Barlow v. United States
Supreme Court of the United States
ON appeal from the circuit court .of the United States for the southern district of New York. In the district court of the -United States for the southern district of New York, a libel was filed by the United States, for the forfeiture of eighty-five hogsheads of sugar, alleging them to have been entered for the benefit, of drawback under a false denomination; viz, as refined sugars, with intent to defraud the revenue.
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ON appeal from the circuit court .of the United States for the southern district of New York. In the district court of the -United States for the southern district of New York, a libel was filed by the United States, for the forfeiture of eighty-five hogsheads of sugar, alleging them to have been entered for the benefit, of drawback under a false denomination; viz, as refined sugars, with intent to defraud the revenue. The answer of the claimant, Joseph Barlow, denied that the sugars were entered by a false denomination, or with intent to defraud the revenue; and insisted they were refined…
1Opinion of the CourtJustice Story
This is a libel of seizure instituted in the district court for the southern district of New York, which cpmes before, this court upon an appeal from a decree of the circuit court of that district, condemning the property, viz. eighty-five hogsheads of sugar, as forfeited to the United States.
The charge in the .libel is, that the sugars were entered in the office of the collector of the customs for the district of New York for the benefit of drawback or- bounty upon the exportation thereof, by a false denomination, with an intent to defraud the revenue. The claimant in his claim admits-that…
2Cited by85 opinions
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- United States v. Jimmy D. Morris, Franklin W. BriggsCourt of Appeals for the Eleventh Circuit · 1994
- United States v. Winston Eugene Mitchell, Sr.Court of Appeals for the Fourth Circuit · 2000
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