Post v. United States
United States Court of Claims
On the Proofs. The Reporter’s statement of tbe case: The following are the facts of the case as found by the court: I. The claimant is a citizen of the United States and a resident of Babylon, N. Y. II.
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On the Proofs. The Reporter’s statement of tbe case: The following are the facts of the case as found by the court: I. The claimant is a citizen of the United States and a resident of Babylon, N. Y. II. From and including the 1st day of July, in the year 1879, to the 31st day of October, in the year 1881, the claimant and Archer N. Martin, together with the firm of E. W. Clark & Co. (which latter firm was composed of Clarence H. Clark, Frederick S. Kimball, Frederick J. Kim-ball, and Sabin W. Colton, jr., as partners), were partners doing business together at 30 Pine Street, in the city of…
1Opinion of the CourtBooth, Judge
The various contentions involved in this case make it somewhat complicated. The question of jurisdiction is of course supreme, and to it the court confines its discussion in *113this opinion. The claimant, as surviving and liquidating partner of the former firm of Clark, Post & Martin, is now here under a congressional reference in accord with section 151 of the Judicial Code. The claim is for a refund of import duties, illegally exacted by the Treasury Department on certain importations of steel blooms. In 1879 the merchandise imported was a new article of commerce, and under the provisions of…
2Cases cited2 opinions
- Brandon v. United StatesUnited States Court of Claims · 1911
- Stovall v. United StatesUnited States Court of Claims · 1891
3Cited by1 opinion
- Farmers Cotton Oil Co. ex rel. Choctaw Cotton Oil Co. v. United StatesUnited States Court of Claims · 1937