Legal Opinion

United States v. Boyd

U.S. Circuit Court for the District of Southern New York

Decided June 12, 1885PublishedCited by 9 opinions

The defendants were indicted under section 12 of the act of June 22,1874, for the fraudulent entry of 85 cases of imported plate-glass as free, by means of a false and fraudulent letter.

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The defendants were indicted under section 12 of the act of June 22,1874, for the fraudulent entry of 85 cases of imported plate-glass as free, by means of a false and fraudulent letter. The government had previously procured from the defendants a large quantity of their own plate-glass, for immediate use in the construction of the United States court-house and post-office building at Philadelphia, at a discount from the domestic price equal to the rate of duties, under an agreement with the defendants that they might import, free of duty, new glass to the same amount to replace that…

1Opinion of the CourtWallace, J.

This is a motion for a new trial. The defendants were convicted upon an indictment for a violation of section 12 of the act of congress of June 22, 1874, (Supp. Rev. St. 79,) enacting—

“That any owner, importer, consignee, agent, or oilier person who shall, with intent to defraud the revenue, make, or attempt to make, any entry cf imported merchandise by means of any fraudulent or false invoices, affidavit, letter, or paper, or by means of any false statement, written or verbal, * * * by means whereof the United States shall be deprived of the lawful duties, or any portion thereof, accruing…

2Cases cited3 opinions

  1. The United States v. Vowell and M'cleanSupreme Court of the United States · 1809
  2. United States v. LymanU.S. Circuit Court for the District of Massachusetts · 1818
  3. Prince v. United StatesU.S. Circuit Court for the District of Massachusetts · 1814

3Cited by9 opinions

  1. United States v. Ven-Fuel, Inc.Court of Appeals for the First Circuit · 1985
  2. Brown & Co. v. United StatesCourt of Customs and Patent Appeals · 1924
  3. United States v. Matthew YipCourt of Appeals for the Second Circuit · 1991
  4. United States v. Twenty Boxes of CheeseDistrict Court, E.D. New York · 1908
  5. United States v. Sixty-Six Cases of CheeseDistrict Court, E.D. New York · 1908

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