Erhardt v. Ballin
Court of Appeals for the Second Circuit
In Error to tlie Circuit Court of the United States for the Southern District of New York. At Law. Action by William Ballin and others against Joel Erhardt, as collector of the port of New York, to recover duties paid under protest. There was judgment for plaintiffs, and defendant brought error.
1Opinion of the Court
WALLACE, Circuit Judge.
The plaintiff in error was defendant in the court below. The suit was brought against him to recover duties alleged to have been illegally exacted by him, as collector of the port of New York, upon the importation by the plaintiffs, during the year 1889, of certain cotton goods, which goods he classified as “hemmed handkerchiefs,” dutiable at 40 per cent, ad valorem, under one of the clauses of Schedule I of the tariff act of March 3, 1883. The plaintiffs insisted that the importations were articles which at the date of the passage of the act were commercially known as…
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