The United States v. Vowell and Clean

• Decision Date: 01 February 1810
• Parties: THE UNITED STATES v. VOWELL AND M'CLEAN
• Court: U.S. Supreme Court

9 U.S. 368

5 Cranch 368

3 L.Ed. 128

THE UNITED STATES v. VOWELL AND M'CLEAN.

February Term, 1810

ERROR to the circuit court of the United States, for the district of Columbia, in an action of debt upon a bond given by the defendants in error to the United States, for duties on a cargo of salt from St. Ubes, which arrived and came to anchor within the collection district of Alexandria, sixteen miles below the town and port of Alexandria, on the 23d of December, 1807, but did not arrive at the port of Alexandria until the first of January, 1808.

The collector of Alexandria refused to permit the cargo to be landed until the duties were secured. Vowell contended that the salt was not subject to duty.

The facts being specially pleaded, and admitted in the replication, to which there was a general demurrer, the only question was, whether, as the duty upon salt ceased with the 31st of December, 1807, this cargo, which arrived within the district, but not

at the port of Alexandria before the 1st of January, 1808, was liable to duty.

The court below was of opinion that it was not, and rendered judgment for the defendants, upon the demurrer.

The United States brought their writ of error.

Jones, for the United States.

The duty attached when the salt was imported into the district, and, perhaps, when brought into the United States.

By the act of the 10th of August, 1790, vol. 1. p. 248. a duty of 12 cents a bushel is laid upon salt which, after the 31st of December then next, should be 'brought into the United States, from any foreign port or place.' So by the act of the 8th July, 1797, vol. 4. p. 35. an additional duty of 8 cents is laid upon all salt imported into the United States. By the act of March 3, 1807, vol. 8. p. 290. it is enacted, 'that from and after the 31st day of December next, so much of any act as lays a duty upon imported salt, be and the same is hereby repealed; and from and after the day last aforesaid, salt shall be imported into the United States free of duty: Provided that for the recovery and receipt of such duties as shall have accrued, and on the days aforesaid respectively remain outstanding, and for the recovery and distribution of fines, penalties and forfeitures, and the remission thereof, which shall have been incurred before and on the said days respectively, the provisions of the aforesaid act shall remain in full force and virtue.'

The laws of the United States take a distinction between importing and entering, between a po...