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J. W. Goldsmith, Jr.-Grant Co. v. United States, 254 U.S. 505 (1921)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
J. W. Goldsmith, Jr.-Grant Co. v. United States, 254 U.S. 505 (1921)
J. W. Goldsmith, Jr.-Grant Company v. United States No. 214 Argued December 8, 1920 Decided January 17, 1921 254 U.S. 505
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE NORTHERN DISTRICT OF GEORGIA
Syllabus
1. Under § 3450, Rev.Stats., which declares, inter alia, that every carriage, or other conveyance whatsoever, used in the removal or for the deposit and concealment of goods removed, deposited or concealed with intent to defraud the United States of any tax thereon shall be forfeited, an automobile, so used by a person who had it on credit from an owner who retained the title, is subject to libel and forfeiture, although the owner was without notice of the forbidden use. The statute treats the thing as the offender. P. 509.
2. So construed and applied, the statute does not deprive the owner of property in violation of the Fifth Amendment. Id.
3. Section 3450, in this respect, is not modified or affected by §§ 3460 and 3461. P. 512.
Affirmed.
The case is stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," J. W. Goldsmith, Jr.-Grant Co. v. United States, 254 U.S. 505 (1921) in 254 U.S. 505 254 U.S. 508. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=PF5YMWSRDJZ3MY4.
MLA: U.S. Supreme Court. "Syllabus." J. W. Goldsmith, Jr.-Grant Co. v. United States, 254 U.S. 505 (1921), in 254 U.S. 505, page 254 U.S. 508. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=PF5YMWSRDJZ3MY4.
Harvard: U.S. Supreme Court, 'Syllabus' in J. W. Goldsmith, Jr.-Grant Co. v. United States, 254 U.S. 505 (1921). cited in 1921, 254 U.S. 505, pp.254 U.S. 508. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=PF5YMWSRDJZ3MY4.
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