Karthaus v. Frick
U.S. Circuit Court for the District of Maryland
This was an action, instituted [by Charles W. Karthaus] on the 6th of April, 1S40, against [William Frick] the collector of the port of Baltimore, to recover back certain duties paid under protest.
1Opinion of the Court
TANEY, Circuit Justice.
The question in this case arises under the act of the 14th of July, 1S32. in relation to the duty on salt. The seventeenth clause of the second section imposes the duty in the following words: “On salt, ten cents per fifty-six pounds.”
It appears from the evidence, that for the last ten or twelve years, and perhaps longer, Liverpool salt has been imported altogether in bags, or sacks, containing four bushels of salt; that coarse salt is imported sometimes in sacks, and sometimes in bulk, but that Liverpool salt, which is fine salt, is never imported otherwise than in…
2Cited by3 opinions
- United States v. American Railway Express Co.Court of Customs and Patent Appeals · 1921
- United States v. RingkCourt of Customs and Patent Appeals · 1913
- United States v. VandegriftCourt of Customs and Patent Appeals · 1913