Moore v. . Des Arts
New York Court of Appeals
Appeal from chancery. Moore filed his bill before the vice chancellor of the first circuit against Des Arts, stating the case m substance as follows : In February, 1844, the defendant im ported into the city of New-York 56,540 pounds of spelter, (a species of zinc,) on which the collector at the port of New-York exacted, and was paid by the importer, the sum of $585,40, for the duties, being twenty per cent ad valorem.
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Appeal from chancery. Moore filed his bill before the vice chancellor of the first circuit against Des Arts, stating the case m substance as follows : In February, 1844, the defendant im ported into the city of New-York 56,540 pounds of spelter, (a species of zinc,) on which the collector at the port of New-York exacted, and was paid by the importer, the sum of $585,40, for the duties, being twenty per cent ad valorem. The spelter was entitled to a drawback of the whole amount of duties in case it should be exported within three years. By usage and custom among merchants in New-York there are…
1Opinion of the CourtBronson, J.
The case made by the bill amounts to this ; and nothing more. The defendant imported the spelter, and paid the duties which were demanded by the government. The property was then sold to the complainant at the “ long price,” or full market value, which, according to the alleged usage in the city of New-York, and the intention of the parties, gave the complainant a right to the drawback, in case the goods should be exported at such time and in such manner as to entitle them to a drawback. While the goods still remained in a condition in which they might have been exported and the drawback…
2Cited by10 opinions
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- Southern Biscuit Co. v. LloydSupreme Court of Virginia · 1940
- Planters Nut & Chocolate Co. v. Brown-Murray Co.Superior Court of Pennsylvania · 1937
- Kastner v. Duffy-Mott Co.Appellate Terms of the Supreme Court of New York · 1925
- Christopher v. Hoger & Co.City of New York Municipal Court · 1936
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