Phenix gazette. [volume] (Alexandria [D.C.]) 1825-1833, 1826-07-20


PAYABLE at much shorter periods, according 10
the amount Of duties. The latter is pro tanfo
substitution for the former. If the expiration
Of two years, the duties shall not have been
paid, or secured by bond, with sureties, SO as
10 discharge the lien, the teas are deait.with IN
the same manner as property pledged IN ordi-
nary cases as security for debt, They are TO
he sold and the debt and expenses paid, and
the surplus returned to The owner II not forfeit
ed.
The acceptance in goods as deposite Tor the
security of duties in lieu OF personal security,
ga provision, Incorporated in all our collection
avs, from, the first organization fIke govern
ment, 10 the present time. (see acts SO and go,
I'd vol L. L. s. 2S aud l6l--act 90 Sd vol. ID.
1851 The collector in lieu of sureties, is au-
thorised 10 accept OLA deposit Of so much ofthe
goods as shall in his Judgment be sufficient Sc
curity for the amount OF the duties Tor which
the bond shall have been given; which goods
are 70 be kept at the expense and risk OF the par
tyon whose account they have been deposited
until the bond becomes due, and il the bond
shall not be then paid, so much OF the deposit
ed goods, as shall be necessary 10 pay the same,
with the costs and charges, are to be sold.
These are essentially the same provisions as
those In relation TO teas. There is bond IN both
cases given b. the importer. The goods are
substituted in the place of SufsfsS and are called
Ge2osiie. II the bond in each case Shall not
be paid according 10 Its condition.. the goods
are 10 be sold, and the duties and expen-
SIS paid and surplus returned to the owner
There can be no reason why The same meaning
should not be-attached TO the term deposife IN
both cases. If in the once case 1t has technl-
cal meaning, and signifies pledge, am una
{. ~ ILL ho,n No ar1p
meaning in the other The only difference be-
tween the cases is that with respect 10 teas there
IS deDosite of the whole and the lien conti-
Hues, until discharged by substitution OF per-
sonal security as they are delivered out OF store
IN parcels as may be required. And with re-
spect 10 other goods, a part OF the Importation
on which the duties were payable, are received
as 4 substitute for sureties, and the lien on the
residue is q, once discharged. But this cannot
materially change the essence and nature OF the
transaction The depositt in both cases is IN
lieu cf personal surelies. For with respect 10
teas as we'll as otae: goods the importer has an
option 10 give bond with saretics instead oil
making seposlte.
The different modes of securing duties, when
not paid at the time of the entry, are all pre-
scribed in this same 62d section. IL may III all
cases above $50 in amount be done, by the bond
of the importer with SUreties. And upon all
goods except teas, by a like bond iorthe amount
Of duties, with deposite OF goods sufficient to
paw such duties and expenses. And with re-
spect to teas, bond iii double the amount OF
duties with deposie Of the teas, according to
he special regulations pointed out in the act
This appears to me to b. the plain and obvious
Interpretation Of this section Of the law. And
whenever The terms duties Ssc1red'' occur, as
they do in various parts of the collection act,
they embrace these different modes unless pc
naIly restricted TO one or the other, as they
sometimes are.
TO consider the deposite Of teas in stores as
done merely for safe keeping, and because the
importer is not able 10 find personal securities
fcr the duties, does not strike me as being just
construction of this provision. II such had
been the sole object, and possession retained
by the government with no other VIEW,
that possession would, as in other cases
where duties ale not paid or secured at the
time of entry, have been held exclusively by the
revenue officers Instead'of which, the posses
sion is held Jointly by the importer and the IN
speceor, al store agreed upon between them,
aud under two locks, the key OF one TO DC kept
by the importer or his agent, and The key OF the
other BY the inspector: so that all lawful inter-
ference with such deposte until the expiration
Of two years, by one party, without the assent
Of the other, is rendered impracticabie All
this shows an arrangement, with the concur
renee Of two parties, having the right and the
power 10 act on the subject; and not Tie act OF
one. 3y reason of the inability Of the other 10 a
void il. Its course submitted by law TO the
O9tion of the importer: and to say he was dr'ven
TO it, on account of his Inability to elect the other
alternatives, would seem more like aggravaung
his necessities, than fairly presenting TO him an
option, which necessarily implies the ability to
choose. The construction | have given 10 the
provision is in every respect calculated Tor the
security of the revenue and the accommodation
Of the merchant The Inspector is required to
attend at all reasonable times, to deliver out
such parcels of teas as may be required, under
the permit OF the collector, on the duties being
paid, or secured by bond with sureties, when
is to be accepted as substitute Tor such par
cells, BY which the government is amply Seeu'
cd, and the interest and convenience OF the I'M
porter greatly promoted. But any other con-
5,ruction would be interposng greater res'ric-
lions and embarrassments with respect to the
Importation Of teas than any other articles,
which was clearly not the intention oil the law
The duties were, therefore, IN my judgment,