M. & E. Solomon Tobacco Co. v. Cohen
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Benjamin E. Cohen and another, as surviving members of the firm of Simon Auerbach & Co., from a judgment of the Supreme Court in favor of the plaintiff, entered in the'office of the clerk of the county of New York on the 15th day of March, 1904, upon the decision of the court rendered after a trial at the New York Trial Term, a jury having been-waived.
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Appeal by the defendants, Benjamin E. Cohen and another, as surviving members of the firm of Simon Auerbach & Co., from a judgment of the Supreme Court in favor of the plaintiff, entered in the'office of the clerk of the county of New York on the 15th day of March, 1904, upon the decision of the court rendered after a trial at the New York Trial Term, a jury having been-waived. The action is brought to recover a sum of money refunded by the United States government to the defendants for, duties illegally' exacted upon an importation of tobacco. The complaint is in two counts. The first is…
1Opinion of the Court
O’Brien, J.:
The disputed question was whether the provision of the bought ■and sold note, “ Terms Duty Cash 70c if appraised at less Diffce to be allowed,” justified "the construction that the eventual and legal rate of duty fixed by the government was to be deducted from the arbitrary and experimental rate of seventy cents per pound fixed at the time of the sale, in order to. ascertain the difference “ to be allowed,” or whether the original and unlawful rate fixed by the collector on "June thirteenth of sixty-one cents per pound concluded the parties. The learned" trial justice decided that…
2Cases cited2 opinions
- Smith v. . KerrNew York Court of Appeals · 1888
- Woodruff v. . WoodruffNew York Court of Appeals · 1873
3Cited by2 opinions
- Niles-Bement-Pond Co. v. UryNew York Supreme Court · 1907
- Guardian Trust Co. v. PeabodyAppellate Division of the Supreme Court of the State of New York · 1907