United States v. Liquor Dealers' Supply Co.

Citations

• 156 F. 219
• 1907 U.S. Dist. LEXIS 108

Syllabus

<p>1. Internal Revenue — Shipment of Liquors — False Designation.</p> <p>When spirituous liquors contained in bottles are packed in barrels and shipped and the barrels are marked “Groceries,” such shipment is a violation of section 3449, Rev. St. U. S. [U. S. Comp. St. 1901, p. 2277].</p> <p>2. Same — Intent.</p> <p>In a prosecution for the violation of section 3449, Rev. St. U. S. [U. S. Comp. St. 1901, p. 2277], no question of fraud or of fraudulent Intent is Involved.</p> <p>[Ed. Note. — For cases in point, see Cent. Dig. vol. 29, Internal .Revenue, §§ 100, 110, 118.]</p> <p>(Syllabus by the Court.)</p>