Legal Opinion

Davies v. Miller

Supreme Court of the United States

Decided April 8, 1889No. 1279PublishedCited by 40 opinions

ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The case is stated in the opinion.

1Opinion of the Court

Mr.' Justice Gray

delivered the opinion of the court.

This was an action against the executors, of a late collector of the port of New York to recover back duties exacted on goods imported by the plaintiffs in July, August and September, 1873.

At the trial, the plaintiffs introduced evidence tending to show that the duties exacted and paid were excessive; that appeals, to the Secretary of the Treasury were taken and this action brought in due time; and that the protest as to each entry was filed after the collector’s decision on the rate and amount of duties, but before the date of the final…

2Cases cited8 opinions

  1. Cary v. CurtisSupreme Court of the United States · 1845
  2. Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
  3. Marriott v. BruneSupreme Court of the United States · 1850
  4. Atherton v. CorlissMassachusetts Supreme Judicial Court · 1869
  5. Young v. OrpheusMassachusetts Supreme Judicial Court · 1875

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3Cited by40 opinions

  1. Schell's Executors v. FauchéSupreme Court of the United States · 1891
  2. Belford v. ScribnerSupreme Court of the United States · 1892
  3. Merritt v. CameronSupreme Court of the United States · 1890
  4. In Re Southwest Aircraft Services, Inc.Court of Appeals for the Ninth Circuit · 1987
  5. Jensen v. NelsonSupreme Court of Iowa · 1945

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