Austin v. Peaslee
U.S. Circuit Court for the District of Massachusetts
At law. This was an action to recover from the collector of customs moneys alleged to have been illegally exacted for duties on a quantity of hemp imported from Manilla. It appeared that a quantity of bales were put up in Manilla, each containing two piculs, and that the picul is a Manilla weight of 140 pounds.
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At law. This was an action to recover from the collector of customs moneys alleged to have been illegally exacted for duties on a quantity of hemp imported from Manilla. It appeared that a quantity of bales were put up in Manilla, each containing two piculs, and that the picul is a Manilla weight of 140 pounds. On weighing the hemp at the custom-house, it appeared to 'have lost weight during the voyage at the rate of about ten pounds per bale; nevertheless duties were assessed on the number of piculs originally put up, at the Manilla value, although to make out this number it was necessary to…
1Opinion of the Court
CURTIS, Circuit Justice,
held, that this case . could not be distinguished from the cases of Marriott v. Brune, 9 How. [50 U. S.] 619, and U. S. v. Southmayd, Id. 637, which were cases of loss of weight by sugars from drainage. The tariff act of 1846 levies a duty of 40 per cent, ad valorem on this article. To assess this duty the collector must ascertain the value of a picul in Manilla, and dividing this by 140, he will obtain its value per pound. But dividing it by 135, will not give him this value. Or if the collector preferred to assess by the picul, he could divide the number of pounds…
2Cited by7 opinions
- Downing & Co. v. United StatesCourt of Customs and Patent Appeals · 1922
- United States v. Bush & Co.Court of Customs and Patent Appeals · 1914
- Weaver & Sterry, Ltd. v. SaltonstallU.S. Circuit Court for the District of Massachusetts · 1889
- Washington International Insurance v. United StatesUnited States Court of International Trade · 1988
- Franklin Sugar Refining Co. v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1905
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