United States v. Vowell & M'Clean
Supreme Court of the United States
, ERROR to the circuit court of the United States, for the district of Columbia, in an action of debt upon a bond given by the defendants in error to the United States, for duties on a cargo of salt from St. Ubes, which arrived and came to anchor within the collection district of Alexandria, sixteen miles below the town ^tind port of Alexandria, on the 23d of December, 1807, but did not arrive-at' the port of Alexandria until the first of January, 1808. The collector of…
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, ERROR to the circuit court of the United States, for the district of Columbia, in an action of debt upon a bond given by the defendants in error to the United States, for duties on a cargo of salt from St. Ubes, which arrived and came to anchor within the collection district of Alexandria, sixteen miles below the town ^tind port of Alexandria, on the 23d of December, 1807, but did not arrive-at' the port of Alexandria until the first of January, 1808. The collector of Alexandria refused to permit the cargó to be landed until the duties were secured, Vowell contended that the salt was not…
1Opinion of the Court
•March 15,
Marshall, Ch. J.
delivered the opinion of the court to the following effect:
The distinction tajeen by the counsel for the defendants in error, between a district and a port of entry, is correct. The duties did not accrue in the fiscal sense of the term, until the vessel arrived at the port of entry. If the question had been doubtful, the court would have respected the uniform construction which it is understood has been given by the treasury department of the United States upon similar questions. It is understood that in case of an increase of duty, the United States have always…
2Cited by1 opinion
- The United States v. Vowell and M'cleanSupreme Court of the United States · 1809