Document: 524 U.S. 321118 S.Ct. 2028141 L.Ed.2d 314 UNITED STATES, Petitioner,v.Hosep Krikor BAJAKAJIAN. No. 96-1487. Supreme Court of the United States Argued Nov. 4, 1997. Decided June 22, 1998. Syllabus * After customs inspectors found respondent and his family preparing to board an international flight carrying $357,144, he was charged with, inter alia, attempting leave without reporting, as required by 31 U.S.C. §5316(a)(1)(A), that transporting more than $10,000 in currency. The Government also sought forfeiture $357,144 under 18 §982(a)(1), which provides a person convicted willfully violating §5316 shall forfeit "any property . involved such offense.'' Respondent pleaded guilty failure report elected have bench trial on forfeiture. District found, among other things, entire subject because it "involved in'' offense, funds were not connected any crime, money repay lawful debt. Concluding full would be grossly disproportional offense question therefore violate Excessive Fines Clause Eighth Amendment, court ordered $15,000, addition three years' probation maximum fine $5,000 Sentencing Guidelines. Ninth Circuit affirmed, holding must fulfill two conditions satisfy Clause: forfeited "instrumentality'' crime committed, property's value proportional its owner's culpability. determined respondent's currency report, involves withholding information rather possession or transportation money; that, therefore, §982(a)(1) could never case; unnecessary apply "proportionality'' prong test; did permit unreported currency, but lacked jurisdiction set $15,000 aside had cross-appealed challenge it. Held: Full Clause. Pp. ____-____. (a) at issue is "fine'' within meaning Clause, "excessive fines [shall be] imposed.'' limits Government's power extract payments, whether cash kind, punishment for some offense. Austin v. States, 509 602, 609-610, 113 2801, 2805-2806, 125 488. Forfeitures-payments kind-are thus "fines'' if they constitute Section forfeitures do so. statute directs order additional sanction when "imposing sentence of'' willful violation §5316's reporting requirement. imposed culmination criminal proceeding requires conviction underlying felony, cannot upon innocent owner Cf. id., 619, S.Ct., 2810-2811. rejects argument serve important remedial purposes-by deterring illicit movements giving valuable investigate detect activities associated with cash-because asserted loss here remedied confiscation $357,144. constitutional falls class historic tainted rejected. In so arguing, relies series cases involving traditional civil rem are inapposite historically considered nonpunitive. See, e.g., Palmyra, 12 Wheat. 1, 14-15, 6 L.Ed. 531. 982(a)(1) descends from different historical tradition: personam, forfeitures. Similarly, declines accept contention crime. Because instrumentalities been treated form "guilty property'' forfeitable proceedings, irrelevant instrumentality; punitive, test excessiveness solely proportionality determination. (b) A punitive violates gravity designed punish. Although principle has always touchstone inquiry, see, Austin, supra, 622-623, 2812-2813, Clause's text history provide little guidance how "excessive.'' Until today, articulated governing standard. deriving standard, finds considerations particularly relevant. first, previously emphasized interpreting Cruel Unusual Punishments judgments about appropriate belong first instance legislature. Solem Helm, 463 277, 290, 103 3001, 3009-3010, 77 637. second judicial determination regarding particular will inherently imprecise. both counsel against requiring strict proportionality, adopts gross disproportionality standard in, 288, 3008-3009. (c) His It permissible transport out country long reported And orders "willful'' violation, essence report. Furthermore, unrelated illegal activities. Whatever vices, does fit into persons whom principally designed: launderers, drug traffickers, tax evaders. penalties Guidelines, 6-month fine, confirm minimal level culpability dwarfed Government. harm caused minimal. affected only Government, relatively minor way. There no fraud public fisc. Had gone undetected, deprived left country. Thus, there articulable correlation between injury. (d) demonstrated fact First Congress, roughly same time Amendment ratified, enacted statutes goods offenses payment monetary proportioned goods' value. early support assertion because, unlike type forfeiture, proceeded "guilty'' itself. Harford 8 Cranch 109, 3 504. imposing "forfeitures'' serving purpose reimbursing losses accruing evasion duties. Stockwell 13 Wall. 531, 546-547, 20 491. 84 F.3d 334, affirmed. THOMAS, J., delivered opinion Court, STEVENS, SOUTER, GINSBURG, BREYER, JJ., joined. KENNEDY, filed dissenting opinion, REHNQUIST, C.J., O'CONNOR SCALIA, Irving L. Gornstein, Washington, DC, petitioner. James E. Blatt, Encino, CA, respondent. Justice THOMAS Court. 1 Hosep Bajakajian attempted federal law, Federal law this requirement government §982(a)(1). case failed declare Amendment. We hold would, 2 On 9, 1994, respondent, wife, daughters waiting Los Angeles International Airport Italy; their final destination Cyprus. Using dogs trained smell, discovered $230,000 Bajakajians' checked baggage. inspector approached wife told them all excess said $8,000 another $7,000, declare. search carry-on bags, purse, wallet revealed cash; all, seized taken custody. grand jury indicted counts. Count One him failing §5316(a)(1)(A),1 outside doing "willfully,'' §5322(a).2 Two making false material statement Customs Service, §1001. Three pursuant provides: 4 "The court, section 5316, property, real personal, traceable property.'' 5 One; agreed dismiss charge Two; Three. trial, Ibid. Tr. 61-62 (Jan. 19, 1995). further taking fear stemming "cultural differences'': Respondent, who grown up member Armenian minority Syria, "distrust Government.'' Id., 63; see Oral Arg. 30. sentencing courts impose concluded "extraordinarily harsh'' "grossly disproportionate question,'' 63. instead years $5,000-the Guidelines-because believed Guidelines "too little'' "make what I think reasonable should be.'' 7 appealed, seeking provided Appeals 334 (1996). Applying precedent, held conditions: owner. 336 (citing Real Property Located El Dorado County, 59 974, 982 (C.A.9 1995)). majority panel ""[t]he [in offense] information, money.''' F.3d, 337 (quoting $69,292 Currency, 62 1161, 1167 test. 338. Judge Wallace concurred result. He viewed instrumentality "without can offense,'' 339, criticized "strik[ing] down portion statute, nonetheless case, based Finding clear error Court's factual findings, reduced 339-340. 9 Appeals' holding-that per se unconstitutional forfeiture-invalidated act we granted certiorari. 520 ----, 117 1841, 137 1045 (1997). II 10 "Excessive bail required, nor excessive imposed, cruel unusual punishments inflicted.'' Const., Amdt. 8. This occasion interpret, actually applied, have, however, explained Constitution adopted, "the word "fine' understood mean sovereign Browning-Ferris Industries Vt., Inc. Kelco Disposal, Inc., 492 257, 265, 109 2909, 2915, 106 219 (1989). "limits government's "as offense.''' 2805, 488 (1993) (emphasis deleted). 11 trouble concluding constitutes punishment. himself violation.3 2810 (holding part "expressly provide[d] "innocent owner' defense'' "look[ed] like punishment''). argues, "also serves purposes.'' Brief 20. asserts "an overriding interest controlling leaves enters country.'' claims supports "dete[r] cash'' aiding providing "valuable cash.'' 21. Deterrence, traditionally goal punishment, compensating loss. See Black's Law Dictionary 1293 (6th ed. 1990) (" [R]emedial action'' one "brought obtain compensation indemnity''); Lot Emerald Cut Stones 409 232, 93 489, 34 438 (1972) (per curiam) (monetary penalty "a liquidated damages,'' 237, 493, "remedial'' compensates lost revenues). amount leaving country, $357,144.4 argues mandated 16 (citing, 13, 531 (1827) (forfeiture ship); Dobbins's Distillery 96 395, 400-401, 24 637 (1877) distillery)). doing, 14 theory behind fiction action directed property,'' offender himself.5 Various Items Personal 282 577, 581, 51 282, 284, 75 558 (1931) [I]t against, and, resort legal fiction, condemned though conscious inanimate insentient''); R. Waples, Proceedings Rem 205-209 (1882). Historically, conduct irrelevant; indeed, entirely Origet 240, 246, 846, 850, 743 (1888) [T]he merchandise irrespective prosecution punished offence may merchandise, interested principal personal agent''). As Story explained: 15 thing primarily offender, attached thing; this, malum prohibitum, .[T]he practice been, understand be, stands independent of, wholly unaffected personam.'' Wheat., Traditional individual 14; U.S., 401; Van Oster Kansas, 272 465, 467-468, 47 133, 134, 71 354 (1926); Calero-Toledo Pearson Yacht Leasing Co., 416 663, 683-684, 94 2080, 2091-2092, 40 452 (1974); Taylor How. 197, 210, 559 (1845) (opinion Story, J.) (laws imported laws, although sense forfeiture[,] truly deserve called, remedial''); Ursery, 518 267, 293, 116 2135, 2150, 135 549 (1996) (KENNEDY, concurring) [C]ivil wrongdoer offense''). nonpunitive, occupy place domain Recognizing nonpunitive character Double Jeopardy bar institution civil, after defendant. 278, 2142.6 17 bear hallmarks itself, obtained personally. purpose, punish owners. Such being felonies treason Middle Ages common law. W. McKechnie, Magna Carta 337-339 (2d ed.1958); F. Pollock & Maitland, History English 460-466 ed.1909). personam well established England Founding, rejected altogether laws until very recently.7 19 specifically contends crime.8 According "does merely facilitate law,'' ""the sine qua non crime.''' Currency Amount Hundred Forty-Five Thousand, Thirty-Nine Dollars, 73, (C.A.2), cert. denied sub nom. Etim 513 815, 115 72, 130 27 (1994)). reasons "there exportation (or exportation) Acceptance require us expand understanding decline do. Instrumentalities proceedings. criminally, infra, __-__.9 III 21 now turn 22 inquiry proportionality: relationship 2812 (noting " exacting too high relation committed' ''); Alexander 544, 559, 2766, 2776, 441 ("It light extensive petitioner apparently conducted "excessive' considered''). determining constitutionally excessive. defendant's 23 demonstrate centrality inquiry; nonetheless, means surpassing usual, proper, normal measure proportion. N. Webster, American Language (1828) (defining "beyond proportion''); S. Johnson, 680 (4th 1773) [b]eyond proportion''). address, just answer Nor history. discussed Congress debates over ratification Bill Rights. noted, verbatim Rights 1689. 266-267, 2915-2916. That document's prohibition reaction abuses King's judges during reigns Stuarts, 2916, those described contemporaneously most general terms. Earl Devonshire's Case, State 1367, 1372 (H.L.1689) (fine pound;30,000 exorbitant, Charta, right subject, land''). Charta-which Stuart accused subverting-required amercements (the medieval predecessors fines) deprive livelihood: 25 "A Free-man amerced small fault, manner fault; great fault greatness thereof, saving contenement; (2) Merchant likewise, merchandise; (3) other's villain ours likewise amerced, wainage.'' Hen. III, ch. (1225), Stat. Large 6-7 (1762 ed.). 26 None these sources suggests deemed rely find our 3009, (1983) ("Reviewing grant substantial deference broad authority legislatures necessarily possess types crimes''); Gore 357 386, 393, 78 1280, 1285, 1405 (1958) ("Whatever views entertained severity peculiarly questions legislative policy''). Both principles adopt precedents. 3008; Rummel Estelle, 445 263, 271, 100 1133, 1137-1138, 63 382 (1980). 28 applying district instance, appeals, reviewing de novo,10 compare If unconstitutional. B 29 Under Clause.11 Respondent's removal States.12 proceeds activity used launderer, trafficker, evader.13 2-3. six months, while $5,000. App. Pet. Cert. 17a (transcript hearing); Commission, Manual, §5(e)1.2, Table (Nov.1994). culpability.14 30 Failure party, dissent contend suffered undetected. "perfectly calibrated''); post, __ ("a calibrated accuracy''). disagree. inherent impossible conclude, example, anywhere near times greater hypothetical dealer fails $12,000 purchase drugs. Comparing seeks, conclude offense.15 larger many magnitude, bears injury C 32 Finally, reject argued enactment ratified context least, statutes, conclusion 33 Certain instances, vessels well. Act Aug. 1790, §27, 163 (goods unladen collector). These forfeitures, itself guilty, 504 (1814) permit); Locke 340, 364 (1813) (same). vindicate duties, Founding 2034-2035. They indicate nothing here. Other involved. July 31, 1789, §22, 42 (if importer, "with design defraud revenue,'' invoice actual cost export, "all goods, wares thereof forfeited''); §25, 43 (any concealing purchasing knowing liable seizure "forfeit pay sum double concealed purchased''); §§10, 14, 156, 158, 161. Similar passed later Congresses. Mar. 2, 1799, §§24, 28, 45, 46, 66, 69, 79, 84, 646, 648, 661, 662, 677, 678, 687, 694; 3, 1823, 58, §1, 781. 35 similarly offenses. recognized 491 (1871), violations goods.'' §2, 781-782. provision "penal,'' stating "fully character, plainly secure [the] rights [of Government], rendering importers duties.'' Wall., 546, reasoned: 36 "When foreign importation imposes importer obligation charges. Besides themselves, duties paid, Every act, interferes seize wrong rights, indemnity.'' Wall, 546. 37 Significantly, multiple alter conclusion: 38 abstracting illegally imported, receiving, concealing, buying them, interposes difficulties way seizure, impairs, right. is, then, hardly accurate say sustain single complete 546-547. 39 duties.17 effect whose proportioned.18 (customs undeclared baggage equal "remedial, [a] sanctio[n]'').19 By contrast, purpose; clearly suggest §982(a)(1)'s proportional. For foregoing reasons, judgment 41 Affirmed. THE CHIEF JUSTICE, O'CONNOR, SCALIA join, dissenting. history, strikes decision disturbing specific broader upheaval foreshadows. At fixed smuggle reporting. accuracy test, portends serious disruption vast range statutory fines. says anyway. disdain empirical matter disrespectful separation powers. irony end, stand narrowing protection enhancing To make rationale work, appears remove classes all. This, too, unsound; respect, dissent. 44 45 striking treats even far exceed suffered. Remedial penalties, holds, ante, __. Proceeding premise, holds due goods. __-__. majority's universe, much owed. confuses 46 novel, mistaken approach reordering tradition existing before Republic confirmed years. creates category reconcile unprecedented six-century-long one, two, three, four issue. E.g., Cross F.Cas. 892, 3,434 (C.C.D.Mass.1812) (Story, Cir. J.); Riley, 88 480 (S.D.N.Y.1898); Jordan, 15,498 (D.C.Mass.1876); re Vetterlein, 1172, 16,929 (C.C.S.D.N.Y.1875); Hughes, 417, 15,417 McGlinchy 118, 8,803 (C.C.Me.1875); Hutchinson, 446, 15,431 (D.Me.1868); Tariff 1930, §497, 728, amended, §1497(a) (failing goods); 1863, 738 (same); 781 (importing manifest); §§46, 694 goods; re-export entries forms); 161 (submitting incomplete manifests; unloading customs; duty-free §§22, 25, 42, (using invoices; uncustomed King Manning, Comyns 616, 92 Eng. Rep. 1236 (K.B.1738) (assisting smugglers); Eliz. 11, §5 (1558-1559) (Eng.) (declaring person's name); Phil. M., 5, §§1, (1554-1555) (exporting food license; exporting license allowed); Rich. chs. (1381) gold silver using ships allegiance). sweep precedents aside, analysis assumes settled limited "reimbursing for'' unpaid Ante, assumption wrong. Many duty invoices); deliver ship's §28, 648 (transferring ship another); §14, 158 II, st. license). depended compensable government. True, risked causing harm, __, n. 17, smuggling cash. potential one. TXO Production Corp. Alliance Resources Corp., 443, 460-462, 2711, 2721-2723, 366 J.). indistinguishable case. (It mark doctrinal difficulty speak contradiction terms.) 48 Even typology correct, treat instant distinguish twice relies, curiam). smuggled plus purposes jeopardy, "serves reimburse investigation enforcement expenses.'' 493. logic, applies force Forfeiture compensate investigative expenses Service. reason differently, stake disclosure other. Bollinger's Champagne, 560, 564, (1865) falsehoods forms justify lies affect paid). majority, short, faithful own artificial penalties. 49 novel anomaly crimes nn. 8, 9. point having "close enough offense'' incidentally related 628, 2815, (SCALIA, concurring judgment). From concludes non-reporting instrumentality, unlike, say, car taxes. logic rationale. plays role essential; jet foot. link cash-smuggling closer, fail $10,000. §§5316(a), 5322(a). smuggling. essential, whereas not. Yet concedes. fortiori, distinction incidental objects, invokes gets results backwards. 50 Turning excessiveness, states test: defendant prove disproportion strike proper not, explain why disproportion. willful. own, shows fine; illuminates deference. Courts ""should possess''' setting punishments. (1983)). Again, sound implementation assessment accords deference, let alone Congress. deems serious, congressional punishable prison sentence, heavy makes clear, needs crimes, ensure compliance. 52 affirming, approves meager purports narrower, saying 11. narrow constricting presented review. mandates ground reducing higher affirms novo review, $15,001 Indeed, open great. Money targets get return 53 knowing, willful, deserves $15,000. gives cursory explanation justifies evisceration came source. fact, puts it, possess, acquired manner, export. overlooks problem, apparent lawfulness adds argument. items possessed dangerous unlawful narcotics, 621, 2811-2812; Assortment 89 Firearms, 465 354, 364, 104 1099, 1105-1106, 79 361 (1984) (unlicensed guns); Commonwealth Dana, Mass. 329, (1841) (forbidden lottery tickets). rule, ends restitution rightful owners compelling surrender ownership. 2145, Most proceeds, consequence, Hence, 54 assessing disproportion, concedes, ""substantial deference''' Congress' choice Solem, 3009-3010). Yet, ignoring command, sweeps reasoned substitutes arguments speculation. 55 commensurate authorized five imprisonment, $250,000 §5322(a); standing doubles imprisonment failures "while States.'' §5322(b). experimented lower year $1,000 inadequate deter lucrative laundering. President's Commission Organized Crime, Cash Connection: Financial Institutions, Laundering 27, 60 (Oct.1984). today judgment. 56 says, cap 14. select precise proportion, opine addition, elevating Commission's prudent constitutional. departs promise announcing 57 flawed, moreover, misinterpretation face. stop cites. augment vital point: "Forfeiture statute.'' Manual §5E1.4 (Nov.1995). supplements forfeiture; replace Far contradicting implement mandate 58 willing acknowledge. trade, laundering, depend secret exports organized trafficking, crimes. H.R.Rep. 91-975, pp. 12-13 (1970). Likewise, evaders dodge hundreds millions dollars taxes owed ibid. deny importance interests implicated managed disprove Here, sure, affirmative proof source purpose. often however. nature, laundering difficult prove; launderers done job, clean. heavier proved, regardless. §5322(b); practice, course, courier confess stick well-rehearsed story. kingpin, owner, need come forward claim funds. effective measures delivery origin scheme thwarted. above punishing deviates story informs. wrong, assume kingpins, couriers masters' 3. confessed, kingpin face agent's acts, co-principal commission §2. my view, sustainable whenever proven. facts exemplify hard ownership show victim. thing, repeated agents suborning others. claimed concealed. then friend named Abe Ajemian lent $200,000. this. month later, Saeed Faroutan $170,000. Faroutan, made loan asked lie. Six months resurrected fable alleged Ajemian, already contradicted "has lied, friends lie.'' proffered "suspicious confused story, documented poorest way, replete past misrepresentation.'' 61-62. 61 lies, suspicious circumstances. luggage stuffed third million dollars. All cash, hidden bottom. ratifies see-no-evil approach. ignored sentence. gave two-level downward adjustment acceptance responsibility, increase obstruction justice. 62. dismissed Government'' arising differences.'' While sincere endorsing excuse, 12, patronizing excuse demeans law-abiding immigrants suggesting expected truthful every citizen. Each American, regardless culture ethnicity, refrain perjury statements unable give multitude circumstances points rebutted each proffered, adduce 64 problems proof, necessary enact blanket S.Rep. 99-130, p. (1985); Drug Control Efforts, Hearing Subcommittee Consumer Regulatory Affairs Senate Banking, Housing, Urban Committee, 101st Cong., 1st Sess., (1989) (former IRS agent ""unbelievably difficult''' discern flows legitimate tied crime). few reliable warning signs use large sums 83. So non-reporting, authorizing coupled §§5322(a), (b). willfulness, judged, protect innocent. second-guesses explaining unreasonable. 65 rejoice know less 5% transported, hire accomplished liars carry them. Five percent, deterrent punishment; comparable fee might mortgage lender broker. §1602(aa)(1)(B) (high-cost mortgages 8% fees). 20-26% commissions dealers launderers. Hearings Trade Crime House Judiciary 105th Sess. ___ (1997) (testimony M. Zeldin); Andelman, Maze, 73 Foreign 108 (July/August 1994). Since evade detection, average dollar amount, courtesy today's decision, 5%. event, permitted modest business world drugs US/Mexico Bi-National Threat Assessment (Feb.1997) (to dealers, transaction costs 13%-15% insignificant compared enormous profit margins). 66 Given forbid penalty, aside. 67 run undermine main ban prevent unpayable keep enemies debtor's prison. Indus. (1989); Blackstone, Commentaries Laws 373 (1769) [C]orporal stated better amounts life. king's frequently denominated ransoms .'') Concern follows after, Bail concern here-for necessity forfeiture-the restrictive subvert holding, legislators mandatory sentences lieu lords heartened terms fall wallets untouched. 68 encourage take advantage avenue open. subjects scrutiny (and perhaps forfeitures) __-__, 16; 6. suggestion, note, inconsistent least tension (1993). remarks shift avoiding mens rea predicate fewer procedural protections. invoking zeal, circumvent IV 69 jeopardize countless others unchecked Constitution. Non-remedial overbearing fact. So-called create exemptions accord genuine creates. follow smuggled. circumstances, transported syllabus prepared Reporter Decisions convenience reader. Detroit Timber Lumber 200 321, 337, 287, 499. [A]person bailee file person, agent, knowingly- (1) transports, transport, instruments time- (A) through '' §5316(a). 5322(a) subchapter fined $250,000, imprisoned years, both.'' §5322(a). report,'' §5316(a), ordering [t]he "shall States'' "traceable to'' combined endorsed interpretation oral 24-25. reason, dissent's speculation "kingpins'' "cash couriers'' misplaced. 982(a)(1)'s criminal, reaches owned someone commits unlikely course criminally indicting prosecuting courier, bother true classified "fines'') correct claiming still part. (The concedes much.) sufficient bring purview 621-622, 2811-2812, traced Bible, describes sacrificed God atoning Exodus 21:28. Europe concept evolved deodand, offending confiscated church Crown remediation caused. Hale, Pleas 420-424 (1st Am. 1847); 290-292 (1765); O. Holmes, Common 10-13, 23-27 (M. Howe ed.1963). follow, modern beyond coverage recent blurred part, styled personam. 2811-2812 (although labeled rem, "to facilitate'' review Clause). explicitly Apr. 30, §24, [N]o work corruption blood, estate''), reenacted several centuries. Rev. §5326 (1875); 1909, §341, 1159; 1948, 645, §3563, 837, codified §3563 (1982 ed.); repealed 1987, Pub.L. 98-473, 98 Stat.1987. 1970 combat major trafficking. 1970, §1963, Comprehensive Abuse Prevention §848(a). mode unused Committee acknowledged "criminal represents innovative attempt call heritage meet essentially problem.'' 91-617, (1969). 1992 §982(a). term vintage, 627-628, 2814-2815 (Scalia, judgment), fairly characterizes committed. __; J.W. Goldsmith, Jr.-Grant Co. 254 505, 508-510, 189, 190-191, 376 (1921). "Instrumentality'' commit more. limitation ipso facto event. existence "precondition'' 337. agree; suitcase as, automobile facilitates avoid 508, 190. latter 801 ("Instrumentality'' [s]omething end achieved; means, medium, agency''). argument, urged court's reviewed appellate abuse discretion. 32. submission. findings conducting accepted unless erroneous. Anderson Bessemer City, 470 574-575, 105 1504, 1511-1512, (1985). But calls application appropriate. Ornelas 517 690, 697, 1657, 1662, 134 911 petitioned certiorari request. Our reflects disproportion,'' "affir[m] review.'' Post, Those issues simply us. Nor, address respect validity including disregard commands forfeiture: cross-appeal declined properly either. Contrary contention, nature nonreporting altered "lies'' circumstances'' surrounding currency.'' exacerbated mitigated "fable[s]'' month, later. ----. §1001 "lying,'' separate count basis Further, finding stemmed differences,'' mitigate "patronizing excuse'' "demeans citizen.'' confident incontrovertible proposition [e]ach law.'' whatsoever imply differences'' lying, establishing crime-a highly relevant ethnic paternalism record, indication "distrust[ed] Government,'' contrary assertion, "smuggler.'' perfectly States. considering offense's gravity, Legislature certainly evidence. stress, requirement, view trivial Guideline fraction authorized, undercuts relative violators provision-tax evaders, example-is indeed. telling notwithstanding permits Guideline, override argue wealth income livelihood, respect. Department Justice, commenting provisions 1970: ""The embodied differs presently where declared connection prohibited transaction, Examples contained customs, revenue laws. ''' (1969) added). Congresses cited dissent, rise likely cause revenue. Acts 1790 1799 "transferring another,'' "before discharge her cargo duly officer officers unlade'' 157, whereupon assessed. 1823 manifest cargo-which list "merchandise duty''-to collector customs. 1821, 616; "invoices'' "false'' 1863 include quantity dutiable 737-738. reflected procedure: brought actions, distinguishable Instead instituting libel (1813), debt'' payment. 541-542, (1871). debt recover import remedy recovery certain, liability arise contract, created statute. Lyman, 1024, 1030, 15,647 (C.C.Mass.1818) C.J.). Thus suits differently themselves. fundamental "provide[d] damages'' expenses,'' ibid.; meaningless, investigation. case-which, acknowledges, ---- (respondent's "fine''), (§982(a)(1) "punishment''), punitive-"would [be treated] nonpunitive.'' ***

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