Year: 1870




states, without permit from the collector of
the port, and naval officer of the same, il any,
Tor such unlading and delivery, and the ex-
press provision is that all such goods, so un-
iaden or delivered contrary to the said prohibi-
tion, shall become forfeited. and NAV he selzed
by any OF the officers OF the customs and where
the value thereof according to the highest
market price OF the same at the port or district
wnere landed, shall amount TO four hundred
doiiars, the vessel, tackle, apparel and fur
ni,ure, shall be subject to like forfeiture and
SEIZURE. l. Stat. al Large, 66j WariLg D. the
Mayor. Wall. 11S.


Pursuant to that provision the schooner
was seized on the fourth of May, 1867, and
the allegation OF the information is that she is
forfeited to the United States, because one
hundred barrels of macEerel OF the value of
two thousand dollars were, at the time alleged
in the information, imported in the said
schooner from Port Mulgrave, in the Province
of Nova Scotia, ard were at the time and
place alleged, to wit at Deer Isle in the dis
trict of Maine, on the first day of November,
1866, unladen and delivered from the said
schooner, without permit for that purpose,
from the collector aud naval officer of the port
where the said goods were so unladen and de-





that the quantity of mackerel described in the
information was imported in the schooner and
that the same were unladen and delivered at
the time and place therein set forth and it is
not denied that the mackerel in question ex-
ceeded in value the sum of four hundred dol
lars. American ships are forbidden to bring
goods flom any foleign port into the United
States unless the master thereof shall have
n ItaGf inn
person describing the goods and The vessel and
containing the name oil the port where the
goods were taken on board and the name of
the port for which the same are consigned or
destined. i Stat. at Large 644) Imported
goods may be entered for consumption or for
warehousing, but the entry, in either case,
must be in writing and must he made to he
collector of the district within fifteen days
after the required report of the arrival OF the
vessel is filed by the master. Il Ibid 649)
Such goods are required to be landed in open
day and the same section provides that they
shall not at any time be landed or delivered
from such ship or vessel"without permit from
the collector and naval officer, it any, ior such
unlading and delivery" Il Ibid 665) Authority
t0grant permi. does not exist until the duties
are paid or secured to be paid, and the duties
are never paid or secured to be paid before the
goods are imported nor before they are ell
tered either tor consumption or warehousing.
Masters OF such ships or vessels on their ar
rival within four leagues OF our coast, or with
in any of the bavs, harbors, ports or inlets
thereof are required upon demand 10 produce
the manifest OF the goods to such officer of
the customs as shall come on board their
ship for his inspection, and it is made the
duty OF the said officer of the customs to Ger
tiy the fact Of compliance with that require
ment and the day when it was so produced.
Examination OF the entry is usually made by
the entry clerk and it found 10 be correct the
collector proceeds to estimate the duties ION
the invoice value and quantity" and it the es-
timated amount of uuty is paid or secured TO
be paid as required by law the collector cerli-
ties the invoice and grants permit in due
form Tor the unladIng and delivery of the car
90. (Waring vs. the Mayor Wall 100, Gen,
Reg. (lo57) 145) Congress therefore has pre-
scrloed the rule OF decision and while that
provision remains in force no goods brought
in any ship Or vessel from any foreign port or
place, unless falling within some exceptional
rule not applicable in this case, can lawfully
be unladen or delivered from any such ship or
vessel within the United States without q
permit from the collector and naval officer, il
any, Tor such unlading and delivery.


Three principal detences are set up by the
appellants. l. They insist that the proofs
show that the deputy collector assented 10 the
unlading and delivery OF the mackerei at the
time and place alleged in the information, and
they contend that verbal permit under the
disclosed in the evidence is
sufficient to shield the schooner from the ior-
teiture demanded in the act OF Congress on
which tue information is founded. z. Sup
pose the rule Is otherwise and that a written
permit is required, where the goods unladnn
and delivered are dutiable, still they con-
tend that the decree of the district Court in
this case was erroneous because as they in
sist the mackerel in question were American
caught and not subject to duty, and they con-
tend that the act OF Congress. even if it does
require written permit tor the unlaaing and
delivery OF imported goods subject to duty
contains no such requirement where tappears
that the goods are not dutiable but that
the purpose Of the law, at least in all such
cases, is as well answered by verbal permit
as by one i'll writing. 3. Accessories, other
than the master, are not liatle to the penalty
annexed to the offence unless they were
"kno wingly concerned or aiding therein OF IN
removing storing, or otherwise securing the
goods" and the claimants insist that the ves-
sci in this case is not liable to forfeiture be-
cause as they assume the master supposed
anu believed that the mackerel were Aueri-
can caught and that t4ey were not subject to
duty as imported goods.


/. Goods imported from foreign country
are required to be entered at the custom
house where the vessel voluntarily ar ives,
with intent to unlade the cargo. They may
be entered fol consumption or 'or wa,enous-
ing but they must be regularly entered and the
duties be paid or be secured 10 be paid bpiore
any authority exists to grant permit for their
unlading and delivery. Until the pamit is
received by the Inspector no one has authority
to remove the hatches or TO break bulk but
the cargo is under the charge Of the officer of
the customs. Dy the directions OF the prin-
clpal collection act the collector, Jointly
with the naval officer, or alone where there
IS none, shall, according to the best OF his or
their Ju igment or information make gross es-
innate OF the amodnt of the duties on the
goods to which the entry OF any owner or
consignee. his or her factor or agent shall re-
late which estimate shall be endorsed upon
such entry and be signed BY the officer or Off
GERS making the sane.


Before any permit can be issued the amount
of the duties so estimated must first be paid
Or be secured to be paid and the provision
then is that the collector, together with the
naval officer where there is one or ale~rU land
there is ,aonc, shall ar9Atuf entry shall have
% yooas, and then and not before it shall
e lawful to land the said goods. Permits are
o be 'granted" by the collector together with
he naval officer where there is one or alone
Vuerc IueTe 10 nOue, anu do d itii thci O'H'chNo
hat permits are to be made in writing the
provision is that they shall specify as particu-
arIy as may be The goods to be delivered,
namely the number and description OF the
packages whether trunks, bale, chest, box,
,ase, pipe, hogshead, barrel, keg or any
,ther packages whatever with the m'rk ana
number OF each package and, as tar as cir
cumstances will admit, the contents thereot
together with the names oil tue Vessei ana
master. in which and at the place from whence
thew were imported, and no goods shall
be dev ,red by any Inspector or other otfiger OF
tbe customs that shall not fu ly agree with
the description thereof in such permit. Evil
dence that Congress intended that the per-
nit should be in writing is derived from every
part of the regulations upon the subject but If
more be needed to make it certain that such
was the intention of Congress ii is found IN the
fact that the form of the permit is prescribed by
law. and the same section enacts that the form
OF all permits for the purposes Aforesaid ana lor
deliveries rom the pu ilic stores shall DC as
therein directed and prescribed. Il ota'. at
large 664) Prior to the granting o. lhe per
nit the duties are est lIna.ou on tne unNoice
,afue and ouani;ty and the amount as esti-
mated beng paid or secured to be paid the
collector certifies the invoice and giants a
permit in due form tor the unlading and de-
livery o. the cargo, first designating the pack
ages one IN ten to be sent to the pubic store
for examination and marking the same on the
entry, invoice and permit. Gen. Reg. tlSoD
145.)


III. Dutiable goods therefore cannot be una
den or delivered without written permit
from the collector as prescribed by law and
the regulations of the Treasury Department
l.I.a fha ma tArn