United States v. Emil Dieckerhoff

• Decision Date: 14 May 1906
• Docket Number: No. 228,228
• Citation: 50 L.Ed. 1041,26 S.Ct. 604,202 U.S. 302
• Parties: UNITED STATES, Petitioner , v. EMIL DIECKERHOFF et al
• Court: U.S. Supreme Court

202 U.S. 302

26 S.Ct. 604

50 L.Ed. 1041

UNITED STATES, Petitioner,

v EMIL DIECKERHOFF et al.

No. 228.

Argued April 17, 1906.

Decided May 14, 1906.

Assistant Attorney General McReynolds for petitioner.

[Argument of Counsel from page 303 intentionally omitted] Messrs. W. Wickham Smith and John K. Maxwell for respondents.

[Argument of Counsel from page 304 intentionally omitted] Mr. Justice Day delivered the opinion of the court:

An action was brought in the circuit court to recover upon a certain redelivery bond, purporting to be executed under cover of § 2899, U. S. Rev. Stat., U. S. Comp. Stat. 1901, p. 1921. The respondents, principals on the bond, were partners, as Dieckerhoff, Raffloer, & Company. Achelis and Boker executed the bond as sureties. On January 13, 1897, Dieckerhoff, Raffloer, & Company imported by the steamship Bovic certain merchandise, which was entered in the New York custom house and consisted of seven packages. These were described in two invoices and are numbered 417 to 421, 983, 984. Package No. 418 was designated by the collector to be sent to the public stores for examination and appraisal; the others were turned over to the importer under § 2899, Rev. Stat. The estimated value of the entire importation $1,522—was indorsed on the bond. Within ten days after the examination and appraisal of package No. 418, the collector ordered respondents to return package No. 420. This package was not returned. Thereupon suit was instituted upon the bond. A demurrer to the complaint was overruled, and an answer was filed denying breach of the bond, and also that the United States had sustained any actual damages. At the trial a customs clerk testified as to the value of package No. 420, estimated from the invoice, that it was $184.56; that the indorsement on the bond was: 'Vessel, Bovic; where from, Liverpool; amount, $1,522.' It was conceded that the collector had called for the return of the package, that the same was not returned, and respondents offered no evidence. Counsel for the United States conceded that there was no proof in the case that the United States had suffered actual damage, and that they could make no such proof. Over the respondents' request for a verdict in their favor, the circuit court directed a verdict in favor of the government for $369.12, being twice the estimated value of the unreturned package. The circuit court of appeals reversed this judgment.

The sections of the Revised Statutes pertinent to be considered are:

'Sec. 2899, U. S. Comp. Stat. 1901, p. 1921. No merchandise liable to be inspected or appraised shall be delivered from the custody of the officers of the customs until the same has been inspected or appraised, or until the packages sent to be inspected or appraised shall be found correctly and fairly invoiced and put up, and so reported to the collector. The collector may, however, at the request of the owner, importer, consignee, or agent, take bonds, with approved security, in double the estimated value of such merchandise, conditioned that it shall be delivered to the order of the collector, at any time within ten days after the package sent to the publicstores has been appraised and reported to the collector. If, in the meantime, any package shall be opened, without the consent of the collector or surveyor, given in writing, and then in the presence of one of the inspectors of the customs, or if the package is not delivered to the order of the collector, according to the condition of the bond, the bond shall, in either case, be forfeited.' 'Sec. 2901, U. S. Comp. Stat. 1901, p. 1921. The collector shall designate on the invoice at least one package of every invoice, and one package at least of every ten packages of merchandise, and a greater number should he or either of the appraisers deem it necessary, imported into such port, to be opened, examined, and appraised, and shall order the package so designated to the public stores for examination; and if any package be found by the appraisers to contain any article not specified in the invoice, and they or a majority of them shall be of opinion that such article was omitted in the invoice with fraudulent intent on the part of the shipper, owner, or agent, the contents of the entire package in which the article may be shall be liable to seizure and forfeiture on conviction thereof before any court of competent jurisdiction; but if the appraisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee. Such forfeiture may, however, be remitted by the Secretary of the Treasury on the production of evidence satisfactory to him that no fraud was intended.'

'Sec. 2939, U. S. Comp. Stat. 1901, p. 1938. The collector of the port of New York shall not, under any circumstances, direct to be sent for examination and appraisement less than one package of every invoice, and one package, at least, out of every ten packages of merchandise, and a greater number should he, or the appraiser, or any assistant appraiser, deem it necessary. When the Secretary of the Treasury, however, from the character and description of the merchandise, may be of the opinion that the examination of a less proportion of packages will amply protect the revenue, he may, by special regulation, direct a less number of packages to be examined.'

The bond was in the sum of $50,000, and conditioned as follows:

'The condition of this obligation is such that if each and every package or packages of each and every importation made by the said principals at any time within six months from and after the date of these presents and delivered from the costody of the officers of the customs in pursuance of § 2899, Revised Statutes of the United States, shall, within ten days after the package or packages designated by the collector and sent to the public store to be opened and examined, have been appraised and reported to him, be returned to the order of the collector without having been opened except with the consent of the collector or surveyor, given in writing, and then in the presence of one of the officers of the customs; or if the above-bounden obligors shall, in lieu of such return, pay to the proper collecting officer of said port double the estimated value of the package or packages of merchandise not so returned, then this obligation is to be void, otherwise to remain in full force and virtue.

'And the above-bounden obligors do, for themselves, their heirs, executors, administrators, and assigns, jointly and severally covenant and agree with the United States that the collector of customs aforesaid shall indorse on this bond the estimated value of each importation as made, and the date thereof, and that the penalty of this bond shall be held to be double the value of each importation as made and indorsed as...