United States v. One Hundred and Twelve Casks of Sugar

The sugars in question in this case were seized by thexollector of the district of Mississippi, and libelled in the district court of the United States for the eastern district of Louisiana, under the allegation that they had been falsely entered at the customhouse of the port of New Orleans, as syrup; when in fact they were casks of sugar in a state of partial solution in water. The libel charges that this entry was made by a false designation of the merchandise, with an intent to defraud the revenue of the United States, by subjecting the article to an ad valorem duty of fifteen per cent…