U.S. Supreme Court
The Concord, 13 U.S. 9 Cranch 387 387 (1815)
13 U.S. (9 Cranch) 387
If captured goods claimed by a neutral owner be by consent sold under an order of the court, and afterwards, by the final sentence of the court, the proceeds are ordered to be restored to such owner, the amount of the duties due to the United States upon the importation of the goods must be paid.
This was an appeal from the sentence of the circuit court affirming that of the district court, which restored to the claimants, neutral Spanish merchants at Tenerife, 20 pipes of wine, part of the cargo of the British brig Concord, captured by the American privateer Marengo in August, 1812, without payment of duties, although the same had been, by consent of the proctors for the parties, sold under an order of the court.