Legal Opinion

Stockwell v. United States

Supreme Court of the United States

Decided December 11, 1871PublishedCited by 121 opinions

Error to the Circuit Court for the District of Maine. The United States brought an action of debt, in the District Court for the Maine District, against D. R. StockweJl and J. L. Cutter to recover (infer alia) double Hie value of certain importations of shingles alleged to have been illegally made, and received, concealed, or bought by the defendants, with knowledge that the shingles had been illegally imported into the United States.

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Error to the Circuit Court for the District of Maine. The United States brought an action of debt, in the District Court for the Maine District, against D. R. StockweJl and J. L. Cutter to recover (infer alia) double Hie value of certain importations of shingles alleged to have been illegally made, and received, concealed, or bought by the defendants, with knowledge that the shingles had been illegally imported into the United States. The case, which depended partly upon statutes and partly upon facts and evidence, was thus: On the 3d of March, 1823,* Congress passed an act the 2d section of…

1Opinion of the CourtJustice Strong

The first error assigned is that a civil action of debt will not lie, at the suit of the United States, to recover the for*542feitures or penalties incurred under this act of Congress, and that the court below erred in holding that such an action might be maintained. It is not contended that an action of debt will not lie to recover duties, if the defendant be the owner or importer of the goods imported, for it is conceded that by the act of importing an obligation to pay the duties is incurred. The obligation springs out of the statutes which impose duties. ' Nor is it doubted that when a…

2Cases cited5 opinions

  1. United States v. GoodingSupreme Court of the United States · 1827
  2. Sundry Goods, Wares & Merchandises v. United StatesSupreme Court of the United States · 1829
  3. United States v. LymanU.S. Circuit Court for the District of Massachusetts · 1818
  4. United States v. BougherU.S. Circuit Court for the District of Ohio · 1854
  5. United States v. AllenU.S. Circuit Court for the District of Connecticut · 1810

3Cited by121 opinions

  1. United States v. BajakajianSupreme Court of the United States · 1998
  2. Helvering v. MitchellSupreme Court of the United States · 1938
  3. Connecticut Action Now, Inc. v. Roberts Plating Company, Inc.Court of Appeals for the Second Circuit · 1972
  4. Milwaukee County v. M. E. White Co.Supreme Court of the United States · 1935
  5. Price v. United StatesSupreme Court of the United States · 1926

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