Smythe v. Fiske
Supreme Court of the United States
Error to the Circuit Court for the Southern District of New York; in which court Fiske sued Smythe, collector, in December, 1868, to recover money alleged to have been illegally exacted by the said defendant, as collector, for duties upon imports.
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Error to the Circuit Court for the Southern District of New York; in which court Fiske sued Smythe, collector, in December, 1868, to recover money alleged to have been illegally exacted by the said defendant, as collector, for duties upon imports. The things in respect to which the duties were exacted were silk neck-ties, imported in October, 1868. The collector had exacted a duty of 60 per cent, upon them, against the payment of which the defendant fro-tested, because, as he alleged, silk neck-ties were liable to a duty of but 35 per cent. It was shown in evidence that the neck-ties in…
1Opinion of the CourtJustice S Wayne
A thing may be within the letter of a statute and not within its meaning, and within its meaning, though not within its letter. * †‡The intention of the lawmaker is the law.
Revenue laws are to be construed libei*ally to carry out the purposes of their enactment. Their penal provisions are not penal in the sense that requires a rigidly strict construction. † Where doubt exists as to the meaning of a statute, the title may be looked to for aid in its construction. ‡ The pre-existing law, and the reason and purpose of the new enactment are also considerations of. great weight. §
Upon the trial of…
2Cases cited4 opinions
- United States v. PalmerSupreme Court of the United States · 1818
- United States v. DicksonSupreme Court of the United States · 1841
- Edward's Lessee v. DarbySupreme Court of the United States · 1827
- Ex parte BurrU.S. Circuit Court for the District of District of Columbia · 1823
3Cited by105 opinions
- United States v. Trans-Missouri Freight Assn.Supreme Court of the United States · 1897
- Knowlton v. MooreSupreme Court of the United States · 1900
- United States v. StowellSupreme Court of the United States · 1890
- Hawaii v. MankichiSupreme Court of the United States · 1903
- Fairbank v. United StatesSupreme Court of the United States · 1901
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