U.S. Supreme Court
United States v. Mooney, 116 U.S. 104 (1885)
United States v. Mooney
Argued November 25, 1885
Decided December 14, 1885
116 U.S. 104
The exclusive jurisdiction conferred upon district courts of the United States, before the enactment of the Judiciary Act of March 8, 1875, over suits for the recovery of penalties and forfeitures under the customs laws of the United States is not taken away by the first section of that act.
This was an action at law, brought in the circuit court to recover of the defendant $20,000, the value of certain merchandise imported by him, which it was alleged he had forfeited to the United States, because he had knowingly, and with intent to defraud the revenue, made an entry of the same by means of false and fraudulent invoices.
The defendant moved the court to dismiss the suit for want of jurisdiction to entertain it. The court sustained the motion, and the plaintiffs brought this writ of error.