United States v. De Rivera
U.S. Circuit Court for the District of Southern New York
Ac lion for balance of duties. On September 20, 1881, arid September 22, 1881, defendants imported certain iron ore in the United States by the vessels Samuel Welsh and Mary O. Hale, respectively, and entered same at the port and collection district of Philadelphia, paying, at the time of such entry, the sums of $¿09.80 on each consignment as duties.
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Ac lion for balance of duties. On September 20, 1881, arid September 22, 1881, defendants imported certain iron ore in the United States by the vessels Samuel Welsh and Mary O. Hale, respectively, and entered same at the port and collection district of Philadelphia, paying, at the time of such entry, the sums of $¿09.80 on each consignment as duties. Subsequently, on the 14th day of March, 1890, the collector decided that the amount of duties to be paid on said goods was) respectively, $754 and 8750.40, leaving a balance due the United States from the defendants of 8904.80. to recover which…
1Opinion of the Court
LACOMBE, Circuit
Judge (orally charging jury, after stating the ease as above). I have examined this matter with great care since Friday, in the hopes that, in some way or other, I could find some means for relieving the defendant, in whole or in part, from this claim; but, gentlemen of the jury, it,is impossible to do so. The laws of'the United Btates in regard to the liquidation and collection of duties upon imports are evidently constructed upon the *680theory that the citizen who imports goods has no rights at all, or, at least, that the federal government need not be under the slightest…
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