Reprint of cumulative volumes which started in 1894. It is a comprehensive compilation of the decisions of the United States Circuit & District Courts.

Reprint of cumulative volumes which started in 1894. It is a comprehensive compilation of the decisions of the United States Circuit & District Courts.

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1895 edition. Excerpt: ...above their cost or value: for the declaration says, it was "with intent to evade," &c. Meredith, Chauncey, and Rawle, for appellant. Mr. Dallas, Dist. Atty., for the United States. WASHINGTON, Circuit Justice. This is one of those cases which too frequently occur, in which the court is called upon to interpret legislative expressions of doubtful import. without a clue to ascertain. with precision, what was the real intention of the framers of the law. After the closest examination of the point on _whieh the controversy hangs, we can truly say, that our mind rather inclines to the opinion which we shall deliver, than that we feel a full confidence in its correctness. The point of law to be decided in this case, arises out of the 36th and 66th sections of the act imposing duties; the former of which prescribes the rules by which goods imported into the United States are to be entered. with a view to tho ascertainment of the duties to be paid thereon; and the latter imposes the penalty to be incurred by a violation of those rules. But, to arrive at any thing like a corrcct understanding of the subject, we must turn to some other sections of this law, and from the whole, obtain, if we can, a view of the system by which this branch of the public revenue was intended to be secured. In the first place, the owner, consignee, or factor. is required to make an entry in writing, and in the entry to specify the marks of the packages, and the prime cost, including charges, in the money in which the invoices are made out; and is also to produce the original invoices, or other documents received in lieu of them. The prescribed form of the entry specifies the value of the different articles subject to specific duties, as also the value of...