Mr. Seward to Mr. Geofroy
Sir: With reference to the remonstrance of Messrs. Brulaton & Company, of New Orleans, against the exaction of certain duties, I have the honor to state that this department is informed by the Secretary of the Treasury that although a knowledge of the passage of the joint resolution of Congress of the 29th of April last, imposing an additional duty of fifty per cent. on importations, did not reach New Orleans until the 8th of May, from four to six days after the arrival of the brig Katica from Marseilles, and the sale of the greater part of the cargo, yet that the courts of the United States, as long ago as 1818, decided that an importer is personally liable for the duties legally due to the United States on the importation of any goods, wares, or merchandise. The Secretary of the Treasury is consequently of the opinion that he has no authority to issue orders to the collector of the customs at New Orleans to desist from his claim in the case referred to.
It is possible, however, that upon a proper application to Congress the relief claimed by Messrs. Brulaton & Co. might be granted.
Accept, sir, a renewed assurance of my high consideration.
Mr. L. de Geofroy, &c., &c., &c.