United States v. Jordan

LOWELL, District Judge.

The eighty-one counts for double values are brought under section 2 of the act of March 3, 1823 (3 Stat. 781), which imposes that penalty upon all persons who shall receive goods, knowing them to have been illegally imported and liable to seizure by virtue of any act relating to the revenue; which is understood, according to the decision in Stockwell v. U. S., 13 Wall. [80 U. S.'j 531. to subject the importer himself to a penalty or forfeiture of treble the value of the goods so imported: one as importer, and two as receiver; and the declaration in this action is framed…