United States v. Nine Cases of Silk Hats

Supreme Court

United States v. Nine Cases of Silk Hats

58 U.S. 97, 15 L. Ed. 57, 17 How. 97, 1854 U.S. LEXIS 497

DecidedJanuary 18, 1855

StatusPublished

This text of 58 U.S. 97 (United States v. Nine Cases of Silk Hats) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

United States v. Nine Cases of Silk Hats, 58 U.S. 97, 15 L. Ed. 57, 17 How. 97, 1854 U.S. LEXIS 497 (1855).

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Opinion

Mr. Justice NELSON

delivered the opinion of the court.

This was a libel of information, filed in the district court of the United States v. Nine Cases of Silk Hats, for condemnation and forfeiture, on the allegation that the entry of the goods at the custom-house, was made upon an invoice, in which they were invoiced at a less sum than the actual cost at the place of exportation, with a design to evade the duties.

After hearing the-evidence, the court instructed the jury that the 66th section of the act of 1799, which imposed a forfeiture of the goods in question, had been repealed, and was not in force at the time of the entry at the customs ; and gave judgment for the claimant. On a writ of error to the circuit courts this judgment was affirmed.

'For the reasons given in the case of the United States v. Sixty-seven Packages of Dry Goods, the judgment must be reverséd, and the record remitted to the court below for further proceedings, in conformity to the opinion of this court.

Mr. Justice CAMPBELL dissented.

Order.

This cause came on to be heard on the transcript of the record from the circuit court of the United States for the eastern district of Louisiana, and was argued by counsel. On consideration whereof, it is now here ordered and adjudged by this court, that the judgment of the said circuit court in this cause be and the same is hereby reversed, and that this cause be and the same is hereby remanded to the said circuit court for further proceedings to be had therein in conformity to the opinion of this court.

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Mr. Justice NELSON

delivered the opinion of the court.

This was a libel of information, filed in the district court of the United States v. Nine Cases of Silk Hats, for condemnation and forfeiture, on the allegation that the entry of the goods at the custom-house, was made upon an invoice, in which they were invoiced at a less sum than the actual cost at the place of exportation, with a design to evade the duties.

After hearing the-evidence, the court instructed the jury that the 66th section of the act of 1799, which imposed a forfeiture of the goods in question, had been repealed, and was not in force at the time of the entry at the customs ; and gave judgment for the claimant. On a writ of error to the circuit courts this judgment was affirmed.

'For the reasons given in the case of the United States v. Sixty-seven Packages of Dry Goods, the judgment must be reverséd, and the record remitted to the court below for further proceedings, in conformity to the opinion of this court.

Mr. Justice CAMPBELL dissented.

Order.

This cause came on to be heard on the transcript of the record from the circuit court of the United States for the eastern district of Louisiana, and was argued by counsel. On consideration whereof, it is now here ordered and adjudged by this court, that the judgment of the said circuit court in this cause be and the same is hereby reversed, and that this cause be and the same is hereby remanded to the said circuit court for further proceedings to be had therein in conformity to the opinion of this court.

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Bluebook (online)

58 U.S. 97, 15 L. Ed. 57, 17 How. 97, 1854 U.S. LEXIS 497, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-nine-cases-of-silk-hats-scotus-1855.