APPEAL from the Circuit Court for the Southern District of New York. In the district court of the United States for the southern district of New York, a libel was filed by the United States, for the forfeiture of eighty-five hogsheads of sugar, alleging them to have been entered for the benefit of drawback, under a false denomination; viz., as refined sugars, with intent to defraud the revenue. The answer of the claimant, Joseph Barlow, denied that the sugars were entered by a false denomination, or with intent to defraud the revenue; and insisted, they were refined sugars, within the meaning of the act of congress. Testimony was taken in the district court, by the parties to the proceedings, and that court decreed as follows:
'The sugar mentioned in the pleadings in this cause is not refined sugar, within the meaning of the act of congress of January 21st, 1829, and that entry was made of the said sugar in the office of the collector of the port of New York for exportation, by a false denomination, the same being entered by the owner for the benefit of drawback or bounty, under the denomination of refined sugar. But it is further considered and decreed, that it has been made to appear, to the satisfaction of this court, that such false denomination happened by the mistake of the claimant, the owner, in believing bastard sugar entitled to the drawback provided by the said act of congress. And is is further considered and decreed by this court, that the forfeiture of the said sugar, so entered, has not been incurred by the owner. It is further ordered and decreed by this court, that the said claimant pay the taxable costs of the libellants, and of the officers of this court in this cause; and that, therefore, the libel filed in this cause be dismissed, and that the said sugar be delivered up, on demand, at reasonable times, to the said claimant; and it is further orderd, that a certificate of probable cause of seizure be given to the collector or officer of the customs, by whom the seizure of the said sugar may have been made.'
From this decree, both parties appealed to the circuit court for the southern district of New York. On the 4th January 1831, the circuit court made the following decree:
'This cause having been brought to a hearing upon the pleadings and proofs therein, and counsel having been heard upon the appeal by the United States of America, as well as upon the appeal by Joseph Barlow, the claimant of the sugars mentioned in the pleadings in the cause, and the court having taken time to advise as to its decision, due deliberation being had, it is now ordered, adjudged and decreed by the court, and his honor, Smith Thompson, judge of this court, doth order, adjudge and decree, that the appeal of the said Joseph Barlow, claimant as aforesaid, be dismissed, with costs. And it is further, in like manner, ordered, adjudged and decreed, that the decree of the district court of the United States for the southern district of New York, so far as the same acquits the said sugars from forfeiture, for the causes in the libel in this cause mentioned, be reversed, with costs. And it is further, in like manner, ordered, adjudged and decreed, that the said sugars are not refined sugars, entitled to the benefit of drawback or bounty, within the meaning of the act of congress, of the 21st of January 1829, and that the same were entered in the office of the collector for the port of New York, for the benefit of drawback or bounty, under a false denomination, and with intent to defraud the revenue of the United States. And it is, accordingly, in like manner, further ordered, adjudged and decreed, that the said sugars be and the same are condemned, as forfeited to the use of the United States, and that the said United States do recover their costs of suit, to be taxed against the said Joseph Barlow, claimant as aforesaid.' The claimant appealed to this court.
The case was argued by Morton and Ogden, for the appellant; and by Taney, Attorney-General, for the United States.
STORY, Justice, delivered the opinion of the court.