Joseph Story

“ He is compellable to pay the duties in cash; and upon such payment he is entitled to the delivery of the goods imported. There is not the slightest suggestion in the clause, that the United States shall have any lien on such goods for any duties due on any other goods, for which the importer has given bonds, and for which he is a delinquent. ”

“ No person but the owner or consignee, or, in his absence or sickness, his agent or factor in his name, is entitled to enter the goods at the custom house, or give bond for the duties or pay the duties. ”

“ Upon the entry the original invoices are to be produced and sworn to; and the whole objects of the act would be defeated by allowing a mere stranger to make the entry, or take the oath prescribed on the entry. The sheriff is in no just or legal sense the owner or consignee ”

“ B. H. Scott, public store-keeper. I hold the above twenty-three cases of silks subject to order of James Dennie, deputy sheriff. (Signed) B. H. Scott.' The defendant (Harris) being marshal, &c. attached the said merchandize, and took the same, by virtue of several writs to him directed, in favour of the United States, against the said D'Wolf; which writs were duly issued from the district court of the United States for the district of Massachusetts ”