Page:Federal Reporter, 1st Series, Volume 8.djvu/239

 ONITBD STATES ». 2,117 BTJSHELS OP MALT. 225 �4. Rev. St. { 2864. �The invoice required by section 2864 of the Revised Statutes is false within the meaning of the statute if untrue, simply. The existence or aoa-existence ol a fraudulent intent is immaterial. �5. DUTIES— OUSTOMS Ofpicers. �Fraudulent practices in connection with the customs dntieg are not legalized by being treated as legal and regular by customs offlcers. �G. W. Hazelton, for the United States. �Murphy e Ooodwin, for claimant. �Dyer, D. J. This is a proceeding by information against a quan- tity of malt sold and consigned by the claimant, who resides at Lon- don, in Canada West, to the Schlitz Brewing Company, of Milwaukee, the object of which proceeding is to obtain judgment of condemna- tion against the property as forfeited for alleged violations, by the claimant, of certain provisions of the statute regulating importationf from foreign countries. The shipment was made in August, 1880 The malt was sold for one dollar per bushel, delivered in Milwaukee. It was originally imported into the port of Port Huron, and wa? there entered for warehouse and transportation, and transporte^ thence in bond by rail to Milwaukee, where it was entered forreware- housing and withdrawal for consumption by the brewing company. Seizure was made at the port of delivery. The grounds of seizure, as stated in the seizing officer's report, were that the invoice of the malt contained an illegal discount not allowed to the purchaser, and that the property was consigned at an undervaluation. After the seizure an appraieement was made, pursuant to law, by special appraisers, who appraised the malt at $1.05 per bushel, home value. In the invoice the property is described as 2,000 bushels of No. 2 malt, purehased in London at a cost of 80 cents per bushel, on a scale of 36 pounds to the bushel. The total cost is stated to be $1,600, and on the face of the invoice there is a deduction of 2J per cent., amounting to $40, for dust, leaving a balance of $1,560 as actual cost in Canada. In the entry for warehouse and transportation, the prop- erty is described as 2,000 bushels, at an invoice value of $1,560, added to which is 2^ per cent, commission, $39, making the dutiable value $1,599, and the duty, 20 per centum ad valorem, $319.80. On ship- ment a bill of the malt was sent by the claimant to the purchaser, of the following tenor : �August 19, 1880, to 72,000 pounds malt, @ one dollar per 34 pounds, delivered on track, Milwaukee, -. - - $2,117.65 �v.8,uo.i— 15 ��� �