Alfonso v. United States
U.S. Circuit Court for the District of Massachusetts
[Error to the district court of the United States for the district of Massachusetts.] [At law. Libel of seizure for forfeiture of certain sugar, (Gonzalo Alfonso, claimant.) Judgment of forfeiture to United States. Claimant appeals.] Writ of error to a judgment rendered in the district court.
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[Error to the district court of the United States for the district of Massachusetts.] [At law. Libel of seizure for forfeiture of certain sugar, (Gonzalo Alfonso, claimant.) Judgment of forfeiture to United States. Claimant appeals.] Writ of error to a judgment rendered in the district court. The original suit was a libel of seizure of 100 boxes of sugar for an alleged forfeiture under the 66th section of the revenue act of 1799, c. 128, [3 Bioren & D. Laws, 198, 1 Stat. 677,] because “the actual cost of the said sugars at the place of export was not, nor was the fair market value thereof the…
1Opinion of the Court
STORY, Circuit Justice.
I cannot but regret that the revenue laws have not- undergone a thorough revision and consolidation since the act of 1799, c. 128, [3 Bioren & D. Laws, 198; 1 Stat 677,] so as to cure the numerous defects, and supply the obvkras omissions (not to speak of the repugnances of the later legislation), which experience has demonstrated to exist in that act. Instead of a plain and uniform statute to regulate this whole matter, we are now driven to an examination of numerous laws, which have been since passed upon the same subject, the provisions of which are not always easily…
2Cited by8 opinions
- The RosaliaCourt of Appeals for the Second Circuit · 1920
- Central Railroad & Banking Co. v. SkellieSupreme Court of Georgia · 1891
- Fairley v. B. R. Smith & Co.Supreme Court of North Carolina · 1882
- McCrary v. Chicago & Alton RailroadMissouri Court of Appeals · 1904
- Grunwald v. FreeseCalifornia Supreme Court · 1893
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