Legal Opinion

Arthur v. Cumming

Supreme Court of the United States

Decided March 20, 1876No. 834PublishedCited by 26 opinions

Error to the Circuit Court of the Unitéd abates for the ■ Southern District of New York. \

1Opinion of the Court

Mr. Justice S wayne

delivered the opinion of the coffirt.

The defendants in error were the plaintiffs in the court bwlowThey claim that they were the importers of certain burlVps, upon which the' duty chargeable by .law was thirty per dent ad valorem; that the collector insisted the goods were “mil-cloth foundations,” upon which the duty is forty per cent W valorem, and compelled them to pay accordingly. They paUd under protest, and brought this suit to recover back, the allegad excess of ten per cent. Under the instructions of the court, |a verdict and judgment were given in their favor. The…

2Cases cited3 opinions

  1. Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
  2. Schuchardt v. AllensSupreme Court of the United States · 1864
  3. Curtis v. MartinSupreme Court of the United States · 1845

3Cited by26 opinions

  1. United States v. DowningCourt of Customs and Patent Appeals · 1929
  2. People Ex Rel. Hansen v. CollinsIllinois Supreme Court · 1933
  3. Molner v. United StatesDistrict Court, N.D. Illinois · 1959
  4. Anderson v. GladdenDistrict Court, D. Oregon · 1960
  5. Federal Land Bank of New Orleans v. MulkeySupreme Court of Alabama · 1934

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