Appeal from the District Court of the United States for the Northern Division of the District of Washington.

In the libel of information filed by the appellant in the court below it is alleged that the barkentine in question “is a foreign vessel, of foreign build and manufacture, of 1289 tons net, which your informant believes, having been informed, that she was made and manufactured in Glasgow, Scotland,” and that she entered the port of Port Gamble, Wash., on the 17th day of April, 1903, having come from the port of Manila, Philippine Islands, by the way of British Columbia, and was, on the 30th day of April, seized by the collector of customs of the district of Puget Sound for failure to pay the tonnage dues alleged to have been imposed by statute, and for failure to pay the light money there provided for; it being also alleged that the vessel is not, by reason of any of the exceptions contained in the laws, treaties, or proclamations of the United States, exempt from the payment of such tonnage duties and light money, and the captain thereof failing, upon entry of the vessel, or at any other time, to take or make the oath or affidavit required by section 4226 of the Revised Statutes [U. S. Comp. St. 1901, p. 2855]. The libel further alleges that by reason of the facts stated the vessel became forfeited to the United States, and that she, her boats, tackle, apparel, and furniture, and her owners, became liable to the government in the sum of $644.50 tonnage dues under section 4219 of the Revised Statutes [U. S. Comp, St. 1901, p. 2848], and in the further sum of $77.34 by virtue of the act of June 19, 1886, and in the further sum of $644.50 by virtue of section 4226 of the Revised Statutes, no part of which has been paid, and all of which the vessel, her captain, owners, and agents, refused to pay. In consequence of which the government sought the usual decree of condemnation and sale;. The libel was answered by D. H. Ward, the sole owner of the barkentine* who is a citizen of the United States, residing at Manila. In his answer the claimant admitted “that the defendant, the barkentine Alta, is a foreign vessel, of foreign build and manufacture, of 1,289 tons net, and that she was made and manufactured in Glasgow, Scotland”; but the claimant in his answer further alleges:

“(1) That said barkentine Alta was built in Glasgow, Scotland, in the year 1900, and prior to and on the 7th day of February. 1903, was owned by the Philippine Shipping Company, a corporation organized and existing under and by virtue of the laws of the United States relating to the Philippine Archipelago, and on the 7th day of February, 1903, the said Philippine Shipping Company duly sold, transferred, and set over unto D. H. Ward, this claimant, the whole of the barkentine Alta, her tackle, apparel, and furniture, and thereupon executed and delivered a bill of sale of the said barkentine Alta, her tackle, apparel, and furniture, to this claimant, which said bill of sale was duly and properly executed.

“(2) That at said time said D. H. Ward was and now is a native-born citizen ■of the United States, and residing at Manila, Philippine Islands.

“(3) That thereupon, on February 10, 1903, the said barkentine Alta then and there being an unregistered vessel, owned by a citizen of the United States, to wit, this claimant, said claimant applied to the collector of customs of the United States for the Philippine Archipelago for the issuance to him of a certificate of ownership and a certificate of protection under the laws of the United States, and thereupon the said claimant delivered to the collector of customs of the United States for the Philippine Archipelago the bill of sale hereinbefore described; said bill of sale has been ever since and now is retained by said collector of customs; and thereupon and at said time this said claimant made and delivered to the said collector of customs an affidavit in the words and figures following, to wit:

“ ‘Affidavit.

■“ ‘City of Manila, Philippine Islands — ss. Sail Alta.

“ ‘Personally appeared before me the undersigned, one D. H. Ward, who, being duly sworn, deposes and says: That he is a citizen of the United States of

America, and that he acquired his citizenship in the following manner: by ■birth in the United States in the town of Columbia, state of California, in the year of 1858, and that he is a resident of the Philippine Islands.

“ ‘D. H. Ward.

•“ ‘Sworn to and subscribed before me this 12th day of Febry, 1903.

■“ ‘[Official Seal.] Chas. Steinhiller.

i‘ ‘Empowered to administer oaths under the provisions of Sec. 21, Act No. 355.’

“(4) That thereupon, in pursuance of the laws of the United States, said collector of customs of the United States for the Philippine Archipelago made and issued under his official seal to said D. H. Ward, as the owner of said barkentine Alta, the following certificate of ownership and the following certificate of protection:

“ ‘1st Cl. No. 430. Original.

“ ‘Certificate of Ownership.

“ T, W. Morgan Shuster, collector of customs for the Philippine Archipelago, do hereby certify that the within bill of sale, bearing date of 7 day of Febry., 1903, of the barkentine vessel called the Alta, 1,385.07 gross tons, 1,289.38 net tons, sold and transferred by the Philipp. Shippg. Co. to D. H. Ward of Manila, P. I., has been proved satisfactorily to me to have been duly executed, and I further certify that D. H. Ward herein mentioned as the purchaser of said vessel is a citizen of the United States, and a resident of the Philippine Islands. W. Morgan Shuster,

“ ‘Collector of Customs for the Philippine Archipelago.

•“ ‘[Official Seal.] By H. B. McCoy,

“ ‘Deputy Collector of Customs for the Philippine Archipelago.

■“ ‘Collector of Customs for the Philippine Archipelago.

■“ ‘Port of Manila, P. I.

•“ ‘Date Febry. 10, 1903.

“ ‘[50 ct. stamp attached and canceled.]’

‘Certificate No. 1,858. 1st Cl. No. 430.

“ ‘Port of Manila, Philippine Islands.

“ ‘The United States of America,

“ ‘Philippine Islands.

“ ‘Certificate of Protection.

■‘“In pursuance of executive ordez-, approved July 3, 1899, by the President tat the United States, H. Ward, residing at Manila, Philippine Islands, ceded to the United States by Spain, on April 11, 1899, having sworn that he is a citizen of the United States and having sworn that he is the owner of the vessel called the Alta, and that said vessel was built in the year 1900, at Glasgow, Scotland, and that said vessel is a barkentine of 1,385.07 gross tons and 1,289.38 net tons, and that said vessel has one deck and four masts, and that her length is 69.06 ms., her breadth 13.45 ms., and her depth 6.10 ms., and that said vessel is engaged in legitimate trade. Therefore, said vessel is by this certificate entitled to the protection and flag of the United States.

“ ‘Given under my hand at the Port of Manila, Philippine Islands, this 10th day of Febry. in the year one thousand nine hundred and three.

“ ‘[Official Seal.] [Signed] W. Morgan Shuster,

“ ‘Collector of Customs for the Philippine Archipelago.

“ ‘A true copy from the original. W. Morgan Schuster.

“ ‘Collector of Customs for the Philippine Archipelago.

“ ‘By Letto P. Mobley,

“ ‘Chief Consular and Statistical Division.

“ ‘[50 ct. stamp attached and canceled.]’

—Which said certificate of ownership and said certificate of protection and each of them have been ever since retained in the possession of the said claimant and the master of said vessel, though the originals thereof were at the time of the filing of the affidavit with the master of said vessel hereinafter mentioned with the collector of customs at the port of Port Townsend, duly submitted to said collector for inspection.

“(5) That on or about the 20th day of February, 1903, said barkentine Alta cleared from the port of Manila, Philippine Islands, in ballast, and without carrying any cargo whatsoever, for a voyage to Port Townsend, Wash., being then and there owned by this claimant, as aforesaid, and carrying the said certificate of ownership and the said certificate of protection, as aforesaid, and on or about the 30th day of April, 1903, arrived at Port Townsend, the district of Washington aforesaid, and was thereupon seized by the collector of customs of the United States of the district of Puget Sound for the nonpayment of tonnage dues and light money as is set out in the information of libel herein.

“(6) That on the arrival of said vessel at Port Townsend, and before her seizure as set out in said information of libel, the master of said vessel tendered to said collector of customs the sum of $77.34 in payment of tonnage taxes, under the act of June 19, 1886.

“(7) That upon the seizure of said vessel for the causes set forth in said libel, and said W. Tbonagel, the master thereof upon being advised of the cause of said seizure, duly filed with the collector of customs for the district of Puget Sound the affidavit required by section 4226 of the Revised Statutes, and in the words and figures following, to wit:

“ ‘State of Washington, District of Puget Sound, County of King — ss.

“ ‘W. Thonagel, being first duly sworn, on oath deposes and says: That he is, and for thirty years last past has been, a citizen of the United States, and that he is, and has been ever since the launching thereof, master of the barkentine Alta, and that during all the times herein mentioned all of the officers of said vessel have been and are now citizens of the United States. That the said barkentine Alta was built in the year 1900, at Glasgow, Scotland, and that on the 7th day of February, 1903, the whole of said barkentine Alta was sold and transferred by the Philippine Shipping Company to D. H. Ward of Manila, Philippine Islands. That the said barkentine is of 1,385.07 gross tons and 1,289.38 net tons measurement, and has one deck and four masts. That the said D. H. Ward is a native-born citizen of the United States, having been born in the town of Columbia, state of California, in the year 1858, and is now temporarily a resident of Manila, in the Philippine Islands. That on the 10th day of February, 1903, there was issued to the said D. H. Ward, the sole owner of said vessel, a certificate of protection, signed and under the seal of the collector of customs for the Philippine Archipelago, at Manila, a copy of which is hereto attached and marked “Exhibit A.” That on the 10th day of February, 1903, there was issued to the said D. H. Ward a certificate of ownership under the hand and seal of the said collector of customs, a copy of which is hereto attached, and marked “Exhibit B”; and there is hereto attached, marked “Exhibit C,” a copy of the affidavit of the said D. H. Ward before the collector of customs at Manila, P. I., as to the citizenship of the said D. H. Ward. That On or about the 27th day of February, 1903, the said barkentine Alta, under the command of this affiant, cleared from the port of Manila, P. I., for the port of Port Townsend, in the district aforesaid, where she arrived on the 30th day of April, 1903. That soon after her arrival she was seized by the collector of customs for the district of Puget Sound for her failure to pay a duty of fifty cents per ton as light money under the provisions of section 4225, Revised Statutes of the United States. That the said D. H„ Ward, the owner of said vessel, is now a resident of the said port of Manila, and is not within the district of Puget Sound; and that this affiant, as the master of said barkentine, makes this affidavit under the provisions of section 4226 of the Revised Statutes of the United States, for the purpose of relieving said vessel from the said duty of fifty cents per ton as light money. That the said barkentine Alta is an unregistered vessel, owned solely by the said D. H. Ward, a citizen of the United States, and is carrying the said certificate of protection issued as aforesaid from the custom house of the United States at Manila, P. I., and the said certificate of ownership issued from said custom house, proving the said vessel to be American property, and that the said certificate of protection and certificate of ownership possessed by said barkentine Alta contain the name' of the said D. H. Ward, who is the sole owner of the said barkentine Alta. That no part of the said barkentine Alta has been sold or transferred since the date of such certificate of ownership and certificate of protection, and that no foreign subject or citizen has, to the best of the knowledge and belief of this affiant, any share, by way of trust, confidence, or otherwise, in such vessel, or any part thereof. That this affiant herewith submits to the said collector of customs of the district of Puget Sound' the original of the documents, copies of which are hereto attached. W. Thonagel.

“ ‘Subscribed and sworn to before me this 14th day of May, A. D. 1903.

“ ‘[Notarial Seal.] H. J. Ramsey,

“ ‘Notary Public in and for the State of Washington, Residing at Seattle.’ ”

The claimant, in his answer, admits the seizure of the vessel by the collector of customs, as alleged in the libel, for its failure to pay the moneys alleged to be due to the government, and admits that the vessel entered the port of Port Townsend from the port of Manila, and that she came by way of Victoria, British Columbia, but alleges that she did 'not enter at or clear from that port, and alleges that it is not true that the vessel is not, by reason of the exceptions contained in the laws, treaties, and proclamations of the United States, exempt from the payment of the dues and light money alleged to be due to the government, and that it is not true that the captain of the vessel failed to make the oath or affidavit required by section 4226 of the Revised Statutes.

The answer admits that there became due and owing to the United States the sum of $77.34 under and by virtue of the act of Congress of June 19, 1886, c. 421, 24 Stat. 81 [U. S. Comp. St. 1901, p. 2850], which sum it is averred “has been heretofore tendered, and which said sum was before the filing of said information of libel and upon her (the vessel’s) entry at the port of Port Townsend duly tendered to the collector of customs by the master of said vessel,” but denies that either of the other sums claimed ever became due or owing to the government.

“Exceptions to this answer were filed by the United States in the court below, and, being by that court overruled, the government elected to stand upon the exceptions, and submitted to judgment against it, and has brought the case here for review.”