelligently inves-
gate this branch of the case, will state !,
you what precautions the law has taken .
prevent fraud upon the government in 5
10 collection of the internal revenue tax on
istilled spirits.
Before any one is permitted to begin the I
Df Iiot.i1 linz no. |
Ill with the collector Of internal revenue a
form, numbered twenty six. furnished |
7 the Internal Revenue Department, and n
We notice in a form designated as tu.m a
0. u A to the collector of internal revenue !;
r the district that he intends to carry on n
Q business Of distiller, and he infinitely o
Is forth the boundaries OF the land on a
hich the distillery is located, its owner n
ip, number and cubic contents of tubs, | d
Q capacity Of distillery, apparatus for G,
ashing and Disabling each twenty.four | b.
urs, etc.
Plans Of the dis.illery premises and ap- | ii
rat1s must be made in tripiicate, sepa- tt
To sheet for each floor, showing the exact in
'atlon OF each tue OR vessel, OF each pipe
Its connection with each still OF d0ub- in
:; also showing every valve, faucet, 8,
mp, the co!ors OF pipes and capacities of of
%. | cl
Change in distilling apparatus can only en-
made by consent Of the collector, and in
1plemental plans must show the changes. al
g set Of plans must be posted in the dis be
cry, one set filed in the office of the col | ho
tor, one set sent to the Bureau of In
nal Revenue at Washington city. The &C
lector and designated surveyor of dis pi
cries must then make measurement of on
Tubs to ascertain the MASKING and fer an
nting capacity, and measurement of cia
still to ascertain the spirit producing bo
,acitv Of the 6isfjlIorv fnr och +,out | -