U.S. Circuit Court for the District of Southern New York, 1876

United States v. Millard

United States v. Millard
U.S. Circuit Court for the District of Southern New York · Decided December 21, 1876 · Benedict
26 F. Cas. 1253; 13 Blatchf. 534; 1876 U.S. App. LEXIS 1877
United States v. Millard

Opinion of the Court

This was an indictment iagainst Samuel H. Millard], under section 3397 of the Revised Statutes, charging that the defendant “did buy, receive and have in his possession” cigars on which the tax to which they were liable had not been paid. On the trial, it was held, that the averment was divisible, and that a conviction could be had on proof of possession alone, the statute using the words “buys, receives or has in his possession.”

Case-law data current through December 31, 2025. Source: CourtListener bulk data.