Joseph Story

“ But this is clear: it gave to the offenders the full benefit of the non-importation laws; at the expense of the rest of the community. They had in effect the fruits of a monopoly. The United States, too, are to reap a harvest. The collector alone, who has toiled and suffered in the service, is to go unpaid and unrewarded. ”

“ It was not to charge duties, but only to ascertain a sum. So it has been understood by the treasury. If any part was 'duty,' the whole was duty. But the treasury has agreed that one moiety was forfeiture, and that of that moiety the collector is entitled to one half. This concession (too plain to be withheld) is an admission which inevitably goes to the whole: for, as the reservation is one and entire, if any part was forfeiture, the whole was forfeiture, and none was duty. Upon any other construction, the United States would get three-fourths, and the collector only one-fourth. ”

“ The innocent must always suffer, or the United States must lose a part of its revenue, and divide the duties with the collector.
Those who imported goods from England, ithout a knowledge of the declaration of war, were free from all blame. They ought not to suffer. It is said they made large profits. It the public to lose? The seizure, in that case, is a positive injury. If there was no seizure, the goods would be entered, and the public receive the duties without abatement.
The government divides the forfeiture; it divides whatever is gained by the vigilance of the officer. ”

“ Less than 'equality,' cannot here be 'equity.'
Mr Taney, attorney-general, contra.
The principles which regulate the case now before the court have been decided in the case of the United States v. Morris, 10 Wheat. 289. The settlement by the treasury with the owner of the Good Friends and her cargo, settles the case. Its being a remission by an act of congress, does not change the principles by which the case is governed. The remission does not derive its authority from the act of congress of 1813; that act was intended only to justify what might perhaps be doubtful. ”

“ The remission is not in the nature of a pardon, but of a relief in equity-a restoration to his legal rights as a lawful importer. The collector seizes subject to such equity; and if the secretary decides the equity against the United States, the collector is entitled to nothing. ”

“ They are, ipso facto, forfeited by the mere act of importation. The Good Friends, then, having arrived in April 1812, long before the double duties were laid, and her cargo being prohibited from importation; it is impossible, in a legal sense, to sustain the argument, that the importation could be deemed innocent, and the government could be entitled to duties, as upon a lawful importation. It was entitled to the whole property, by way of forfeiture ”

“ The act of the 2d of January 1813, chap. 149 [chap. 7] , enacts that in all cases where goods, wares and merchandise, owned by a citizen or citizens of the United States, have been imported into the United States from the united kingdom of Great Britain and Ireland, which goods, &c. were shipped on board vessels which departed therefrom between the 23d day of June last and the 15th of September last, and the person or persons interested in such goods, &c. or concerned in the importation thereof, have thereby incurred any fine, penalty, or forfeiture under an act, &c. ”

“ He would be stripped of his due proportion, even of the remnant that was retained of that entire and large forfeiture of the whole cargo, of which a moiety so clearly belonged to him.
On these grounds it is submitted that the title of the appellant is plain. The partnership between the United States and the collector, established by law, continues throughout. It is not to be supposed that when the United States, by their own act, diminished the joint stock, without the consent and against the remonstrances of the collector, to his great prejudice ”