Armstrong v. Bidwell
U.S. Circuit Court for the District of Southern New York
Action to Recover Customs Duties Paid. On demurrer to complaint. The defendant demurs to the complaint of the plaintiffs, which seeks to recover from the defendant, collector of the port of New York, the sum of $3,796.99, with interest from March 20, 1899, alleged to have been illegally exacted by the imposition of tariff duties upon 20 packages of sugar brought by the plaintiffs into the port of New York from the port of San Juan, island of Porto Rico,, during the month of…
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Action to Recover Customs Duties Paid. On demurrer to complaint. The defendant demurs to the complaint of the plaintiffs, which seeks to recover from the defendant, collector of the port of New York, the sum of $3,796.99, with interest from March 20, 1899, alleged to have been illegally exacted by the imposition of tariff duties upon 20 packages of sugar brought by the plaintiffs into the port of New York from the port of San Juan, island of Porto Rico,, during the month of March, 1899, and which duties were imposed and collected on the 20th day of March, 1899. The grounds of the demurrer…
1Opinion of the Court
RAY, District Judge.
The question raised by the demurrer in this case is, did Porto Rico cease to be a foreign country, within the meaning of the Dingley tariff act — the tariff act of July 24, 1897, c. 11, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1626] — which provides, “There shall be levied, collected and paid upon all articles imported from foreign countries, and mentioned in the schedules herein con-tained, the rates of duty which are by the schedules and paragraphs respectively prescribed” at the time when the treaty of peace between the United States and Spain was ratified by the…
2Cases cited10 opinions
- De Lima v. BidwellSupreme Court of the United States · 1901
- US v. Don Fernando De La Maza Arredondo & OthersSupreme Court of the United States · 1832
- Dooley v. United StatesSupreme Court of the United States · 1901
- United States v. ReynesSupreme Court of the United States · 1850
- Haver v. YakerSupreme Court of the United States · 1870
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3Cited by2 opinions
- Howell v. BidwellU.S. Circuit Court for the District of Southern New York · 1903
- M. H. Pulaski Co. v. United StatesCourt of Customs and Patent Appeals · 1915