Merritt v. Tiffany
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE • SOUTHERN DISTRICT OF NEAV YORK. This was aa action to recover. duties alleged to have been illegally exacted. Yerdict for the plaintiff, and judgment on the verdict. Defendant sued out this writ of error. The case is stated in the opinion.
1Opinion of the Court
Mr. J ustick Field
delivered the opinion of the court.
In 1880 and 1881, the plaintiff below, Charles L. Tiffany, imported from France and England various bronze statues and statuettes, Avhich he claimed a right to enter, as statuary, on paying a duty of ten per cent ad valorem, but on Avhich the collector charged a duty of forty-five per cent, as non-enumerated manufactures of copper. He was accordingly compelled, in order to obtain his goods, to pay $420.25 in excess of the ten per cent, Avhich payment he made under protest, and appealed to the Secretary of the Treasury, Avho affirmed the…
2Cases cited1 opinion
- Tutton v. VitiSupreme Court of the United States · 1883
3Cited by15 opinions
- Wm. S. Pitcairn Corp. v. United StatesCourt of Customs and Patent Appeals · 1951
- United States v. DowningCourt of Customs and Patent Appeals · 1916
- Forest Lawn Memorial-Park v. United StatesUnited States Customs Court · 1952
- Fusek's v. United StatesUnited States Customs Court · 1964
- Silberman v. United StatesUnited States Customs Court · 1960
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