CHANROBLES VIRTUAL LAW LIBRARY
US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : www.chanroblesbar.com DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for www.chanrobles.com


VARIOUS ITEMS OF PERSONAL PROPERTY V. UNITED STATES, 282 U. S. 577 (1931)

Subscribe to Cases that cite 282 U. S. 577 RSS feed for this section

U.S. Supreme Court

Various Items of Personal Property v. United States, 282 U.S. 577 (1931)

Various Items of Personal Property v. United States

No. 114

Argued January 27, 1931

Decided February 24, 1931

282 U.S. 577

Syllabus

1. There is no constitutional objection to the forfeiture of property used in defrauding the United States of the exaction provided by § 600(a) of the Revenue Act cf 1918, as amended (which imposes a "tax," greater than and including the basic tax, on all distilled spirits diverted to beverage purposes), whether such exaction be a true tax or a penalty, or partly one and partly the other. P. 282 U. S. 579.

2. Where a diversion was accomplished by the withdrawal of pure alcohol, which was then specially denatured and in that condition sold, to the contemplated end that, after it had passed into the hands of purchasers, it would be "cleaned" and finally used for beverage purposes, it was a diversion of distilled spirits to beverage purposes under § 600(a). P. 282 U. S. 580. chanroblesvirtualawlibrary

Page 282 U. S. 578

3. Proceedings under R.S. §§ 3257 and 3281 to forfeit a distillery used in defrauding the United States of the tax on spirits imposed by § 600(a), Revenue Act of 1918, are at barred, under § 5 of the Willis-Campbell Act or the Fifth Amendment, by the prior conviction of the owner of a conspiracy to violate the National Prohibition Act involving the transactions set forth in the libel. P. 282 U. S. 580.

4. The Court is not required to go outside the record to consider a question not considered by the court below nor referred to in the application for certiorari, and in respect of which no instructions to the jury were asked or given. P. 282 U. S. 582.

40 F.2d 422 affirmed.

Certiorari, post, p. 818, to review a Judgment affirming a judgment of the district court declaring a forfeiture of premises to the Government in a proceeding under R.S. §§ 3257 and 3281.





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED