United States v. 422 Casks of Wine
United States Supreme Court case
United States v. 422 Casks of Wine, 26 U.S. (1 Pet.) 547 (1828), is an 1828 United States Supreme Court civil forfeiture case between the United States and 422 casks of Malaga wine. The case was brought after the United States moved to seize the wine on the grounds that it had been deliberately mislabeled as sherry to get a tax drawback, and the buyers objected. The original trial was ruled in favor of the United States but was ordered to be retried after errors were discovered concerning jurisdiction. In the subsequent retrial, the Supreme Court ruled against the United States; however, it did grant a certificate of seizure on probable cause.
The defendant in this case was an object rather than a person, making this a jurisdiction in rem case, power over objects, rather than the more familiar in personam case over persons.
Background
The 422 casks of Malaga wine were imported into the United States via New York State as a false entry before being moved to New Orleans. The wine was seized, as it had been mislabeled as sherry and was being used to falsely claim a tax drawback in 1819. The seizure was challenged by Hazard and Williams, who were to purchase the wines from Charles Hall.
The case was first heard as "The Sarah", named after the ship on which the wine was seized.
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