The Nereid

Under the Prize Act of Jone 26th, 1812, and the act of the 2d of August, 1813, allowing a deduction of thirty-three and one third per centum on “ all goods captured from the enemy, and made good and lawful prize of war, &c., and brought into the United States,” are not included goods captured and brought in' for adjudication,sold by .order of court, and ultimately restored to a neutral claimant as his property; but such goods are chargeable with the same rate of duties as goods imported in foreign bottoms.

This cause was originally brought into the circuit court, by appeal from the district court for the southern district of New-York, in which the property, claimed by Mr. Pinto, had been condemned as prize of war. The decree of the district court was affirmed in the circuit court, September term, 1814, pro forma, for the purpose of taking the cause., .by appeal, before the supreme court, for its final determination ; which was accordingly done, and the decree of the circuit court, reversed, February term, 1815, except as to the undivided fourth part which Mr., Pinto claimed of certain goods,- part bf the cargo, his claim to. which was relinquished by his counsel, on the argument of the cause before the supreme court. All the other property claimed by Mr. Pinto, for himself and’others, was ordered to be restored to him. The cause was then remanded to the circuit court, with directions to carry the decree of the supreme court into 'effect; and the man, date for that purpose was filed in the circuit court* April term, 1815, and. an order made in pursuance of the mandate. It was then stated, and madejo appear to the satisfaction of the circuit court, that, after the Nereid and .her cargo had been libelled by the captors, as prize of war, in the district court, and after the condemnation thereof, except the parts of the cargo which were claimed by Mr. Pinto, and during, the pendency of such claim, Peter H. Schenck* the prize agent of the Governor Tompkins, entered the whole of the cargo of the Nereid at the custom house of the city of New-York, and secured thé duties thereon.; Mr. Pinto having consented that the goods, which, he claimed should be entered with the others, and be subject to' the payment of süch duties as they were by law liable to, without prejudice to his rights under his claim ; that the prize agent did enter the goods, so condemned, (as also the said goods of which Mr. Pinto claiméd the one fourth,) as. prize goods, and bonded therefor for prize duties; but was required by the collector of the customs, and did enter all the residue of the goods, claimed by Mr. Pinto, as neutral property* subject to the full duties payable on goods regularly, imported in foreign bottoms, and bonded for the same accordingly. The goods claimed by. Mr. Pinto were afterwards, and before condemnation, sold by the marshal of the district, together wHh the goods condemned, in pursuance of an order of .the district court, to which Mr. Pinto also consented, subject to. the same reservation of his rights; and the proceeds of the .sales of the goods claimed by Mr. Pintó, after deducting the duties, were paid into court; the amount of the said duties having been paid by the marshal to the prize agent, with the consent of Mr; Pinto, for the prize agent’s indemnity. The difference between the duties thus secui’ed to be paid 'by the prize agent on the goods finally restored to Mr. Pinto, according to the decision of the supreme court, and those whichi would have been payable on them, as prize goods, under the act of the 2d of August, 1813, entitled, “ An act for reducing the duties payable on prize goods captured by the private armed vessels of the United States,” amounted to 11.079 dollars and 59 cents. After the mandate and decree of the supreme court, respecting the restitution of the goods claimed by Mr, Pinto, was carried into effect by the circuit court, there remained in the district court the sum of 18,771 dollars and 63 cents, being the amount of the net proceeds of the fourth part of the goods, Mr. Pinto’s claim to which had. been relinquished. A motion was made in the circnit court on behalf of Mr. Pinto, that the prize agent should be ordered to pay to him, out of any of the proceeds of the sales of the, condemned part of the Nereid and cargo, and which were in, or might come to, his hands, the said sum of 11,079 dollars and 59 cents, the difference between the two rates of duties on the goods finally restored to Mr. Pinto, as before mentioned. It then appeared to this court that three bonds had been given, by the prize agent, for the duties on those goods, which were thus ordered to be restored to Mr. Pinto; that the two of those bonds which first became due had been paid by the prize, agent; but that the last, which became payable on the -9th óf Fébruary, 1815, and which was for the sum of 8,782 dollars and 97 cents, the collector had suffered, as he said, to remain unpaid until it should be ascértained whether the property, on which said duties were thus secured, was condemned to the captors* or restored to the claimant. That after 'the mándate of the supreme. court was returned . to the circuit court, the collector required the prize agent •to pay this bond, arid he paid the same accordingly on the 7 th of April, 1815. . The court were divided in opinion on the: point respecting' the rates of duties chargeable on the goods so restored to Mr. Pinto; whereupon' it. wras ordered that the said sum of ll,079 dollars 59 cents shall remain subject to the opinion of .the supreme ..court, and that the residue of the 18,77.1 dollars . 65 cents be paid to Mr. Schenck, as the prize agent. And that thq point on which the disagreement of tlie judges, of the circuit court took place should Be. certified; to. the supreme court for their final decision théreón..