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392. If any officer of the customs shall directly or indirectly take or receive any bribe, 2 March 1799 8 88. reward or recompense for conniving, or shall connive at any false entry of any ship or Punishment for vessel, or of any goods, wares or merchandise, and shall be convicted thereof, every such accepting bribes, or conniving at officer or other person shall forfeit and pay a sum not less than two hundred, nor more false entries. than two thousand dollars for each offence; and any person giving or offering any bribe, For offering recompense or reward for any such deception, collusion or fraud, shall forfeit and pay a sum not less than two hundred dollars, nor more than two thousand dollars, for each offence. And in all cases where an oath or affirmation is by this act required from a master False swearing te or other person having the command of a ship or vessel, or from an owner or consignee be deemed perjury. of any goods, wares and merchandise, his, her or their factor or agent, and generally whenever an oath or affirmation is required from any person or persons whatsoever, by virtue of this act, if the person so swearing or affirming shall swear or affirm falsely, such person shall, on indictment and conviction thereof, be liable to the same pains and penalties prescribed for persons convicted of wilful and corrupt perjury.

393. All penalties accruing by any breach of this act, shall be sued for, and recovered Ibid. 289. with costs of suit, (a) in the name of the United States of America, (b) in any court comHow penalties petent to try the same; and the trial of any fact which may be put in issue, shall be recoverable. within the judicial district in which any such penalty shall have accrued; and the collector, within whose district the seizure shall be made, or forfeiture incurred, is hereby enjoined to cause suits for the same to be commenced without delay, and prosecuted to effect; and is moreover authorized to receive from the court within which such trial is had, or from the proper officer thereof, the sum or sums 80 recovered, (c) after deducting all proper charges to be allowed by the said court; and on receipt thereof the said col- Collectors to relector shall pay and distribute the same without delay, (d) according to law, and transmit ceive and disquarter-yearly to the treasury an account of all moneys by him received for fines, penal ties and forfeitures, during such quarter.

tribute them.

394. And all ships or vessels, goods, wares or merchandise, which shall become for Proceedin feited in virtue of this act, shall be seized, libelled and prosecuted as aforesaid, in the against for property. proper court having cognisance thereof; (e) which court shall cause fourteen days' notice to be given of such seizure and libel, by causing the substance of such libel, with the order of the court thereon, setting forth the time and place appointed for trial, to be inserted in some newspaper published near the place of seizure, and also by posting up the same in the most public manner, for the space of fourteen days, at or near the place of trial; for which advertisement a sum not exceeding ten dollars shall be paid; and proclamation shall be made in such manner as the court shall direct: and if no person Proclamat shall appear and claim any such ship or vessel, goods, wares or merchandise, and give bond to defend the prosecution thereof, and to respond the cost in case he shall not support his claim, the court shall proceed to hear and determine the cause according to law.

delivered to

395. And upon the prayer of any claimant to the court, that any ship or vessel, goods, Property to be wares or merchandise so seized and prosecuted, or any part thereof, should be delivered claimant on to such claimant, (g) it shall be lawful for the court to appoint three proper persons to stipulation. appraise such ship or vessel, goods, wares or merchandise, who shall be sworn in open court for the faithful discharge of their duty; and such appraisement shall be made at the expense of the party on whose prayer it is granted; and on the return of such appraisement, if the claimant shall with one or more sureties, to be approved of by the court, execute a bond in the usual form (h) to the United States, for the payment of a sum equal to the sum at which the ship or vessel, goods, wares or merchandise, so prayed to be delivered, are appraised, and moreover produce a certificate from the collector of the district wherein such trial is had, and of the naval officer thereof, if any And payment of there be, that the duties on the goods, wares and merchandise, or tonnage duty on the ship or vessel so claimed, have been paid (i) or secured in like manner, as if the goods, wares or merchandise, ship or vessel had been legally entered; the court shall, by rule, order such ship or vessel, goods, wares or merchandise, to be delivered to the said claimant, and the said bond shall be lodged with the proper officer of the court, and if judgment shall pass in favor of the claimant, the court shall cause the said bond to be Proceedings on cancelled; but if judgment shall pass against the claimant, as to the whole or any part

(a) By information or debt. Walsh v. United States, 3 W. & M. 641. United States v. Allen, 4 Day, 474.

(b) If the information be filed by the district attorney, on be half of the United States, though expressed to be for the benefit of the collector and all concerned, it will be sustained. Walsh v. United States, 3 W. & M. 341.

(c) Fines imposed for obstructing officers of the customs, as well as penalties, are to be received and distributed by the collector. Ex parte Marquand. 2 Gall. 552.

(d) This merely points out the officer who is to receive and distribute the money, where no dispute exists respecting the distribution; it does not affect the jurisdiction of the courts to examine into contested claims to the money, whilst under its control, and

duties.

the bond.

to direct in what manner it is to be distributed. Westcot v. Bradford, 4 W. C. C. 498.

(e) Seizures under this act are of admiralty jurisdiction, and to be prosecuted in the district courts. The Margaret, 9 Wh. 427-8. (g) This section does not extend to seizures under other acts. The Brig Struggle, 1 Gall. 476.

(h) A bond voluntarily given upon the delivery of property on bail, on application of the claimant, is good, although the condi tion does not exactly conform to the requirements of this section. The Brig Struggle. 1 Gall. 476.

(7) The duties paid are not affected by the decision on the libel. 2 Opin. 51-2.

2 March 1799. of such ship or vessel, goods, wares or merchandise, and the claimant shall not within twenty days thereafter pay into the court, or to the proper officer thereof, the amount of the appraised value of such ship or vessel, goods, wares or merchandise so condemned, with the costs, judgment shall and may be granted upon the bond, on motion in open court, without further delay.(a)

On certificate of probable cause, no costs to be recovered

396. And when any prosecution shall be commenced, on account of the seizure of any ship or vessel, goods, wares or merchandise, and judgment shall be given for the claimant or claimants; if it shall appear to the court before whom such prosecution shall be tried (4) that there was a reasonable cause of seizure, the said court shall cause a proper certificate or entry to be made thereof, (c) and in such case the claimant or claimants shall Nor prosecutor to not be entitled to costs, nor shall the person who made the seizure, or the prosecutor, be liable to action, suit or judgment on account of such seizure and prosecution: Provided, That the ship or vessel, goods, wares or merchandise, be after judgment forthwith returned to such claimant or claimants, his, her or their agent or agents: And provided, That no action or prosecution shall be maintained in any case under this act, unless the same shall have been commenced within three years next after the penalty or forfeiture was incurred.

be sued.

Limitation of suits.

Ibid. 290. Condemned pro

397. All ships or vessels, goods, wares or merchandise, which shall be condemned by virtue of this act, and for which bond shall not have been given by the claimant or perty to be sold. claimants, agreeably to the provisions for that purpose in the foregoing section, shall be

Notice.

Proceeds to be

paid over for distribution.

Ibid. 91.

Distribution of fines, penalties

and forfeitures.

Share of informer.

sold by the marshal or other proper officer of the court in which condemnation shall be had, to the highest bidder, at public auction, by order of such court, and at such place as the court may appoint, giving at least fifteen days' notice (except in cases of perishable goods) in one or more of the public newspapers of the place where such sale shall be; or if no paper is published in such place, in one or more of the papers published in the nearest place thereto; for which advertising a sum not exceeding five dollars shall be paid.(d) And the amount of such sales, deducting all proper charges, shall be paid within ten days after such sale by the person selling the same, to the clerk or other proper officer of the court directing such sale, to be by him, after deducting the charges allowed by the court, paid to the collector of the district in which such seizure or forfeiture has taken place, as hereinbefore directed.

398. All fines, penalties and forfeitures, (e) recovered by virtue of this act, (and not otherwise appropriated), shall, after deducting all proper costs and charges, be disposed of as follows: one moiety shall be for the use of the United States, and be paid into the treasury thereof, by the collector receiving the same; the other moiety shall be divided between, and paid in equal proportions, to the collector and naval officer of the district,(g) and surveyor of the port, wherein the same shall have been incurred, or to such of the said officers as there may be in the said district; (h) and in districts where only one of the aforesaid officers shall have been established, the said moiety shall be given to such officer: Provided nevertheless, That in all cases where such penalties, fines and forfeitures shall be recovered in pursuance of information given to such collector, by any person other than the naval officer or surveyor of the district, the one-half of such moiety shall be given to such informer, (i) and the remainder thereof shall be disposed of between the collector, naval officer, and surveyor or surveyors, in manner aforesaid: Provided When officers of also, That where any fines, forfeitures and penalties, incurred by virtue of this act, are recovered in consequence of any information given by any officer of a revenue cutter, they shall, after deducting all proper costs and charges, be disposed of as follows: onefourth part shall be for the use of the United States, and paid into the treasury thereof in manner as before directed; one-fourth part for the officers of the customs, to be distributed as herein before set forth; and the remainder thereof to the officers of such cutter, Payment of costs. to be divided among them agreeably to their pay: (k) And provided likewise, That whenever a seizure, condemnation and sale of goods, wares or merchandise, shall take place within the United States, and the value thereof shall be less than two hundred and fifty dollars, that part of the forfeiture which accrues to the United States, or so much thereof as may be necessary, shall be applied to the payment of the cost of prosecution. And

revenue cutters

to share.

(a) Judgment cannot be rendered on the bail-bond, until after wenty days from the decree of condemnation, and then in open court. McLellan v. United States, 1 Gall. 227. See United States v. Four Part Pieces of Woollen Cloth, 1 Paine, 435.

(b) To authorize the granting of a certificate of probable cause, there must have been a claim, a trial and a decree for the claimants. Lovett v. Bispham, 2 Am. L. J. 97, 104.

(c) A decree of acquittal, on a proceeding in rem, without a certificate of probable cause, is conclusive, in every inquiry before any other court, that there was no justifiable cause of seizure. The Apollon. 9 Wh. 362. Gelston v. Hoyt, 3 Ibid. 316. (d) See infra, 408.

(e) This embraces fines imposed for obstructing officers of the customs. Ex parie Marquand. 2 Gall. 552. But not the duties paid on the release of the property on bond. Hoyt v. United

States, 10 How. 109. And see The Gefla, 1 Mas. 88. Ferguson ₺.
United States, 9 Law Rep. 621.

(g) Those who were in office, at the time of the seizure, are entitled to a share of the forfeiture; and not their successors in office. Jones v. Shore's Executor, 1 Wh. 462. 8. c., 1. Brock. 285. Van Ness v. Buel, 4 Wh. 74.

(0) If there is no naval officer, an equal division is to be made between the collector and surveyor. Jones v. Shore's Executoər, 1 Wh. 462. S. C., 1 Brock. 255.

(1) Where a seizure is made by a collector. in pursuance of information given by an inspector of the customs, the inspector is entitled to the informer's share. Hooper v. Fifty-one Casks of Brandy. Davies, 370.

(4) Their right to the moiety of the proceeds is not impaired by the allegation that the seizure was made within the waters of a district. 5 Opin, 721.

be it further provided, That if any officer, or other person entitled to a part or share of 2 March 1799. any of the fines, penalties or forfeitures, incurred in virtue of this act, shall be necessary Persons entitled as a witness on the trial for such fine, penalty or forfeiture, such officer or other person may be witmay be a witness upon the said trial; (a) but in such case he shall not receive nor be But to receive no entitled to any part or share of the said fine, penalty or forfeiture, and the part or share share. to which he otherwise would have been entitled, shall revert to the United States.

nesses.

2 Stat. 422.

cases of seizure.

399. When any prosecution shall be commenced on account of the seizure (b) of any 24 Feb. 1807 3 1. ship or vessel, goods, wares or merchandise, made by any collector or other officer, under any act of congress authorizing such seizure, and judgment shall be given for the claim- Certificate of probable cause to ant or claimants, if it shall appear to the court before whom such prosecution shall be be granted in all tried, (c) that there was a reasonable cause of seizure, the said court shall cause a proper certificate or entry to be made thereof; and in such case the claimant or claimants shall not be entitled to costs, nor shall the person who made the seizure, or the prosecutor, be liable to action, suit or judgment on account of such seizure and prosecution: Provided, That the ship or vessel, goods, wares or merchandise be, after judgment, forthwith returned to such claimant or claimants, his, her or their agent or agents.

3 Stat. 456.

400. In addition to the forfeitures and penalties heretofore provided by law, (d) for 20 Feb. 1819 2 1. making a false entry with the collector of any district, of any goods, wares or merchandise, for the benefit of drawback or bounty on exportation, the person making such false Additional penalty for makentry shall (except in the cases heretofore excepted by law) forfeit and pay to the United ing false entry States a sum equal to the value of the articles mentioned or described in such entry; to be sued for, recovered, distributed and accounted for, in the manner prescribed by the act entitled "An act to regulate the duties on imports and tonnage," passed on the 2d day of March 1799.

for drawback, &c.

3 Stat. 781.

lect to deliver

401. Every master or other person having charge of a vessel, boat, canoe or raft, or 3 March 1823 § 1. the conductor or driver of any carriage or sleigh, or other person bringing merchandise, from any foreign territory adjacent to the United States, who shall neglect or refuse to Penalty for neg deliver a manifest, as is required in and by the act entitled "An act further to regulate manifest on imthe entry of merchandise imported into the United States from any adjacent territory,' passed the 2d day of March 1821, shall be subject to pay, instead of the penalty of four tory. hundred dollars imposed by the first section of said act, four times the value of the merchandise so imported.(e)

"portation from adjacent terri

Ibid. ? 2.

Penalty for conliable to seizure.

402. If any person or persons shall receive, conceal or buy any goods, wares or merchandise, knowing them to have been illegally imported into the United States, and liable to seizure by virtue of any act in relation to the revenue, such person or persons cealing goods shall, on conviction thereof, forfeit and pay a sum double the amount or value of the goods, wares or merchandise so received, concealed or purchased.

Ibid. 3.

403. If any person (g) shall forcibly resist, prevent or impede, any officer of the customs or their deputies, (h) or any person assisting them in the execution of their duty, Penalty for resuch person, so offending, shall, for every such offence, be fined a sum not exceeding sisting officers, four hundred dollars.

&c.

Ibid. 5.

Recovery and

404. All penalties and forfeitures, incurred by force of this act, shall be sued for, recovered, distributed and accounted for, in the manner prescribed by an act, entitled "An act to regulate the collection of duties on imports and tonnage," passed on the 2d distribution of penalties. day of March, Anno Domini 1799.

4 Stat. 593.

goods do not

405. Whenever, upon the opening and examination of any package or packages of 14 July 1832 8 14. imported goods, composed wholly, or in part, of wool or cotton, in the manner provided by the 4th section of the act for the more effectual collection of the impost duties, Forfeiture where approved on 28th day of May 1830, (i) the said goods shall be found not to correspond correspond with with the entry thereof at the custom house; and if any package shall be found to con- entry. tain any article not entered, such article shall be forfeited; or if the package be made up with intent to evade or defraud the revenue, the package shall be forfeited; and so much of the said section as prescribes a forfeiture of goods found not to correspond with the invoice thereof, be, and the same is hereby, repealed.(k)

5 Stat. 565.

406. If any person shall knowingly and wilfully, with intent to defraud the revenue 30 Aug. 1842 3 19. of the United States, smuggle or clandestinely introduce into the United States any goods, wares or merchandise, subject to duty by law, and which should have been

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30 August 1842. invoiced, without paying or accounting for the duty, or shall make out, or pass, or Punishment of attempt to pass, through the custom house, any false, forged or fraudulent invoice, every

smuggling.

Ibid. 21.

of fraud.

such person, his, her or their aiders and abettors, shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in any sum not exceeding five thousand dollars, or imprisoned for any term of time not exceeding two years, or both, at the discretion of the court.

407. The collector shall designate on the invoice at least one package of every invoice, Examination of and one package at least of every ten packages of goods, wares or merchandise, and a packages. greater number, should he or either of the appraisers deem it necessary, imported into such port, to be opened, examined and appraised, (a) and shall order the package or Forfeiture in case packages so designated to the public stores for examination; and if any package be found by the appraisers to contain any article not specified in the invoice, and they or a majority of them shall be of opinion that such article was omitted in the invoice with fraudulent intent on the part of the shipper, owner or agent, the contents of the entire package in which the article may be shall be liable to seizure and forfeiture, on conviction thereof before any court of competent jurisdiction; but if said appraisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent or consignee: Provided, That such forfeiture may be remitted by the secretary of the treasury, on the production of evidence, satisfactory to him, that no fraud was intended: Provided further, That if, on the opening of any of the package or packages of goods, a deficiency of any article shall be found, on exami nation by the appraisers, the same shall be certified to the collector on the invoice, and an allowance for the same be made in estimating the duties.

Remission.

When deduction of duties

may be made.

2 April 1844 1. 5 Stat. 653.

Proceedings on seizure of goods

Appraisement.

Fees.

Notice of sale.

408. In all cases of seizure of any goods, wares or merchandise, which shall, in the opinion of the collector or other principal officer of the revenue making such seizure, be of the appraised value of one hundred dollars or less, (b) and which shall have been of less value than SO seized for having been illegally imported into the United States, the said collector of $100. the customs, or other principal officer of the revenue making such seizure, shall proceed as follows, that is to say: he shall cause a list, containing a particular description of the goods, wares or merchandise, so seized, to be prepared in duplicate, and an appraisement of the same to be made by two sworn appraisers, under the revenue laws, if there are such appraisers in such place of seizure; and if the said seizure be made where there are no such appraisers, then by two respectable and disinterested citizens of the United States, residing at the place where the seizure may be made, and to be selected by him for said purpose. The aforesaid list and appraisement shall be properly attested by such collector or other officer and the persons making the appraisement; and for which service said appraisers shall be allowed, out of the revenue, the sum of one dollar and fifty cents per day each. If the said goods shall be found by such appraisers to be of the value of one hundred dollars or less, the said collector or other officer shall publish a notice, for the space of three weeks, in some newspaper of the county or place where the seizure was made, describing the articles, and stating the time, place, and cause of their seizure, and requiring any person or persons claiming them to appear and make such claim within ninety days from the date of the first publication of such notice: Provided, That any person or persons claiming the goods, wares or merchandise, so seized, within the time specified in the notice, may file with such collector or other officer a claim, stating his or their interest in the articles seized, and may execute a bond to the United States, in the penalty of two hundred and fifty dollars, with two sureties, to be approved by the collector or other officer referred to, conditioned that, in case of condemnation of the articles so seized, the obligors will pay all the costs and expenses of the proceedings to obtain such condemnation; and upon the delivery of such bond to the collector or other officer mentioned, he shall transmit the same, with the duplicate list and description of the goods seized, to the United States district attorney for the district, who shall proceed thereon in the ordinary manner preSale, in default scribed by law: And provided also, That if there shall be no claim interposed and nc bond given, within the time above specified, the collector or other officer, as the case may be, shall give twenty days' notice of the sale of the goods, wares or merchandise, in the manner before mentioned; and at the time and place specified in such notice, shall sell the articles so seized at public auction, and, after deducting the expenses of appraisement and sale, he shall deposite the proceeds to the credit of the treasurer of the United States, as shall be directed by the secretary of the treasury.

Claimant may give bond.

Proceedings thereon.

of claim or bond.

Ibid. 22.

409. Within one year after the sale of any goods, wares or merchandise, in virtue of this act, any person or persons claiming to be interested in the goods, wares or merchandise so sold, may apply to the secretary of the treasury for a remission of the forfeiture (a) Unless this be done, the appraisement is void. Burgess r. Converse, 2 Curt. C. C. 216.

(b) See infra, 411.

after sale.

thereof, or any of them, and a restoration of the proceeds of the said sale, which may 2 April 1844. be granted by the said secretary, upon satisfactory proof, to be furnished in such manner When forfeiture as he shall prescribe: Provided, That it shall be satisfactorily shown that the applicant, may be remitted at the time of the seizure and sale of the goods in question, and during the intervening time, was absent out of the United States, or in such circumstances as prevented him from knowing of such seizure, and that he did not know of the same; and, also, that the said forfeiture was incurred without wilful negligence or any intention of fraud on the part of the owner or owners of such goods.

Ibid. ? 3.

410. If no application for such restoration be made within one year, as herein before prescribed, then at the expiration of the said time, the secretary of the treasury shall When proceeds cause the proceeds of the sale of the said goods, wares or merchandise to be distributed to be distributed. according to law, as in the case of goods, wares and merchandise condemned and sold pursuant to the decree of a competent court.

9 Stat. 3.

not distributable

411. No portion of the additional duties provided by the 17th section of the act of 11 Feb. 1846 3 3. August 30th 1842, entitled "An act to provide revenue from imports, and to change and modify existing laws imposing duties on imports, and for other purposes," shall be Additional duties deemed a fine, penalty or forfeiture, for the purpose of being distributed to any officer as penalties. of the customs; (a) but the whole amount thereof, when received, shall be paid directly into the treasury.

9 Stat. 82

412. The provisions of the act entitled "An act directing the disposition of certain 8 Aug. 1846 1. unclaimed goods, wares or merchandise, seized for being illegally imported into the United States," approved April 2d 1844, shall apply to all property of the appraised Act of 1844 to value of one hundred dollars or less, anything contained in any other act to the contrary perty seized, of notwithstanding.

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apply to all proless value than

$100.

11. Part of Vincennes district attached to Jeffersonville. 12. Indianapolis district. Crawfordsville district.

ville district enlarged. Office may be removed.

13. Fort Wayne district.

14. Sales in Fort Wayne district.
15. Office may be removed.

16. Certain lands attached to Crawfordsville district.
17. Sales regulated.

18. Other lands attached to Crawfordsville district.
19. Fort Wayne district enlarged.

Jefferson

20. Winamac district. Register and receiver. Office may be

5. Terms of the circuit and district courts. In absence of cir- removed. cuit court judge, questions of law may be adjourned.

III. LAND OFFICES.

6. Vincennes district. Register and receiver.

7. Vincennes district enlarged.

8. Jeffersonville district. Register and receiver.

21. Certain lands attached to Fort Wayne district. Others to Winamac. And others to Indianapolis.

IV. COLLECTION DISTRICTS.

22. Part of Indiana annexed to district of Chicago.

23. Evansville and New Albany ports of delivery. Annexed to

9. Certain lands attached to the district of Vincennes. Sales district of New Orleans. regulated.

10. Boundary between Vincennes and Jeffersonville.

24. Madison a port of delivery. Annexed to district of New Orleans.

I. ADMISSION INTO THE UNION.

3 Stat. 289.

1. That the inhabitants of the territory of Indiana be, and they are hereby authorized 19 April 1816 3 1. to form for themselves a constitution and state government, and to assume such name as they shall deem proper; and the said state, when formed, shall be admitted into the State govern Union upon the same footing with the original states, in all respects whatever.

ment.

Ibid. 2.

2. The said state shall consist of all the territory included within the following boundaries, to wit: bounded on the east, by the meridian line which forms the western boundary Boundaries of the of the state of Ohio; on the south, by the river Ohio, from the mouth of the Great Miami state. river to the mouth of the river Wabash; on the west, by a line drawn along the middle of the Wabash from its mouth, to a point, where a due north line drawn from the town of Vincennes would last touch the north-western shore of the said river; and from thence by a due north line, until the same shall intersect an east and west line, drawn through a point ten miles north of the southern extreme of Lake Michigan; on the north, by the said east and west line, until the same shall intersect the first-mentioned meridian line which forms the western boundary of the state of Ohio:(b) Provided, That the convention hereinafter provided for, when formed, shall ratify the boundaries aforesaid; otherwise

(a) Though this act applies, in terms, only to the additional duties levied under 17 of the act of 1842, yet those levied under 8 of the act of 1846, are only substitutes therefor in certain cases, and governed by the same rule as to distribution. Ring v. Maxwell, 17 How. 147.

(b) By act 2 March 1827, the surveyor-general was required, nnder the direction of the president, to canse to be surveyed, marked and designated, the northern boundary line of the state of Indiana, and a plat or plan thereof to be made, particularly noting the place where the said boundary line intersects or touches the margin of Lake Michigan and to return the same, when made, to

congress. 4 Stat. 236. By act 27 June 1834, a permanent and conspicuous landmark is to be established on the line dividing the states of Indiana and Illinois at some suitable point near Lake Michigan. Ibid. 696. And by act 23 June 1836, it is provided that the boundary line surveyed, marked and designated agreeably to the act 2 March 1827, shall be deemed and taken as the east and west line mentioned in the constitution of the state of Indiana, drawn through a point ten miles north of the southern extreme of Lake Michigan, and shall be and for ever remain the northern boundary of said state. 5 Stat. 57.

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