Corneli v. Moore, 257 U.S. 491 (1922)

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Author: U.S. Supreme Court

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Corneli v. Moore, 257 U.S. 491 (1922)

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Corneli v. Moore


Nos. 174

, 175

, 428

, 548


Argued December 15, 1921
Decided January 30, 1922
257 U.S. 491

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE WESTERN DISTRICT OF MISSOURI

Syllabus

1. Under the National Prohibition Act, the owner of whisky stored in a bonded warehouse cannot secure its release upon payment of the tax, for transportation to his dwelling for consumption there as a beverage by himself, his family, and bona fide guests. Sections 3, 25, 33, 37, Title II, and § 6, Title III, considered. P. 495. Street v. Lincoln Safe Deposit Co., 254 U.S. 88, distinguished.

2. Thus construed, the act does not deprive the owner of the liquor of property without due process of law or take it for public purposes without compensation. P. 498.

3. So held where ownership was acquired, by purchase of warehouse receipts, (a) before the ratification of the Eighteenth Amendment, (b) after the ratification and before the effective date of the Prohibition Act, and (c) after that date. P. 498.

Affirmed.

Appeals from decrees of district courts dismissing on motions as many bills filed by parties alleging themselves to be owners of barrels of whisky in bonded warehouses and praying mandatory injunctions to compel the collectors of internal revenue in charge to accept payment of the government taxes, issue the stamps, and allow removal. In Nos. 428 and 548, the federal prohibition directors were also joined, the bills praying that they be required to issue the necessary permits for removal and transportation to plaintiffs’ homes. In No. 174, the plaintiff alleges that he became the owner in the spring of 1917, and in No. 175 that ownership began on February 28, 1920, by purchase of a warehouse receipt. In Nos. 428 and 548, the bills show that ownership began by purchase of warehouse receipts, October 2, 1919, and August 24, 1917.

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Chicago: U.S. Supreme Court, "Syllabus," Corneli v. Moore, 257 U.S. 491 (1922) in 257 U.S. 491 257 U.S. 492–257 U.S. 493. Original Sources, accessed August 10, 2022, http://www.originalsources.com/Document.aspx?DocID=49MSKCGEVSJDS8B.

MLA: U.S. Supreme Court. "Syllabus." Corneli v. Moore, 257 U.S. 491 (1922), in 257 U.S. 491, pp. 257 U.S. 492–257 U.S. 493. Original Sources. 10 Aug. 2022. http://www.originalsources.com/Document.aspx?DocID=49MSKCGEVSJDS8B.

Harvard: U.S. Supreme Court, 'Syllabus' in Corneli v. Moore, 257 U.S. 491 (1922). cited in 1922, 257 U.S. 491, pp.257 U.S. 492–257 U.S. 493. Original Sources, retrieved 10 August 2022, from http://www.originalsources.com/Document.aspx?DocID=49MSKCGEVSJDS8B.