U.S. Supreme Court
Thacher's Distilled Spirits, 103 U.S. 679 (1880)
Thacher's Distilled Spirits
103 U.S. 679
1. The regulation prescribed by the Commissioner of Internal Revenue that
"whenever any rectifier proposes to empty any spirits, for the purpose of rectifying, purifying, refining, redistilling, or compounding the same, he will file with the collector a notice or statement giving the number of casks or packages, the serial number of each, the number of wine and proof gallons in each, the kind of stamps and serial numbers of each, the particular name of such spirits as known to the trade, the proof, by whom produced, the district where produced, by whom inspected, and the date of inspection,"
is within the purview of the power conferred upon that officer by sec. 3249 of the Revised Statutes, "to prescribe rules and regulations to secure a uniform and correct inspection, weighing, marking, and gauging of spirits."
2. The ruling that when an act works the forfeiture of goods, the right of the government at once attaches to seize them whenever and wherever they may be found and assert the forfeiture, reaffirmed. Henderson's Distilled Spirits, 14 Wall. 44, cited and approved.
The facts are stated in the opinion of the Court.