Merwin v. Magone
Court of Appeals for the Second Circuit
In Error to the Circuit Court of the United States for tbe Southern District of New York. This was an action at law by Samuel E. Merwin, trustee, against Daniel Magone, collector of the port of New York, to recover certain duties paid under protest. The circuit court directed a verdict for defendant, and entered judgment accordingly, t'o review which the plaintiff sued out this writ of error.
1Opinion of the Court
SHIPMAN, Circuit Judge.
On March 3, 1887, E. S. Wheeler, doing business under the name of E. S. Wheeler & Co., of New Haven, Conn., imported by the vessel Westernland, and entered at the port of New York, a large quantity of iron wire fence rods. Subsequently the importer became insolvent, and Samuel E. Merwin was appointed trustee for the benefit of his creditors, and became vested with the title to his property. No question exists in the case as to the statutory rate of duty upon this merchandise, but the importer duly protested that the number of pounds upon which the duty was imposed was…
2Cases cited3 opinions
- Beuttell v. MagoneSupreme Court of the United States · 1895
- Robertson v. BradburySupreme Court of the United States · 1889
- Chrystie v. FosterCourt of Appeals for the Second Circuit · 1894
3Cited by19 opinions
- St. Louis Southwestern Railway Co. v. MulkeySupreme Court of Arkansas · 1911
- Phenix Ins. v. KerrCourt of Appeals for the Eighth Circuit · 1904
- Minahan v. Grand Trunk Western Ry. Co.Court of Appeals for the Sixth Circuit · 1905
- Stanford v. McGillNorth Dakota Supreme Court · 1897
- United States v. BishopCourt of Appeals for the Eighth Circuit · 1903
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