United States v. De Goer
U.S. Circuit Court for the District of Southern New York
Scire Facias to Revive Action against Administrator. In 1861 and 1862 the defendant made five importations of gloves to this port, which were entered by him at the custom-house, and received for consumption. In August', 1862, a suit was commenced against him for the sum of $33,644.60, their value, alleged to be forfeited to the government under section 66 of the act of 1799 (1 St. at Large, 677) for fraudulent under-valuation.
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Scire Facias to Revive Action against Administrator. In 1861 and 1862 the defendant made five importations of gloves to this port, which were entered by him at the custom-house, and received for consumption. In August', 1862, a suit was commenced against him for the sum of $33,644.60, their value, alleged to be forfeited to the government under section 66 of the act of 1799 (1 St. at Large, 677) for fraudulent under-valuation. Defendant appeared, but no answer was ever filed,, and. nothing further was done in the suit until after the death of the defendant, in March, 1877. In October, 1877,…
1Opinion of the Court
Brown, J.,
(after stating the facts as above.) This action is for the forfeiture of the value of gloves imported by the deceased, for alleged fraud*81ulent under-valuation. Section 66 of the act of 1799 (1 St. at Large, 677) provides that if goods imported and entered are not “invoiced according to the actual cost thereof, * * * with design to evade the duties thereupon, or any part thereof, all such goods, * * * or the value thereof, to he recovered of the person making entry, shall be forfeited.” By section 91 of the same act (page 697) the amount of the forfeiture so recovered, after deducting…
2Cases cited17 opinions
- Schreiber v. SharplessSupreme Court of the United States · 1884
- United States v. ClaflinSupreme Court of the United States · 1878
- Stockwell v. United StatesSupreme Court of the United States · 1871
- Taylor v. United StatesSupreme Court of the United States · 1845
- Norris v. CrockerSupreme Court of the United States · 1852
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3Cited by6 opinions
- Overland Cotton Mill Co. v. PeopleSupreme Court of Colorado · 1904
- Walsh v. New York, N. H. & H. R.U.S. Circuit Court for the District of Massachusetts · 1909
- United States v. TheurerCourt of Appeals for the Fifth Circuit · 1914
- United States v. RileyDistrict Court, S.D. New York · 1898
- United States v. RileyDistrict Court, S.D. New York · 1899
1 more not listed; retrieve them via the Exa API.