Gibb v. Washington
U.S. Circuit Court for the District of Northern California
The present action is brought for the recovery of moneys alleged to have been illegally received by the defendant as collector of the port of San Francisco, and paid by the plaintiff, under protest. A jury was waived by the parties, and the case' submitted to the court on the law and facts for its judgment.
1Opinion of the Court
McALDISTER, Circuit Judge.
To sanction the defense, establish the illegality of the proceedings, and that the appraisement of the goods, on which the duties were levied, is void, plaintiff's counsel have presented the following grounds: 1st. That there should have been a personal examination of the goods by the appraisers. 2d. That the board of appeals who appraised the goods was not legally constituted. 3d. That additional charges unauthorized by law, have been made by the appraisers.
To sustain the first ground, reference has been made to the case of Greely v. Thompson, 10 How. [51 U. S.]…
2Cases cited1 opinion
- M'Instry v. TannerNew York Supreme Court · 1812
3Cited by6 opinions
- United States v. Heffernan Paper Co.Court of Customs and Patent Appeals · 1926
- Igstaedter & Co. v. United StatesCourt of Customs and Patent Appeals · 1923
- United States v. Bennett & LoewenthalCourt of Customs and Patent Appeals · 1911
- McKesson v. United StatesCourt of Customs and Patent Appeals · 1923
- Roessler & Hasslacher Chemical Co. v. United StatesCourt of Customs and Patent Appeals · 1911
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