Powers v. Barney
U.S. Circuit Court for the District of Southern New York
This was an action [by Thomas H. Powers and others] against [Hiram Barney] the collector of the port of New York, to recover back an alleged excess of duties paid, under protest, on an article invoiced as “Bark, Peruvian,” imported from Southampton into the port of New York. The duties were paid on the 31st of July, 1861.
1Opinion of the Court
NELSON, Circuit Justice.
The importation in this case was made under the act of March 2, 1861 (12 Stat. 178). The goods were charged by the collector with a duty of ten per cent, ad valorem. The plaintiffs insist that they were exempt from any duty. The 19th section of the act imposes a duty of ten per cent, ad valorem upon the articles enumerated in it, and, among others, “Peruvian bark.” If this section stood alone, the right to impose the duty in question would he plain. But the 23d section of the same act, which exempts articles enumerated in it, embraces in the list the same article — so…
2Cited by8 opinions
- Anhydrides & Chemicals, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Hart v. SmithIndiana Supreme Court · 1902
- Arthur v. SussfieldSupreme Court of the United States · 1878
- Rice v. United StatesCourt of Appeals for the Eighth Circuit · 1893
- Quirk v. United StatesCourt of Customs and Patent Appeals · 1915
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