Joseph Story

“ The sugars were entered for the benefit of drawback or bounty, in the office of the collector; and if the entry was by a false denomination, the forfeiture is incurred; unless the claimant can avail himself of the proviso, or some other matter in defence.
It has, however, been contended at the bar, that in the case of refined sugars, exported for the benefit of drawback and bounty, no entry is required by law to be made at the office of the collector; but that a system of regulations has been specially provided for such exportations, which supersedes or controls those of the 84th section. ”

“ It is a common maxim, familiar to all minds, that ignorance of the law will not excuse any person, either civilly or criminally; and it results from the extreme difficulty of ascertaining what is, bon a fide, the interpretation of the party ”

“ The acts of congress on this subject, are regulations of commerce and revenue; and there is no attempt in any of them to define the distinguishing qualities of any of the commodities which are mentioned therein. Congress must be presumed to use the words in their known and habitual commercial sense; not indeed, in that of foreign countries, if it should differ from our own, but in that known in our own trade, foreign and domestic. If, in a loose signification among refiners, sugars should sometimes be spoken of as being refined, without having undergone the further process of claying ”

“ And in support of this argument, it has been urged, that the 84th section applies only to articles which have been previously imported and subjected to duties.
It appears to us, upon full consideration, that this argument is not well founded. ”