Beuttell v. Magone
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. In March, 1887, the plaintiff in error, imported a lot of rugs. They were classed by the custom authorities as “Tournay velvet carpets,” and, as such, -held subject to a duty of forty-five cents per square yard and 30 per cent ad valorem. The importer protested against this levy, and claimed that th.e merchandise was only dutiable at 40 per cent ad valorem.
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. In March, 1887, the plaintiff in error, imported a lot of rugs. They were classed by the custom authorities as “Tournay velvet carpets,” and, as such, -held subject to a duty of forty-five cents per square yard and 30 per cent ad valorem. The importer protested against this levy, and claimed that th.e merchandise was only dutiable at 40 per cent ad valorem. The collector refusing to entertain the protest, appeal was in due time prosecuted to the Secretary of the Treasury, and upon adverse decision suit was…
1Opinion of the CourtJustice White
The contention is advanced that as each party below requested the court to instruct the jury to return a verdict in his favor,'this was equivalent to a stipulation waiving a jury and submitting the case to decision of the court. From this premise two conclusions are deduced; first, that, there being no written stipulation, the decision below cannot be reviewed upon writ of error; second, that, even if the request in open court, made by both parties, be treated as a written stipulation, the correctness of the decision below cannot be examined, because it is in the form of a general finding on…
2Cases cited2 opinions
- Lehnen v. DicksonSupreme Court of the United States · 1893
- Runkle v. BurnhamSupreme Court of the United States · 1894
3Cited by155 opinions
- Beuttell v. MagoneSupreme Court of the United States · 1895
- Empire State Cattle Co. v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of the United States · 1908
- American Nat. Bank of Nashville v. MillerSupreme Court of the United States · 1913
- Williams v. VreelandSupreme Court of the United States · 1919
- Phenix Ins. v. KerrCourt of Appeals for the Eighth Circuit · 1904
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