Nelson J. Elliott v. Samuel Swartwout
Supreme Court of the United States
ON a certificate of division from the circuit court of the United States for the southern district of New York. The suit was originally instituted in the superior court of the city of New York, by the plaintiff against the defendant, the collector pf the port of New York; and was removed by certiorari into the circuit court of the United States.
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ON a certificate of division from the circuit court of the United States for the southern district of New York. The suit was originally instituted in the superior court of the city of New York, by the plaintiff against the defendant, the collector pf the port of New York; and was removed by certiorari into the circuit court of the United States. The action was assumpsit, to recover from the defendant the sum of thirty-one hundred dollars and seventy-eight cents, received by him for duties, as collector of the port of New York, on an importation of worsted shawls with cotton borders, and…
1Opinion of the CourtJustice Thompson
This is an action of assumpsit to recover from the defendant the sum of three thousand one hundred dollars and seventy-eight cents, received by him for duties as colléctor of the port of New York, on an importation of worsted shawls with cotton borders, and worsted suspenders with cotton straps or ends. The duty was levied at the rate of 50 per centum ad valorem, under the second article of the second section of the act of the 14th of July, 1832, entitled “ An act to alter and , amend the several acts imposing duties on imports,” as manufactures of wool, or of which wool was a component part.…
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