Harts v. United States

HAWLEY, District Judge.

These cases were consolidated and tried together. No. 1,185 is an action at law to recover a penalty of $1,971.12 by reason of an alleged violation by the plaintiff in error of section 2802, Rev. St. [U. S. Comp. St. 1901, p. 1873]. The court found the value of the. merchandise to be $552, and entered judgment for three times the value thereof, viz., $1,656. No. 1,186 is a libel in admiralty'to forfeit the dutiable articles which appellant did not, at the time of making entry, mention to the collector, as required by said section. Section 2802 reads as follows:

“Whenever…