United States v. One Dark Bay Horse

Citations

• 130 F. 240
• 1904 U.S. Dist. LEXIS 254

Syllabus

<p>1. Customs Duties — Forfeiture—Importation Without Payment of Duty —Limitation to Prosecution.-</p> <p>In proceedings for the forfeiture of certain merchandise imported without the payment of duty it appeared by the averments in the pleadings that the claimant of the property had owned it for more than five years, without knowing or having reason to suspect that it had been imported, that he had never concealed it, and that neither he nor it had since been out of the United States, and that the importation of the merchandise was not known to the customs officers until about six years after the forfeiture accrued. Held, that the proceedings were barred, under Rev. St § 1047 [U. S. Comp. St 1901, p. 727], and Act June 22, 1874, c. 391, § 22, 18 Stat 190 [U. S. Comp. St 1901, p. 727], which prescribe, respectively: (1) That proceedings for forfeiture shall be brought within five years after the forfeiture accrued, provided the offender or the property shall, within the same period, be found within the United States; and (2) that proceedings for forfeiture accruing under the customs revenue laws shall be commenced within three years after the forfeiture accrued, provided the time of the absence from the United States of the person subject to such forfeiture, or of any absence or concealment of the property, shall not be reckoned within the period of limitation..</p> <p>2. Same — Innocent Buyee oe Smuggled Merchandise.</p> <p>The innocent buyer of smuggled merchandise is under no liability to enter it for the payment of duty. Such payment would not relieve a forfeiture already incurred, nor would failure to pay revive it when once barred.</p>