United States v. Wittemann
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Eastern District of New York. The ease, which was submitted without argument, involves the construction of section 22, Act June 22, 1874, c. 391, 18 Stat. 190 [TJ. S. Comp. St. 1901, p. 727], providing a three-year statute of limitations for proceedings for the recovery of “any pecuniary penalty or forfeiture of property.”
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In Error to the District Court of the United States for the Eastern District of New York. The ease, which was submitted without argument, involves the construction of section 22, Act June 22, 1874, c. 391, 18 Stat. 190 [TJ. S. Comp. St. 1901, p. 727], providing a three-year statute of limitations for proceedings for the recovery of “any pecuniary penalty or forfeiture of property.” The government contended that the forfeiture of the value of undervalued merchandise provided in section 9, Customs Administrative Act June 10, 1890, e. 407, 26 Stat 135 [U. S. Comp. St 1901, p. 1895], is not a…
1Opinion of the Court
TOWNSEND, Circuit Judge.
(after stating the facts). The complaint alleges that the invoices in question were false and fraudulent, in that the statement of the market value of the goods comprised therein was far below the true market value of said goods at the time of exportation in the principal markets of the country from which they were imported, and that said undervaluation was willfully made on' the part of the defendant, with the intent to defraud the United States out of a portion of the lawful duty due to it, and that the goods were delivered to the defendant upon the payment of duty…
2Cases cited6 opinions
- Huntington v. AttrillSupreme Court of the United States · 1892
- Helwig v. United StatesSupreme Court of the United States · 1903
- Davis v. MillsU.S. Circuit Court for the District of Connecticut · 1900
- Town of Waterford v. ElsonCourt of Appeals for the Second Circuit · 1906
- United States v. RileyDistrict Court, S.D. New York · 1898
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. $47,409.00 In United States CurrencyDistrict Court, N.D. Ohio · 1993