US v Sullivan 26 F 2nd 606

The Florence, a British Yacht with cargo of whisky destined to Miquelon, from Havana, became disabled on high seas, showing distress, a US revenue ship came to her assistance and towed it to Florida, where the master reported to customs the conditions of entry and said he had no intention of landing his cargo in the US. Before go to Georgia for reparations, he had to execute a bond in the sum of $18,700, estimated duty of the Cargo; repairs were done in Georgia and the ship departed. US customs tried to recover the full amount of the bound since proof of delivery of cargo to the destination had not been fulfilled

The Florence did not violate any law; no question of collecting revenue is presented.