Legal Opinion

Gautier v. Arthur

U.S. Circuit Court for the District of Southern New York

Decided June 22, 1876Published

[This was an action at law by James Gautier and another against Chester A. Arthur to recover a sum of money illegally exacted by him as collector of the port of New York.)

1Opinion of the Court

WALLACE, District Judge.

The plaintiffs imported plumbago and citronella, the produce of a country east of the Cape of Good Hope, in a French vessel, from the British possessions west of the Cape of Good Hope. By section 18 of the act of June 30th, 18G4 (13 Stat. 216), these products, thus imported, were subject to a discriminating “duty of ten per centum ad valorem, in addition to the duties imposed on any such articles when imported directly from the place or places of their growth or production.” By section 5 of the act of June 6, 1S72 (17 Stat. 233), certain enuj merated articles, among…

2Cases cited1 opinion

  1. Gautier v. ArthurSupreme Court of the United States · 1881

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