United States v. Riddle
9 U.S. 311

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U.S. Supreme Court

United States v. Riddle, 9 U.S. 5 Cranch 311 311 (1809)

United States v. Riddle

9 U.S. (5 Cranch) 311


In this case it was decided that the law punishes the attempt, not the intention to defraud the revenue by false invoices.

A doubt concerning the construction of law may be good ground for seizure, and authorize a certificate of probable cause.

Error to the Circuit Court of the District of Columbia, which had affirmed the sentence of the district court restoring certain cases of merchandise which had been seized by the Collector of Alexandria under the 66th section of the collection law of 1799, vol. 4, p. 388, because the goods were not "invoiced according to the actual cost thereof at the place of exportation" with design to evade part of the duties.

The goods were consigned by a merchant of Liverpool, in England, to Mr. Riddle, at Alexandria, for sale, accompanied by two invoices, one charging them at

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