Legal Opinion

Charles Belcher & Co. v. Lawrason

Supreme Court of the United States

Decided February 14, 1859PublishedCited by 2 opinions

This case was brought up by writ of error from the Circuit Court of the United States for the eastern district of Louisiana. It was an action brought by Belcher & Co. to recover back from the collector $6,159.20, which they alleged to have been exacted as illegal duties, and which they had paid under protest.

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This case was brought up by writ of error from the Circuit Court of the United States for the eastern district of Louisiana. It was an action brought by Belcher & Co. to recover back from the collector $6,159.20, which they alleged to have been exacted as illegal duties, and which they had paid under protest. The following was the statement of facts in the court below: 1. That the plaintiffs imported into New Orleans, from the island of Cuba, the several cargoes of reboiled molasses, concentrated molasses, sugar-house molasses, cistern bottoms, and cistern sugars, fully set forth in the…

1Opinion of the CourtJustice Nelson

delivered the opiuion of the court.

This is a writ of error to the Circuit Court of the United States for the eastern district of Louisiana.

The suit was brought in the court below to recover back from the collector of the port of New Orleans an excess of duties paid by the plaintiffs. The goods upon which the duties were imposéd were certain invoices of molasses and'sugars, imported from Matanzas, in the island of Cuba, in the year 1852. They were imported by the manufacturer, and, on an appraisal of the value at the customs in New Orleans, the appraised value exceeded the invoice value…

2Cited by2 opinions

  1. In re Steamship CircassianNew York Supreme Court · 1867
  2. Bird v. Steamboat JosephineNew York Supreme Court · 1867

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