In the United States v. Benjamin Chairs and Others, the Supreme Court heard a case involving an alleged conspiracy to defraud the government of revenue from duties imposed on imported goods. The defendants were accused of conspiring to smuggle merchandise into Baltimore without paying customs duties due upon it. The court found that although there was evidence of smuggling, there was no proof that any agreement had been made between them or with anyone else for such purpose; thus, they could not be convicted under the indictment as charged. Furthermore, since Congress had not provided for punishment in cases where persons conspired together to commit fraud against itself by evading its laws imposing taxes or other charges on imports, those involved could not be held liable either criminally or civilly for their actions. Ultimately, all parties were acquitted and released from custody.

In the United States v. Benjamin Chairs and Others, the Supreme Court was tasked with determining whether a federal court had jurisdiction to try an indictment for piracy that occurred on board of a foreign vessel in international waters. The majority opinion held that it did not have such authority, as Congress had not specifically granted it power over crimes committed outside of its territorial limits. Justice Story dissented from this ruling, arguing that Congress could constitutionally grant courts jurisdiction over offenses committed beyond their boundaries if they were done against citizens or property belonging to the United States. He further argued that since piracy is considered an offense against all nations and humanity itself, there should be no limitation on where those accused can be tried for their alleged crime; thus he concluded that federal courts do indeed possess jurisdiction in cases like these involving acts of piracy occurring outside U.S. territory or waters