HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.
![handle is hein.slavery/ussccases0436 and id is 1 raw text is: UNITED STATES V. HIRSCH.
UNITED STATES V. HIRSCH.
1. A period of less than five years will not bar a prosecution for effecting an
entry of goods at the custom-house by a fraudulent invoice of them, and a
false cla-sification as to their quality and value.
2. A conspiracy to defraud the United States of the duties on certain imported
goods is not a crime arising under the revenue laws, and the persons
(.hfrged tlieewith cannot be prosecuted therefor unless they be indicted
within three years next after the alleged committing thereof.
CEr TincATE of division in opinion between the judges of
the Circuit Court of the United States for the Southern Dis-
trict of New York.
An indictment, consisting of four counts, was found, Feb. 3,
1877, against Hir'am Hirsch and others, who pleaded that the
offences therein charged had been committed more than three
years before the finding of the indictment.
The first count was drawn under sect. 5440, Rev. Stat., and
charges the defendants with a conspiracy, entered into on the
first day of September, 1873, to defraud the United States out
of the duties on certain described merchandise to be thereafter-
wards imported into the United States.
The second count charges a conspiracy, entered into on the
thirteenth day of September, 1873, to defraud the United
States out of duties on certain merchandise theretofore im-
ported into the United States. The remaining counts were
drawn under sect. 5445, and charge that the defendants know-
ingly effected an entry of the goods at the custom-house, by a
fraudulent invoice of them, and by a false classification as to
their quality and value.
The United States demurred to the plea, and the judges of
the Circuit Court were divided in opinion upon the question
whether the trial is barred by sect. 1044, the indictment
having been found more than three years after the commission
of the alleged offence, or whether it is within the provisions of
sect. 1046, as having been found within five years next after
the commission of the alleged offence.
It is enacted by sect. 1044 that no person shall be prose-
cuted for any offence, not capital, except as provided in sect.
vor..X. 3
Oct. 1879..]](ViewImageLocal?handle=hein.slavery/ussccases0436&div=1&collection=&method=preview&ext=.png&size=3)