United States v. Six Packages of Goods - 19 U.S. 520 (1821)
U.S. Supreme Court
United States v. Six Packages of Goods, 19 U.S. 6 Wheat. 520 520 (1821)
United States v. Six Packages of Goods
19 U.S. (6 Wheat.) 520
APPEAL FROM THE CIRCUIT COURT FOR
THE SOUTHERN DISTRICT OF NEW YORK
Under the sixty-seventh section of the Collection Act of 2 March, 1799, c. 128, where goods were entered by an agent of the owner on his behalf, and the entry included only a part of the goods which the packages contained, and the owner subsequently made a further or post entry of the residue of the goods, and the packages being opened several days afterwards and examined by the collector in the presence of two merchants, and their contents found to agree with the two entries taken together, but to differ materially from the first entry, held that the collector was not precluded from making a seizure of the goods after the second entry for a variance between the contents of the packages and the first entry, and that such seizure must be followed by confiscation unless it should appear that such difference proceeded from accident and mistake, and not from an intention to defraud the revenue.
MR. JUSTICE LIVINGSTON delivered the opinion of the Court.
This is a libel under the 67th section of the collection law, passed 2 March, 1799.