Legal Opinion

American Sugar Refining Co. v. Bidwell

U.S. Circuit Court for the District of Southern New York

Decided August 7, 1903No. 19,009Published

Action to Recover Customs Duties Paid. On demurrer to complaint. The action was commenced in the Supreme Court of the State of New York, and removed to this court. It was brought to recover of the defendant the sum of $21,716.32, with interest from April 18, 1899, alleged to have been wrongfully and unlawfully collected from the'plaintiff as duties upon a cargo of sugar brought from the island of Porto Rico to the port of New York in 1899.

1Opinion of the Court

RAY, District Judge.

The complaint alleges that on the 17th day of April, 1899, the plaintiff caused to be brought into the port of New York by the steam vessel San Marcos from the ports of Aguadilla, Ponce, Fa Jardo, and San Juan, all situated in the island of Porto Rico, 1,073 packages of sugars, being those described in consumption entry No. 61,649, all of which were the product of the said island of Porto Rico, and was shipped from that island to the said port of New York on the said vessel on the 8th day of April, 1899. The complaint then alleges that upon the arrival at the port of New…

2Cases cited12 opinions

  1. De Lima v. BidwellSupreme Court of the United States · 1901
  2. Dooley v. United StatesSupreme Court of the United States · 1901
  3. Arnold and Others v. The United StatesSupreme Court of the United States · 1815
  4. Marriott v. BruneSupreme Court of the United States · 1850
  5. Lawder v. StoneSupreme Court of the United States · 1902

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