Summary

Horace Gray United States v. Stowell — Opinion of the Court

As soon as a still was set up on the land, with the mortgagor's knowledge and consent, in violation of the internal revenue laws, the forfeiture under those laws took effect, and (though needing judicial condemnation to perfect it) operated from that time as a statutory conveyance to the United States of all the right, title, and interest then remaining in the mortgagor, and was as valid and effectual, against all the world, as a recorded deed. The right so vested in the United States could not be defeated or impaired by any subsequent dealings of the mortgagee with the mortgagor.
Source: Wikisource

Horace Gray United States v. Stowell — Opinion of the Court

But it is hard to believe that congress intended that a forfeiture of real estate, under this section, for not keeping books, should be more comprehensive than the like forfeiture, under the leading section already considered, for the graver offense of carrying on the business of a distiller without having given bond, or with intent to defraud the United States of the tax upon the spirits distilled.
Source: Wikisource

Get perspective with Kwize: daily news enlightened by great literature