THE U.S. v. VOWELL


9 U.S. 368 (1809)

5 Cranch 368

THE UNITED STATES v. VOWELL AND M`CLEAN.

Supreme Court of United States.

March 15, 1809.


Attorney(s) appearing for the Case

Jones, for the United States.

C. Lee, contra.


MARSHALL, Ch. J. delivered the opinion of the court to the following effect:

The distinction taken by the counsel for the defendants in error, between a district and a port of entry, is correct. The duties did not accrue in the fiscal sense of the term, until the vessel arrived at the port of entry. If the question had been doubtful, the court would have respected the uniform construction which it is understood has been given...

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