U.S. Supreme Court
The Ann, 13 U.S. 9 Cranch 289 289 (1815)
13 U.S. (9 Cranch) 289
If a seizure by a collector for a violation of the revenue laws of the United States be voluntarily abandoned and the property restored before the libel or information be filed and allowed, the district court has not jurisdiction of the cause.
Jurisdiction as to revenue forfeitures was intended by the Act of 24 September, 1789, to be given to the court of the district not where the offense was committed, but where the seizure was made.
Appeal from the sentence of the Circuit Court for the District of Connecticut, which reversed that of the district court and restored the property to the claimant.