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United States v. Simmons U.S. 360 (1878)

handle is hein.slavery/ussccases0445 and id is 1 raw text is: .960 UNITED STATES V. SIDIDIONS. [Sup. Ct. Even suppose that it is so, still it is insisted by the petitioner, that, inasmuch as the order of the post commander stopping the work of hauling the wood cut within the reservation was overruled by the commanding general, he, the appellant, is entitled to recover for the damage which he suffered by his teams remaining idle for thirteen days; but the court is not able to sustain that proposition, as it appears that he delivered the wood under the contract, collected and received the contract price for the same, and gave receipts in full for the same as a transaction completed in pursuance of the written contract set forth in the petition. Competent evidence of such acts is suf- ficient to prove an accord and satisfaction, and they show that there is no error in the record. J'udgment affirmed. UNITED STATES V. S m ONS. 1. An indictment under sect. 3266 of the Revised Statutes, charging the defend. ant with causing or procuring some other person to use a still, boiler, or other vessel, for the purpose of distilling, within the intent and meaning of the internal revenue laws of the United States, is bad, unless it states the name of such other person, or avers that the same is unknown. 2. An averment that such use was in a certain building and on certain premises where negar was manufactured and produced is not sufficient, as it does not state that vinegar was manufactured or produced there at the time the still and other vessels were used for the purpose of distilling. . It is not necessary to aver that the spirits distilled were alcoholic. The alle- gation that the vessels were used for the purpose of distilling, within the intent and meaning of the internal revenue laws of the United States, sufficiently advises the accused of the nature of the offence charged. 4. The averment, that the defendant caused and procured the stills and other vessels to be used, implies, with sufficient certainty, that they were in fact used; and the nature of the means whereby their unlawful use was procured is matter of evidence to establish the imputed intent, and not of allegation in the indictment. . In an indictment under sect. 3281 of the Revised Statutes, charging that the defendant knowingly and unlawfully engaged in and carried on the business of a distiller, within the meaning of the internal revenue laws of the United States, with the intent to defraud the United States of the tax on spirits distilled by him, it is not necessary to state the particular means by which the fraud was effected. The intent being charged, the means are matters of evidence for the consideration of the jury

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