Saltonstall v. Birtwell
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIRST CIRCUIT. In October, 1888, Joseph Birtwell brought an action in the. Circuit Court of the United States for the District of Massachusetts, against Leverett Saltonstali, collector of the customs for the revenue district of Boston, to recover excess of duties paid under protest on importations.
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CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIRST CIRCUIT. In October, 1888, Joseph Birtwell brought an action in the. Circuit Court of the United States for the District of Massachusetts, against Leverett Saltonstali, collector of the customs for the revenue district of Boston, to recover excess of duties paid under protest on importations. The trial resulted in a judgment for Birtwell, which was brought on error to this court, where the same was reversed and the case was returned to the Circuit Court for a new trial. 150 U. S. 417. In June, 1894, the case ivas again called for trial…
1Opinion of the CourtJustice Shuras
This was a suit brought bv Birtwell, an importer, against the collector of customs at Boston, to recover certain duties alleged to have been overcharged upon goods imported in 1888.
It is conceded, on the part of the government, that the classification and rate of duty adopted by the collector, and affirmed on appeal by the Secretary, of the Treasury, were erroneous, and that the classification contended for by the importer was proper. The plaintiff • was- accordingly entitled to recover if payment of the duties was made by the importer for the purpose of obtaining possession of his mer…
Also in this document: Dissent.
2Cases cited7 opinions
- Cary v. CurtisSupreme Court of the United States · 1845
- Arnson v. MurphySupreme Court of the United States · 1883
- Davies v. MillerSupreme Court of the United States · 1889
- Barney Collector v. WatsonSupreme Court of the United States · 1876
- Barney v. RickardSupreme Court of the United States · 1895
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3Cited by4 opinions
- District of Columbia v. McFallCourt of Appeals for the D.C. Circuit · 1951
- United States v. LianCourt of Appeals for the Second Circuit · 1925
- Saltonstall v. BirtwellSupreme Court of the United States · 1896
- United States v. SchwartzCourt of Customs and Patent Appeals · 1912