Joseph Story

“ To constitute an importation so as to attach the right to duties, it is necessary not only that there should be an arrival within the limits of the United States, and of a collection district but also within the limits of some port of entry. ”

“ In relation to positive law, that principle implies the necessity of its being made known, before it can impose any obligation. Positive law is a manifestation of the legislative will; and although there may be a legislative will, it does not become a law, where it is not manifested.
There was no argument on the part of the United States. ”

“ The principal question which has been argued is, whether on these facts the goods are liable to the payment of the double duties imposed by the act of the first day of July, 1812, ch. 112. That act provides 'that an additional duty of 100 per cent. upon the permanentduties now imposed by law, &c. shall belevied and collected upon all goods, wares and merchandizes which shall, from and after the passing of this act, be imported into the United States from any foreign port or place.' It is contended that this statute did not take effect until the second day of July ”