United States Statutes at Large/Volume 5/28th Congress/1st Session/Chapter 31
Chap. XXXI.—An Act to amend the judiciary act passed the twenty fourth of September, one thousand seven hundred and eighty-nine.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,Act of Sept 24, 1789, ch. 20.
Appeal to lie from Circuit to Supreme Court of the U. S. in any civil suit arising under revenue laws without regard to the amount. That final judgments in any circuit court of the United States, in any civil action brought by the United States for the enforcement of the revenue laws of the United States, or for the collection of the duties due, or alleged to be due, on merchandise imported therein, may be re-examined, and reversed or affirmed, in the Supreme Court of the United States, upon writ of error, as in other cases, without regard to the sum or value in controversy in such action, at the instance of either party.
Approved, May 31, 1844.