Page:Federal Reporter, 1st Series, Volume 10.djvu/888

 S70 FEDEBAli fiEPOBTUB. �United States v. Keybs. {Oireuit Court, B. New Hampshire. March 13, 1882.) �1. Cbimisai, Law— Possession dp Unstamped Tobacco. �Eveiy person who has in his possession, not in a manufactory, manufactured tobacco, in any quantity, unstamped, wliether the same is refuse and wortli- less or otherwise, or whettier it had been purcliased to be remanufactured into snuff or not, or wliether a tax had been paid on it prier to the passage of the act of congress making it criminal to liave in possession unstamped manu- factured tobacco, is liable for the penalty imposed in section 71 of the act of 1868, (15 8t. at Large, 156.) �2. Same— GiST of Offencb. �The gist of the ofEence is having in possession unstamped manufactured tobacco, irrespective of the considerations of value, purpose, or payment of the tas. 3 Same— PowEU of CoNdREsa. �Congress has as much power to say that the tax shall be paid in a particular way, — that is, by stamps, — as it has to impose any tax, and all its requirements must be complied with. �On Motion for New Trial. �[7. S. Atty. Role, for plaintiff. �Mr. Marston, for defendant. �Clark, D. J. The respondent was indicted undor the seventy-first section of the act of 1868, (15 St. at Large, 156,) for having in his possession on the first day of May, 1870, and from that time, in a certain barn, to the twenty-eighth day of the same May, and' not in a manufactory of tobacco, or in a bonded warehouse, 200 pounds of manufactured tobacco, without the proper stamps affixed thereto, and was fou ad guilty by the jury. It appeared in evidence that some time previous to May, 1870, the respondent purohased in Boston of Eussell & Willey some 226 pounds of tobacco, the remnants of vari- ous lots, of which they had previously sold the balance. It was manu- factured tobacco, in plugs, some "cavendish," some "navy," but dam- aged. The respondent paid 35 cents per pound for it, and it was packed in two barrels. When Eussell & Willey sold it it was un- stamped, and no taxes had been paid upon it, The respondent knew this and so purchased it. He gave his note in payment for it. When the note became due he deolined to pay it, becauae the tobacco had been afterwards sold in violation of law, and complained of Kus- sell for selling him unstamped tobacco, and caused him to be ar- rested. Eussell settled with the officers by paying, by way of pen ��� �