Public-domain · open source
OpenJurist

24 F. 917

Bush v. United States

United States Circuit Court for the District of Massachusetts · decided 1885-09-15

<p>Internal Revenue — Forfeiture for Violation of Statute — Acts of Agent, how Far Binding on Principal.</p> <p>In an information for forfeiture of a distillery for violation of the statute, the acts and intents of the servants or agents ol' the claimant arelo he imputed to the principal, in so far as that they may work tlio forfeiture of the property used for unlawful purposes.</p>

2 counsel of record

Relies on Dobbins's Distillery v. United States

Decided 1885-09-15

¶1Internal Revenue — Forfeiture for Violation of Statute — Acts of Agent, how Far Binding on Principal.

¶2In an information for forfeiture of a distillery for violation of the statute, the acts and intents of the servants or agents ol' the claimant arelo he imputed to the principal, in so far as that they may work tlio forfeiture of the property used for unlawful purposes.

¶3Appeal from District Court-.

¶4Prentiss Cummings, for plaintiff in error.

¶5C. Almy, Jr., Asst. Dist. Atty., for the United States.

¶6Carpenter, J.

¶7This is a writ of error to the district court for the district of Massachusetts to bring up the record of an information for the forfeiture of a distillery, and has been heard by Judge Colt and myself upon a bill of exceptions and motion in arrest of judgment, which appear in the record. We are of opinion that a mandate be returned directing judgment on the verdict.

¶8The only exception to which it seems to ns necessary to make reference arises in the .following way. There was evidence in the case from which the jury might have inferred that the violations of law alleged in the information were committed on the premises of the claimant, and in the course of the prosecution of his business, by a servant or agent of the claimant, but without the personal knowledge or consent of the claimant himself. In this state of the proof, the learned judge who tried the case instructed the jury, in substance, that in an information for forfeiture the acts and intents of the servant or agfent of the claimant are to be imputed to the principal, in so far as that they may work the forfeiture of the property so used for unlawful purposes.

¶9*918Undoubtedly, in a criminal prosecution, this rule would not be applied; bpt, considering the scope and intent of the statute solely, as it relates to forfeitures, we think the information was supported by proof of the unlawful use and of the intent to defraud, whether such use and intent were by the claimant personally, or by some person acting under his authority and control. This conclusion seems to us to be supported by the reasoning of the court in Dobbins’ Distillery v. U.S., 96 U. S. 395.

¶10No error. Judgment of district court affirmed.

/24/f1d/917 · .json · Public domain