Heinszen v. United States
United States Court of Claims
The Reforters’ statement of the case: The facts of the case as set forth in the petition, to which the defendants demurred, are set forth in the opinion of the court. Since in truth and in fact the duties alleged in this case to have been collected and paid were by the collecting officers properly and legally turned into the treasury of the Philippine government, the mere allegation in the petition that they were paid to the United States becomes immaterial and unimportant.
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The Reforters’ statement of the case: The facts of the case as set forth in the petition, to which the defendants demurred, are set forth in the opinion of the court. Since in truth and in fact the duties alleged in this case to have been collected and paid were by the collecting officers properly and legally turned into the treasury of the Philippine government, the mere allegation in the petition that they were paid to the United States becomes immaterial and unimportant. If any action lies for the recovery of these duties it must be brought against the legal recipient of the same and not…
1Opinion of the CourtBarney, J.
The amended petition in this case, the original of which was filed July 1, 1902, alleges that the claimant shipped merchandise from ports in the United States into the Philippine Islands between April 11, 1899, and November 15, 1901, *65upon which they paid duties under the customs tariff atad regulations promulgated by the Executive order of July 12, 1898, and subsequent amendments. It is alleged that between November 10, 1898, and November 15, 1901, certain army officers were designated under orders of the President to act, and did act, as collectors of customs at the ports of the Philippine…
2Cases cited16 opinions
- Fletcher v. PeckSupreme Court of the United States · 1810
- Dooley v. United StatesSupreme Court of the United States · 1901
- Swift & Co. v. United StatesSupreme Court of the United States · 1884
- Iowa Railroad Land v. SoperSupreme Court of Iowa · 1874
- Hamilton v. DillinSupreme Court of the United States · 1875
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