United States v. Salen
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. Salen was indicted, for making false statements in the sworn declaration required of Consignees by the Tariff Act of 1909. August 5, 1909, c. 6, 36 Stat. 11, 93. The first five counts charged that in entering laces in February, 1910, and January and February, 1913, he had falsely sworn that the-Consular invoices attached were the only invoices covering the shipments, when he well knew…
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ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. Salen was indicted, for making false statements in the sworn declaration required of Consignees by the Tariff Act of 1909. August 5, 1909, c. 6, 36 Stat. 11, 93. The first five counts charged that in entering laces in February, 1910, and January and February, 1913, he had falsely sworn that the-Consular invoices attached were the only invoices covering the shipments, when he well knew that there were others in existence. The court overruled the demurrer to these counts and they are not involved in this…
1Opinion of the CourtJustice Lamab
This writ of error raises the question as to whether the suppression clause in the declaration, required to be made by agent consignees of imported goods (36 Stat. 95), relates to the omission of matter proper to be included in the invoice and account attached; — or to independent facts which, if brought to the attention of the Collector, would have excited his suspicion, and induced him to institute a special inquiry as to the value of the merchandise mentioned in the account and invoice.
No case directly in point has been cited; but counsel have traced the history of the clause from the act…
2Cases cited4 opinions
- United States v. REESESupreme Court of the United States · 1876
- Neal v. ClarkSupreme Court of the United States · 1878
- Virginia v. TennesseeSupreme Court of the United States · 1893
- United States v. ChaseSupreme Court of the United States · 1890
3Cited by24 opinions
- Prussian v. United StatesSupreme Court of the United States · 1931
- Fleming v. Hawkeye Pearl Button Co.Court of Appeals for the Eighth Circuit · 1940
- United States v. WeitzelSupreme Court of the United States · 1918
- Sunset Scavenger Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1936
- United States v. Sherman & Sons Co.Supreme Court of the United States · 1915
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