Held, That the damages to be al- lowed in an action for the collision were to be arrived at by a reference to the cost of those repairs, instead of the result of the sale;
That interest was to be allowed on the value of the cargo and freight and on the repairs. The Empire State,
6. Where, in a collision case, on con- tradictory evidence, the commissioner to whom it was referred to ascertain the damages, reported a certain amount as the value of the vessel that was lost:
Held, That though, if the question were before the court as an original one, the court would be inclined to fix a lower value, yet, as the prepon. derance of evidence was not palpable, the finding would not be disturbed.
Net freight only is recoverable in such a case, and not gross freight; nor can the freight allowed exceed that which was claimed in the libel.
Interest on the value of the vessel, and on the net freight, from the time of the loss, may be allowed, though it was not claimed as such in the libel. Egbert v. The Baltimore & Ohio Rail- road Company,
See COLLISION, 3, 11, 24, 26.
See BILL OF LADING, 3, 4, 5, 6, 7, 8.
DEMURRAGE. See BILL OF LADING, 1.
1. On an examination, before a United States commissioner, of a person charged with crime, his confession of the crime, without any proof of the corpus delicti, is sufficient to warrant his being held for trial. The U. S. v. Bloomgart, 356
2. On such an examination, evidence of the actual existence of a certain na- tional bank, and of acts done by the accused as president thereof, is suffi-
FRAUDULENT NATIONALITY. Where a vessel was libelled for advances, and no one but a mortgagee appear- ed to contest the suit; and where, on the proofs, it appeared that the ves- sel, though nominally a British ves- sel and owned by a British subject, was really the property of American citizens residing in New York, who thus sailed her under false colors, and with a fraudulent nationailty, and, while they were so using her, agreed with the respondent for a loan on the security of their personal obli- gation and a mortgage on the vessel, to be executed by the fictitious owner, and the latter accordingly executed to the respondent the mortgage under which alone he claimed:
Held, That, before the English Ad- miralty, the claim of the mortgagee
would be rejected as founded on a sham title, created in violation of law;
That, on principles of comity, it was the duty of this court to apply the same rule;
That the transaction in question was contrary to public policy, and was not to be upheld under our own laws;
That the claim of the mortgagee, therefore, must be rejected. The Acme, 386
Where the master and owner of a canal- boat, which was in Hudson, with a cargo on board, bound to Philadelphia, agreed to sell her for $1,000, and to take on board at Philadelphia an en- gine belonging to the purchasers, and deliver it to them with the boat at New York, on or before a certain day, they to pay all tolls; and the vessel went to Philadelphia and took on board the engine and brought it to New York, and the owner of the boat was not then
able to give the purchasers a good title to the boat, and the latter tendered the tolls and demanded the engine, which the master did not deliver, and they libelled the boat to recover its value:
Held, That the purchasers were not bound to pay or tender the $1,000 till they received the boat and a good title to her, and the engine;
That any freight on the engine was part of the $1,000;
That the purchasers, having ten- dered the tollage, were entitled to the engine, free of all lien for freight. The Canal-boat Excelsior,
HABEAS CORPUS AND CERTIO- RARI.
1. Where a party was charged, before a United States commissioner, with embezzlement of the funds of a na- tional bank, and with having made false entries in its books, and, an ex- amination having been had, was held for trial, and the proceedings were
2. Where, on writs of habeas corpus and certiorari to a United States commis- sioner, it appeared that the commis- sioner had issued a warrant to arrest the petitioner, on a charge of conspir- ing to defraud the United States in the Eastern District of Michigan, who had been arrested and brought before him, and demanded an examination, and on the examination the evidence consisted of an indictment found against him in the Eastern District of Michigan, and proof that on that in- dictment the District Court of that District had issued a warrant for his arrest, the indictment averring that the prisoner, with certain others named, did, at the city of Washing- ton, conspire, combine, confederate, and agree together to defraud the United States, in a manner particu larly set forth, and that one of the parties to said conspiracy, named Lee, at Detroit, in the Eastern District of Michigan, in pursuance of said conspiracy, did do an act to effect the object of said conspiracy, said act being particularly set forth, and on such proof the commissioner commit- ted the prisoner for trial in the East- ern District of Michigan, and there- upon this habeas corpus was issued, and the discharge of the prisoner claimed, on the sole ground that the indictment produced did not aver that an offence against the United States had been committed in the Eastern District of Michigan:
Held, That the question whether the indictment sufficiently averred an offence committed in the Eastern District of Michigan should not be prejudged on a proceeding like this;
That on such a proceeding the in- dictment must be considered sufficient, unless it be so defective in its mater- ial averments that it would be the manifest duty of a court, before which
1. Revenue laws are not penal in the sense that requires them to be con- strued with great strictness in favor of defendants.
There cannot be a reappraisement, on appeal, of imported goods, unless there has been an entry of the goods.
Therefore, where, on the trial of an action to forfeit goods for an alleged undervaluation, no invoice or entry of the goods was proved, but it appeared that papers purporting to be an in- voice and entry had been in the pos- session of the District Attorney, but had disappeared, and it also appeared that the goods had been appraised at the Custom House, but the papers on such appraisement had also disap- peared, and that an appeal was taken from that appraisement, on which ap- peal a reappraisement was had, the papers on which were proved:
Held, That it was not error for the court to tell the jury that they had a right to presume from the evidence, that there was an entry of the goods. Twenty-eight Cases, Marked M. & B., Containing Wine,
dervaluation, certain importations of sherry wine, from Cadiz, which had been invoiced at $16 a quarter cask of 40 gallons, it appeared that agents in New York received, and sent to the manufacturers at Cadiz, orders for the wines, and delivered them on the wharf in New York, free of duty, at $1.10 a gallon, effecting insurances on them in New York at the higher value:
Held, That if the jury were satisfied that this course of business was adopted for the purpose of concealing the real prices of the wines at Cadiz, they would be authorized to find that the sales upon such orders were sales at Cadiz prices, and that such sales might be considered in determining what was the actual market value at Cadiz, and the jury might consider the rate of insurance in determining that question; but if they found that this course of business was not adopted for that purpose, then such sales were not to be considered, be- cause they would then be sales at New York prices, and, in the latter case, the rate of insurance was imma- terial;
That if the jury found that the in- voice value was below the market value at Cadiz, they must then con- sider whether that undervaluation was either made "with intent to de- fraud the revenue," as is said in the Act of May 28th, 1830 (4 U. S. Stat. at Large, 409), or made "knowingly," as is said in the Act of March 3d, 1863 (12 Id. 737);
That there is no real difference in meaning between these two expres- sions.
That evidence given to show the value of certain wine, previously sent to this country by the same manufac- turers, and not under seizure in this case, was only to be considered in de- termining the question of intent;
That evidence as to the cost of manufacturing a part of the wines, called Burgundy Port, might be con- sidered by the jury in determining its market value in Cadiz, no evidence of sales in Cadiz of wines of a similar quality having been given; but that similar evidence as to the cost of manufacture of the sherries, was not to be considered on the question of the market value of the sherries;
That the jury must be satisfied, be- fore they could forfeit the wines, that there was a guilty knowledge, on the part of the manufacturers, that the wines were undervalued; and that "guilty knowledge" means no more than "knowledge;"
That the record of the appraise- ment and reappraisement of these wines at the custom house in New York, previous to their seizure, was to be taken into consideration on the question of the market value of the wines at Cadiz, but was not the high- est evidence on that question. id.
5. Where letters purporting to contain propositions for the purchase of wines, were received by the manufacturers abroad, and in reply they named their prices for wines for export for cash:
Held, That if the manufacturers be- lieved that the letters contained regu- lar mercantile propositions, and an- swered the letters and gave the prices on that supposition, the jury might infer that they would have sold the same wines to any body at the same prices, and that there was a market value thus made and fixed by them; that it was a question for the jury whether the manufacturers believed that the letters contained real pro- posals or not; and that, if they did so believe, it made no difference whether the proposals in the letters were in fact real or not.
9. Telegraph cable, composed of iron-wire and gutta-percha, iron being the mate- rial of chief value, is embraced in the words of the twenty-second section of the Tariff Act of March 2d, 1861 (12 U. S. Stat. 192), and the thirteenth section of the Act of July 14th, 1862 (Id. 557), as a manufacture, not other- wise provided for, of which iron is the component material of chief value.
It is, therefore, not embraced within the provision of the twentieth section of the Act of August 30th, 1842 (5 U. S. Stat. 565), which provides, that, on non-enumerated articles, manufac- tured from different materials, the highest duty shall be assessed which is chargeable upon any of their com- ponent parts.
Such telegraph cable, therefore, was held to be chargeable with thirty-five per cent. duty, notwith- standing the fact that gutta-percha was chargeable with forty per cent The United States v. The United States Telegraph Company,
Under the twenty-third section of the tariff Act of March 2d, 1861 (12 U. S. Stat. at Large, 193, 195). goats' hair, uncleaned and unmanufactured, is exempt from duty, notwithstanding the provisions of the fourth section of the Act of June 30th, 1866 (13 Id. 205). 51 Bales of Goats' Hair,
INDICTMENT.
See HABEAS CORPUS, 2.
Where C., being advised that whiskey was being taken from a distillery with- out payment of tax, went to the Dis- trict Attorney of the United States, and stated the facts in general, with- out naming any place, and afterward procured and gave to the District At- torney an affidavit, made by T., set- ting forth certain specific violations of law, and T. afterward made an affida- vit contradicting his first one, and al- leging that he was drunk when he made it, and made it from purposes of revenge, and the property was after- ward seized, and a libel filed to con- demn it, and R., a special revenue agent, being directed to examine into the case, found conclusive evidence of
entirely different frauds, whereupon | 5. the property was condemned:
Held, That, under § 179 of the In- ternal Revenue Act of June 30th, 1864, as amended by the Act of July 18th, 1866, § 179, C. was not entitled to the informer's share, and R. was entitled to it;
That, as between C. and T.. the lat- ter would be entitled to the informer's share.
It is not the one who gives informa- tion which leads to the seizure of prop- erty, but the person who gives in formation of the cause which leads to its condemnation, who is entitled to the informer's share. One Hundred Barrels of Whiskey, &c.,
INTERNAL REVENUE ACTS.
1. Where property was seized as for- feited for an alleged violation of the Internal Revenue Law, and the claim- ant applied for a delivery to him of the same upon a bond:
Held, That as the application was one for a favor, terms might be im- posed. A Lot of Leaf Tobacco, &c., 76
2. That the property might be delivered to the claimant, on his giving stipula- tions in the appraised value of the property, less the amount of tax due on it, paying this latter amount in money into the registry of the court.
6. Where a manufacturer of vinegar, in good faith, used a "Faubert's Patent Vinegar Apparatus," in which a mash, fermented in the same way as for the production of whiskey, was used, and, by the application of heat, alcoholic vapor was produced, which passed directly into a chamber, where it was condensed by cold water and vinegar, and the mixture, passing thence to standards, was there oxidized, and thence flowed out in the form of vine- gar-alcohol, as known in commerce, being present at no stage of the pro-
Held, That the manufacturer was not a distiller within the meaning of the sixteenth section of the Act of March 2d, 1867 (14 U. S. Stat. 481), and the apparatus was not liable to forfeiture for non-payment by him of the special tax imposed on distillers;
That the mixture was not a "pro- duct of distillation" under the Joint Resolution of February 5th, 1864 (14 Id., p. 566.) One Vaporizer, &c., 438
Where the defendants had been in- dicted under the twenty-third section of the Internal Revenue Act of July 13th, 1866, for knowingly carrying on the business of a distiller on June 22d, 1867, without having paid the special tax, on which indictment they were tried and acquitted, the ground of the acquittal being that they were not the principals who were bound to pay the tax, and were afterward indicted un- der the twenty-fifth section of the same Act, for knowingly using a still for the purpose of distilling, in a cer- tain dwelling-house, on June 22d, 1867, the evidence on. the trial of the first indictment showing that the place of the offence charged was this same dwelling-house:
Held, That a plea of autrefois acquit, founded on the acquittal under the first indictment, could not be sus- tained;
That the tests as to whether such a plea can be sustained are, whether the defendants could, under the earlier in-
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