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eBook details

• Title: Kent v. United States.
• Author : Fifth Circuit Circuit Court Of Appeals
• Release Date : January 26, 1946
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 50 KB

Description

A truck carrying fifty-two cases (about 113 gallons) of distilled spirits was seized, with the liquors, by federal officers in Louisiana, and libelled for forfeiture because intended to be used in violating the revenue laws, especially those about selling at wholesale, without registering and paying tax, and without keeping the required records.Kent, who was in possession, claimed the liquors and truck. The case was tried by the judge, without a jury, who rendered a decree of forfeiture, on an opinion and on findings of fact and conclusions of law. Kent had a federal permit to sell distilled liquors at retail at East Jackson, Mississippi, on premises known as "The Spot", but had not operated the place for this purpose for several weeks before the date of seizure, and it was opened up the day following by two other persons who rented from Kent. Kent had made several liquor transactions in wholesale lots not at "The Spot" before and after the date of seizure, which appeared to be sales and not merely transportations for others. The transaction in progress when stopped by the seizure was claimed by the United States to be similar. Kent contended that it did not appear but that he was taking the seized liquors to "The Spot" for lawful sale by himself at retail, and that he had not rented the entire premises. It was shown, however, and the Court found as a fact, that at the time of seizure Kent first denied that the truck and liquors were his; then admitted ownership, and said he would already have been in Jackson and "have sold the stuff" if he had not stopped at his fathers house overnight, and that he intended to sell it to anyone in Jackson, "wholesale or retail, whichever he could get the most money for it". Later he said he intended to take the liquor to "The Spot". The crucial fact question was whether the liquors were intended to be used by Kent in making lawful sales at "The Spot" under his permit, or in making sales elsewhere, or at wholesale, or without keeping records. The Court found the latter to be true, laying some stress on the failure of Kent, who knew his own purposes in this transaction as well as in the others contended to be similar, to testify as a witness about them.

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