Schlesinger v. Beard
Supreme Court of the United States
error to the circuit court of the united states for the DISTRICT OF MASSACHUSETTS. Two actions at law: the-first to recover back duties alleged • to have been illegally exacted; the second, to recover additional duties after delivery of the goods. Judgment against the importers, who sued out these-writs of error. The case is stated in' the opinion of the court.
1Opinion of the CourtChief Justice Waite
These cases involve substantially the same questions, and may be considered together. One is a suit by Naylor & Co.; importers, against Beard, the collector of customs in Boston, to recover back, duties alleged to have been illegally exacted, and the other is a suit by the United States against the same importers to recover additional duties assessed on the liquidation of an entry after the delivery of the goods upon payment of éstimáted duties.
The facts are these; In October, 1879, Naylor & Co., imported into the port, of Boston from England 170 tons of wrought scrap iron, consisting “ of…
2Cited by18 opinions
- State v. KingWest Virginia Supreme Court · 1908
- Harley Co. v. United StatesCourt of Customs and Patent Appeals · 1926
- Midwest Waste Material Co. v. United StatesUnited States Customs Court · 1951
- Sheftel v. PeopleSupreme Court of Colorado · 1943
- Cheltenham Supply Corp. v. United StatesUnited States Customs Court · 1969
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