John McLean

“ That the value of the property in suit, in reference to the right of appeal, is the amount of money into which it is convertible; and that the sales made in this case, are the best test of the value of the sugar, and decide the value of property in dispute to be above $2000; that in such a case, to learn the value, the court ought not to make any deduction for the amount of duties-a subject, as regards value, entirely collateral to the goods; the protective capacity of the goods to yield the amount for paying the duties, being, in itself, a part of their essential value. ”

“ The lien of the United States on imported goods for the duties, gives the government no property in them, and does not impair in any degree the proprietary interest of the individual throughout the whole property. ”

“ Whether adjudged brown or white, there is no ground for forfeiture of the sugars, the testimony exhibiting justification for a belief that the sugars should, or might be, determined brown, and the court's opinion to the contrary only settling a doubt, and at most establishing an error of judgment and not a wilful deception: no presumption of fraudulent representative necessarily arises from showing a specification of an entry to be incorrect, in regard to the commercial character or designation of an article, when that incident of the article is speculative, or may be variously interpreted ”