Erhardt v. Ullman
Court of Appeals for the Second Circuit
Error to the Circuit Court of the United States for the Southern District of New York. Action by Louis Ullman and others against Joel B. Erhardt, as collector of the port of New York, to recover duties paid under protest. Verdict and judgment for plaintiffs. Defendant brings error.
1Opinion of the Court
Wallace, Circuit Judge.
This is a writ of error by the defendant in the court below to review a judgment of the circuit court for the plaintiffs, entered upon the verdict of a jury. The action was brought to recover duties alleged to have been illegally exacted by the defendant as collector of the port of New York upon importations of merchandise by the plaintiffs in 1888, consisting of metal buttons, composed partly of brass and partly of tin. The collector assessed a duty upon the merchandise as manufactures of metal under the clause of Schedule C of the tariff act of March 3, 1883, which…
2Cases cited2 opinions
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Robertson v. SalomonSupreme Court of the United States · 1889
3Cited by1 opinion
- Buss v. United StatesCourt of Customs and Patent Appeals · 1915