Stuart v. Maxwell
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. The plaintiffh in error, who were plaintiffs below, sued the collector to recover moneys for duties, paid under protest, alleged to have been overcharged at the port of New York, in July, 1849. Verdict and judgment fpr defendant. The plaintiffs made entry at the custom-house of goods as being “ manufactures of linen and cotton.”
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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. The plaintiffh in error, who were plaintiffs below, sued the collector to recover moneys for duties, paid under protest, alleged to have been overcharged at the port of New York, in July, 1849. Verdict and judgment fpr defendant. The plaintiffs made entry at the custom-house of goods as being “ manufactures of linen and cotton.” The appraisers reported them to be manufactures of cotton and flax. Upon such goods collector Maxwell charged duties at the rate of 25 per…
1Opinion of the CourtJustice Curtis
The plaintiffs in error brought their action in the Circuit Court of the United States for the Southern District of New York, against, the defendant; who was formerly collector of the customs for the port of New York, to- recover moneys alleged to have been illegally exacted as duties. The plaintiffs entered at the custom house certain goods as ,£.£ manufactures of linen and cotton,” and claimed -to- have them admitted on payment of the duty of twenty per cent, levied on unenumerated articles under the 3d section of-the Tariff Act of 1846. The defendant insisted that the 20th section of -the…
2Cited by22 opinions
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- Mason v. RobertsonSupreme Court of the United States · 1891
- Arthur v. UnkartSupreme Court of the United States · 1878
- United States v. M. Rice & Co.Supreme Court of the United States · 1922
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