United States v. One Engine & Belting

Citations

• 179 F. 698
• 1910 U.S. App. LEXIS 4696

Syllabus

<p>Internal Revenue (§ 46*) — Forfeitures for Violation op Law by Distiller — Burden of Proof.</p> <p>In a proceeding by information for the forfeiture of property under Rev. St. §§ 3257, 3281 (U. S. Comp. St. 1901, pp. 2112, 2127), as being used by one carrying on the business of a distiller without giving bond and attempting to defraud the government of the tax on spirits distilled by him, the burden of proof rests on the United States to establish the facts alleged, and every reasonable intendment and effect must be given to answers filed by third persons who claim the property as their own.</p> <p>[Ed. Note. — For other cases, see Internal Revenue, Cent. Dig. § 134; Dee. Dig. § 46.*]</p>