Weld v. Maxwell
U.S. Circuit Court for the District of Southern New York
This was an action [by William F. Weld and others] against [Hugh Maxwell], collect- or of tbe port of New York, to recover back duties paid on a set of anchors and chain cables, under tbe following circumstances: In December. 1S50, tbe American ship Meridian, then a new vessel, sailed from Boston to New Orleans, and thence to Liverpool, having on board a set of anchors and chain cables, as a part of her equipments. That was her first voyage.
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This was an action [by William F. Weld and others] against [Hugh Maxwell], collect- or of tbe port of New York, to recover back duties paid on a set of anchors and chain cables, under tbe following circumstances: In December. 1S50, tbe American ship Meridian, then a new vessel, sailed from Boston to New Orleans, and thence to Liverpool, having on board a set of anchors and chain cables, as a part of her equipments. That was her first voyage. After she arrived at Liverpool, her master, by tbe direction of her owners, previously given, obtained there, in April, 1851, another set, consisting of…
1Opinion of the Court
INGERSOLL, District Judge.
The question in this'case is. whether the anchors and chain cables purchased in Liverpool were goods, wares and merchandise imported from a foreign country into the United States, within the meaning of the revenue law. If they were, then duties were rightly imposed upon them. It is insisted by the plaintiffs, that the articles in question were a part of the ship, and no more liable to the payment of duties than the vessel itself, and that, as the vessel was not liable to the payment of duties, these articles were not liable.
When the vessel sailed from Boston, she was…
2Cited by1 opinion
- Protest 113513-K/35 of W. C. Sullivan & Co.United States Customs Court · 1947