Rankin v. Hoyt
Supreme Court of the United States
This case came up, by writ of error, from the Circuit Court of the United States for the Southern District of New York. It was an action brought by the plaintiffs in error, transacting business as copartners, in the city of New York, under the name of Smith, Thurger, & Co., for the return of duties which they alleged to have- been illegally exacted, upon several importations of wool, by Hoyt, the collector of New York.
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This case came up, by writ of error, from the Circuit Court of the United States for the Southern District of New York. It was an action brought by the plaintiffs in error, transacting business as copartners, in the city of New York, under the name of Smith, Thurger, & Co., for the return of duties which they alleged to have- been illegally exacted, upon several importations of wool, by Hoyt, the collector of New York. The acts of Congress which bear upon the case are the following. By the act of the 14th of July, 1832, entitled “ An act to alter and amend the several acts imposing duties on…
1Opinion of the CourtJustice Woodbury
The right of the plaintiffs to recover in this case, and consequently to have areversal of the judgment rendered in the Circuit Court, must depend on the legality of the course pursued by the defendant.
No question has been made by counsel, that an action in this particular form cannot be maintained against a collector of the customs,-if the course pursued by him was illegal, or that the protest against paying the duties should have been in' writing ; points which have arisen in similar controversies'and led to special legisla lion by Congress, but not being made here, it is not necessary now…
2Cases cited1 opinion
- Cody v. StateMississippi Supreme Court · 1872
3Cited by38 opinions
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