Maxwell v. Griswold
Supreme Court of the United States
This case was brought up, by writ of error, from the Circuit Court of the United States for the Southern District of New York; Like the preceding case of Greely v. Thompson and For-man, it was an action brought by the defendants in error against Maxwell, the collector at the port of New York, for the return of duties paid under protest. In January, 1850, the defendants in error imported into New York, in the ship Matilda, from Manilla, sundry bags of sugar and bales of hemp.
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This case was brought up, by writ of error, from the Circuit Court of the United States for the Southern District of New York; Like the preceding case of Greely v. Thompson and For-man, it was an action brought by the defendants in error against Maxwell, the collector at the port of New York, for the return of duties paid under protest. In January, 1850, the defendants in error imported into New York, in the ship Matilda, from Manilla, sundry bags of sugar and bales of hemp. The goods were purchased in March and April, 1849, but not shipped until about the 24th of July, 1849, when the market…
1Opinion of the CourtJustice Woodbury
This'case presents two points, similar to what have just been decided in Greely v. Thompson et al. In respect to the first one, which related to the proper time for fixing the value of goods imported from -the country of their growth or manufacture, this court there held it was the time of their procurement when not purchased, and the time of their purchase when they had" been actually purchased abroad, rather than the time of their ‘ exportation or shipment. The goods in this case were valued at the' latter, time, though they had been previously -purchased, and at-a lower price. For the…
2Cases cited2 opinions
- Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
- Clinton v. StrongNew York Supreme Court · 1812
3Cited by33 opinions
- Altvater v. FreemanSupreme Court of the United States · 1943
- Carew v. RutherfordMassachusetts Supreme Judicial Court · 1870
- Swift & Co. v. United StatesSupreme Court of the United States · 1884
- Robertson v. Frank Brothers Co.Supreme Court of the United States · 1889
- Stein v. United StatesCourt of Customs and Patent Appeals · 1910
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