United States v. Leng
District Court, S.D. New York
Motion for judgment upon a verdict directed in favor of the plaintiff, subject to the opinion of the court. The action was brought to recover an alleged balance of duties due to the government upon three importations by the defendant, in 1880, of “iron tank-plates, punched and cut ready for use.” The three entries were made, respectively’, January 30th, February 16th, and April 10th.
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Motion for judgment upon a verdict directed in favor of the plaintiff, subject to the opinion of the court. The action was brought to recover an alleged balance of duties due to the government upon three importations by the defendant, in 1880, of “iron tank-plates, punched and cut ready for use.” The three entries were made, respectively’, January 30th, February 16th, and April 10th. The goods were entered by the defendant as “manufactures of iron not otherwise provided for,” and subject to estimated duties amounting, respectively, to $1,927.45, $1,348.55, and $1,835.05, which sums were paid…
1Opinion of the CourtBrown, J.
The small balance of S 11.90, which, upon the re-licjuidation in January, 1881, after the original decision of the secretary of the treasury, was found not to have been covered by the deposit at the time of the original entry, must, I think, bo assumed to have been paid in January, 1881, before the date of the last re-liquidation. It was proved that the money was given by the defendant to his custom-house broker for the purpose of payment, and the latter testified to his belief that he did pay it; and on the trial it was not understood that any question was made upon this point. Upon the…
2Cases cited18 opinions
- Martin v. Hunter's LesseeSupreme Court of the United States · 1816
- Nichols v. United StatesSupreme Court of the United States · 1869
- Bartlett v. KaneSupreme Court of the United States · 1854
- Rankin v. HoytSupreme Court of the United States · 1845
- Stairs v. PeasleeSupreme Court of the United States · 1856
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- Saji & Kariya Co. v. United StatesCourt of Customs and Patent Appeals · 1919
- Cassel v. United StatesU.S. Circuit Court for the District of Southern New York · 1906
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