These articles were brought into this port in the ship Eliza, from Cronstadt, and not reported by the master in the manifest; they were found on board after it was made out. and seized as forfeited under the forty-fifth section of the revenue law, as “sea stores” not specified in the entry. This is the only ground of forfeiture alleged in the information. The case therefore presents the single question whether these articles are sea stores within the meaning of the section of the act of congress; not being alleged to be a part of the cargo, or merchandise belonging thereto, or consigned to the master, officers or crew. This law does not define or designate what are to be considered as sea stores, as distinguished from articles composing a part
“Admitting that the words ‘sea stores,’ in a mercantile instrument, comprehend all those accompaniments of a ship that are essential in its present occupation (though not direct constituents of a ship), without which it cannot execute its mission, or perform its functions-” it by no means follows, that the words would receive the same construction m an act of parliament. 1 Hagg. Adm. 122, 124;
In ascertaining the legislative meaning of the term “remaining sea stores,” as used in the twenty-third section of the revenue law, it is found to be in perfect accordance with the ninth section of the act of 1790, and plain
As it cannot be pretended, that the duty of the master under the twenty-third section, is broader than the oath required under the thirtieth, we must take them to mean that the sea, the vessel and cabin stores remaining unconsumed, shall be entered in the manifest, and sworn to, and were such and such only as were provided for the consumption of those on board during the voyage, and should remain on board after its termination, or on a new one. It is therefore clear, that these sections of the law do not embrace those stores which are intended for the use of the ship itself, distinct from those provided for the officers, crew and passengers, among which the articles in question cannot possibly be comprehended. It only remains to consider the forty-fifth section, under which these articles are claimed by the United States as forfeited. This section is professedly introduced, in order “to ascertain what articles ought to be exempt from duty, as the sea stores of a ship;” for this purpose the master is directed to specify them in the manifest, “as the sea stores thereof, and in the oath declare that they are truly such, and are not intended for merchandise or sale, whereupon the said articles shall be free from duty.” This clause evidently refers to the preceding sections of the law, the one requiring the manifest, the other the oath prescribed as to the articles therein specified as the stores of the ship; but it neither embraces any other articles, by any enumeration, reference, or the use of any words admitting of such a construction. The proviso creating the forfeiture, refers to the same subject matter: “and if any other, or greater quantity of articles, are found on board of such ship or vessel as sea stores, than are specified in such entry,” or be landed without a permit, “all such articles shall be forfeited and seized.” Though named in the various parts of the law, as the “remaining sea stores,” “vessel and cabin stores,” the sea stores of a ship or vessel, “or sea stores,” their meaning and application is the same as to all these articles put on board by the captain or passengers for their use, or the use of the officers and crew, and intended for consumption on board, they are duty free if entered and verified according to the twenty-third and thirtieth sections of the law. But if the articles, or the full quantity of any given ones on board, are not entered and sworn to, or are landed without permit, they are forfeited; this is consistent with the declared object of the forty-fifth section. It creates the forfeiture, as a punishment for the omission of the duties previously prescribed; to give it any other construction, would be to adjudge a forfeiture of an article, for not doing an act in relation to which the law did not enjoin any duty, and inflict the punishment, when no offence had been committed. By no just construction can the penalties of the law be incurred, where no prohibited act has been done, and no enjoined one omitted. The penal provisions of a law cannot be made broader than the directory or prohibitory ones, and we cannot declare an article to be forfeited as sea stores, for not being entered and sworn to, unless it is one directed to be so done by some other part of the law. There is no provision in it, which either expressly, or by plain legal intendment, brings the articles in question within it, all the words used can be fully satisfied, without embracing them, and they were obviously intended only for such sea stores, as were taken on board for the use of the officers, crew and passengers.
The district attorney has placed much reliance on the seventh and eighth sections of the English statute of I and 2 Geo. IV., c. 76, in which “anchors, cables, and other ships’ stores, materials, merchandize, sea and marine stores,” are enumerated together as forming the same class of articles; but although that may be considered as the sense in which they are used, and must be taken in and by that particular act of parliament, it can have no bearing on an act passed more than twenty years before, even in England. It is no evidence that such was the legal meaning or acceptation of the words by the common law, but is rather to be considered as a mere statutory provision.
As no doubt can be entertained about the meaning of the act of congress on which this information is made, it has not been deemed necessary to examine the meaning and re-
The decree of the district court awarding restitution to the claimants is therefore affirmed.
