Legal Opinion

Adams v. Bancroft

U.S. Circuit Court for the District of Massachusetts

Decided October 15, 1838PublishedCited by 2 opinions

[At law. Action of assumpsit by Charles F. Adams and others against George Bancroft, collector of the port of Boston and Charlestown, for money had and received.] The parties agreed upon the following statement of facts: — “The plaintiffs, in November last, imported a quantity of silk gloves from France.

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[At law. Action of assumpsit by Charles F. Adams and others against George Bancroft, collector of the port of Boston and Charlestown, for money had and received.] The parties agreed upon the following statement of facts: — “The plaintiffs, in November last, imported a quantity of silk gloves from France. The defendant, who is collector of the port of Boston and Charlestown, in this district, refused to permit them to be entered free of duty, and required the plaintiffs to pay thereon a duty of twenty-three and a half per centum ad valorem. The plaintiffs protested against this claim as not…

1Opinion of the Court

STORY, Circuit Justice.

This is an amicable action to ascertain, whether by the tariff act of 1833, chapter 54, [4 Stat. 630, c. 55, § 4,] French silk gloves are free of duty upon importation. By the 4th section of that act, it is amoug other things enacted, that there shall be admitted to entry free from duty, “worsted stuff goods, shawls, and other manufactures of silk and worsted, manufactures of silk, or of which silk shall be the component material of chief value, coming from this side of the Cape of Good Hope, except sewing silk.” That these silk gloves came from France, and of course…

2Cited by2 opinions

  1. United States v. Wells, Fargo & Co.Court of Customs and Patent Appeals · 1911
  2. Flight Options, LLC v. United StatesCourt of Appeals for the Sixth Circuit · 2026

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