In the case of Belle of the Sea, the United States Supreme Court was asked to decide whether a vessel that had been sold in a foreign country could be brought into the United States without paying duties. The vessel had been sold in a foreign country to a citizen of that country, and the purchaser had brought the vessel into the United States. The Collector of Customs for the port of entry had demanded that duties be paid on the vessel, and the purchaser had refused. The Supreme Court held that the vessel could not be brought into the United States without paying duties, as the vessel was not owned by a citizen of the United States. The Court reasoned that the vessel was subject to the laws of the country in which it was sold, and that the purchaser was not entitled to bring the vessel into the United States without paying duties. The Court also held that the purchaser was not entitled to any exemption from the payment of duties, as the vessel was not owned by a citizen of the United States. The Court concluded that the Collector of Customs was entitled to demand the payment of duties on the vessel.

In the case of Belle of the Sea, a majority opinion was reached that held in favor of the defendant. However, Justice Field dissented from this opinion and argued that under maritime law, a shipowner is liable for any damage caused by their vessel regardless if it was due to negligence or not. He reasoned that when an individual owns and operates a vessel they are responsible for its actions as well as those who operate it on behalf of them. Furthermore, he noted that since vessels can cause significant harm to other ships or individuals in their vicinity, owners should be held accountable even if there is no evidence proving negligence on their part. In conclusion Justice Field believed that maritime law should hold shipowners strictly liable for damages caused by their vessels regardless if they were negligent or not.