James Moore Wayne,
Caldwell v. United States (49 U.S. 366…
“ It cannot be correctly said, when the declaration of forfeiture is disjunctively one or the other, of either the goods or their value, that the forfeiture upon the fraudulent entry necessarily and compulsively comprehends the first, to the exclusion of the value of the goods, which is also said may be a forfeiture-that is, that the goods are forfeited with a right in the government to assert a forfeiture of the value too, where the penalty for the fraud committed can only be one of them, and not both ”
