The Collector v. Richards
Supreme Court of the United States
Error to the Circuit Court for the Southern District of New York. Richards sued Arthur, collector of the port of New York, at law in the court below, to recover an alleged excess of duties on imported goods exacted by the defendant and paid by the plaintiff under protest. Judgment was given in favor of the plaintiff, and to reverse this judgment this writ of error was brought.
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Error to the Circuit Court for the Southern District of New York. Richards sued Arthur, collector of the port of New York, at law in the court below, to recover an alleged excess of duties on imported goods exacted by the defendant and paid by the plaintiff under protest. Judgment was given in favor of the plaintiff, and to reverse this judgment this writ of error was brought. The case was thus: On the 16th day of March, 1874, the plaintiff, Richards, entered at the custom-house an invoice of all-wool dress-goods imported from France, the value of which was invoiced in francs of the currency…
1Opinion of the CourtJustice Bradley
The court below decided that the case was to be governed by the act of 1846, and that the act of 1878 did not cover or embrace it. The correctness of this decision is now before us for review.
Of course the act last in date must prevail if it covers the case. Its language is, therefore, to be carefully examined. The important words of the first section are as follows:
“ The value of foreign coin, as expressed in the money of account of the United States, shall be that of the pure metal of such coin of standard value.”
The plain meaning of this language is, that the value of foreign coins, in…
2Cited by21 opinions
- Barr v. United StatesSupreme Court of the United States · 1945
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Espinoza v. SabolCourt of Appeals for the First Circuit · 2009
- United States v. KlingenbergSupreme Court of the United States · 1894
- Franklin Sugar Refining Co. v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1910
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