Davies v. Arthur
Supreme Court of the United States
Error to the Circuit Court of the United States for the Southern District of New. York. ■This is an action by John M. Davies & Co. to recover certain duties claimed by them to have been illegally exacted by Arthur, the defendant, a's collector of the port of New York. In April, 1872, they imported from Liverpool certain merchandise, a portion of which is described on the invoice as “ Ducape Eglington ties,” which are manufactured of silk, and used and known as neckties.
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Error to the Circuit Court of the United States for the Southern District of New. York. ■This is an action by John M. Davies & Co. to recover certain duties claimed by them to have been illegally exacted by Arthur, the defendant, a's collector of the port of New York. In April, 1872, they imported from Liverpool certain merchandise, a portion of which is described on the invoice as “ Ducape Eglington ties,” which are manufactured of silk, and used and known as neckties. Another portion of the merchandise is described as “ twill silk cut up.” The appraiser, in his report to the collector,…
1Opinion of the CourtJustice Clieeoed
Importers who have paid duties under protest • in writing may, if the duties were illegally exacted and the protest sets forth, distinctly and specifically, the grounds of the objection to the payment, maintain an action of assumpsit against the collector-to recover back the amount so paid. 5 Stat. 727.
Persons importing merchandise are required to make their protests distinct and specific, in order to apprise the collector of the nature of the objection, before it is too late to remove it, or to modify the exaction, and that the proper officers of’the treasury may know what they have to meet,…
2Cases cited3 opinions
- Cary v. CurtisSupreme Court of the United States · 1845
- Curtis's Administratrix v. FiedlerSupreme Court of the United States · 1863
- Davies v. ArthurU.S. Circuit Court for the District of Southern New York · 1875
3Cited by76 opinions
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- Saab Cars Usa, Inc. v. United States, Defendant-CrossCourt of Appeals for the Federal Circuit · 2006
- Mattel, Inc. v. United StatesUnited States Customs Court · 1974
- United States v. SalambierSupreme Court of the United States · 1898
- Herrman v. RobertsonSupreme Court of the United States · 1894
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