Samuel Blatchford

“ The contention for the plaintiffs in error is that by the substitution for a credit system, in the payment of duties, of a deposit of the goods in warehouse, subject to a withdrawal for consumption only on the payment of duties, involving the holding by the United States of possession of the goods in the mean time, such possession became the primary security for the duties, and the obligors in the bond were thereafter merely sureties, and were wholly released because the officers of the United States parted with the possession of the goods without exacting payment of the duties. ”

“ Goods withdrawn for consumption may be taken at average valuations, care being had that on the last withdrawal the entire balance of duty be collected. Article 444. Should the final withdrawal entry be for export or transportation, and there be any difference between the actual duty and the amount to close the sum due on the warehouse entry, the excess, if any, shall be refunded on the last withdrawal for consumption, and the deficiency, if any, collected on amendment to said entry. ”

“ On August 11, 1865, Gibson, Early & Co. withdrew for transportation to Cincinnati, under the said authority from Grinnell, Minturn & Co., 325,011 pounds of the sugar, and paid $9,750.33 duties thereon. On August 29, 1865, they withdrew for consumption, in like manner, 48,618 pounds, and paid $2,058.42 duties thereon. ”