Bliss v. Carroll

Citations

• 2 Cal. Unrep. 595
• 9 P. 88
• 1885 Cal. LEXIS 879

Syllabus

<p>Bonded Warehouse Receipts — Storage of Liquors. — Where brandy manufactured for the owner by a licensed distiller is stored in a United States bonded warehouse, regulated by the act of Congress of March 3, 1877, and the treasury regulations of May 15, 1877, in order to delay the payment of the revenue tax, such laws requiring brandy to be stored in a distiller’s name, but not requiring the distiller to be the owner, if the warehouse receipt was issued to the distiller, and he subsequently sold the liquor to another, without authority, and transferred the receipt to him, the purchaser was a bona fide purchaser for value and without notice, and the owner of the liquor was entitled to a return of his property on paying to such purchaser his payments for warehouse charges and the government tax.</p>