Wills v. Russell
Supreme Court of the United States
. Error to the Circuit Court of the United States for tbe District of Massachusetts. .This was an action brought by Willis, Edmands, & Co., against Thomas Russell, a former collector of customs for the port of Boston, to recover certain duties paidT under protest upon an importation from India of jute rejections, made in September, 1872. A duty of ten per cent ad valorem, assessed under sect. 24 of the Tariff Act of March 2, 1861 (12 Stat. 196), and five dollars per…
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. Error to the Circuit Court of the United States for tbe District of Massachusetts. .This was an action brought by Willis, Edmands, & Co., against Thomas Russell, a former collector of customs for the port of Boston, to recover certain duties paidT under protest upon an importation from India of jute rejections, made in September, 1872. A duty of ten per cent ad valorem, assessed under sect. 24 of the Tariff Act of March 2, 1861 (12 Stat. 196), and five dollars per ton..under sect. 11 of the Tariff Act of July 14,1862 (id. 554), had been paid;' and this action was for the five 'dollars per…
1Opinion of the CourtJustice Clifford
Five dollars per ton import duties were, by the act of the-14th of July, 1862, levied on jute, Sisal grass, sun hemp, coir, and' other vegetable substances not enumerated, except flax, tow of flax, Russia and Manila hemp, and codilla or tow of hemp. 12 Stat. 554.
By the prior act, jute, Sisal grass, sun hemp, coir, and other vegetable substances, if not enumerated and used for cordage, were subject to a specific duty of ten dollars per ton. Jute butts paid five dollars per ton, and codilla or tow of hemp paid the same duty as non-enumerated vegetable substances used for cordage. Pages of the…
2Cases cited2 opinions
- Philadelphia & Trenton Railroad v. StimpsonSupreme Court of the United States · 1840
- Houghton v. JonesSupreme Court of the United States · 1863
3Cited by44 opinions
- Craven v. United StatesCourt of Appeals for the First Circuit · 1927
- Henry Rodella v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Krametbauer v. McDonaldNew Mexico Supreme Court · 1940
- Williams v. GraffCourt of Appeals of Maryland · 1982
- United States v. StoehrDistrict Court, M.D. Pennsylvania · 1951
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