Dougherty

Appellant sued to recover taxes assessed and collected as due upon distilled spirits. From an adverse judgment he appeals.

A Federal statute (Sec. 3251, Revised Statutes, 26 U.S.C.A. Int.Rev.Code, § 2800 *479 (d) provides: “Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distillery, or distilling apparatus, shall be jointly and severally liable' for the taxes imposed by law on the distilled spirits produced therefrom.”

Three men, Biagi, Bianchini and Rodoni, agreed to set up and operate an illicit distillery for the production of alcohol with intent to defraud the United States of the taxes on the alcohol produced. Appellant agreed with these men to permit them to set up the distillery in a barn located upon a portion of a 1600 acre ranch leased by appellant. The agreement was in consideration of the monthly payment to appellant of the sum of $125 and upon the condition that the three men would attempt to protect appellant from the criminal and tax liabilities incident to the unlawful operation. To effectuate the agreement one of the three signed with a fictitious name and delivered to appellant a writing purporting to be a…