United States v. Sischo, 262 U.S. 165 (1923)
U.S. Supreme CourtUnited States v. Sischo, 262 U.S. 165 (1923)
United States v. Sischo
Reargued April 23, 1923
Decided May 7, 1923
262 U.S. 165
1. The purpose of requiring a ship's manifest is not merely the collection of duties, but also to inform the government whether forbidden things are being imported. P. 262 U. S. 167.
2. Rev.Stats. § 2766, providing that "the word merchandise,' as used in this Title, may include goods, wares, and chattels of every description capable of being imported" does not mean such only as are capable of being legally imported, or make that restriction upon the term as used in prior statutes. P. 262 U. S. 168.
3. The Act of January 17, 1914, which forbids the importation of smoking opium, and provides that wherever there shall be found on an incoming vessel opium, or its preparations or derivatives, not shown upon her manifest as provided by Rev.Stats. §§ 2806 and 2807, the vessel shall be liable to the penalty and forfeiture prescribed by § 2809 intends that smoking opium must be included in the manifest, and shows that, from the date of the act, at least, the definition of merchandise in Rev.Stats. § 2766, supra, must be taken as including forbidden opium. Id.
4. Rev.Stats., § 2809, providing that, if any merchandise shall be brought into the United States in any vessel from a foreign port which is not included or described in the manifest, the master shall be liable to a penalty equal to the value of such merchandise applies to smoking opium, the importation of which has been forbidden. Id.
5. The foreign valie of such opium was properly taken for the purpose of measuring the penalty in this case. P. 262 U. S. 169.
270 F. 958 reversed.
Certiorari to a judgment of the Circuit Court of Appeals which affirmed a judgment of the District Court for the appellee in an action by the United States to recover a penalty. *