United States v. Harts

Citations

• 131 F. 886
• 1904 U.S. Dist. LEXIS 234

Syllabus

<p>1. Customs Duties — Smuggling—Passengers’ Baggage — Intent to Defraud.</p> <p>Under section 2802, Rev. St. U. S. [U. S. Comp. St. 1901, p. 1873], providing for the forfeiture of, and the imposition of penal duties on, dutiable articles found in passengers’ baggage, it is not necessary that there should have been an intent to defraud the revenue in order to incur the penalties there prescribed.</p> <p>2. Same — Penal Duty — Failure to Enter Baggage.</p> <p>Articles subject to duty were found in the baggage of a person arriving in the United States, which he had intentionally failed to mention to the collector of customs before whom the entry of the baggage was made. Held, that he was liable to a penalty of treble the value of the articles, under section 2802, Rev. St. U. S. [U. S. Comp. St. 1901, p. 1873], though it was not shown that there had been any intention to avoid the payment of duty.</p> <p>3. Same — Evidence of Intent to Defraud the Revenue.</p> <p>On the examination of a passenger’s baggage dutiable articles were found placed in the skirts of dresses in such a way that they could not be seen until the skirts were unfolded. Held, that this evidence would not justify the conclusion that the owner of the baggage had intended to avoid the payment of duty upon such articles.</p> <p>4. Same — Forfeiture—Passengers’ Baggage — Exempted Articles.</p> <p>The provision in paragraph 697, Tariff Act July 24, 1897, c. 11, § 2, Free List, 30 Stat. 202 [U. S. Comp. St. 1901, p. 1689], exempting $100 in value of dutiable articles in the baggage of returning residents of the United States, is not applicable in proceedings under section 2802, Rev. St. U. S. [U. S. Comp. St. 1901, p. 1873], for the forfeiture of, and the collection of penal duty on, dutiable articles not mentioned on the entry of the baggage. It applies only when a proper entry has been made of the articles entitled to such exemption, and not otherwise.</p> <p>5. Same — Appraisement of Forfeited Merchandis