Ingersoll v. Magone
Court of Appeals for the Second Circuit
In Error to the Circuit Court of the United States for the Southern District of New York. At Law. Action by David B. Ingersoll and William P. G-lenney against Daniel Magone to recover an alleged excess of customs duties levied by defendant as collector of the port of New York. The circuit court directed a verdict for defendant. 48 Fed. Eep. 159. Plaintiffs bring error.
1Opinion of the Court
SHIPMAN, Circuit Judge.
This is ,an action at law for the recovery of $60.67, the amount alleged to have been paid, under protest, as an excess of duties upon a certain importation made into the port of Hew York. In September, 1888, the plaintiffs imported certain goods, described in the invoice which was presented on entry as “rugs,” which the defendant classified for duty as woolen shawls, upon which he, as collector of the port, collected duty under paragraph 362 of Schedule K of the act of March 3,1883, (22 St. at Large, p. 508.) The paragraph is as follows:
“Woolen clotlis, woolen shawls,…
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