Sturges v. Collector
Supreme Court of the United States
Error to the Circuit Court for the District of New York. This was an action brought in the court below against the collector of the port of New York, to recover a sum exacted as a .ten per cent, ad valorem duty upon a quantity of indigo, the product of a country east of the Cape of Good Hope, and which had been imported into New York, on the 7th of July, 1865, from England.
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Error to the Circuit Court for the District of New York. This was an action brought in the court below against the collector of the port of New York, to recover a sum exacted as a .ten per cent, ad valorem duty upon a quantity of indigo, the product of a country east of the Cape of Good Hope, and which had been imported into New York, on the 7th of July, 1865, from England. Whether the right to lay the duty did or did not exist, depended oil the construction of the 6th section of án act of Congress of March 3d, 1865,* relating to the importations of goods from places west of the Cape of Good…
1Opinion of the CourtJustice Clifford
Moneys paid for import duties, when illegally levied, may be recovered back by the owner, importer, or consignee in an action of assumpsit against the collector by whom the same were exacted, if the payment was made under written protest, as required by law, and the party making the payment failed to obtain redress by appeal seasonably taken to the Secretary of the Treasury. †
Forty-one chests of indigo, the product of India, were, on the seventh' of July, 1865, imported by the plaintiffs from London, England, into the port of New York, and the agreed statement shows that the late collector of…
2Cited by10 opinions
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- United States v. Leroy MobleyCourt of Appeals for the Fifth Circuit · 1970
- People Ex Rel. Hansen v. CollinsIllinois Supreme Court · 1933
- Jolly v. StateMississippi Supreme Court · 1972
- People v. VinsonCalifornia Court of Appeal · 1969
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