Recknagel v. Murphy
Supreme Court of the United States
Error to tbe Circuit Court of the United States for the Southern District of New York. This was a suit brought against Murphy, then collector of customs at the port of New York, by Recknagel & Co., to recover the amount of certain duties which they paid to him under the following protest: — “New York, Dec. 27, 1871. “ Sir, — We protest against the assessment of duty at six cents per lb. upon the argols imported by us in the city of New York from Liverpool, and entered for…
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Error to tbe Circuit Court of the United States for the Southern District of New York. This was a suit brought against Murphy, then collector of customs at the port of New York, by Recknagel & Co., to recover the amount of certain duties which they paid to him under the following protest: — “New York, Dec. 27, 1871. “ Sir, — We protest against the assessment of duty at six cents per lb. upon the argols imported by us in the city of New York from Liverpool, and entered for consumption Nov. 14,1871, because the act of July 14,1862, sect. 6, as far as it relates to argols or crude tartar, is…
1Opinion of the CourtJustice Swayne
The subject.to which the controversy relates is an article known in commerce as argols.
Sect. 5 of the act of Congress of July 14, 1862 (12 Stat. 547), imposed upon ‘‘argols or crude tartar” a duty of “six cents per pound.”
Sect. 22 of the act of July 14,1870 (16 Stat. 266), exempted “ argols crude ” wholly from duty, by putting the article in the-free list created by that act.
Both these acts were in force when the importations in question were máde.
The controversy between the parties therefore narrows itself down to the question whether the argols of the plaintiffs upon which the duties ■…
2Cases cited1 opinion
- National Bank v. BurkhardtSupreme Court of the United States · 1880
3Cited by6 opinions
- Weilbacher v. MerrittU.S. Circuit Court for the District of Southern New York · 1888
- M. & D. Miller, Inc. v. United StatesUnited States Customs Court · 1952
- In re SmithU.S. Circuit Court for the District of Southern Ohio · 1893
- American Express Co. v. United StatesCourt of Customs and Patent Appeals · 1920
- Fynaut v. United StatesCourt of Customs and Patent Appeals · 1936
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