William Burnham Woods,
United States v. Mooney — Opinion of the Court
“ The contention is that this section invests the circuit courts with jurisdiction, concurrent with the district courts, of all suits for penalties and forfeitures under the customs laws of the United States. The argument to support the contention is that the section includes within its terms all suits to recover penalties and forfeitures, because such suits are of a civil nature at common law, and the United States are plaintiffs; and when the amount in controversy is over $500, all the conditions necessary to give jurisdiction are fulfilled. ”
