Lelar v. Hartranft
United States Circuit Court
Action to Recover back Customs Duties. On the trial the following facts were proved: Plaintiff imported on October 1,1883, 250 dozen bottles of ginger-ale. The invoice contained —First, an item of 250 dozen finest ginger-ale at a specified value; and, second, 250 dozen bottles at a specified value.
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Action to Recover back Customs Duties. On the trial the following facts were proved: Plaintiff imported on October 1,1883, 250 dozen bottles of ginger-ale. The invoice contained —First, an item of 250 dozen finest ginger-ale at a specified value; and, second, 250 dozen bottles at a specified value. The appraiser drew a red ink line embracing both items, and opposite this line wrote: “Ginger-ale, 20%. ” The collector thereupon exacted a duty of 20 per cent, upon the aggregate value of both ale and bottles. Due protest and appeal were made against the exaction of so much of this duty as was…
1Opinion of the Court
McKennan, J.,
(charging jury.) This suit is brought to recover duties exacted by the collector and paid by the plaintiffs upon 250 dozen of bottles containing ginger-ale. Tlie ginger-ale was assessed and the duty exacted also on the bottles. Under the view of the law taken by the court, the duty was illegally exacted. The collector had no authority to require the importer to pay it. The importer, however, was bound to pay it, and having paid it, the only recourse he can have Is to sue to recover it back. He has done so; a,nd this suit is for the recovery of the duty on 250 dozen of bottles…
2Cited by1 opinion
- Dickson v. United StatesU.S. Circuit Court for the District of Southern New York · 1895