Bensusan v. Murphy
U.S. Circuit Court for the District of Southern New York
[At law. Action by Joseph Bensusan, Jr., against Thomas Murphy, collector, to- recover back duties paid. The plaintiff imported from Bordeaux, in Prance, and entered at the custom house at New York, for consumption, 37 cases of claret wine, in bottles, on the 3d of April, 1871. The invoice presented on entry stated the cost of the wine to be 337 francs and 50 centimes, and the price of the bottles and the amount of charges due to be 166 francs and 50 centimes, and the…
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[At law. Action by Joseph Bensusan, Jr., against Thomas Murphy, collector, to- recover back duties paid. The plaintiff imported from Bordeaux, in Prance, and entered at the custom house at New York, for consumption, 37 cases of claret wine, in bottles, on the 3d of April, 1871. The invoice presented on entry stated the cost of the wine to be 337 francs and 50 centimes, and the price of the bottles and the amount of charges due to be 166 francs and 50 centimes, and the commissions to be 12 francs and 90 centimes, making the total value 516.90 francs, or $96 in United States coin. The charge of…
1Opinion of the Court
SHIPMAN, District Judge,
The duties on the merchandise in question were levied under the 21st section of the act of July 14th, 1870, (16 Stat. 262,) which, so far as applicable to this class of goods, is as follows: “After the thirty-first day of December, *240eighteen hundred and seventy, in lieu of the duties now imposed by law on the articles hereinafter enumerated or provided for, imported from foreign countries, there shall be levied, collected, and paid the following duties and rates, of duties, that is to say: * * * On all wines imported in casks, containing not more than twenty-two per…
2Cited by3 opinions
- Cataldi Aurola v. United StatesCourt of Customs and Patent Appeals · 1911
- Park & Tilford Import Corp. v. United StatesCourt of Customs and Patent Appeals · 1939
- United States v. Siegfried Lowenthal Co.Court of Customs and Patent Appeals · 1943