Smuggle

To transport dutiable merchandise in such a manner as to defraud the revenue out of the duty or tax upon it. Smuggler: one who makes it a practice of defrauding the revenue, by stealthily carrying merchandise past the revenue officers, without payment of duty or tax. Smuggling: fraudulently carrying dutiable merchandise past the officers of the revenue, without paying duty or tax. Smuggled: brought into consumption without payment of lawful duty or tax, by fraudulent means. As these words have generally been used in the United States, they present the idea of an evasion of the laws imposing duty on imported goods; but they are probably not confined to importation. Tomlins says that smuggling is the offence of importing or exporting goods, without paying the duties imposed thereon by the custom or excise laws, wheieby the revenue is defrauded. And Wharton defines it as the offence of importing prohibited articles, or of defrauding the revenue by the introduction of articles into consumption, without paying the duties chargeable upon them; and says that it may be committed indifferently, either upon the excise or customs revenue. Throughout the commercial history of the United States there has been but little legislation imposing duties on exportation of merchandise, and only for a recent period have taxes on internal production been notable. Hence there has been little occasion to use " smuggle," except in reference to importations; but it may well have the broader meaning. It may, perhaps, extend to importing, exporting, or manufacturing goods concalled in England, the customs or excise laws; that is to say, perhaps a person who stealthily imports lewd and indecent pictures, the importation of which is not made subject to duty by the acts of congress, but is absolutely prohibited, is to be deemed a smuggler. But this point is doubtful, and it is very difficult to combine this element in one definition with all the others. And smuggling is not necessarily committed for the pm-pose of selling the goods: one who imports, &c., goods for his own use, without paying duty, may well be said to smuggle them; and, if he is not well termed a smuggler, it is because he does not make a practice or business of such importations: he is a smuggler pro hac vice, although the goods are not intended for market. Smuggle is a technical word. It implies something illegal, and is inconsistent with an innocent intent The idea conveyed by it is that of a secret introduction of goods, with intent to avoid payment of duty. {Stat. 16 ^ 17 Vict. ch.

107, § 244; Act of June 22, 1874, 18 Stat, at L. 186.) United States V. Claflin, 13 Blatchf. 178.

SOCIETAS; SOClilTE. The civil and French law terms corresponding to partnership. Every sociM is either umverse Ue, being either of all present property, or of all future gains; or particuliere, being a particular contract for one definite enterprise. Generally, the modes and consequences of a dissolution of a society are the same as for that of a partnership in English law.

Broum

Societas leonina.

A leonine partnership

In the Roman law, this term indicated a partnership in which the entire profits were to belong to some of the partners, to the exclusion of the others. It was so called in allusion to the fable of the lion and other animals, who, having entered into partnership for the purpose of hunting, the lion appropriated all the prey to himself. It was void.

Wha7-ton.

Societe anonyme

Seems to correspond to the limited partnership of our law.

Societe en commandite

Seems to correspond to the special partnership of our law.