Legal Opinion

Bartlett v. Kane

Supreme Court of the United States

Decided May 26, 1854PublishedCited by 46 opinions

This case came up by writ of error, from the Circuit Court of the United States for the District of Maryland. It was an action brought by Bartlett against Kane, who was the collector of the port of Baltimore, for the refunding of certain duties alleged to be illegally exacted upon the importation of Peruvian bark. The circumstances of the case are fully stated in the opinion of the court.

1Opinion of the CourtJustice Campbell

delivered’the opinion of the court.

This, suit was commenced by the plaintiff as consignee of six hundred and fourteen seroóns of Peruvian bark imported into the port of Baltimore, and entered at the custom-house, for an excess of duties charged by the defendant as collector, and 3aid under protest. Two hundred seroons of the first quality were entered for consumption,, and the remainder for warehousng. On the 4th of October, 1849, the appraisers of the custom-' louse reported the value of the-invoice to be ten per cent., and nore, above the value declared by the agents of the plaintiff who…

2Cases cited2 opinions

  1. US v. Don Fernando De La Maza Arredondo & OthersSupreme Court of the United States · 1832
  2. Rankin v. HoytSupreme Court of the United States · 1845

3Cited by46 opinions

  1. Helvering v. MitchellSupreme Court of the United States · 1938
  2. Oceanic Steam Navigation Co. v. StranahanSupreme Court of the United States · 1909
  3. Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
  4. Helwig v. United StatesSupreme Court of the United States · 1903
  5. Lloyd Sabaudo Societa Anonima Per Azioni v. EltingSupreme Court of the United States · 1932

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