Butler v. Russell
U.S. Circuit Court for the District of Massachusetts
At law. Assumpsit brought by the plaintiff [Edward K. Butler], as an importing merchant, against the defendant [Thomas Bussell], as collector of the port of Boston, to recover back import duties, alleged to have been illegally exacted and paid under written protest.
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At law. Assumpsit brought by the plaintiff [Edward K. Butler], as an importing merchant, against the defendant [Thomas Bussell], as collector of the port of Boston, to recover back import duties, alleged to have been illegally exacted and paid under written protest. All the counts in the declaration, except the fourth one, were withdrawn, and to that the defendant demurred. [Demurrer sustained, and judgment rendered for defendant.] Briefly stated, the material facts, as alleged in the fourth count, were, that the plaintiff, on the 4th of March, 1807, imported into said port three cases of…
1Opinion of the Court
CLIFFORD, Circuit Justice.
Difficulties of so serious a character attend the solution of the question, that it will not be possible to determine it in a satisfactory . manner without a careful review of the different provisions upon the subject, in most or all of the recent acts of congress, regulating the levying and collection of import duties. Manufactures of goat’s-hair or mohair, or of which goat’s-hair or mohair was a component material, not otherwise provided for, were, by section 22 of the act of March 2, 1861, subjected to a duty of thirty per cent-um. 12 Stat. 192. But section 23 of…
2Cases cited4 opinions
- Dexter & Limerick Plank Road Co. v. AllenNew York Supreme Court · 1852
- Trustees of Phillips Academy v. KingMassachusetts Supreme Judicial Court · 1815
- Wheeler v. Roberts & RobertsNew York Supreme Court · 1827
- Pingree v. SnellSupreme Judicial Court of Maine · 1856
3Cited by5 opinions
- Zickler v. Union Bank & Trust Co.Tennessee Supreme Court · 1900
- In Re the New York Institution for the Instruction of the Deaf & DumbNew York Court of Appeals · 1890
- State Ex Rel. Farmer v. HaasSupreme Court of Alabama · 1940
- State Ex Rel. Farmer v. HaasAlabama Court of Appeals · 1940
- People v. ClearyNew York Court of Sessions · 1895