Benjamin Robbins Curtis

“ The fallacy of the argument, on the part of the complainants, consists in going back to former laws concerning the distribution of other penalties, and considering them to be applicable to this penalty, when the existing law, applicable in terms to a penalty ejusdem generis, and for which this penalty is a substitute, declares that it is not distributable.
Our opinion is, that the first question certified by the circuit court, must be answered in the negative. ”

“ To render any sum of money collected for the government, thus distributable, it is not doubted that some act of congress, directing that distribution, must be found; and the complainant's counsel has sought for such a law, by arguing that these additional duties must be treated as penalties, levied for the offence of undervaluation, against the directions and in contravention of the requirements of the revenue laws ”

“ The certificate shows that a suit in equity is pending in that court, wherein persons who were the naval officer and surveyor of the port of New York, are complainants, and Hugh Maxwell, who was the collector of that port, is respondent, and that the scope of the bill is to recover one moiety of a large sum of money levied and collected as additional duties, under the 8th section of the tariff act, of July 30, 1846, (9 Stats. at Large, 43,) during the time while the complainants held the offices above mentioned. ”