United States v. Nash
U.S. Circuit Court for the District of Massachusetts
The case was submitted on the following facts agreed: This was an action of assump-sit to recover the sum of $1,048.25 in coin, with interest from Dec. 4, 1865, the time when payment of said sum was demanded of the defendants [Nathaniel C. Nash, Spaulding & Co.] by the United States.
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The case was submitted on the following facts agreed: This was an action of assump-sit to recover the sum of $1,048.25 in coin, with interest from Dec. 4, 1865, the time when payment of said sum was demanded of the defendants [Nathaniel C. Nash, Spaulding & Co.] by the United States. The defendants imported into New York, per ship “Celia,” from London, Sept. 20, 1865, a lot of teas, of different grades and prices, purchased by them and invoiced to them in London as 2.558 packages, 100,179 pounds, at a total cost of £S,030. 13s. lOd. The same were entered for consumption by the defendants at…
1Opinion of the Court
CLIFFORD, Circuit Justice.
Merchandise of the growth or produce of countries east of the Cape of Good Hope, except raw cotton, was subject to a duty of 20 per cent, ad valorem, in addition to the duties imposed on any such articles when imported directly from the place or places of their growth or production. 13 Stat. 216, § 18. Id. 493, § 6. When imported directly from the country of their growth or production, teas were subject to a duty of 25 cents per pound. 13 Stat. 203, § 1. Imported as these teas were from London, they were subject to the duty of 25 cents per pound, and also to the duty…
2Cited by6 opinions
- Downing & Co. v. United StatesCourt of Customs and Patent Appeals · 1922
- United States v. Woodward-Newhouse Co.Court of Customs and Patent Appeals · 1922
- Balfour v. SullivanUnited States Circuit Court · 1883
- Franklin Sugar Refining Co. v. United StatesCourt of Appeals for the Third Circuit · 1906
- Stone v. LawderCourt of Appeals for the Fourth Circuit · 1900
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