Sterling v. Hollister

OPINION OE THE COURT BY

ALLEN, C. J.

This is a case of submission under the statute upon an agreed statement of facts.

It appears that in August, 1872, a quantity of tobacco was purchased in New York by Hollister & Co. and dispatched to Honolulu, via San Francisco. At the time, the tobacco was *487under the control of the excise authorities of the United States, the duties not having been paid, but at San Francisco they were released from the charge of the United States authorities and placed by plaintiffs on board the bark I). C. Murray to be transported to Honolulu.

That in San Francisco, an…