Schuchardt v. Lawrence
U.S. Circuit Court for the District of Southern New York
This was an action [by Frederick Schuch-ardt and another] against [Cornelius W. Lawrence] the collector of the port of New York, to recover back an excess of duties paid by the plaintiffs on sundry importations of gin.
1Opinion of the Court
INGERSOLL, District Judge.
In the case of Lawrence v. Caswell, 13 How. [54 U. S.] 488, the supreme court decided, that the duty of 100 per cent, ad valorem on brandies and other liquors, was to be assessed on the actual quantity which arrived in the United States, and not on the quantity stated in the invoices; in other words, that there should be no duty paid on that which had leaked out of the casks during the voyage.
From Slay 1, 1847, to September 21. 1850, the plaintiffs imported into New York, on five different occasions, a certain number of pipes of gin. On each importation, there was a…
2Cited by3 opinions
- Balfour v. SullivanUnited States Circuit Court · 1883
- Washington International Insurance v. United StatesUnited States Court of International Trade · 1988
- Washington International Insurance v. United StatesUnited States Court of International Trade · 1988