The Daily times. [volume] (Richmond, Va.) 1886-1889, 1889-06-21
United states ,,.
~. Action TOT IeDi.
Allen & Gintcr.



DECISION AND OPINION or THE COURT
The United states sues Allen Ginter, to-
bacco manufacturers ~ Richmond, Va, Tor
the penalty OF an export tobacco bond. inns
rerqify, $50. Is double the amount Whlch
wOuif n1fe been chars cable on the ioh'cf'
m hal been sold iur consumption tn inc
United states. Tie tobacco when was the
subject Of the bond. having been intended
/ for expectation and actually exported, mo-
tax could be laid upon ~ Pos tnn Government
OF fnf United STATES. clause I'VE 90 section
nine Of the first article OF fhc Constitution,
rroyidin- That emo tax or duty shall be- laid
Oh articles exporte from any state.
All the prov isions OF the laws and rceula-
tlnns Of the Treasury Department OF the
United STATES were complied with By ihe de-
PENDANTS to shipping the tobacco In regard
% which theyar uOw sued, both in trans
uniting II from their factories IN Richmond
hy Coast Line steamer 20 sew YORK, ana |
shipping 10 thence 90 Antwerp. Holland-eN-
ccpt one. which viii Doe mentioned Ia the se-
quel
IN the bond on which the defendants are
sued they stipulated in lbs penal clause that
the Collector 81 Internal revenue at Rich- !
mOud should receive. within forty five days
from the 81 of september. l0>l the deiailci
report from the proper Inspector Of Customs
required hy regulations. and certificate
from the Collector Of Customs 40 the port OF
Ntw York. that the tobacco intended io be /
exported bad been rfcfitfd DV nm ana tlat
the tobacco had Dsru duly laden and put
aboard Of foreign hound vessel named iu
the certificate. and that fhc said tobacco had /
been cnffred ou fff oufirnrf ni0nlfs' ~ sdid I
ressff. and that said vessel and caigl bad /
been duly cleared fom said port az New
York. There was still another stipulation iu
the bfintrd form uf the bond which the de-
PENDANTS sigucd' Whlrn was immaieflai ana
which needs NO cOnsid ration.
Proofs in the case. embodied ina statement
Of agreed facts drawn up hN counsel on either
side and in cOfrcsI Ondeuce ulcd lu iue cause, ]
show that an the undertakings uf defer dIufs
fHHN
thus exported had NOT been entered on the
outward manifest &C. the foreign bound /
steamer which took DO from New York to |
Antwerp. For this omission 90 enter the Toe /
hlccO on such outward bound manifest, The /
Government claims the penalty oi the bond /
and brings this suit 90 enforce iis paN mcnt. /
lu4smuch as tire constitution OF the United /
states fuIhids The tXHrfIuu OF n TAX or duty /
uuou any article OBJ domestic production oN- /
ported from amy state, and 10 is admitted or /
proved that this tobacco Nns exported and I
was landed in Antwerp, 10 would seem that, /
~ the money sued Tor Dee lu any part /
/ OF 30 "a tax levied ON the tobacco. /
there can he no recovery IN this I
suit Tie suit can only De- maintained on /
the theory thai DO WAS brought for % pcuolty /
which the United States have Right to inn /
pose foi 90. violation of regulations deemed /
necessary To- fhc riutf elton of the revenue. /
aud 90 prevent frauds 800 the revenue laws. /
10 is moi pretended or proved on behalf of /
the llalutin that fNe omission OF the dee /
PENDANTS to src fO ine entering of THIS tobacco t
or tl, onft,.tfI manifest of Tine Icuarfiur /
| ...,,..., ,,... i-..r.ltlf.rf Do b. o. ,.r frofl
observation-disclosures 6I,iln fir catise. fhaf me
omission wns "a niece "A inadvrrfencc ON the /
nan ~ fhe person. boo Vow YORK. ana that /
a.. l'.f.ritnf. did uaf ffI D. incumbent /
mfnn fbefns.iy.. fo intend ptr.ounlv 10 /
.i.eh q. detail i'm the routine of shfpucnt from
fhaf mort
IA so r.n9ffia. and forfeiture. being 0dIous /
q, tne iavs nn l..s having nccrued fn fIr /
',otornrlanf fre fnf.rcn having ACTUALLY /
d, ,l,. .,lr,,.d tliara t..rd -..fi sound a1ui-
fafle ast,tll a- c0usf ifuffonnI objections ION
recover, be-. fle piainIifi. in thiss suit.
Buf oh. suit is brought for the purpose. /
more tinu amy other. oi testing the question. /
whether 10 IFS the duty uI ll. exporting muu- |
uflcfurar oil That of the cu.f toms officer af the /
SHINING mont. ID soc chat the article rN-
Nt"".'i "t'' 49,
iiN lhNNii- Nl iN' NA.'li''i "itt.i DID i'i- ]