New-York tribune., 1867-05-31
CIVIL COURTG.

Judge BLATCHFoRD.
| An IMPORTANT OPINION ~ RELATION TO TIE MODE
or PROCEDURE IN APPRAIsING SEIZED BONDED
GOODS.
The United States a ssrasln CO.. 100 1910 2I
l,2l3) silk Ribbons
This Is petition by Sarasin & Co., of Basle Switz-
erland the and claimants Of the goods proceeded
against in this suit praying order that the goods
be appraised at their cash value the City Of
less the duties legally chargeabc hereOn and that upon
filing such appraisement and certificate from the Col
ectOr and Naval Officer of the Port of NewYork that the
duties on the goods had been paid secured to be paid
the goods be delivered the claimants their executing
to the United States bOnd with surees according to
the statute in such made and provided The goods
imported in August, 1906 and entered for ware
house under tho acts OF August 1876 70 u s. Stat at
Large E3 March o. 1854 III 27O and March H. 1906 GA
Id S. The general provisions of those acts are that goods
entered for warehouse, may remain In warehouse under
bond for limited time, without the payment OF duties,
OF duties, and TO withdrawal for Incorporation with
out payment of duties The bond under which the goods
warehoused is bond to the proper duties and
expenses TO be ascertained the entry for warehousng
Act of August So 1872 I2 amended by Act Of Au
en case such bond was Ten AdTaSTd ard and in 6co
ber 1866 the goods While s in warehouse were seized
by the Collector forfeited under the provisions OF tho
fourth Of the Of May 2s 1880 U. S. Stat at
Large 4l0 and the first section of the Act Of March
1853 p2 ID 80 A libel OF information was filed, and inc
goods attached by the Marshal, and now In his
toners This application Is founded on the s?th section
Of the Act OF March 2, 1893 d. GOO, which provides
prosecuted for their delivery TO him. the goods shall be
appraised; and IT, the return OF the apprasement "he
of by the Court bond In the usual form the
United states FOR the payment OF sum equal to the sum
appraised and, moreover produce certificate from
thereof if any thero be- that the duties the goods
claimed have been paid secured in like manner as
bd he m gGSes @ .no oy9cr hap se DSgn goods to be y
cred TO the said claimant" Tho statute merely provides
bond bond s shall '' provide for tie payment Of a
equal TO the at which the goods are appraised Ihe
claimants insist that the Court shall order the goods TO be
appraised at their cash value in the City OF NewYork,
less the duties legally chargcabe hereon and that the
value less such duties The District Attorney, repre-
senting the Government insists that the goods shall be
deduction Of such duties and that the bond shall be given
accordingly The question 10 be ietermheu Dy e Oou,t
s which the proper course OF procedure IL Is made
known 90 the Court, that under instructions from the
Treasury Department tho officers Of the Customs have
been for about siN months past ana arc now, leIlInB
appraisnon8 aud bonds In cases Ike the present one
the value OF tho goods without any deduction OF the
duties such procedure Is sd 10 DC eehe.ay
I'm by the claimants or property seized but the present
OF obtaining adjudication rs to tho correct practice
question has heretofore been presented 70 this Court
no % ~ M ~ tie coses yas tLot Of he United states
agt 1,4OG boXos OF Sugar, marked L. V. H. q CO., In
Ills C5urt udee Bet that the property be bonded
m market value less the duties but no minutes of any
argument OF the question before the Court and no written
opinion arc found The second referred to was that
OF Tho United States agt. l,3S2 Uegshcads Of Sugar,
Charles Lung claimant, in which. March %, 1902 an
order was made by Judge Bet that the goods seized be
bonded by the claimant at their appraised value in this
marhet exclusive OF tie Duties In au opinion delivered
i'1 on motion made by the United States to set aside
order releasing the goods rom cs'1Gy;& & & ~ "a % sis% 81
~ 1884, was argued before him. and tha aser IN
considerations held that the bond should be Tor tho
value, lees the duties Bnt IN tat case as IN lle geI,
no minutes of the argument OF the question before Judge
Bes ls i9nnd nor Goes 'S 5y,oc y The o,ion
disposed or by nm IN "ilt'on oph@aDn. @ NV li 'i,t5
before Judge Smacy IA te case turned upon other points
than The orc prc.ented for consideration THIS Court
A. rrefD now asked To review the subject, and settle
liz cour N practice FOR this district. Under the acts
rrd k Tic forfeiture o. Tie goods ii the goods arc not
War,AOu-ed, but entered Tor consumption ana me
hands of tile mpoIer he loses II the goods are forfeited
the duties which he has paid ard INC IoOdS also As tho
an element into tho value Of the goods at ne tme o,
ther seizure; apG ne TCEetnss 1 M ant m March sI
400 i'm casc the goods condemned and not delivered
ON bond 10 u claimant and selling the goods at auction
49, " hrbc, bidder receives tic market value OF the
goods oi which value the duties form part INC Goy.
crlmcn receives just what the importer loses H. ner
0ovcnraent. under such circumstances & seles tn9
goods for forfeiture they are bonded at teir narke'
yalnc, thou in case llry are coNeehheo to ,
mont receives aud the importer loses tho same amount
sTe y been TSi SaG and nSd ne Value Of tie goods in market
which value the duties enter az a constituent part
goods are when seized In warehouse under the ware
housing Acts with bond 70 secure 'Re uu,Ss; tJ PJoP
Is IN when It IL not wdrchouscd. but Il seized In th
berds ~ the importer after consumption entry and
aftr the pavml Mt of duties. Tho Interpretation UNI
nny Given 10 the s9.h section Of the act of Marcia,
zoo i ot e sin nj which the properly seized s 20 De
anr,i.d In its value as OF tho time aud place of sez
me The theory Is that the Government ~ entlllcd
va fnrf'ifuro and condemnation, to the value or tho
Droperty a il stood at the time of the selzurcat the
time IL thu, into the hands OF the Government
When the propery ia not warchoused but issezed after
consumption entry and after the duties ON II nave Deeh
pad and is then condemned this theory IA carried OUT py
causing the importer 90 loc and the Government 10 re-
ccivc either by sale the property by suit on tho
bond gwen to procure s release after arrest Wht was
ITS value as II into the possession OF tho Govern
ncnf st the nmo OF It's seizure. 10 s true that under
such circumstances, the Government feceiNSoh we col
n,mption entry the dies on TIE property ana that R
ery,r those duties enter into the puce or value which
the Government receives for the property atet II - con
denncd and thus according 10 fotih ol sleoeh 10 y!
Govcncnt may be said 20 receive, ana the importer 10
pay the amount OF the duties twice But - ailacy'
The duties first PAID as dutlcs on tle sun
ry and then the property becomes part oi he common
stock of the country and enters INTO ~ 's n IN
a mcrChautable value composer Vi uli ~, ", ,,re
o In make M SUCH value, such cost Of manullctuc
freight, commissions, duties ineIo1hIid thn nron
other items That value ~ Is NHl'i, . t,,,, ia
oy sc,zed uuler such state OF facts passes from to
my @ IN no Intes he has paid, and the money value OF
the nroprrty which otherwise "odii i'Iso bo ~, =,
~arehorsc under bond TO secure the ducs u is
tbere subject to withdrawal Tor CONSUMPTION p P t
Davmcnt Of duties. If seized while 80 III walehonsei
has nj the time of seizure value composed 0i reiy MI
tcrcu Elements far the question now uhdcI Coiu
Grafton h concerned from those which compose s Eae
when It is not In warehouse but s seized III ti ~,
OF its importer, after consumption entry anu Ito 'o 60
payment Of duties. IL sold ny he s % 81 NJ
Warehouse uuder bond the duties do not form an oesnr
of its price or value purchaser pays 10 te PoIc
tbe luc az te uroDerty including any duties, anu
efterward pays the duties on Withdrawing the property
for consumpiion or reGxpOrts without paying uuts
h ,raartv cannot while I'm warehouse under BOND Tor
the duties be put into the market Tor consumption 80 s
70 have the duties enter element INTO us value anu
W ia withdrawn rceXpOrtaon, the duties can never
enter into its value any market in this country uier
ITS existing Importation Iheso views SLOW . i ,L
nroner n warchouscd under bond for duties sselZete
duttcs form no part value a the time it Is seized
Nav applying the remedies which the law gives 10 lho
Governarnt In this state OF facts these consequences
follow If the Government enOrces the FORFEITURE ana
the property not released on bond put Is sou r
crnnent receives for IT, by putting IL into the markc
i,tn dnileh .pntcr component paft,