TABLE OF STATUTES CITED IN OPINIONS. (A.) STATUTES OF THE UNITED STATES. PAGE 1789, Sept. 24, 1 Stat. 78 PAGE 317,318, 520 1790, May 26, 1 Stat. 122....111, 136 1884, July 7, 23 Stat. 227, c. 333, 1801, Feb. 27, 2 Stat. 103, c. 15, 1883, Feb. 26, 22 Stat. 424, c. 36, 265, 267 1847, Feb. 11, 9 Stat. 123, c. 8, 656, 658 1850, Sept. 28, 9 Stat. 519, c. 84, 656, 657 1853, Feb. 26, 10 Stat. 161... 211, 212, 213 1864, March 21, 13 Stat. 35, c. 38, 549 1866, July 4, 14 Stat. 87, c. 168.. 550 1866, July 26, 14 Stat. 253, c. 262, 184, 185 1885, March 3, 23 Stat. 443, c. 335, 617 1887, March 3, 24 Stat. 426, c. 340, 264, 265, 272 1887, March 3, 24 Stat. 552, c. 373, 316, 319 550, 551 § 368 209 $ 707 289 $ 709. .66, 520 $823 ..210, 213 § 824. 209, 210, 213, 214 § 891 658 550, 551 § 905 111 1870, July 15, 16 Stat. 318....... $ 906 658 1875, Feb. 8, 18 Stat. 310, c. 36... § 1724 282 CASES ADJUDGED IN THE SUPREME COURT OF THE UNITED STATES, AT OCTOBER TERM, 1889. UNITED STATES v. STOWELL. ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF MASSACHUSETTS. No. 167. Submitted December 2, 1889. - Decided January 20, 1890. Statutes to prevent frauds upon the revenue, although they impose penalties or forfeitures, are not to be construed, like penal laws generally, strictly in favor of the defendant; but they are to be fairly and reasonably construed, so as to carry out the intention of the legislature. The forfeiture imposed by the act of February 8, 1875, c. 36, § 16, for carrying on the business of a distiller without having given bond, or with intent to defraud the United States of the tax on the spirits distilled, includes all personal property owned by other persons, knowingly and voluntarily permitted by them to remain on any part of the premises, and actually used, either in the unlawful business, or in any other business openly carried on there; but in the lot of land on which the distillery is situated, only the right, title and interest of the distiller, and of persons who have consented to the carrying on of the business of a distiller thereon, is forfeited. And there is a like forfeiture of personal property under Rev. Stat. § 3258, for setting up an unregistered still; and of personal property and interests in real estate under § 3305, for omitting to keep books as required by law. The forfeiture imposed by the act of February 8, 1875, c. 36, § 16, and by Rev. Stat. §§ 3258, 3305, takes effect from the time of the commission of the offence, both as to the right, title and interest in the land, and as to personal property then upon the land. When the owner of land, upon which an illicit distillery has been set up and carried on with his consent, has previously made a mortgage thereof to VOL. CXXXIII— 1 |