United States v. Lindsey

ordered the damages to be assessed to the amount of single duties and interest. and not of the double duties under the act of July 1, 1812, c. 112 [2 Stat. 768]. By the arrival of the vessel at the port of Bristol, on the 30th of June, with an intent there to unlade her cargo, the importation was complete. The duties accrue on the importation, and not on the entry at the custom-house.