US SUPREME COURT DECISIONS

A question of fact under the forty-sixth section of the collection law of 2 March 1799, c. 128, exempting from duty the wearing apparel and other personal baggage of persons arriving in the United States.

Where the res gestae in a revenue cause are incapable of explanation consistently with the innocence of the party, condemnation follows although there be no positive testimony of the offense's having been committed.

Circumstances are sometimes more convincing than the most positive evidence.

Although a mere intention to evade the payment of duties be not per se a cause of forfeiture, yet when a question arises whether an act has been committed which draws after it that consequence, such intention will justify the court in not putting on the conduct of the party in respect to the act in question an interpretation as favorable as under other circumstances it would be disposed to do. chanrobles.com-red

Page 19 U. S. 188