United States v. Riddle
Supreme Court of the United States
ERROR to the circuit court of the district of Columbia, which had affirmed the sentence of district court restoring certain cases of merchandise which had been seized by the collector of Alexandria, under the 66th section of the collection law of 1799, vol. 4. p. 388. because the goods were not u invoiced according to the actual cost of, at the place of exportation,” .with design to evade ‘ ~ . . *• * ' w part of the duties. ■The goods were consigned by a merchant of…
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ERROR to the circuit court of the district of Columbia, which had affirmed the sentence of district court restoring certain cases of merchandise which had been seized by the collector of Alexandria, under the 66th section of the collection law of 1799, vol. 4. p. 388. because the goods were not u invoiced according to the actual cost of, at the place of exportation,” .with design to evade ‘ ~ . . *• * ' w part of the duties. ■The goods were consigned by a merchant of Liverpool, in England, to Mr. Riddle, at Alexandria, for sale, accompanied by two invoices; one charging them at 671. 5s. 6d.…
1Opinion of the Court
Marshall, Ch. J,
delivered the opinion of the court to the following effect:
The court thinks this case too plain to admit of argument, or to require deliberation.. It is not within even the letter of the Jaw, and it is certainly not within its spirit. The law did not intend to punish the intention, but the attempt to defraud the revenue.
But as the construction of the law was liable to some question, the court will, suffer the certificate of probable cause to remain as it is. A doubt as to the-true construction of the law is as reasonable •a cause for seizure as a doubt respecting the fact.
Sente…
2Cited by19 opinions
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- The Apollon.Supreme Court of the United States · 1824
- Commonwealth v. PeasleeMassachusetts Supreme Judicial Court · 1901
- Northern Indiana Public Service Co. v. Citizens Action Coalition of Indiana, Inc.Indiana Supreme Court · 1989
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