US SUPREME COURT DECISIONS

It is not necessary to take exceptions to the report of auditors if the errors appear upon the face of the report.

If the property ordered to be restored be sold, interest is not to be paid.

After a case has been decided by the Court and the mandate of the Court is sent to the court below, when the case is again before the Court on a question relative to the subsequent proceedings of the Court to which the mandate has been sent, nothing is before this Court but what is subsequent to the mandate.

This was an appeal from so much of the final sentence of the Circuit Court for the District of South Carolina rendered upon the mandate from this Court issued upon the reversal of the former sentence of that court, see ante, 8 U. S. 8 U.S. 241, affirmed the report of auditors appointed by the court

"to inquire and report whether any, and if any, what deductions are to be allowed for freight, insurance and other expenses which would have been incurred by the owners in bringing the cargo into the United States, and also to ascertain and report the interest to be paid by the claimant to the appellant"

so far as that report allowed interest to the appellant and disallowed the expenses of insurance to the claimant.

This Court, in reversing the former sentence of the circuit court, decreed as follows: that the Sarah and her cargo

"ought to be restored to the original owners, subject to those charges of freight, insurance, and other expenses which would have been incurred by the owners in bringing the cargo into the United States, which equitable deductions the defendants are at liberty to show in the circuit court. This Court is therefore of opinion that the sentence of the Circuit Court of South Carolina ought to be reversed and the cause be remanded to that court in order that a final decree may be made therein conformably to this opinion. "

Page 9 U. S. 314

Upon receiving the mandate from this Court to carry its sentence of reversal into effect, the circuit court directed a reference to auditors in the terms above stated, and the auditors reported

"that the claimant is not entitled to any insurance, but that he ought to be allowed freight on the cargo at the rate of one cent per pound for such of it as was in bags, and one and a half cent per pound for such of it as was in casks, and also the sum of $500 for expenses incidental to the landing, wharfage, storage, &c., of the cargo, which sums being deducted from the amount of the decree, the claimant must pay the appellant two years' interest on the residue at the rate of seven percent per annum. "

Page 9 U. S. 316