Supreme Court of the United States January 18, 1878, 133 (United States v. Mann)

Mr. Justice Clifford

delivered the opinion of the court.

Authority is given to any collector, deputy-collector, or inspector of internal revenue to enter, in the daytime, any building or place within his district, where any articles or objects subject to such taxation are made, produced, or kept, so far as it may be necessary for the purpose of examining such objects or articles; and the