Joseph Rucker Lamar

“ This was a proceeding to forfeit, for fraud of foreign consignors, goods not technically entered at the New York customs house, but unloaded from the ship and stored in general order. The libel charges that Castillo & Company were engaged in buying and selling Panama hats shipped to them by merchants from foreign ports. These consignors, as required by law (26 Stat. at L. 131, chap. 407, U.S.C.omp. Stat. 1901, p. 1886) , delivered to the American consular agent, at the point of shipment, three sets of invoices showing the value of the property intended for importation into the United States. ”

“ When he makes the false invoice in a foreign country there is no extraterritorial operation of the statute whereby he can be criminally punished for his fraud. But when the consignor made the fraudulent undervaluation in the foreign country, and on such false invoice the goods were shipped, and arrived consigned to a merchant in New York, the merchandise was within the protection and subject to the penalties of the commercial regulations of this country, even though the consignor was beyond the seas and outside the court's jurisdiction. ”

“ Cf. American Banana Co. v. United Fruit Co. 213 U.S. 356, 53 L. ed. 832, 29 Sup. Ct. Rep. 511, 16 Ann. Cas. 1047; United States v. Nord Deutscher Lloyd, 223 U.S. 512, 56 L. ed. 531, 32 Sup. Ct. Rep. 244. ”