United States v. Masson

The present issue relates to certain charges for cartage which were assessed by the collector upon certain unclaimed cases of safety matches at the port of Baltimore.- The importations were made in lots of about 50 cases,, each case weighing between 240 and 300 pounds. These were carted from the Philadelphia dock to the public stores, a distance of about six blocks, and were there held until they were duly entered for consumption.

Upon liquidation the collector assessed the merchandise with 18 cents per case for cartage, 15 cents per case per month for storage, and 15 cents per case for labor.

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