Robertson v. Salomon

This is an action brought by the defendants in error against the collector of New York, to recover an alleged excess of duties on goods imported. The goods referred to were white beans, upon which the collector levied a duty of twenty per cent ad valorem, as garden seeds. This charge was paid under protest; the plaintiffs insisting that the article was exempt from duty under the free list, as seeds “ not otherwise provided for,” or, if not free, they were only dutiable at ten per cent, as “ vegetables.” The Treasury Department finally conceded that the beans did not properly come under the…