ARTHUR, Collector, v. PASTOR & Others
Supreme Court of the United States
IN ERROR TO THE CIRCUIT COURT OE THE UNITED STATES EOR THE SOUTHERN DISTRICT OE NEW-YORK. This action was brought by the defendants in error to recover from the defendant below, now plaintiff in error, money alleged to have been illegally exacted and paid under, protest, as customs duties upon an importation of wool.
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IN ERROR TO THE CIRCUIT COURT OE THE UNITED STATES EOR THE SOUTHERN DISTRICT OE NEW-YORK. This action was brought by the defendants in error to recover from the defendant below, now plaintiff in error, money alleged to have been illegally exacted and paid under, protest, as customs duties upon an importation of wool. Upon the facts set out in a bill of exceptions, and in respect to which there is no dispute, there was a verdict and judgment for the plaintiff' below, upon a charge of the court to that effect, to review which this writ of error is prosecuted, the error alleged being that, upon…
1Opinion of the CourtJustice Matthews
deliyered the opinion of the" court.
After stating the facts as above recited, he continued:
The construction of the statute and the rule of computation, adopted by the .collector, proceed upon the supposition that the rate of duty to be charged’ and collected upon washed wool is to be double that charged and collected upon the same weight and value of unwashed wool. Hence, because 3,294 pounds of unwashed wool would.be chargeable with'a duty of tem-cents per pound, and eleven pep cent, of its appraised value as unwashed wool, it is found that the same weight of .washed wool would be chargeable…
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- In re HigginsCourt of Appeals for the Second Circuit · 1893