Taylor v. Morton
U.S. Circuit Court for the District of Massachusetts
This action of assumpsit [by Charles G. Taylor and others], for money had and received, was against [Marcus Morton] the collector of customs of the port of Boston and Charles-town, and came on to be tried before the district judge, at a former term.
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This action of assumpsit [by Charles G. Taylor and others], for money had and received, was against [Marcus Morton] the collector of customs of the port of Boston and Charles-town, and came on to be tried before the district judge, at a former term. The parties put in their evidence, and then agreed that the case should be taken from the jury, and submitted to the court, with authority to draw all such inferences of fact as a jury would be authorized to draw from the evidence; and that a verdict should be entered as the court might think proper upon the law and the evidence.
1Opinion of the Court
CURTIS. Circuit Justice.
This is an action of assumpsit for money had and received, brought against the defendant as collector of the customs of the port of Boston, to recover back moneys alleged to have been illegally exacted by him in payment of duties, upon a quantity of hemp imported by the plaintiffs from Russia, while the tariff act of 1842 (5 Stat. 54S) was in operation. The duties charged were at the rate of forty dollars per ton. The plaintiffs allege that twenty-five dollars per ton was the true rate. The commercial treaty between the United States and Russia of the 18th December,…
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