Merritt v. Welsh

This was an action brought-by S. & W. Welsh, the plaintiffs below, to recover back duties alleged by them to have been illegally exacted by Merritt, the defendant below, as collector of the .port of New York, on certain sugars imported by them. The importations were made in 1879, and were subject to the duties imposed by schedule G, sect. 2504, of the Revised Statutes, and by the third section of the act of March 3, 1875, c. 127, which are in the following words: —

“ Sect. 2504: Schedule G:

“ Sugar not above number seven, Dutch Standard in color : one and three-quarter cents per pound.

“ Sugar…