Summary

Samuel Blatchford Coffey v. United States (116 U.S. 427…

Section 3281 provides that every person who engages in or carries on the business of a distiller with intent to defraud the United States of the tax on the spirits distilled by him shall be fined and imprisoned. This court held that the indictment was sufficient to authorize judgment, and that it was not necessary to state the particular means by which the United States were to be defrauded of the tax.
Source: Wikisource

Samuel Blatchford Coffey v. United States (116 U.S. 427…

It has been adjudged by this court that informations under the revenue laws for the forfeiture of goods, which seek no judgment of fine or imprisonment against any person, though civil actions, and not strictly criminal cases, are so far in the nature of criminal proceedings as to come within the rule that a general verdict, upon several counts, seeking in different forms one object, must be upheld if one count is good. Clifton v. U.S., 4 How. 242, 250; Snyder v. U.S., 112 U.S. 216; S.C.. 5 Sup. Ct. Rep. 118.
In this case, the first count in the amended information is good.
Source: Wikisource

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