United States v. Wigglesworth
U.S. Circuit Court for the District of Massachusetts
Debt for the recovery of duties, alleged to be due upon certain cases of indigo, imported by the defendant [Thomas Wigglesworth] into the port of Boston. The case came before the court upon an agreed statement of facts as follows: The defendant was the owner of the said cases of indigo, which were laden on board of the •American ship-, at a port east of the Cape of Good Hope; and which sailed therefrom for Boston before the first day of September, 1842, and arrived safely.
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Debt for the recovery of duties, alleged to be due upon certain cases of indigo, imported by the defendant [Thomas Wigglesworth] into the port of Boston. The case came before the court upon an agreed statement of facts as follows: The defendant was the owner of the said cases of indigo, which were laden on board of the •American ship-, at a port east of the Cape of Good Hope; and which sailed therefrom for Boston before the first day of September, 1842, and arrived safely. At the time of her arrival, the collector considering this article to be free of duty under tne act of 1833 (chapter 354,…
1Opinion of the Court
STORY, Circuit Justice.
The question in this case is, whether, under the agreed statement of facts, the indigo imported was, under the duty act of the 11th day of September, 1841, c. 24, and the act of the 30th of August, 1842, c. 270, liable to pay the 15 per cent, duty, imposed by the act of the 2d day of March 1833, c. 55, commonly called the “Compromise Act,” or was entitled to importation free of duty. The act of 1842, c. 270, in the 25th section, expressly exempts from its operation all cases of goods “shipped in a vessel bound to any port of the United States, actually having left her…
2Cited by68 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Eidman v. MartinezSupreme Court of the United States · 1902
- Bankers' Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1923
- Benziger v. United StatesSupreme Court of the United States · 1904
- Mutual Benefit Life Ins. v. HeroldDistrict Court, D. New Jersey · 1912
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