Legal Opinion

Erhardt v. Hahn

Court of Appeals for the Second Circuit

Decided April 18, 1893PublishedCited by 8 opinions

in Error to the Circuit Court of the United States for the Southern District of Yew York. Action by Rudolph G. Halm against Joel 13. Erhardt, collector of the port of Yew York, to recover duties illegally exacted. The circuit court directed a verdict for plaintiff, (46 Fed. Rep. 519,) and, from the judgment entered thereon, defendant brings error.

1Per curiam

The plaintiff in error was defendant in the court below. The action was brought to recover duties illegally exacted by the defendant, as collector of the port of New York, upon certain importations of merchandise made by .the plaintiffs in the year 1889. The merchandise was classified, and subjected to duties at the rate of 20 per centum ad valorem, as nonenumerated manufactured articles, under the provision for “all articles manufactured, in whole or in part, not herein enumerated or provided for,” of section 2513 of the tariff act of March 3, 1883. The contention upon the trial was whether…

2Cases cited3 opinions

  1. Hartranft v. WiegmannSupreme Court of the United States · 1887
  2. Schriefer v. WoodU.S. Circuit Court for the District of Southern New York · 1864
  3. Stockwell v. United StatesU.S. Circuit Court for the District of Maine · 1870

3Cited by8 opinions

  1. Schumacher Stone Co. v. Tax CommissionOhio Supreme Court · 1938
  2. United States v. George Meier & Co.Court of Appeals for the Second Circuit · 1905
  3. L. Heller & Son, Inc. v. United StatesUnited States Customs Court · 1960
  4. United States v. HahnU.S. Circuit Court for the District of Southern New York · 1899
  5. In re IrwinU.S. Circuit Court for the District of Southern New York · 1894

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