of suppressing any evidence of fraud therein contained, such person shall be deemed guilty of a misdemeanor, and shall, upon conviction thereof, be punished by fine not exceeding five thousand dollars, or by imprisonment not exceeding two years, or both, at the discretion of the court. Under the tariff of 1846, ad valorem duties are to be paid on the quantity of goods actually imported, not on the amount put up in the foreign country. Austin v. Peaslee, 20 Law Rep. 43; s. c. 15 Leg. Int. 12. Where such quantity is measured by weight, a loss of weight on the voyage, whether by drainage or evaporation, will proportionally diminish the duties, notwithstanding that what is lost in weight may be gained in value. Ibid. The act of 1823 (364, pl. 185) excepts from the act of 1799 (409, pl. 386) the case of an importer who is the manufacturer of the goods, or who has obtained them otherwise than by purchase, and requires of him an invoice stating the true market value. United States v. Twenty-six Bales of Rubber Boots, 20 Law Rep. 444. Notice of sale, in cases of condemnation under the act of 1799 (412, pl. 397) must be published every day for 15 days, in the newspapers directed by the act. The Hornet, 1 Abbott 57. The discharge of cargo into lighters, is not an unlading and delivery within purview of the act of 2 March 1799 ₫ 50 (376, pl. 248). And after snch discharge, by general order, the consignee should be allowed to make a post entry of goods not in the manifest United States e. The Express, 21 Law Rep. 41. Under the 65th section of the collection act (410, pl. 388), the concealment of goods which works a forfeiture, need not be with the concurrence, knowledge or consent of the owner or consignee. United States v. 58,850 Cigars. 21 Law Rep. 267. Such forfeiture may be enforced before the time has passed for the owner to enter the goods: a subsequent offer, within such time, to enter them, cannot affect the forfeiture, though made as soon as the owner was aware of their arrival. Ibid. By the act 3 March 1851 (370, pl. 221), all goods subject to an ad valorem duty are to be appraised at the period of exportation, and this includes goods obtained otherwise than by purchase. The 17th sect. of the act of 1842 (369, pl. 213) must, since the passage of the act of 1851, be held to point out the anode and consequences of all appraisements of imports, whether procured by purchase or otherwise. Forman v. Peaslee, 21 Law Rep. 273. See Belcher v. Lawrason, 21 How. 251. The secretary of the treasury has no power to direct the collectors to discontinue the delivery of the certificates required by the 41st sect. of the act 2 March 1799 (372, pl. 229-30) except on payment of fees. Their object is to prevent illegal importations, and the secretary has no right to withhold the certificate on which the burden of proof depends. Foster r. Peaslee, 21 Law Rep. 341. The 8th section of the act 28 March 1854 (359, pl. 303) is prospective only in its operation. Phillips e. The United States, 15 Leg. Int. 356. Caustic soda, bearing a nearer resemblance to soda ash than to carbonate of soda, is liable to a duty of four per cent. only, under the act 30 August 18422 20 (354, pl. 144) which is still in force. Gamble r. Mason, 7 Am. L R. 178. Whether a non-enumerated article bears a similitude in mate rial, quality, texture or use, to one which is enumerated, is a question of fact for the jury. Ibid. In order to maintain an action against a collector for duties paid under protest, the plaintiff must satisfy the jury that he has fully complied with all the requirements of the statute, both as to form and substance. Ibid. If a certificate of probable cause for a seizure be not made until more than two years after the decision of the cause, and after suit brought, it will only be granted on payment of the claimant's costs and expenses. United States v. The Recorder, 2 Blatch. 119. The collector can only be made responsible for the loss of goods deposited in the public warehouse, on proof of personal negligence; and such negligence is not to be inferred from the mere loss of the goods. Brissac r. Lawrence, 2 Blatch. 121. The act 2 March 1821 (361-2, pl. 176-8) is not repealed by the act of 1842; it does not require either a formal entry, or an invoice: the system established by it, is a distinct one, applicable to the frontiers adjacent to foreign countries. United States v. Smith, 2 Blatch. 127. The act of 1846 does not vary the mode of ascertaining the quantity of merchandise imported; that is still to be determined 3 March 1863. by the 58th and 59th sections of the act 2 March 1799 (358, pl. 159-61). Wilson v. Maxwell, 2 Blatch. 316. The importer of soap in boxes, is not to be allowed, in addition to the ten per cent, allowed for tare, the actual weight of the boxes: the dutiable weight is that of the soap and boxes with an allowance of ten per cent. for tare. Ibid. But an erroneous entry at a valuation based upon the ret weight, after deducting the weight of the boxes, does not subject the importer to the additional duty or penalty of 20 per cent. imposed by the act of 1846. Ibid. Imported goods are to be appraised at their real market value abroad, in cash, not in a foreign depreciated paper currency. Loewenstein r. Maxwell, 2 Blatch. 401. The additional penal duty of 20 per cent. is not incurred, in consequence of the quantity being greater than that stated in the entry, if the value be correctly reported. Manhattan Gus Light Co. v. Maxwell, 2 Blatch. 405. An accepted order for goods is not a purchase within the meaning of the 16th section of the act 30 August 1842 (368, pl. 212). The date of the invoice is prima facie evidence of the time and place of purchase. Pierson t. Lawrence, 2 Blatch. 495. Focke v. Lawrence, Ibid. 508. The act 30 August 1842 8 17 (369, pl. 213) applied to goods imported and entered by the manufacturer; but the distinction made between goods manufactured and those procured by pur chase was abolished by the act of 1857 (371, pl. 224). Belcher v. Lawrason, 21 How, 252. By the act 2 March 1857 (306, pl. 200), if an invoice or package of imported goods contain some articles which are indecent or obscene, and others which are not, the whole are liable to forfeit ure. The indecent articles are to be destroyed, the others to be sold. United States r. One Case of Stereoscopic Slides, Sprague 467. But in order to work a forfeiture of the entire package, it must be averred in the pleadings, and found by the jury, that the indecent articles were a part of it. Ibid. Where goods are seized as forfeited under the act of 1799, and delivered to the claimant on his giving bond for the appraised value under the 89th section (411, pl. 395), such appraisement must include the regular duties levied on the goods. Unitel States v. Mayoz, 16 Leg. Int. 388. But not the amount of penal duties to which they might be subjected, by reason of being invoiced more than 10 per cent. below their market value. United States r. Robinson, Ibid. If the penal duty of 20 per cent. be levied, the goods cannot be forfeited under the 66th section of the act of 1799; but if the collector be satisfied that the undervaluation in the invoice has been made with intent to evade the duties, instead of levying the additional duty, a forfeiture may be declared. United States r Sixty-seven Packages, 17 How. 94. If such additional duty have been wrongfully exacted, notwithstanding the pendency of an information for a forfeiture, the claimants will be entitled to a return of the amount out of the proceeds of the goods forfeited. United States v. Robinson, 16 Leg. Int. 388. Under the act 3 March 1841 (328, pl. 53), collectors of customs are entitled to whatever sums they may receive for rent and storage, not exceeding $2000 per annum, in addition to the compensation allowed by the act of 7 May 1822 (327, pl. 45-6) from the sources of emolument prescribed by that act. United States v. Walker, 22 How. 299. The duties upon foreign merchandise are to be computed on their value on the day of the sailing of the vessel from the foreign port. Irvine r. Redfield, 23 How. 170. If dutiable goods be wrecked, and strewn upon the shore, by force of the winds and waves, they are liable to duties only upon their value, as they lie upon the shore. If worthless in that condition, they are subject to no duty. United States v. Cook, Sprague 213. To subject a person to indictment under the 71st section of the act of 1790 (410, pl. 391) for carrying away goods, alleged to be under seizure, a seizure must have been lawfully made, and possession taken and continued by the officer; and the accused must have carried away the goods forcibly, knowing them to be under seizure. Ibid. Endiana. 1. Terms of the circuit and district courts. I. CIRCUIT AND DISTRICT COURTS. 12 Stat. 657. 1. Instead of the times now fixed by law, the circuit and district courts of the United 20 Feb. 1863 3 1. States for the district of Indiana shall be held on the first Tuesdays of May and November. And all recognisances, indictments or other proceedings, civil and criminal, Terms of the cir now pending in either of said courts, shall be entered and have day in court, and be courts. heard and tried, according to the times of holding such courts as herein provided. cuit and district I. INDIAN AGENTS. 1. How appointed in Texas. Endians. 2. Indian agents in California. Supervisors and laborers. 3. Additional agents. 4. Superintendent in Washington territory 5. Additional agents. 6. Tribes partly in two superintendencies. 7. Indian agent in Colorado. 8. Salary of superintendents in California. 9. Secretary to appoint special agents, &c. 10. Salaries of agents in Nevada and Utah. II. INDIAN LANDS. 11. Number of reservations in California to be increased. 12. Tract to be surveyed in Arizona. 13. Tracts to be reserved for the Pimas and Maricopas. 14. Civilized Indians to be protected in their lands. 15. Trespasses by non-civilized Indians, how compensated. 11 June 1858 3. 11 Stat. 363. 19 June 1860 21. 12 Stat. 57. California. 16. Penalty in case of trespass by a chief. III. TRADE AND INTERCOURSE WITH THE INDIANS. 17. Unauthorized persons may be removed from Indian reservations. 18. Execution of process in the Indian country. 19. Commissioner to prepare a code of regulations. To be sub mitted to congress. 20. Trespasses by Indians on whites not to be compensated out of the territory. 21. Sale of liquors to Indians punished. Powers of superin tendent and agents. Proceedings in case of seizure. Indians may be witnesses. IV. MISCELLANEOUS PROVISIONS. 22. Purchase of goods. 23. Settlements, how made, with incompetent or orphan Indians. I. INDIAN AGENTS. 1. The superintendent and agents within the superintendency of Texas shall be hereafter appointed in the same manner as other superintendents and agents, appointed and confirmed. 2. The secretary of the interior may divide the state of California into two Indian districts, and the president of the United States, by and with the advice and consent Indian agents in of the senate, shall appoint a superintending agent for each district, at a salary of thirty-six hundred dollars per annum, who, upon executing a bond upon such terms and in such sum and security as the secretary of the interior may prescribe, shall have under his control and management, as the secretary may prescribe, the Indians Supervisors and and reservations in their separate respective districts. Each superintendent may appoint, subject to the confirmation of the secretary of the interior, a supervisor for each reservation in his respective district, to instruct the Indians in husbandry, at a salary of eighteen hundred dollars per annum; and also appoint not exceeding four laborers, to aid such supervisor, at a compensation not to exceed fifty dollars per month. laborers. 3. That there be appointed by the president of the United States, by and with the advice and consent of the senate, three additional agents for the Indian service, at an annual salary of fifteen hundred dollars each; one for the Indians in the territory of New Mexico, one for the "Ponca" tribe, and one for the "Pawnees," in the territory of Nebraska. 4. That the president be and he is hereby authorized to make a separate superintendency of Washington territory, and to appoint, by and with the advice and consent of the senate, or during the recess thereof, and until the end of its next session after such appointment, a superintendent of Indian affairs for said territory, with an annual salary of twenty-five hundred dollars. 5. That the president be and he is hereby authorized to appoint, by and with the advice and consent of the senate, or during the recess thereof, and until the end of its next session after such appointment, three additional Indian agents for said territory, with an annual salary of fifteen hundred dollars each: Provided, That no agent or subagent, either special or temporary, or otherwise, shall be appointed, employed or continued in employment in Washington territory, except only the three agents and two sub-agents provided for by existing law, and the additional agents provided by this act. 6. The president, in adjusting the limits of the respective superintendencies of Oregon and Washington, may attach any tribe situated partly in both or either superintendency in such manner as in his judgment may best promote the public service. 7. That the president be and is hereby authorized to appoint, by and with the advice and consent of the senate, or during the recess thereof, and until the end of its next session after such appointment, an agent for the Grand River and Wintah bands of Indians, in the territory of Colorado, at a salary of fifteen hundred dollars per annum. 8. After the end of the present fiscal year the salary of the superintendent of Indian affairs for the northern and for the southern districts of California shall be three thousand dollars. 9. All special agents and commissioners not appointed by the president shall be appointed by the secretary of the interior. 10. The salaries of the Indian agents in Nevada and Utah shall hereafter be at the rate of fifteen hundred dollars per annum. II. INDIAN LANDS. 11 Stat. 400. vations in Cali 11. The commissioner of Indian affairs is hereby authorized, by and with the consent 28 Feb. 1859 § 1. of the secretary of the interior, to increase the number of reservations for Indian purposes in the state of California: Provided, The aggregate amount of land so set apart for Number of reserreservations shall not exceed one hundred and twenty-five thousand acres: Provided formia, to be infurther, That for the new reservations hereby authorized, no Indian agents, sub-agents, creased. overseers or other officers or employees shall be appointed or employed under this act. Ibid. 2. 12. That the president of the United States be, and he hereby is, authorized and required to cause to be surveyed, and the boundaries thereof permanently marked, the Tract to be surtract or tracts of land lying on or near the Gila river, in the territory of Arizona, New veyed in Arizona. Mexico, now occupied by the confederated bands of Pima and Maricopa Indians; and the sum of one thousand dollars is hereby appropriated to defray the expenses of the said survey. 13. That the president of the United States be, and he hereby is, authorized and Ibid. 3. required to set apart the tract or tracts of land aforesaid as a reservation for the con- To be reserved for federated bands of Pimas and Maricopas: Provided, That the said reservation shall not the Pimas and Maricopas. exceed one hundred square miles in extent. 12 Stat. 427. Civilized Indians to be protected in 14. Whenever any Indian, being a member of any band or tribe with whom the 14 June 1862 § 1. government has or shall have entered into treaty stipulations, being desirous to adopt the habits of civilized life, shall have had a portion of the lands belonging to his tribe allotted to him in severalty, in pursuance of such treaty stipulations, it shall be the duty of the agent and superintendent of such tribe to provide that such Indian shall be protected in the peaceful and quiet occupation and enjoyment of the lands so allotted. to him. their lands. Ibid. 2. dians, how com 15. Whenever any person of Indian blood belonging to a band or tribe who receive, or are entitled to receive, annuities from the government of the United States, and who Trespasses by has not adopted the habits and customs of civilized life, and received his lands in non civilized Inseveralty by allotment, as mentioned in the foregoing section of this act, shall commit pensated. any trespass upon the lands or premises of any Indian who has received his lands by allotment, as aforesaid, it shall be the duty of the superintendent and agent of such band or tribe to ascertain the damages resulting from such trespass; and the sum so ascertained shall be withheld from the payment next thereafter to be made, either to the band or tribe to which the party committing such trespass shall belong, as in the discretion of the superintendent he shall deem proper, and the sum so retained shall be paid over by the said agent or superintendent to the party injured, with the approval of the secretary of the interior. chief. Ibid. 23. 16. In case the trespasser shall be the chief or headman of a band or tribe, in addition to the penalties above provided for, it shall be the duty of the superintendent of Indian Penalty in case affairs in his district to suspend the said trespasser from his office for three months, and of trespass by a during that time to deprive him of all the benefits and emoluments connected therewith: Provided, That the said chief or headman may be sooner restored to his former standing if the superintendent shall so direct. III. TRADE AND INTERCOURSE WITH THE INDIANS. 11 Stat. 332. persons may be 17. That the commissioner of Indian affairs be, and he hereby is, authorized and 12 June 1858 § 2. required, with the approval of the secretary of the interior, to remove from any tribal reservation any person found therein without authority of law, or whose presence within Unauthorized the limits of the reservation may, in his judgment, be detrimental to the peace and removed from Inwelfare of the Indians, and to employ for the purpose such force as may be necessary to dian reservaenable the agent to effect the removal of such person or persons. tions. 11 Stat. 3€3. Execution of pro dian country. cess in the In 28 Feb. 1959 7. 18. That in executing process in the Indian country, the marshal be authorized to 14 June 1858 3. employ a posse comitatus, not exceeding three persons in any of the states respectively, to assist in executing process by arresting and bringing in prisoners from the Indian country, and to allow them three dollars per diem in lieu of all expenses and services. 19. The commissioner of Indian affairs, under the direction of the secretary of the interior, is hereby authorized and directed to prepare rules and regulations for the government of the Indian service, and for trade and intercourse with the Indian tribes Commissioner to and the regulations of their affairs; and when approved by the president shall be sub-are a code of mitted to the congress of the United States for its approval: Provided, That such laws, To be submitted rules and regulations proposed shall not be in force until enacted by congress. 11 Stat. 401. regulations. to congress. Ibid. 28. 20. That so much of the act entitled "An act to regulate trade and intercourse with the Indian tribes, and to preserve peace on the frontiers," approved June 30th 1834, (a) Part of Act of as provides that the United States shall make indemnification out of the treasury for 1834 repealed. property taken or destroyed in certain cases, by Indians trespassing on white men as (a) Ante 429, pl. 67. 28 Feb. 1859. 13 Feb. 1862 1. 12 Stat. 338. described in the said act, be, and the same is hereby, repealed: Provided however, That nothing herein contained shall be so construed as to impair or destroy the obligation of the Indians to make indemnification out of the annuities as prescribed in said act. 21. That the 20th section of the "Act to regulate trade and intercourse with the Indian tribes, and to preserve peace on the frontiers," approved June 30th 1834, be. Act 30 June 1834 and the same is hereby, amended so as to read as follows, to wit: 20 amended. Sals of liquors to Indians punished. intendents and agents. "If any person shall sell, exchange, give, barter or dispose of any spirituous liquor or wine to any Indian under the charge of any Indian superintendent or Indian agent appointed by the United States, or shall introduce or attempt to introduce any spirituous liquor or wine into the Indian country, such person, on conviction thereof before the proper district court of the United States, shall be imprisoned for a period not exceeding two years, and shall be fined not more than three hundred dollars: Provided, however, That it shall be a sufficient defence to any charge of introducing or attempting to introduce liquor into the Indian country, if it be proved to be done by order of the warPowers of super- department, or of any officer duly authorized thereto by the war department. And if any superintendent of Indian affairs, Indian agent or sub-agent, or commanding officer of a military post, has reason to suspect or is informed that any white person or Indian is about to introduce or has introduced any spirituous liquor or wine into the Indian country, in violation of the provisions of this section, it shall be lawful for such superintendent, agent, sub-agent or commanding officer, to cause the boats, stores, packages, wagons, sleds and places of deposit of such person to be searched; and if any such liquor is found therein, the same, together with the boats, teams, wagons and sleds used in conveying the same, and also the goods, packages and peltries of such person, shall be seized and delivered to the proper officer, and shall be proceeded against by libel in the proper court, and forfeited, one half to the informer and the other half to the use of the United States: and if such person be a trader, his license shall be revoked and his bond put in suit. And it shall moreover be lawful for any person in the service of the United States, or for any Indian, to take and destroy any ardent spirits or wine found in the Indian country, except such as may be introduced therein by the war department. And in all cases arising under this act Indians shall be competent witnesses." Proceedings in case of seizure. Indians may be witnesses. 5 July 1862 35. 12 Stat. 529. Purchase of goods. Ibid. 26. made, with in competent or orThan Indians. IV. MISCELLANEOUS PROVISIONS. 22. No goods shall be purchased by the Indian department, or its agents, for any tribe, except upon the written requisition of the superintendent in charge of the tribe, and only upon public bids in the mode prescribed by law for the purchase of other supplies. 23. That the secretary of the interior be, and he is hereby, directed to cause settleSettlements, how ments to be made with all persons appointed by Indian councils to receive moneys due to incompetent or orphan Indians, and to require all moneys found to be due to said incompetent or orphan Indians to be returned to the treasury of the United States; and all moneys so returned shall bear an interest at the rate of six per centum per annum, until paid by order of the secretary of the interior to those entitled to the same; and no money shall hereafter be paid to any person or persons appointed by any Indian council to receive moneys due to incompetent or orphan Indians, but the same shall remain in the treasury of the United States, until ordered to be paid by the said secretary to those entitled to receive the same, and shall bear six per centum interest until so paid. Ensurrection. 18. Slaves of rebels to be free. 19. Railroad and telegraph lines may be taken possession of. To be placed under military control. 20. Penalty for obstructing the use thereof. 21. Commissioners to assess damages. 22. Their compensation. Limitation of act. 23. Clearances may be refused on suspicion that goods are destined for a rebel port. Forfeiture for attempt to depart without clearance. 24. Collector may require bond that goods shall not be used to aid insurgents. 25. Transportation of goods may be prohibited in like cases Security may be required from shippers. Forfeiture in case of violation. 26. Proceeding for, and remission of, penalties. 27. Distribution of penalties, &c. 28. Property of rebels to be seized for support of the army. Of what persons. 29. In what cases property of such persons to be liable to seizure. Transfers to be void. 30. Proceedings for condemnation. 31. Powers of the courts. 32. Slaves of rebels to be free. 33. Fugitives from labor not to be restored except on oath of owner. Military officers not to decide in slave cases. 34. Negroes may be employed for the suppression of the rebellion. 35. Colonization of freed negroes. 36. President may proclaim amnesty. 37. Judicial proceedings. 35. Slaves of rebels to be free. 59. Limitation of power to construct railroads. 40. President may suspend the habeas corpus. Effect thereof. 41. List of state prisoners to be furnished to the judges. When to be discharged. Penalty for refusing to discharge on judge's order. Prisoners, before discharge, to take oath of allegiance. Surety of the peace may be demanded. 42. Prisoners to be bailed. Proceedings on refusal to furnish list of state prisoners. 12 Stat. 257. in insurrection. Commercial intercourse prohibited. 1. Whenever the president, in pursuance of the provisions of the second section of 13 July 1861 2 5. the act entitled "An act to provide for calling forth the militia to execute the laws of the Union, suppress insurrections and repel invasions, and to repeal the act now in States may be force for that purpose," approved February 28th 1795, shall have called forth the militia proclaimed to be to suppress combinations against the laws of the United States, and to cause the laws to be duly executed, and the insurgents shall have failed to disperse by the time directed by the president, and when said insurgents claim to act under the authority of any state or states, and such claim is not disclaimed or repudiated by the persons exercising the functions of government in such state or states, or in the part or parts thereof in which said combination exists, nor such insurrection suppressed by said state or states, then and in such case it may and shall be lawful for the president, by proclamation, to declare that the inhabitants of such state, or any section or part thereof, where such insurrection exists, are in a state of insurrection against the United States;(a) and thereupon all commercial intercourse by and between the same and the citizens thereof and the citizens of the rest of the United States shall cease and be unlawful so long as such condition of hostility shall continue; and all goods and chattels, wares and merchandise, coming from said state or section into the other parts of the United States, goods and vessels. and all proceeding to such state or section, by land or water, shall, together with the vessel or vehicle conveying the same, or conveying persons to or from such state or section, be forfeited to the United States:(b) Provided, however, That the president may, President may in his discretion, license and permit commercial intercourse with any such part of said intercourse. state or section, the inhabitants of which are so declared in a state of insurrection, in such articles and for such time, and by such persons as he, in his discretion, may think most conducive to the public interest ;(c) and such intercourse, so far as by him licensed, shall be conducted and carried on only in pursuance of rules and regulations prescribed by the secretary of the treasury. (d) And the secretary of the treasury may appoint Custom-house such officers at places where officers of the customs are not now authorized by law as may be needed to carry into effect such licenses, rules and regulations; and officers of the customs and other officers shall receive for services under this section, and under said rules and regulations, such fees and compensation as are now allowed for similar service under other provisions of law. Forfeitures of license restricted officers to be appointed. Ibid. 26. 2. From and after fifteen days after the issuing of the said proclamation, as provided in the last foregoing section of this act, any ship or vessel belonging in whole or in part vessels belongto any citizen or inhabitant of said state or part of a state, whose inhabitants are so ing to insurgents declared in a state of insurrection, found at sea, or in any port of the rest of the United States, shall be forfeited to the United States. 3. In the execution of the provisions of this act, and of the other laws of the United States providing for the collection of duties on imports and tonnage, it may and shall be lawful for the president, in addition to the revenue cutters in service, to employ in aid thereof such other suitable vessels as may, in his judgment, be required. 4. The forfeitures and penalties incurred by virtue of this act may be mitigated or remitted in pursuance of the authority vested in the secretary of the treasury by the act entitled "An act providing for mitigating or remitting the forfeitures, penalties and disabilities accruing in certain cases therein mentioned," approved March 3d 1797, or in cases where special circumstances may seem to require it, according to regulations to be prescribed by the secretary of the treasury. to be forfeited. Ibid. 7. Navy may be employed to enforce this law. Ibid. 8. Secretary may remit forfeitures and penalties. Ibid. 9. 5. Proceedings on seizures for forfeitures under this act may be pursued in the courts of the United States, in any district into which the property so seized may be taken and Jurisdiction of (a) When the president has proclaimed a state to be in insurrection, the courts must hold that this condition continues until he decides to the contrary. United States v. One hundred and twenty-nine Packages, 11 Am. L. R. 419. (6) This is not a penal but a revenue statute, and is to be liberally construed so as to accomplish its proposed object. United States v. One hundred and twenty-nine Packages, 11 Am. L. R. 419. (c) If a party, for fraudulent purposes, mix up prohibited goods with those not prohibited, the whole will be forfeited. United States v. One hundred and twenty-nine Packages, 11 Am. L. R. 419. (d) The shipment of prohibited goods under a fraudulent invoice incurs a forfeiture under this act. United States v. One hundred and twenty-nine Packages, 11 Am. L. R. 419. |