Weilbacher v. Merritt
U.S. Circuit Court for the District of Southern New York
At Law. Action to recover back alleged excessive duties. The plaintiffs, Paul Weilbacher and another, in the years 1880 and 1881 imported into the port of New York certain importations of glucose and of grape sugar. These goods wore classified for duty by the defendant, Edwin A. Merritt, collector of customs, at 20 per cent, ad valorem, as lion-enumerated manufactures, under section 2516 of the Revised Statutes.
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At Law. Action to recover back alleged excessive duties. The plaintiffs, Paul Weilbacher and another, in the years 1880 and 1881 imported into the port of New York certain importations of glucose and of grape sugar. These goods wore classified for duty by the defendant, Edwin A. Merritt, collector of customs, at 20 per cent, ad valorem, as lion-enumerated manufactures, under section 2516 of the Revised Statutes. The plaintiffs, however, claimed that the proper rate was but 10 per cent, ad valorem, on the grounds: First, that the importations were actually burnt starch and gum substitute, and…
1Opinion of the Court
Lacombe, J.,
(charging jury.) This case has taken some time to present, but as I shall not undertake to review the evidence, and as the law of the case lies in a narrow compass, I need detain you but little longer. In these tariff cases it is a fact for the jury to decide whether the imported article is or is not within the designation in the tariff act, and a dutiable article; it is not a question of law for the court. Lawrence v. Allen, 7 How. 797. Except, therefore, to instruct you as to what the statutes provide touching importations like these in suit, I shall leave the case for you to…
2Cases cited8 opinions
- Maillard v. LawrenceSupreme Court of the United States · 1854
- Marvel v. MerrittSupreme Court of the United States · 1885
- Murphy v. ArnsonSupreme Court of the United States · 1878
- Arthur v. MorrisonSupreme Court of the United States · 1878
- Lawrence v. AllenSupreme Court of the United States · 1849
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lang v. United StatesCourt of Customs and Patent Appeals · 1913
- Isler & Guye v. United StatesCourt of Customs and Patent Appeals · 1914
- Dorward & Sons Co. v. United StatesUnited States Customs Court · 1950
- Rich v. United StatesU.S. Circuit Court for the District of Southern New York · 1909
- David L. Moss & Co. v. United StatesUnited States Customs Court · 1941
2 more not listed; retrieve them via the Exa API.