Saltonstall v. Birtwell
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF MASSACHUSETTS. This was an action to recover duties paid under protest on importations' made in 1888. The first count of the plaintiff’s declaration was on an account annexed as follows : “ Boston, July 3, 1888. “Leverett Saltonstall, collector, etc., to Joseph Birtwell,- Dr. “Feb. 29, 1888., To excess of duty paid on 432 pieces of manufactures of iron entered ex-steamship Jan Breydel, Feb. 27,…
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF MASSACHUSETTS. This was an action to recover duties paid under protest on importations' made in 1888. The first count of the plaintiff’s declaration was on an account annexed as follows : “ Boston, July 3, 1888. “Leverett Saltonstall, collector, etc., to Joseph Birtwell,- Dr. “Feb. 29, 1888., To excess of duty paid on 432 pieces of manufactures of iron entered ex-steamship Jan Breydel, Feb. 27, 1888..........................$1800 “Mch. 14, 1888. To excess of duty paid on 4 pieces of manufactures of iron entered…
1Opinion of the Court
Mjr. Chief Justice Fuller,
after stating the case, delivered the opinion of the court.
We are of opinion that the facts set .forth in the special findings are not sufficient to support the judgment. • The-findings (jo not show what the collector charged the plaintiff; nor sufficiently describe the articles imported; nor does it appear from the record under what provisions of the tariff act of-March 3, 1883, 22 Stat. 488, c. 121, the parties claimed - respectively. The opinion might help the findings out, but cannot be resorted to for that purpose. Dickinson v. Planters' Bank, 16 Wall. 250.
We.are…
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