Wills v. Russell
U.S. Circuit Court for the District of Massachusetts
Action [by B. A. Wills and others] against [Thomas Bussell] the collector of Boston to recover duties paid by the plaintiffs under protest
1Opinion of the Court
SHEPLEY, Circuit Judge.
Plaintiffs imported into the port of Boston one hundred and thirty bales of gunny-cloth, subject to the duty provided by the twenty-first section of the act of July 14, 1870 [16 Stat. 262]. This section imposed a duty of two cents per pound on gunny-cloth valued at seven cents or less per square yard, and three cents per pound when valued at more than seven cents per square yard. The gunny-cloth was invoiced and entered at a value less than seven cents per square yard. In due course, and in conformity with law and treasury regulations, the invoice was sent by the…
2Cited by1 opinion
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