Legal Opinion
Debary v. Arthur, Collector
Supreme Court of the United States
Decided December 18, 1876No. 564PublishedCited by 6 opinions
Error to the Circuit Court of the United States for the Southern District of New York.
1Opinion of the CourtJustice Hunt
The firm.of DeBary & Co. sued the collector of the port of New York to obtain the return of an amount of duties which they alleged had been illegally exacted from them. The Circuit Court, holding that the exaction of the duties complained of was legal, rendered judgment for the defendant. The plaintiffs appeal to this court.
The question arises upon the act of Congress of July 14, 1870 (16 Stat. 262).
By sect. 21 of that statute it is enacted as follows: —
“ There shall be leviéd, collected, and paid, the' following duties,” viz.:—
“On all wines imported in casks, containing not more than…
2Cited by6 opinions
- London & Lancashire Indemnity Co. of America v. SmootCourt of Appeals for the D.C. Circuit · 1923
- Schmidt v. BadgerSupreme Court of the United States · 1883
- United States v. KeaneU.S. Circuit Court for the District of South Carolina · 1897
- Bellocq v. City of New OrleansSupreme Court of Louisiana · 1879
- De Luze v. United StatesU.S. Circuit Court for the District of Southern New York · 1897
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