United States v. EmholtAnnotate this Case
105 U.S. 414 (1881)
U.S. Supreme Court
United States v. Emholt, 105 U.S. 414 (1881)
United States v. Emholt
105 U.S. 414
1. At the hearing in the circuit court of an appeal from the district court, the district judge who rendered the decision appealed from cannot, under sec. 614 of the Revised Statutes, give a vote, even by consent of parties, when another judge is present, and the case cannot be brought to this Court upon a certificate of division of opinion between him and the other judge.
2. An information for a forfeiture under the internal revenue laws cannot be brought from the circuit court to this Court by appeal.
This was an information, for the forfeiture of the right, title, and interest of Severin Schulte in certain real estate on which he carried on the business of a distiller without having given bond as required by law, and with intent to deprive the United States of the tax on the spirits distilled by him.
In the district court, held by Judge Bunn, Bernard Emholt and Eliza Bergener appeared and answered as claimants of the real estate under mortgages from Schulte. Upon the trial it was found by special verdict that Schulte was guilty as charged in the information, and that he held the legal title to the real estate, subject to a mortgage to each of the claimants; judgment was given that the mortgages constituted no lien or encumbrance against the United States, and that all the real estate be forfeited, and the claimants appealed to the circuit court.
In the circuit court, held by Mr. Justice Harlan and Judge Bunn, the judgment was reversed and a certificate, signed by Mr. Justice Harlan only, was entered of record, stating that the hearing upon the special verdict found in the district court was, by consent of parties, had before the circuit justice and the district judge, and that they were divided in their opinion on the question whether, upon the facts found in the special verdict, the United States was entitled to judgment forfeiting the property described in the information to the use of the United States, except subject to the interest and claim of the claimants, as set out in their answers. From the judgment of the circuit court the district attorney
on behalf of the United States, claimed an appeal to this Court, which was allowed.
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