Page:Federal Reporter, 1st Series, Volume 10.djvu/663

 UNITED STATES V. DE VISSER. 661 �may be -withdrawn for exportation at any time before the expiration of three years; "such goods, if not withdrawn in three years, to be regarded as abandoned to the government, and sold under svx:h regulations as the secretary of the treasury may prescribe, and the proceeds paid into the treasury." This is the first enactment of the specifie provision here considered. By the act of July 14, 1862, (12 St. at Large, p. 560, § 21,) it was provided that goods "thereafter deposited in bonded ware- house must bewithrawnor the duties paid within one year," or with- drawn for exportation within three years, and that "any goods remain- ing in public store or bonded warehouse beyond three years shall be regarded as abandoned to the government, and sold under such reg- ulations as the secretary of the treasury may prescribe, and the pro- ceeds paid into the treasury," By the act of July 28, 1866, (14 St. at Large, p. 330, § 10,) the last provision of the act just quoted was "amended so as to authorize the secretary of the treasury, in case of any sale under the said provision, to pay to the owner, consignee, or agent of such goods the proceeds thereof, after dedueting duties, charges, and expenses, in conformity with section 1 of the act ot August 6, 1846," above referred to; and by act of March 14, 1866, (14 St. at Large, p. 8, § 1,) it was provided that "goods may be with- drawn for consumption until the expiration of three years, on payœent of the duties and charges, and 10 per cent, additional." These last provisions are embodied in substance in sections 2971, 2972, 2973, of the Revised Statutes. �Prom this review of the varions acts upon this subject it will be seenthat by the statute of 1861, which first enacted the provision in question, the abandonment of the goods to the United States was made complete for all purposes, if not withdrawn within three years ; so that, upon a sale of them by the government, the owner had no longer any right even to the surplus, which had been previously secured to him by the act of 1846. By the act of 1866 this right of the owner to the surplus was restored ; but the provisions for abandonment and sale were, in other respects, unchanged. �It cannot be doubted, I think, that one of the purposes of the act of 1861 was to secure the payment of the customs dues within three years, by making it for the owner's interest to pay the duties within that period. To secure this end, in the case of all warehoused goods, it was designed by this enactment to eut off peremptorily, after the lapse of that time, the right of any person, whether importer or owner or surety, to pay the duties and withdraw the goods. If such a design was partially indicated by the general provisions for sales ��� �