1 March 1823 districts. ties now in force, relating to the transportation of goods, wares and merchandise coast back to two other wise, from the district into which they were imported to another district, for benefit of drawback, and such other regulations as are prescribed under and by virtue of this act, for the further transportation of such goods, wares or merchandise, to other districts, Secretary to pre- shall be complied with: And provided also, That all the regulations and formalities now scribe regulain force, respecting the exportation of goods, wares and merchandise, for the benefit of drawback, shall be complied with, so far as may be consistent with other provisions of this act; and the secretary of the treasury shall be, and he is hereby authorized to prescribe the form of certificate to be used, and of the oaths to be taken, on the transportation of such goods, wares or merchandise, from the second district, into which they may be so brought, to the third district. tions. Ibid. 29. Goods trans districts to be accompanied with certified copy of invoice. 376. All goods, wares or merchandise, subject to ad valorem duty, and intended for exportation, with benefit of drawback, which shall be transported from one district to ported to other another, shall be accompanied by a copy from the invoice, of the cost thereof, certified by the collector of the district from which they may have been last re-shipped, which certified copy shall be produced to the collector of the district from which such goods, wares or merchandise are intended to be exported; and such goods, wares or merchandise, as well as all such goods, wares or merchandise, subject to ad valorem duty, as shall be exported from the district into which they may have been originally imported, shall be inspected by the appraisers at the time of exportation, in the manner provided by this act, on the importation of such goods, wares or merchandise; and if the same are found not to correspond with the original invoice, the said goods, wares or merchandise shall be subjected to forfeiture, according to the provisions of the 84th section of an act, entitled "An act to regulate the collection of duties on imports and tonnage," passed the 2d of March 1799.(a) Goods exported to be inspected, &c. Ibid. 234. 377. In all cases where, under existing laws, spirituous liquors, entitled to debenture, shall have been shipped coastwise, for the purpose of being laden immediately on board Spirits may be exported without some vessel in another district, for exportation, the same may be so laden on board of having been warehoused. Ibid. 235. How penalties and forfeitures recoverable. 2 March 1799383. 1 Stat. 692. fish and salted provisions. exporter. such vessel, without having been first deposited in the public warehouse: Provided, That all other regulations required by law shall have been complied with, and that such transportation of said spirituous liquors from the one vessel to the other, be made by the collector's order, and under the superintendence of an inspector of the revenue, and that a careful examination be made by him of the identity of the same, and of the quantity, quality and packages thereof.(b) 66 378. All penalties and forfeitures, incurred by force of this act, shall be sued for, recovered, distributed and accounted for, in the manner prescribed by the act, entitled An act to regulate the collection of duties on imports and tonnage," passed on the 2d day of March 1799, (c) and may be mitigated or remitted in the manner prescribed by the act, entitled "An act to provide for mitigating or remitting the forfeitures, penalties and disabilities accruing in certain cases therein mentioned," passed on the 3d day of March 1797. III. DRAWBACK AND BOUNTY ON PRODUCTIONS OF THE UNITED STATES. 379. On all pickled fish of the fisheries of the United States, exported therefrom, there be allowed and paid a bounty of thirty cents per barrel; and on all provisions Bounty on expor- salted within the United States (dried fish excepted) there be allowed and paid a bounty tation of pickled of twenty-five cents per barrel, to be paid by the collector of the district from which the same shall be so exported, without any deduction or abatement: (d) Provided always, To be entered by That in order to entitle the exporter or exporters of such pickled fish or salted provisions to the benefit of such bounty or allowance, the said exporter or exporters shall make entry with the collector and naval officer of the district, from whence the said pickled fish or salted provisions are intended to be exported, and shall specify in such entry the names of the master and vessel in which, and the place where such provisions or fish are intended to be exported, together with the particular quantity of each, whether What proof to be pickled fish or salted provisions, and the species thereof; and proof shall be made to the satisfaction of the collector of the district from which such articles are intended to be exported, and of the naval officer thereof, where any, that the same, if fish, are of the fisheries of the United States; if salted provisions, that they were salted within the United States; and no entry shall be received as aforesaid, of any pickled fish or salted made. To be inspected and marked. (a) See supra, 343. (b) See the warehousing act of 6 August 1846; supra, 282. (c) See infra, 393. (d) The set 3 March 1807 2. repeals so much of any act as allows a bounty on exported salt provisions and pickled fish, in lieu of drawback of the duties on the salt employed in curing the same, and so much of any act as makes allowance to the owners and crews, of fishing vessels, in lieu of drawback of the duties paid on the salt used by the same. 2 Stat. 436. The act 29 July 1813 provided for the payment of a bounty of twenty cents per barrel, on all pickled fish of the fisheries of the United States, exported therefrom, and re-enacted similar provisions to those in the text 3 Stat. 50. But this was supplied by the tariff act of 1846 5, which provided that in lieu of the bounty heretofore allowed y law to be paid on the exportation of pickled fish of the fisheries of the United States, there shall be allowed, on the exportation thereof, if cured with foreign salt, a drawback equal in amount to the duty paid on the salt, and no more, to be ascertained, under such regulations as may be prescribed by the secretary of the treasury. See tit. "Fisheries," 12. provisions, which have not been inspected and marked, pursuant to the inspection laws 2 March 1799. of the respective states, where inspection laws are in force, in regard to any pickled fish or salted provisions; and the casks, containing such fish or provisions, shall be branded with the words "for bounty," with the name of the inspector or packer, the species and quality of the fish contained therein, and the name of the port of exportation; and the collector of such district shall, together with the naval officer, where there is one, grant an order or permit for an inspector to examine the pickled fish or salted Permit to be provisions, or both, as expressed in such entry, and if they correspond therewith, and the said officer is fully satisfied that they are, if fish, of the fisheries of the United States, or if provisions, salted therein, to lade the same agreeably to such entry on board the ship or vessel therein expressed; which lading shall be performed under the superintendence of the officer examining the same, who shall make returns of the quantity and quality of pickled fish or salted provisions so laden on board, in virtue of such order or permit, to the officer or officers granting the same. granted. 380. And the said exporter or exporters, when the lading is completed, and after Exporter to returns thereof have been made as above directed, shall make oath or affirmation, that make oath. the pickled fish or salted provisions expressed in such entry, and then actually laden on board the ship or vessel as therein expressed, are truly and bona fide, if pickled fish, of the fisheries of the United States, if salted provisions, salted therein; that they are truly intended to be exported as therein specified, and are not intended to be relanded within the limits of the United States; and shall also give bond in double the amount of the And give bond. duty, bounty or allowance to be received, with one or more sureties, to the satisfaction of the collector of the port or place from which the said pickled fish or salted provisions are intended to be exported, conditioned that the same shall be landed and left at some foreign port or place without the limits aforesaid; which bonds shall be cancelled at the How cancelled. same periods, and in like manner as is provided in respect to the bonds given on the exportation of goods, wares or merchandise, entitled to drawback of duties: Provided always, That the said bounty or allowance shall not be paid until at least six months When bounty to after the exportation of such pickled fish or salted provisions, to be computed from the be payable. date of the bond, and until the exporter or exporters thereof shall produce to the collectors with whom such outward entry is made, such certificates or other satisfactory proof, of the landing of the same as aforesaid, as is heretofore made necessary for cancelling the bonds given on the exportation of goods entitled to drawback as aforesaid: And provided also, That the bounty or allowance as aforesaid, shall not be paid unless Limitation. the same shall amount to ten dollars at least upon each entry.(a) 381. And the form of entry required to be made as aforesaid shall be as follows:Entry of (salted provision or pickled fish or both, as the case may be), intended to be exported for the benefit of bounty, by (insert the name of the exporter), in the (insert the name and denomination of the vessel), whereof (insert the name of the master) is master, bound for (insert the port of destination). (a) The act 29 July 1813. by which many of these provisions were re-enacted, provided as follows:22. That on all pickled fish of the fisheries of the United States, exported therefrom subsequent to the last day of December 1814, there shall be allowed and paid a bounty of twenty cents per barrel, to be paid by the collector of the district from which the same shall be so exported, without any deduction or abatement: Provided always. That in order to entitle the exporter or exporters of such pickled fish to the benefit of such bounty or allowance, the said exporter or exporters shall make entry with the collector and naval officer of the district from whence the said pickled fish are intended to be exported; and shall specify in such entry the names of the master and vessel in which, and the place where such fish are intended to be exported, together with the particular quantity; and proof shall be made to the satisfaction of the collector of the district from which such pickled fish are intended to be exported, and of the naval officer thereof, if any, that the same are of the fisheries of the United States; and no entry shall be received as aforesaid, of any pickled fish which have not been inspected and marked pursuant to the inspection laws of the respective states where inspection laws are in force, in regard to any pickled fish; and the casks containing such fish shall be branded with the words "for bounty." with the name of the inspector or packer, the species and quality of the fish contained therein, and the name of the port of exportation; and the collector of such district shall, together with the naval officer, where there is one, grant an order or permit for an inspector to examine the pickled fish as expressed in such entry, and if they correspond therewith, and the said officer is fully satisfied that they are of the fisheries of the United States, to lade the same agreeably to such entry, on board the ship or vessel therein ex pressed; which lading shall be performed under the superintendence of the officer examining the same, who shall make returns of the quantity and quality of pickled fish so laden on board, in virtue of such order or permit. to the officer or officers granting the same. And the said exporter or exporters, when the lading is completed, and after returns thereof have been made as above Form of entry. directed, shall make oath or affirmation, that the pickled fish expressed in such entry, and then actually laden on board the ship or vessel as therein expressed. are truly and bona fide of the fisheries of the United States, that they are truly intended to be exported as therein specified, and are not intended to be relanded within the limits of the United States; and shall also give bond in double the amount of the bounty or allowance to be received, with one or more sureties to the satisfaction of the collector of the port or place from which the said pickled fish are intended to be exported, conditioned that the same shall be landed and left at some foreign port or place without the limits aforesaid; which bonds shall be cancelled at the same periods and in like manner as is provided in respect to bonds given on the exportation of goods, wares, and merchandise, entitled to drawback of duties: Provided always, That the said bounty or allowance shall not be paid until at least six months after the exportation of such pickled fish, to be computed from the date of the bond, and until the exporter or exporters thereof shall produce to the collector with whom such outward entry is made, such certificates or other satisfactory proof of the landing of the same as aforesaid, as is made necessary for cancelling the bonds given on the exportation of goods entitled to drawback: And provided also, That the bounty or allowance as aforesaid, shall not be paid unless the same shall amount to ten dollars at least upon each entry. 3. That no bounty, drawback or allowance, shall be made under the authority of this act, unless it shall be proved to the satisfaction of the collector that the pickled fish for which the bounty, drawback or allowance shall be claimed, was wholly cured with foreign salt, and on which a duty shall have been secured or paid. 4. That if any pickled fish shall be falsely or fraudulently entered with intent to obtain the bounty or allowance on their exportation as here provided, when the said fish are not entitled to the same, the said fish or the value thereof, to be recovered of the person making such false entry, shall be forfeited. 3 Stat. 51. Form of ex- form of bond. 30 Aug. 1842 14. 5 Stat. 563. fined sugar. 382. And the oath or affirmation to be taken by the exporter or exporters of pickled fish or salted provisions shall be in manner following : District of I, (insert the name), do solemnly, sincerely and truly swear (or affirm), to the best of my knowledge and belief, that the (salted provisions or pickled fish or both, as the case may be) designated in the annexed entry, dated and subscribed with my name, have not been imported from any foreign port or place, but are truly and bonâ fide (if provisions) salted provisions, cured within the limits of the United States; (or, if fish) pickled fish of the fisheries of the United States; that they are now actually laden on board the (insert the denomination and name of the vessel), whereof (insert the name) is master, and are to be exported to (insert the place of destination), and are not intended to be landed in the limits of the United States. So help me God. 383. And the form of the bond to be executed as aforesaid shall be as follows, to wit:- Know all men by these presents, that we, are held and firmly bound unto the United to be paid to the said United States; for the pay‐ ment whereof, we bind ourselves, our heirs, executors and administrators, jointly and sererally, firmly by these presents: Sealed with our seals, dated the day of in hath the year of the Independence of the United States, and in the year of our Lord of the customs for the port of -, on the Now, therefore, if the said merchandise shall not be relanded within the limits of the United States, but shall be duly exported to the or any other port or place without the limits aforesaid, then this obligation to be void and of no effect; otherwise it shall remain and be in full force and virtue. Sealed and delivered in the presence of } 384. There shall be allowed a drawback on foreign sugar refined in the United States, and exported therefrom, equal in amount to the duty paid on the foreign sugar from Drawback on re which it shall be manufactured, to be ascertained under such regulations as shall be prescribed by the secretary of the treasury, and no more; (a) [and on spirits distilled from foreign molasses, a drawback of five cents per gallon, till the first day of January 1843, when it shall be reduced one cent per gallon; and annually, on the first day of January thereafter, the said drawback shall be reduced one cent per gallon until the same shall be wholly discontinued: Provided, That this act shall not alter or repeal any law now in force regulating the exportation of sugar refined or spirits distilled from molasses in the United States, except as to the rates of duties and drawbacks.] (b) (a) By the circular of 29 September 1848, the drawback is to correspond "with the duty on foreign sugars under the act of 1846, which, owing to the reduction of price in the foreign market, is to be rated at one and a half cents per pound, subject to the deduction of two and a half per cent. as prescribed by the 15th section of this act." (b) The act 3 March 1821 provides "That all debentures which have been, or may hereafter be issued upon the exportation of [spirits distilled from molasses,] or sugar refined within the United States, shall be payable within thirty days after the passing of this act, or thirty days after the date of their issue, as the case may be, and shall be discharged by the collector of the customs, by whom they may have been, or shall be, issued, out of the product of the duties upon imports and tonnage; anything in any act or acts of congress to the contrary notwithstanding." 3 Stat. 640. 385. In the case of all goods, wares and merchandise, imported on and after the day 30 Aug. 1812 3 15. this act goes into operation, and entitled to debenture under existing laws, no drawback No drawback to of the duties shall be allowed on the same, unless said goods, wares or merchandise shall be allowed unless goods exported be exported from the United States within three years from the date of the importation within three of the same; (a) nor shall the additional rate of duty levied by this act on goods, wares and merchandise imported in foreign vessels, be refunded in case of re-exportation: Provided, That two and one half per centum on the amount of all drawbacks allowed, ex- Percentage to be cept on foreign and refined sugars, shall be retained for the use of the United States, by United States. the collectors paying such drawbacks respectively; and in the case of foreign refined sugars, ten per centum shall be so retained. E. FRAUDS ON THE REVENUE. years. retained for the 1 Stat. 677. with fraudulent torfeited. fraud, collector to ment. 386. If any goods, wares or merchandise, (b) of which entry shall have been made in the 2 March 1799 2 66. office of a collector, shall not be invoiced according to the actual cost thereof, (c) at the place of exportation, with design to evade the duties thereupon, (d) or any part thereof, Goods entered all such goods, wares or merchandise, or the value thereof, to be recovered of the person invoices to be making entry, shall be forfeited; (e) and in every case in which the said collector shall suspect that any such goods, wares or merchandise are not invoiced at a sum equal to that for which they have usually been sold in the place or country from whence they on suspicion of were imported, it shall be the duty of such collector to take the said goods, wares or take possession merchandise into his possession, and retain the same with due and reasonable care, at until appraisethe risk and expense of the owner or owners, consignee or consignees thereof, until their value at the time and place of importation shall be ascertained, by two reputable merchants, to be chosen and appointed as in the case of damaged goods, or goods not accompanied with an invoice, and until the duties arising, according to such valuation, shall be first paid, or secured to be paid, as required by this act in other cases of importation: Provided, That in case of a prosecution for the forfeiture aforesaid, such ap- Appraisement praisement shall not be construed to exclude other proof upon the trial, of the actual not to exclude other proof. and real cost of the said goods at the place of exportation.(g) 387. It shall be lawful for the collector, naval officer or other officer of the customs, Ibid. 267. after entry made of any goods, wares or merchandise, on suspicion of fraud, to open Packages may be and examine, in the presence of two or more reputable merchants, any package or pack-opened and exages thereof, and if upon examination they shall be found to agree with the entries, the officer making such seizure and examination shall cause the same to be repacked and delivered to the owner or claimant forthwith; and the expense of such examination shall be paid by the said collector or other officer, and allowed in the settlement of their accounts; but if any of the packages so examined shall be found to differ in their contents from the entry, then the goods, wares and merchandise contained in such package or packages shall be forfeited: (h) Provided, That the said forfeiture shall not be incurred, No forfeiture to if it shall be made appear to the satisfaction of the collector and naval officer of the case of accident district where the same shall happen, if there be a naval officer, and if there be no naval or mistake. officer, to the satisfaction of the said collector, or of the court in which a prosecution for the forfeiture shall be had, (i) that such difference proceeded from accident or mistake, and not from an intention to defraud the revenue.(k) (a) Sec suprat, 299. (b) This section is still in force. Wood v. United States, 16 Pet. 342. United States v. Sixty-seven Packages of Dry Goods, 17 How. 85. United States v. Nine Cases of Silk Hats, Ibid. 97. United States e. One Package of Merchandise, Ibid. 98. United States v. One Case of Clocks, Ibid. 99. United States v. Twenty-five Cases of Cloths, Crabbe, 357. (e) By actual cost is meant the actual price paid in a bonâ fide purchase, and not the market value. Alfonso v. United States. 2 Story, 422. United States r. Sixteen Packages of Goods, 2 Mas, 48. But the terms actual cost," do not apply to the case of a voluntary gift or conveyance, where the substantial consideration is not money, or its equivalent estimated at a money price. Nor do they apply to a case where the consideration is partly money, and partly love and affection. United States v. Sixteen Packages of Goods, 2 Mas. 18. See Ninety-five Bales of Paper v. United States, 1 Paine, 149. United States v. One Hundred and Fifty Crates of Earthenware, 3 Wh. 232. The offence, under this section, consists in the making of an entry upon an invoice, below the actual cost of the goods, with design to evade the duties; no matter how fraudulent the invoice may be, still, if the entry is made according to the actual cost. the party making it is guilty of no offence. Goodwin v. United States, 2 W. C. C. 493. The law punishes the attempt. and not the intention, to defraud the revenue. United States r. Riddle, 5 Cr. 311. (d) In an information, under this section. It is essential to charge that the goods were entered under a false invoice, and that they were falsely invoiced with the design to evade the duties thereupon, or some part thereof. United States v. Three Parcels of Embroidery, 9 Law Rep. 140. See Goodwin v. United States, 2 W. C. C. 493. When probable cause for the seizure is shown, the burden of proof is on the claimant to show that there was no intent to defenud. Wood v. United States, 16 Pet. 342. United States v. Twenty-five Cases of Cloths, Crabbe, 357. amined. be incurred in (e) It is no bar to an information for a forfeiture, that the goods have been regularly entered, appraised, and the duties paid. Clifton v. United States, 4 How. 242. Buckley v. United States, Ibid. 251. Wood v. United States, 16 Pet. 342. But the forfeiture does not take effect, until the United States have made an election to take the goods and not their value. Caldwell v. United States, 8 How. 366. (g) The United States may give in evidence, the return of the appraisements, made by the official appraisers, and by the merchant appraisers on an appeal taken by the claimant; and may ask experienced persons what, in their judgment, the goods in question must have cost; and may introduce invoices of other importations made by the same claimant, and may show that the prices, at which his agent had sold other goods for him, exceeded the invoice prices more than 120 per cent. Buckley v. United States, 4 How. 251. (1) A correct post entry does not bar a forfeiture for a prior fraudulent entry, under this sectioon. United States v. Six Pack ages of Goods. 6 Wh. 520. A libel which follows the enacting clause, is sufficient; the proviso need not be negatived. Two Hundred Chests of Tea, 9 Wh. 430. See United States v. One Hundred and Twelve Casks of Sugar, 8 Pet. 277. Barlow v. United States, 7 Ibid. 410. (i) The circumstance that probable cause of seizure has been made out, does not impose on the claimant the necessity of making out an unusually clear case of mistake: all he has to do is to produce ordinary proof. United States v. Nine Packages of Linen, 1 Paine, 129. () This proviso is no longer in force; and the forfeiture can only be remitted in the manner prescribed by the act 3 March 1797. United States v. One Case of Hair Pencils, 1 Paine, 400. United States v. A Package of Lace, Gilp. 338. See United States v. The Margaret Yates, 22 Verm. 663, 668. 2 March 1799 268. 388. Every collector, naval officer and surveyor, or other person specially appointed Suspected places by either of them for that purpose, shall have full power and authority to enter any ship may be searched, or vessel, in which they shall have reason to suspect any goods, wares or merchandise, subject to duty, are concealed, (a) and therein to search for, seize and secure any such goods, wares or merchandise; and if they shall have cause to suspect a concealment thereof in any particular dwelling-house, store, building or other place, they or either of them shall, upon proper application on oath to any justice of the peace, be entitled to a warrant to enter such house, store or other place, (in the daytime only), and there to search for such goods; and if any shall be found, to seize and se ure the same for trial; and all such goods, wares and merchandise, on which the duties shall not have been paid, (b) or secured to be paid, (c) shall be forfeited. (d) Ibid. § 69. Custody of goods seized. When to be restored. Penalty for concealing goods liable to seizure. Ibid 70. Officers may own districts. Ibid. 71. Parties sued may issue and give Double costs. 389. All goods, wares or merchandise which shall be seized by virtue of this act, shall be put into, and remain in the custody of the collector, or such other person as he shall appoint for that purpose, until such proceedings shall be had as by this act are required to ascertain whether the same have been forfeited or not; (e) and if it shall be adjudged that they are not forfeited, they shall be forthwith restored to the owner or owners, claimant or claimants thereof; and if any person or persons shall conceal (g) or buy any goods, wares or merchandise, knowing them to be liable to seizure by this act, such person or persons shall, on conviction thereof, forfeit and pay a sum double the amount or value of the goods, wares or merchandise so concealed or purchased.(h) 390. It shall be the duty of the several officers of the customs, to make seizure of, and secure any ship or vessel, goods, wares or merchandise which shall be liable to seizure seize out of their by virtue of this or any other act of the United States, respecting the revenue, which is now, or may hereafter be enacted, as well without as within their respective districts.(i) 391. If any officer or other person, executing or aiding or assisting in the seizure of goods, shall be sued or molested for anything done in virtue of the powers given by this plead the general act, or by virtue of a warrant granted by any judge, or justice, pursuant to law, such act in evidence. officer or other person may plead the general issue, and give this act and the special matter in evidence; and if, in such suit, the plaintiff is nonsuited, or judgment pass against him, the defendant shall recover double costs; and in actions, suits or informations to be brought, where any seizure shall be made pursuant to this act, if the property be claimed by any person, in every such case the onus probandi shall lie upon Burden of proof. such claimant.(k) And if any person shall forcibly resist, prevent or impede any officer of the customs (1) or their deputies, or any person assisting them, in the execution of their duty, such persons so offending shall, for every such offence, be fined in a sum not exceeding four hundred dollars.(m) And if any master, or other person having the charge or command of any ship or vessel coming into, or arriving at any port or place within the United States, shall obstruct or hinder, or shall be the cause or means of any obstruction or hindrance with such an intent, to any officer of the customs or revenue, in going on board such ship or vessel, for the purpose of carrying into effect any of the revenue laws of the United States, he shall forfeit for every such offence a sum not 'exceeding five hundred dollars, nor less than fifty dollars. But the onus probandi shall throw the burden lie on the claimant only where probable cause (n) is shown for such prosecution, to be judged of by the court before whom the prosecution is had. Penalty for resisting officers. Or obstructing them in the exe cution of their duties. Probable cause to be shown, to of proof on the claimant. (a) The fact that the goods were not entered on the manifest, is not sufficient to prove that they were concealed, where there is testimony to show a contrary intent. United States v. Twentysix Diamond Rings, 8 Law Rep. 250. (b) This section reaches cases, where by a fraudulent under valuation, less than the legal amount of duties has been paid, as well as where they have not been paid. Taylor v. United States. 8 How. 197. And if an entry does not contain a part of the goods consigned by the same invoice and bill of lading, it is prima facie evidence that the duties have not been paid. United States v. Certain Hogsheads of Molasses, 1 Curt. C. C. 276. (c) See United States v. Three Hundred and Fifty Chests of Tea, 12 Wh. 486, (d) A forfeiture, under this section, not being in the alternative, as in 2 66. operates as a statutory transfer of the property to the United States, at the time of the commission of the offence, and avoids an intermediate sale of the goods. Caldwell v. United States, 8 How. 381-2. (e) The goods are properly in the custody of the collector, or such person as he shall appoint for that purpose, only until proceedings are instituted to ascertain whether they are forfeited or not; as soon as the marshal seizes the same goods under the proper process of the court, he is entitled to the sole and exclusive custody of them, subject to the future order of the court. Ex parte Hoyt. 13 Pet. 290. Burke v. Trevitt, 1 Mas. 96. See 2 Opin. 477, 496. The officers of the court, who have the custody of the property seized, pending the suit, are responsible for any loss or injury sustained by want of due diligence. If the seizure were without probable cause, the officer is responsible for all losses and injuries, however occasioned: if with probable cause, only for ordinary neglect. Burke v. Trevitt. 1 Mas. 96. (g) Mere resistance to the officer making the seizure, is not a concealment, although in consequence the goods are taken away, and wholly removed from the officer's custody. United States v. Farnsworth, 1 Mas. 1. (h) The vessel receiving smuggled goods is not liable to forfeit. ure. Clark v. Protection Insurance Co., 1 Story, 110. (i) The act 18 February 179327, provides that it shall be lawful for any officer of the revenue, to go on beard of any ship or vessel, whether she shall be within or without his district, and the same to inspect, search and examine, and if it shall apps ar that any breach of the laws of the United States has been com mitted, whereby such ship or vessel, or the goods, wares and mer chandise on board, or any part thereof, is or are liable to forfeiture, to make seizure of the same. See tit. "Coasting Trade," 41. And see Gelston v. Hoyt, 3 Wh. 246. Wood v. United States, 16 Pet. 342. Taylor v. United States, 3 How. 197. The Bolína, 1 Gall. 78. (k) In prosecutions for a violation of this act. the government is not required to prove guilt, but the accused must prove inno cence; for the means of proving innocence, at least to a reason able extent, which is all that can be required. are generally in his possession. The Thomas and Henry, 1 Brock. 308. (7) An inspector of customs is such officer. United States r Sears, 1 Gall. 215. (m) It is not necessary, in an indictment for resisting a public officer, to set forth the particular exercise of office, in which he was engaged, or the particular act and circumstance of clstruc tion. United States v. Bachelder, 2 Gall. 14. Nor is it neces>RTF, on a trial for obstructing an inspector, to produce the commissio of the collector who appoints him. United States e. Sears, 1 Ibid. 215. (n) Probable cause, means reasonable ground of presumption that the charge is, or may be, well founded. Wood v. United States, 16 Pet. 366. It imports circumstances which warrant sus picion. Locke v. United States, 7 Cr. 339. And see Lovett r Bispham. 2 Am. L. J. 97. United States v. One Sorrel Horse. 22 Verm. 655. The Brig Busy. 2 Curt. C. C. 586. A doubt as to the true construction of the law is as reasonable a cause for seizure as a doubt respecting the fact. United States v. Riddle, 5 Cr. 311. |