State v. Williams' Ex'ors
Texas Supreme Court
Appeal from Harrison. This was an action for the recovery of duties accruing to the late Republic of Texas on goods, wares, and merchandise imported into the limits of the then Republic, now State, prim- to annexation. The original petition was filed on the 30th August, lS4ñ, and was brought in the name of th» Republic, suing by Leonard II.
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Appeal from Harrison. This was an action for the recovery of duties accruing to the late Republic of Texas on goods, wares, and merchandise imported into the limits of the then Republic, now State, prim- to annexation. The original petition was filed on the 30th August, lS4ñ, and was brought in the name of th» Republic, suing by Leonard II. Jlabbit, her customs collector for Soda Lake district., and alleged that in the year 1S42 the testator had imported goods from a foreign Government into the comity of Harrison, Republic of Texas, and into the collectoral district of (formerly) San…
1Opinion of the Court
Hemphill, Ch. J.
The duties sued for accrued under the act of 1840, altering the several acts to raise a public revenue by import duties, (p.35, Laws ■of 1840.) This imposed an ad valorem duty of fifteen per cent, on all articles not made the subject of specific duties, (sec. 1st.) That the importer was liable under this law for the duties is not questioned; the only matter of doubt is whether they can now and in this form be recovered.
The defendants have not appeared, at least they have made no argument, either orally or by brief, and we must explore the subject as well as we can without…
2Cases cited1 opinion
- United States v. HathawayU.S. Circuit Court for the District of Maine · 1824
3Cited by3 opinions
- Patton v. StateCourt of Appeals of Texas · 1933
- United States v. Mexican International R. Co.U.S. Circuit Court for the District of Western Texas · 1907
- Houston & Texas Central Railway Co. v. StateTexas Supreme Court · 1873