Russell v. Worthington

The plaintiffs imported in July and September, 1883, from Prince Edward’s island, and from Halifax, Nova Scotia, several thousand cases of tin cans containing canned lobsters. Each ease contained 75 cans. On each can the defendant collector assessed a duty of one cent and a half, amounting to $1,877.04. The plaintiffs contend that under the present law tin cans containing lobsters are not subject to any duty. A protest against the exaction of the duty was duly filed. The secretary of the treasury having on appeal affirmed the decision of the collector assessing the duty, the plaintiffs have…