Kimball v. the Collector
Supreme Court of the United States
Error to the Circuit Court for Massachusetts; the Case ‘being this: The fifth section of an act of March 3,-1857,* “ reducing the duties on importations and for other purposes,” imposes ■ an ad valorem duty of 24 per cent, on unmanufactured wool, but exempts from duty such wool (being sheep’s) “of the value of 20 cents per pound or less, at the place of exportation.”
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Error to the Circuit Court for Massachusetts; the Case ‘being this: The fifth section of an act of March 3,-1857,* “ reducing the duties on importations and for other purposes,” imposes ■ an ad valorem duty of 24 per cent, on unmanufactured wool, but exempts from duty such wool (being sheep’s) “of the value of 20 cents per pound or less, at the place of exportation.” Another act of the same day, ameudatbry of an act of 1846, allows the importer to make such addition in the entry to the cost or value of the imports, given in the invoice, as in his opinion may raise the same to the true 'market…
1Opinion of the CourtJustice Clifford
delivered the opinion of the court.. Import duties, illegally exacted, if paid under written protest “signed'by the, claimant,’ setting forth distinctly and specifically the grounds of objection to the payment, may be recovered back in an action of assumpsit against the collector. *
- Recent enactments have annexed certain other conditions, of a very important character, to the right of action in such cases, but it' is not necessary to enter into those details as none of the new provisions have any application in the case, before the court. *
< Four hundred and ninety-one bales of wool were…
2Cited by9 opinions
- Fabbri v. MurphySupreme Court of the United States · 1877
- United States v. WymanCourt of Customs and Patent Appeals · 1913
- Carey v. United StatesCourt of Customs and Patent Appeals · 1928
- United States v. Bennett & LoewenthalCourt of Customs and Patent Appeals · 1911
- Central Commodities Corp. v. United StatesUnited States Customs Court · 1941
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