U.S. Supreme Court
United States v. Witten, 143 U.S. 76 (1892)
United States v. Witten
Argued January 8, 1892
Decided February 1, 1892
143 U.S. 76
The stealing of distilled spirits from a distillery warehouse by reason of the omission of the internal revenue officers to provide sufficient locks on the doors affords no defense to an action on the distiller's bond to pay the tax due on the spirits before their removal and within three years from the date of entry.
The case is stated in the opinion.